Questions

714. Deputy Martin Daly asked the Tánaiste and Minister for Finance if alternative compliance measures, including enhanced auditing and targeted enforcement were considered during the development of the proposed reforms to the disabled drivers and disabled passengers scheme; and the reasons for the approach adopted. [60835/26]

715. Deputy Martin Daly asked the Tánaiste and Minister for Finance the measures that will be put in place to ensure that genuine applicants are not disadvantaged by any reforms to the disabled drivers and disabled passengers scheme. [60833/26]

716. Deputy Martin Daly asked the Tánaiste and Minister for Finance the engagement that has taken place with disability representative organisations in developing the proposed reforms to the disabled drivers and disabled passengers scheme; and whether further consultation is planned. [60832/26]

717. Deputy Martin Daly asked the Tánaiste and Minister for Finance whether his Department has assessed the likely impact of the proposed reforms of the disabled drivers and disabled passengers scheme on people with disabilities living in rural areas; and if he will make a statement on the matter. [60831/26]

718. Deputy Martin Daly asked the Tánaiste and Minister for Finance the evidence that informed the decision to reform the disabled drivers and disabled passengers scheme; and the analysis undertaken by his Department. [60828/26]

719. Deputy Martin Daly asked the Tánaiste and Minister for Finance the arrangements that will be put in place to ensure continuity of support for existing beneficiaries, if changes to the disabled drivers and disabled passengers scheme are introduced. [60840/26]

720. Deputy Martin Daly asked the Tánaiste and Minister for Finance if his Department has estimated the number of individuals who may be affected by the proposed reforms to the disabled drivers and disabled passengers scheme; and if he will provide those estimates. [60839/26]

721. Deputy Malcolm Byrne asked the Tánaiste and Minister for Finance the total amounts paid by his Department to private insurance companies for insurance for each year from 2016 to 2025 and to date in 2026; and if he will make a statement on the matter. [61361/26]

722. Deputy Sorca Clarke asked the Tánaiste and Minister for Finance the expenditure incurred by his Government Department on external consultancy services in each of the past five years, broken down by consultancy firm, project and amount paid; and if he will make a statement on the matter. [61344/26]

723. Deputy Ivana Bacik asked the Tánaiste and Minister for Finance his views on the practicability of the Form VAT 61A process for disabled persons claiming for VAT paid on certain aids and appliances; if his Department has undertaken a review of the demands of the process for claimants; the average value of individual claims; his plans to simplify the process; and to make a statement on the matter. [61366/26]

724. Deputy John Lahart asked the Tánaiste and Minister for Finance if he acknowledges concerns that the current €42,500 VAT registration threshold for service providers creates a "cliff edge" for sole traders in tourism and other consumer-facing sectors; and whether he intends to address this issue in the forthcoming Budget. [60765/26]

725. Deputy John Lahart asked the Tánaiste and Minister for Finance the estimated Exchequer cost of increasing the VAT registration threshold for service-based businesses to €60,000, €75,000 and €85,000 respectively. [60764/26]

726. Deputy John Lahart asked the Tánaiste and Minister for Finance if he will provide details of any analysis undertaken comparing Ireland's VAT registration threshold for services with those applicable in other jurisdictions, including the United Kingdom. [60761/26]

727. Deputy John Lahart asked the Tánaiste and Minister for Finance if his Department has conducted any assessment of the impact of the current €42,500 VAT registration threshold on sole traders and micro-enterprises operating in business-to-consumer service sectors, including tourism and guiding services. [60760/26]

728. Deputy John Lahart asked the Tánaiste and Minister for Finance if he has considered increasing the VAT registration threshold for service-based businesses, which currently stands at €42,500; and if he will make a statement on the matter. [60759/26]

729. Deputy Pa Daly asked the Tánaiste and Minister for Finance to report on progress to meet the commitments under the national Human Rights Strategy for disabled people; the measures taken since the strategy was introduced; the key metrics identified to measure progress; and if he will make a statement on the matter [60750/26]

730. Deputy Pa Daly asked the Tánaiste and Minister for Finance his estimate of the annual loss in VAT and other Exchequer receipts arising from illegal or non-compliant solid fuel trading; and whether additional resources are being considered to strengthen enforcement activities. [60721/26]

731. Deputy Michael Cahill asked the Tánaiste and Minister for Finance further to previous Parliamentary Questions, to commence the process to urgently reform the iniquity of the inheritance tax system and ensure equality for all families and loved ones of childless couples and individuals; if he will address the discrimination that currently exists; and if he will make a statement on the matter. [60535/26]

732. Deputy Roderic O'Gorman asked the Tánaiste and Minister for Finance if his Department has plans to review the motor-tax system for pre-2008 vehicles, in order that they may also be taxed based on CO2 emissions, consistent with the system for vehicles from 2008 to-date; and if he will make a statement on the matter [60430/26]

733. Deputy Louis O'Hara asked the Tánaiste and Minister for Finance to provide a breakdown of the total amount of VRT relief, VAT relief, and fuel grants delivered under the disabled drivers and disabled passengers scheme for 2024 and 2025, in tabular form; and if he will make a statement on the matter. [60424/26]

734. Deputy Sorca Clarke asked the Tánaiste and Minister for Finance the estimated cost in 2027 if the Government Stamp duty on credit cards was reduced to €15 per year. [61385/26]

735. Deputy Sorca Clarke asked the Tánaiste and Minister for Finance the estimated cost in 2027 if stamp duty on each cheque or bill of Exchange was scrapped. [61384/26]

736. Deputy John Connolly asked the Tánaiste and Minister for Finance the circumstances in which land is exempt from, excluded from, or eligible for relief or deferral in respect of the Residential Zoned Land Tax; to provide the relevant legislative references in each case; whether the Government is considering additional exemptions or amendments to the operation of the tax; and if he will make a statement on the mat…

737. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the timeframe for the establishment of a central register of beneficial ownerships of trusts based within the Revenue Commissioners. [60983/26]

738. Deputy Louis O'Hara asked the Tánaiste and Minister for Finance to provide a breakdown on the total cost of the disabled drivers and disabled passengers scheme for each of the years 2024 and 2025; the amount budgeted for 2026, in tabular form; and if he will make a statement on the matter. [60419/26]