Pearse Doherty

Sinn Féin · Donegal

Activity on Finance — 3018 events (20 lobbying · 2939 questions · 149 votes) full profile →

• 2026-04-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance if he will consider examining the potential of reduced VAT rates to support the craft industry; and if he will make a statement on the matter. [27587/26]
• 2026-04-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance if the excise reduction for auto diesel impacts the excise charged on HVO; and if he will make a statement on the matter. [27588/26]
• 2026-03-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance if he will consider the removal of the 1% levy on life assurance investment policies where such policies are used exclusively to hold personal injury, medical negligence, or other compensation awards; and if he will make a statement on the matter. [23182/26]
• 2026-03-25
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 409 of 18 March 2026, to outline the projected additional corporation taxes that will be taken in as a direct result of the global minimum effective tax rate (ETR) of 15 percent in 2026; and if he will make a statement on the matter. [22737/26]
• 2026-03-25
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the total payment from the Central Bank to the Irish Banking sector in the form of interest payments on reserves for each of the last five years, in tabular form; and if he will make a statement on the matter. [22738/26]
• 2026-03-25
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 452 of 18 March 2026, the reason commercial consideration would `be given in relation to an interest rate between the EIB the publicly owned bank of the SBCI; and if he will make a statement on the matter. [22739/26]
• 2026-03-25
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 450 of the 18 of March 2026, if he can clarify whether specifically the Motor Insurance Transparency Code will be legally binding on insurance companies and intermediaries and subject to the Administrative Sanctions Procedure (ASP) of the Central Bank; and if he will make a statement on the matter. [22740/26]
• 2026-03-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance if he will confirm whether the higher 15% corporation tax rate will be applied to all multinationals earning over €750 million in 2026; and if he will make a statement on the matter. [18547/26]
• 2026-03-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the cost to the Exchequer of reverting carbon tax on home heating oil back to the levels of each of the years 2019, 2020, 2021, 2022, 2023, 2024 and 2025 respectively from the 1 April 2026 on both a first and full year basis and inclusive and exclusive of VAT, in tabular form. [19217/26]
• 2026-03-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the cost to the Exchequer of reverting carbon tax on back to the levels of each of the years 2019, 2020, 2021, 2022, 2023, 2024 and 2025 respectively from the 1 April 2026 on both a first and full year basis and inclusive and exclusive of VAT, in tabular form. [19218/26]
• 2026-03-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the cost to the Exchequer of reverting carbon tax on home heating oil back to the levels each of the years 2019, 2020, 2021, 2022, 2023, 2024 and 2025 respectively from the 1 April to the 30 June 2026 on both a first and full year basis and inclusive and exclusive of VAT, in tabular form. [19219/26]
• 2026-03-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the cost to the Exchequer of reverting carbon tax back to each the levels of the years 2019, 2020, 2021, 2022, 2023, 2024 and 2025 respectively from the 1 April to the 30 June 2026 on both a first and full year basis and inclusive and exclusive of VAT, in tabular form. [19220/26]
• 2026-03-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the reason the motor insurance transparency code is voluntary, despite this not being mentioned in the Action Plan for Insurance Reform 2025–2029; when the decision was made for the code to be voluntary; the rationale; and if he will make a statement on the matter. [19632/26]
• 2026-03-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated cost of reducing excise to the same level on petrol, diesel and marked gas oil to the same level as the reduced rate in 2024, from 1 April 2026, on a first and full year basis; cost of reducing excise to the same level on petrol, diesel and marked gas oil to the same level as the reduced rate in 2023 from 1 of April 2026 on a first and full year basis; and if he will make a statement on the matter. [19633/26]
• 2026-03-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance to specify the interest rate on the €200,000,000 million loan from the EIB to the SBCI; to provide an exhaustive list of all of the lending partners of the SBCI; and if he will make a statement on the matter. [19634/26]
• 2026-03-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 105 of 4 of March 2026, the interest rate and/or annual return on investment for each commitment, in tabular form; and if he will make a statement on the matter. [19635/26]
• 2026-03-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 105 of 4 of March 2026, if each investment allows for forward purchase, or the purchase of new or second hand residential property, in tabular form; and if he will make a statement on the matter. [19636/26]
• 2026-03-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance to provide each investment by the ISIF in any company or fund that provides residential accommodation the level of the investment and when the initial first investment was made, in tabular form; and if he will make a statement on the matter. [17858/26]
• 2026-02-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance to provide an exhaustive list of flood related compensation, paid from his Department's vote allocations over the past ten years; and if he will make a statement on the matter. [14100/26]
• 2026-02-19
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the number of multi-property owners that own more than 100 residential properties and 1,000 residential properties, excluding local authorities and approved housing bodies; how this has changed over the past ten years, using the information provided through local property tax; and if he will make a statement on the matter. [13837/26]
• 2026-02-19
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated cost of removing USC on the first €45,000 in income in 2026. [13949/26]
• 2026-02-19
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated cost of removing the USC on the first €40,000 in income in 2026 on a first and full-year basis. [13965/26]
• 2026-02-19
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated cost of providing a €100 increase in the employee tax credit in 2026 on a first and full-year basis. [13966/26]
• 2026-02-19
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated cost of providing a €100 increase in the earned income credit in 2026 on a first and full-year basis. [13967/26]
• 2026-02-12
  LOBBY
  Retailers Against Smuggling Finance

  • Tackling illicit trade
• 2026-02-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated cost in 2026 of increasing the renter tax credit for the year 2026 by €250. [11049/26]
• 2026-02-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the cost of increasing the rent tax credit with the credit equivalent to 8.3% of an individual's annual rent with a minimum credit of €1,250 and a maximum credit of €2,500, per year, clarifying both the full cost and the net cost if the Government has any funding allocated for rent relief in 2026. [11050/26]
• 2026-02-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated cost in 2026 of reversing the carbon tax increase in October 2025 and not proceeding with the increase in May; and if he will make a statement on the matter. [11057/26]
• 2026-02-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated cost in 2026 of reversing all the carbon tax increases since October 2024 and not proceeding with the increase in May 2026; and if he will make a statement on the matter. [11058/26]
• 2026-02-10
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the steps he is taking to ensure that flood insurance is extended to the approximately 290,000 buildings in the State that have limited or no flood insurance; and if he will make a statement on the matter. [10449/26]
• 2026-02-10
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the total number of homes and total value of homes that have been bulk purchased each year, and subject to the higher rate of stamp duty, since the higher rate was introduced; and if he will make a statement on the matter. [10450/26]
• 2026-02-10
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance if he will bring forward a cost-of-living package, considering inflation is far higher than projected on budget day, at 2.8%, and given the findings of the ESRI that the budget has resulted in income losses for the average household; and if he will make a statement on the matter. [10451/26]
• 2026-02-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the way in which fees applied by the data protection commission are incorporated within revenue projections; if the large volume of outstanding fees are currently contained within revenue projection; and if he will make a statement on the matter. [9114/26]
• 2026-02-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 230 of 29 January 2026, if he will confirm that neither his Department or the Central Bank collect data on special purpose vehicles whose primary economic activity is purchasing and owning commercial and residential property, as this is not at category in either the statistical publication or the registration guidelines; and if he will make a statement on the matter. [9115/26]
• 2026-02-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 231 if he is aware of any engagement between the Central Bank and national competent authority in Luxembourg, Netherlands, Cyprus, Germany and Jersey in relation to macroprudential measures for property funds; and if he will make a statement on the matter. [9116/26]
• 2026-02-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the number of DT1 forms submitted each year since 2016; the total estimated market value at time of disposition for each year; the total revenue raised by the discretionary trust tax both in the form of the initial 6% charge and annual 1% charge, in tabular form. [7613/26]
• 2026-01-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance to clarify in relation to table 5 (details supplied) how the use of deferred tax assets are treated in the statistics; if the approximately €0.5 billion deferred tax assets used by the banks is contained within the €1.2 billion or had the bank not used DTAs the figure would be higher; and if he will make a statement on the matter. [7253/26]
• 2026-01-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance further to Parliamentary Question Nos. 331 and 332 of 22 January 2026, the number of people claiming non-dom status that are both resident in Ireland and Irish nationals; and if he will make a statement on the matter. [7255/26]
• 2026-01-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated share of the €1.24 trillion in assets now held in Irish special purpose entities/section 110 companies; the breakdown, by value and number of special purpose entities/section 110 companies, by economic activity; and if he will make a statement on the matter. [7256/26]
• 2026-01-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance to provide an update in relation to the Central Banks engagement with other national competent authorities in Europe to monitor whether exposure to Irish property assets has increased in these jurisdictions making particular reference to the outcome of engagement with the national competent authority in Luxembourg; and if he will make a statement on the matter. [7257/26]
• 2026-01-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance further to Parliamentary Question 316 of 22 January 2026, the percentage of funds that are still above the 60% leverage threshold; the share with other 70%, 80%, 90% and 100% leverage respectively; and if he will make a statement on the matter. [7258/26]
• 2026-01-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the total corporation tax collected from non-resident investment funds investing in Irish property; and if he will make a statement on the matter. [5181/26]
• 2026-01-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance further to Parliamentary to Question No. 227 of 18 December 2025, if he is concerned by the very low level of tax being paid by legal structures profiting from Irish property (details supplied); and if he will make a statement on the matter. [5182/26]
• 2026-01-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the progress of all property funds reaching a target of 60% leverage limit on the ratio of property funds’ total debt to their total assets and 60% will be reached by the five year time limit; the current level of leverage in Irish property funds; the leverage level of the top 10% of most leveraged funds; and if he will make a statement on the matter. [5183/26]
• 2026-01-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance to provide an update on the pursuit of reciprocity with other European jurisdictions in relation the macroprudential policy framework for Irish property funds; and if he will make a statement on the matter. [5184/26]
• 2026-01-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance to specify which Minister brought the memos to Cabinet to approve allocations to World Bank programme IDA 18, IDA 19, and IDA 20 respectively; and if he will make a statement on the matter. [5185/26]
• 2026-01-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 817 of 13 January 2026, to provide details on the outcome of the 209 compliance interventions completed on qualifying companies in 2024, and the 155 compliance interventions completed in 2025; the number of compliance interventions each year prior since 2016; and if he will make a statement on the matter. [5202/26]
• 2026-01-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 818 of 13 January 2026, to outline the rationale for not providing information on the categories of SPE/S.110 companies given that this information is required on the registration form for these vehicles; and if he will make a statement on the matter. [5203/26]
• 2026-01-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 824 of 13 January 2026, to provide a comprehensive list of all ‘limited scope’ double taxation agreements that go alongside Tax Information Exchange Agreements (TIEA) or standalone; and if he will make a statement on the matter. [5204/26]
• 2026-01-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance for an update on the legislation to dissolve NAMA; the total assets still under management by NAMA; and if he will make a statement on the matter. [5250/26]
• 2026-01-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance if the NTMA, under the new long-term investment strategy for FIF and ICNF, can invest in Irish sovereign debt; and if he will make a statement on the matter. [5251/26]
• 2026-01-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance when Ireland first concluded any form of tax information exchange agreements with Jersey; and if he will make a statement on the matter. [5252/26]
• 2026-01-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance to provide details contained in table 11 of returns (details supplied) excluding all aircraft leasing companies; and if he will make a statement on the matter. [5253/26]
• 2026-01-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance to provide additional information in relation to the growing negative VAT yield of special purpose vehicles contained in table 11 (details supplied); and if he will make a statement on the matter. [5254/26]
• 2026-01-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the number of taxpayer units who have self-assessed with Revenue as non-domiciled in 2023; the total number of taxpayer units with non-domiciled status that are resident or ordinarily resident in the State; and if he will make a statement on the matter. [5330/26]
• 2026-01-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the number of taxpayer units who have self-assessed with Revenue as non-domiciled in 2023 but are resident or ordinarily resident in the State that declare as Irish nationals in the Form 11 submitted to Revenue; and if he will make a statement on the matter. [5331/26]
• 2026-01-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the total number of people that have had their non-domicile status reviewed and ultimately revoked each year since 2016, in tabular form; and if he will make a statement on the matter. [5345/26]
• 2026-01-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance to clarify the way in which Irish banks are classified for the purposes of corporation tax by ownership in (details supplied); and if he will make a statement on the matter. [5346/26]
• 2026-01-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the procedural change between the Revenue Commissioners and social welfare in terms of sharing information in relation to carers; the number of letters that have been issued informing people that they have an outstanding tax liability; the average tax liability; and if he will make a statement on the matter. [5377/26]
• 2026-01-21
  LOBBY
  Car Rental Council of Ireland Finance

