Parliamentary questions

533. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance his views on extending the scope of Ireland’s Research and Development Tax Credit to cover subcontracting costs outside Ireland and the European Union; and if he will make a statement on the matter. [41748/26]

534. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance to outline his Department’s planned priorities for Ireland’s upcoming Presidency of the Council of the European Union; and if he will make a statement on the matter. [41749/26]

535. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance whether his Department has undertaken scenario modelling or fiscal risk assessments regarding the potential long-term impact of artificial intelligence and automation on corporation tax revenues, particularly in light of the State's reliance on multinational corporation tax receipts; whether assessments have been made regarding…

536. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance whether Government has undertaken any cross-departmental assessment regarding the potential long-term economic and labour market impacts of artificial intelligence and automation, including possible effects on employment levels, taxation receipts and economic stability; whether sectors particularly exposed to technological disr…

537. Deputy Paul Lawless asked the Tánaiste and Minister for Finance the amount of VAT collected on electricity in each of the past ten years and to date in 2026, in tabular form. [42024/26]

538. Deputy Paul Lawless asked the Tánaiste and Minister for Finance the amount of VAT collected on fuel in each of the past ten years and to date in 2026, by fuel type, in tabular form. [42025/26]

539. Deputy Robert O'Donoghue asked the Tánaiste and Minister for Finance the total amount of Residential Zoned Land Tax (RZLT) charged, collected, outstanding (including arrears and unpaid liabilities) in respect of lands identified within the functional area of Fingal County Council, for each of the years 2025 and 2026 to date; and if he will make a statement on the matter. [42112/26]

540. Deputy Robert O'Donoghue asked the Tánaiste and Minister for Finance the total amount of Residential Zoned Land Tax (RZLT) charged, collected, outstanding in respect of lands located within the Lusk settlement boundary / Local Area Plan area in Fingal, for each of the years 2025 and 2026 to date; and to provide the number of liable sites/returns in the area for each year. [42113/26]

541. Deputy Albert Dolan asked the Tánaiste and Minister for Finance the total amount spent by his Department on public procurement in 2025; to provide a breakdown, where available, by goods, services, works procurement expenditure, by expenditure procured directly by his Department and expenditure procured through central purchasing arrangements or frameworks; and if he will make a statement on t…

542. Deputy Albert Dolan asked the Tánaiste and Minister for Finance whether his Department is fully compliant with the requirements of the Freedom of Information Model Publication Scheme Guidance, issued under section 8 of the Freedom of Information Act 2014, specifically the requirements under section D and section E (details supplied); to publish quarterly the contracts awarded above €25,000 (e…

543. Deputy Roderic O'Gorman asked the Tánaiste and Minister for Finance the status of plans to undertake a public consultation on the development of the National and Regional Partnership Plans; the expected timeline for commencement of the consultation; the manner in which the consultation process will address regional development, environmental objectives and support for the agricultural sector;…

544. Deputy Peadar Tóibín asked the Tánaiste and Minister for Finance the number of bicycle shelters installed across the State by his Department on behalf of Government Departments, local authorities, and State agencies in each of the past five years; the total expenditure incurred in each year; the average cost per unit; and if he will provide a breakdown by Department, local authority and agenc…

545. Deputy Peadar Tóibín asked the Tánaiste and Minister for Finance the total amount spent on IT systems and related projects by his Department and agencies under its remit in each of the past five years; to provide a detailed breakdown of all such projects, including original budget, final cost, and delivery timelines; the number and value of projects that exceeded their original budget or tim…

546. Deputy Eoin Hayes asked the Tánaiste and Minister for Finance if he plans to review the changes to tax treatment as a result of Brexit of Irish employees involved in share programmes with UK employers, in particular in the instance of unrealised gains on stocks (details supplied); and if he will make a statement on the matter. [42352/26]

547. Deputy Peter 'Chap' Cleere asked the Tánaiste and Minister for Finance if credit unions are required to submit a return to the Revenue Commissioners in relation to the Foreign Account Tax Compliance Act (FATCA) by the 30 June deadline; and if he will make a statement on the matter. [42406/26]

548. Deputy John Lahart asked the Tánaiste and Minister for Finance if he will explain the rationale for the current taxation treatment of carer’s allowance as taxable income, in contrast to other social welfare payments such as jobseeker’s allowance and disability allowance which are not subject to income tax; if he will consider introducing an exemption or revised tax treatment for full-time fam…

549. Deputy John Lahart asked the Tánaiste and Minister for Finance the extent to which carer’s allowance impacts tax credits, rate bands and overall PAYE liability in jointly assessed households; whether the Department has undertaken any assessment of the effective net benefit of carer’s allowance for working families; and if he will outline any proposals under consideration to reform the taxatio…

550. Deputy Cathy Bennett asked the Tánaiste and Minister for Finance the staff turnover rate in his Department in the years 2019 to date; and if he will make a statement on the matter. [42424/26]

551. Deputy Michael Cahill asked the Tánaiste and Minister for Finance to exempt family homes from inheritance tax; and if he will make a statement on the matter. [42528/26]

552. Deputy Louis O'Hara asked the Tánaiste and Minister for Finance whether the recently published Motor Insurance Transparency Code will apply to insurance brokers; whether they will be obligated to uphold the same level of standards as if a customer were to engage with a motor insurance company directly; and if he will make a statement on the matter. [42548/26]

553. Deputy Emer Currie asked the Tánaiste and Minister for Finance the amount that would be raised from restoring the USC to its original bands and rates (details supplied). [42560/26]

554. Deputy Emer Currie asked the Tánaiste and Minister for Finance to provide the most up to date estimate for the Budget surplus for 2026; the most up to date estimate for Corporate Tax receipts for 2026; whether this figure for the surplus includes or excludes funds transferred to the Future Ireland Funds; the action been taken with the surplus (details supplied); and if he will make a statemen…

555. Deputy Ged Nash asked the Tánaiste and Minister for Finance when he expects the review of the terms of the disabled drivers and disabled passengers' tax relief scheme to be completed; if that review is likely to broaden access to the scheme beyond the rigid criteria that is currently in operation (details supplied); and if he will make a statement on the matter. [42666/26]

556. Deputy Ged Nash asked the Tánaiste and Minister for Finance if a paper-based review can be facilitated of an independent appeal on a decision to deny a primary medical certificate to allow access to the disabled drivers and passengers tax relief scheme (details supplied); and if he will make a statement on the matter. [42667/26]

557. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance whether his Department has engaged at EU level regarding the VAT treatment of sunscreen products; whether consideration has been given to seeking amendments at EU level to permit reduced or zero VAT rates for sunscreen products as preventative health items; and if he will make a statement on the matter. [42669/26]