Questions

517. Deputy Michael Healy-Rae asked the Tánaiste and Minister for Finance if he is aware of the difficulties being experienced by private individuals with the Revenue Commissioners importing goods from the UK (details supplied); and if he will make a statement on the matter. [41471/26]

518. Deputy Pádraig Mac Lochlainn asked the Tánaiste and Minister for Finance if his attention has been drawn to the fact that other countries allow their citizens to claim seafarer’s tax back or avail of seafarer’s allowance without a requirement that they are at least 161 days at sea or with reference to the port of commencement or destination; and if he plans to review this allowance. [41493/26]

519. Deputy Rory Hearne asked the Tánaiste and Minister for Finance the current value of deposits in each of the State savings schemes; and if he will make a statement on the matter. [41518/26]

520. Deputy Danny Healy-Rae asked the Tánaiste and Minister for Finance the reason car insurance renewal quotes are increased even when a person makes no claim (details supplied); and if he will make a statement on the matter. [41592/26]

521. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance to set out the current position in respect of bilateral conventions for the relief of double taxation on Capital Acquisitions Tax, including the jurisdictions with which Ireland has such conventions in force; the date on which the network of CAT conventions was last formally reviewed by his Department; whether any new bilateral CAT conventions are …

522. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance further to the position that Ireland currently maintains only two bilateral conventions for the relief of double taxation of Capital Acquisitions Tax, namely those with the United Kingdom and the United States, his Department's assessment of how this compares with the inheritance and gift tax treaty networks maintained by other EU member states; wh…

523. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance whether his Department has assessed the impact on Irish-domiciled families in the absence of bilateral Capital Acquisitions Tax conventions between Ireland and EU member states other than the United Kingdom, particularly in cases where an Irish-resident disponer leaves assets to a beneficiary resident in another member state and the structural limi…

524. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance if he will consider further increasing the tax-free thresholds at which children in group A and close relatives in group B can inherit property and assets from their family as part of Budget 2027, particularly in light of continued property price growth and the impact on family homes; and if he will make a statement on the matter. [41607/26]

525. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance if his Department has examined, as part of the Tax Strategy Group process or otherwise, the case for reducing the current 33% rate of Capital Acquisitions Tax, which has remained unchanged since December 2012; the estimated full-year cost of a reduction in the rate to 30% and to 25% respectively;; and if he will make a statement on the matter. [416…

526. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance if he will consider increasing the Small Gift Exemption under Capital Acquisitions Tax from its current level of €3,000, where the threshold has remained unchanged since the introduction of the euro and where increases in housing, education and living costs have substantially reduced its real value to families seeking to support younger relatives, …

527. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance the number of employees who have availed of the cycle to work scheme, by county, in each of the years 2020 to 2025, inclusive; the estimated tax foregone to the Exchequer in respect of the scheme in each of those years; the breakdown between bicycles, pedelecs/e-bikes and cargo/e-cargo bikes, in tabular form; and if he will make a statement on the …

528. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance if he will consider increasing the expenditure thresholds under the cycle to work scheme in Budget 2027, given that the current limits of €1,250, €1,500 and €3,000 have not been adjusted since January 2023 and have been eroded in real terms by inflation in the bicycle retail market; if his Department has undertaken any review of the appropriateness…

529. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance if he will consider reducing the qualifying interval under the cycle to work scheme from once every four years to once every three years, in order to better reflect the typical service life of bicycles and e-bike batteries and to encourage continued participation by existing scheme users; and if he will make a statement on the matter. [41612/26]

530. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance if he will consider, in the context of Budget 2027, the introduction of an equivalent tax credit or grant-based measure for self-employed persons to provide parity of access with PAYE employees under the cycle to work scheme, noting that the existing salary sacrifice mechanism is structurally unavailable to the self-employed, the unemployed, retire…

531. Deputy Roderic O'Gorman asked the Tánaiste and Minister for Finance if bin companies would have benefitted from any of the fuel tax measures announced on the 12 April 2026, and in light of this, is it legitimate for bin operators to be adding a new fuel surcharge on householders bills; and if he will make a statement on the matter. [41629/26]

532. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance to outline any public consultations that his Department expects to launch before the end of 2026; and if he will make a statement on the matter. [41742/26]

533. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance his views on extending the scope of Ireland’s Research and Development Tax Credit to cover subcontracting costs outside Ireland and the European Union; and if he will make a statement on the matter. [41748/26]

534. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance to outline his Department’s planned priorities for Ireland’s upcoming Presidency of the Council of the European Union; and if he will make a statement on the matter. [41749/26]

535. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance whether his Department has undertaken scenario modelling or fiscal risk assessments regarding the potential long-term impact of artificial intelligence and automation on corporation tax revenues, particularly in light of the State's reliance on multinational corporation tax receipts; whether assessments have been made regarding possible impacts on…

536. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance whether Government has undertaken any cross-departmental assessment regarding the potential long-term economic and labour market impacts of artificial intelligence and automation, including possible effects on employment levels, taxation receipts and economic stability; whether sectors particularly exposed to technological disruption have been ide…

537. Deputy Paul Lawless asked the Tánaiste and Minister for Finance the amount of VAT collected on electricity in each of the past ten years and to date in 2026, in tabular form. [42024/26]

538. Deputy Paul Lawless asked the Tánaiste and Minister for Finance the amount of VAT collected on fuel in each of the past ten years and to date in 2026, by fuel type, in tabular form. [42025/26]

539. Deputy Robert O'Donoghue asked the Tánaiste and Minister for Finance the total amount of Residential Zoned Land Tax (RZLT) charged, collected, outstanding (including arrears and unpaid liabilities) in respect of lands identified within the functional area of Fingal County Council, for each of the years 2025 and 2026 to date; and if he will make a statement on the matter. [42112/26]

540. Deputy Robert O'Donoghue asked the Tánaiste and Minister for Finance the total amount of Residential Zoned Land Tax (RZLT) charged, collected, outstanding in respect of lands located within the Lusk settlement boundary / Local Area Plan area in Fingal, for each of the years 2025 and 2026 to date; and to provide the number of liable sites/returns in the area for each year. [42113/26]

541. Deputy Albert Dolan asked the Tánaiste and Minister for Finance the total amount spent by his Department on public procurement in 2025; to provide a breakdown, where available, by goods, services, works procurement expenditure, by expenditure procured directly by his Department and expenditure procured through central purchasing arrangements or frameworks; and if he will make a statement on the matter. [42168/26…