  • Budget Submission
• 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.
• 2026-01-20
  LOBBY
  The Irish Farmers' Association - IFA 2 returns Finance

  • Flat Rate VAT & Broiler Farmers
  • Finance Bill 2025
• 2026-01-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance if he is aware of the challenges faced by workers in the North in relation to positions which offer remote or hybrid working options to employees resident in the South; if he will provide an update on the work that is being done by his Department and any interactions that have occurred with the British Government in relation to taxation issues for cross-Border workers; and if he will make a statement on the matter. [3608/26]
• 2026-01-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance if he is aware of the challenges faced by workers in the North in relation to positions which offer remote or hybrid working options to employees resident in the South; if he has requested the Labour Employer Economic Forum, Shared Island Working Group to examine this issue; and if he will make a statement on the matter. [3609/26]
• 2026-01-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the safeguards and oversight mechanisms in place to ensure special purpose entities/section 110 companies are only used to create a bona fide securitisation and structured finance; the number of SPEs/S.110 companies that have had their registration as an SPE/S.110 company revoked or declined, in tabular form; and if he will make a statement on the matter. [74049/25]
• 2026-01-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated share of the €1.24 trillion in assets now held in Irish special purpose entities/section 110 companies related to the Irish economy and economic activity in this State; and if he will make a statement on the matter. [74050/25]
• 2026-01-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance if he will provide the total number of non-Irish domiciled companies i.e. incorporated in another jurisdiction but fulfil the tax residency test in Ireland; the number of non-domiciled section 110 companies; and if he will make a statement on the matter. [74051/25]
• 2026-01-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance to provide the number of charitable trusts that own special purpose entities/section 110 companies; the number of SPEs owned by each charitable trust, in tabular form; and if he will make a statement on the matter. [74052/25]
• 2026-01-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the total corporation tax paid by special purpose entities/section 110 companies for the most recent year data is available; and if he will make a statement on the matter. [74053/25]
• 2026-01-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance to set out the procedure for suspending a double taxation treaty; and if he will make a statement on the matter. [74054/25]
• 2026-01-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the percentage share and value of securitised mortgages held by each bank in the State; the share of securitised mortgages that have been used as collateral with the ECB; and if he will make a statement on the matter. [74055/25]
• 2026-01-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 252 of 20 March 2025, the reason Jersey does not appear on the list of double taxation agreements; if other jurisdictions have not been included; and if he will make a statement on the matter. [74056/25]
• 2026-01-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance for a breakdown of market assets pledged by Irish banks to the ECB as collateral by Government securities, asset-back securities, corporate bonds, banks bonds etc. [74057/25]
• 2026-01-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 377 of 16 of December 2025, to detail each obligation that no longer applies to covered institutions as a direct result of the revocation of the eligible liabilities guarantee scheme and the Credit Institutions (Financial Support) Act 2008; and if he will make a statement on the matter. [75014/25]
• 2026-01-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance in relation to statements made by his predecessor (details supplied) if the former Minister for Finance met with the CEO of non-lending non-banks known as vulture funds; to outline any engagement between his Department and vulture funds since 2022; and if he will make a statement on the matter. [1070/26]
• 2025-12-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the operating profits of motor insurance companies and public and employer liability insurance using a standard definition of operating profits, that is, after paying all business expenses but before tax and interest deductions from 2020 to 2025, by year; and if he will make a statement on the matter. [73162/25]
• 2025-12-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the updated projections from his Department in the wake of recent CSO inflation figures; and if he will make a statement on the matter. [73720/25]
• 2025-12-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the steps being taken to address the situation where banks are maintaining high mortgage interest rates in order to maintain high profits; and if he will make a statement on the matter. [73721/25]
• 2025-12-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the engagement he has had with other members of the Government in relation to defective concrete block scheme since taking office, including to ensure that all victims of the defective concrete products scandal are treated as equal citizens and are able to access financial products and services on the same basis as everyone else; and if he will make a statement on the matter. [73164/25]
• 2025-12-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance if he will implement the recommendation of the funds review to develop an entity level tax on Irish real estate investment funds to address the situation where these funds pay no tax on rental income; and if he will make a statement on the matter. [73165/25]
• 2025-12-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the total homes and total value of homes that have been bulk purchased, and subject to the higher rate of stamp duty, since the higher rate was introduced and since the start of 2025; and if he will make a statement on the matter. [73166/25]
• 2025-12-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the total estimated amount of public money that will be handed over to property developers for apartments that would have been built anyway from Budget Day to 2030 accounting for measures related to VAT, restricting additionality to only apartment above the number of apartments projected to be built without these measures; and if he will make a statement on the matter. [73163/25]
• 2025-12-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the total number of homes and total value of homes that have been bulk purchased and subject to the higher rate of stamp duty since the higher rate was introduced and since the start of 2025; and if he will make a statement on the matter. [72985/25]
• 2025-12-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the process for determining the best use of the €4 billion received from the IMF in the form of special drawing rights (SDRs) in 2021; the rationale for storing it as with the Central Bank as ‘external reserve assets’; the other options that were available to the Irish State in relation to the €4 billion received; and if he will make a statement on the matter. [73203/25]
• 2025-12-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance if he will oppose any private equity-backed purchase of PTSB; and if he will make a statement on the matter. [71311/25]
• 2025-12-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance to detail Ireland’s contribution to the World Bank each year since 2016, in tabular form; and if he will make a statement on the matter. [71312/25]
• 2025-12-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 228 on the 14 of December 2023, to provide a breakdown of the number of non-tax resident landlords by jurisdiction of residency according to their form 11 tax return from 2011 to the most recent year for which data is available; and if he will make a statement on the matter. [71861/25]
• 2025-12-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the total rental income declared by non-tax residents as part of their form 11 tax return in each year since 2011; and if he will make a statement on the matter. [71865/25]
• 2025-12-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance if the revocation of Eligible Liabilities Guarantee scheme (ELG) and the Credit Institutions (Financial Support) Act in 2008 will have any effect on his powers in relation to banks, or any impact on the obligation or restriction on banks; and if he will detail any change of regulation stemming from these revocations; and if he will make a statement on the matter. [72570/25]
• 2025-12-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the level of inflation that was projected by his Department as it prepared budget 2026, including the decision not to provide an income tax adjustment for workers; and if he will make a statement on the matter. [64572/25]
• 2025-12-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the number of people that have filed an updated valuation for the LPT that have gone up a band; the average additional cost for those households; and if he will make a statement on the matter. [64573/25]
• 2025-12-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the role disproportionate operating profits in the insurance sector has played in driving up the cost of premiums; and if he will make a statement on the matter. [64575/25]
• 2025-12-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the total number and value of shares held by the NTMA in a corporation (details supplied); the profit that has been made to date from this investment; and if he will make a statement on the matter. [64574/25]
• 2025-12-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the steps being taken to address the situation where banks are maintaining high mortgage interest rates in order to maintain high profits; and if he will make a statement on the matter. [64577/25]
• 2025-12-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the total estimated amount of public money that will be handed over to property developers for apartments that would have been built anyway from budget day to 2030 accounting for measures related to VAT and enhanced deductions, restricting additionality to only apartments above the number of apartments projected to be built without these measures; and if he will make a statement on the matter. [64576/25]
• 2025-12-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance if contributions to the World Bank count towards Ireland’s official development assistance target; and if he will make a statement on the matter. [70159/25]
• 2025-12-02
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated cost of extending the reduced VAT rate of 9% applied to electricity and gas to also cover home heating oil; and if he will make a statement on the matter. [67318/25]
• 2025-12-02
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 368 of 18 November 2025, to provide a further breakdown of the number of properties and multiproperty owners owning over 100 properties, by 100 to 199, 200 to 299, 300 to 399, 400 to 499, 500 to 599, 600 to 699, 700 to 799, 800 to 899, 900 to 999, and 1000 or more, excluding AHBs and local authorities, in tabular form; and if he will make a statement on the matter. [67984/25]
• 2025-11-27
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 116 of 19 November 2025, how long discretionary commission arrangements were a feature of the motor hire purchase finance market prior to the practice being stopped in July 2024; and if he will make a statement on the matter. [66887/25]
• 2025-11-27
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated number of active motor finance hire purchase agreements (including personal contract purchase agreements) in operation in the market today; and if he will make a statement on the matter. [66907/25]
• 2025-11-26
  VOTE
  Finance Bill 2025: Report and Final Stages · 7 divisions

  • ✗ voted against the motion motion passed · 76–60
  • ✓ voted to add an amendment to the bill motion failed · 56–75
  • ✓ voted to add an amendment to the bill motion failed · 57–77
  • ✓ voted to add an amendment to the bill motion failed · 57–78
  • ✓ voted to add an amendment to the bill motion failed · 57–79
  • ✓ voted to add an amendment to the bill motion failed · 59–82
  • ✓ voted to add an amendment to the bill motion failed · 61–79
• 2025-11-25
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the way in which the price of 20 cigarettes in Ireland will be affected given the current European Commission proposal for a new own resource based on a tobacco consumption tax and if he will make a statement on the matter. [65433/25]
• 2025-11-25
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the ratio of private sector indebtedness as a share of GNI since 2015, as defined as part of the European Commission’s macroeconomic imbalances procedure, in tabular form; and if he will make a statement on the matter. [65552/25]
• 2025-11-19
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 496 of 4 November 2025, the time period in which the circa 135,000 customers were potentially provided motor finance by car dealers using discretionary commission arrangements; and if he will make a statement on the matter. [64034/25]
• 2025-11-19
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 496 of 4 November 2025, to provide the names of the eight firms engaged in providing discretionary commission arrangements; and if he will make a statement on the matter. [64035/25]
• 2025-11-19
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated cost to the Exchequer of extending the VAT cut on apartment sales to forward-funding deals; the estimated number of apartments this will affect; and if he will make a statement on the matter. [64391/25]
• 2025-11-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 470 of 4 November 2025, to provide the same information, excluding AHBs and local authorities, in tabular form; and if he will make a statement on the matter. [63704/25]
• 2025-11-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 471 of 4 November 2025, the total value of all residential property based on the local property tax data, using the average figure report for all properties below €2.1million; the total value of residential property owned by multi-property owners using the same approach; and if he will make a statement on the matter. [63707/25]
• 2025-11-06
  VOTE
  Finance Bill 2025 · 5 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; and to provide for related matters.

