Parliamentary questions

92. Deputy Ged Nash asked the Minister for Finance his views on the agreement reached between the G7 and the United States in relation to the OECD's global minimum corporation tax rate proportion for large MNCs; his views on the implications for Ireland's corporation tax base, the Exchequer more generally, and inward investment; and if he will make a statement on the matter. [39703/25]

93. Deputy Pearse Doherty asked the Minister for Finance if his attention has been drawn to reports that there are mortgage prisoners with vulture funds that have seen no reduction in their interest rates despite eight consecutive interest rate reductions by the ECB; and if he will make a statement on the matter. [39746/25]

94. Deputy Cian O'Callaghan asked the Minister for Finance if he will take action to ensure that Ireland meets its European Union VAT and customs obligations by inspecting all military aircraft landing at Shannon Airport; and if he will make a statement on the matter. [39678/25]

95. Deputy Pearse Doherty asked the Minister for Finance the steps he is taking to address the increased cost of insurance; and if he will make a statement on the matter. [39747/25]

96. Deputy Edward Timmins asked the Minister for Finance if he will review the operation of property tax. [39675/25]

97. Deputy Ryan O'Meara asked the Minister for Finance how VAT receipts to date in 2025 compare to the same period last year; and if he will make a statement on the matter. [39246/25]

98. Deputy Tony McCormack asked the Minister for Finance for an update on the programme for Government commitments on insurance reform under the remit of his Department; and if he will make a statement on the matter. [38994/25]

99. Deputy Ruairí Ó Murchú asked the Minister for Finance the engagement there has been between his Department, other Government Departments, agencies and legal advisers in relation to the facilitation by the Central Bank of the sale of Israeli war bonds; and if he will make a statement on the matter. [39278/25]

100. Deputy Cathy Bennett asked the Minister for Finance if any analysis has been carried to assess the level of dividend forgone as a result of the State selling AIB, for each of the years 2022, 2023 and 2024. [39381/25]

101. Deputy Catherine Connolly asked the Minister for Finance further to Parliamentary Question No. 60 of 29 May 2025, if the 2024 figure, due mid-year, in respect of the value of all State investment in Israel bonds, is now available; if Ireland, through the Ireland Strategic Investment Fund, ISIF, has now entirely divested itself of direct holdings of Israel bonds; and if he will make a statemen…

102. Deputy Catherine Ardagh asked the Minister for Finance the number of taxpayer units that have made rent tax credit claims since the tax credit's inception; and if he will make a statement on the matter. [39412/25]

103. Deputy Michael Cahill asked the Minister for Finance if he will review the current interaction between capital gains tax and capital acquisitions tax in the case of lifetime gifts, where the same transaction can result in a significant combined tax burden for both the donor and the recipient, despite a credit mechanism; his views on whether this regime unintentionally discourages lifetime tra…

104. Deputy Cian O'Callaghan asked the Minister for Finance if he will ensure that the Irish Strategic Investment Fund is fully divested from all companies directly and indirectly involved in illegally occupied Palestinian territories; and if he will make a statement on the matter. [39362/25]

105. Deputy Pearse Doherty asked the Minister for Finance to provide an update on the OECD tax agreement and the implications for the Irish tax code and corporation tax rates; and if he will make a statement on the matter. [39433/25]

106. Deputy John Connolly asked the Minister for Finance the Government Position on introducing legislation to allow local authorities introduce a commercial bed occupancy tax to raise revenues locally, as requested by a number of local authorities; and if he will make a statement on the matter. [39406/25]

107. Deputy Seán Ó Fearghaíl asked the Minister for Finance his response to the Central Bank's second Quarterly Bulletin of 2025; and if he will make a statement on the matter. [39244/25]

108. Deputy Pearse Doherty asked the Minister for Finance the reason the Financial Services and Pensions Ombudsman has failed to make preliminary rulings for 500 cases that have been before the Ombudsman for over five years; and if he will make a statement on the matter. [39432/25]

109. Deputy Aindrias Moynihan asked the Minister for Finance the up-to-date position on the development of an action plan for insurance reform; the up-to-date position on changes to the personal injuries guidelines; and if he will make a statement on the matter. [39364/25]

110. Deputy Brendan Smith asked the Minister for Finance the proposals he has to address issues of particular interest to credit unions, including reserves, levies and lending requirement regulations; and if he will make a statement on the matter. [39416/25]

111. Deputy Brendan Smith asked the Minister for Finance the measures he will introduce in respect of insurance reform; and if he will make a statement on the matter. [39417/25]

112. Deputy Willie O'Dea asked the Minister for Finance his response to the annual letter from the Governor of the Central Bank ahead of Budget 2026; and if he will make a statement on the matter. [39268/25]

113. Deputy Roderic O'Gorman asked the Minister for Finance the amount transferred to the Infrastructure, Climate and Nature Fund to date; and if he will make a statement on the matter. [39172/25]

114. Deputy Barry Ward asked the Minister for Finance the position regarding the help-to-buy scheme, as committed to in the Programme for Government; and if he will make a statement on the matter. [38825/25]

115. Deputy Noel McCarthy asked the Minister for Finance if a review of entrepreneur relief under the capital gains tax code is being considered, particularly in regard to the €1 million lifetime limit and its competitiveness relative to international norms (details supplied); and if he will make a statement on the matter. [39409/25]

116. Deputy Catherine Connolly asked the Minister for Finance further to Parliamentary Question No. 39 of 29 May 2025, the progress made to fully divest from all Ireland Strategic Investment Fund (ISIF) global portfolio investments in companies on the UN Human Rights Council database of business enterprises, given the value of direct and indirect investment in 13 companies remained at €10.65 milli…