Parliamentary questions

119. Deputy Emer Currie asked the Minister for Finance if consideration has been given to allowing start-up SMEs to claim the research and development tax credit over a longer period of years, noting many start-ups may have low corporation tax liabilities in their early years; and if he will make a statement on the matter. [22580/25]

120. Deputy Pat Buckley asked the Minister for Finance when the Tax Appeals and Fiscal Responsibility Bill will be published; and if he will make a statement on the matter. [22682/25]

121. Deputy Cian O'Callaghan asked the Minister for Finance the steps he is taking to reduce insurance costs which have been increasing year on year; the percentage increase in home insurance from 2018 to 2025; and if he will make a statement on the matter. [22753/25]

122. Deputy John Paul O'Shea asked the Minister for Finance if there are plans to revise the criteria for applications for a for primary medical certificate; and if he will make a statement on the matter. [23183/25]

201. Deputy Mairéad Farrell asked the Minister for Finance the reason that in relation to table 17 of Revenue’s Corporation tax 2023 payments and 2022 returns, it is stated that Section 110 companies contributed €9.6 million in employment taxes in 2023, given that Section 110 companies take the form of special purpose vehicles which do not have employees (details supplied). [21770/25]

202. Deputy Aidan Farrelly asked the Minister for Finance the total value on an annual basis of banknotes replaced in the past ten years to date in 2025 by the Central Bank; if he will provide a breakdown, by denomination of note replaced and value; the number of applications for replacement of notes in excess of €150 and €750 and value of those applications over that time period; and the total am…

203. Deputy Michael Cahill asked the Minister for Finance to include spinal fusion recipients in the disabled drivers and disabled passengers scheme, (details supplied); and if he will make a statement on the matter. [21879/25]

33. Deputy Holly Cairns asked the Minister for Finance to provide a list of all properties his Department have rented from 2015 to date in 2025, including the length of tenancy; and the amount spent on rent on each property over this time period. [20345/25]

34. Deputy Darren O'Rourke asked the Minister for Finance the number of vehicles seized by Revenue Commissioners under section 141 of the Finance Act 2001 in 2024 and to-date in 2025, in tabular form. [21336/25]

35. Deputy Cian O'Callaghan asked the Minister for Finance if he will provide an update on the report undertaken by his Department’s Committee sub-group into the replacement of the disabled drivers and disabled passengers scheme. [21338/25]

36. Deputy Roderic O'Gorman asked the Minister for Finance his views on the Parliamentary Budget Office Report on the Naval Service personnel tax credit; whether he agrees with its conclusion that the credit has failed to achieve its stated policy objectives since being introduced; whether he agrees with its recommendation that instead there should be further increases to the Naval Service's patro…

37. Deputy Ruth Coppinger asked the Minister for Finance if he will consider reviewing and amending the Ireland Strategic Investment Fund for companies that operate in illegal Israeli settlements. [21413/25]

38. Deputy Pearse Doherty asked the Minister for Finance to provide an update on engagement he has had with the central bank in relation to identifying the gaps in available data on the investment funds sector and the steps being taken to address the lack of information available to the regulator making specific reference to unregulated funds; and if he will make a statement on the matter. [21466/…

39. Deputy Pearse Doherty asked the Minister for Finance when the Central Bank will begin providing regular relevant datasets on the investment funds domiciled and or administered in Ireland making specific reference to unregulated funds; and if he will make a statement on the matter. [21467/25]

40. Deputy Pearse Doherty asked the Minister for Finance to provide an update on the development of a dormant funds scheme for the investment funds sector; and if he will make a statement on the matter. [21468/25]

41. Deputy Pearse Doherty asked the Minister for Finance the average annual rate of interest paid on the national debt; and if he will make a statement on the matter. [21469/25]

42. Deputy Pearse Doherty asked the Minister for Finance the average annual rate of interest paid on debt issued in the past ten years; and if he will make a statement on the matter. [21470/25]

43. Deputy Pearse Doherty asked the Minister for Finance the total amount of ten-year national solidarity bonds, five-year saving certificates, three-year savings bonds and prize bonds in circulation each year since 2015; the total value of year each year; the annual interest repayment for each category of bond each year, in tabular form; and if he will make a statement on the matter. [21471/25]

44. Deputy Pearse Doherty asked the Minister for Finance the rationale for allowing less transparency for passively traded exchange traded funds; and if he will make a statement on the matter. [21472/25]

45. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 357 of 8 April 2025, of the 500 complaints currently active with the FSPO that were received 7 April 2020 the number that were placed on hold at some stage; the average duration of the hold; the number of the 500 were closed and reopened; the average duration between closing and reopening; and if he will…

46. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Questions Nos. 64 to 66 of 9 April 2025, if he was presented evidence by the Revenue Commissioners that the amendment introduced into the PRSA pension schemes in the Finance Act 2022 was being used in a manner not in keeping with the policy intention; the estimated scale in value terms and in number of people involve…

47. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question Nos. 64 to 66 of 9 April 2025, to provide further detail on the reason General Anti-Avoidance Regulations can not be used to recoup unpaid tax if people rearranged their affairs for the sole purpose of gaining a tax benefit given that tax avoidance is defined as transactions which are undertaken primarily to…

48. Deputy Pearse Doherty asked the Minister for Finance the amount if any of the Future Ireland Fund and the Infrastructure, Climate and Nature Fund are invested In Irish sovereign or quasi sovereign debt; and if he will make a statement on the matter. [21493/25]

49. Deputy Pearse Doherty asked the Minister for Finance the list of all houses and gardens that are available to the public for viewing as a condition of their exemption from capital acquisitions tax; the list of all property other than houses or gardens that are available to the public for viewing as a condition of their exemption from capital acquisitions tax, in tabular form; and if he will ma…

50. Deputy Pearse Doherty asked the Minister for Finance the information and documentation required to apply for an exemption to the capital acquisitions tax on the basis of heritage; the total number of times a capital acquisitions tax on the basis of heritage was withdrawn due to failure to provide reasonable viewing facilities to the public; and if he will make a statement on the matter. [21495…