  • ✓ voted to add an amendment to the bill motion failed · 4–6
  • ✓ voted to add an amendment to the bill motion failed · 4–6
  • ✓ voted to add an amendment to the bill motion failed · 4–6
  • ✓ voted for the motion motion passed · 8–2
  • ✗ voted against the motion motion passed · 6–4
• 2025-11-05
  VOTE
  Finance Bill 2025 · 5 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; and to provide for related matters.

  • ✗ voted against the motion motion passed · 6–4
  • ✓ voted to add an amendment to the bill motion failed · 4–5
  • ✗ voted against the motion motion passed · 6–3
  • ✗ voted against the motion motion passed · 5–4
  • ✓ voted to add an amendment to the bill motion failed · 4–5
• 2025-11-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the amount of Irish sovereign debt held by the ECB each year since 2008, in tabular form. [57965/25]
• 2025-11-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance using data from local property taxes, to provide the number of multi-property owners with over one hundred residential properties, including the total number of properties; the number of multi-property owners with between 50 - 99 residential properties and the total number of properties; the number of multi-property owners with between 20 - 49 residential properties and the total number of properties; the total number of multi-property owners with between 10 -19 residential properties and the total number of properties; the number of multi-property owners with between five to nine residential properties and the total number of properties; the number of multi-property owners with four residential properties; the number of multi-property owners with three residential properties; the number of multi-property owners with two residential properties, from 2016 to date, in tabular form. [58555/25]
• 2025-11-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the total value of all residential property based on local property tax data; the total value of residential property owned by multi-property owners; and if he will make a statement on the matter. [58556/25]
• 2025-11-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the percentage of the research and development activity subsidised by the State through the research and development tax credit that is conducted outside of Ireland; and if he will make a statement on the matter. [58935/25]
• 2025-11-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if construction of a qualifying building is required to be within the State in order to be relevant expenditure for the research and development tax credit; and if he will make a statement on the matter. [58936/25]
• 2025-11-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of firms engaged in Discretionary Commission Arrangements in the provision of motor finance through hire-purchase agreements prior to the Central Bank's intervention in 2024; the estimated number of customers effected; and if he will make a statement on the matter. [58949/25]
• 2025-11-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the status of the recommendations of the 2022 Retail Banking Review; the number of actions outstanding; the timeline for their completion; and if he will make a statement on the matter. [59383/25]
• 2025-11-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the progress on the European Deposit Insurance Scheme; Ireland’s position on these discussions; and if he will make a statement on the matter. [59384/25]
• 2025-11-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the progress on the Payment Services Directive and Regulation; Ireland’s position on these discussions; and if he will make a statement on the matter. [59385/25]
• 2025-11-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the progress on the Programme for Government commitment to “draft a five-year strategy for the credit union sector to ensure it can fully leverage new opportunities”; and if he will make a statement on the matter. [59386/25]
• 2025-11-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the likely priorities on banking and financial services during Ireland’s Presidency of the Council of the European Union in 2026; and if he will make a statement on the matter. [59387/25]
• 2025-10-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of homes that will move into a higher band for the local property tax upon revaluation, by county or region; and if he will make a statement on the matter. [57642/25]
• 2025-10-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance using data from local property taxes, to provide the number of landlords with over 100 residential properties and the total number of properties; the number of landlords with between 50 - 99 residential properties and the total number of properties; the number of landlords with between 20 - 49 residential properties and the total number of properties; the total number of landlords with between 10 -19 residential properties and the total number of properties; the number of landlords with between five to nine residential properties and the total number of properties; the number of landlords with four residential properties; the number of landlords with three residential properties; the number of landlords with two residential properties; the number of landlords with one residential property, by year, from 2016 to date, in tabular form. [56808/25]
• 2025-10-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the exclusions from the hospitality VAT reduction; the saving associated with each exclusion; and if he will make a statement on the matter. [56809/25]
• 2025-10-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the rationale for applying the VAT reduction on new apartments from Budget 2026 given the fact it will only mean savings and higher profitability for apartments which were already viable; and if he will make a statement on the matter. [56810/25]
• 2025-10-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to provide a list of all jurisdictions outside the EU/EEA that Ireland does not have a double taxation treaty in place, that will apply a non-refundable dividend withholding tax; and if he will make a statement on the matter. [56812/25]
• 2025-10-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the total value of all residential property based on local property tax data; the total value of residential property owned by landlords; and if he will make a statement on the matter. [56823/25]
• 2025-10-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance for the abridged estimates volume for Budget 2026 for Vote 7, 9 and 10, including the provisional sub head and programme level allocations. [56927/25]
• 2025-10-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 351 of 14 October 2025, if the standard fund threshold will increase from €2 million to €2.2 million in 2026; to outline a credible cost associated with the measure that includes change in behaviour that would directly result from this measure; and if he will make a statement on the matter. [57147/25]
• 2025-10-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 348 of 14 October 2025, if any loan sharks rather than fraud cases have been reported to the Central Bank of Ireland since the enactment of the Consumer Credit (Amendment) Act 2022, in June 2022; and if he will make a statement on the matter. [57148/25]
• 2025-10-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 350 of 14 October 2025, the cost of the VAT change for new apartment construction for apartments completed and sold in 2025; the cost of the VAT change for new apartment construction for apartments completed and sold in 2026; and if he will make a statement on the matter. [57149/25]
• 2025-10-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost to the Exchequer of capital allowances on the purchase of residential property broken down by investment company, trade company and individual landlord; and if he will make a statement on the matter. [57150/25]
• 2025-10-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost to the Exchequer of capital allowances on the cost of furniture and fittings in rental residential property; and if he will make a statement on the matter. [57151/25]
• 2025-10-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance all qualifying cost for the higher rate deduction regarding the enhanced corporation tax deduction for apartment construction costs announced in budget 2026, in tabular form; and if he will make a statement on the matter. [57254/25]
• 2025-10-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 352 of 14 October 2025, to provide further detail on how the legislation was functioning in relation to balancing allowances arising in respect of intellectual property asset; the cost to the exchequer of the ring-fencing and 80% not being applied to balancing allowances in 2020, 2021, 2022, 2023, 2024 and 2025 as a result of allowances being used at a faster rate than was intended; and if he will make a statement on the matter. [57262/25]
• 2025-10-21
  VOTE
  Finance Bill 2025: Referral to Select Committee

  • ✗ voted against 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 against the motion motion passed · 82–65
• 2025-10-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the details of the tax changes in relation to auto-enrolment; and if he will make a statement on the matter. [56417/25]
• 2025-10-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the total number of employers and employees that will benefit from the Special Assignee Relief Programme in 2026; and if he will make a statement on the matter. [56418/25]
• 2025-10-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the EU funding opportunities that will be open for application for schemes under his Department and at agencies under his aegis in the next six months and in the next 12 months; and if he will make a statement on the matter. [56449/25]
• 2025-10-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the total number of loan sharks that have been reported through his Departments dedicated lines and other avenues each year for which data is available; and if he will make a statement on the matter. [55012/25]
• 2025-10-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to provide details of the regulation of HCCP collection agents; and if he will make a statement on the matter. [55013/25]
• 2025-10-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance in the case of crypto currency holdings, the way in which Revenue determines where the asset is located for taxation purposes; and if he will make a statement on the matter. [55014/25]
• 2025-10-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the first-year cost in 2025 of the VAT change for new apartment construction; and if he will make a statement on the matter. [55015/25]
• 2025-10-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans to change the standard fund threshold in 2026; and if he will make a statement on the matter. [55016/25]
• 2025-10-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of the changes to the capital allowances for intangible assets outlined in Budget 2026; the details of the impact of the measure; and if he will make a statement on the matter. [55017/25]
• 2025-09-30
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost of extending the accelerated capital allowance income tax for slurry storage for 2026. [51199/25]
• 2025-09-30
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost of extending the young trained farmer stamp duty relief for 2026. [51200/25]
• 2025-09-30
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the costing of extending farm consolidation stamp duty relief for 2026. [51201/25]
• 2025-09-30
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the costing of extending farm restructuring CGT relief for 2026. [51202/25]
• 2025-09-25
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised on a short-term cash flow basis, by increasing the professional services withholding tax to 25% and 30% respectively. [50865/25]
• 2025-09-25
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the continuation of the rent tax credit will come from the tax package outlined in the Summer Economic statement; and if he will make a statement on the matter. [50922/25]
• 2025-09-25
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue raised by removing the lower stamp duty rates on the purchase of three or more apartments in the same apartment block; and if he will make a statement on the matter. [51007/25]
• 2025-09-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the waiving of local authority section 48 development contributions and the refunding of Uisce Éireann water and wastewater connection charges provided construction is completed prior to December 2026 if fully accounted for within the expenditure and revenue projections contained in the Annual Progress Report; if not, if additional resources will have to be allocated from the Budget 2026 package; and if he will make a statement on the matter. [49724/25]
• 2025-09-21
  LOBBY
  Sabrina Joyce-Kemper Foreign Affairs

  • Sale of Israeli Bonds by the Central Bank
• 2025-09-19
  LOBBY
  Vape Business Ireland Finance

  • RVI pre-budget submission
• 2025-09-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of abolishing local property tax, assuming a 0% adjustment, at each local authority; and if he will make a statement on the matter. [48444/25]
• 2025-09-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the revenue projections contained in the annual progress report for 2026 incorporate a carbon tax rate of €71; and if he will make a statement on the matter. [48445/25]
• 2025-09-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of claims under section 273 balancing allowances in respect of capital expenditure, and the total expenditure the claim relates to; the cost to the Exchequer, by year since 2016 providing specifically the hotels and holiday camps and cottages, in tabular form; and if he will make a statement on the matter. [48446/25]
• 2025-09-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of claims under section 272 writing down allowances in respect of capital expenditure, and the total expenditure the claim relates to; the cost to the Exchequer, by year since 2016 providing specifically the hotels and holiday camps and cottages, in tabular form; and if he will make a statement on the matter. [48447/25]
• 2025-09-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to provide a comprehensive list of all tax reliefs for landlords of both commercial and residential property; the cost of each measure to the Exchequer, in tabular form; and if he will make a statement on the matter. [48448/25]
• 2025-09-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 559 of 8 September 2025, the reason for the rapid decline in persons self-declaring for the high-income individuals’ restriction measure; and if he will make a statement on the matter. [48632/25]
• 2025-09-11
  LOBBY
  Inclusion Ireland Budgetary matters

  • We contacted Deputies Ó Murchú, O'Reilly, O'Rourke, Doherty, and Cullinane, in their respective capacities as Sinn Féin's disability, social protection, finance, education, and health spokespeople, to invite them to a briefing of Inclusion Ireland's Pre-Budget Submission's priorities, along with a fully copy of the document for their consideration.
• 2025-09-11
  LOBBY
  FTI Consulting Finance

