Questions

405. Deputy Séamus McGrath asked the Tánaiste and Minister for Finance if he will review the primary medical certificate scheme, and the impact it has on children with lifelong neurological conditions; and if he will make a statement on the matter. [30343/26]

406. Deputy James O'Connor asked the Tánaiste and Minister for Finance the action he will take to increase the six-month time limit for income tax exemption to complete a retraining course paid for by the employer as part of a redundancy package; and if he will make a statement on the matter. [29579/26]

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…

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.…

411. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated amount, by total value of deposits cover by the deposit guarantee scheme held in financial institutions in Ireland; and if he will make a statement on the matter. [29732/26]

412. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the rationale for reducing the excise on private jet fuel alongside the excise cuts to petrol and diesel; the reason it is possible under EU law to have a different rate of excise on green diesel marked gas oil when it is a heavy oil used as a propellent; if a similar approach could have been taken to ensure private jets fuel was not discounted; a…

413. Deputy Séamus McGrath asked the Tánaiste and Minister for Finance the number of help-to-buy claims approved since July 2020, by county; the number of applicants associated with these claims; the number of claims by homebuyers excluding self-builds, by county; and the number of these claims relating to purchases [29813/26]

414. Deputy Tony McCormack asked the Tánaiste and Minister for Finance if he will consider making near-neighbour community benefit payments arising from onshore wind farm developments exempt from income tax; and if he will make a statement on the matter. [29999/26]

415. Deputy Ruairí Ó Murchú asked the Tánaiste and Minister for Finance the reason paramedics and EMTs are excluded from receiving flat rate expenses allowance when every other medical professional is included; if there are plans to include paramedics and EMT's in the flat rate expenses list in 2026; and if he will make a statement on the matter. [30181/26]

416. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance the rationale for reducing the VAT rate for hairdressing and barbering services to 9% from July 2026 while excluding beauty services; the criteria used to determine eligibility for the reduced rate; whether he will consider extending the reduced rate to beauty services given similar cost pressures; and if he will make a statement on the matter. [3…

417. Deputy Michael Collins asked the Tánaiste and Minister for Finance the rationale for excluding paramedics and emergency medical technicians employed by the National Ambulance Service from eligibility for the flat-rate expense allowance for uniform laundering (details supplied); and if he will make a statement on the matter. [30226/26]

418. Deputy Michael Collins asked the Tánaiste and Minister for Finance whether he will request the Revenue Commissioners to review the current occupational classification applied to paramedics and emergency medical technicians for the purposes of flat-rate expense relief, with a view to extending the uniform laundering allowance to these frontline pre-hospital healthcare professionals; and if he will make a statemen…

419. Deputy Michael Collins asked the Tánaiste and Minister for Finance if he has considered the impact of rising electricity and living costs on paramedics and EMTs who are required to launder uniforms after individual shifts due to contamination risks; whether he will consider introducing or extending a modest tax relief to alleviate these unavoidable out-of-pocket expenses; and if he will make a statement on the m…

420. Deputy Michael Collins asked the Tánaiste and Minister for Finance if he accepts that paramedics and emergency medical technicians carry out clinical duties comparable to those of other healthcare professionals who qualify for a flat-rate uniform laundering allowance; whether he will act to ensure parity of treatment across frontline healthcare roles; and if he will make a statement on the matter. [30229/26]

421. Deputy Carol Nolan asked the Tánaiste and Minister for Finance to provide details on all open EU infringement proceedings where the subject of the infringement relates to the functions of his Department; the reason the infringement proceedings were initiated; the procedural stage of the infringement proceedings; and if he will make a statement on the matter. [30267/26]

422. Deputy Michael Healy-Rae asked the Tánaiste and Minister for Finance if his Department will consider including the beauty sector in the VAT reduction measure from July 2026; and if he will make a statement on the matter. [30294/26]

423. Deputy Michael Cahill asked the Tánaiste and Minister for Finance to consider and allow for a reduction in VAT to 9% for a sector (details supplied) in line with hairdressers and barbers; and if he will make a statement on the matter. [30298/26]

424. Deputy Emer Currie asked the Tánaiste and Minister for Finance the main policy achievements of his Department since 22 January 2025; and if he will make a statement on the matter. [30477/26]

425. Deputy Carol Nolan asked the Tánaiste and Minister for Finance the rationale for excluding businesses within the beauty/nail salon sector from the recent VAT reduction to 9%, when barbers and hairdressers were included; if he will consider offering supports to offset this decision to exclude them; and if he will make a statement on the matter. [30490/26]

426. Deputy Mattie McGrath asked the Tánaiste and Minister for Finance whether the Government or the Central Bank of Ireland is engaging with the European Payments Initiative regarding the development of a service (details supplied), or other EU wide instant account to account payment solutions; if Irish banks have indicated plans to participate in such schemes; and the steps being taken to ensure that Ireland keeps …

427. Deputy Ged Nash asked the Tánaiste and Minister for Finance if it is the current policy of his private office/Department to formally invite or notify all local Oireachtas members of constituency events at which Ministers are in attendance in the course of performing their ministerial duties and functions; if he will provide the Department's current policy or protocol on this; and if he will make a statement on t…

428. Deputy Ged Nash asked the Tánaiste and Minister for Finance to provide a list of all events across every constituency attended by the Minister in the course of his ministerial duties since 1 January 2026, where formal invitations/notifications to attend were not issued by his office to all local Oireachtas members; and if he will make a statement on the matter. [30615/26]

429. Deputy Barry Ward asked the Tánaiste and Minister for Finance his views on the merits on financially incentivising the use of HVO fuel instead of diesel to support achieving our climate emission targets; and if he will make a statement on the matter. [30678/26]