Questions

405. Deputy Cathal Crowe asked the Tánaiste and Minister for Finance if a company (details supplied) are in receipt of monies from the Ireland Strategic Investment Fund (ISIF); if the company is allowed to use said monies to fund expenses (including legal representation, engineering reports and expert consultant opinions) they are incurring as part of their quest to obtain planning permission from An Coimisiún Pleaná…

410. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of applications received and approved under (a) Transfer of Business relief and (b) Returned Goods Relief in respect of construction tools brought into the State by returning Irish citizens in each of the past five years; the number refused in each case; and the principal grounds for refusal. [10001/26]

411. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if he will outline the position in respect of Irish citizens returning to live and work in the State as employees in the construction sector who bring personally owned tools with them from non-EU countries; and if he accepts that such individuals are excluded from Transfer of Business relief under current rules. [10002/26]

412. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether his Department has undertaken any assessment of the impact of Customs Duty and VAT charges on construction tools on the return of skilled Irish tradespeople from outside the EU, in light of acknowledged labour shortages in the construction sector; and if he will make a statement on the matter. [10003/26]

413. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the average processing time for applications under Transfer of Business relief involving tools of the trade; the documentation most commonly outstanding or queried by Revenue; and whether any guidance has been issued to streamline applications for returning Irish citizens. [10004/26]

414. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if consideration has been given to extending relief from Customs Duty and VAT on tools of the trade to returning Irish citizens employed in the construction sector who do not meet the sole-trader criteria for Transfer of Business relief; and if not, the reason for this position. [10005/26]

415. Deputy Peter 'Chap' Cleere asked the Tánaiste and Minister for Finance the amounts of payment fraud in Ireland in 2022, 2023 and 2024, broken down by payment instrument; and if he will make a statement on the matter. [10034/26]

418. Deputy Michael Healy-Rae asked the Tánaiste and Minister for Finance the point at which it becomes a matter for the Houses of the Oireachtas when a statutory tribunal confirms an accountability gap that only the executive has the power to fix (details supplied);; and if he will make a statement on the matter. [10038/26]

423. Deputy William Aird asked the Tánaiste and Minister for Finance if he will consider broadening the scope of professions included in the guidelines for flat-rate expenses for self-supplied uniforms; and if he will make a statement on the matter. [10109/26]

427. Deputy Richard Boyd Barrett asked the Tánaiste and Minister for Finance to provide details of all active interdepartmental, interagency, and department-agency working groups organised under his remit. [10154/26]

429. Deputy Peadar Tóibín asked the Tánaiste and Minister for Finance the average value of businesses that have been inherited in each of the past ten years. [10195/26]

430. Deputy Peadar Tóibín asked the Tánaiste and Minister for Finance the average value of farms that have been inherited in each of the past ten years. [10196/26]

215. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether, under Irish law, a financial institution may satisfy its anti-money laundering and know your customer obligations by relying on the name of an intermediary, including an accountant or professional adviser, rather than identifying and verifying the ultimate beneficial owner of funds; the statutory or regulatory basis for any such practice; an…

375. Deputy Emer Currie asked the Tánaiste and Minister for Finance further to Parliamentary Question Nos. 466 and 472 of 4 November 2025, if further updates are available following the referral of this issue by the Revenue Commissioners to the Technical Committee on Motor Vehicles, TCMV, interdepartmental working group, regarding false registration plates; and if he will make a statement on the matter. [5500/26]

393. Deputy Paul Nicholas Gogarty asked the Tánaiste and Minister for Finance if he will clarify his Department's policy on responding to voluntary disclosure requests; and if he will make a statement on the matter. [6452/26]

325. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance to provide details contained in table 11 of returns (details supplied) excluding all aircraft leasing companies; and if he will make a statement on the matter. [5253/26]

326. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance to provide additional information in relation to the growing negative VAT yield of special purpose vehicles contained in table 11 (details supplied); and if he will make a statement on the matter. [5254/26]

333. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the total number of people that have had their non-domicile status reviewed and ultimately revoked each year since 2016, in tabular form; and if he will make a statement on the matter. [5345/26]

397. Deputy Malcolm Byrne asked the Tánaiste and Minister for Finance the impact of the Women in Finance Charter; if it has applicability in other sectors; and if he will make a statement on the matter. [3686/26]

243. Deputy John Connolly asked the Tánaiste and Minister for Finance the number of persons who availed of the rent tax credit for a child renting accommodation while studying in qualifying third-level education in 2023, 2024 and 2025, in tabular form; and if he will make a statement on the matter. [69846/25]

248. Deputy Richard Boyd Barrett asked the Tánaiste and Minister for Finance if he will provide all available information on the distribution of residential property held by the Revenue Commissioners for the purposes of local property tax (details supplied); his views on the matter of wealth and property distribution, particularly after recent reports on the dramatic growth in household wealth, in tabular form; and i…

167. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the current reporting framework for monitoring non-resident and foreign-controlled company acquisitions of residential and commercial property; the data gaps his Department has identified in the tracking of overseas investment flows into the Irish property market; and whether reforms are under consideration to improve transparency, including mandator…

176. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 368 of 18 November 2025, to provide a further breakdown of the number of properties and multiproperty owners owning over 100 properties, by 100 to 199, 200 to 299, 300 to 399, 400 to 499, 500 to 599, 600 to 699, 700 to 799, 800 to 899, 900 to 999, and 1000 or more, excluding AHBs and local authorities, in tabu…

148. Deputy Michael Cahill asked the Tánaiste and Minister for Finance to examine issues with determining employment status (details supplied) and the implications on small builders; and if he will make a statement on the matter. [66530/25]

257. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if his Department has examined the governance and lending practices of Finance Ireland, given reports in March 2024 that the institution advanced a loan of approximately €10 million to a company associated with a developer who benefited financially from a separate decision of An Bord Pleanála (details supplied); and if he will make a statement on the…