  • Invitation to Mastercard Roundtable
• 2025-09-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the details of the revenue that would be raised by introducing an additional USC rate, of an additional 3% on incomes above €140,000. [44545/25]
• 2025-09-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the details of the revenue that would be raised by increasing commercial stamp duty to 12.5%. [44546/25]
• 2025-09-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the details of the revenue that would be raised by restricting PRSI exemption for share bases remuneration to SMEs. [44547/25]
• 2025-09-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the details of the revenue that would be raised by applying an additional 1% stamp duty to all share buybacks. [44548/25]
• 2025-09-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the details of the revenue that would be raised by reducing the standard fund threshold to 1.5 million. [44549/25]
• 2025-09-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue raised by applying a €3,000 tax on private jet departures. [44550/25]
• 2025-09-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue raised by amending the help-to-buy scheme to reduce the LTV ratio 85% with a maximum relief of €25,000. [44551/25]
• 2025-09-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue raised by applying CGT to SPV disposing of Irish property. [44552/25]
• 2025-09-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue raised by applying CT to all SPV that hold a beneficial interest in any Irish property. [44553/25]
• 2025-09-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue raised by applying a 0.1% charge on all assets set out in form S110 held by qualifying companies under section 110. [44554/25]
• 2025-09-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost of increasing the rent tax credit with the credit equivalent to 8.3% of an individual’s annual rent with a minimum credit of €1,250 and a maximum credit of €2,500, per year, clarifying both the full cost and the net cost if the Government has any funding allocated for rent relief in 2026. [45027/25]
• 2025-09-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost of increasing the rent tax credit with the credit equivalent to 8.3% of an individual’s annual rent, with a minimum credit of €1,500 and a maximum credit of €2,500, per year, clarifying both the full cost and the net cost if the Government has any funding allocated for rent relief in 2026. [45028/25]
• 2025-09-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue that would raised by introducing a 25% or 50% cap respectively on corporation tax relief utilised in a single year by NAMA-participating banks, in first and full year terms; and if it has been introduced in the year 2024. [45029/25]
• 2025-09-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue raised by introducing a 25% or 50% cap respectively on corporation tax relief utilised in a single year by all banks, in first- and full-year terms; and had it been introduced in the year 2024. [45030/25]
• 2025-09-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised by increasing the IREF withholding tax to 25%, 30%, 33%, 35% and 40%, respectively. [45097/25]
• 2025-09-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue raised by applying the IREF withholding tax to REITs instead of the investment undertaking withholding tax; and if he will make a statement on the matter. [45098/25]
• 2025-09-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 284 of 5 February 2025, to outline all circumstances under which the non-resident can make a claim to the Revenue Commissioners for the IREF withholding tax to be reduced under the terms of a double taxation treaty. [45099/25]
• 2025-09-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of claims to the Revenue Commissioners for the IREF withholding tax to be reduced each year since 2016; the number rejected and accepted; and the withheld tax foregone each year, in tabular form. [45100/25]
• 2025-09-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue raised by removing any ability by unit holders of IREF to reduce their withholding tax. [45101/25]
• 2025-09-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the annual revenue raised for the exchequer through 'motoring fines' as detailed in monthly fiscal monitors for each year since 2016 and to date in 2025; and if he will make a statement on the matter. [46091/25]
• 2025-09-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if 'non-tax balance of escrow fund' as detailed in the fiscal monitor represents the full interest paid on the apple tax; and if he will make a statement on the matter. [46092/25]
• 2025-09-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to outline the minimum time period between revenue issuing a notice or assessment and revenue issuing a request for payment that gives revenue the power to use enforcement measure without further notice; and if he will make a statement on the matter. [46093/25]
• 2025-09-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance of the 496 cases with the FSPO for over five years without resolution, the share of those related to banking; of the 231 cases that at no stage were placed on hold or closed the number that relate to banking as per correspondence (details supplied); and if he will make a statement on the matter. [46096/25]
• 2025-09-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would raised by increasing the remote betting duty by 1%; if there are any restrictions on the ability of the State to apply differing rates of betting duty and remote betting duty; and if he will make a statement on the matter. [46554/25]
• 2025-09-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the estimated cost of abolishing the LPT assumes a 0% adjustment at each local authority; or to clarify the level of assumed adjustment within the costing; and if he will make a statement on the matter. [46555/25]
• 2025-09-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance what share of mortgages with non-lending non-banks also known as vulture funds are on interest only mortgages; and if he will make a statement on the matter. [46556/25]
• 2025-09-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of the Exchequer of implementing a €48.50 per tonne of CO2 emitted from the 1 January 2026 on a first and full-year basis; and if he will make a statement on the matter. [46557/25]
• 2025-09-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the scheduled 2026 carbon tax increase is contained within the Revenue Commissioners projections set out in the annual progress report; and if he will make a statement on the matter. [46558/25]
• 2025-09-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue raised as a result of the high-income individuals’ restriction measure each year since 2016; the income level applied for each year and the effective tax rate; the number of taxpayers that self-declare each year in their tax returns that they are subject to the restriction; and if he will make a statement on the matter. [46581/25]
• 2025-09-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated savings from removing tax credits from incomes above €100,000 based off the latest data; and if he will make a statement on the matter. [46582/25]
• 2025-09-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue raised in the first year by increasing non-resident landlord withholding tax to 40%; the estimated revenue raised in the first year by increasing non-resident landlord withholding tax to 40% and removing all exemption to the withholding tax; and if he will make a statement on the matter. [46614/25]
• 2025-09-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will confirm that Ireland is no longer the home country for Israeli bonds; and if he will make a statement on the matter. [46766/25]
• 2025-09-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the date that the Central Bank of Ireland received the request from Israel to transfer the approval of their bond prospectus to another member state; if the Central Bank of Ireland had any correspondence with Israeli authorities prior to receiving the request for a transfer; and if he will make a statement on the matter. [46861/25]
• 2025-09-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the date that ESMA was notified of the transfer of Israel’s bond prospectus to another member state; and if he will make a statement on the matter. [46862/25]
• 2025-09-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance when the Central Bank of Ireland made the decision to grant Israel a transfer of bonds to another member state; the rationale for the decision taken; the engagement the Central Bank had with other branches of Government in relation to the decision; and if he will make a statement on the matter. [46863/25]
• 2025-09-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the date that the Central Bank of Ireland transferred documentation filed and the decision to grant the transfer of Israeli bonds to the Luxembourg Central Bank; and if he will make a statement on the matter. [46864/25]
• 2025-09-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the date that Israel was notified of the transfer of its bonds; and if he will make a statement on the matter. [46866/25]
• 2025-09-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated annual savings to an average household by extending the VAT reduction for electricity at 9 percent in 2026; the estimated savings for an average household from a further reduction to 5%; and if he will make a statement on the matter. [46980/25]
• 2025-09-03
  LOBBY
  Association of Insurance & Financial Brokers trading as Brokers Ireland Finance

