Parliamentary questions

257. Deputy Cormac Devlin asked the Minister for Finance if consideration will be given to reviewing the deemed disposal tax on exchange traded funds; and if he will make a statement on the matter. [5825/25]

258. 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 12 years; and if he will make a statement on the matter. [5829/25]

259. Deputy Ivana Bacik asked the Minister for Finance the gender breakdown of his Department in respect of principal officers, assistant secretaries and secretaries general, respectively; and if he will make a statement on the matter. [5852/25]

260. Deputy Seán Fleming asked the Minister for Finance to outline the situation regarding rent tax credit whereby hotel staff pay the hotel in respect of a property rented by the hotel from another source that provides accommodation for their staff at a reduced rate; and whether the hotel employees in this situation obtain the rent tax credit notwithstanding the staff names are not on the lease. …

261. Deputy Cormac Devlin asked the Minister for Finance if the investigation services division of the Financial Services and Pensions Ombudsman has increased in terms of its resources; if so, the current number of complaints currently within that division; if the number of complaints increased during 2024; the current average timeframe for a complaint, once referred to the formal investigation pr…

262. Deputy Seán Fleming asked the Minister for Finance the reason people in receipt of the State pension have to pay income tax on this in situations where they have a separate pension from their previous employment; and if he will make a statement on the matter. [5947/25]

263. Deputy Paul Donnelly asked the Minister for Finance the estimated full year cost to increase the number of dog detector teams within Revenue Commissioners to 50; and the last time this number was increased. [5958/25]

264. Deputy Niamh Smyth asked the Minister for Finance if he will review the qualifying criteria for the primary medical certificate, particularly in relation to stroke patients, who may have significant mobility limitations but do not meet the existing narrow criteria; if consideration will be given to amending the eligibility requirements to better reflect the challenges faced by individuals who…

265. Deputy Mairéad Farrell asked the Minister for Finance if he accepts the view of other central banks such as the Bank of England on a matter (details supplied) in relation to commercial banks and the process of money creation. [6066/25]

266. Deputy Naoise Ó Muirí asked the Minister for Finance the progress of the work programme developed to examine the recommendations of the Funds Sector 2030 review, in particular, the scope to further unlock retail investment; and if he will make a statement on the matter. [6093/25]

267. Deputy Shay Brennan asked the Minister for Finance his response to the issue of divestment by the Ireland strategic investment fund from all companies involved in illegal Israeli settlements (details supplied); and if he will make a statement on the matter. [6096/25]

268. Deputy Noel McCarthy asked the Minister for Finance the actions being taken by his Department to prevent the advertisement and sale of illicit tobacco products online; his Department’s engagement to date with social media companies to detect and prevent such activity; if measures such as the removal of social media profiles engaged in such activity are being considered; and if he will make a …

269. Deputy Noel McCarthy asked the Minister for Finance to provide an update on the work of the Joint Agency Task Force in tackling excise fraud; the key enforcement actions undertaken by the task force in the past 12 months; the number of investigations into organised crime groups involved in excise fraud initiated through the task force in each respective year from 2020 to 2024, inclusive; and …

270. Deputy Noel McCarthy asked the Minister for Finance if he has considered the Funds Sector 2030 report recommendations on the taxation of investment funds and life assurance policies; if so, if he is considering any suggested taxation changes in this regard; and if he will make a statement on the matter. [6144/25]

271. Deputy Holly Cairns asked the Minister for Finance to provide details of the empty buildings, by county, in his Department’s portfolio; the value of the property; the length of time they have lain empty; and the physical status of each building, in tabular form. [6230/25]

272. Deputy Holly Cairns asked the Minister for Finance to provide details of undeveloped sites, by county, in his Department’s portfolio; the value of the property; the length of time they have lain undeveloped; and the reason for the lack of development, in tabular form. [6248/25]

273. Deputy Ruth Coppinger asked the Minister for Finance if he has examined the viability of having the same VAT rate for hairdressing and beauty services; and if he will make a statement on the matter. [6298/25]

274. Deputy Pádraig Rice asked the Minister for Finance the status of the Programme for Government commitment to legislate for the “Right To Be Forgotten”, which would require insurers to disregard a cancer diagnosis where treatment ended more than seven years prior to application; the timeline he is working towards in legislating; if this piece of legislation will be included on the Spring legisl…

275. Deputy Aidan Farrelly asked the Minister for Finance if his Department has taken advice in respect of the use of artificial intelligence, AI, within his Department in 2024 and to date in 2025; if any section of his Department currently makes use of artificial intelligence; if he will outline the purposes it is utilised for and costs associated with same; if he has consulted with any consultan…

1. Deputy Pearse Doherty asked the Minister for Finance the steps he will take to deliver on transparency and affordability in the insurance sector in the context of insurance premiums either remaining too high or increasing, and the pressure this places on households, community organisations and small businesses; and if he will make a statement on the matter. [5417/25]

2. Deputy Catherine Connolly asked the Minister for Finance the analysis undertaken to establish the impact that proposed US tariffs on the EU would have on Ireland; and if he will make a statement on the matter. [4897/25]

3. Deputy Pearse Doherty asked the Minister for Finance if he will deliver on election campaign promises to reduce the VAT rate for the hospitality sector in advance of the budget in October 2026, in recognition of the difficulties faced by many small businesses in the hospitality sector; and if he will make a statement on the matter. [5418/25]

4. Deputy Peadar Tóibín asked the Minister for Finance if he will outline Exchequer returns and tax receipts for January 2025; and the reason they have increased since this time last year. [5104/25]

5. Deputy Pearse Doherty asked the Minister for Finance to outline the implications for Ireland of the recent decision by the new US Administration to withdraw from the OECD Global Tax Deal, making specific reference to both pillars of the agreement; and if he will make a statement on the matter. [5419/25]

6. Deputy Naoise Ó Cearúil asked the Minister for Finance the number of rent tax credit claims that have been made in County Kildare for 2024; if the increase in the value of the credit for 2025 is leading to any increased uptake; and if he will make a statement on the matter. [5013/25]