Emer Higgins

Fine Gael · Dublin Mid-West

Activity on Finance — 124 events (15 lobbying · 89 questions · 46 votes) full profile →

• 2026-01-21
  LOBBY
  Community Platform Finance

  • Emailed all Ministers, TDs and Senators with a copy of the Community Platform’s Four Tests for Budget 2026 asking them to support these proposals in the run up to the announcement of Budget 2026.
• 2026-01-16
  LOBBY
  FTI Consulting Finance

  • Invitation to Mastercard Roundtable
• 2025-11-26
  VOTE
  Finance Bill 2025: Report and Final Stages · 7 divisions

  • ✓ voted for the motion motion passed · 76–60
  • ✗ voted to reject an amendment to the bill motion failed · 56–75
  • ✗ voted to reject an amendment to the bill motion failed · 57–77
  • ✗ voted to reject an amendment to the bill motion failed · 57–78
  • ✗ voted to reject an amendment to the bill motion failed · 57–79
  • ✗ voted to reject an amendment to the bill motion failed · 59–82
  • ✗ voted to reject an amendment to the bill motion failed · 61–79
• 2025-10-21
  VOTE
  Finance Bill 2025: Referral to Select Committee

  • ✓ voted for the motion motion passed · 83–65
• 2025-10-21
  VOTE
  Finance Bill 2025

  A bill to provide for the imposition, repeal, remission, alteration and regulation of taxation, of stamp duties and of duties relating to excise and otherwise to make further provision in connection with finance; and to provide for related matters.

  • ✓ voted for the motion motion passed · 82–65
• 2025-09-20
  LOBBY
  DBI Advisory & Services Company Limited By Guarantee Finance

  • Pre-budget submission 2026
• 2025-09-19
  LOBBY
  The Irish Farmers' Association - IFA 27 returns TaxationFinanceEnergy and Natural Resources

  • VAT & Taxation on Farm Inputs
  • Proposals for an Improved ACRES Scheme - Scoring
  • Farmer Owned & Operated/ABP Type 9 Biogas Plant - Energy from Farms
  • Proposals for an Improved ACRES Scheme - General Actions
  • Energy From Farms
  • Mountain Access Projects
  • Designated Area Payments
  • Bord Bia Marketing Assistance Programme
  • Measures to Support Farm Enterprises - Farm Forestry
  • Uplands Recreation Scheme
  • Greater Targeted Support for Hill Farmers
  • Horticulture Land Rental Scheme
  • Cross Sector Support - Farm Safety
  • Organic Farm Scheme - Measures to Support Farm Enterprises
  • Proposals for an Improved ACRES Scheme - Engagement with Farmers
  • Proposals for an Improved ACRES Scheme- Administration
  • Cross Sector Support - Walks Scheme
  • Forgotten Farmer Scheme
  • Bluetongue/Foot & Mouth Disease Preparedness
  • Protein Crop Supports
  • Biosecurity
  • Measures to Support Farm Enterprises - Seed Potato
  • Spent Mushroom Compost Scheme
  • Automation in the Mushroom Sector
  • Animal Health - Measures to Support Farm Enterprises
  • Measures to Support Farm Enterprises - Horticulture (including Potatoes & Mushrooms)
  • The Scheme of Investment Aid for the Development of Commercial Horticulture
• 2025-09-19
  LOBBY
  Outhouse CLG Finance

  • Budget 2026
• 2025-09-19
  LOBBY
  American Chamber of Commerce Ireland Finance

  • AmCham Budget 2026 submission
• 2025-09-18
  LOBBY
  The Irish Farmers' Association - IFA 7 returns FinanceEnvironment

  • Aquaculture
  • IFA Budget 2026 Submission - Measures to support Farm Enterprises - Tillage
  • Measures to Support Farm Enterprises - Poultry
  • Cross Sector Support - LEADER
  • Measures to Support Climate Action on Farm - Energy From Farms
  • Equine- Measures to Support Farm Enterprises
  • Measures to Support Farm Enterprises - TB
• 2025-09-17
  LOBBY
  The Irish Farmers' Association - IFA 10 returns Finance