  • Regulation Overload of Micro SMEs in the Financial Sector
• 2025-07-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated first year cost of reversing the carbon tax increase in May from the 1ST of November. [43649/25]
• 2025-07-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated first year cost of not going ahead with the carbon tax increase in October. [43650/25]
• 2025-07-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated additional revenue raise by increased level of capital spending in 2026 announced as part of the National Development Plan. [43651/25]
• 2025-07-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance under current projections to outline the GGB for 2025 and 2026 as a result of the expenditure set out in the Summer Economic Statement. [43731/25]
• 2025-07-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to provide the GNI* figures used to underpin the share of GNI* of capital spend for years 2026-2030 in the National Development Plan, in tabular form. [43732/25]
• 2025-07-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the full estimated annual cost of the renters tax credit, and the estimated first-and full-year cost of a €250 increase. [43734/25]
• 2025-07-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated first-and full-year cost of moving hospitality to a reduced rate of VAT from the 1 July 2026; and the costs if the measure excluded accommodation. [43735/25]
• 2025-07-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the total number of individual taxpayer units that would be impacted by reducing the Standard Fund Threshold from €2 million to €1.5million. [43853/25]
• 2025-07-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the total number of individual taxpayer units that would be impacted by reducing the Pension Relief Earnings Limit from €115,000 to €60,000. [43854/25]
• 2025-07-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the target level of compliance for each year since 2020 and the outturn. [43855/25]
• 2025-07-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost of removing USC on the first €30,000 earned. [43856/25]
• 2025-07-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost of removing USC on the first €35,000 earned. [43857/25]
• 2025-07-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost of removing USC on the first €40,000 earned. [43858/25]
• 2025-07-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost of removing USC on the first €45,000 earned. [43859/25]
• 2025-07-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost of increasing the standard rate band by €100. [43860/25]
• 2025-07-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost of increasing the standard rate band by €500. [43861/25]
• 2025-07-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost of increasing the standard rate band by €1,000. [43862/25]
• 2025-07-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost of increasing each tax credit by €100. [43863/25]
• 2025-07-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the individual cost of increasing each tax credit by €100. [43864/25]
• 2025-07-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost of introducing a new tax credit of €100 for all PAYE and self-employed workers earning up to or below standard rate band. [43865/25]
• 2025-07-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost of abolishing local property tax assuming the Exchequer replaces all revenue for local authorities. [43866/25]
• 2025-07-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost of abolishing local property tax excluding the LPT paid by local authorities [43867/25]
• 2025-07-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost of abolishing local property tax excluding the LPT paid by local authorities and AHBs and all landlords (second and more properties). [43868/25]
• 2025-07-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost of abolishing local property tax excluding the LPT paid by local authorities and AHBs, all landlords (second and more properties) and properties valued above €1,050,000. [43869/25]
• 2025-07-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost of abolishing stamp duty for first-time buyers. [43870/25]
• 2025-07-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost of abolishing stamp duty for first-time buyers on the value of property below €450,000. [43871/25]
• 2025-07-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost of abolishing the concrete products levy. [43872/25]
• 2025-07-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost of increasing the rent tax credit, with the credit equivalent to 8.3% of an individual’s annual rent, with a minimum credit of €1,000 and a maximum credit of €2,000, per year, clarifying both the full cost and the net cost if the Government has any funding allocated for rent relief in 2026. [43873/25]
• 2025-07-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost of making the research and development tax credit payable to small and micro companies within 12 months. [43874/25]
• 2025-07-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost of not continuing with the scheduled carbon tax increases in 2026. [43875/25]
• 2025-07-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost of reversing the carbon tax increases of 2025 and not continuing with the scheduled carbon tax increases in 2026. [43876/25]
• 2025-07-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost of reversing all carbon tax increases of 2022 and not continuing with the scheduled carbon tax increases in 2026. [43877/25]
• 2025-07-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost of reversing all carbon tax increases of 2020 and not continuing with the scheduled carbon tax increases in 2026. [43878/25]
• 2025-07-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost of restoring the trade union tax relief. [43879/25]
• 2025-07-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost of continuing all farm-related taxes set to expire at the end of 2025 or during 2026; and the cost broken down by each specific tax. [43880/25]
• 2025-07-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue raised by applying a second home charge of 0.002%, 0.003% and 0.004% of the value of the property on all properties other than those owned by local authorities and approved housing bodies, principle primary residences (first properties owned), and all other properties exempt from the LPT. [43881/25]
• 2025-07-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue raised by applying a second home charge of €100 on all properties other than those owned by local authorities and approved housing bodies, principle primary residences (first properties owned), and all other properties exempt from the LPT. [43882/25]
• 2025-07-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue raised by introducing a 50% cap on corporation tax relief on all losses over €5 million. [43884/25]
• 2025-07-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if additional Israeli bonds were purchased in 2024 or if the value of the ISIF holding of Israeli bonds increased in 2024 for a different reason such as currency fluctuations. [44376/25]
• 2025-07-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost to the Exchequer of the approved profit-sharing scheme in 2025 and 2026. [40520/25]
• 2025-07-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost to the Exchequer of the deduction for retrofitting expenditure in 2025 and 2026. [40521/25]
• 2025-07-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost to the Exchequer of the Employment Investment Incentive in 2025 and 2026. [40522/25]
• 2025-07-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost to the Exchequer of the foreign earnings deduction in 2025 and 2026. [40523/25]
• 2025-07-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost to the Exchequer of the Key Employee Engagement Programme in 2025 and 2026. [40524/25]
• 2025-07-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost to the exchequer of medical insurance relief in 2025 and 2026. [40531/25]
• 2025-07-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost to the exchequer of the tax relief at source in 2025 and 2026. [40532/25]
• 2025-07-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost to the exchequer of the remote working relief in 2025 and 2026. [40533/25]
• 2025-07-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost to the exchequer of the rental tax credit in 2024. [40534/25]
• 2025-07-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue raised by introducing a 25% or 50% cap, respectively, on corporation tax relief utilised in a single year by all banks, in first- and full-year terms; and had it been introduced in the year 2024. [40535/25]
• 2025-07-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost to the exchequer of SARP in 2026. [40536/25]
• 2025-07-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the total number of individuals subject to high-income individuals' restriction; the estimated additional income tax raised each year since 2007, in tabular form; to outline any reasons for the severe drop-off in the number of individuals subject to the tax and the falling revenue; and if he will make a statement on the matter. [40539/25]
• 2025-07-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of revenue staff based in the O'Connell Street offices; the total office space used by the revenue office on O'Connell Street; and if he will make a statement on the matter. [40540/25]
• 2025-07-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated number of workers that avail of the full 40% income tax relief on pensions; the share of workers eligible for the 40% income tax relief on pensions who avail of the full relief; and if he will make a statement on the matter. [40557/25]
• 2025-07-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the first- and full-year costs of reducing the first rate of USC from 0.5 to 0%; reducing the second rate of USC from 2 to 0%; and increasing the threshold to the third rate of USC from €27,382 to €40,000. [40558/25]
• 2025-07-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the first- and full-year costs of reducing the first rate of USC from 0.5 to 0%; reducing the second rate of USC from 2 to 0%; and increasing the threshold to the third rate of USC from €27,382 to €35,000. [40559/25]
• 2025-07-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 296 of 12 June 2025, if he will clarify that c.€350 million is the projected cost of the renters' tax credit in 2025; to outline the allocation in the projection for 2026 to cover the cost of claims for the tax credit from 2023, 2024 and 2025. [40560/25]
• 2025-07-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of taxpayer units who have self-assessed with Revenue as non-domiciled in each of the years 2021, 2022, 2023 and 2024; and the total number of taxpayer units with non-domiciled status that are resident or ordinarily resident in the State. [40679/25]
• 2025-07-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised by ending the non-domiciled status for individuals that are resident or ordinarily resident in the State. [40680/25]
• 2025-07-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue raise by applying a 1% increase on the tax rate for capital gains tax, capital acquisitions tax and deposit interest retention tax. [40681/25]
• 2025-07-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the total amount of Israeli bonds held by any State body under the aegis of his Department; the details of any purchase or sale of Israeli bonds in the past three years, specifying the date of the purchase or sale, in tabular form; and if he will make a statement on the matter. [40682/25]
• 2025-07-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to outline any engagement his Department or bodies under the aegis of his Department have had with the Department of Social Protection to tackle bogus self-employment; the annual estimated cost in lost revenue as a result of bogus self-employment; and if he will make a statement on the matter. [40683/25]
• 2025-07-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance how foreign earnings are treated for capital acquisitions tax purposes. [40699/25]
• 2025-07-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue raise by applying a mandatory surcharge of 100% on all cases of tax avoidance above €10,000, €50,000 and €100,000 respectively. [40700/25]
• 2025-07-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to outline the level of investment by the State in Israeli bonds; and if he will make a statement on the matter. [39745/25]
• 2025-07-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if his attention has been drawn to reports that there are mortgage prisoners with vulture funds that have seen no reduction in their interest rates despite eight consecutive interest rate reductions by the ECB; and if he will make a statement on the matter. [39746/25]
• 2025-07-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the steps he is taking to address the increased cost of insurance; and if he will make a statement on the matter. [39747/25]
• 2025-07-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to provide an update on the OECD tax agreement and the implications for the Irish tax code and corporation tax rates; and if he will make a statement on the matter. [39433/25]
• 2025-07-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the reason the Financial Services and Pensions Ombudsman has failed to make preliminary rulings for 500 cases that have been before the Ombudsman for over five years; and if he will make a statement on the matter. [39432/25]
• 2025-07-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to outline the State's investment through the Ireland Strategic Investment Fund in companies operating in the illegal Israeli settlements; and if he will make a statement on the matter. [39431/25]
• 2025-07-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number and total value of loans by high-cost loan providers in 2024 [39435/25]
• 2025-07-03
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will engage with the Minister for housing to ensure that HAP can resume the practice of issuing a tax certificate for a 20% deduction to meet the requirements of the non-resident landlord withholding tax for landlords based in the North of Ireland renting a property in the South to a HAP tenant rather than requiring them to engage a private tax collection agent; and if he will make a statement on the matter. [36787/25]
• 2025-07-03
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the total number of registered tax collection agents; the number of accounts or advisors preparing tax returns for collection agents that is, the number of tax advisor identification numbers submitted through the collection agent registration form; the number of landlords they are operating on behalf of that is, the number of distinct tax reference numbers broken down by the number of corporate and non-corporate landlords; the number of properties broken down by residential and non-residential; the total amount of rent paid; total revenue raise; and the total revenue raised by the non-resident landlord withholding tax, in tabular form. [36788/25]
• 2025-07-03
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 304 of 24 June, to provide further detail on non-dividend related income; and if he will make a statement on the matter. [36789/25]
• 2025-07-03
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 45 of 25 June 2025, that as outlined by the NAMA annual accounts there will be no more voluntary redundancy schemes for NAMA staff; and if he will make a statement on the matter. [36791/25]
• 2025-07-03
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 300 of 24 June 2025, the total number of residential unit owned by the 187 landlords with over 100 properties each; the total number of residential unit owned by the 186 landlords with between 50 - 99 properties each; the total number of residential unit owned by the 745 landlords with between 20 - 49 properties each; the total number of residential unit owned by the 2,217 landlords with between 10 -19 properties each; and the total number of residential unit owned by the 10,562 landlords with between 5 - 9 properties each, in tabular form . [36792/25]
• 2025-07-03
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 300 of 24 June 2025, the total number of individuals for legal entities that own more than 1,000 residential units; the total number of residential units owned by this cohort; and if he will make a statement on the matter. [36793/25]
• 2025-07-03
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the total projected local property tax liability for 2025 excluding local authorities and approved housing bodies or any other public bodies; property tax liability for 2025 excluding rental properties; and if he will make a statement on the matter. [36794/25]
• 2025-07-03
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the total number of residential properties for the purposes of the LPT that are not owned by local authorities or AHB, public bodies or exempted charities; and if he will make a statement on the matter. [36795/25]
• 2025-07-03
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the total value of property that was exempt from CAT due to the heritage exemption in 2024; and if he will make a statement on the matter. [36798/25]
• 2025-07-03
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost to the Exchequer of the relief from income tax or corporation tax in respect of expenditure on approved buildings and or approved gardens under section 482 of the Taxes Consolidation Act 1997 in each year since 2016; and if he will make a statement on the matter. [36806/25]
• 2025-07-03
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 250 of 20 March 2025, the total value of property that was exempt from capital acquisitions tax due to the heritage exemption each year since 2016; the total value of the underlying property; the total cost of the Exchequer since 2016; and if he will make a statement on the matter. [36808/25]
• 2025-07-01
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the vehicle classification and VRT calculation will be reviewed for a person (details supplied) in County Donegal; and if he will make a statement on the matter. [35459/25]
• 2025-07-01
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he is aware of the increased inconvenience placed on small businesses when paying their tax as a result of regulatory changes to the tax card payment service, which limits the amount that can be paid by Debit Card to €500; and if he will make a statement on the matter. [35502/25]
• 2025-07-01
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if Revenue can provide any assistance to a person (details supplied) in County Donegal with the transfer-of-residence registration of an imported vehicle; and if he will make a statement on the matter. [35503/25]
• 2025-07-01
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will bring forward a service level agreement between the Central Bank and the credit union movement as discussed during the Credit Union (Amendment) Act 2023 legislative process; and if he will make a statement on the matter. [35780/25]
• 2025-07-01
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on the Credit Union Stabilisation Fund levy paid by credit unions; the amount that has been collected each year by the fund since its inception; his plans for the future of the levy; and if he will make a statement on the matter. [35781/25]
• 2025-07-01
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on the Credit Institutions Resolution Fund levy paid by credit unions; the amount that has been collected each year by the fund since its inception, his plans for the future of the levy; and if he will make a statement on the matter. [35784/25]
• 2025-07-01
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on the appropriateness of the regulation of the buy-now, pay-later products; and if he will make a statement on the matter. [35785/25]
• 2025-07-01
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance for an update on the implementation of recommendation 11.2 of the retail banking review; if he will ensure that the recommendation is prioritised given the rise in buy-now, pay-later products; and if he will make a statement on the matter. [35786/25]
• 2025-07-01
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number and value of loans issued by credit union below €2,000, to the end of March in each of the years 2023, 2024 and 2025; and if he will make a statement on the matter. [35787/25]
• 2025-06-25
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the total number of employees at NAMA that have not entered into a voluntary redundancy scheme; the number of employees that have not entered a redundancy scheme that earn above €200,000; if the CEO has entered a redundancy scheme; and if he will make a statement on the matter. [34561/25]
• 2025-06-25
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to provide each risk grading that is, low, medium and high that was assigned to Israeli bonds prospectus based on the Central Bank of Ireland's risk-based approach for the prospectus approved in each period, September 2021; September 2024, February 2024 and June 2024. [34691/25]
• 2025-06-25
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance which approach to review a two eyes review or a four eyes review based on the Central Bank of Ireland's risk-based approach was taken with Israeli bonds prospectus approved in each period, September 2021. September 2024, February 2024 and June 2024. [34692/25]
• 2025-06-25
  VOTE
  Finance (Local Property Tax and Other Provisions) (Amendment) Bill 2025: Committee and Remaining Stages · 4 divisions

  • ✗ voted against the motion motion passed · 104–48
  • ✓ voted to add an amendment to the bill motion failed · 67–83
  • ✓ voted to add an amendment to the bill motion failed · 47–104
  • ✓ voted to add an amendment to the bill motion failed · 64–82
• 2025-06-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 134 of 28 May 2025, the number of property owners paying LPT on one property, two properties, three properties, four properties, between five and ten, between ten and 20, between 20 and 50, between 50 and 100 and 100 or more, excluding local authorities and AHDs; and if he will make a statement on the matter. [33727/25]
• 2025-06-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the total projected local property tax liability for 2026 excluding local authorities and approved housing bodies; and if he will make a statement on the matter. [33728/25]
• 2025-06-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue generate by the local property tax from rental properties excluding local authorities and approved housing bodies; and if he will make a statement on the matter. [33729/25]
• 2025-06-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to provide a breakdown of the €19.8 billion that will be returned to the State in sales of shares, dividends paid and any other mechanism for returning funds to the State, in tabular form; and if he will make a statement on the matter. [33830/25]
• 2025-06-23
  LOBBY
  FTI Consulting Finance

