Parliamentary questions

392. Deputy Roderic O'Gorman asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 124 of 28 May 2025, which source of data the Revenue Commissioners used to estimate the cost of reducing VAT on bicycles in his reply. [8109/26]

393. Deputy Roderic O'Gorman asked the Tánaiste and Minister for Finance the amount the State has paid in own resources tax for unrecycled plastic packaging; and if he will co-operate with the Minister of State for the Circular Economy to explore options to reduce this cost, by increasing the quantity of plastic packaging recycled, or by reducing the quantity of plastic packaging placed on the mar…

394. Deputy Emer Currie asked the Tánaiste and Minister for Finance Ireland’s position on EU excise equalisation proposals relating to RYO products, given the concerns of border county retailers over the potential of increased prices to fuel both cross-border retail leakage and further increases in illicit trade in RYO products on top of the exiting high rates of illicit trade as set-out in the Re…

395. Deputy Séamus McGrath asked the Tánaiste and Minister for Finance for an update on the disposal of the MV Matthew by Revenue; the full costs to date for the storage and upkeep of this vessel; and to provide a timeline for the completion of its disposal. [8267/26]

396. Deputy Robert O'Donoghue asked the Tánaiste and Minister for Finance if he will review or extend the current Revenue deadlines in view of a case (details supplied) to allow National Governing Sports Bodies and other volunteer-led organisations sufficient time to assess roles, seek guidance, and implement changes in a compliant and sustainable manner; and if he will make a statement on the mat…

397. Deputy Michael Collins asked the Tánaiste and Minister for Finance if he is aware that many pensioners who recently received their 2026 tax-free certificates have noted that the Revenue Commissioners have calculated their State pension payments on the basis of 54-weeks’ income (53-weeks plus a bonus week in December 2026), despite the 2026 calendar year containing only 52 weekly payment dates…

398. Deputy Michael Collins asked the Tánaiste and Minister for Finance if he will examine the situation that occurred in 2025, when the Revenue Commissioners applied a 54-week basis, resulting in amended tax certificates being issued in October 2025 at additional administrative cost to the Exchequer and leaving pensioners overcharged on tax throughout the year; if he will ensure that, where taxpa…

399. Deputy Grace Boland asked the Tánaiste and Minister for Finance if he will consider extending the VAT exemption for solar PV systems to retro-fitted domestic batteries and hybrid inverters, given their increasing affordability, their role in improving grid stability, and the potential resilience benefits for households; and if he will make a statement on the matter. [8439/26]

400. Deputy Grace Boland asked the Tánaiste and Minister for Finance if he will consider providing a VAT exemption for changeover switches when installed as part of domestic battery storage systems; if his Department has examined the potential fiscal and regulatory implications of extending the existing VAT reliefs for renewable energy equipment to include these safety-critical components; and if …

401. Deputy Aidan Farrelly asked the Tánaiste and Minister for Finance the point at which, and level at which his Secretary General and Deputy Secretary General is at in respect of the civil service pay scales; the duration for same; and the plans to revise current remuneration arrangements [8466/26]

402. Deputy Aidan Farrelly asked the Tánaiste and Minister for Finance the degree to which the ISIF undertook a process of due diligence in advance of supporting a company (details supplied); if he is satisfied that no conflicts of interest arise, or may arise, in the context of their activities; and that State aid rules will be upheld. [8530/26]

403. Deputy Liam Quaide asked the Tánaiste and Minister for Finance the estimated revenue that would be raised if all carers who have outstanding tax payments were to pay in full; and if he will make a statement on the matter. [8559/26]

404. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance if he will examine the impact of the current exit tax on investment funds on ordinary savers and those attempting to plan for retirement; whether he will consider reducing this rate in order to better support long term personal investment; and if he will make a statement on the matter. [8581/26]

405. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance if he will review the operation of the eight-year deemed disposal rule which triggers tax on unrealised gains, including its impact on long term investing and retirement planning; and whether he will consider abolishing this rule; and if he will make a statement on the matter. [8582/26]

406. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance if he has examined the absence of any tax advantaged investment account for small scale investors in Ireland; and whether he will consider introducing a scheme similar to the UK individual savings account to support ordinary people in building long term financial security; and if he will make a statement on the matter. [8583/26…

407. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance whether he accepts that the current tax treatment of investments disproportionately benefits the very wealthy while discouraging ordinary workers from building savings outside of pensions; and the measures he intends to bring forward to address this imbalance; and if he will make a statement on the matter. [8584/26]

408. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance whether he will examine the current tax treatment of rental income for small scale landlords; and if he will make a statement on the matter. [9231/26]

211. Deputy Michael Cahill asked the Tánaiste and Minister for Finance if the qualifying criteria for a primary medical certificate can be urgently reviewed as it is extremely prohibitive in many deserving cases; and if he will make a statement on the matter. [7143/26]

212. Deputy Cathal Crowe asked the Tánaiste and Minister for Finance if he will consider raising the personal exemption on capital gains tax from the existing €1,270 per annum; and if he will make a statement on the matter. [7058/26]

213. Deputy Brian Stanley asked the Tánaiste and Minister for Finance if he will abolish income tax levied on carer’s allowance and carer’s benefit; and if he will make a statement on the matter. [7086/26]

214. Deputy Brian Stanley asked the Tánaiste and Minister for Finance if recipients of carer’s allowance/benefit will be levied retrospectively for income tax on the payment if they request a P60 balancing statement; and if he will make a statement on the matter. [7087/26]

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 a…

216. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the Central Bank of Ireland permits regulated financial institutions to accept funds or open accounts where the ultimate beneficial owner has not been identified and verified in accordance with anti-money laundering legislation; whether any exemptions or alternative arrangements are recognised in supervisory guidance; and …

217. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether reliance on third parties, including accountants, solicitors, or other professional intermediaries, to satisfy anti-money laundering and know your customer requirements is permitted under Irish law; the conditions under which such reliance is allowed; and the safeguards in place to ensure compliance with beneficial ownersh…

218. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether investment funds, including so-called vulture funds, are subject to the same anti-money laundering and know your customer verification standards as banks operating in the State; whether any differentiated treatment applies in practice; and the rationale for any such differences. [7150/26]