Questions

748. Deputy Cian O'Callaghan asked the Tánaiste and Minister for Finance if his Department has examined whether the receipt of taxable benefits-in-kind during periods of unpaid statutory maternity leave, particularly relating to employer-provided health insurance, prevents employees from availing of the look-back provision when calculating average earnings for the standard capital superannuation benefit; the Revenue …

749. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance to provide an exhaustive list of all double tax agreements and ‘limited scope agreements’ that investors in IREF to avail of a lower dividend withholding tax; and the specific maximum lower rate for each jurisdiction. [56602/26]

750. Deputy Seán Kyne asked the Tánaiste and Minister for Finance in regard to the deemed disposal rule on electronic funds transfer (EFTs) whether our EU partners have more favourable rules, whether he believes this rule is a disincentive to EFT investment and encourages investors into the housing market as an alternative investment, whether he will carry out a review of the deemed disposal rule; and if he will make…

751. Deputy Seán Kyne asked the Tánaiste and Minister for Finance in regard to the deemed disposal rule on electronic funds transfer, if he can provide the total revenue take from this tax in tabular form for the years 2021-2025 inclusive; and if he will make a statement on the matter. [56606/26]

752. Deputy Barry Ward asked the Tánaiste and Minister for Finance the position regarding his Department-led review of the fund and investment industry in Ireland; including a specific assessment of the deemed disposal rule; if there is a timeline for the implementation of the report’s recommendations; and if he will make a statement on the matter. [56607/26]

753. Deputy Barry Ward asked the Tánaiste and Minister for Finance the position regarding any review of the tax rate payable on the profits on financial investments; and if he will make a statement on the matter. [56608/26]

754. Deputy Barry Ward asked the Tánaiste and Minister for Finance his views on whether the existing level of capital gains tax acts as a disincentive to investment in the stock market; and if he will make a statement on the matter. [56609/26]

755. Deputy Aindrias Moynihan asked the Tánaiste and Minister for Finance the current level of Ireland public debt as a percentage of GNI*; the way in which this has changed over the past decade; the measures being taken to ensure the sustainability of the public finances and to manage or reduce the fiscal deficit; the projected public debt figures for each of the next three years; and if he will make a statement on …

756. Deputy Aindrias Moynihan asked the Tánaiste and Minister for Finance if his Department has conducted a risk assessment or scenario analysis of a potential significant decline in corporate tax receipts over the next five years; the contingency plans in place to safeguard public finances in the event of such a downturn; and if he will make a statement on the matter. [56617/26]

757. Deputy Aindrias Moynihan asked the Tánaiste and Minister for Finance the number of complaints received by the Financial Services and Pensions Ombudsman (details supplied) in each year since 2021, in tabular form; the number upheld, partially upheld and rejected; the value of awards made; and if he will make a statement on the matter. [56618/26]

758. Deputy Aindrias Moynihan asked the Tánaiste and Minister for Finance the extent to which the State was briefed on the progress of a review (details supplied); the dates on which such briefing occurred; to provide details of any such briefings; and if he will make a statement on the matter. [56619/26]

759. Deputy Aindrias Moynihan asked the Tánaiste and Minister for Finance the number of investors (details supplied) whose cases remain unresolved; the reason such cases remain outstanding; the number involved in litigation; the steps being taken to bring all cases to a conclusion; and if he will make a statement on the matter. [56620/26]

760. Deputy Aindrias Moynihan asked the Tánaiste and Minister for Finance to detail the oversight exercised in relation to an issue (details supplied) while it remained a significant shareholder and since; and if he will make a statement on the matter. [56621/26]

761. Deputy Aindrias Moynihan asked the Tánaiste and Minister for Finance whether his Department or the Central Bank has undertaken any assessment comparing a review programme (detail supplied) with other Irish banking redress schemes; the conclusions of such an assessment; to provide a copy of any review undertaken; and if he will make a statement on the matter. [56622/26]

762. Deputy Mark Wall asked the Tánaiste and Minister for Finance the estimated cost of extending the home carer tax credit to single carers in paid employment and the increase to the credit to €2,250; and if he will make a statement on the matter. [56702/26]

763. Deputy Mark Wall asked the Tánaiste and Minister for Finance the estimated cost of increasing the dependent relative tax credit to €1,000; and if he will make a statement on the matter. [56703/26]

764. Deputy Mark Wall asked the Tánaiste and Minister for Finance the actions his Department has taken in replacing the disabled drivers and disabled passengers scheme with a new one, as recommended by the Transport Working Group under the National Disability Strategy; and if he will make a statement on the matter. [56705/26]

765. Deputy Colm Burke asked the Tánaiste and Minister for Finance to confirm that a ‘Fresh Start’ principle that allows previously divorced, separated, or insolvent individuals to be treated as first-time buyers will be considered as a provision for the help-to-buy scheme, similar to other housing supports; and if he will make a statement on the matter. [56713/26]

766. Deputy William Aird asked the Tánaiste and Minister for Finance if he will consider increasing the income tax exemption threshold under the microgeneration support scheme from €400 to €600 per annum for households selling excess electricity back to the grid; and if he will make a statement on the matter. [56728/26]

767. Deputy William Aird asked the Tánaiste and Minister for Finance if he intends to increase the standard rate income tax band in Budget 2027 to ensure that middle-income workers are not brought into the higher rate of income tax solely as a result of wage inflation; and if he will make a statement on the matter. [56729/26]

768. Deputy William Aird asked the Tánaiste and Minister for Finance the additional tax reliefs or incentives for working families under consideration as part of Budget 2027, including changes to existing tax credits, childcare-related tax measures or other family-focused reliefs designed to reduce the cost-of-living for middle-income households; and if he will make a statement on the matter. [56730/26]

769. Deputy William Aird asked the Tánaiste and Minister for Finance to consider extending, expanding or introducing mortgage interest relief, renter tax relief or other housing-related tax measures in Budget 2027 to assist middle-income households facing high housing costs; and if he will make a statement on the matter. [56731/26]

770. Deputy William Aird asked the Tánaiste and Minister for Finance the tax measures being considered for inclusion in Budget 2027 to support middle-income families, including changes to income tax bands, tax credits, childcare supports and housing-related tax reliefs; the principles that will guide the Government's decisions in this regard; and if he will make a statement on the matter. [56732/26]

771. Deputy Pa Daly asked the Tánaiste and Minister for Finance the number of publicly owned buildings that were vacant on the latest date available, broken down by purpose and/or last previous use; the length of time each property has been vacant; the reason for vacancy in each case; the amount spent to maintain the property since it was first left vacant in each of the years 2020 to date, in tabular form; and if he…

772. Deputy Michael Cahill asked the Tánaiste and Minister for Finance to address the cost of living crisis by introducing cost of living measures as a matter of urgency; and if he will make a statement on the matter. [56910/26]