Parliamentary questions

282. Deputy Keira Keogh asked the Minister for Finance the number of boats/ships searched for drugs at harbours on the coastline of Galway, Mayo, Sligo and Donegal, by county in 2020 to 2024 and to date in 2025; and if he will make a statement on the matter. [47793/25]

283. Deputy Keira Keogh asked the Minister for Finance the number of full-time and part-time staff employed solely on customs and excise duties at ports and airports in counties Galway, Mayo, Sligo and Donegal; and if he will make a statement on the matter. [47794/25]

284. Deputy Keira Keogh asked the Minister for Finance the number of full-time customs and excise staff employed solely in the detection of drugs for 2020, 2021, 2022, 2023 and 2024; and if he will make a statement on the matter. [47795/25]

285. Deputy Keira Keogh asked the Minister for Finance the number of unscheduled flights into Ireland West Airport, Knock and Donegal Airport in the past five years in respect of which customs and excise were not notified; and if he will make a statement on the matter. [47796/25]

286. Deputy Keira Keogh asked the Minister for Finance the protocol and requirements that exist for small airports for customs and excise inspections upon the landing of unscheduled flights at these airports; and if he will make a statement on the matter. [47797/25]

287. Deputy Keira Keogh asked the Minister for Finance the number of coastal patrols carried out by the cutter boats between 1 January 2020 to the 31 December 2024 between and including counties Clare and Donegal; and if he will make a statement on the matter. [47798/25]

288. Deputy Barry Ward asked the Minister for Finance his views on the merits on financially incentivising the use of HVO fuel instead of diesel to support achieving Ireland’s climate emission targets; and if he will make a statement on the matter. [47839/25]

289. Deputy Cormac Devlin asked the Minister for Finance the estimated annual yield to the Exchequer from VAT on clothing and fashion retail sales in the latest year available; and if he will make a statement on the matter. [47909/25]

290. Deputy Cormac Devlin asked the Minister for Finance the approximate PAYE, PRSI, and USC contributions arising from direct employment in the fashion, design, and craft sectors; and if he will make a statement on the matter. [47910/25]

291. Deputy Cormac Devlin asked the Minister for Finance whether he will consider sector-specific reliefs or supports such as enhanced capital allowances or start-up tax credits for the fashion and design industry in Budget 2026; and if he will make a statement on the matter. [47911/25]

292. Deputy Cormac Devlin asked the Minister for Finance if he will cost the annual Exchequer impact of increasing the guide-assistance dog allowance from €825 to €1,250; and if he will examine index-linking this allowance from 2026; and if he will make a statement on the matter. [47919/25]

293. Deputy Cormac Devlin asked the Minister for Finance if he will consider permitting medical expenses tax relief on verified veterinary bills associated with accredited assistance dogs in addition to the current allowance; if he will publish costings for annual caps of €1,000 and €1,500 per claimant; and if he will make a statement on the matter. [47920/25]

294. Deputy Cormac Devlin asked the Minister for Finance if he will examine the introduction of a refundable tax credit for assistance-dog insurance premiums and mandatory recertification costs, including costings for caps of €300 and €500 per annum; and if he will make a statement on the matter. [47921/25]

295. Deputy Cormac Devlin asked the Minister for Finance if he will examine a non-refundable tax credit for veterinary expenses for large family pets (cats and dogs), conditional on proof of microchipping, licensing and up-to-date vaccinations; if he will publish costings for credit levels of €200, €300 and €500 per household; and if he will make a statement on the matter. [47922/25]

296. Deputy Cormac Devlin asked the Minister for Finance if he will assess the feasibility of a tax credit for adopting a rescue dog or cat from a registered charity, including proposed parameters such as a €200 per-household annual credit, anti-fraud controls, and expected uptake; and if he will make a statement on the matter. [47923/25]

297. Deputy Cormac Devlin asked the Minister for Finance if he will review the VAT treatment of veterinary services and companion-animal medicines, including the scope under the EU VAT directive to apply a reduced rate to neutering, vaccination and microchipping provided by registered veterinarians; and if he will make a statement on the matter. [47924/25]

298. Deputy Cormac Devlin asked the Minister for Finance if he will request the tax strategy group to prepare a paper for Budget 2026 on options to improve affordability for assistance-dog owners and for households with large family pets, including distributional analysis, compliance incentives for licensing, microchipping and indicative costings; and if he will make a statement on the matter. [47…

299. Deputy Louise O'Reilly asked the Minister for Finance if any monies invested on behalf of the State through ISIF/ the Irish Whiskey Growth Fund have been lost for any reason, including liquidation, examinership, cessation of trading, bankruptcy or other; if so, to provide a breakdown of the amount of investment lost; and if he will make a statement on the matter. [47937/25]

300. Deputy Ken O'Flynn asked the Minister for Finance if his Department has considered the introduction of a site value tax or equivalent measures to discourage speculative landholding that withholds serviced land from development; and if he will publish any economic analysis on the potential effects of such a tax on housing affordability. [47953/25]

301. Deputy Michael Healy-Rae asked the Minister for Finance views on a matter regarding tax relief (details supplied); and if he will make a statement on the matter. [48010/25]

302. Deputy Cormac Devlin asked the Minister for Finance if he will consider extending the dividend withholding tax exemption to investment limited partnerships (ILPs) in order that ILPs are treated on a par with other Irish regulated funds; if he will provide an assessment of the Exchequer impact; the anti-avoidance guardrails that would apply; the expected effect on Ireland’s competitiveness in …

303. Deputy Cormac Devlin asked the Minister for Finance if he will expedite amendments to broaden the anti-reverse hybrid exemption in order that private asset funds can hold more than 10% in a single issuer while retaining tax-transparent status; to outline the compatibility of such a change with anti-tax-avoidance directives; the safeguards proposed, the international comparators and the timefr…

304. Deputy Cormac Devlin asked the Minister for Finance if he will examine expanding the dividend participation exemption to dividends from companies beyond EU or treaty-country jurisdictions, excluding zero-tax territories and those on the EU non-cooperative list; the costs, benefits and risk mitigations, and the impact on Ireland’s attractiveness as a holding company location for private asset …

305. Deputy Cormac Devlin asked the Minister for Finance if he will expedite targeted modernisations to the Section 110 regime, including rectifying unintended impacts of recent credit rule changes, modifying the day €10 million asset threshold, extending the eight-week election period, and consolidating duplicative interest deductibility provisions; the public consultation plan; the expected time…

306. Deputy Cormac Devlin asked the Minister for Finance if his Department or the Central Bank of Ireland holds data on the average and median credit card limits of new mortgage applicants in each of the past five years, by borrower type that is, first-time buyer, mover, switcher, income band, and region; and if he will make a statement on the matter. [48079/25]