Parliamentary questions

45. Deputy Cormac Devlin asked the Minister for Finance the number of taxpayers that availed of the flat-rate expenses (FRE) credit, by FRE category, for the years 2020 to 2023; the number of taxpayers that have applied to have their FRE reinstated for 2024 and 2025, in tabular form; and if he will make a statement on the matter. [9997/25]

46. Deputy Gary Gannon asked the Minister for Finance the number of PAYE workers who to date have applied to have their flat-rate expense allowance reinstated for 2025; the breakdown of same, by category of worker (details supplied); and if he will make a statement on the matter. [10025/25]

47. Deputy Gary Gannon asked the Minister for Finance the total number of PAYE workers who claimed the flat-rate expense allowance in 2024; the breakdown of same, by category of worker (details supplied); and if he will make a statement on the matter. [10026/25]

48. Deputy Duncan Smith asked the Minister for Finance if Ireland would be supportive of a UN framework convention on sovereign debt; and if he will make a statement on the matter. [10041/25]

49. Deputy Pearse Doherty asked the Minister for Finance the annual cost to the Exchequer of flat-rate expenses; the estimated maximum potential cost if all workers claimed flat-rate expenses; if he will provide a breakdown of the estimated percentage of workers in each category claiming flat-rate expenses; and if he will make a statement on the matter. [10071/25]

50. Deputy Pearse Doherty asked the Minister for Finance if he will outline any changes to the application of flat-rate expenses in 2025; and if he will make a statement on the matter. [10072/25]

51. Deputy Pádraig Rice asked the Minister for Finance the number of taxpayers to date that have applied to have their flat-rate expenses (FRE) reinstated on their 2025 tax credit certificates; and if he will provide a breakdown of the numbers in each staff category that were in receipt of these FRE in 2024. [10076/25]

52. Deputy Michael Healy-Rae asked the Minister for Finance if VAT obligations for drivers of a company (details supplied) should commence from August 2024; and if he will make a statement on the matter. [10107/25]

53. Deputy Michael Healy-Rae asked the Minister for Finance if the VAT obligations of a company (details supplied) have been paid to the Revenue Commissioners from 2015; if not how the company was able to renew its dispatch licence in Ireland given it is a requirement to be tax compliant on every renewal; and if he will make a statement on the matter. [10108/25]

54. Deputy Cormac Devlin asked the Minister for Finance to detail any EU legislation required to be transposed into Irish law and awaiting referral to an Oireachtas committee from his Department; and if he will make a statement on the matter. [10221/25]

289. Deputy Holly Cairns asked the Minister for Finance if he is aware of indemnity insurance requirements excluding people in bankruptcy from practicing as therapists; and if this exclusion is continued after they are discharged from their bankruptcy. [9318/25]

290. Deputy Peter 'Chap' Cleere asked the Minister for Finance if he plans to introduce a new regional audiovisual tax credit to replace the regional uplift; and if he will make a statement on the matter. [9718/25]

291. Deputy Peter 'Chap' Cleere asked the Minister for Finance if he has given consideration to extending the new 8% uplift under the section 481 film tax credit to TV series as many Irish animation studios produce top quality TV work and this extension would benefit the industry across the board. [9722/25]

292. Deputy Pádraig O'Sullivan asked the Minister for Finance if consideration will be given to applying a 0% VAT rate to gluten-free food products to bring into line with other medicinal products; and if he will make a statement on the matter. [8979/25]

293. Deputy Barry Ward asked the Minister for Finance the position regarding his Department-led review of the fund and investment industry in Ireland; if there is a timeline for the implementation of the report’s recommendations; and if he will make a statement on the matter. [9003/25]

294. Deputy Colm Burke asked the Minister for Finance if consideration will be given to removing the extra USC charge of 3% that applies to any self-employed income over €100,000; and if he will make a statement on the matter. [9027/25]

295. Deputy Pearse Doherty asked the Minister for Finance to provide information on the proposed local property tax Bill contained within the legislative Programme for Government; and if he will make a statement on the matter. [9064/25]

296. Deputy Rose Conway-Walsh asked the Minister for Finance the total volume of warehouse taxes currently due; if he will include a sectoral breakdown; the timelines within which businesses are required to make these payments; and if he will make a statement on the matter. [9135/25]

297. Deputy Mattie McGrath asked the Minister for Finance the reason the reduction in interest rates from the European Central Bank have not been passed on to mortgage holders; and if he will make a statement on the matter. [9204/25]

298. Deputy Cormac Devlin asked the Minister for Finance the spend by the Financial Services and Pensions Ombudsman on consultants and external contractors for IT and legal services for the years 2022, 2023 and 2024; the progress made with the development of a new IT support management system; the projected cost of the support management system being fully completed and operational, in tabular for…

299. Deputy Cormac Devlin asked the Minister for Finance the number of new licenses issued to companies offering equity release requests and lifetime loans in the Irish market over the past five years; the number of drawdowns and the total value for the years 2020 to 2024, in tabular form; and if he will make a statement on the matter. [9206/25]

300. Deputy Cormac Devlin asked the Minister for Finance the regulatory and financial oversight and safeguards in place for companies offering "lifetime loans" and "equity release" to older persons to re-mortgage their homes; and if he will make a statement on the matter. [9207/25]

301. Deputy Darren O'Rourke asked the Minister for Finance when the residential zoned land tax maps will be finalised; when the tax will be levied; the rate at which it will be levied; and if he will make a statement on the matter. [9250/25]

302. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question Nos. 66 and 67 of 19 February 2025, the reason for the substantial increase in average duration of tax avoidance cases in 2023; and if he will make a statement on the matter. [9266/25]

303. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question Nos. 66 and 67 of 19 February 2025, the number of tax avoidance cases that reach four years in duration since 2018; and if he will make a statement on the matter. [9267/25]