  • Herd Health Plans
  • Measures to support Climate Action on Farm - Wildlife Control Programme Resources
  • IFA Budget 2026 Submission - Proposals for an Improved ACRES Scheme - Penalties
  • Dog Control
  • Measures to Support Farm Enterprises - Knowledge Transfer Scheme
  • Measures to Support Farm Enterprises - Suckler Cow & Beef
  • Measures to Support Farm Enterprises - Sheep
  • Farm Schemes - Targeted Agricultural Modernisation Scheme (TAMS)
  • IFA Budget 2026 Submission - Farm Schemes
  • Farm Schemes - Areas of Natural Constraints (ANCs)
• 2025-09-15
  LOBBY
  The Irish Farmers' Association - IFA 8 returns Finance

  • Pigs - Measures to Support Farm Enterprises
  • Measures to Support Farm Enterprises - Baling Assistance Payment
  • Fallen Animals
  • Measures to Support Farm Enterprises - Animal Health Ireland
  • Measures to Support Farm Enterprises - VAT on Vaccines
  • Measures to Support Farm Enterprises - Regional Veterinary Labs
  • IFA Budget 2026 Submission - Cross Sector Support - Farm Finance
  • Measures to Support Farm Enterprises - Deer Management
• 2025-06-25
  VOTE
  Finance (Local Property Tax and Other Provisions) (Amendment) Bill 2025: Committee and Remaining Stages · 4 divisions

  • ✓ voted for the motion motion passed · 104–48
  • ✗ voted to reject an amendment to the bill motion failed · 67–83
  • ✗ voted to reject an amendment to the bill motion failed · 47–104
  • ✗ voted to reject an amendment to the bill motion failed · 64–82
• 2025-05-17
  LOBBY
  Chambers Ireland 5 returns Economic Development and IndustryEmploymentFinanceTaxationTrade

  • "The need for the new Government to tackle the costs of doing business. This includes reforming business taxation, reviewing employment legislation, applying the SME Test and increasing access to finance. "
  • "The need for the new Government to tackle the costs of doing business. This includes reforming business taxation, reviewing employment legislation, applying the SME Test and increasing access to finance. "
  • "The need for the new Government to tackle the costs of doing business. This includes reforming business taxation, reviewing employment legislation, applying the SME Test and increasing access to finance. "
  • "The need for the new Government to tackle the costs of doing business. This includes reforming business taxation and supporting legislation, reviewing employment legislation, applying the SME Test and increasing access to finance. "
  • "The need for the new Government to tackle the costs of doing business. This includes reforming business taxation, reviewing employment legislation, applying the SME Test, expanding trade relationships and increasing access to finance. "
• 2025-01-21
  LOBBY
  Rockwood Consulting ULC Finance

  • Sought policy changes to support Irish equity capital markets
• 2025-01-21
  LOBBY
  Irish Stock Exchange plc trading as Euronext Dublin Finance

  • To seek support for policy changes to support Irish equity capital markets
• 2025-01-21
  LOBBY
  Retailers Against Smuggling Finance

  • Seek greater Government action on smuggling
• 2025-01-21
  LOBBY
  Ibec Finance

  • National Fintech Hub Innovation Space
• 2024-11-05
  VOTE
  Finance Bill 2024: Committee and Remaining Stages

  • ✓ voted for the motion motion passed · 75–55
• 2024-10-16
  VOTE
  Finance Bill 2024

  A bill to provide for the imposition, repeal, remission, alteration and regulation of taxation, of stamp duties and of duties relating to excise and otherwise to make further provision in connection with finance; to make provision for supports to employers and certain businesses and for that purpose to amend the Taxes Consolidation Act 1997, the Social Welfare Consolidation Act 2005, the Value-Added Tax Consolidation Act 2010 and Part 7 of the Emergency Measures in the Public Interest (Covid-19) Act 2020; and to provide for related matters.

