Parliamentary questions

284. Deputy Tom Brabazon asked the Minister for Finance if he will publish the Attorney General's legal advice on the Restrictive Financial Measures (State of Israel) Bill 2025 or a section of the Attorney General's advice detailing the potential for legal challenges against the proposed legislation. [31417/25]

285. Deputy Pat Buckley asked the Minister for Finance if he will consider increasing the betting tax in Budget 2026; and if he intends to use revenue from the betting tax to provide additional funding to soccer. [31437/25]

286. Deputy Pearse Doherty asked the Minister for Finance the first- and full-year costs of reducing the first rate of USC from 0.5 to 0%; reducing the second rate of USC from 2 to 0%; and increasing the threshold to the third rate of USC from €27,382 to €45,000. [31477/25]

287. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 100 of 26 February 2025, if Revenue Commissioners require prior to the transfer of a pension within the EU, a signed declaration to the effect that the transfer conforms to the requirements of the regulation and Revenue Commissioners pension rules and is for bona fide reasons and is not the primarily fo…

288. Deputy Aidan Farrelly asked the Minister for Finance to provide a schedule of the amount expended by his Department, and bodies under his aegis, on external training, simulations and advice in advance relating to appearances as witnesses at Oireachtas committees, from 2021 to date in 2025; if the supplier of services will also be provided, with a brief outline of services provided, indicating…

289. Deputy Marie Sherlock asked the Minister for Finance the reason the Revenue Commissioners have ended the annual VAT filing facility for micro SME’s with the introduction of a variable direct debit facility; if he accepts that this will increase business administration costs for small firms that are ordinarily tax compliant; and if he will make a statement on the matter. [31527/25]

290. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 133 of 28 May 2025, if he will confirm that the substantial decline in properties declared as vacant for the purposes of the Vacant Home Tax is a genuine reduction in vacancy and not a decline in self-assessed returns submitted by property owners; to outline the steps he has taken to ensure this is the …

291. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 135 of 28 May 2025, to clarify that credit servicing firms, regulated by the Central Bank of Ireland, are allowed to own the legal title without beneficial ownership of the underlying loan related to the mortgage where the beneficial ownership of the loan is not with the original issuer of the mortgage;…

292. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 137 of 28 May 2025, to clarify if a section 110 special purpose vehicle that has only beneficial ownership of the loan related to mortgages but the ownership of the legal title is a third party other than the mortgage originator is subject to taxation under subsection (5A) on section 110; and if he will…

293. Deputy Pa Daly asked the Minister for Finance the cost to reverse the carbon tax increase for petrol and diesel, in each of the years 2020 to 2025, as well as the planned increase in 2026, in tabular form. [31585/25]

294. Deputy Pa Daly asked the Minister for Finance to provide a breakdown of the revenue earned from the carbon tax diesel, in each of the years 2020 to 2025, in tabular form. [31586/25]

295. Deputy Pa Daly asked the Minister for Finance to provide a breakdown of the revenue earned from the carbon tax increase in each of the years since the measure was introduced broken, in tabular form. [31587/25]

296. Deputy Pearse Doherty asked the Minister for Finance the total cost allocation for the rent tax credit in 2025 and 2026; and if he will make a statement on the matter. [31760/25]

297. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of an €100, €500 and €1,000 increase respectively in the standard rate band; and if he will make a statement on the matter. [31761/25]

298. Deputy Pearse Doherty asked the Minister for Finance to provide the estimated cost of an €50, €100 and €200 increase respectively in for each tax credit, in tabular form; and if he will make a statement on the matter. [31762/25]

299. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of abolishing the concrete blocks levy in 2026; and if he will make a statement on the matter. [31763/25]

300. Deputy Pearse Doherty asked the Minister for Finance the estimated savings from removing tax credits from incomes above €100,000; and if he will make a statement on the matter. [31764/25]

301. Deputy Pa Daly asked the Minister for Finance the work, if any, that has been conducted in his Department to estimate the revenue that would be earned by collecting an air passenger duty similar to Britain. [31772/25]

76. Deputy Conor Sheehan asked the Minister for Finance his plans to increase the borrowing capacity of local authorities and if he will make a statement on the matter. [31084/25]

77. Deputy Aisling Dempsey asked the Minister for Finance if he will consider recommending that Crohn’s disease and colitis sufferers be allowed to avail of the tax break on gluten-free products that is available to coeliacs, given that a gluten-free diet is hugely beneficial to a large percentage of Crohn’s and colitis sufferers. [31098/25]

78. Deputy Holly Cairns asked the Minister for Finance to provide an updated list of all email and phone lines for use of Oireachtas Members within his Department, including all subsidiary bodies, in tabular form. [30773/25]

79. Deputy Mairéad Farrell asked the Minister for Finance if he will provide the list of capital projects for IT services, by his Department or bodies under its aegis, which had contracts valued in excess of €1 million and which failed to reach completion; the value that was written off, for the years 2022, 2023 and 2024, in tabular form; and if he will make a statement on the matter. [30803/25]

80. Deputy Mairéad Farrell asked the Minister for Finance if he will provide the list of capital projects, by his Department or bodies under its aegis, which had contracts valued in excess of €5 million and which ran over cost in 2023, along with a description of the contract, the initial price and final price provided, in tabular form. [30821/25]

81. Deputy Carol Nolan asked the Minister for Finance to provide the annual cost of interest payments on the State’s national debt for each year during the period 2000 to date; the total interest payments made during that period, in tabular form; and if he will make a statement on the matter. [31052/25]

82. Deputy Pearse Doherty asked the Minister for Finance the number of pensioners that their sole income in the State pension; the number of pensioners that have an income below what would be required to pay income tax; and if he will make a statement on the matter. [31075/25]