Parliamentary questions

264. Deputy Pa Daly asked the Tánaiste and Minister for Finance if he has considered directing Revenue to draft a statutory instrument extending postponed VAT accounting to private BEV importers via EORI registration; and if any modelling has been carried out on the possible ESR compliance savings there might be if this policy was implemented [48827/26]

265. Deputy Pa Daly asked the Tánaiste and Minister for Finance if he has considered directing Revenue to issue updated OMSP valuation guidance capping the VAT base at 110% of the verified UK purchase invoice for private BEV import; and if any modelling has been carried out on the possible ESR compliance savings there might be if this policy was implemented [48828/26]

266. Deputy Séamus McGrath asked the Tánaiste and Minister for Finance to respond to the points made (details supplied) regarding the BIK treatment of company cars. [49013/26]

267. Deputy Eoin Hayes asked the Tánaiste and Minister for Finance the total cost of engagement with a company (details supplied) in each of the years 2020 to 2025, across his Department, by project, year and value; and if he will make a statement on the matter. [49093/26]

268. Deputy Cian O'Callaghan asked the Tánaiste and Minister for Finance if his attention has been drawn to the long waiting periods for cases to go to adjudication at the Financial Services and Pensions Ombudsman (details supplied); the steps he is taking to address these long waiting times; and if he will make a statement on the matter. [49148/26]

269. Deputy Darren O'Rourke asked the Tánaiste and Minister for Finance if he can confirm, considering all other things being equal, the difference in net take-home income between a lone parent household with a single earner on €88,000 and a married couple or two-adult household on a combined income of €88,000; if he will outline the basis for any disparity; and if he will make a statement on the …

270. Deputy Darren O'Rourke asked the Tánaiste and Minister for Finance the specific measures, he is considering in Budget 2027 to address what many view as a “single person penalty” within the tax system; whether he will commit to reforming tax credits and bands to better reflect the reality that lone parents are supporting an entire household on a single income; and if he will make a statement o…

271. Deputy Darren O'Rourke asked the Tánaiste and Minister for Finance if he agrees with the assessment that lone parents are being asked to earn nearly twice as much just to achieve what dual-income households get by default, all while carrying the full weight alone; the measures he is taking to address this; and if he will make a statement on the matter. [49159/26]

272. Deputy Carol Nolan asked the Tánaiste and Minister for Finance the number of credit unions currently operating in in the State; to list all mergers of credit unions which have taken place from 1 January 2023 to date; his position on future credit union mergers; if such mergers are necessary; and if he will make a statement on the matter. [49168/26]

273. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance whether Revenue has any discretion to accept a claim for the Widowed Person Tax Credit submitted outside the statutory four year time limit in exceptional or compassionate circumstances; whether any provision exists to allow such cases to be reviewed where a claimant was unaware of their entitlement or of the applicable deadlin…

274. Deputy Edward Timmins asked the Tánaiste and Minister for Finance the reason the physical trading and custody of precious metals in Ireland remains outside the direct regulatory remit of the Central Bank despite an industry estimated to manage between €500 million and €1 billion in client assets [49436/26]

275. Deputy Edward Timmins asked the Tánaiste and Minister for Finance if he will require stockbrokers and investment firms operating in Ireland to provide greater transparency to retail investors regarding the treatment of partially filled trading orders, including the execution methods used and the associated commissions, fees, and costs charged to clients [49437/26]

276. Deputy Sean Fleming asked the Tánaiste and Minister for Finance further to Parliamentary Question No’s. 176 and 177 of 11 June 2026, regarding exemption from income tax in respect of profits of up to €400 for a person from microgeneration of electricity from renewable sources; the categories of expenses that can be set off against these profits for income tax purposes; if they include operati…

277. Deputy Emer Currie asked the Tánaiste and Minister for Finance for an update on his Department’s priorities for Ireland’s EU Council Presidency. [49579/26]

278. Deputy Michael Healy-Rae asked the Tánaiste and Minister for Finance when he plans to meet with a body (details supplied) to discuss proposals for Budget 2027; and if he will make a statement on the matter. [49616/26]

279. Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance to provide figures of the cost overruns by his Department, relative to the budgeted amount in Budget 2026; the cost overruns by his Department, relative to the budgeted amount in Budget 2026 for each State Agency under the aegis of his Department; and if he will make a statement on the matter. [49658/26]

280. Deputy Niamh Smyth asked the Tánaiste and Minister for Finance if he will review matters raised in correspondence (details supplied); and if he will make a statement on the matter. [49690/26]

281. Deputy Michael Fitzmaurice asked the Tánaiste and Minister for Finance if he will clarify the changes that will be made from the current disabled drivers and passengers scheme to the proposed new vehicle adaption scheme; and if he will make a statement on the matter. [49701/26]

282. Deputy Pat the Cope Gallagher asked the Tánaiste and Minister for Finance the engagement his Department has had with representative bodies regarding targeted supports for pubs that do not serve hot food; and if he will make a statement on the matter. [49706/26]

283. Deputy Michael Cahill asked the Tánaiste and Minister for Finance if he has considered a proposal (details supplied) as part of preparations for Budget 2027; and if he will make a statement on the matter. [49715/26]

284. Deputy Seán Kyne asked the Tánaiste and Minister for Finance if he accepts that rising costs are contributing to the closure of pubs; the way in which he plans to address this in Budget 2027; and if he will make a statement on the matter. [49726/26]

285. Deputy Peadar Tóibín asked the Tánaiste and Minister for Finance the estimated full-year cost to the Exchequer of maintaining the current excise reductions of 32 cent per litre on diesel, and 27 cent per litre on petrol; and the estimated monthly cost of extending these measures beyond their current expiry date. [49837/26]

286. Deputy Eoin Hayes asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the total cost of engagement with a company (details supplied) in each of the years 2020 to 2025, across his Department, by project, year and value; and if he will make a statement on the matter. [48785/26]

287. Deputy Séamus McGrath asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation to provide an update on outstanding awards under the current public sector pay agreement; the total estimated value of pay increases agreed but not yet paid to public servants; the type of public servants impacted; and the reasons for delays in honouring these agreements. …

288. Deputy Albert Dolan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation further to evidence given by officials of the Office of Government Procurement before the Committee of Public Accounts (details supplied) on 10 July 2025; the basis upon which these assessments were made; whether the Office of Government Procurement or his Department has com…