  • ✓ voted to progress the bill whether the bill should proceed (Second Stage) motion passed · 74–49
• 2024-09-26
  LOBBY
  National Traveller MABS Finance

  • An copy of NTMABS research report into financial literacy in the Traveller community was sent via email to all T.D.'s and Senators
• 2024-04-16
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance if the exclusion of persons with single upper-limb amputations from eligibility for primary medical certificate is contrary to Articles 4 and 20 of the UNCRPD; and if he will make a statement on the matter. [16294/24]
• 2024-04-16
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance to reconsider the exclusion of persons with single upper-limb amputations from eligibility for the primary medical certificate. [16293/24]
• 2024-01-17
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance if he will provide clarification where in the Revenue Commissioners guidance it is stated that uploading health receipts is a prerequisite for availing of a tax reclaim for gluten free foods; and if he will make a statement on the matter. [56774/23]
• 2024-01-17
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance if he will provide clarification on whether a receipt must specifically state ‘gluten-free’ to claim for gluten-free foods; and if he will make a statement on the matter. [56775/23]
• 2024-01-17
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance to provide details of the amount of money claimed by the agricultural sector in VAT 58 reclaims annually for the past ten years; and if he will make a statement on the matter. [1051/24]
• 2023-11-23
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance if he can provide an update on Ireland’s membership of the crypto-asset reporting framework and any proposed legislative change to tax reporting relevant to the exchange of information between members; and if he will make a statement on the matter. [51396/23]
• 2023-11-22
  VOTE
  Finance (No. 2) Bill 2023: Report and Final Stages · 5 divisions

  • ✓ voted for the motion motion passed · 80–53
  • ✗ voted to reject an amendment to the bill motion failed · 51–78
  • ✗ voted to reject an amendment to the bill motion failed · 50–76
  • ✗ voted to reject an amendment to the bill motion failed · 52–81
  • ✗ voted to reject an amendment to the bill motion failed · 52–79
• 2023-11-07
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance the number of Revenue Commissioners staff assigned to anti-smuggling activities, across all areas of illicit trade, in each of the past ten years. [48611/23]
• 2023-10-25
  VOTE
  Finance (No. 2) Bill 2023

  A bill to provide for the imposition, repeal, remission, alteration and regulation of taxation, of stamp duties and of duties relating to excise and otherwise to make further provision in connection with finance; and to provide for related matters.

