Parliamentary questions

347. Deputy Eoin Hayes asked the Tánaiste and Minister for Finance the total revenue yield from residential zoned land tax (RZLT); the estimated revenue yield of an increase in the RZLT rate to 5% of the land's annual value in a full year; and if he will make a statement on the matter. [45056/26]

348. Deputy Eoin Hayes asked the Tánaiste and Minister for Finance the total tax expenditure on the research and development tax credit in the most recent available year; the number of corporations that received the credit as a cash refund; of those, the number of corporations that had no corporation tax liability; and if he will make a statement on the matter. [45057/26]

349. Deputy Eoin Hayes asked the Tánaiste and Minister for Finance the total tax expenditure on the Special Assignee Relief Programme in the most recent available year; the total number of individuals currently availing of the relief; the breakdown of these beneficiaries, by income range; and if he will make a statement on the matter. [45058/26]

350. Deputy Eoin Hayes asked the Tánaiste and Minister for Finance the number of qualifying PAYE and self-employed individuals who did not fully utilise their personal tax credit, and employee tax credit/earned income credit (as applicable) in the most recent available tax year; the total value of these unused credits; the average amount of unused credit per individual; and if he will make a state…

351. Deputy Albert Dolan asked the Tánaiste and Minister for Finance whether for procurement spend, a purchase order can be raised within his Department's financial management systems without reference to a contract, framework agreement, procurement process or other authorising arrangement; if so, the circumstances in which this may occur; and if he will make a statement on the matter. [45164/26]

352. Deputy Albert Dolan asked the Tánaiste and Minister for Finance whether an invoice can be paid by his Department without an associated purchase order having first been raised; if so, the circumstances in which this may occur; the number and value of payments made during quarter one of 2026 which were not associated with a purchase order; and if he will make a statement on the matter. [45182/2…

353. Deputy Aidan Farrelly asked the Tánaiste and Minister for Finance the number of sheriff warrants issued by the Revenue Commissioners in the first five months of 2026; and the total amount of tax involved in these warrants. [45247/26]

354. Deputy Peadar Tóibín asked the Tánaiste and Minister for Finance if he has an any way to identify which Parliamentary Questions are AI generated; and the amount it costs, on average, to answer a Parliamentary Question. [45370/26]

355. Deputy Carol Nolan asked the Tánaiste and Minister for Finance the estimated reduction in VAT revenue caused by the abolition of VAT on newspapers in 2023; the reasons for this change; and his views on whether or not this tax reduction was passed on to consumers. [45518/26]

356. Deputy Conor Sheehan asked the Tánaiste and Minister for Finance the number of homes that were built under section 268 of the Taxes Consolidation Act 1997; the level of oversight, assessment or enforcement of these conditions; and if he will make a statement on the matter. [45690/26]

357. Deputy Conor Sheehan asked the Tánaiste and Minister for Finance the number of homes built under section 268 of the Taxes Consolidation Act 1997 that resulted in the creation of licenses to reside rather than tenancies; and if he will make a statement on the matter. [45692/26]

358. Deputy Willie O'Dea asked the Tánaiste and Minister for Finance when it is proposed to introduce changes to the disabled drivers scheme; if the proposed changes will improve the scheme for disabled drivers; and if he will make a statement on the matter. [45766/26]

359. Deputy Eoin Hayes asked the Tánaiste and Minister for Finance if the disabled driver and passenger scheme will be discontinued when the Department of Transport introduces its new vehicle adaptation scheme; and if he will make a statement on the matter. [45777/26]

360. Deputy Michael Cahill asked the Tánaiste and Minister for Finance if the case of a person (details supplied) will be reviewed; and if he will make a statement on the matter. [45842/26]

361. Deputy Robert O'Donoghue asked the Tánaiste and Minister for Finance the reason a VAT rate of 23% is applied to mooring charges levied by local authorities at harbours and marinas; whether these charges are treated as standard-rated supplies of services under VAT law; the legal basis for the application of VAT to such public authority charges; if he will consider whether an exemption or reduc…

362. Deputy Roderic O'Gorman asked the Tánaiste and Minister for Finance the Governments position on draft legislation from the European Commission that will require member states to tax electricity at a lower rate than gas, in a bid to cut consumers’ power bills; and if he will make a statement on the matter. [45895/26]

363. Deputy Emer Currie asked the Tánaiste and Minister for Finance if he will review the size limits applying to the VAT zero-rating of children’s footwear, in view of the fact that some children require shoe sizes above the qualifying limits and must therefore purchase VAT-liable adult footwear; and if he will make a statement on the matter. [45915/26]

364. Deputy Tom Brabazon asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation for an update on the proposed new divisional Garda headquarters at Northern Cross. [45784/26]

365. Deputy Albert Dolan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation further to his statement during Oral Parliamentary Question No. 13 of 28 May 2026 that the publication of purchase order data over €20,000 stems from a commitment in the Programme for Government and public service reform plan 2011, whether it was the expectation of Governmen…

366. Deputy Albert Dolan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation whether for procurement spend, a purchase order can be raised within his Department's financial management systems without reference to a contract, framework agreement, procurement process or other authorising arrangement; if so, the circumstances in which this may occur; an…

367. Deputy Albert Dolan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation whether an invoice can be paid by his Department without an associated purchase order having first been raised; if so, the circumstances in which this may occur; the number and value of payments made during quarter one of 2026 which were not associated with a purchase order …

368. Deputy Donna McGettigan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation to consider installing sun cream dispensers in OPW parks as piloted by the Irish Cancer Society and Cork County Council last summer. [45290/26]

369. Deputy Peadar Tóibín asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if he has an any way to identify which Parliamentary Questions are AI generated; and the amount it costs, on average, to answer a Parliamentary Question. [45376/26]

370. Deputy Albert Dolan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation further to Parliamentary Question Nos. 337 of 24 June 2025 and 492 of 18 March 2026, whether it is his Department’s position that the Government, the Department, or the Office of Government Procurement does not currently have a lawful basis under the GDPR and the Data Protec…

371. Deputy Naoise Ó Muirí asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if the OPW or his Department have ever denied a funding request for Clontarf flood defence works; and if he will make a statement on the matter. [45565/26]