Parliamentary questions

415. Deputy Paul Lawless asked the Tánaiste and Minister for Finance the total anticipated costs associated with his foreign travel for St Patrick's Day; the delegation size; and if a breakdown can be provided on these costs including on accommodation and flights. [18891/26]

416. Deputy Michael Healy-Rae asked the Tánaiste and Minister for Finance if the current VAT rate for printed and digital maps will be removed; and if he will make a statement on the matter. [18912/26]

417. Deputy Cian O'Callaghan asked the Tánaiste and Minister for Finance to provide a breakdown of the number of mortgage holders paying an interest rate over 6%; the number paying an interest rate over 7%; the number paying an interest rate over 8% divided into traditional bank lenders and non-bank lenders, in tabular form; and if he will make a statement on the matter. [18941/26]

418. Deputy Pa Daly asked the Tánaiste and Minister for Finance the rationale for the current VAT treatment of printed maps at 13.5% and digital maps at 23%, while books, newspapers and magazines are zero rated; and if he will make a statement on the matter. [18991/26]

419. Deputy Pa Daly asked the Tánaiste and Minister for Finance if he will review the current VAT treatment of printed maps at 13.5% and digital maps at 23%, with a view to applying a zero rate similar to that applied to books, newspapers and magazines; whether the impact of the current rates on small Irish publishers and sectors such as tourism and outdoor recreation has been assessed; and if he …

420. Deputy Pa Daly asked the Tánaiste and Minister for Finance whether EU VAT rules permit the application of a zero rate of VAT to printed and digital maps, similar to books, newspapers and magazines; if his Department has examined the possibility of applying such a rate in Ireland; and if he will make a statement on the matter. [18993/26]

421. Deputy Séamus McGrath asked the Tánaiste and Minister for Finance to consider introducing a tax relief for PAYE individuals who engage the services of an accountant for the purposes of their tax return and incur fees (details supplied). [19019/26]

422. Deputy Cian O'Callaghan asked the Tánaiste and Minister for Finance the amount of money raised through deemed disposal taxes in the years 2020 to 2025 inclusive, in tabular form; and if he will make a statement on the matter. [19093/26]

423. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance when he expects to publish the roadmap on investment taxation reforms referenced in Budget 2026; whether that roadmap will examine the operation of the deemed disposal regime applied to Exchange Traded Funds (ETFs); and if he will make a statement on the matter. [19160/26]

424. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance the current status of the proposed State-backed savings and investment scheme aimed at encouraging greater household participation in long-term investment; whether contribution limits and tax treatment have been determined; and the expected timeline for bringing forward proposals; and if he will make a statement on the matter. …

425. Deputy Emer Currie asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 487 of 17 February 2026, if a further review is underway by his Department and Revenue to provide more clarity on the costs of abolition of the deemed disposal rule. [19209/26]

426. Deputy Emer Currie asked the Tánaiste and Minister for Finance the cost of further reductions in the taxation rate that applies to Irish and equivalent offshore funds, and Irish and certain foreign life assurance products, for each 1% of a reduction. [19210/26]

427. Deputy Emer Currie asked the Tánaiste and Minister for Finance if his Department tracks the total amount of tax revenue collected annually from electricity supplied to businesses in each of the past five years; the projected yield for the current year; and if he will make a statement on the matter. [19211/26]

428. Deputy Emer Currie asked the Tánaiste and Minister for Finance the cost to the Exchequer of expanding the qualifying expenditures under the R&D credit in each of the years 2024 and 2025; the estimated cost for expansion of the R&D tax credit in 2026; and if he will make a statement on the matter. [19212/26]

429. Deputy Emer Currie asked the Tánaiste and Minister for Finance if the Government has examined the impact of VAT and other Exchequer-imposed charges on commercial electricity costs in the context of heightened energy price volatility since 2020; whether any temporary or permanent adjustments to such taxation measures are under consideration to support businesses in Budget 2027; and if he will …

430. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the cost to the Exchequer of reverting carbon tax on home heating oil back to the levels of each of the years 2019, 2020, 2021, 2022, 2023, 2024 and 2025 respectively from the 1 April 2026 on both a first and full year basis and inclusive and exclusive of VAT, in tabular form. [19217/26]

431. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the cost to the Exchequer of reverting carbon tax on back to the levels of each of the years 2019, 2020, 2021, 2022, 2023, 2024 and 2025 respectively from the 1 April 2026 on both a first and full year basis and inclusive and exclusive of VAT, in tabular form. [19218/26]

432. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the cost to the Exchequer of reverting carbon tax on home heating oil back to the levels each of the years 2019, 2020, 2021, 2022, 2023, 2024 and 2025 respectively from the 1 April to the 30 June 2026 on both a first and full year basis and inclusive and exclusive of VAT, in tabular form. [19219/26]

433. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the cost to the Exchequer of reverting carbon tax back to each the levels of the years 2019, 2020, 2021, 2022, 2023, 2024 and 2025 respectively from the 1 April to the 30 June 2026 on both a first and full year basis and inclusive and exclusive of VAT, in tabular form. [19220/26]

434. Deputy Martin Kenny asked the Tánaiste and Minister for Finance the way in which the flat rate of tax for farmers is decided on an annual basis; and if he will make a statement on the matter. [19229/26]

435. Deputy Rory Hearne asked the Tánaiste and Minister for Finance to clarify if local authorities are obliged to pay the residential zoned land tax; and if he will make a statement on the matter. [19276/26]

436. Deputy Rory Hearne asked the Tánaiste and Minister for Finance to clarify how much residential zoned land tax has been paid by local authorities in 2024 and 2025 respectively, by local authority and in tabular form; and if he will make a statement on the matter. [19277/26]

437. Deputy Pa Daly asked the Tánaiste and Minister for Finance the revenue earned from VAT on large energy users in each of the years 2015 to date in 2026, in tabular form. [19391/26]

438. Deputy Pa Daly asked the Tánaiste and Minister for Finance to provide a breakdown of the revenue earned from VAT on electricity and gas from large energy users broken down by gas and electricity separately in each of the years 2015 to date in 2026, in tabular form. [19393/26]

439. Deputy Cian O'Callaghan asked the Tánaiste and Minister for Finance the rationale for bringing in the deemed disposal rule as an anti avoidance measure in the Finance Act 2006; if there was any evidence of significant levels of tax avoidance regarding Irish funds, investments in life policies and investments in offshore funds prior to 2006; if there has been research carried out by his Depart…