  • ✓ voted for the motion motion passed · 76–56
• 2023-10-18
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance whether an employer can provide part of an employee's annual bonus as a voucher under the small benefit exemption; and if he will make a statement on the matter. [45647/23]
• 2023-06-22
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance if he will provide a report on the ministerial trade visit to Money 20/20 Europe 2023 in Amsterdam; the way in which he supported IDA Ireland and Enterprise Ireland to achieve their objectives on this visit; and if he will make a statement on the matter. [29962/23]
• 2023-06-22
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance his views on Ireland’s bid to host the new EU AML Authority; if Ireland having a strong AML, legal and administrative framework will assist in this bid; the next steps that will be taken to advance Ireland’s bid; and if he will make a statement on the matter. [29963/23]
• 2023-06-14
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance if he will provide a definition of cannabinoid products as they relate to Parliamentary Question No. 214 of 30 May 2023. [28659/23]
• 2023-05-30
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance if he will provide a breakdown of the number of seizures of cannabinoids (cannabis edibles) products by the Revenue Commissioners for each of the years 2018 to 2022 and to date in 2023, in tabular form; the estimated street value or worth of those seizures; and if he will make a statement on the matter. [25751/23]
• 2023-05-09
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance his views on further tax breaks that could potentially be offered to landlords to keep them in the rental market. [11844/23]
• 2023-05-09
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance the number of nitrous oxide seizures made by the Revenue Commissioners in 2021, 2022 and to date in 2023; the number of cannisters included in each seizure; and if he will make a statement on the matter. [21728/23]
• 2023-03-28
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance if he has considered increasing the rent-a-room tax-free threshold to encourage more homeowners to take up the scheme and to increase available rental supply; and if he will make a statement on the matter. [15357/23]
• 2023-03-28
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance if his attention has been drawn to the prohibitive effect that rising insurance premiums are having on person's looking to open indoor play facilities; if this is a matter that the Cabinet Committee Sub-Group on Insurance Reform is considering; and if he will make a statement on the matter. [14652/23]
• 2023-03-07
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance his plans to increase the tax-free allowance for pensioners to bring it in line with the new allowance for workers. [11283/23]
• 2023-03-07
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance his plans to review the 41% exit tax charged on life-wrapped funds sold by life assurance companies and from exchange trade funds. [11282/23]
• 2023-02-15
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance further to Parliamentary Question No. 246 of 22 November 2022, if he will explain his statement that the Central Bank cannot dictate the pricing or provision of insurance products, given that it has recently banned the practice of price walking, thus intervening in the pricing of motor insurance; and if he will make a statement on the matter. [7712/23]
• 2023-02-08
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance if he has considered the business case for deferring stamp duty liability on properties that have been purchased by individuals, groups or businesses with the sole purpose of improvement in order to encourage investors to fix up older, less energy efficient stock for resale, thereby creating a green flipping business model; and if he will make a statement on the matter. [5983/23]
• 2023-02-01
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance if he will consider amending the Financial Services and Pensions Ombudsman Act 2017 to assist people who feel their pension was devalued by mismanagement through wind up (details supplied) but who cannot be assisted by the Ombudsman because the pension scheme in question no longer exists; and if he will make a statement on the matter. [5286/23]
• 2023-01-18
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance the measures that are in place to assist persons who feel that their pension was devalued by mismanagement through a company wind-up but who cannot be assisted by the ombudsman given that the pension scheme in question no longer exists (details supplied); and if he will make a statement on the matter. [1014/23]
• 2023-01-18
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance further to Parliamentary Question No. 193 of 17 February 2022, if the tax exemption limit for persons aged 65 years and over will be reviewed, given the Exchequer surplus in 2022 which may make it possible to increase the tax exemption limit while remaining within the fiscal parameters; and if he will make a statement on the matter. [2082/23]
• 2023-01-18
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance the current position in regard to the Disabled Drivers Medical Board of Appeal; if new members have been appointed; if so, the date from which they were appointed; and if he will outline their terms and conditions of engagement. [2110/23]
• 2023-01-18
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance the number of appeals that have been heard to date by the Disabled Drivers Medical Board of Appeal; the total number of appeals that are on hand waiting to be heard; and if he will make a statement on the matter. [2111/23]
• 2023-01-18
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance the legal basis for the secretary and secretariat of the Disabled Drivers Medical Board of Appeal, in the absence of a DDMBA Chair and Board; and if he will make a statement on the matter. [2112/23]
• 2022-11-23
  VOTE
  Finance Bill 2022 · 4 divisions

  A bill to provide for the imposition, repeal, remission, alteration and regulation of taxation, of stamp duties and of duties relating to excise and otherwise to make further provision in connection with finance including the regulation of customs; to make provision for supports to certain sectors of the economy; and to provide for related matters.

  • ✓ voted for the motion motion passed · 78–58
  • ✗ voted to reject an amendment to the bill motion failed · 57–75
  • ✗ voted to reject an amendment to the bill motion failed · 53–79
  • ✗ voted to reject an amendment to the bill motion failed · 58–74
• 2022-11-22
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance if he will consider introducing a two-tiered BIK system based on a person’s income, given the impact that the BIK changes introduced in Budget 2023 will have on workers during the cost-of-living crisis; and if he will make a statement on the matter. [57640/22]
• 2022-11-22
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance if his Department will examine the matter of decreasing insurance premiums for retired individuals no longer commuting to and from work by car; if this is a matter which the subgroup on insurance reform is considering; and if he will make a statement on the matter. [57954/22]
• 2022-11-08
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance if he will provide an update on his Department's retail banking review; the outstanding work to be completed in respect of this; the timeline for when it will be completed and published; and if he will make a statement on the matter. [54277/22]
• 2022-11-08
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance if a 50% discount on VRT for new cars for taxi-driving would increase the number of taxis. [54565/22]
• 2022-11-08
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance if he will outline the regulations concerning VRT for taxi vehicles; and the way in which these rules integrate with EU laws. [54566/22]
• 2022-10-27
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance if he will reconsider the BIK changes introduced in Budget 2023 which will have a huge impact on workers during the cost-of-living crisis. [53902/22]
• 2022-10-26
  VOTE
  Finance Bill 2022

  A bill to provide for the imposition, repeal, remission, alteration and regulation of taxation, of stamp duties and of duties relating to excise and otherwise to make further provision in connection with finance including the regulation of customs; to make provision for supports to certain sectors of the economy; and to provide for related matters.