  • Publication of Payments Europe True Value of Cards Ireland Country Report
• 2025-06-19
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 46 of 21 May 2025, if he accepts that the register of beneficial ownership has been effectively closed to all journalists; if he is aware than many countries in the EU have not taken the same approach in relation to the CJEU ruling mentioned; if he will bring forward new legislation to ensure journalists can access the register of beneficial ownership ensuring journalism is classed as a legitimate interest; and if he will make a statement on the matter. [33346/25]
• 2025-06-19
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance in situation where a legal title is owned by a credit servicing firm and the loan related to the same mortgage is owned by a special purpose vehicle, as is the case form many residential mortgages in the State, which legal entity determines the rate of interest to be applied to the mortgage; and if he will make a statement on the matter. [33347/25]
• 2025-06-19
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to provide in tabular form the total amount of capital gains tax paid by credit servicing firms and special purpose vehicles holding specified mortgages each year since 2010, in tabular form; and if he will make a statement on the matter. [33348/25]
• 2025-06-19
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if credit services firms as only the legal title holder under current legislation are allowed to enforce a credit agreement including repossessions, to outline the legislation that provide credit servicing firms with this authority in situations where they are only the legal title holder but not the beneficial owner of the underlying loan of the mortgage; and if he will make a statement on the matter. [33349/25]
• 2025-06-19
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the amount of the future Ireland fund and the infrastructure, climate and nature fund that are invested in debt instruments of other countries such as bonds; the share of each fund invested in this manner; to provide a list of all countries; and if he will make a statement on the matter. [33413/25]
• 2025-06-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance when Revenue first became aware it had not received the correct amount of chargeable excess tax and withholding tax from senior civil servants; and if he will make a statement on the matter. [33009/25]
• 2025-06-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if there are any limitation on the ability of Revenue to clawback chargeable excess tax and withholding tax from the 30 cases if underpayment occurred more than four years ago; and if he will make a statement on the matter. [33011/25]
• 2025-06-12
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the first- and full-year costs of reducing the first rate of USC from 0.5 to 0%; reducing the second rate of USC from 2 to 0%; and increasing the threshold to the third rate of USC from €27,382 to €45,000. [31477/25]
• 2025-06-12
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 100 of 26 February 2025, if Revenue Commissioners require prior to the transfer of a pension within the EU, a signed declaration to the effect that the transfer conforms to the requirements of the regulation and Revenue Commissioners pension rules and is for bona fide reasons and is not the primarily for the purpose of circumventing pension tax legislation and revenue rules; and if he will make a statement on the matter. [31479/25]
• 2025-06-12
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 133 of 28 May 2025, if he will confirm that the substantial decline in properties declared as vacant for the purposes of the Vacant Home Tax is a genuine reduction in vacancy and not a decline in self-assessed returns submitted by property owners; to outline the steps he has taken to ensure this is the case; and if he will make a statement on the matter. [31565/25]
• 2025-06-12
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 135 of 28 May 2025, to clarify that credit servicing firms, regulated by the Central Bank of Ireland, are allowed to own the legal title without beneficial ownership of the underlying loan related to the mortgage where the beneficial ownership of the loan is not with the original issuer of the mortgage; and if he will make a statement on the matter. [31566/25]
• 2025-06-12
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 137 of 28 May 2025, to clarify if a section 110 special purpose vehicle that has only beneficial ownership of the loan related to mortgages but the ownership of the legal title is a third party other than the mortgage originator is subject to taxation under subsection (5A) on section 110; and if he will make a statement on the matter. [31567/25]
• 2025-06-12
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the total cost allocation for the rent tax credit in 2025 and 2026; and if he will make a statement on the matter. [31760/25]
• 2025-06-12
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of an €100, €500 and €1,000 increase respectively in the standard rate band; and if he will make a statement on the matter. [31761/25]
• 2025-06-12
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to provide the estimated cost of an €50, €100 and €200 increase respectively in for each tax credit, in tabular form; and if he will make a statement on the matter. [31762/25]
• 2025-06-12
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of abolishing the concrete blocks levy in 2026; and if he will make a statement on the matter. [31763/25]
• 2025-06-12
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated savings from removing tax credits from incomes above €100,000; and if he will make a statement on the matter. [31764/25]
• 2025-06-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of pensioners that their sole income in the State pension; the number of pensioners that have an income below what would be required to pay income tax; and if he will make a statement on the matter. [31075/25]
• 2025-06-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of removing the USC on all income up to €30,000, €35,000, €40,000 and €45,000, respectively, in tabular form. [31076/25]
• 2025-06-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the first-year cost of reversing the May carbon tax increase from 1 November and not proceeding with the October carbon tax increase. [31077/25]
• 2025-06-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of extending the lower VAT rate on electricity and gas until the end of 2025. [31078/25]
• 2025-06-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of removing stamp duty for first-time buyers. [31079/25]
• 2025-06-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost to the Exchequer of abolishing the local property tax under the proposed changes. [31080/25]
• 2025-05-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to outline Ireland’s role in facilitating the sale of Israeli war bonds across the EU; and if he will make a statement on the matter. [28803/25]
• 2025-05-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the steps he is taking to address the situation where insurance companies for multiple consecutive years are recording profit margins two or three times the industry average; and if he will make a statement on the matter. [28804/25]
• 2025-05-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance in the context of rising costs and higher prices hitting households, to outline the surplus that the State will run in 2025; and if he will make a statement on the matter. [28805/25]
• 2025-05-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the number of properties declared as vacant is falling, each year for which data is available; the total number of exemptions provided each year; and if he will make a statement on the matter. [28358/25]
• 2025-05-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised by introducing a tax on residential property owned by a company, at a rate of 10, 20, and 30 times the LPT. [28359/25]
• 2025-05-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 35 of 21 May 2025, to clarify that credit servicing firms, regulated by the Central Bank of Ireland, are permitted to hold legal title of mortgages without owning the underlying loan related to the mortgage; and if he will make a statement on the matter. [28360/25]
• 2025-05-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will instruct the Central Bank of Ireland to collect the data regarding the number of legal titles held by credit servicing firms in relation to Irish property; and if he will make a statement on the matter. [28361/25]
• 2025-05-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 36 of 21 May 2025, to clarify a section 110 special purpose vehicle that holds only the loans related to residential mortgages but is not the subject under subsection (5A) on section 110; and if he will make a statement on the matter. [28362/25]
• 2025-05-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if insurance companies providing home insurance under the consumer protection code are required to inform customers of the consequences of being underinsured specifically in relation to the industry use of the average clause; and if he will make a statement on the matter. [28399/25]
• 2025-05-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if NTMA would be permitted to maintain the employment of the NAMA CEO at the same terms and conditions; and if he will make a statement on the matter. [28400/25]
• 2025-05-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if at any stage since taking up a position as Minister he has deleted any SMS or messages on other messaging apps that would fall under freedom of information; and if he will make a statement on the matter. [26424/25]
• 2025-05-21
  LOBBY
  mytaxi network Ireland (trading as FREE NOW) Taxation

  • Outreach and meetings with the Minister for Finance and key finance representatives to discuss VAT liabilities in the taxi industry and to call for the end of the use of the reverse-charge mechanism for VAT invoicing in the taxi sector.
• 2025-05-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to clarify that credit servicing firms, regulated by the central Bank of Ireland, are permitted to hold legal title of mortgages without owning the loan related to the mortgage; and if he will make a statement on the matter. [26347/25]
• 2025-05-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to clarify when a loan related to a mortgage is sold to a section 110 special purpose vehicle and the legal title is transferred to a credit servicing firm, which party is responsible under subsection (5A), provided in section 110, provided no exemptions apply for the tax liabilities on revenue generated from specified mortgages; and if he will make a statement on the matter. [26348/25]
• 2025-05-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to provide the total number of S110 special purpose vehicles that hold ownership of mortgage loans which qualify as specified mortgages under subsection 5A each year since 2017 irrespective of any exemptions; and if he will make a statement on the matter. [26351/25]
• 2025-05-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 53 of 14 May 2025, the total number of loans related to specified mortgages held by the S110 special purpose vehicle listed as having a non-deductible interest under 5A(d) each year; and if he will make a statement on the matter. [26359/25]
• 2025-05-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if insurance companies providing home insurance under the consumer protection code are required to inform customers if they are under insured and of the consequences of being underinsured; and if he will make a statement on the matter. [26360/25]
• 2025-05-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 292 of 8 May 2025, to clarify that the current CEO of NAMA will not transfer to the resolution unit; if a pathway for return to NTMA without being part of the resolution unit will be provided for the current CEO of NAMA or any other NAMA staff; and if he will make a statement on the matter. [26362/25]
• 2025-05-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will design and set up a dormant funds scheme for dormant investment funds in the State which currently hold €102 million and not leave the assessment of the feasibility and design to the funds industry; and if he will make a statement on the matter. [26364/25]
• 2025-05-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No.54 of 14 May 2025, to clarify that his Department nor the central Bank of Ireland is aware or collects the data in relation to the number of legal titles held by credit servicing firms in relation to Irish property; and if he will make a statement on the matter. [26365/25]
• 2025-05-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to outline all information in relation to people applying for tax relief on electricity related to running health equipment, including a list of eligible medical equipment; and if he will make a statement on the matter. [25206/25]
• 2025-05-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the pay and any other benefits, including any loyalty payments, bonuses or other benefit-in-kind, of each chief executive of State-semi-State body or other public body, under the aegis of his Department, for each year since 2020, in tabular form; and if he will make a statement on the matter. [25375/25]
• 2025-05-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to confirm that the fiscal and economic outlook published on budget day will be the new medium-term fiscal and structural plan; to outline the circumstances in which the Government can deviate from the mid-term planning over the five years it is potentially in place for; and if he will make a statement on the matter. [25654/25]
• 2025-05-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to confirm that no additional tariffs over what was already in place by the end of March this year were assumed in the baseline economic projections contained in the Annual Progress Report; and if he will make a statement on the matter. [25655/25]
• 2025-05-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to outline the impact on the Exchequer and general Government balance if money were to be drawn down and spent from either of the Future Ireland Fund or the Nature Climate and Infrastructure Fund in 2026; how with the transfers to and from these funds by treated by the mid-term planning; do these funds provide greater flexibility under the mid-term planning that would otherwise not be possible; and if he will make a statement on the matter. [25656/25]
• 2025-05-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to provide additional information on the €-3,050 million in accruals in year 2025 in the Annex 3 of the Annual Progress Report outline the driver of the €5.7 billion swing from 2024 to 2025 and the substantial change from the information outlined in the Fiscal and Economic Outlook published in Oct 2024; and if he will make a statement on the matter. [25657/25]
• 2025-05-16
  LOBBY
  Association of Insurance & Financial Brokers trading as Brokers Ireland Finance

