Parliamentary questions

221. Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance to clarify where liability lies for the tax owed under Karshan settlements; if workers who were reclassified as employees as a result of the Karshan ruling are compelled to reimburse their employers as a result of the tax paid by those employers for 2024 and 2025 as part of a Karshan settlement; and if he will make a statement…

222. Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance if his attention has been drawn to the effect of the Karshan judgement on freelance and self-employed workers; the information and guidance his Department has made available to freelance and self-employed workers to navigate the impact of the judgement on their work; and if he will make a statement on the matter. [32274/26]

223. Deputy Peadar Tóibín asked the Tánaiste and Minister for Finance the number of protected disclosures that have gone missing or have been compromised that have been submitted to his Department or State bodies that are responsible to his Department over the past ten years. [32287/26]

224. Deputy Peadar Tóibín asked the Tánaiste and Minister for Finance the number of staff that are currently inactively employed by his Department or any organisation with responsibility to his Department. [32307/26]

225. Deputy John Paul O'Shea asked the Tánaiste and Minister for Finance the impacts the EU proposal for regulation on the legal tender of banknotes and coins will have on businesses in Ireland; if businesses that specify that payment must be in a form other than cash will be in a position to continue that stance unaffected, based on the common law contractual principles of offer and acceptance; t…

226. Deputy John Lahart asked the Tánaiste and Minister for Finance if he has considered increasing the rate of tax relief on qualifying health expenses not covered by private health insurance in light of rising healthcare costs and cost-of living pressures; and if he will make a statement on the matter. [32787/26]

227. Deputy Colm Burke asked the Tánaiste and Minister for Finance Ireland's position on the application of excise duties to novel nicotine products at EU level, in the context of the anticipated revision of both the Tobacco Products Directive and the Tobacco Taxation Directive; whether Ireland supports a risk-proportionate approach to the taxation of such products relative to combustible tobacco;…

228. Deputy Sean Fleming asked the Tánaiste and Minister for Finance if a response will issue to matters raised in correspondence regarding the cost of home heating oil and kerosene which is used for approximately 700,000 Irish homes (details supplied); and if he will make a statement on the matter. [32849/26]

229. Deputy Paul Lawless asked the Tánaiste and Minister for Finance the current age-related tax supports available to individuals aged 65 and over, including the age tax credit and any remaining exemption mechanisms; and if he will make a statement on the matter. [32851/26]

230. Deputy Paul Lawless asked the Tánaiste and Minister for Finance when the age tax credit was last increased; its value at the time of introduction; whether it has been adjusted since 2011; and if he will make a statement on the matter. [32852/26]

231. Deputy Paul Lawless asked the Tánaiste and Minister for Finance the rationale for maintaining the age tax credit at its current level for over a decade despite sustained inflation and rising living costs; and if he will make a statement on the matter. [32853/26]

232. Deputy Paul Lawless asked the Tánaiste and Minister for Finance the year in which the former age exemption limits for taxpayers aged 65 and over were removed from the income tax system; the rationale for their removal at that time; whether any assessment was carried out on the impact of abolishing these exemption limits on older taxpayers; and if he will make a statement on the matter. [32854…

233. Deputy Paul Lawless asked the Tánaiste and Minister for Finance whether his Department has assessed the cumulative impact of inflation since 2011 on the disposable income of older taxpayers; and if he will make a statement on the matter. [32855/26]

234. Deputy Paul Lawless asked the Tánaiste and Minister for Finance the estimated fiscal cost of restoring the former age exemption limits to their pre-2011 levels, adjusted for inflation; and if he will make a statement on the matter. [32856/26]

235. Deputy Paul Lawless asked the Tánaiste and Minister for Finance whether he intends to review age-related tax supports in advance of Budget 2027; and if he will make a statement on the matter. [32857/26]

236. Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 195 of 4 March 2026, the amount of money that will be recouped in tax from the €1.4billion paid out to carers by the Department of Social Protection; and if he will make a statement on the matter. [32971/26]

237. Deputy Aidan Farrelly asked the Tánaiste and Minister for Finance the value of the unclaimed prize bonds registered on the unclaimed prizes database; if he will provide the top ten longest unclaimed prizes; whether interest accrues on unclaimed prizes; and the cost of maintaining and managing unclaimed prizes in the fund. [32975/26]

238. Deputy Darren O'Rourke asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 376 of 16 December 2025, if tariffs are to be introduced; the rate and the date (details supplied); if tariffs will be backdated; if imports will be affected; if there will be 'countervailing duties'; in addition for any further update he has on this matter; and if he will make a statement…

239. Deputy Keira Keogh asked the Tánaiste and Minister for Finance to consider extending the VAT reduction that is applied to the hospitality sector to include the beauty industry, given that beauty salons were classified under hospitality during the Covid-19 closures, and also taking into account that the 9% VAT rate applied to hairdressers will not be applicable to beauty salons who do not offe…

240. Deputy Emer Currie asked the Tánaiste and Minister for Finance the total amount invested in the Infrastructure, Climate and Nature Fund; the amount of this fund invested in US government bonds; and if he will make a statement on the matter. [33041/26]

241. Deputy Emer Currie asked the Tánaiste and Minister for Finance the total amount invested in the Future Ireland Fund; the amount of this fund invested in US government bonds; and if he will make a statement on the matter. [33042/26]

242. Deputy John Paul O'Shea asked the Tánaiste and Minister for Finance if the Irish Government will seek and/or support an exemption from the EU proposal for regulation on the legal tender of banknotes and coins in respect of enterprises where the use of cash could present law enforcement risks, risks to public safety and overall security risks, where the value of an asset taken into temporary p…

243. Deputy Erin McGreehan asked the Tánaiste and Minister for Finance if applications for the disabled drivers and disabled passengers scheme will still be accepted while the new grant-based vehicle adaptation scheme is being developed by the Department of Transport; and if so, whether the eligibility conditions for obtaining a primary medical cert will be broadened given its current strict limit…

244. Deputy Conor Sheehan asked the Tánaiste and Minister for Finance the position for a landlord who charges below market rent under the Capital Acquisitions Tax Consolidation Act 2003, if a tenant is deemed to have occupied property without paying market rent; if the difference between the rent paid and the market rent is deemed a taxable gift; and if he will make a statement on the matter. [332…

245. Deputy Conor Sheehan asked the Tánaiste and Minister for Finance if he plans to alter section 40 of the Capital Acquisitions Tax Consolidation Act 2003, to examine the fact that rent forbearance is treated as a gift in the period it occurs, potentially creating a tax liability for the tenant; and if he will make a statement on the matter. [33300/26]