  • ✓ voted to progress the bill whether the bill should proceed (Second Stage) motion passed · 78–55
• 2022-10-05
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance his views in relation to the trajectory of the Euro; the steps that are being taken at both national and European level to protect the value of the Euro; and if he will make a statement on the matter. [48781/22]
• 2022-10-05
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance if the change to the threshold for the higher income tax band introduced in Budget 2023 also applies to retired persons; and if he will make a statement on the matter. [49085/22]
• 2022-09-27
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance the number of persons that have availed of the help to buy scheme each year since its introduction. [46958/22]
• 2022-09-20
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance his views on the feasibility of adding beauticians, hairdressers and childcare workers to the existing list of workers who can claim flat-rate expenses; and if he will make a statement on the matter. [45770/22]
• 2022-09-20
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance the number of nitrous oxide canisters seized by the Revenue Commissioners on a monthly basis in each of the years of 2019 to 2021 and to date in 2022, in tabular form; and if he will make a statement on the matter. [45791/22]
• 2022-07-05
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance when the Central Revenue Information Office at Cathedral Street, North City, Dublin 1 will be open to members of the public; and if he will make a statement on the matter. [35284/22]
• 2022-05-31
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance the amount of nitrous oxide that was seized by the Revenue Commissioners in 2021 to date in 2022; and if he will make a statement on the matter. [27855/22]
• 2022-05-11
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance if he will consider increasing the tax exemption for those renting a room in their home to encourage persons to rent a room in their home to those coming to Ireland from Ukraine. [23764/22]
• 2022-05-11
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance if he will outline proposals to support small businesses to cope with the increasing costs of heat and electricity; and if he will make a statement on the matter. [23766/22]
• 2022-04-05
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance if there is a forum for members of the public to make submissions to the primary medical certificate review; and if he will make a statement on the matter. [17416/22]
• 2022-02-22
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance if his Department is considering reducing the VAT rate to 9% for dry-cleaning businesses in line with all other sectors of the hospitality industry; and if he will make a statement on the matter. [9429/22]
• 2022-02-17
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance when the tax exemption limit for persons aged 65 years and over will be reviewed in order that it increases in line with the increase in the old age pension; and if he will make a statement on the matter. [8882/22]
• 2022-01-25
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance if his attention has been drawn to delays in the administration of the disabled drivers and disabled passengers scheme; the appropriateness of such delays; the actions that are being taken to address these delays; and if he will make a statement on the matter. [2904/22]
• 2022-01-25
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance the rationale underpinning the suspension of the disabled drivers and disabled passengers' scheme; and if he will make a statement on the matter. [2905/22]
• 2022-01-25
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance when the new members of the Disabled Drivers Medical Board of Appeals will be appointed; and if he will make a statement on the matter. [2909/22]
• 2022-01-25
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance the current status of the proposed review of the primary medical certificate system; and if he will make a statement on the matter. [2910/22]
• 2021-12-16
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance his views on the regulation of virtual currencies in Ireland; and if he will make a statement on the matter. [62087/21]
• 2021-12-02
  VOTE
  Finance Bill 2021 · 7 divisions

  A bill to provide for the imposition, repeal, remission, alteration and regulation of taxation, of stamp duties and of duties relating to excise and otherwise to make further provision in connection with finance including the regulation of customs; to amend Part 7 of the Emergency Measures in the Public Interest (Covid-19) Act 2020 and otherwise make provision for supports to certain sectors of the economy; and to provide for related matters.

