Questions

764. Deputy Paul Lawless asked the Tánaiste and Minister for Finance if the Revenue Commissioners have issued guidance regarding the treatment of lands in active agricultural use that are subject to residential zoned land tax; and whether consideration will be given to publishing further guidance for farmers affected by the tax. [61911/26]

765. Deputy Paul Lawless asked the Tánaiste and Minister for Finance the number of residential zoned land tax exemptions claimed arising from rezoning requests in each year since the introduction of the tax; the number granted and refused, in tabular form. [61910/26]

766. Deputy Paul Lawless asked the Tánaiste and Minister for Finance if he has considered the position of landowners who wish to dispose of residentially zoned lands but are unable to do so due to limited demand in rural towns and villages; whether the residential zoned land tax legislation provides any relief in such circumstances; and if he will make a statement on the matter. [61909/26]

767. Deputy Paul Lawless asked the Tánaiste and Minister for Finance if consideration has been given to introducing a specific exemption, relief or deferral from residential zoned land tax for landowners actively engaged in farming where the lands remain in bona fide agricultural use notwithstanding their residential zoning status; and if he will make a statement on the matter. [61908/26]

768. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance if he is aware of difficulties faced by qualified cohabitants in accessing the capital acquisitions tax exemption (details supplied), including cases where this has delayed mortgage drawdowns; the options available to former cohabitants seeking to transfer assets following an amicable separation without having to take court proceedings; if he will…

769. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance whether the levy imposed on sound broadcasting services by Coimisiún na Meán is subject to value added tax; whether such value added tax is deductible as an input credit by broadcasters in the ordinary course of business; and if he will make a statement on the matter. [62057/26]

773. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance the tax treatment of payments made to players under the Government grant scheme for senior inter-county Gaelic games players; and if he will make a statement on the matter. [62088/26]

774. Deputy Cian O'Callaghan asked the Tánaiste and Minister for Finance to examine the possibility of an Irish exemption or derogation from the new €3 customs duty on low-value goods from Great Britain; and if he will make a statement on the matter. [62121/26]

775. Deputy Peadar Tóibín asked the Tánaiste and Minister for Finance the total amount of Exchequer funding, grants and other public monies provided directly or indirectly to non-governmental organisations headquartered outside the State in each year from 2020 to date; and if he will provide a list of each organisation, its country of registration and the amounts paid. [62134/26]

776. Deputy Peadar Tóibín asked the Tánaiste and Minister for Finance the 100 non-governmental organisations that received the highest levels of public funding in the most recent year for which figures are available; the amount received by each organisation; and the Department, agency or public body from which the funding originated. [62136/26]

777. Deputy Peadar Tóibín asked the Tánaiste and Minister for Finance the total amount of Exchequer funding, grants, service-level agreement funding and other public monies provided to non-governmental organisations in each year from 2020 to date; and if he will provide a list of the recipient organisations; and the amount paid to each organisation in each year. [62137/26]

778. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if his Department or the Central Bank has carried out any assessment of the number of borrowers who lost a home through repossession or voluntary surrender following the 2008 financial crisis and who have been unable to access mortgage credit since; and if he will make a statement on the matter. [62277/26]

779. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the retention period applied to adverse credit records on the Central Credit Register; whether repossessions, voluntary surrenders or mortgage arrears arising from the 2008 to 2013 period are recorded on the Central Credit Register; and if he will make a statement on the matter. [62276/26]

780. Deputy Naoise Ó Muirí asked the Tánaiste and Minister for Finance if he will examine the absence of any tax support for grieving parents who were cohabiting at the time of their partner’s death; if he will consider a review of the widowed parent tax credit to assess whether its eligibility criteria adequately reflect modern family structures; and his plans to address this policy gap in order that bereaved coha…

781. Deputy Cian O'Callaghan asked the Tánaiste and Minister for Finance if he will clarify the practical operation of the capital acquisitions tax exemption for qualified cohabitants under Part 15 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010; the process by which a qualified cohabitant may obtain a court order enabling a tax exempt transfer of assets in circumstances where bot…

782. Deputy Cian O'Callaghan asked the Tánaiste and Minister for Finance the parameters, criteria, or operational guidelines under which the Financial Services and Pensions Ombudsman prioritises complaints within its case handling process; if he is satisfied that the current approach provides sufficient transparency for complainants; the steps being taken to ensure that prioritisation decisions are subject to clea…

783. Deputy John Lahart asked the Tánaiste and Minister for Finance if he is aware of concerns that the new €3 customs duty on low-value imports from outside the EU may disproportionately impact consumers who rely on overseas purchases due to limited availability of certain goods in Ireland, including plus-size clothing; and if he will consider exemptions or other measures for affected consumers. [62359/26]

784. Deputy John Lahart asked the Tánaiste and Minister for Finance if an assessment has been carried out of the impact of the new €3 customs duty on low-value imports on consumers who have no reasonable Irish or EU alternative for essential purchases; and if he will make a statement on the matter. [62360/26]

785. Deputy Charles Ward asked the Tánaiste and Minister for Finance the steps being taken to address circumstances where homeowners or prospective homeowners are unable to obtain buildings insurance because a property is located within a designated flood-risk area, with particular reference to the impact this is having on access to mortgage finance; if he will examine the interaction between insurance availability …

786. Deputy Charles Ward asked the Tánaiste and Minister for Finance if he has engaged with the Central Bank and mortgage lenders regarding the circumstances in which a mortgage application is refused or cannot proceed because the applicant cannot obtain flood insurance for the property being purchased; if mortgage lenders have a uniform policy in relation to properties located within flood-risk zones; if lenders…

787. Deputy Barry Ward asked the Tánaiste and Minister for Finance if his attention has been drawn to the proposal by the Finnish Government in relation to providing for a seed investment account for all newborns in Finland (details supplied); if a similar scheme has been considered in Ireland; and if he will make a statement on the matter. [62392/26]

788. Deputy Barry Ward asked the Tánaiste and Minister for Finance if his attention has been drawn to the proposal by the Portuguese Government in relation to providing for a seed investment account for all newborns in Portugal (details supplied); if a similar scheme has been considered in Ireland; and if he will make a statement on the matter. [62393/26]

789. Deputy Aisling Dempsey asked the Tánaiste and Minister for Finance in the context of the soon to be commenced Insurance (Disregard of Certain Medical History and Miscellaneous Provisions) Act 2026, if an application submitted before the 15 October 2026 commencement date but underwritten after 15 October 2026 will fall under the terms of the new legislation; and if he will make a statement on the matter. [62487/2…

790. Deputy Paul Lawless asked the Tánaiste and Minister for Finance whether his Department is undertaking, or plans to undertake, a review of the help to buy scheme; whether consideration is being given to reducing or amending the minimum loan-to-value mortgage requirement for eligibility under the scheme to assist first-time buyers and self-build applicants who are unable to secure borrowing at the current threshol…

791. Deputy Barry Ward asked the Tánaiste and Minister for Finance the engagement he has had with a group (details supplied), in relation to their campaign to amend inheritance tax parameters; and if he will make a statement on the matter. [62454/26]