Parliamentary questions

558. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance whether his Department has undertaken any assessment of the implications of the current VAT treatment of sunscreen products in the context of public health policy and skin cancer prevention; and if he will make a statement on the matter. [42670/26]

559. Deputy Emer Currie asked the Tánaiste and Minister for Finance whether the approximately €1.1 billion in expected State receipts arising under the relevant EU banking and State-aid arrangements is expected to be fully drawn down during 2026; the projected timing of those receipts; and whether the anticipated scale of those receipts provides a basis for abolishing or amending the outbound paym…

560. Deputy Emer Currie asked the Tánaiste and Minister for Finance for an update on the status of efforts to more accurately quantify the cost of abolition of the deemed disposal rule. [42726/26]

561. Deputy Jennifer Whitmore asked the Tánaiste and Minister for Finance the estimated additional VAT exclusive yield from a €7.50 increase in the carbon charge in 2026 and 2027; and if he will make a statement on the matter. [42822/26]

562. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the total annual revenue collected as a direct result of the deemed disposal rule; and if he will make a statement on the matter. [42876/26]

563. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated revenue that would be raised by applying a minimum effective tax rate of 36% for those on incomes above €150,000 increasing by 1% point for each additional €10,000 in income up to 250,000 for individually assessed income and above €190,000 increasing by 1% point for each additional €10,000 in income earned up to €…

564. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 209 of 21 May 2026, to provide the effective corporation tax rate including non-trading income/tax. [42878/26]

565. Deputy John Connolly asked the Tánaiste and Minister for Finance if he will consider the introduction of an on-trade sustainability scheme, as proposed by the Vintners’ Federation of Ireland; to provide targeted tax relief or supports to publicans facing increased operating costs, particularly in light of rising electricity, wage and water costs and in recognition of the social and economic i…

566. Deputy Jennifer Whitmore asked the Tánaiste and Minister for Finance the rationale for applying different VAT rates to the hairdressing and beauty sectors, with hairdressing services subject to the reduced 9% rate while beauty services remain at 13.5%, despite both sectors facing similar rising operational costs; and if he will make a statement on the matter. [42980/26]

567. Deputy Brian Stanley asked the Tánaiste and Minister for Finance if he will review the current criteria for joint assessment for income tax purposes, with a view to allowing unmarried cohabiting couples to avail of each other's tax credits in circumstances similar to married couples and civil partners; and if he will make a statement on the matter. [43012/26]

568. Deputy Barry Ward asked the Tánaiste and Minister for Finance the position regarding the proposal to create a €1,000 savings account for newborns (details supplied), if this is under review within his Department; and if he will make a statement on the matter. [43037/26]

569. Deputy Barry Ward asked the Tánaiste and Minister for Finance if his attention has been drawn to the launch of a child investment account in Taiwan; if this will be reviewed by his Department to ascertain the potential benefits of the scheme; and if he will make a statement on the matter. [43039/26]

570. Deputy Barry Ward asked the Tánaiste and Minister for Finance his views on the launch of a child investment account in Taiwan; his views that this would be of benefit in an Irish context; and if he will make a statement on the matter. [43040/26]

571. Deputy Ciarán Ahern asked the Tánaiste and Minister for Finance if he will address an anomaly in the tax treatment of carer’s allowance whereby a jointly assessed couple sees a reduction in tax credits and bands when one is awarded carer’s allowance, which consequently reduces the actual financial benefit received; and if he will make a statement on the matter. [43056/26]

572. Deputy Aidan Farrelly asked the Tánaiste and Minister for Finance the last time the Social Insurance Fund's investment strategy was reviewed given the forecast set out in table A3 of the Annual Progress Report 2026 that the Social Insurance Fund's investment account balance will be over €50 billion by the end of 2030; if the strategy can be disclosed; and if he will make a statement on the ma…

573. Deputy Michael Cahill asked the Tánaiste and Minister for Finance to introduce a new on-trade sustainability scheme to support pubs facing significant cost-of-business pressures (details supplied); and if he will make a statement on the matter. [43122/26]

574. Deputy Louise O'Reilly asked the Tánaiste and Minister for Finance the first year and full year cost of increasing the current rate of tax-relief on food products for additional diet expenses for coeliacs and diabetics from 20% to 30%. [43124/26]

575. Deputy John McGuinness asked the Tánaiste and Minister for Finance the number of cases being processed by the Financial Services and Pensions Ombudsman in each of the past five years; the number of cases submitted to the office that are awaiting an outcome and that have been in the process for over four years; if he has received a request for extra staff for the office or for individuals with…

576. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether Revenue has undertaken any assessment of the estimated annual Exchequer loss arising from the illicit sale of vaping products, untaxed nicotine inhaling products, or non-compliant e-liquid products since the commencement of the E-Liquid Products Tax on 1 November 2025; and if he will make a statement on the matter. [43173/…

577. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether Revenue has considered commissioning, conducting, or participating in an independent survey or research project to estimate the scale of the illicit vaping market in the State, similar to the annual illicit tobacco consumption survey; and if he will make a statement on the matter. [43174/26]

578. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of audits, compliance interventions, investigations, inspections, risk assessments, or enforcement actions undertaken by Revenue in relation to the E-Liquid Products Tax since its introduction on 1 November 2025 by month, in tabular form; and if he will make a statement on the matter. [43175/26]

579. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of registered suppliers under the E-Liquid Products Tax that have been subject to Revenue compliance checks since the tax was introduced; the number of cases in which underpayments, non-compliance, or enforcement concerns were identified; and if he will make a statement on the matter. [43176/26]

580. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether Revenue maintains a formal information-sharing arrangement with the HSE National Environmental Health Service in relation to licensed retailers of tobacco products and nicotine inhaling products; and if he will make a statement on the matter. [43177/26]

581. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether Revenue has access to the register of retailers licensed under the Public Health (Tobacco Products and Nicotine Inhaling Products) Act 2023 for compliance, risk assessment, or taxation purposes; and if he will make a statement on the matter. [43178/26]

582. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of cases since 1 November 2025 in which Revenue identified the supply, sale, or distribution of e-liquid products by persons or entities not registered for the E-Liquid Products Tax; and if he will make a statement on the matter. [43179/26]