407. Deputy Michael Collins asked the Tánaiste and Minister for Finance the rationale for the decision to reduce the VAT rate for hairdressers and barbers from 13.5% to 9% from July 2026, while excluding beauty services from the same measure; whether his Department carried out an assessment of the comparability of operating costs and business models across these closely related sectors; and if he will make a statemen…
Parliamentary questions
Questions
TDs ask ministers questions to get answers on the record, most of them in writing. Here is every one asked in the 34th Dáil, by the department it went to and the subject heading it was filed under. How questions work
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Showing questions asked by Michael Collins under the heading Tax Data.
9 questions match, newest first.
408. Deputy Michael Collins asked the Tánaiste and Minister for Finance if he acknowledges that maintaining a higher VAT rate for beauty services than for hairdressers and barbers may create an uneven competitive environment within the personal care sector; whether this divergence was considered during the formulation of the VAT measure; and whether he will review the decision with a view to ensuring fair and consist…
409. Deputy Michael Collins asked the Tánaiste and Minister for Finance the consideration that has been given to the sustained cost pressures facing small, independent beauty businesses, including rising rent, wages, insurance, utilities, training requirements, and professional product costs; whether these factors were taken into account when deciding not to extend the reduced VAT rate to the beauty sector; and if ad…
410. Deputy Michael Collins asked the Tánaiste and Minister for Finance the estimated impact of excluding beauty services from the proposed VAT reduction on employment and business viability in towns and villages, particularly in rural areas; whether he accepts that small beauty enterprises play an important role in local economies, supply chains and community wellbeing; and if he will make a statement on the matter.…
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, or 53 including th…
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 taxpayers were overcharge…
335. Deputy Michael Collins asked the Minister for Finance the number of companies (details supplied) in Ireland have failed to file their annual return by two years or more, as of 3 July 2025, in tabular form; and if he will make a statement on the matter. [37818/25]
336. Deputy Michael Collins asked the Minister for Finance the number of companies (details supplied) in Ireland have failed to file their annual return by three years or more, as of 3 July 2025, in tabular form; and if he will make a statement on the matter. [37819/25]
337. Deputy Michael Collins asked the Minister for Finance the number of companies (details supplied) in Ireland have failed to file their annual return by four years or more, as of 3 July 2025, in tabular form; and if he will make a statement on the matter. [37820/25]