Parliamentary questions

201. Deputy Ken O'Flynn asked the Minister for Finance whether any tax reliefs, exemptions, or preferential treatments have been granted to Re-Turn Ireland CLG under existing legislation, including environmental or charitable provisions; and if he will provide a list of such reliefs or exemptions. [56373/25]

202. Deputy Ken O'Flynn asked the Minister for Finance if he will direct the Revenue Commissioners or the Comptroller and Auditor General to conduct an independent examination of Re-Turn Ireland CLG’s accounts in light of its public-interest function and substantial consumer-funded surpluses. [56374/25]

203. Deputy Ken O'Flynn asked the Minister for Finance whether his Department or the Comptroller and Auditor General has any oversight or audit authority over consumer levies collected and managed by private companies such as Re-Turn Ireland CLG; and if not, whether the Minister will consider introducing such oversight. [56377/25]

204. Deputy Catherine Ardagh asked the Minister for Finance if he will address a query relating to deemed disposal (details supplied) and Budget 2026; and if he will make a statement on the matter. [56401/25]

205. Deputy Séamus McGrath asked the Minister for Finance the number of help-to-buy claims approved since 1 July 2020, by county; the number of applicants associated with these claims; the number of claims by homebuyers excluding self-builds, by county; and if he will make a statement on the matter. [56403/25]

206. Deputy Séamus McGrath asked the Minister for Finance the total number of rent tax credit claims made in 2023, 2024 and to date in 2025, by county, in tabular form; and if he will make a statement on the matter. [56404/25]

207. Deputy Colm Burke asked the Minister for Finance to consider removing taxation on redundancy payments, given that it can be a particularly difficult time for people; and if he will make a statement on the matter. [56405/25]

208. Deputy Pearse Doherty asked the Minister for Finance the details of the tax changes in relation to auto-enrolment; and if he will make a statement on the matter. [56417/25]

209. Deputy Pearse Doherty asked the Minister for Finance the total number of employers and employees that will benefit from the Special Assignee Relief Programme in 2026; and if he will make a statement on the matter. [56418/25]

210. Deputy Pearse Doherty asked the Minister for Finance the EU funding opportunities that will be open for application for schemes under his Department and at agencies under his aegis in the next six months and in the next 12 months; and if he will make a statement on the matter. [56449/25]

98. Deputy Conor Sheehan asked the Minister for Finance to outline the number of housing units realised in the cities of Dublin, Cork, Galway, Kilkenny, Limerick and Waterford, by city, that have received tax incentives under the Living Cities initiative since July 2022, all of 2023, 2024 and to date in 2025, in tabular form; and if he will make a statement on the matter. [55744/25]

99. Deputy Emer Currie asked the Minister for Finance the number of staff working in each of Revenue’s frontier management branches as of the end of September 2025; the level of funding allocated in 2025 for these staff; and if he will make a statement on the matter. [55575/25]

100. Deputy Emer Currie asked the Minister for Finance if there has been an increase during 2025 in the number of x-ray scanners available to the Revenue Commissioners for detection of smuggling; and the plans for further investment in scanners in Budget 2026. [55577/25]

101. Deputy Emer Currie asked the Minister for Finance the rules which apply to the setting of reduced VAT rates for categories of goods and services subject to a historic VAT derogation. [55583/25]

102. Deputy Emer Currie asked the Minister for Finance the steps the Revenue Commissioners will take to ensure that the electronic products tax is being paid on all eligible products; and if inspections will be carried out in retail premises who sell vaping products. [55604/25]

103. Deputy Emer Currie asked the Minister for Finance if the retail licensing system will be used to inspect retailers and products for sale as a mechanism for helping to enforce the electronic products tax; and if he will make a statement on the matter. [55605/25]

104. Deputy Emer Currie asked the Minister for Finance the metric the Revenue Commissioners use to determine when stock supplied before 1 November is cleared from the market and the stock in the market which is liable for excise, considering that the Revenue Commissioners have confirmed that only stock first supplied after 1 November will be subject to excise tax, and not product already supplied;…

105. Deputy Emer Currie asked the Minister for Finance if his Department carried out an assessment on the impact the introduction of excise on vaping products will have on cross-Border trade given that excise will not be applied to vaping products in Northern Ireland. [55612/25]

106. Deputy Emer Currie asked the Minister for Finance the way in which the Revenue Commissioners will collect and publish data on the enforcement of the electronic products tax. [55613/25]

107. Deputy Emer Currie asked the Minister for Finance the penalties that will be in place for suppliers, including retailers, who are found to have supplied product without registering for and paying electronic products tax. [55614/25]

108. Deputy Malcolm Byrne asked the Minister for Finance if his Department is using agentic AI in the delivery of its services or operations; if it is considering the use of agentic AI, and in what contexts; and if he will make a statement on the matter. [55697/25]

109. Deputy Conor D. McGuinness asked the Minister for Finance if cinemas will be covered by the reduced vat rate of 9% announced in Budget 2026. [55723/25]

110. Deputy Aisling Dempsey asked the Minister for Finance if he would consider allowing farmers to average their taxable income over a multi-year period; and if he will make a statement on the matter. [55749/25]

111. Deputy Shónagh Ní Raghallaigh asked the Minister for Finance if he will consider extending the new VAT reduction for the hospitality sector to cinemas; and if he will make a statement on the matter. [55750/25]

112. Deputy Aindrias Moynihan asked the Minister for Finance the reasoning for the reduction in the farmer’s flat rate payment under VAT from 5.1% to 4.5%. [55806/25]