Parliamentary questions

357. Deputy Catherine Callaghan asked the Tánaiste and Minister for Finance the budget allocation for companies to avail of tax credits under research and development for each of the years 2021 to 2025; the amount paid from that budget at the end of each calendar year; and if he will make a statement on the matter. [13989/26]

358. Deputy Roderic O'Gorman asked the Tánaiste and Minister for Finance if he will provide details on whether the NTMA holds any investments in security/weapons manufacturers companies (details supplied), highlighting the current amounts held and when purchases were made; and if he will make a statement on the matter. [13995/26]

359. Deputy Malcolm Byrne asked the Tánaiste and Minister for Finance the total number of buildings leased by his/her Department, or bodies or agencies under its aegis, during 2025; the total cumulative sum paid under these leases; and if he will make a statement on the matter. [14019/26]

360. Deputy Ged Nash asked the Tánaiste and Minister for Finance the estimated annual shortfall to the Exchequer, if principal private residences of the deceased were made exempt from the payment by beneficiaries of an estate from capital acquisitions tax; and if he will make a statement on the matter. [14044/26]

361. Deputy Ged Nash asked the Tánaiste and Minister for Finance the estimated annual shortfall to the Exchequer, if Class B beneficiaries had the same exemption thresholds applied to them as Class A beneficiaries; and if he will make a statement on the matter. [14045/26]

362. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance to provide an exhaustive list of flood related compensation, paid from his Department's vote allocations over the past ten years; and if he will make a statement on the matter. [14100/26]

363. Deputy Sean Fleming asked the Tánaiste and Minister for Finance if he will respond to correspondence (details supplied; and if he will make a statement on the matter. [14166/26]

364. Deputy Naoise Ó Cearúil asked the Tánaiste and Minister for Finance the number of firms that availed of the research and development tax credit in 2025, by firm size; and if he will make a statement on the matter. [14176/26]

365. Deputy Naoise Ó Cearúil asked the Tánaiste and Minister for Finance the measures being taken to increase SME participation in the research and development tax credit, in view of recent analysis of uptake patterns; and if he will make a statement on the matter. [14177/26]

366. Deputy Naoise Ó Cearúil asked the Tánaiste and Minister for Finance the regional distribution of research and development tax credit claims in 2025, including the number of claims from the Mid-East region; and if he will make a statement on the matter. [14178/26]

367. Deputy Marie Sherlock asked the Tánaiste and Minister for Finance the revenue raised by the sugar-sweetened drinks tax each year since its introduction to-date in 2026, by the yield, in each band; and if he will make a statement on the matter. [14310/26]

368. Deputy Danny Healy-Rae asked the Tánaiste and Minister for Finance the amount Ireland is contributing to the €90 billion EU loan to Ukraine; and if he will make a statement on the matter. [14347/26]

369. Deputy Danny Healy-Rae asked the Tánaiste and Minister for Finance the duration of the EU loan to Ukraine; when it will be paid back; and if he will make a statement on the matter. [14348/26]

370. Deputy Michael Collins asked the Tánaiste and Minister for Finance if he will assess the clear regional disparity created by the use of open-market valuations in determining eligibility for the help-to-buy scheme (details supplied). [14349/26]

371. Deputy Michael Collins asked the Tánaiste and Minister for Finance the rationale for using a theoretical sale price as the determining valuation for a self-build in areas such as the Mizen Peninsula (details supplied); and if alternative valuation methodologies have been considered. [14350/26]

372. Deputy Michael Collins asked the Tánaiste and Minister for Finance if he will consider adopting the same build-cost assessment model already used by lending institutions when evaluating self-build mortgages, in order that applicants in high-valuation areas such as Schull are assessed on actual construction costs rather than inflated market values for help-to-buy eligibility. [14351/26]

373. Deputy Eamon Scanlon asked the Tánaiste and Minister for Finance if he will consider increasing the 20% income tax threshold to €48,000 in recognition of the pressures facing middle-income earners; and if he will make a statement on the matter. [14355/26]

374. Deputy Marie Sherlock asked the Tánaiste and Minister for Finance to provide a list of all State agencies within his Department that allocate programme and project funding to section 39, section 56 and section 10 organisations; and if he will make a statement on the matter. [14390/26]

375. Deputy Marie Sherlock asked the Tánaiste and Minister for Finance the State agencies within his Department that have made provision for the pension auto-enrolment payment as part of their allocation to funded organisations; and if he will make a statement on the matter. [14408/26]

376. Deputy Michael Murphy asked the Tánaiste and Minister for Finance whether his Department is reviewing the taxation treatment of exchange-traded funds and investment funds, including the eight-year deemed disposal rule and the current exit tax rate; whether consideration is being given to abolishing or reforming deemed disposal, aligning the exit tax rate with the 33% capital gains tax (CGT) r…

377. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether any proposal to introduce continuous, real-time, or expanded withholding tax reporting obligations beyond existing statutory arrangements would require primary legislation approved by the Houses of the Oireachtas [14607/26]

378. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether it is Government policy that any expansion of withholding tax reporting obligations will proceed only by way of primary legislation; and whether draft legislative heads or policy proposals are under preparation relating to expanded or real-time withholding tax reporting requirements [14608/26]

379. Deputy Colm Burke asked the Tánaiste and Minister for Finance the annual increases in the retail price of the most popular price category MPPC for a 20-pack of cigarettes since 2014; the portion of the increase related to taxes; the portion of the increase due to price rises by the tobacco industry, in tabular form; and if he will make a statement on the matter. [14788/26]

380. Deputy Colm Burke asked the Tánaiste and Minister for Finance the number of persons successfully prosecuted for tobacco and or cigarette smuggling in 2024, 2025 and to date in 2026, in tabular form; and if he will make a statement on the matter. [14789/26]

381. Deputy Colm Burke asked the Tánaiste and Minister for Finance the number of summary and indictable convictions secured in 2024, 2025, and to date in 2026, for the evasion of tobacco excise duty and illegal selling of illicit tobacco, in addition to the total money collected in these years from associated fines; and if he will make a statement on the matter. [14790/26]