Parliamentary questions

267. Deputy Pearse Doherty asked the Minister for Finance the categories of exchange-traded funds that are subject to the deemed disposal; the category of exchange-traded funds that are exempt; and if he will make a statement on the matter. [13269/25]

268. Deputy Matt Carthy asked the Minister for Finance if his Department, or any agency under his Department’s remit, have, since 1 November 2024, entered any contract in respect of a hotel (details supplied) or have had any discussions, or received any offers, in respect of using this premises for any reason; the details of same; and if he will make a statement on the matter. [13277/25]

374. Deputy Keira Keogh asked the Minister for Finance the actions that should be taken by a severely and permanently disabled person (details supplied) following refusal of primary medical certificate application based on the current criteria considering that the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994 is due to be changed; and if he will make a statement on th…

375. Deputy Rose Conway-Walsh asked the Minister for Finance the position regarding the senior officials group which convened to discuss how the proposals of the national disability inclusion scheme, transport working group final report can be progressed; if this will result in criteria changes for accessing primary medical certificates; the effects the implementation of these proposals may have o…

376. Deputy Colm Burke asked the Minister for Finance the number of people that have applied to have their flat-rate expenses continued through 2025 as it was confirmed from 2025 that the credit would need to be claimed using PAYE services rather than being rolled forward from previous years; to provide a breakdown by profession; and if he will make a statement on the matter. [10555/25]

377. Deputy Colm Burke asked the Minister for Finance if he will provide an update in relation to the timing for the publication of the EU Tobacco Excise Directive, originally scheduled for December 2022; the reason for the delay; and if he will make a statement on the matter. [10558/25]

378. Deputy Colm Burke asked the Minister for Finance if his Department has assessed the potential impact of the new tax on vapes, to be introduced in budget 2026, on inflation; and if he will make a statement on the matter. [10559/25]

379. Deputy Shane Moynihan asked the Minister for Finance the position Ireland has taken during the recently completed review of Solvency II in relation to the extension of powers to EIOPA regarding cross-border insurance sales. [10566/25]

380. Deputy Shane Moynihan asked the Minister for Finance the position Ireland has taken on the question of making EIOPA subject to parliamentary scrutiny at EU and Member State level. [10567/25]

381. Deputy John Lahart asked the Minister for Finance if he will clarify the assertion by the Revenue Commissioners that the Finance Act 2022 inadvertently created a loophole allowing employers to make unlimited, tax-free contributions to employee PRSAs, contrary to the policy's original intent, resulting in significant tax avoidance by a small cohort of companies, when the majority of company di…

382. Deputy Rory Hearne asked the Minister for Finance to list the representatives from his Department who will be attending a conference in France in March 2025 (details supplied); to outline the contents of the addresses and speeches that representatives from his Department will be making to the conference, including material to be distributed by his Department at the event; to list which events…

383. Deputy Rory Hearne asked the Minister for Finance to outline the details of the involvement of the Ireland Strategic Investment Fund (ISIF) at a conference in France in March 2025 (details supplied); to outline the contents of the addresses and speeches that representatives from the ISIF will be making to the conference, including material to be distributed by the ISIF at the event; to list w…

384. Deputy Seán Ó Fearghaíl asked the Minister for Finance if he will address concerns raised in correspondence regarding tax credit certificates (details supplied); and if he will make a statement on the matter. [10701/25]

385. Deputy John Lahart asked the Minister for Finance to explain significant changes in budget 2025 to the tax relief annual contribution limits for PRSAs; if the identification by the Revenue Commissioners be outlined where 125 companies had each transferred at least €100,000 into individual PRSAs to exploit generous tax reliefs, with 17 of these cases involving contributions exceeding €500,000,…

386. Deputy Pearse Doherty asked the Minister for Finance to outline the percentage additional cost that will be added to petrol and diesel by 2030 as a result of the carbon tax; and if he will make a statement on the matter. [10750/25]

387. Deputy Pearse Doherty asked the Minister for Finance if his Department have advised the Department of Housing, Local Government and Heritage in relation the turnkey purchases for houses rather than various forms of direct build or forward purchasing; if he has advocated for the increased use of turnkey as a method of delivering social and affordable homes, in comparison to other methods of de…

388. Deputy Pearse Doherty asked the Minister for Finance if there is any legal obligation on banks to inform the Central Bank or the Department of Finance of the securitisation of large amounts of residential mortgages; and if he will make a statement on the matter. [10752/25]

389. Deputy Pearse Doherty asked the Minister for Finance the number of complaints to the FSPO each year since 2018; the number of decision by the FSPO that have been upheld, substantially upheld, partially upheld and rejected each year since 2018; the number specifically in relation to tracker mortgages, in tabular form; and if he will make a statement on the matter. [10754/25]

390. Deputy Marie Sherlock asked the Minister for Finance if he will consider extending the zero rate of VAT of medical equipment and appliances to breast pumps and attachments; and if he will make a statement on the matter. [10787/25]

391. Deputy Albert Dolan asked the Minister for Finance the number of taxpayers to date that have applied to have their flat rate expenses reinstated, in each staff category; if the Revenue Commissioners can provide data on the number of taxpayers who were in receipt of flat rate expenses in 2024, by staff type; and if he will make a statement on the matter. [10824/25]

392. Deputy Mark Wall asked the Minister for Finance if the exemptions for capital gains tax apply to a family carer who moved out of their principle primary residence into the home of the cared-for person for a number of years in order to provide full-time care. [10852/25]

393. Deputy Barry Heneghan asked the Minister for Finance if he would consider allowing gym membership, or indeed any sporting membership, to be made tax deductible in the same way weight loss drugs are tax deductible; and if he will make a statement on the matter. [10985/25]

394. Deputy Cian O'Callaghan asked the Minister for Finance if he will provide the number of taxpayers to date that have applied to have their flat rate expenses reinstated, broken down to each tax category, in tabular form; and if he will make a statement on the matter. [11008/25]

395. Deputy Cian O'Callaghan asked the Minister for Finance if he will provide a breakdown of the numbers in each staff category that were in receipt of flat-rate expenses in 2024; and if he will make a statement on the matter. [11009/25]

396. Deputy Holly Cairns asked the Minister for Finance the number of rent tax credit claims which have been made annually in County Cork, by local area, from 2022 to date, in tabular form. [11012/25]