Revenue Commissioners

599. Deputy Ruth Coppinger asked the Tánaiste and Minister for Finance the rate for withdrawals due to error for ‘standard enforcement’ compared to that for manual enforcement review in 2025; and if he will make a statement on the matter. [43510/26]

600. Deputy Ruth Coppinger asked the Tánaiste and Minister for Finance the total amount paid to sheriffs in fees for warrants issued under 'standard enforcement' which were subsequently withdrawn as being issued in error in 2025; and if he will make a statement on the matter. [43511/26]

274. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if the Revenue Commissioners maintain a register, licensing system or dataset relating to vape and smoke retail outlets for taxation or excise purposes; and if he will make a statement on the matter. [40869/26]

275. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of Revenue investigations, seizures or enforcement operations relating to illicit vaping products or untaxed nicotine products undertaken in each year since 2020; and if he will make a statement on the matter. [40870/26]

276. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if an assessment has been undertaken regarding the estimated scale of the illicit vaping market within the State; and if he will make a statement on the matter. [40871/26]

161. Deputy Grace Boland asked the Tánaiste and Minister for Finance the number of calls received by the Revenue Commissioners in each of the past three years; the average call waiting times and call abandonment rates in each year; the average response times for correspondence submitted by post, email and through the MyEnquiries system in each year; and if he will make a statement on the matter. […

187. Deputy Grace Boland asked the Tánaiste and Minister for Finance the measures currently in place within the Revenue Commissioners to support taxpayers who experience difficulties engaging with digital systems due to low digital literacy, limited access to technology, age, disability or other barriers; and if he will make a statement on the matter. [39982/26]

211. Deputy Michael Cahill asked the Tánaiste and Minister for Finance if it is legal for Revenue Commissioners to request households to pay local property tax on modular homes constructed in back gardens that are on the same folio as the main dwelling; and if he will make a statement on the matter. [39403/26]

447. Deputy Michael Cahill asked the Tánaiste and Minister for Finance if it is legal for the Revenue Commissioners to request households to pay local property tax on modular homes constructed in back gardens that are on the same folio as the main dwelling; and if he will make a statement on the matter. [39209/26]

96. Deputy Erin McGreehan asked the Tánaiste and Minister for Finance the estimated annual cost to the Exchequer of the Revenue Commissioners participation in the Joint Agency Task Force (JATF), including staffing, operational and technology resources. [38347/26]

97. Deputy Erin McGreehan asked the Tánaiste and Minister for Finance the number of Revenue Commissioners' staff assigned full-time equivalent to Joint Agency Task Force JATF-related work; and whether there are plans to increase these resources. [38348/26]

98. Deputy Erin McGreehan asked the Tánaiste and Minister for Finance whether consideration has been given to establishing a dedicated budget or permanent staffing complement for the Joint Agency Task Force JATF. [38349/26]

99. Deputy Erin McGreehan asked the Tánaiste and Minister for Finance the number of joint cross-border operations conducted under the Joint Agency Task Force JATF in each of the past five years; and the quantity and value of seizures arising directly from those operations. [38350/26]

100. Deputy Erin McGreehan asked the Tánaiste and Minister for Finance the performance metrics or benchmarks used to assess the effectiveness of the Joint Agency Task Force JATF. [38352/26]

101. Deputy Erin McGreehan asked the Tánaiste and Minister for Finance whether the Revenue Commissioners have identified any recent trends in cross-border tobacco smuggling; and if current resources are sufficient to respond to these developments. [38353/26]

102. Deputy Erin McGreehan asked the Tánaiste and Minister for Finance the most up-to-date figures available, including to date in 2026 on the number and value of illicit tobacco seizures; the quantity of tobacco products seized; and the number of related prosecutions and convictions, by month where available. [38354/26]

397. Deputy John Connolly asked the Tánaiste and Minister for Finance whether his Department or the Revenue Commissioners maintain aggregate data, or will estimate, the total amount of income tax recouped by the Exchequer from carer's allowance and carer's benefit payments since the introduction of real time data sharing and PAYE collection with the Department of Social Protection on 1 January 202…

259. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether he accepts that the Revenue Commissioners cannot currently identify the specific Exchequer yield attributable solely to the eight-year deemed disposal rule as distinct from other chargeable events under the gross roll-up regime; whether consideration has been given to introducing separate reporting requirements for deemed …

43. Deputy Shay Brennan asked the Tánaiste and Minister for Finance to outline the steps his Department and the Revenue Commissioners are taking to seek to assess a more accurate cost of the of abolition of the deemed disposal rule. [35512/26]

232. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether any statutory provision within the Vehicle Registration Tax regime provides for exemptions, waivers or reduced liability in respect of vehicles imported by individuals who are subject to a protection order or similar court order; and if he will specify the legislative basis for same. [33582/26]

233. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the Revenue Commissioners have any discretionary authority to waive or reduce Vehicle Registration Tax in exceptional or humanitarian circumstances, including cases involving individuals subject to protection orders; and if so, to outline the criteria governing such discretion. [33583/26]

234. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether his Department has conducted any assessment of the impact of Vehicle Registration Tax and associated motor taxation requirements on individuals in vulnerable circumstances, including those subject to protection orders; and whether any policy review is planned. [33584/26]

235. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether responsibility for considering financial or administrative reliefs for individuals subject to protection orders in respect of vehicle importation is assigned to his Department, the Revenue Commissioners, or another body; and if he will clarify the policy framework governing such cases. [33585/26]

242. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether any analysis has been conducted by his Department, the Revenue Commissioners, or any external body on whether the deemed disposal regime influences retail investor behaviour, including investment decisions relating to Exchange Traded Funds versus direct equity holdings or non-EU domiciled products; and if so, to provide de…

246. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether any analysis has been conducted on the distributional impact of the deemed disposal regime across income cohorts, including its effect on small and medium retail investors; and if so, to provide details. [33774/26]