Questions

743. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the process by which the vessel MV Matthew was disposed of; whether a competitive tender or open sales process was conducted; the number of expressions of interest and formal bids received; the criteria applied in selecting the successful purchaser; and if he will make a statement on the matter. [56426/26]

744. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the identity of the purchaser of the vessel MV Matthew and the jurisdiction in which that purchaser is registered; the destination port to which the vessel was towed; whether the disposal terms required scrappage or permitted the vessel to return to commercial service; and if he will make a statement on the matter. [56427/26]

745. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the Revenue Commissioners holds a protocol, framework or standing procedure governing the custody, maintenance and disposal of large commercial vessels seized in the course of criminal investigations; if no such framework exists, whether his Department intends to establish one arising from the experience of the MV Matthew; and if he will make…

746. Deputy Sorca Clarke asked the Tánaiste and Minister for Finance the estimated cost in 2027, if the number of dogs in the Revenue Customs dog teams increased to 43. [56489/26]

747. Deputy Martin Kenny asked the Tánaiste and Minister for Finance the estimated annual cost of reducing the livestock VAT rate to 4.5%; and if he has the powers to reduce it. [56506/26]

748. Deputy Cian O'Callaghan asked the Tánaiste and Minister for Finance if his Department has examined whether the receipt of taxable benefits-in-kind during periods of unpaid statutory maternity leave, particularly relating to employer-provided health insurance, prevents employees from availing of the look-back provision when calculating average earnings for the standard capital superannuation benefit; the Revenue …

749. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance to provide an exhaustive list of all double tax agreements and ‘limited scope agreements’ that investors in IREF to avail of a lower dividend withholding tax; and the specific maximum lower rate for each jurisdiction. [56602/26]

750. Deputy Seán Kyne asked the Tánaiste and Minister for Finance in regard to the deemed disposal rule on electronic funds transfer (EFTs) whether our EU partners have more favourable rules, whether he believes this rule is a disincentive to EFT investment and encourages investors into the housing market as an alternative investment, whether he will carry out a review of the deemed disposal rule; and if he will make…

751. Deputy Seán Kyne asked the Tánaiste and Minister for Finance in regard to the deemed disposal rule on electronic funds transfer, if he can provide the total revenue take from this tax in tabular form for the years 2021-2025 inclusive; and if he will make a statement on the matter. [56606/26]

752. Deputy Barry Ward asked the Tánaiste and Minister for Finance the position regarding his Department-led review of the fund and investment industry in Ireland; including a specific assessment of the deemed disposal rule; if there is a timeline for the implementation of the report’s recommendations; and if he will make a statement on the matter. [56607/26]

753. Deputy Barry Ward asked the Tánaiste and Minister for Finance the position regarding any review of the tax rate payable on the profits on financial investments; and if he will make a statement on the matter. [56608/26]

754. Deputy Barry Ward asked the Tánaiste and Minister for Finance his views on whether the existing level of capital gains tax acts as a disincentive to investment in the stock market; and if he will make a statement on the matter. [56609/26]

755. Deputy Aindrias Moynihan asked the Tánaiste and Minister for Finance the current level of Ireland public debt as a percentage of GNI*; the way in which this has changed over the past decade; the measures being taken to ensure the sustainability of the public finances and to manage or reduce the fiscal deficit; the projected public debt figures for each of the next three years; and if he will make a statement on …

756. Deputy Aindrias Moynihan asked the Tánaiste and Minister for Finance if his Department has conducted a risk assessment or scenario analysis of a potential significant decline in corporate tax receipts over the next five years; the contingency plans in place to safeguard public finances in the event of such a downturn; and if he will make a statement on the matter. [56617/26]

757. Deputy Aindrias Moynihan asked the Tánaiste and Minister for Finance the number of complaints received by the Financial Services and Pensions Ombudsman (details supplied) in each year since 2021, in tabular form; the number upheld, partially upheld and rejected; the value of awards made; and if he will make a statement on the matter. [56618/26]

758. Deputy Aindrias Moynihan asked the Tánaiste and Minister for Finance the extent to which the State was briefed on the progress of a review (details supplied); the dates on which such briefing occurred; to provide details of any such briefings; and if he will make a statement on the matter. [56619/26]

759. Deputy Aindrias Moynihan asked the Tánaiste and Minister for Finance the number of investors (details supplied) whose cases remain unresolved; the reason such cases remain outstanding; the number involved in litigation; the steps being taken to bring all cases to a conclusion; and if he will make a statement on the matter. [56620/26]

760. Deputy Aindrias Moynihan asked the Tánaiste and Minister for Finance to detail the oversight exercised in relation to an issue (details supplied) while it remained a significant shareholder and since; and if he will make a statement on the matter. [56621/26]

761. Deputy Aindrias Moynihan asked the Tánaiste and Minister for Finance whether his Department or the Central Bank has undertaken any assessment comparing a review programme (detail supplied) with other Irish banking redress schemes; the conclusions of such an assessment; to provide a copy of any review undertaken; and if he will make a statement on the matter. [56622/26]

762. Deputy Mark Wall asked the Tánaiste and Minister for Finance the estimated cost of extending the home carer tax credit to single carers in paid employment and the increase to the credit to €2,250; and if he will make a statement on the matter. [56702/26]

763. Deputy Mark Wall asked the Tánaiste and Minister for Finance the estimated cost of increasing the dependent relative tax credit to €1,000; and if he will make a statement on the matter. [56703/26]

764. Deputy Mark Wall asked the Tánaiste and Minister for Finance the actions his Department has taken in replacing the disabled drivers and disabled passengers scheme with a new one, as recommended by the Transport Working Group under the National Disability Strategy; and if he will make a statement on the matter. [56705/26]

765. Deputy Colm Burke asked the Tánaiste and Minister for Finance to confirm that a ‘Fresh Start’ principle that allows previously divorced, separated, or insolvent individuals to be treated as first-time buyers will be considered as a provision for the help-to-buy scheme, similar to other housing supports; and if he will make a statement on the matter. [56713/26]

766. Deputy William Aird asked the Tánaiste and Minister for Finance if he will consider increasing the income tax exemption threshold under the microgeneration support scheme from €400 to €600 per annum for households selling excess electricity back to the grid; and if he will make a statement on the matter. [56728/26]

767. Deputy William Aird asked the Tánaiste and Minister for Finance if he intends to increase the standard rate income tax band in Budget 2027 to ensure that middle-income workers are not brought into the higher rate of income tax solely as a result of wage inflation; and if he will make a statement on the matter. [56729/26]