105. Deputy Emer Currie asked the Minister for Finance if his Department carried out an assessment on the impact the introduction of excise on vaping products will have on cross-Border trade given that excise will not be applied to vaping products in Northern Ireland. [55612/25]
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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5,833 questions match, newest first.
106. Deputy Emer Currie asked the Minister for Finance the way in which the Revenue Commissioners will collect and publish data on the enforcement of the electronic products tax. [55613/25]
107. Deputy Emer Currie asked the Minister for Finance the penalties that will be in place for suppliers, including retailers, who are found to have supplied product without registering for and paying electronic products tax. [55614/25]
108. Deputy Malcolm Byrne asked the Minister for Finance if his Department is using agentic AI in the delivery of its services or operations; if it is considering the use of agentic AI, and in what contexts; and if he will make a statement on the matter. [55697/25]
109. Deputy Conor D. McGuinness asked the Minister for Finance if cinemas will be covered by the reduced vat rate of 9% announced in Budget 2026. [55723/25]
110. Deputy Aisling Dempsey asked the Minister for Finance if he would consider allowing farmers to average their taxable income over a multi-year period; and if he will make a statement on the matter. [55749/25]
111. Deputy Shónagh Ní Raghallaigh asked the Minister for Finance if he will consider extending the new VAT reduction for the hospitality sector to cinemas; and if he will make a statement on the matter. [55750/25]
112. Deputy Aindrias Moynihan asked the Minister for Finance the reasoning for the reduction in the farmer’s flat rate payment under VAT from 5.1% to 4.5%. [55806/25]
113. Deputy Emer Currie asked the Minister for Finance when he expects to publish the Research and Development Compass referred to in his Budget 2026 speech; if he will engage with key stakeholders, including industry representatives, to ensure that proposed reforms are practical and reflect the realities of how R&D is conducted in Ireland; and if he will make a statement on the matter. [55878/25]
114. Deputy Emer Currie asked the Minister for Finance if the Research and Development Compass will benchmark Ireland’s R&D tax credit regime against those of other EU or OECD countries to assess international competitiveness; and if he will make a statement on the matter. [55879/25]
115. Deputy Emer Currie asked the Minister for Finance the intended purpose and format of the forthcoming Research and Development Compass referenced in his Budget 2026 speech; if he will confirm whether it will take the form of a stand-alone publication or inform the development of a wider policy framework; and if he will make a statement on the matter. [55880/25]
116. Deputy Robert O'Donoghue asked the Minister for Finance if he will consider extending the recent reduction in VAT from 13.5% to 9% to include cinema admissions, in recognition of the similar economic pressures faced by the sector, including rising energy and wage costs, incomplete post-pandemic recovery and competition from global streaming platforms, and given the vital role that local and independent cinemas p…
117. Deputy Louis O'Hara asked the Minister for Finance the actions his Department and the Revenue Commissioners are undertaking to ensure that personal service professionals who operate their services from their home are tax compliant (details supplied); and if he will make a statement on the matter. [56005/25]
330. Deputy John Paul O'Shea asked the Minister for Finance if she is aware that the appeals process for the primary medical certificate under the disabled drivers and disabled passengers (tax concessions) scheme is taking up to 18-months to complete; the details of the current average waiting time for appeals; the number of appeals presently awaiting hearing and determination; the reasons for the ongoing delays; and…
331. Deputy Keira Keogh asked the Minister for Finance if a brand-new modular home qualifies for the help-to-buy scheme; and if he will make a statement on the matter. [54850/25]
332. Deputy Rory Hearne asked the Minister for Finance the number of properties made available to the housing market through the 'over the shop' premises relief in each of the years and in each county, since the beginning of the relief, in tabular form; and if he will make a statement on the matter. [55172/25]
333. Deputy Conor Sheehan asked the Minister for Finance the number of housing units that have been realised from July 2022 to date from projects that received taxation relief under the Living City Initiative in the cities of Dublin, Cork, Galway, Kilkenny and Waterford, in tabular form; and if he will make a statement on the matter. [55524/25]
334. Deputy Conor Sheehan asked the Minister for Finance to detail any evaluation reports on the Living City Initiative or any review of the Living City Initiative undertaken by his Department or by any of the local authorities administering the Initiative; and if he will make a statement on the matter. [55526/25]
335. Deputy Grace Boland asked the Minister for Finance if his Department has conducted an assessment of the fiscal and distributional impact of introducing an exemption from capital acquisitions tax for transfers including inheritance of principal private residences; and if he will make a statement on the matter. [54604/25]
336. Deputy Shane Moynihan asked the Minister for Finance if he will consider amending the inheritance tax code as it relates to unmarried partners; and if he will make a statement on the matter. [54664/25]
337. Deputy Martin Daly asked the Minister for Finance to provide details on the increase in tax revenue generated from landlords over the past three years, considering the significant rise in home rental costs during the same period; specifically, to clarify whether the growth in rental income has led to a proportionate increase in income tax from rental profits; and to outline any measures being considered to promo…
338. Deputy Martin Daly asked the Minister for Finance to provide details on the increase in tax revenue generated from landlords over the past three years, considering the significant rise in home rental costs during the same period; specifically, to clarify whether the growth in rental income has led to a proportionate increase in income tax from rental profits; and to outline any measures being considered to promo…
339. Deputy Robert O'Donoghue asked the Minister for Finance if homeowners in the Fingal west area whose properties have been affected by defective blocks, and who have not yet received compensation under the defective concrete blocks scheme, may apply to have their local property tax (LPT) liability reassessed; if he will make provision for such homeowners to have their LPT valuation reviewed given the significant l…
340. Deputy Michael Cahill asked the Minister for Finance to ensure that the help-to-buy ceiling reflects regional realities, and second-hand homes are included in line with the Programme for Government commitment (details supplied); if first-time buyers in County Kerry will not be left without access to any of the supports that are supposed to help people onto the housing ladder; and if he will make a statement on t…
341. Deputy Richard Boyd Barrett asked the Minister for Finance the recourse available to an individual where they are affected by the collapse in a prepaid card company (details supplied); and the way in which they can retrieve their money. [54745/25]