Parliamentary questions

533. Deputy Pearse Doherty asked the Minister for Finance if 'non-tax balance of escrow fund' as detailed in the fiscal monitor represents the full interest paid on the apple tax; and if he will make a statement on the matter. [46092/25]

534. Deputy Pearse Doherty asked the Minister for Finance to outline the minimum time period between revenue issuing a notice or assessment and revenue issuing a request for payment that gives revenue the power to use enforcement measure without further notice; and if he will make a statement on the matter. [46093/25]

535. Deputy Pearse Doherty asked the Minister for Finance of the 496 cases with the FSPO for over five years without resolution, the share of those related to banking; of the 231 cases that at no stage were placed on hold or closed the number that relate to banking as per correspondence (details supplied); and if he will make a statement on the matter. [46096/25]

536. Deputy Cian O'Callaghan asked the Minister for Finance if he will take action to prevent the renewal of the Central Bank’s facilitation of Israeli Bonds; and if he will make a statement on the matter. [46106/25]

537. Deputy John Lahart asked the Minister for Finance the revenue accrued on an annual basis from inheritance tax in each of the years from 2020 to 2024, in tabular form; and if he will make a statement on the matter. [46123/25]

538. Deputy John Lahart asked the Minister for Finance the amount of revenue the State received from inheritance tax from childless or single individuals in each of the years from 2020 to 2024, in tabular form. [46124/25]

539. Deputy Peter 'Chap' Cleere asked the Minister for Finance if he will assess the estimated full-year cost of reducing the tax relief available for private health insurance premiums from its current level to a new, reduced level to support the public, as part of a broader effort to make health insurance more affordable; and if he will make a statement on the matter. [46126/25]

540. Deputy John Lahart asked the Minister for Finance if he will provide clarity on the policy regarding the taxation of personal tools brought into the State by skilled tradespeople returning to Ireland after a period abroad; if consideration will be given to exempting such tools, particularly in cases where the tools were originally purchased in Ireland and are clearly the personal property and…

541. Deputy Richard Boyd Barrett asked the Minister for Finance the status of any plans to recategorise carer's allowance such that it is no longer taxable or reckonable as income for the purposes of means assessment. [46184/25]

542. Deputy Cian O'Callaghan asked the Minister for Finance if he will consider the case of a person (details supplied) where they have been refused mortgage interest relief despite receiving the relief in 2024; and if he will make a statement on the matter. [46252/25]

543. Deputy Erin McGreehan asked the Minister for Finance to provide an update on the total funding allocated to County Louth under this Department from 2023 to date, per year in tabular form. [46348/25]

544. Deputy Ann Graves asked the Minister for Finance further to Parliamentary Question No. 695 of 29 July 2025, the response to which was an interpretation of the law, to introduce changes in Budget 2026 to exempt individuals from capital gains tax when the family home is subjected to court-mandated delays as part of a divorce settlement, the individual has no control over the timing of the sale,…

545. Deputy Joe Neville asked the Minister for Finance the means by which he plans to support the Irish Stock Exchange in line with the Programme for Government commitments, including in the context of recent delisting's from the exchange; and to outline the consultations he has had with the exchange and its ecosystem on future support for the exchange. [46418/25]

546. Deputy Joe Neville asked the Minister for Finance the action he has taken, or is planning to take, to support the future of Ireland's equity capital markets in line with the recommendations of previous reports (details supplied). [46419/25]

547. Deputy Claire Kerrane asked the Minister for Finance his plans to reform the PME refund to make it non-taxable; and if he will make a statement on the matter. [46424/25]

548. Deputy Conor Sheehan asked the Minister for Finance to provide the details and addresses of all properties in the ownership of the Department that are absolved from paying commercial rates to the relevant local authority of the location that the property is in; to provide a similar list of properties for agencies or bodies under its remit that are also absolved from commercial rates, in tabul…

549. Deputy Sorca Clarke asked the Minister for Finance the estimated annual VAT revenue collected from counselling and psychotherapy services. [46527/25]

550. Deputy Sorca Clarke asked the Minister for Finance if his Department has carried out an assessment of the fiscal impact of designating counselling and psychotherapy services as VAT exempt in line with other health services. [46528/25]

551. Deputy Cian O'Callaghan asked the Minister for Finance if his Department has examined the introduction of a pass through protocol for variable mortgage customers who have not seen their rates change in line with European Central Bank cuts; and if he will make a statement on the matter. [46539/25]

552. Deputy Ged Nash asked the Minister for Finance further to Parliamentary Question No. 724 of 29 July 2025, if the updated figures from the Revenue Commissioners for 2026 referred to in the reply are available and can be provided; and if he will make a statement on the matter. [46540/25]

553. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would raised by increasing the remote betting duty by 1%; if there are any restrictions on the ability of the State to apply differing rates of betting duty and remote betting duty; and if he will make a statement on the matter. [46554/25]

554. Deputy Pearse Doherty asked the Minister for Finance if the estimated cost of abolishing the LPT assumes a 0% adjustment at each local authority; or to clarify the level of assumed adjustment within the costing; and if he will make a statement on the matter. [46555/25]

555. Deputy Pearse Doherty asked the Minister for Finance what share of mortgages with non-lending non-banks also known as vulture funds are on interest only mortgages; and if he will make a statement on the matter. [46556/25]

556. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of the Exchequer of implementing a €48.50 per tonne of CO2 emitted from the 1 January 2026 on a first and full-year basis; and if he will make a statement on the matter. [46557/25]

557. Deputy Pearse Doherty asked the Minister for Finance if the scheduled 2026 carbon tax increase is contained within the Revenue Commissioners projections set out in the annual progress report; and if he will make a statement on the matter. [46558/25]