Questions

213. Deputy Robert O'Donoghue asked the Tánaiste and Minister for Finance the rationale for limiting the forthcoming 9% VAT rate reduction, due to take effect in July 2026, to hairdressers and barbers, excluding the wider beauty sector; whether any consideration was given to extending the 9% VAT rate to beauty service providers; if so, the outcome of that consideration; and if he will make a statement on the matter. …

214. Deputy Robert O'Donoghue asked the Tánaiste and Minister for Finance the basis on which distinctions were made between hairdressing/barbering services and other personal care services within the beauty sector for the purposes of VAT policy; if he is aware of the financial pressures currently facing businesses in the beauty sector; whether these were taken into account in the decision to exclude them from the red…

215. Deputy Robert O'Donoghue asked the Tánaiste and Minister for Finance if any engagement has taken place with representative bodies from the beauty industry regarding VAT rates; if so, the nature of such consultations; and if he will make a statement on the matter. [32019/26]

216. Deputy Paul Nicholas Gogarty asked the Tánaiste and Minister for Finance the full cost to the Exchequer of the disabled drivers scheme in 2025, to include all tax exemptions under the scheme and the fuel grant element; whether regular Tax Expenditure Evaluation Reports have been carried out on the scheme as required under his Department's Tax Expenditure Evaluation Guidelines 2014 and 2024; and if he will make a…

217. Deputy Darren O'Rourke asked the Tánaiste and Minister for Finance the reason the bike-to-work scheme is not available to those who are retired, on a pension and continue to pay tax; if he plans to change this position; and if he will make a statement on the matter. [32059/26]

218. Deputy Sean Fleming asked the Tánaiste and Minister for Finance to respond correspondence (details supplied); and if he will make a statement on the matter. [32194/26]

219. Deputy Carol Nolan asked the Tánaiste and Minister for Finance to list each occasion that he and his predecessor travelled outside of the State from 23 January 2025 to date in 2026; to specify on which occasions the Government jet was used; and on which occasions a commercial airline was used; and if he will make a statement on the matter. [32219/26]

220. Deputy Cathal Crowe asked the Tánaiste and Minister for Finance the Government's position on the proposed Multiannual Financial Framework (MFF) 2028-2034, specifically regarding the inclusion of dedicated health-related funding windows and earmarked resources for EU-wide cancer prevention and research initiatives; and if he will make a statement on the matter. [32240/26]

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 on the matter. [322…

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; the latest anticipate…

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; and if he will make…

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. [32854/26]

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]