  • ✓ voted for the motion motion passed · 68–42
  • ✗ voted to reject an amendment to the bill motion failed · 46–65
  • ✗ voted to reject an amendment to the bill motion failed · 47–64
  • ✗ voted to reject an amendment to the bill motion failed · 46–67
  • ✗ voted to reject an amendment to the bill motion failed · 44–66
  • ✗ voted to reject an amendment to the bill motion failed · 45–64
  • ✗ voted to reject an amendment to the bill motion failed · 46–69
• 2021-12-01
  VOTE
  Finance Bill 2021 · 2 divisions

  A bill to provide for the imposition, repeal, remission, alteration and regulation of taxation, of stamp duties and of duties relating to excise and otherwise to make further provision in connection with finance including the regulation of customs; to amend Part 7 of the Emergency Measures in the Public Interest (Covid-19) Act 2020 and otherwise make provision for supports to certain sectors of the economy; and to provide for related matters.

  • ✗ voted to reject an amendment to the bill motion failed · 45–76
  • ✗ voted to reject an amendment to the bill motion failed · 49–75
• 2021-11-10
  VOTE
  Finance Bill 2021: Financial Resolutions (Resumed)

  • ✓ voted for the motion motion passed · 73–54
• 2021-11-03
  VOTE
  Finance Bill 2021

  A bill to provide for the imposition, repeal, remission, alteration and regulation of taxation, of stamp duties and of duties relating to excise and otherwise to make further provision in connection with finance including the regulation of customs; to amend Part 7 of the Emergency Measures in the Public Interest (Covid-19) Act 2020 and otherwise make provision for supports to certain sectors of the economy; and to provide for related matters.

  • ✓ voted for the motion motion passed · 71–54
• 2021-10-21
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance his views on reviewing the local property tax liability to make those in receipt of the old age pension exempt from paying local property tax due to their reduced income and financial inability to pay; and if he will make a statement on the matter. [51754/21]
• 2021-10-05
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance the estimated level of profits NAMA is expected to generate. [47608/21]
• 2021-10-05
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance if the projected profits of NAMA will exceed its subordinated debt. [47609/21]
• 2021-09-22
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance the steps taken by his Department to support the implementation of the national remote work strategy Making Remote Work; the approximate number or percentage of staff within his Department who have access to cloud services for remote videoconferencing and the capacity to work remotely; his plans to increase this percentage; the framework under which procurement for this is managed; and if he will make a statement on the matter. [45367/21]
• 2021-09-22
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance the steps taken by agencies under the remit of his Department to support the implementation of the national remote work strategy Making Remote Work; the approximate number or percentage of staff within these agencies who have access to cloud services for remote videoconferencing and the capacity to work remotely; if there are plans to increase this percentage; the framework under which procurement for this is managed; and if he will make a statement on the matter. [45384/21]
• 2021-09-21
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance the tax incentives and measures under consideration to support remote and flexible working options; and if he will make a statement on the matter. [44681/21]
• 2021-09-21
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance his views on the conclusion of the recent CCPC investigation regarding insurance; and his views on whether the binding agreements entered into by insurance companies will further reduce insurance premiums for drivers. [44682/21]
• 2021-09-15
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance the amount of nitrous oxide seized by customs each year since 2015 to 2020 and to date in 2021; and if he will make a statement on the matter. [43413/21]
• 2021-07-15
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance if his attention has been drawn to proposals from a group (details supplied) regarding income tax relief for owner-occupiers and VAT rebates for social landlords; his plans to implement these measures; and if he will make a statement on the matter. [38778/21]
• 2021-07-14
  VOTE
  Finance (Local Property Tax) (Amendment) Bill 2021: Committee and Remaining Stages · 2 divisions

  • ✓ voted for the motion motion passed · 92–48
  • ✗ voted to reject an amendment to the bill motion failed · 50–88
• 2021-07-14
  VOTE
  Finance (Local Property Tax) (Amendment) Bill 2021: Financial Resolution

