Parliamentary questions

391. Deputy Charles Ward asked the Minister for Finance the duty allowance permitted for airlines staff regarding bringing in cigarettes, tobacco products and alcohol products when arriving into the State from both EU Member States and non-EU countries; and if he will make a statement on the matter. [29140/25]

392. Deputy Holly Cairns asked the Minister for Finance if he will provide details on the volume and value of whiskey exports to the United States in 2023 and 2024; if his department has calculated the impact of possible 30% tariffs on tax revenue, and if so, if he would provide detail on this. [29240/25]

393. Deputy Niall Collins asked the Minister for Finance if he intends to amend a scheme to allow for circumstances (details supplied); and if he will make a statement on the matter. [29266/25]

394. Deputy Albert Dolan asked the Minister for Finance the reasons recent interest rate reductions by the European Central Bank have not been passed onto customers by Ireland's retail banks, particularly in relation to variable mortgage rates; and if he will make a statement on the matter. [29293/25]

395. Deputy Mairéad Farrell asked the Minister for Finance if the Revenue Commissioners will review its agreement with the Department of Education to label all home tutors as employees of the parents and not employees of the Department of Education in light of the Supreme Court decision in Karshan. [29318/25]

396. Deputy Naoise Ó Muirí asked the Minister for Finance when the VRT rules were last reviewed for crew carrier vehicles that can carry over five passengers (details supplied); if he is aware of the implications of this additional cost on those working in the construction industry; if he is considering plans to address this; and if he will make a statement on the matter. [29330/25]

397. Deputy Eoin Ó Broin asked the Minister for Finance the number of landlords who have availed of the retrofitting expenditure tax relief in 2023, 2024 and to date in 2025; and the total cost of the relief in each of these years. [29379/25]

398. Deputy Ged Nash asked the Minister for Finance the yield to the Exchequer from an increase of €0.50 and €1 in the excise duty on 20 cigarettes, and a pro-rata increase in excise on other tobacco products; and if he will make a statement on the matter. [29423/25]

399. Deputy Ged Nash asked the Minister for Finance the yield to the Exchequer from an increase of €0.50 in the e-liquid products tax by €0.50; the current estimated annual yield; and if he will make a statement on the matter. [29424/25]

400. Deputy Seán Fleming asked the Minister for Finance if income received by way of grants from the State is subject to income tax; and if he will make a statement on the matter. [29465/25]

401. Deputy Michael Healy-Rae asked the Minister for Finance to ensure that scoliosis spinal fusion will be deemed as a qualifying need under the new NDIS criteria which will replace the current disabled drivers scheme; and if he will make a statement on the matter. [29520/25]

402. Deputy Thomas Gould asked the Minister for Finance the current number of staff responsible for the collection of the vacant homes tax by grade level and the overall wage cost for the unit. [29529/25]

403. Deputy Pa Daly asked the Minister for Finance the estimated cost of reducing the VAT on electricity to 5%; the cost of reducing the VAT on gas by 5%; the cost of reducing the VAT on electricity to 6%; the cost of reducing the VAT on gas by 6%; the cost of reducing the VAT on electricity to 7%; the cost of reducing the VAT on gas by 7%; the cost of reducing the VAT on electricity to 8%; and th…

404. Deputy Pa Daly asked the Minister for Finance the first- and full-year cost of reducing the VAT on electricity to 9%; and the first- and full-year cost of reducing the VAT on gas to 9%, in tabular form. [29641/25]

405. Deputy Pa Daly asked the Minister for Finance to provide a breakdown of the VAT earned on electricity in each of the years 2015 to date; and to provide a breakdown of the VAT earned on electricity in each of the years 2015 to date, in tabular form. [29642/25]

406. Deputy Cian O'Callaghan asked the Minister for Finance the status of the Funds Sector 2030: A Framework for Open, Resilient and Developing Markets review; and if he will make a statement on the matter. [29678/25]

407. Deputy Alan Kelly asked the Minister for Finance the list of all investment partners and funds that ISIF has invested more than €1 million with since its inception, in tabular form. [29722/25]

408. Deputy Jennifer Whitmore asked the Minister for Finance the estimated additional VAT exclusive yield from a €7.50 increase in the carbon charge in 2025 and 2026; and if he will make a statement on the matter. [30050/25]

409. Deputy Martin Kenny asked the Minister for Finance for a breakdown of the number of primary medical certificate appeals to the Disabled Drivers Medical Board of Appeal, by county; and if he will make a statement on the matter. [30137/25]

410. Deputy Marie Sherlock asked the Minister for Finance the estimated cost of removing VAT on sunscreens and other sun-protection-factor products; and if he will make a statement on the matter. [30215/25]

411. Deputy Peter 'Chap' Cleere asked the Minister for Finance his views in relation to predatory lending practices by a company (details supplied); and if he will make a statement on the matter. [30255/25]

412. Deputy Ann Graves asked the Minister for Finance if she will consider amending the criteria by which persons are assessed for the disabled drivers and disabled passengers (tax concessions) scheme 1994; if she will amend to include autism and ADHD as currently the Disabled Drivers Medical Board can only assess for physical disability. [30312/25]

413. Deputy John McGuinness asked the Minister for Finance if his Department has purchased a property (details supplied); and if the purchase is complete. [30625/25]

414. Deputy Ryan O'Meara asked the Minister for Finance if he has given consideration to extending the help-to-buy scheme to include second-hand homes; and if he will make a statement on the matter. [30635/25]

415. Deputy Catherine Connolly asked the Minister for Finance the expected revenue yield from an increase in the vacant homes tax to ten times the annual local property tax rate in a full year; and if he will make a statement on the matter. [30695/25]