Parliamentary questions

307. Deputy Cormac Devlin asked the Minister for Finance if he will publish the distribution of credit card limits among new mortgage applicants in each of the past five years for example, €0, €1,000–€3,000, €3,001–€6,000, €6,001–€10,000, over €10,000, together with the corresponding notional monthly repayment assumptions applied by regulated lenders for affordability assessments, in tabular form;…

308. Deputy Cormac Devlin asked the Minister for Finance if he will provide data on the proportion and number of mortgage applications approved and declined in each of the past five years where revolving credit facilities that is, credit cards or overdrafts were recorded as a material factor in the affordability outcome, including the average reduction in approved loan size attributable to credit …

309. Deputy Cormac Devlin asked the Minister for Finance if he will request, acknowledging the statutory independence of the Central Bank of Ireland, that it compile and publish an analysis of the marginal impact of each additional €1,000 in credit card limit on modelled mortgage affordability and loan size, controlling for income, LTI, LTV, age, and borrower type; and if he will make a statement …

310. Deputy Barry Ward asked the Minister for Finance the position regarding his Department’s research carried out into the correlation of income tax rates and disincentivising overtime and promotions; and if he will make a statement on the matter. [48183/25]

311. Deputy Aidan Farrelly asked the Minister for Finance the estimated full-year cost of increasing the small gift tax exemption from €3,000 to €4,500 per year. [48208/25]

312. Deputy Aidan Farrelly asked the Minister for Finance the capital budget allocation for the Revenue Commissioners in 2023, 2024 and 2025, in tabular form. [48209/25]

313. Deputy Ken O'Flynn asked the Minister for Finance his views on the Irish Fiscal Advisory Council’s warning that the €9.4 billion Budget package risks overheating the economy; and the means by which he intends to reconcile these fiscal pressures with the urgent need to reduce child poverty. [48350/25]

314. Deputy Ken O'Flynn asked the Minister for Finance if he will provide a breakdown of how much of the projected €8 billion fiscal gap (after excluding excess corporation tax) will be addressed by sustainable, recurring revenue sources rather than temporary windfalls. [48351/25]

315. Deputy Ken O'Flynn asked the Minister for Finance given the IFAC’s warning on Ireland’s fiscal overexposure to volatile corporation tax receipts, the steps being taken to broaden the revenue base and safeguard fiscal stability, in particular to sustain infrastructural investment in Cork. [48379/25]

316. Deputy Ken O'Flynn asked the Minister for Finance to provide a full breakdown, by Department, of current expenditure overruns to date in 2025, including both voted and non-voted expenditure; and how these figures compare with the allocations approved in Budget 2025. [48392/25]

317. Deputy Cian O'Callaghan asked the Minister for Finance if he will review the criteria set out in s 36(b)(ii) of the Finance Act 2020; if she will ensure that those with severe neurodevelopmental disabilities are not excluded from obtaining a primary medical certificate; and if he will make a statement on the matter. [48441/25]

318. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of abolishing local property tax, assuming a 0% adjustment, at each local authority; and if he will make a statement on the matter. [48444/25]

319. Deputy Pearse Doherty asked the Minister for Finance if the revenue projections contained in the annual progress report for 2026 incorporate a carbon tax rate of €71; and if he will make a statement on the matter. [48445/25]

320. Deputy Pearse Doherty asked the Minister for Finance the number of claims under section 273 balancing allowances in respect of capital expenditure, and the total expenditure the claim relates to; the cost to the Exchequer, by year since 2016 providing specifically the hotels and holiday camps and cottages, in tabular form; and if he will make a statement on the matter. [48446/25]

321. Deputy Pearse Doherty asked the Minister for Finance the number of claims under section 272 writing down allowances in respect of capital expenditure, and the total expenditure the claim relates to; the cost to the Exchequer, by year since 2016 providing specifically the hotels and holiday camps and cottages, in tabular form; and if he will make a statement on the matter. [48447/25]

322. Deputy Pearse Doherty asked the Minister for Finance to provide a comprehensive list of all tax reliefs for landlords of both commercial and residential property; the cost of each measure to the Exchequer, in tabular form; and if he will make a statement on the matter. [48448/25]

323. Deputy Darren O'Rourke asked the Minister for Finance his views on the potential impact of an ongoing investigation by the EU (details supplied); if he has been in contact with the Department of Enterprise, Trade and Employment in relation to this matter; if he is in contact with the industry in relation to this matter; and if he will make a statement on the matter. [48450/25]

324. Deputy Niamh Smyth asked the Minister for Finance to review correspondence and concerns regarding tariffs (details supplied); and if he will make a statement on the matter. [48474/25]

325. Deputy Colm Burke asked the Minister for Finance if he will consider introducing tax relief for club memberships of sporting clubs for the parents of children who join clubs to support more children getting involved in sport; and if he will make a statement on the matter. [48478/25]

326. Deputy Mairéad Farrell asked the Minister for Finance when revised criteria to qualify for a primary medical certificate (PMC) will be published; his views on the case of a person (details supplied) who has been refused a PMC; and if he will make a statement on the matter. [48483/25]

327. Deputy Michael Murphy asked the Minister for Finance if, in the context of Budget 2026, he will review the current operation of benefit-in-kind as it applies to electric vehicles, in particular the "original market value reduction" which stands at €35,000 until the end of 2025 but is due to fall to €20,000 in 2026 and €10,000 in 2027; if he will consider extending or maintaining this bonus re…

328. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 559 of 8 September 2025, the reason for the rapid decline in persons self-declaring for the high-income individuals’ restriction measure; and if he will make a statement on the matter. [48632/25]

329. Deputy Carol Nolan asked the Minister for Finance to provide a list of all Statutory Instruments signed by him in 2024 and to date in 2025 [48676/25]

330. Deputy Ciarán Ahern asked the Minister for Finance further to Parliamentary Question No. 525 of 8 September 2025, the projected cost in 2026 of extending the tax exemption under Section 216D of the Taxes Consolidation Act 1997 for profits of up to €400 from micro-generation; the additional cost of increasing this exemption to €500; and if he will make a statement on the matter. [48686/25]

331. Deputy Ken O'Flynn asked the Minister for Finance to detail his Department's reservations in relation to AE supervision cited in 2024, the changes that were sought, which were accepted; and the current oversight model involving the Pensions Authority and Department of Social Protection. [48751/25]