  • ✓ voted for the motion motion passed · 93–48
• 2021-07-08
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance if his Department or the Revenue Commissioners that will draft the eligibility criteria for the business resumption support scheme; the section of his Department or the Revenue Commissioners that will be responsible for drafting the eligibility criteria; and if he will make a statement on the matter. [37043/21]
• 2021-07-08
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance the reason a small business providing mortgage advice that is already approved by the Central Bank and holds an approved PCF-1, must undergo a separate exam, a new application and an interview with senior Central Bank staff in order to provide advice on mortgage protection and home insurance; his views on whether this is a reasonable a requirement for a low-risk product such as mortgage protection and home insurance; and if he will make a statement on the matter. [37059/21]
• 2021-06-15
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance his views on the application of the 5% VAT rate on all period products here (details supplied); if Ireland is maximising the use of the lower VAT rate; the details of submissions made by Ireland in relation to the VAT review; if the submission included period products; and his position in relation to same. [30622/21]
• 2021-06-15
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance if a parent who is fully financially supporting their child who resides outside of the EU can claim tax relief on their income; and if he will make a statement on the matter. [31096/21]
• 2021-05-06
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance if the staycation grant could be adapted to allow mobile home owners claim tax back on their annual fees; and if he will make a statement on the matter. [23541/21]
• 2021-03-31
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance if steps can be taken to prevent mortgage approval from being withdrawn from persons due to the fact they are in receipt of the employment wage subsidy scheme or Covid restrictions support scheme. [17149/21]
• 2021-03-31
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance if he will report on the progress of his Department in tackling the high cost of insurance and the competitiveness of the insurance market here; and if he will make a statement on the matter. [17150/21]
• 2021-03-31
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance if he will report on the operation of the VAT refund scheme for charities; his views on the uptake of the scheme; and if he will make a statement on the matter. [17228/21]
• 2021-03-24
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance the payment options available for persons to pay fines, charges or bills by his Department; and if there are plans to provide further online payment facilities. [15854/21]
• 2021-02-18
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance the progress made by his Department in tackling the high cost of insurance and the competitiveness of the insurance market here; and if he will make a statement on the matter. [9258/21]
• 2021-02-18
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance the status of the operation of the VAT refund scheme for charities which he introduced; his views on the uptake of the scheme; and if he will make a statement on the matter. [9259/21]
• 2021-02-10
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance if he will report on his engagement with the banks in relation to providing support to mortgage holders in receipt of the pandemic unemployment payment or the employment wage subsidy scheme who may be finding it difficult to make repayments at present; and if he will make a statement on the matter. [6594/21]
• 2021-01-21
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance if community centres can avail of the Covid restrictions support scheme initiative. [3136/21]
• 2021-01-14
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance the way new companies can determine their eligibility of wage subsidy scheme if they were not in operation one year ago; and if he will make a statement on the matter. [1961/21]
• 2021-01-14
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance his engagement with the banks on business loans which many closed businesses will find difficult to repay at present; and if he will make a statement on the matter. [1963/21]
• 2020-12-03
  VOTE
  Finance Bill 2020 · 3 divisions

  A bill to provide for the imposition, repeal, remission, alteration and regulation of taxation, of stamp duties and of duties relating to excise and otherwise to make further provision in connection with finance including the regulation of customs; to amend Part 7 of the Emergency Measures in the Public Interest (Covid-19) Act 2020 and otherwise make provision for supports to certain sectors of the economy; and to provide for related matters.

  • ✓ voted for the motion motion passed · 80–49
  • ✗ voted to reject an amendment to the bill motion failed · 51–77
  • ✗ voted to reject an amendment to the bill motion failed · 50–71
• 2020-12-02
  VOTE
  Finance Bill 2020

  A bill to provide for the imposition, repeal, remission, alteration and regulation of taxation, of stamp duties and of duties relating to excise and otherwise to make further provision in connection with finance including the regulation of customs; to amend Part 7 of the Emergency Measures in the Public Interest (Covid-19) Act 2020 and otherwise make provision for supports to certain sectors of the economy; and to provide for related matters.

  • ✗ voted to reject an amendment to the bill motion failed · 52–80
• 2020-11-11
  VOTE
  Finance Bill 2020: Financial Resolutions

  • ✓ voted for the motion motion passed · 84–64
• 2020-11-11
  VOTE
  Finance Bill 2020

  A bill to provide for the imposition, repeal, remission, alteration and regulation of taxation, of stamp duties and of duties relating to excise and otherwise to make further provision in connection with finance including the regulation of customs; to amend Part 7 of the Emergency Measures in the Public Interest (Covid-19) Act 2020 and otherwise make provision for supports to certain sectors of the economy; and to provide for related matters.