  • Savings and Investments proposal
• 2025-05-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the amendment introduced in section 21 of the Finance Bill 2016 which had the expressed aim of preventing businesses with loans which are secured over, or derive their value from, an interest in Irish land from using provisions in section 110 to avoid payment of Irish tax on profits made on Irish property transactions has successfully achieved its stated objective; to outline any reviews that have been carried out to ensure this objective was achieved; and if he will make a statement on the matter. [24776/25]
• 2025-05-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of legal titles of mortgages held by credit servicing firms each year since 2016 where the loan is owned by a separate section 110 special purpose vehicle, in tabular form; and if he will make a statement on the matter. [24778/25]
• 2025-05-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 287 of 8 May 2025, the estimated cost of extending each of the tax measures listed in 2026 over and above the projections provided in the Annual Progress Report; and if he will make a statement on the matter. [24829/25]
• 2025-05-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 288 of 8 May 2025, to clarify that the figure of €75.5 million refers to the actual cost of claims made; the estimated cost if all eligible workers applied for flat-rate expenses; and if he will make a statement on the matter. [24830/25]
• 2025-05-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the average effective tax rate at each income level from 15,000 to 400,000, similar to that provided in document (details supplied), in tabular form; and if he will make a statement on the matter. [23462/25]
• 2025-05-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to provide a full list of all houses and gardens that are available for public view as a condition for an exemption from capital acquisitions tax on a heritage basis including the address, the days and times each is open to the public, any price payable for public access and the year each was opened to the public; and if he will make a statement on the matter. [23140/25]
• 2025-05-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to outline all tax measures that are schedule to expire in 2025 or 2026; and if he will make a statement on the matter. [23128/25]
• 2025-05-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of flat rate expenses; and if he will make a statement on the matter. [23129/25]
• 2025-05-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 40 of 30 of April 2025, the total value held in the 1,193 dormant authorised funds i.e. authorised funds within scope that have not applied for revocation; and if he will make a statement on the matter. [23132/25]
• 2025-05-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Questions Nos. 49 to 51 on 30 April 2025, if any capital acquisition tax exemption on a heritage basis has ever been withdrawn due to failure to provide reasonable viewing facilities to the public; and if he will make a statement on the matter. [23134/25]
• 2025-05-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated increase in direct taxes from wages that would result from a €1, €1.50 and €2 increase in the minimum wage respectively; and if he will make a statement on the matter. [23135/25]
• 2025-05-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the legislation for the unwinding of NAMA guarantees salaries and benefits will be maintained for all staff moving from NAMA to the NTMA; and if he will make a statement on the matter. [23138/25]
• 2025-05-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the amount of mineral oil tax collected on jet fuel for private jets each year since 2016; and if he will make a statement on the matter. [23139/25]
• 2025-05-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 299 of 5 February 2025, if in light of the court case proceeding in Britain, if any redress would be appropriate for customers that made a purchase of motor insurance prior to 31 July 2024; and if he will make a statement on the matter. [23141/25]
• 2025-05-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised by introducing a second home charge of €400, €1000 and €2,000 respectively; and if he will make a statement on the matter. [23143/25]
• 2025-05-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue raised from tapering personal, employee and earned income tax credits by 2.5% per €1,000 on individual income between €100,000 and €140,000 per year, resulting in no entitlement to these tax credits when income is in excess of €140,000, having increased personal, employee and earned income tax credits by €100 in 2026, respectively for example, increasing tax credits by €100 would increase the yield of tapering personal, employee and earned income tax credits by 2.5% per €1,000 on individual income between €100,000 and €140,000 compared to not increasing tax credits; and if he will make a statement on the matter. [23144/25]
• 2025-04-30
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to provide an update on engagement he has had with the central bank in relation to identifying the gaps in available data on the investment funds sector and the steps being taken to address the lack of information available to the regulator making specific reference to unregulated funds; and if he will make a statement on the matter. [21466/25]
• 2025-04-30
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance when the Central Bank will begin providing regular relevant datasets on the investment funds domiciled and or administered in Ireland making specific reference to unregulated funds; and if he will make a statement on the matter. [21467/25]
• 2025-04-30
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to provide an update on the development of a dormant funds scheme for the investment funds sector; and if he will make a statement on the matter. [21468/25]
• 2025-04-30
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the average annual rate of interest paid on the national debt; and if he will make a statement on the matter. [21469/25]
• 2025-04-30
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the average annual rate of interest paid on debt issued in the past ten years; and if he will make a statement on the matter. [21470/25]
• 2025-04-30
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the total amount of ten-year national solidarity bonds, five-year saving certificates, three-year savings bonds and prize bonds in circulation each year since 2015; the total value of year each year; the annual interest repayment for each category of bond each year, in tabular form; and if he will make a statement on the matter. [21471/25]
• 2025-04-30
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the rationale for allowing less transparency for passively traded exchange traded funds; and if he will make a statement on the matter. [21472/25]
• 2025-04-30
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 357 of 8 April 2025, of the 500 complaints currently active with the FSPO that were received 7 April 2020 the number that were placed on hold at some stage; the average duration of the hold; the number of the 500 were closed and reopened; the average duration between closing and reopening; and if he will make a statement on the matter. [21473/25]
• 2025-04-30
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Questions Nos. 64 to 66 of 9 April 2025, if he was presented evidence by the Revenue Commissioners that the amendment introduced into the PRSA pension schemes in the Finance Act 2022 was being used in a manner not in keeping with the policy intention; the estimated scale in value terms and in number of people involved; and if he will make a statement on the matter. [21474/25]
• 2025-04-30
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question Nos. 64 to 66 of 9 April 2025, to provide further detail on the reason General Anti-Avoidance Regulations can not be used to recoup unpaid tax if people rearranged their affairs for the sole purpose of gaining a tax benefit given that tax avoidance is defined as transactions which are undertaken primarily to claim a tax advantage and not for genuine business reasons; and if he will make a statement on the matter. [21492/25]
• 2025-04-30
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the amount if any of the Future Ireland Fund and the Infrastructure, Climate and Nature Fund are invested In Irish sovereign or quasi sovereign debt; and if he will make a statement on the matter. [21493/25]
• 2025-04-30
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the list of all houses and gardens that are available to the public for viewing as a condition of their exemption from capital acquisitions tax; the list of all property other than houses or gardens that are available to the public for viewing as a condition of their exemption from capital acquisitions tax, in tabular form; and if he will make a statement on the matter. [21494/25]
• 2025-04-30
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the information and documentation required to apply for an exemption to the capital acquisitions tax on the basis of heritage; the total number of times a capital acquisitions tax on the basis of heritage was withdrawn due to failure to provide reasonable viewing facilities to the public; and if he will make a statement on the matter. [21495/25]
• 2025-04-30
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 184 of 27 March 2025, the way in which the obligation to maintain taxpayer confidentiality is compatible in the case of heritage based exemptions given requirement for the public to be aware of and able to view the heritage item to avail of the tax exemption; and if he will make a statement on the matter. [21496/25]
• 2025-04-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to outline the estimated cost to the exchequer of the loophole introduce into the PRSA pension schemes in the Finance Act 2022, and subsequently closed in the Finance Act 2025; and if he will make a statement on the matter. [18023/25]
• 2025-04-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to clarify that tax avoidance if against the law; that the use of the loophole introduce into the PRSA pension schemes in the Finance Act 2022, and subsequently closed in the Finance Act 2025 for the purpose of avoiding tax is unlawful; if general anti-avoidance regulation can be used to recoup the tax that has been lost;; and if he will make a statement on the matter. [18024/25]
• 2025-04-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance when his Department was first made aware of the loophole introduced into the PRSA pension schemes in the Finance Act 2022, and subsequently closed in the Finance Act 2025; and if he will make a statement on the matter. [18025/25]
• 2025-04-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of complaints with the Financial Services and Pensions Ombudsman that have been waiting five years or more for a preliminary decision; and if he will make a statement on the matter. [17106/25]
• 2025-04-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the way the Future Ireland Fund and the Infrastructure, Nature and Climate Fund are invested and stored; the projected rate of return from the financial instruments held; and if he will make a statement on the matter. [17107/25]
• 2025-04-03
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to outline the potential impact on employment and tax revenues from possible US tariffs; and if he will make a statement on the matter. [16502/25]
• 2025-04-03
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the steps he is taking to protect mortgage prisoners from extortionately high mortgage interest rates; and if he will make a statement on the matter. [16503/25]
• 2025-04-03
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to outline any engagement he has had with the Central Bank on tax incentives and other demand-side measures for housing; and if he will make a statement on the matter. [16504/25]
• 2025-04-03
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he is concerned about the trend in Financial Services and Pensions Ombudsman outcomes that has seen a rapidly declining rate of upheld complaints; and if he will make a statement on the matter. [16308/25]
• 2025-04-03
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to outline any engagement he was had with the banks in relation to the level of profits announced; and if he will make a statement on the matter. [16307/25]
• 2025-04-03
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to outline the potential economic impact of reciprocal EU counter tariffs; and if he will make a statement on the matter. [16305/25]
• 2025-04-03
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to outline economic growth projections set out under each tariff scenario in the joint paper by his Department and the ESRI; and if he will make a statement on the matter. [16306/25]
• 2025-04-03
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the steps he is taking to ensure insurance companies pass on the benefit of lower claims to customers rather than increase profit margins; and if he will make a statement on the matter. [16304/25]
• 2025-03-27
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 250 of the 20 March 2025, to provide the total value of property that was exempt from CAT due to the heritage exemption in 2018 (details supplied); and if he will make a statement on the matter. [14641/25]
• 2025-03-27
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance for the total value of assets held in section 110 special purpose companies broken down by qualifying asset type; percentage shareholding held by persons on companies within the state and the top ten other jurisdictions for shareholders; the number of section 110 special purpose companies broken down by transaction type that they have indicated to revenue that they engage in CDO, CLO, RMBS, CMBS, loan origination, aircraft leasing, etc; the total value of funding sources from persons or companies with in the state; the top ten jurisdictions of the persons or companies indicated to revenue as funding sources; and if he will make a statement on the matter. [14642/25]
• 2025-03-25
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the percentage share and value of securitised mortgages held by each bank in the State; the share of securitised mortgages that have been used as collateral with the ECB; and if he will make a statement on the matter. [13434/25]
• 2025-03-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the details of all auditing work done by the Comptroller and Auditor General for public bodies for which the Comptroller and Auditor General is remunerated; and if he will make a statement on the matter. [13174/25]
• 2025-03-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to provide a list of all late payment fees imposed by the Revenue Commissioners; the amount collected under each heading each year since 2016, in tabular form; and if he will make a statement on the matter. [13155/25]
• 2025-03-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to outline the definition used by Irish banks to determine non-performing loans for mortgages; and if he will make a statement on the matter. [13156/25]
• 2025-03-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the total value of property that was exempt from CAT due to the heritage exemption each year since 2016; and if he will make a statement on the matter. [13157/25]
• 2025-03-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the total number of section 110 applications, that is, unique form S.110 submissions each year since 2016; the total number approved; the number approved in each type of transaction classes; the number approved for dealing with each qualifying asset type, in tabular form; and if he will make a statement on the matter. [13158/25]
• 2025-03-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to provide an exhaustive list of the State’s double taxation treaties; and if he will make a statement on the matter. [13159/25]
• 2025-03-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 297 of 5 February 2025, if he will consider introducing an exemption to the 1% life insurance levy on people with life-long disabilities, particularly in cases where they rely heavily on compensation awards; and if he will make a statement on the matter. [13161/25]
• 2025-03-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the Revenue Commissioners have ever declined to approve any pension transfer overseas on the grounds of tax avoidance or any other reason; and if he will make a statement on the matter. [13162/25]
• 2025-03-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to set out categories of eligible collateral accepted by the Central Bank of Ireland for commercial banks seeking access to the lending facilities; to clarify if mortgages can be used as collateral by banks seeking to access Central Bank borrowing facilities; and if he will make a statement on the matter. [13172/25]
