Parliamentary questions

350. Deputy Pearse Doherty asked the Minister for Finance the first-year cost in 2025 of the VAT change for new apartment construction; and if he will make a statement on the matter. [55015/25]

351. Deputy Pearse Doherty asked the Minister for Finance his plans to change the standard fund threshold in 2026; and if he will make a statement on the matter. [55016/25]

352. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of the changes to the capital allowances for intangible assets outlined in Budget 2026; the details of the impact of the measure; and if he will make a statement on the matter. [55017/25]

353. Deputy Albert Dolan asked the Minister for Finance if there are any technical, legal, operational, or policy constraints preventing his Department, when publishing quarterly reports of payments or purchase orders over €20,000, from including additional columns that link each payment to its underlying procurement process specifically tender/contract title; name and address of the awarded contr…

354. Deputy Albert Dolan asked the Minister for Finance if all contracting authorities under the aegis of his Department are in full compliance with Circular 05/2023, in particular the mandatory requirement to publish contract award notices for all contracts above €25,000; and if he will provide details of the monitoring or enforcement arrangements in place to ensure this requirement is met. [5507…

355. Deputy Colm Burke asked the Minister for Finance if consideration would be given to reviewing and removing the deemed disposal rule for investors as this can be punitive on investors and investment; whether consideration has been given to removing it to date; and if he will make a statement on the matter. [55088/25]

356. Deputy Cathal Crowe asked the Minister for Finance the number of properties in County Clare which fall under Band 1, Band 2 and Band 3 of the local property tax; the way in which these properties are valued for this purpose; and if he will make a statement on the matter. [55092/25]

357. Deputy Noel McCarthy asked the Minister for Finance the current situation with respect to the eight-year deemed disposal rule; if any consideration was given to the abolition of this rule in the context of Budget 2026; his plans for the reform of this rule as recommended in the Funds Review Report; and if he will make a statement on the matter. [55115/25]

358. Deputy Barry Ward asked the Minister for Finance if he is concerned that the recent increase in tax for vaping products coming into effect as of 1 November 2025 could have a knock-on increase in the number of cigarette smokers; if this was considered as part of the decision to increase this targeted tax measure; and if he will make a statement on the matter. [55117/25]

359. Deputy Cathal Crowe asked the Minister for Finance his views on a matter (details supplied); and the timeline for reviewing the matter. [55125/25]

360. Deputy Conor D. McGuinness asked the Minister for Finance if beauty service providers will be included in the reduced 9% Vat rate announced in Budget 2026, as hairdressers are. [55127/25]

361. Deputy Peadar Tóibín asked the Minister for Finance to provide a list of all studies, research and reports commissioned by his Department that were outsourced, in each of the past five years, in tabular form; the names of the companies to which each study, research and report was outsourced; the total cost for each; the number of reports finalised and presented to him that have yet to be rele…

362. Deputy Malcolm Byrne asked the Minister for Finance the measures his Department is putting in place to monitor the reduction in VAT on certain services from 13.5% to 9.5%; and whether it will be passed on to the consumer; and if he will make a statement on the matter. [55196/25]

363. Deputy Malcolm Byrne asked the Minister for Finance the measures his Department is putting in place to monitor the reduction in VAT on new apartments from 13.5% to 9.5%; whether it will be passed on to the purchaser; and if he will make a statement on the matter. [55197/25]

364. Deputy Peadar Tóibín asked the Minister for Finance the amount collected in carbon tax in each month since its establishment, in tabular form. [55215/25]

365. Deputy Michael Cahill asked the Minister for Finance the number of people who purchased a house under the help-to-buy scheme for 2023, 2024 and 2025 in Kerry; and if he will make a statement on the matter. [55295/25]

366. Deputy John Lahart asked the Minister for Finance the proposals that have been implemented and not implemented, respectively from a report (details supplied); and when the proposals not yet implemented will be implemented. [55343/25]

367. Deputy Albert Dolan asked the Minister for Finance if his Department and each body under its aegis discloses expenditure on external consultancy and adviser fees, by category (details supplied) in their annual report and or financial statements for each accounting year; if they provide direct web links to the most recent publications where these Section 1.5 disclosures are set out for his Dep…

368. Deputy Jennifer Whitmore asked the Minister for Finance his views on the fact that while the DIRT exemption limit of €18,000 for over 65s has not changed for a number of years, increases in the State pension mean that it is increasingly difficult for pensioners to stay under that limit if they have any additional income at all; if he will consider increasing this limit; and if he will make a …

369. Deputy Mattie McGrath asked the Minister for Finance the rationale for excluding Clonmel from the recent expansion of the Living City Initiative; the criteria used to select Athlone, Drogheda, Dundalk, Letterkenny and Sligo for inclusion; if he will acknowledge the regeneration needs of Clonmel as a town of comparable size and historic character; and if he will commit to reviewing this decisi…

370. Deputy Jennifer Whitmore asked the Minister for Finance for an update on the expansion of his Department’s green building methodology from a tax perspective to include all six EU Taxonomy for Sustainable Activities based on the EU Green Budgeting Reference Framework and the OECD Green Budgeting Framework, as committed to in the Climate Action Plan 2025 and due in Q4 2025; and if he will make …

371. Deputy Conor Sheehan asked the Minister for Finance the reasons for the decision to implement a derelict property tax as opposed to a vacant property tax in Budget 2026; and if he will make a statement on the matter. [55528/25]

135. Deputy Ken O'Flynn asked the Minister for Finance if his Department has evaluated the sustainability of current expenditure levels in the event of a downturn in multinational corporation tax receipts. [54423/25]

136. Deputy Ken O'Flynn asked the Minister for Finance the projected reduction in greenhouse gas emissions expected to result from the five cent increase in carbon-related taxes on motor fuels; and if he will make a statement on the matter. [54492/25]

137. Deputy Ken O'Flynn asked the Minister for Finance whether there is a scheduled review mechanism to assess the social and economic impacts of the carbon tax escalator on motor fuels; and if he will make a statement on the matter. [54494/25]