307. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 351 of 14 October 2025, if the standard fund threshold will increase from €2 million to €2.2 million in 2026; to outline a credible cost associated with the measure that includes change in behaviour that would directly result from this measure; and if he will make a statement on the matter. [57147/25]
Parliamentary questions
Questions
TDs ask ministers questions to get answers on the record, most of them in writing. Here is every one asked in the 34th Dáil, by the department it went to and the subject heading it was filed under. How questions work
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308. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 348 of 14 October 2025, if any loan sharks rather than fraud cases have been reported to the Central Bank of Ireland since the enactment of the Consumer Credit (Amendment) Act 2022, in June 2022; and if he will make a statement on the matter. [57148/25]
309. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 350 of 14 October 2025, the cost of the VAT change for new apartment construction for apartments completed and sold in 2025; the cost of the VAT change for new apartment construction for apartments completed and sold in 2026; and if he will make a statement on the matter. [57149/25]
310. Deputy Pearse Doherty asked the Minister for Finance the estimated cost to the Exchequer of capital allowances on the purchase of residential property broken down by investment company, trade company and individual landlord; and if he will make a statement on the matter. [57150/25]
311. Deputy Pearse Doherty asked the Minister for Finance the estimated cost to the Exchequer of capital allowances on the cost of furniture and fittings in rental residential property; and if he will make a statement on the matter. [57151/25]
312. Deputy Mairéad Farrell asked the Minister for Finance if his attention has been drawn to the exclusion of cinemas from the recent hospitality VAT reduction from 13.5% to 9%; and if he will make a statement on the matter. [57220/25]
313. Deputy Pearse Doherty asked the Minister for Finance all qualifying cost for the higher rate deduction regarding the enhanced corporation tax deduction for apartment construction costs announced in budget 2026, in tabular form; and if he will make a statement on the matter. [57254/25]
314. Deputy Ken O'Flynn asked the Minister for Finance if he is aware of the growing number of elderly people whose life assurance policies are becoming unaffordable due to annual premium increases; if he will outline what consumer protections currently exist for persons over the age of 70 who have paid premiums for decades but now face either the loss of their policy or sharply reduced cover; if his Department has e…
315. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 352 of 14 October 2025, to provide further detail on how the legislation was functioning in relation to balancing allowances arising in respect of intellectual property asset; the cost to the exchequer of the ring-fencing and 80% not being applied to balancing allowances in 2020, 2021, 2022, 2023, 2024 and 2025 as a result…
316. Deputy Emer Currie asked the Minister for Finance if his Department has received any proposals to reduce the VAT rates for the cinema industry; and if he will make a statement on the matter. [57265/25]
317. Deputy Emer Currie asked the Minister for Finance the estimated cost of reducing the VAT rate for the cinema industry to 9%; and if he will make a statement on the matter. [57272/25]
318. Deputy Erin McGreehan asked the Minister for Finance the specific actions local authorities must undertake for the living city initiative to commence in newly designated areas. [57278/25]
319. Deputy Carol Nolan asked the Minister for Finance the details of all reports, including consultancy reports commissioned by his Department from 1 January 2024 to date in 2025, that could be categorised as not for external publication or marked for internal use only; the cost of each report; and if he will make a statement on the matter. [57290/25]
320. Deputy Cathal Crowe asked the Minister for Finance the criteria used to determine which cities and towns are included in the living city initiative; if a town (details supplied) will be able to join the initiative; and if he will make a statement on the matter. [57302/25]
321. Deputy John Lahart asked the Minister for Finance the reason the Government took no actions to address the long-standing issue of deemed disposal for Irish investors; and if he will make a statement on the matter. [57306/25]
322. Deputy Niamh Smyth asked the Minister for Finance if he will review correspondence (details supplied); if the individual qualifies under the scheme in such circumstances; and if he will make a statement on the matter. [57311/25]
323. Deputy Naoise Ó Muirí asked the Minister for Finance his plans to allow for companies to claim the increased 35% research and development tax credit from 1 January 2026; and if he will make a statement on the matter. [57317/25]
324. Deputy Naoise Ó Muirí asked the Minister for Finance if he will consider amending the Taxes Consolidation Act 1997 to provide for companies to claim the research and development credit from 1 January of each year, irrespective of when their account periods commence; if he agrees that such an initiative will improve Ireland's competitiveness given the current geopolitical and prevailing trading environment; and i…
325. Deputy Naoise Ó Muirí asked the Minister for Finance if companies will be allowed to treat 100% of a research and development employee's emoluments as qualifying expenditure provided that at least 95% of the employee's time is spent on eligible research and development activities; if such claims can be made from 1 January 2026 irrespective of when a company's accounting period starts in 2026; and if he will make…
326. Deputy Eoin Ó Broin asked the Minister for Finance the amount of VAT collected on the supply and artificial insemination of greyhounds, transactions which benefit from the reduced rate of tax. [57354/25]
327. Deputy Eoin Ó Broin asked the Minister for Finance if transactions to stay in accommodation (details supplied) are subject to VAT; if so, the obligations on hosts to collect that VAT; and if having planning permission or otherwise impacts any obligation. [57355/25]
328. Deputy Paula Butterly asked the Minister for Finance if he will consider extending the recent reduction in the VAT rate to include cinema admissions given the sector’s ongoing challenges, such as rising energy and wage costs, incomplete recovery from the pandemic, and increased competition from global streaming platforms; and if he will make a statement on the matter. [57430/25]
190. Deputy Eoin Ó Broin asked the Minister for Finance in relation to the reduction in VAT on apartment sales announced as part of Budget 2026, if these reductions will be passed on to approved housing bodies purchasing completed apartments through turnkey and forward purchase arrangements. [56062/25]
191. Deputy Eoin Ó Broin asked the Minister for Finance in relation to the VAT reductions on apartment sales announced in Budget 2026, when apartments are delivered through forward funding and direct construction contracts for approved housing bodies, the way in which the benefit of any corporation tax changes on construction expenses will be passed on under such arrangements. [56063/25]
192. Deputy Eoin Ó Broin asked the Minister for Finance in relation to the VAT reduction on apartment sales, the way in which this reduction with interact with the sale price and stamp duty calculations. [56064/25]