Questions

542. Deputy Albert Dolan asked the Tánaiste and Minister for Finance whether his Department is fully compliant with the requirements of the Freedom of Information Model Publication Scheme Guidance, issued under section 8 of the Freedom of Information Act 2014, specifically the requirements under section D and section E (details supplied); to publish quarterly the contracts awarded above €25,000 (exclusive of VAT), in…

543. Deputy Roderic O'Gorman asked the Tánaiste and Minister for Finance the status of plans to undertake a public consultation on the development of the National and Regional Partnership Plans; the expected timeline for commencement of the consultation; the manner in which the consultation process will address regional development, environmental objectives and support for the agricultural sector; and the measures th…

544. Deputy Peadar Tóibín asked the Tánaiste and Minister for Finance the number of bicycle shelters installed across the State by his Department on behalf of Government Departments, local authorities, and State agencies in each of the past five years; the total expenditure incurred in each year; the average cost per unit; and if he will provide a breakdown by Department, local authority and agency. [42258/26]

545. Deputy Peadar Tóibín asked the Tánaiste and Minister for Finance the total amount spent on IT systems and related projects by his Department and agencies under its remit in each of the past five years; to provide a detailed breakdown of all such projects, including original budget, final cost, and delivery timelines; the number and value of projects that exceeded their original budget or timeline; the number an…

546. Deputy Eoin Hayes asked the Tánaiste and Minister for Finance if he plans to review the changes to tax treatment as a result of Brexit of Irish employees involved in share programmes with UK employers, in particular in the instance of unrealised gains on stocks (details supplied); and if he will make a statement on the matter. [42352/26]

547. Deputy Peter 'Chap' Cleere asked the Tánaiste and Minister for Finance if credit unions are required to submit a return to the Revenue Commissioners in relation to the Foreign Account Tax Compliance Act (FATCA) by the 30 June deadline; and if he will make a statement on the matter. [42406/26]

548. Deputy John Lahart asked the Tánaiste and Minister for Finance if he will explain the rationale for the current taxation treatment of carer’s allowance as taxable income, in contrast to other social welfare payments such as jobseeker’s allowance and disability allowance which are not subject to income tax; if he will consider introducing an exemption or revised tax treatment for full-time family carers in recogn…

549. Deputy John Lahart asked the Tánaiste and Minister for Finance the extent to which carer’s allowance impacts tax credits, rate bands and overall PAYE liability in jointly assessed households; whether the Department has undertaken any assessment of the effective net benefit of carer’s allowance for working families; and if he will outline any proposals under consideration to reform the taxation of the payment, pa…

550. Deputy Cathy Bennett asked the Tánaiste and Minister for Finance the staff turnover rate in his Department in the years 2019 to date; and if he will make a statement on the matter. [42424/26]

551. Deputy Michael Cahill asked the Tánaiste and Minister for Finance to exempt family homes from inheritance tax; and if he will make a statement on the matter. [42528/26]

552. Deputy Louis O'Hara asked the Tánaiste and Minister for Finance whether the recently published Motor Insurance Transparency Code will apply to insurance brokers; whether they will be obligated to uphold the same level of standards as if a customer were to engage with a motor insurance company directly; and if he will make a statement on the matter. [42548/26]

553. Deputy Emer Currie asked the Tánaiste and Minister for Finance the amount that would be raised from restoring the USC to its original bands and rates (details supplied). [42560/26]

554. Deputy Emer Currie asked the Tánaiste and Minister for Finance to provide the most up to date estimate for the Budget surplus for 2026; the most up to date estimate for Corporate Tax receipts for 2026; whether this figure for the surplus includes or excludes funds transferred to the Future Ireland Funds; the action been taken with the surplus (details supplied); and if he will make a statement on the matter. [42…

555. Deputy Ged Nash asked the Tánaiste and Minister for Finance when he expects the review of the terms of the disabled drivers and disabled passengers' tax relief scheme to be completed; if that review is likely to broaden access to the scheme beyond the rigid criteria that is currently in operation (details supplied); and if he will make a statement on the matter. [42666/26]

556. Deputy Ged Nash asked the Tánaiste and Minister for Finance if a paper-based review can be facilitated of an independent appeal on a decision to deny a primary medical certificate to allow access to the disabled drivers and passengers tax relief scheme (details supplied); and if he will make a statement on the matter. [42667/26]

557. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance whether his Department has engaged at EU level regarding the VAT treatment of sunscreen products; whether consideration has been given to seeking amendments at EU level to permit reduced or zero VAT rates for sunscreen products as preventative health items; and if he will make a statement on the matter. [42669/26]

558. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance whether his Department has undertaken any assessment of the implications of the current VAT treatment of sunscreen products in the context of public health policy and skin cancer prevention; and if he will make a statement on the matter. [42670/26]

559. Deputy Emer Currie asked the Tánaiste and Minister for Finance whether the approximately €1.1 billion in expected State receipts arising under the relevant EU banking and State-aid arrangements is expected to be fully drawn down during 2026; the projected timing of those receipts; and whether the anticipated scale of those receipts provides a basis for abolishing or amending the outbound payment restriction appl…

560. Deputy Emer Currie asked the Tánaiste and Minister for Finance for an update on the status of efforts to more accurately quantify the cost of abolition of the deemed disposal rule. [42726/26]

561. Deputy Jennifer Whitmore asked the Tánaiste and Minister for Finance the estimated additional VAT exclusive yield from a €7.50 increase in the carbon charge in 2026 and 2027; and if he will make a statement on the matter. [42822/26]

562. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the total annual revenue collected as a direct result of the deemed disposal rule; and if he will make a statement on the matter. [42876/26]

563. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated revenue that would be raised by applying a minimum effective tax rate of 36% for those on incomes above €150,000 increasing by 1% point for each additional €10,000 in income up to 250,000 for individually assessed income and above €190,000 increasing by 1% point for each additional €10,000 in income earned up to €290,000 for jointly …

564. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 209 of 21 May 2026, to provide the effective corporation tax rate including non-trading income/tax. [42878/26]

565. Deputy John Connolly asked the Tánaiste and Minister for Finance if he will consider the introduction of an on-trade sustainability scheme, as proposed by the Vintners’ Federation of Ireland; to provide targeted tax relief or supports to publicans facing increased operating costs, particularly in light of rising electricity, wage and water costs and in recognition of the social and economic importance of pubs as…

566. Deputy Jennifer Whitmore asked the Tánaiste and Minister for Finance the rationale for applying different VAT rates to the hairdressing and beauty sectors, with hairdressing services subject to the reduced 9% rate while beauty services remain at 13.5%, despite both sectors facing similar rising operational costs; and if he will make a statement on the matter. [42980/26]