Parliamentary questions

299. Deputy Roderic O'Gorman asked the Minister for Finance the tax certification regime that is to be put in place for vaping products and if he will address the concern that using a self-certification process rather than a tax stamp will increase opportunities for black market products; and if he will make a statement on the matter. [33716/25]

300. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 134 of 28 May 2025, the number of property owners paying LPT on one property, two properties, three properties, four properties, between five and ten, between ten and 20, between 20 and 50, between 50 and 100 and 100 or more, excluding local authorities and AHDs; and if he will make a statement on the m…

301. Deputy Pearse Doherty asked the Minister for Finance the total projected local property tax liability for 2026 excluding local authorities and approved housing bodies; and if he will make a statement on the matter. [33728/25]

302. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue generate by the local property tax from rental properties excluding local authorities and approved housing bodies; and if he will make a statement on the matter. [33729/25]

303. Deputy Richard Boyd Barrett asked the Minister for Finance for a full list of all documents, reports, strategies, and resources that have been “unpublished” by his Department over the past ten years (details supplied), including all such materials that have been “unpublished” by divisions, sections and units of his Department that became part of the Minister’s Department following a transfer …

304. Deputy Pearse Doherty asked the Minister for Finance to provide a breakdown of the €19.8 billion that will be returned to the State in sales of shares, dividends paid and any other mechanism for returning funds to the State, in tabular form; and if he will make a statement on the matter. [33830/25]

305. Deputy Paul Donnelly asked the Minister for Finance whether the Revenue Commissioners plan to have a webchat system on their website for members of the public to inquire about PAYE and other issues. [33975/25]

306. Deputy Séamus McGrath asked the Minister for Finance the average time taken to process claims and issue refunds to applicants under the employment and incentive investment scheme; and when refunds were made on average relating to applications in 2023 and 2024. [34057/25]

307. Deputy John Paul O'Shea asked the Minister for Finance the average turnaround time for processing tax refunds under the employment and incentive investment scheme 2024; and if he will make a statement on the matter. [34065/25]

308. Deputy Peadar Tóibín asked the Minister for Finance the infrastructure projects being built or commissioned by his Department that are currently late in their delivery; and the infrastructure projects currently over budget; and if he will make a statement on the matter. [34091/25]

309. Deputy James Geoghegan asked the Minister for Finance the date for the announcement of Budget 2026; and if he will make a statement on the matter. [34150/25]

310. Deputy James Geoghegan asked the Minister for Finance when he plans to publish the Summer Economic Statement; and if he will make a statement on the matter. [34151/25]

311. Deputy James Geoghegan asked the Minister for Finance when he intends to publish this year’s Tax Strategy Group Papers; and if he will make a statement on the matter. [34152/25]

312. Deputy Ryan O'Meara asked the Minister for Finance whether there are any exemptions from the vacant homes tax for a house with a thatched roof and thus uninsurable (details supplied); and if he will make a statement on the matter. [34169/25]

313. Deputy Ryan O'Meara asked the Minister for Finance if there are any exemptions from the vacant homes tax for a house with a thatched roof and due to this feature, the property is uninsurable (details supplied); and if he will make a statement on the matter. [34170/25]

314. Deputy Aidan Farrelly asked the Minister for Finance the minimum effective tax rate on individual earnings for each of the past ten years; and the level of earnings at which that minimum effective tax rate applied in each of those ten years, in tabular form. [34209/25]

315. Deputy Aidan Farrelly asked the Minister for Finance the estimated first- and full-year yield from each percentage point increase in the minimum effective tax rate on individual earnings in 2026; and the estimated the first- and full-year yield from each €10,000 reduction in the level of earnings at which that minimum effective tax rate applies. [34210/25]

316. Deputy Seán Fleming asked the Minister for Finance to respond to correspondence (details supplied); and if he will make a statement on the matter. [34240/25]

317. Deputy Peadar Tóibín asked the Minister for Finance to examine the case for putting in place a national insurance company, or legislate for commercial companies, to provide insurance for people in situations similar to persons (details supplied). [34249/25]

318. Deputy Emer Currie asked the Minister for Finance for a detailed update on the work of the Revenue Commissioners and JATF in addressing cross-Border smuggling of tobacco products from Northern Ireland; the details of the number of searches and seizures carried-out in the past five years; and if he will make a statement on the matter. [34278/25]

319. Deputy Barry Ward asked the Minister for Finance his views on the merits of providing low interest, Government-backed bridging loans for people seeking to move home and are unable to do so due to the cost of finance; and if he will make a statement on the matter. [34279/25]

320. Deputy Eamon Scanlon asked the Minister for Finance when the Disabled Drivers Medical Board of Appeal will next conduct a clinic in the west of Ireland; and if he will make a statement on the matter. [34281/25]

321. Deputy Michael Cahill asked the Minister for Finance to address inheritance tax anomalies (details supplied); and if he will make a statement on the matter. [34319/25]

322. Deputy Mark Wall asked the Minister for Finance how a person in County Kildare (details supplied) can go about taking a former payment away from their credit history record, given that it no longer applies but is causing them financial hardship; and if he will make a statement on the matter. [34345/25]

323. Deputy Aidan Farrelly asked the Minister for Finance the plans to apply a zero value added tax rate to sunscreens, cosmetics containing sunscreen and other items such as garments that provide UV protection in order to further enhance public health policy in the context of the prevention and or mitigation of skin cancers; if he has engaged with Healthy Ireland or the HSE in respect of any of t…