Parliamentary questions

406. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance the reason a foot health practitioner qualification is not recognised by the Revenue Commissioners as a qualifying medical qualification for tax purposes; the criteria used by Revenue in determining which medical or health related qualifications are recognised; whether the role of foot health practitioners in providing preventa…

407. Deputy Peadar Tóibín asked the Tánaiste and Minister for Finance if there has been a change to the Revenue classification for VAT on children’s clothing (details supplied); when this change happened; and if, given the cost of living crisis for many families; his office would consider returning this decision to the previous ruling. [9793/26]

408. Deputy Joe Neville asked the Tánaiste and Minister for Finance the reason there is such a backlog in queries relating to the office of the Ombudsman; and if he will provide a timeline of when a person (details supplied) will receive a decision on their case; and if he will make a statement on the matter. [9914/26]

409. Deputy Paul Murphy asked the Tánaiste and Minister for Finance the steps he is taking to establish the reason the Central Bank of Ireland (CBI), in violation of international law and in direct breach of the recommendations of the Joint Oireachtas Committee Report on the Israeli Bonds Programme, transferred, on Israel's request, the Israel bonds prospectus to the Commission de Secteur du Finan…

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]

416. Deputy Peter 'Chap' Cleere asked the Tánaiste and Minister for Finance the average credit union housing loan issued to end December 2024 and to end December 2025; the total amount of outstanding housing loans issued by credit unions to end December 2024 and to end December 2025; and if he will make a statement on the matter. [10035/26]

417. Deputy Peter 'Chap' Cleere asked the Tánaiste and Minister for Finance the total amount of SEPA instant payments made in Ireland to December 2025; and the average payment value; and if he will make a statement on the matter. [10036/26]

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]

419. Deputy Naoise Ó Muirí asked the Tánaiste and Minister for Finance his views on the way in which Ireland can insulate itself from potential trade shocks that may arise from recent events in Venezuela. [1753/26]

420. Deputy William Aird asked the Tánaiste and Minister for Finance the outcome of his recent visit to California in respect of Ireland’s economic and financial relationship with the State; the discussions held on investment, job creation and engagement with multinational employers; whether any commitments or opportunities for further inward investment or expansion in Ireland arose; and if he wil…

421. Deputy William Aird asked the Tánaiste and Minister for Finance how fiscal policy will move beyond once-off supports to permanently reduce cost-of-living pressures for low and middle-income households; and if he will make a statement on the matter. [10107/26]

422. Deputy William Aird asked the Tánaiste and Minister for Finance if he will consider increasing the threshold for help-to-buy applicants from €500,000 in Budget 2026 in view of the increase in housing and construction costs; and if he will make a statement on the matter. [10108/26]

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]

424. Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance further to Parliamentary Question Nos. 397–403 of 27 January 2026, to clarify whether Section 851A of the Taxes Consolidation Act 1997 prevents the Revenue Commissioners from providing aggregated and anonymised statistical information (details supplied): and, if such information cannot be provided, to identify the specific sta…

425. Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance whether any estimate, internal model or fiscal impact analysis was prepared by the Revenue Commissioners or his Department regarding the cost to the Exchequer of limiting Karshan-related liabilities to the years 2024–2025, instead of applying the Supreme Court judgment retrospectively; if no such estimate was prepared, to expl…

426. Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance further to Parliamentary Question Nos. 399–404 of 27 January 2026, whether the Revenue Commissioners obtained any written legal advice of any kind (including internal Revenue legal advice, advice from external counsel or advice from any departmental legal unit) specifically addressing: the compatibility of the Karshan Disclosu…

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]

428. Deputy Peadar Tóibín asked the Tánaiste and Minister for Finance the amount of inheritance tax that has been paid by group a, group b and group c in each of the last ten years. [10194/26]

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]