Parliamentary questions

372. Deputy Mark Wall asked the Tánaiste and Minister for Finance if an imported vehicle is required to be in working order to be registered for VRT. [6403/26]

373. Deputy Emer Currie asked the Tánaiste and Minister for Finance the next steps his Department will take to remove the deemed disposal rule on ETFs following budget 2026; and if he will make a statement on the matter. [5448/26]

374. Deputy Michael Fitzmaurice asked the Tánaiste and Minister for Finance the changes in VAT for farmers that sell livestock in marts; and if the funding from same is going to the Exchequer; and if he will make a statement on the matter. [5450/26]

375. Deputy Emer Currie asked the Tánaiste and Minister for Finance further to Parliamentary Question Nos. 466 and 472 of 4 November 2025, if further updates are available following the referral of this issue by the Revenue Commissioners to the Technical Committee on Motor Vehicles, TCMV, interdepartmental working group, regarding false registration plates; and if he will make a statement on the m…

376. Deputy Barry Ward asked the Tánaiste and Minister for Finance if his attention has been drawn to calls to include gyms under tax relievable medical expenses; the steps he has taken to work towards that position with the Department of Health; and if he will make a statement on the matter. [5527/26]

377. Deputy Barry Ward asked the Tánaiste and Minister for Finance the position regarding engagement he has had with the Department of Health in relation to the creation of a tax credit for those who join gyms to encourage an uptake in gym membership and use; and if he will make a statement on the matter. [5528/26]

378. Deputy Alan Kelly asked the Tánaiste and Minister for Finance the amount his Department has spent on legal fees for each of the years 2020-2025, in tabular form. [5536/26]

379. Deputy Gary Gannon asked the Tánaiste and Minister for Finance to provide a breakdown of expenditure by his Department and bodies, agencies or organisations under his remit on paid verification services on a platform (details supplied) or any other verified account products, for each of the years 2023, 2024, 2025 and to date in 2026; the number of verified accounts held under each category; t…

380. Deputy Martin Daly asked the Tánaiste and Minister for Finance the distributional analysis of budget 2025 measures as published by the Department, showing impacts by income decile and household type. [5675/26]

381. Deputy Carol Nolan asked the Tánaiste and Minister for Finance the number of public houses in Ireland in December 2024; the estimated amount of alcoholic beverages sold, by category, by pubs in 2024; the total amount of VAT collected from pubs in 2024; and the total number of public houses which made VAT returns of less than €100,000 to the Revenue Commissioners in 2024. [6146/26]

382. Deputy Carol Nolan asked the Tánaiste and Minister for Finance the amount contributed by the State to the World Bank in each year from 2000 to date. [6147/26]

383. Deputy Carol Nolan asked the Tánaiste and Minister for Finance what his Department currently considers the total population of the State to be; and the estimated number who are Irish citizens, nationals of the UK or EEA, or nationals of countries outside the UK or EEA. [6151/26]

384. Deputy John Lahart asked the Tánaiste and Minister for Finance if he will consider introducing a targeted tax relief for people living with lung fibrosis who require long-term oxygen therapy, to help offset the significant energy costs associated with oxygen provision at home, similar to the relief available to individuals undertaking kidney dialysis at home; and if he will make a statement o…

385. Deputy Paul Nicholas Gogarty asked the Tánaiste and Minister for Finance if he will state the legal basis for the re-introduction of medical criteria via section 36 of the Finance Act 2020 that had been previously condemned by the Supreme Court; if he is satisfied that this section is consistent with Article 15.4.1 of the Constitution; and if he will make a statement on the matter. [6442/26]

386. Deputy Paul Nicholas Gogarty asked the Tánaiste and Minister for Finance if he accepts the principle under Article 34 of the Constitution that Supreme Court rulings are final and conclusive; the steps his Department is taking to ensure the disabled drivers scheme now aligns with these final rulings; and if he will make a statement on the matter. [6443/26]

387. Deputy Paul Nicholas Gogarty asked the Tánaiste and Minister for Finance if he will clarify whether the terms and conditions of engagement for members of the disabled drivers medical board of appeal explicitly require that they act in full compliance with the fundamental obligations and rights contained in Article 40, and those derived from international agreements the State has entered into …

388. Deputy Paul Nicholas Gogarty asked the Tánaiste and Minister for Finance if he will outline his Department's formal response to the repeated warnings from the Ombudsman regarding the legality of the disabled drivers and passengers tax relief scheme; the financial and administrative steps taken to remedy these concerns; and if he will make a statement on the matter. [6445/26]

389. Deputy Paul Nicholas Gogarty asked the Tánaiste and Minister for Finance the way in which his Department ensures that the administration of tax-based disability reliefs fulfils the duty of sincere cooperation under Article 4.3 TEU to align domestic financial law with EU values of equality; and if he will make a statement on the matter. [6446/26]

390. Deputy Paul Nicholas Gogarty asked the Tánaiste and Minister for Finance if he will clarify his Department's policy on disclosure of personal assessments by agencies under his aegis, in light of the Supreme Court conclusions in Nowak and Delaney; if he is satisfied that applicants for the primary medical certificate are provided with sufficient reasoning for decisions, given the conclusion in…

391. Deputy Paul Nicholas Gogarty asked the Tánaiste and Minister for Finance if a copy of the motion passed unanimously by South Dublin County Council, which was sent to the Taoiseach calling for fair reform of the disabled drivers scheme, has been forwarded to his Department for direct action; if so, the date on which his Department received this motion; the specific actions have been taken sinc…

392. Deputy Paul Nicholas Gogarty asked the Tánaiste and Minister for Finance the specific steps taken by his Department to ensure that the Disabled Drivers Medical Board of Appeal refrains from acts inconsistent with the UNCRPD, as per the requirements of Article 29 of the Constitution; and if he will make a statement on the matter. [6451/26]

393. Deputy Paul Nicholas Gogarty asked the Tánaiste and Minister for Finance if he will clarify his Department's policy on responding to voluntary disclosure requests; and if he will make a statement on the matter. [6452/26]

394. Deputy Paul Nicholas Gogarty asked the Tánaiste and Minister for Finance the legal basis for suspending access to assessments for the primary medical certificate following a judgment (details supplied) given the conclusions of the Supreme Court in the Article 26 reference on the Health (Amendment) (No. 2) Bill 2004; if he accepts that statutory benefits under the disabled drivers scheme const…

395. Deputy Paul Nicholas Gogarty asked the Tánaiste and Minister for Finance if he accepts that under Article 34.4.6 of the Constitution, the decisions of the Supreme Court are final and conclusive; his views that all Government Ministers, civil servants, and staff in public or private organisations delivering public services have a primary constitutional obligation to respect, uphold, and deploy…

396. Deputy Paul Nicholas Gogarty asked the Tánaiste and Minister for Finance if he is aware of the constitutional doctrine of "under-inclusiveness" as identified in the Reeves judgment and affirmed by the Supreme Court in the 2025 theory judgment; his views on whether the current medical criteria for the disabled drivers scheme are unconstitutionally under-inclusive by arbitrarily excluding citiz…