Parliamentary questions

59. Deputy Seán Ó Fearghaíl asked the Minister for Finance if he will address the concerns raised in correspondence (details supplied) concerning inheritance tax; and if he will make a statement on the matter. [3674/25]

60. Deputy Pearse Doherty asked the Minister for Finance regarding the transfer of occupational pensions to other EU jurisdictions under the IORP II Directive (Institutions for Occupational Retirement Provision Directive), to provide the number of transfer requests and accompanying declarations signed by the individual concerned that have been submitted each year since 2012 to 2024 and to date in …

61. Deputy Pearse Doherty asked the Minister for Finance to provide the list of all bona fide reasons for transferring a pension that Revenue will accept; to confirm that transferring a pension for the purpose of avoiding tax is illegal; to confirm that moving a pension funds overseas to circumvent the requirements of Irish tax legislation would not be approved by Revenue and that this would resul…

62. Deputy Pearse Doherty asked the Minister for Finance the number of approved transfers to pension schemes overseas approved by Revenue each year since 2014, in tabular form; a breakdown by destination country, the average transfer value; the number of transfers that were not approved and the average claw back; and the share of transfers, both approved and not approved, that are for public secto…

63. Deputy Richard Boyd Barrett asked the Minister for Finance to provide a detailed breakdown of all funding allocated for the year ahead or spent in the past fiscal year by his Department on artificial intelligence systems or artificial intelligence research; what programs or Department operations, if any, are conducted using artificial intelligence tools; and if he will make a statement on the …

64. Deputy Brian Brennan asked the Minister for Finance if, following the changes to benefit in kind in January 2025, consideration can be given to reviewing cases (details supplied); and if he will make a statement on the matter. [3771/25]

65. Deputy Pearse Doherty asked the Minister for Finance the details of each time his Department, or public bodies under the aegis of his Department, enlisted the services of consultants in 2023 and 2024; the purpose, value, and duration of each contract in relation to public bodies under the aegis of his Department, including where consulting contracts are classified under ‘business-as-usual outs…

66. Deputy Darren O'Rourke asked the Minister for Finance when the report ‘Funds Sector 2030: A Framework for Open, Resilient & Developing Markets’ will be published; and if he will make a statement on the matter. [3806/25]

67. Deputy Ged Nash asked the Minister for Finance the reasons his Department has changed its policy on blended work for staff of his Department; the rationale for the change; what it will mean for staff; and if he will make a statement on the matter. [3840/25]

68. Deputy Sinéad Gibney asked the Minister for Finance whether Irish sovereign wealth and investment funds have investments in illegally occupied territories in Palestine and the Golan Heights; and if he will make a statement on the matter. [3900/25]

69. Deputy Sinéad Gibney asked the Minister for Finance whether Irish sovereign wealth and investment funds have investments in Israel; and if he will make a statement on the matter. [3901/25]

247. Deputy Noel McCarthy asked the Minister for Finance to outline the measures his Department is taking to tackle the importation and sale of illegal tobacco products in the State; the number of fines issued by the courts for offences related to tobacco smuggling and its illicit sale in 2023 and 2024 respectively; the number of fines that were paid and remain unpaid from the same period; and if …

248. Deputy Barry Heneghan asked the Minister for Finance the measures that will be introduced to reduce taxation on rental income to encourage more landlords to remain in the market; and if he will make a statement on the matter. [3579/25]

249. Deputy Seán Crowe asked the Minister for Finance whether there is a backlog of pension declarations with the Revenue Commissioners owing to difficulties in accepting pension files from private companies; if so, the number of individuals affected; and if he will make a statement on the matter. [2241/25]

250. Deputy Sorca Clarke asked the Minister for Finance if he has considered reducing the VAT for beauty services along with hairdressers; and if he will make a statement on the matter. [2254/25]

251. Deputy Liam Quaide asked the Minister for Finance his plans to apply a reduced rate of VAT to bottled water; and if he will make a statement on the matter. [2255/25]

252. Deputy John Lahart asked the Minister for Finance if there is a particular reason as to why the child support payment is taxable for those in receipt of invalidity pension but not on other payments such as illness benefit; and if she will make a statement on the matter. [2279/25]

253. Deputy Claire Kerrane asked the Minister for Finance if plans to reduce the VAT rate for the hospitality sector will include a service (details supplied); and if he will make a statement on the matter. [2284/25]

254. Deputy Barry Heneghan asked the Minister for Finance if he will examine the lack of investing options for parents (details supplied); and if he will make a statement on the matter. [2294/25]

255. Deputy Michael Cahill asked the Minister for Finance to urgently address the tax-free allowance anomaly of €40,000 that exists for brothers, sisters, nephews and nieces to bring it in line with the €400,000 tax-free allowance that a son or daughter can inherit given this discriminates against single people and couples who either do not have children or cannot have children (details supplied);…

256. Deputy Niall Collins asked the Minister for Finance his plans, if any, to provide affordable house insurance for thatched cottage owners (details supplied); and if he will make a statement on the matter. [2299/25]

257. Deputy Pat Buckley asked the Minister for Finance if he will arrange for Revenue to issue a VAT refund to individuals who are living with a 'boil water notice' (details supplied), using bottled water that they are forced to purchase; and if he will make a statement on the matter. [2396/25]

258. Deputy Rory Hearne asked the Minister for Finance if he plans to set a maximum interest rate which credit servicing firms can charge mortgage holders; if such a maximum interest rate would be aligned with the European Central Bank interest rate; and if he will make a statement on the matter. [2477/25]

259. Deputy Michael Cahill asked the Minister for Finance to urgently address the current situation whereby apprentices and recently qualified tradespeople are finding it almost impossible to get van insurance (details supplied); and if he will make a statement on the matter. [2484/25]

260. Deputy Peter 'Chap' Cleere asked the Minister for Finance his plans to increase the current thresholds for inheritance tax; and if he will index link same to keep in line with inflation. [2535/25]