Questions

204. Deputy Shane Moynihan asked the Tánaiste and Minister for Finance the number of VAT-registered businesses whose qualifying turnover for the purposes of section 56 of the Value-Added Tax Consolidation Act 2010 amounts to between 50% and 75% of their total turnover; the number of such businesses that would potentially become eligible for authorisation if the qualifying threshold were reduced from 75% to 50%; and i…

205. Deputy Shane Moynihan asked the Tánaiste and Minister for Finance the number of VAT-registered businesses that have qualifying turnover within the range of 50% to 75% of total turnover and would therefore potentially become eligible if the statutory threshold were reduced to 50%. [72289/26]

206. Deputy Shane Moynihan asked the Tánaiste and Minister for Finance the number of businesses currently authorised under section 56 of the Value-Added Tax Consolidation Act 2010; the estimated annual value of VAT zero-rated under the scheme; the estimated cash-flow and Exchequer impact arising from the operation of the scheme; and if he will make a statement on the matter. [72288/26]

207. Deputy Roderic O'Gorman asked the Tánaiste and Minister for Finance to outline the level of funds currently held in the Climate and Nature Fund. [72056/26]

208. Deputy Roderic O'Gorman asked the Tánaiste and Minister for Finance to outline all legal advice his Department received, either internally, from the Attorney General or from the European Commission, regarding the impact on Ireland’s derogation from the ETS 2 system of a reduction in the rate of carbon tax for certain fuels; to confirm if there is a rate of carbon tax, or an overall quantum of carbon tax revenue,…

209. Deputy Albert Dolan asked the Tánaiste and Minister for Finance the number of applications or certifications under the Living City Initiative for each year for which data is available, by qualifying local authority area and, where available, by residential and commercial element, in tabular form. [72354/26]

210. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance if the estimated cost of the CGT changes outlined in budget 2027 of 46.5million first year and 186 million full year are based on CGT for individuals and some corporates in respect of gains on development land solely or if it also includes chargeable gains for corporates; in the case of the former provide a full estimated cost including all charge…

211. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the rationale for reducing the tax on offshore funds at a cost to the exchequer of €2.6 million. [72380/26]

212. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance if the increase in rent a room relief is universal or solely for multi-room lets; and the assessment or analysis carried out on the likely impact this will have on rents charged. [72388/26]

213. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance to provide details of the changes made to the research and development tax credit regime. [72390/26]

214. Deputy John Lahart asked the Tánaiste and Minister for Finance if there is a provision in Budget 2027 for utility and travel cost relief for lung fibrosis patients; and if he will make a statement on the matter. [72396/26]

215. Deputy Michael Healy-Rae asked the Tánaiste and Minister for Finance that RZL tax should not be applicable to local authorities; and if he will examine this issue (details supplied). [72410/26]

216. Deputy Michael Healy-Rae asked the Tánaiste and Minister for Finance to review the way in which fuel is taxed in Ireland with a view to reducing the Government take. [72426/26]

217. Deputy Cathy Bennett asked the Tánaiste and Minister for Finance the basis on which it was chosen to increase the help-to-buy scheme by €5,000; and the date the increase will apply to applicants. [71687/26]

218. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the assessment that has been undertaken of the distributional impact of local property tax across households according to income, household composition, property ownership; the number of properties owned; and if an assessment has been made of the ability of households to meet increases in LPT. [71904/26]

219. Deputy Emer Currie asked the Tánaiste and Minister for Finance whether, as part of the Government’s planned holistic review of enterprise taxation and grants in 2027, he will include a review of the taxation and supports for residential landlords, with a view to recognising landlords as businesses; and if he will make a statement on the matter. [72175/26]

220. Deputy Sinéad Gibney asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation to provide a schedule of EU Presidency events being hosted by his Department broken down by name of the event, location, date, State agencies or other departments involved in the organising of the event; and cost or budgeted cost of same (including costs borne by state agencies under its aegis…

221. Deputy John Paul O'Shea asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation for an update on the development of the new Passport Office in Cork; and the anticipated timeline for its completion. [71605/26]

222. Deputy Peadar Tóibín asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if contracts will be structured to place the risk of cost overruns on contractors rather than taxpayers where appropriate. [71639/26]

223. Deputy Seán Ó Fearghaíl asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the current status of discussions regarding public sector pay negotiations; the measures being taken by Government to secure agreement with the relevant unions and avert further industrial action; and the contingency arrangements being considered to minimise disruption to public services, i…

224. Deputy Peadar Tóibín asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if guidance exists for his Department, and public bodies under the aegis of his Department, on responding to parliamentary questions where the information sought is held on individual case files rather than in a centrally collated format; and whether the existence of information on individual …

225. Deputy John Lahart asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation with regard to the OPW/SDCC Whitechurch flood alleviation scheme, if he is satisfied that there are now in place sufficient mitigation and alleviation measures to ensure that flooding will not re-occur (details supplied) given that flood insurance is a serious difficulty for householders. [71726…

226. Deputy John Lahart asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation with regard to the OPW/SDCC Whitechurch flood alleviation scheme, when the promised post-flood investigation report will be published; and the stage the project is at. [71724/26]

227. Deputy Pádraig O'Sullivan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the current status of the Glashaboy (Glanmire/Sallybrook) flood relief scheme in Cork, which Cork City Council indicated in August 2024 would be completed by summer 2026; the reason for the delay; the revised completion date; the expenditure on the scheme to date and the projected final c…

228. Deputy Pádraig O'Sullivan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the specific savings and efficiency measures each Department will implement in 2027 to meet the expenditure levy totalling €446 million set out in the Budget 2027 Expenditure Report, in tabular form, by Department; and the reason the Department of Education and Youth is not subject to the…