Parliamentary questions

265. Deputy Michael Murphy asked the Minister for Finance his plans regarding life assurance exit tax (LAET), including consideration of reducing the current 41% rate, abolishing the 1% Government levy, and reviewing the eighth-year deemed disposal rule; and if he will confirm whether reform of LAET will be progressed separately to wider work on exit tax and ETFs as part of the funds review implem…

266. Deputy Ken O'Flynn asked the Minister for Finance if he has conducted an assessment of the likely impact on Irish pharmaceutical exports and State tax receipts of recent tariff announcements by the United States administration; and the contingency measures being considered in Budget 2026 to mitigate any fiscal risk arising from changes in U.S. trade policy. [52761/25]

267. Deputy Ged Nash asked the Minister for Finance the number of applications made to the Revenue Commissioners to 1 September 2025 for the mortgage interest tax relief scheme, by county; the number of successful and unsuccessful applications, by county; the cost of the scheme up to 1 September 2025; the average mortgage account balance for successful applicants; the average number of years left …

268. Deputy Ged Nash asked the Minister for Finance the number of applications made to the Revenue Commissioners in 2024 for the mortgage interest tax relief scheme by county; the number of successful and unsuccessful applications, by county; the cost of the scheme in 2024; and if he will make a statement on the matter. [52766/25]

269. Deputy Marie Sherlock asked the Minister for Finance the changes he plans to make to the Finance (No. 2) Act 2023 that will allow medical charities operating GP practices to continue on a sustainable basis without recourse to emergency funding streams from the HSE. [52789/25]

37. Deputy Ruth Coppinger asked the Minister for Finance if an employer, when reimbursing an employee the 24 hour Revenue Commissioners’ approved unvouched subsistence allowance rate of currently €205.53, requires from the employee, not a full vouching, but the evidence that they incurred an overnight stay in a hotel via a receipt; if this employer evidencing requirement will give rise to any diff…

38. Deputy Eoin Hayes asked the Minister for Finance if he will include an estimate of the value of tax foregone, as a result of the tax exemption awarded to religious organisation, in the Department of Finance Tax Expenditures Report, which estimates the cost to the Exchequer of various tax reliefs; if he will explore the use of alternative data sources, such as those held by the Charities Regula…

39. Deputy Eoin Hayes asked the Minister for Finance if he will consider requiring organisations availing of charitable tax exemptions, especially those owned by the church with large assets, to file basic financial or tax-related information with Revenue to improve transparency and oversight; and if he will make a statement on the matter. [52285/25]

40. Deputy Brendan Smith asked the Minister for Finance if he will consider the issues raised in correspondence by a national association (details supplied); and if he will make a statement on the matter. [52292/25]

41. Deputy Brendan Smith asked the Minister for Finance if he will give detailed consideration to the issues raised in correspondence by a national organisation (details supplied), in particular their proposals to assist in advancing decarbonisation; and if he will make a statement on the matter. [52339/25]

314. Deputy Paul Murphy asked the Minister for Finance if he will address, in the Budget, the unfairness of low paid workers paying more for TaxSaver public transport tickets than higher paid workers; and if he will make a statement on the matter. [51848/25]

315. Deputy Ken O'Flynn asked the Minister for Finance the cost to the Exchequer in 2024 of the reduced 9 percent VAT rate for hospitality; and whether an analysis has been conducted on its effect on small business survival rates in Cork and Munster. [51152/25]

316. Deputy Ken O'Flynn asked the Minister for Finance the projected cost to the Exchequer in 2026 of mortgage interest relief and his Department's assessment of its impact on first-time buyers in Cork and Munster. [51169/25]

317. Deputy Pearse Doherty asked the Minister for Finance the cost of extending the accelerated capital allowance income tax for slurry storage for 2026. [51199/25]

318. Deputy Pearse Doherty asked the Minister for Finance the cost of extending the young trained farmer stamp duty relief for 2026. [51200/25]

319. Deputy Pearse Doherty asked the Minister for Finance the costing of extending farm consolidation stamp duty relief for 2026. [51201/25]

320. Deputy Pearse Doherty asked the Minister for Finance the costing of extending farm restructuring CGT relief for 2026. [51202/25]

321. Deputy Claire Kerrane asked the Minister for Finance if he will consider increasing the tax band thresholds in the upcoming budget for those over 65 years, and revert back to €40,000 for married couples; and if he will make a statement on the matter. [51312/25]

322. Deputy Aidan Farrelly asked the Minister for Finance the amount expended on cloud storage solutions in the past five years and to date in 2025; and if he will provide the data storage supplier, in tabular form. [51363/25]

323. Deputy John Lahart asked the Minister for Finance if he is aware and if it was an unintended consequence that, of every €100 granted in budgets in recent years to ease the cost of energy for consumers, energy companies took €9 in VAT from the sum allocated to consumers by the Government, thereby denying consumers an additional 9% subvention in the process; and if he will make a statement on t…

324. Deputy John Lahart asked the Minister for Finance if he will provide an update on a PRSA dispute with a financial company (details supplied) which has been due for adjudication according to correspondence from the Financial Services Ombudsman, at the end of 2024; the reason for the delay of almost one year in deciding this case; and if he will make a statement on the matter. [51377/25]

325. Deputy Cormac Devlin asked the Minister for Finance if he will consider introducing a special tax levy on windfall profits accruing to private IPAS centre contracts/operators; and if he will make a statement on the matter. [51445/25]

326. Deputy Eoghan Kenny asked the Minister for Finance the reasons a research stipend of a PhD student cannot be included as income in an application for a mortgage; and if he will make a statement on the matter. [51450/25]

327. Deputy John Lahart asked the Minister for Finance if he is aware of significant delays in the adjudication of complaints by the Financial Services and Pensions Ombudsman, with some complainants waiting well beyond the timelines initially indicated; if he will seek an explanation from the Ombudsman regarding the reasons for such delays; and if he will make a statement on the matter. [51621/25…

328. Deputy Albert Dolan asked the Minister for Finance the number of outstanding appellants before the Disabled Drivers Medical Board of Appeal who reside in the west of Ireland; if he will arrange for a clinic of the board to be convened in Galway or another suitable west of Ireland location, given the accessibility challenges for applicants required to travel to Dublin; and if he will make a st…