  • ✓ voted for the motion motion passed · 85–64
• 2020-11-03
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance when the disabled drivers tax concession scheme will be reactivated to allow disabled drivers access the scheme which is so important to rural drivers with no access to public transport; and if he will make a statement on the matter. [32370/20]
• 2020-10-22
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance if he will review the tax burden for persons over 66 years of age who are still making tax contributions (details supplied). [32249/20]
• 2020-10-20
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance if the Covid restrictions support scheme, CRSS, applies to companies that support the entertainment sector but that do not have a physical product, companies that provide a service to the entertainment industry that may rent venues, products and so on, for example, event promoters, arts and lighting specialists; and if he will make a statement on the matter. [31574/20]
• 2020-10-13
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance the steps he will take to address the increasingly high cost of motor insurance, in particular for young drivers and drivers of vehicles such as caddies; and if he will make a statement on the matter. [29899/20]
• 2020-10-06
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance the support that will be made available to persons on the pandemic unemployment payment or employment wage subsidy scheme that receive notification from their bank that they have now withdrawn their mortgage holiday; his plans to discuss the issue with the major banks; and if he will make a statement on the matter. [28634/20]
• 2020-09-22
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance the way in which claims for employment wage subsidy scheme by employees of an airline (details supplied) are being processed; and if he will make a statement on the matter. [24950/20]
• 2020-09-22
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance if the process for claiming tax credits when working from home will be simplified by automatically providing a tax credit or part thereof for each day a person works from home; and if he will make a statement on the matter. [24945/20]
• 2020-09-16
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance the workers eligible for a tax credit for a work uniform; if childcare providers qualify for this tax credit; and if he will make a statement on the matter. [24352/20]
• 2020-07-28
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance the amount of nitrous oxide seized by customs each year since 2015 to 2019 and to date in 2020; and if he will make a statement on the matter. [18610/20]
• 2020-07-07
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance the capital gains and other tax liabilities if a person surrenders their property to the financial institution that owns the mortgage; and if he will make a statement on the matter. [14407/20]
• 2020-06-30
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance further to Parliamentary Question No. 81 of 16 June 2020, the reason dentists are excluded from a VAT exemption when many other medical professions are included; the reason dentists protecting patients from Covid-19 are treated differently to nursing homes protecting their residents from Covid-19 or doctors protecting their patients from Covid-19; and if he will make a statement on the matter. [12759/20]
• 2020-06-30
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance further to Parliamentary Question No. 45 of 3 June 2020, if a company (details supplied) is in breach of the voluntary agreement by increasing the premium for a business; and if he will make a statement on the matter. [13364/20]
• 2020-06-23
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance the advice he can provide to a person who lost his or her job during the Covid-19 crisis, applied for a mortgage break for three months and now calculates that, over the lifetime of the mortgage, he or she will repay nearly triple the amount saved during the mortgage break; and if he will make a statement on the matter. [11915/20]
• 2020-06-16
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance if the announcement by the Revenue Commissioners that there will be no VAT on PPE applies to dental practices; and if he will make a statement on the matter. [11049/20]
• 2020-06-03
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance if his attention has been drawn to the difficulties faced by businesses when an employee receiving the pandemic unemployment payment leaves their job due to the fact their replacement will not be eligible for the Covid-19 wage subsidy scheme; if he will amend the scheme in order that businesses are entitled to the wage subsidy scheme for the number of employees working in the organisation in February 2020 rather than for specific employees; and if he will make a statement on the matter. [9087/20]
• 2020-06-03
  PQ
  Asked Finance

  Deputy Emer Higgins asked the Minister for Finance if his attention has been drawn to the fact that insurers are increasing premiums to customers despite no claims by the customer during the Covid-19 crisis and that they are demanding 25% of the premium to continue policies in suspended mode during the crisis by which cover is reduced; his plans to intervene to ensure fairness for business owners; and if he will make a statement on the matter. [9091/20]