Parliamentary questions

381. Deputy James Geoghegan asked the Tánaiste and Minister for Finance the amount of money which has been claimed under the research and development tax credit for AI-related life sciences activity each year since 2021, in tabular form; and if he will make a statement on the matter. [73829/25]

382. Deputy James Geoghegan asked the Tánaiste and Minister for Finance the amount of money which has been claimed under the research and development tax credit for AI-related financial services activity each year since 2021, in tabular form; and if he will make a statement on the matter. [73830/25]

383. Deputy James Geoghegan asked the Tánaiste and Minister for Finance the amount of money which has been claimed under the research and development tax credit for AI-related financial services activity each year since 2021, in tabular form; and if he will make a statement on the matter. [73831/25]

170. Deputy Thomas Gould asked the Tánaiste and Minister for Finance whether electricity sent back to the grid will be taxed from next year. [72603/25]

171. Deputy Aindrias Moynihan asked the Tánaiste and Minister for Finance the position regarding the review of the disabled drivers and disabled passengers scheme in the context of a new vehicle adaptation scheme being developed by his Department; and if he will make a statement on the matter. [73102/25]

172. Deputy Joe Cooney asked the Tánaiste and Minister for Finance whether the reduced rate of VAT on apartments will apply to apartments delivered "above-the-shop" or only to new-build apartment complexes; and if he will make a statement on the matter. [73209/25]

173. Deputy Sorca Clarke asked the Tánaiste and Minister for Finance the estimated cost to the Exchequer of tax measures announced in Budget 2026 to support families with energy and housing costs, disaggregated for the midlands region; and if he will make a statement on the matter. [72627/25]

174. Deputy Sorca Clarke asked the Tánaiste and Minister for Finance if he has assessed the insurance and financial risk exposure arising from increasingly frequent severe weather events, and whether specific supports will be developed for affected businesses and households in the midlands; and if he will make a statement on the matter. [72628/25]

175. Deputy Cathal Crowe asked the Tánaiste and Minister for Finance if he will consider expanding the eligibility criteria and rebate provisions under the disabled drivers and passengers scheme (details supplied); and if he will make a statement on the matter. [72734/25]

176. Deputy Emer Currie asked the Tánaiste and Minister for Finance if Ireland has developed a national implementation plan for the transitional customs system ahead of the EU customs data hub becoming operational; and when this plan will be published. [72738/25]

177. Deputy Emer Currie asked the Tánaiste and Minister for Finance if Ireland intends to adopt a national handling fee for small parcels during the transition period as part of the EU Customs Reform Package, and if so, what its proposed level will be. [72739/25]

178. Deputy Emer Currie asked the Tánaiste and Minister for Finance the progress of inter-institutional negotiations on the EU customs reform package, the expected timeline for agreement; and if implementation is still feasible by 2026 under the transitional framework. [72740/25]

179. Deputy Michael Cahill asked the Tánaiste and Minister for Finance to increase the inheritance tax threshold from €400,000 to €500,000 to account for increased asset values in both Agriculture and residential homes; and if he will make a statement on the matter. [72973/25]

180. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the total number of homes and total value of homes that have been bulk purchased and subject to the higher rate of stamp duty since the higher rate was introduced and since the start of 2025; and if he will make a statement on the matter. [72985/25]

181. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the process for determining the best use of the €4 billion received from the IMF in the form of special drawing rights (SDRs) in 2021; the rationale for storing it as with the Central Bank as ‘external reserve assets’; the other options that were available to the Irish State in relation to the €4 billion received; and if he wil…

182. Deputy Sean Fleming asked the Tánaiste and Minister for Finance the number of notifications received (details supplied) in each year since 2020 to date in 2025; and if he will make a statement on the matter. [73213/25]

183. Deputy Sean Fleming asked the Tánaiste and Minister for Finance the arrangements/protocol between the Revenue Commissioners and the Department of Social Protection (details supplied); and if he will make a statement on the matter. [73216/25]

353. Deputy Thomas Gould asked the Tánaiste and Minister for Finance the number of homes in Cork subject to a vacant homes tax; and the overall sum raised. [72141/25]

354. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance if he will oppose any private equity-backed purchase of PTSB; and if he will make a statement on the matter. [71311/25]

355. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance to detail Ireland’s contribution to the World Bank each year since 2016, in tabular form; and if he will make a statement on the matter. [71312/25]

356. Deputy Brian Stanley asked the Tánaiste and Minister for Finance when he intends to abolish the deemed disposal regime applicable to investment funds; the timeline for implementing the recommendations of the Funds Sector 2030 Report in this regard; and if he will make a statement on the matter. [71372/25]

357. Deputy Brian Stanley asked the Tánaiste and Minister for Finance if he has assessed the impact of the deemed disposal regime on ordinary retail investors and pension savers; if he accepts that the requirement to pay tax on unrealised gains penalises long term saving and undermines financial planning for households; the way in which the recommendations of the Funds Sector 2030 Report will addr…

358. Deputy Brian Stanley asked the Tánaiste and Minister for Finance if he has examined the way in which the deemed disposal regime places Ireland at a disadvantage compared to other EU member states where investors are not taxed on unrealised gains; the way in which the Funds Sector 2030 Report proposes to align Ireland's framework with international best practice; and if he will make a statemen…

359. Deputy Conor D. McGuinness asked the Tánaiste and Minister for Finance the maximum amount of time that bank statements are typically retained by commercial banks; to confirm the way in which commercial banks deal with bank statements after that period of time has elapsed; and if he will make a statement on the matter. [71411/25]

360. Deputy Shónagh Ní Raghallaigh asked the Tánaiste and Minister for Finance the estimated cost of increasing the number of Revenue customs dog detection teams to 37. [71418/25]