Parliamentary questions

818. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated share of the €1.24 trillion in assets now held in Irish special purpose entities/section 110 companies related to the Irish economy and economic activity in this State; and if he will make a statement on the matter. [74050/25]

819. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance if he will provide the total number of non-Irish domiciled companies i.e. incorporated in another jurisdiction but fulfil the tax residency test in Ireland; the number of non-domiciled section 110 companies; and if he will make a statement on the matter. [74051/25]

820. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance to provide the number of charitable trusts that own special purpose entities/section 110 companies; the number of SPEs owned by each charitable trust, in tabular form; and if he will make a statement on the matter. [74052/25]

821. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the total corporation tax paid by special purpose entities/section 110 companies for the most recent year data is available; and if he will make a statement on the matter. [74053/25]

822. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance to set out the procedure for suspending a double taxation treaty; and if he will make a statement on the matter. [74054/25]

823. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the percentage share and value of securitised mortgages held by each bank in the State; the share of securitised mortgages that have been used as collateral with the ECB; and if he will make a statement on the matter. [74055/25]

824. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 252 of 20 March 2025, the reason Jersey does not appear on the list of double taxation agreements; if other jurisdictions have not been included; and if he will make a statement on the matter. [74056/25]

825. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance for a breakdown of market assets pledged by Irish banks to the ECB as collateral by Government securities, asset-back securities, corporate bonds, banks bonds etc. [74057/25]

826. Deputy Sinéad Gibney asked the Tánaiste and Minister for Finance to provide a list of AI pilot projects which have taken place in his Department within the past 12 months; the expenditure associated with those projects; and whether they are still ongoing, in tabular form. [74133/25]

827. Deputy Sorca Clarke asked the Tánaiste and Minister for Finance whether standards or service-level targets exist for his Department or bodies under the aegis of his Department, in responding to correspondence from members of local authorities; if compliance with such standards is monitored; the reasons for delays or failures to respond to correspondence from elected members; and the measures …

828. Deputy Tom Brabazon asked the Tánaiste and Minister for Finance if his Department will provide medical exemption for VAT for the athletic rehab therapy sector. [74385/25]

829. Deputy Grace Boland asked the Tánaiste and Minister for Finance the office rental costs per annum for staff in his Department and for each agency or organisation under his remit, in each of the years between 2015 and 2025 inclusive, in tabular form; and if he will make a statement on the matter. [74448/25]

830. Deputy Paul Lawless asked the Tánaiste and Minister for Finance if he will direct the Central Bank to issue guidance requiring insurers to recognise documented foreign no-claims bonuses, given that some insurers already accept them; and whether he will ensure consistency across the industry; and if he will make a statement on the matter. [74535/25]

831. Deputy Paul Lawless asked the Tánaiste and Minister for Finance his views on whether the refusal of insurers to honour foreign driving histories unfairly penalises returning emigrants and undermines Government policy to attract skilled workers home; the steps he will take to address this; and if he will make a statement on the matter. [74536/25]

832. Deputy Naoise Ó Muirí asked the Tánaiste and Minister for Finance the payroll cost of his Department and of each organisation or agency under its remit individually, in 2015 to 2025, by year, in tabular form. [74626/25]

833. Deputy Pat Buckley asked the Tánaiste and Minister for Finance to reduce income tax for working families with children under five, given the unique financial pressure during these early years; and if he will make a statement on the matter. [74829/25]

834. Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance if his attention has been drawn to the Karshan Disclosure Opportunity Guidance, and if he will provide information on the authorisation for this disclosure scheme, if Cabinet approval was sought; the reason the scheme limits disclosures to 2024–2025, when Karshan dealt with misclassification from 2010; the legal basis for the …

835. Deputy Eoin Ó Broin asked the Tánaiste and Minister for Finance the position regarding the disabled drivers and disabled passengers scheme. [74846/25]

836. Deputy Brian Brennan asked the Tánaiste and Minister for Finance the reason a person (details supplied) was refused a refund on some VAT items; if the Revenue Commission will reconsider a VAT refund for the items; and if he will make a statement on the matter. [74862/25]

837. Deputy Cathal Crowe asked the Tánaiste and Minister for Finance the number of data breaches recorded by his Department in 2025; and the number that were reported to the Data Protection Commissioner. [74895/25]

838. Deputy Paul Lawless asked the Tánaiste and Minister for Finance if his Department has calculated the impact of Budget 2026 on the disposable income of disabled households; if so, to provide those calculations; and if he will make a statement on the matter. [75010/25]

839. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 377 of 16 of December 2025, to detail each obligation that no longer applies to covered institutions as a direct result of the revocation of the eligible liabilities guarantee scheme and the Credit Institutions (Financial Support) Act 2008; and if he will make a statement on the matter. [7…

840. Deputy James O'Connor asked the Tánaiste and Minister for Finance the number of projects in his Department that were delayed in 2023 and 2024 due to the change of document from the Public Spending Code to the Infrastructure Guidelines, in tabular form; and if he will make a statement on the matter. [75110/25]

841. Deputy Eoin Hayes asked the Tánaiste and Minister for Finance the EU laws his officials were referring to when they advised against targeted VAT changes in their pre-Budget 2026 submission as described in the media (details supplied). [75171/25]

842. Deputy Matt Carthy asked the Tánaiste and Minister for Finance the salary scale that applies to the Secretary General in his Department and to the head of each agency for which they are responsible; whether this scale has changed in the past two years or whether there are proposals to change this scale in the coming period; and if he will make a statement on the matter. [75195/25]