• 2025-03-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the details of any secondments from consulting firms to his Department since 2020; the consulting firm involved; the purpose of the secondment; the durations of the secondments; who paid the salary of the individual seconded; and if he will make a statement on the matter. [13182/25]
• 2025-03-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the total shareholding in AIB each year since 2017, detailing each year shares were sold, the amount, share price and total income; and if he will make a statement on the matter. [13195/25]
• 2025-03-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the levels 1 or 2 intervention under the compliance intervention framework has an upper limit on the size of the potential tax liability to avail of this avenue for minimising penalties and avoiding publication on list of defaulters; the maximum level of penalty mitigation allowed under each level of intervention under the compliance intervention framework; and if he will make a statement on the matter. [13196/25]
• 2025-03-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if consideration has been given to introducing laws in relation to failure to prevent tax evasion similar to those contained in the Corporate Criminal Offences Clause within the Criminal Finances Act in Britain; and if he will make a statement on the matter. [13197/25]
• 2025-03-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if consideration has been given to increasing regulation of tax advisors; and if he will make a statement on the matter. [13198/25]
• 2025-03-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated share of tax advisors operating outside of professional body oversight; and if he will make a statement on the matter. [13199/25]
• 2025-03-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of trusts administered in the State; the number of trustees resident in the State; the number of trustees registered with revenue on the central register of beneficial ownership of trusts, in tabular form; and if he will make a statement on the matter. [13204/25]
• 2025-03-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 279 of 5 February 2025, if any share of the 19.4 billion euro grouped under the short-term paper is made up of each of the funds Infrastructure, climate and nature fund, future Ireland fund and the social insurance fund; for details of the remainder of the debt categorised under the short-term paper; and if he will make a statement on the matter. [13206/25]
• 2025-03-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of section 110 special purpose vehicles in operation each year from 2016 to 2024 and to date in 2025; and if he will make a statement on the matter. [13208/25]
• 2025-03-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to the level of corporation tax paid by the domestically operating insurance sector; and if he will make a statement on the matter. [13268/25]
• 2025-03-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the categories of exchange-traded funds that are subject to the deemed disposal; the category of exchange-traded funds that are exempt; and if he will make a statement on the matter. [13269/25]
• 2025-03-19
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to outline the percentage additional cost that will be added to petrol and diesel by 2030 as a result of the carbon tax; and if he will make a statement on the matter. [10750/25]
• 2025-03-19
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if his Department have advised the Department of Housing, Local Government and Heritage in relation the turnkey purchases for houses rather than various forms of direct build or forward purchasing; if he has advocated for the increased use of turnkey as a method of delivering social and affordable homes, in comparison to other methods of delivery; and if he will make a statement on the matter. [10751/25]
• 2025-03-19
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if there is any legal obligation on banks to inform the Central Bank or the Department of Finance of the securitisation of large amounts of residential mortgages; and if he will make a statement on the matter. [10752/25]
• 2025-03-19
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of complaints to the FSPO each year since 2018; the number of decision by the FSPO that have been upheld, substantially upheld, partially upheld and rejected each year since 2018; the number specifically in relation to tracker mortgages, in tabular form; and if he will make a statement on the matter. [10754/25]
• 2025-03-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the annual cost to the Exchequer of flat-rate expenses; the estimated maximum potential cost if all workers claimed flat-rate expenses; if he will provide a breakdown of the estimated percentage of workers in each category claiming flat-rate expenses; and if he will make a statement on the matter. [10071/25]
• 2025-03-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will outline any changes to the application of flat-rate expenses in 2025; and if he will make a statement on the matter. [10072/25]
• 2025-03-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to provide information on the proposed local property tax Bill contained within the legislative Programme for Government; and if he will make a statement on the matter. [9064/25]
• 2025-03-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question Nos. 66 and 67 of 19 February 2025, the reason for the substantial increase in average duration of tax avoidance cases in 2023; and if he will make a statement on the matter. [9266/25]
• 2025-03-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question Nos. 66 and 67 of 19 February 2025, the number of tax avoidance cases that reach four years in duration since 2018; and if he will make a statement on the matter. [9267/25]
• 2025-03-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if credit services firms that manage mortgages for investors are required to apply a comparable interest rate as the bank the mortgage was bought from; and if he will make a statement on the matter. [9268/25]
• 2025-02-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number and value of Irish mortgages currently held in terms of beneficial ownership by both traditional banks and non-bank entities each year from 2022 to 2024 and to date in 2025, in tabular form; and if he will make a statement on the matter. [8357/25]
• 2025-02-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Questions Nos. 60 to 62 of 6 February 2025, if he will outline the relevant benefits as defined by section 770 of the Taxes Consolidation Act 1997 that constitutes a bona fide reason to transfer a pension overseas; and if he will make a statement on the matter. [8621/25]
• 2025-02-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Questions Nos. 60 to 62 of 6 February 2025, the timeframe in which a declaration signed by the individual concerned must be submitted to Revenue to transfers of pensions to other EU Member States under the Institutions for Occupational Retirement Provision Directive 2016; and if he will make a statement on the matter. [8622/25]
• 2025-02-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question Nos. 60 to 62 of 6 February 2025, the number of cases that have been opened by Revenue to examine the potential use of pension transfers both within the EU and other international destinations to circumvent tax either under Irish pension tax legislation or tax avoidance legislation, in tabular form; the number of cases that have been determined to be in breach of tax law; the total revenue collected as a result; and if he will make a statement on the matter. [8623/25]
• 2025-02-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question Nos. 60 to 62 of 6 February 2025, the number of transfers of occupational pensions to other EU jurisdictions under the Institutions for Occupational Retirement Provision II Directive to each EU Member State, in tabular form; and if he will make a statement on the matter. [8624/25]
• 2025-02-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question Nos. 60 to 62 of 6 February 2025, the number of applications received by Revenue to transfers to a pension scheme in a country other than the UK or an EU Member State in each year since 2012; the number of approvals provided by Revenue since 2012; and if he will make a statement on the matter. [8625/25]
• 2025-02-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question Nos. 46 to 54 of 6 February 2025, the total value of the surcharge collected each year since 2016 under anti-tax avoidance legislation; the total value of the final tax liability determined at the end of tax compliance intervention each year under anti-tax avoidance legislation; and if he will make a statement on the matter. [8626/25]
• 2025-02-19
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 122 of 12 February 2025; the total value of all invoices paid to a company (details supplied) in relation to the 24-month contract for them to operate as the Department’s independent advisor on the State’s banking assets; and if he will make a statement on the matter. [6746/25]
• 2025-02-19
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question Nos. 46 to 54 of 6 February 2025; to provide the number of tax avoidance cases that have been timed out or closed as a result of the time limit being reached, in tabular form; and if he will make a statement on the matter. [6747/25]
• 2025-02-19
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question Nos. 46 to 54 of 6 February 2025; to provide the average duration of a tax avoidance case since; and if he will make a statement on the matter. [6748/25]
• 2025-02-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the steps he will take to deliver on transparency and affordability in the insurance sector in the context of insurance premiums either remaining too high or increasing, and the pressure this places on households, community organisations and small businesses; and if he will make a statement on the matter. [5417/25]
• 2025-02-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will deliver on election campaign promises to reduce the VAT rate for the hospitality sector in advance of the budget in October 2026, in recognition of the difficulties faced by many small businesses in the hospitality sector; and if he will make a statement on the matter. [5418/25]
• 2025-02-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to outline the implications for Ireland of the recent decision by the new US Administration to withdraw from the OECD Global Tax Deal, making specific reference to both pillars of the agreement; and if he will make a statement on the matter. [5419/25]
• 2025-02-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the total revenue collected in the recent year from the taxation of rental income from short-term rentals and how that income has evolved over recent years; and if he will make a statement on the matter. [5089/25]
• 2025-02-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the actions he will take to address the rising prevalence of payment fraud; and if he will make a statement on the matter. [5087/25]
• 2025-02-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he is aware of the increasing prevalence of rising motor insurance costs on renewal despite no change in circumstances; and if he will make a statement on the matter. [5090/25]
• 2025-02-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to outline the role of the housing unit within his Department making specific reference to their role in advising and informing the Minister on all matters related to housing including in year targets; and if he will make a statement on the matter. [5086/25]
• 2025-02-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the steps he will take to ensure that mortgage prisoners of vulture funds are not hit will excessively high interest rates; if he will outline the plan to provide a pathway for these homeowners to return to the traditional banking sector; and if he will make a statement on the matter. [5088/25]
• 2025-02-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the rationale for Revenue changing the operation and scope of the compliance assurance programme, making specific reference as to why the compliance assurance programme will no longer cover the large corporation division, high-wealth and financial services division, and the medium enterprise division, instead targeting exclusively at small business and personal division; and if he will make a statement on the matter. [5257/25]
• 2025-02-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will amend the Irish real estate investment fund regime to incorporate an entity-level tax to address issues of justice and fairness in how rental income and other gains from property is taxed; and if he will make a statement on the matter. [5258/25]
• 2025-02-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of times a surcharge has been applied each year since 2016 as an additional penalty in the cases of tax-avoidance transactions; and if he will make a statement on the matter. [5259/25]
• 2025-02-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question Nos. 60 to 62 of 6 February 2025, to outline, given that declarations are required for transferring a pension within the EU under the IORP II Directive, the number of transfers made to each EU Member State in each year since 2016; and if he will make a statement on the matter. [5260/25]
• 2025-02-12
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if it is his intention to legislate for carbon taxes to be ring-fenced, as was committed to in the 2020 Programme for Government. [5154/25]
• 2025-02-12
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to provide the dividend payment received by the State for shares held in AIB, BOI and PTSB for each year that data is available, in tabular form; and if he will make a statement on the matter. [5113/25]
• 2025-02-12
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 65 of 6 February 2025, to provide additional detail on the contract with a company (details supplied) making specific reference to the substance of the advice received and the impact it had on the decision to sell state assets; the reason there was no cost to the Department given the contract was for a 12-month duration; if there was costs related to the contract paid by any third-party; and if he will make a statement on the matter. [5114/25]
• 2025-02-12
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to provide additional detail on the most recent sale of State assets for a 5% stake in AIB, making specific reference to the purchase by international institutional investors; and if he will make a statement on the matter. [5115/25]
• 2025-02-12
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if companies can make disclosures that are classified as unprompted even after Revenue has requested for a self-review of tax compliance effectively alerting the company to revenues awareness and interest in a specific tax practice; and if he will make a statement on the matter. [5116/25]
• 2025-02-12
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he intends to commission an independent assessment of the impacts of his tax policies on the economies of developing countries, as recommended by the UN Committee on Economic, Social and Cultural Rights; and if he will make a statement on the matter. [5155/25]
• 2025-02-12
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will bring forward annual estimates of the tax gap, as is done in many other jurisdictions; and if he will make a statement on the matter. [5157/25]
• 2025-02-12
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to outline the reasons the compliance assurance programme was not run in either 2022 or 2023; if the compliance assurance programme was run in 2024; and if he will make a statement on the matter. [5161/25]
• 2025-02-12
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to provide a breakdown of non-resident ownership of Irish Government bonds making a distinction between private and publicly held non-resident ownership, specifying how much is held by other central banks, including the European Central Bank; and if he will make a statement on the matter. [5162/25]
• 2025-02-12
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the total amount of Irish Government bonds held by the Central Bank since 2016; and if he will make a statement on the matter. [5163/25]
• 2025-02-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to provide a full list of all specific anti-avoidance rules (SAARs) in Irish tax law, in tabular form; the number of actions taken under each of the SAAR rules; the total revenue recovered since 2015; and if he will make a statement on the matter. [3620/25]
• 2025-02-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the total number of cases of potential tax avoidance opened for assessment by the Revenue Commissioners each year since 2015 under the general anti-avoidance rule, in tabular form; the total potential value of this tax advantage arising through these tax avoidance transactions each year since 2015; and if he will make a statement on the matter. [3621/25]
• 2025-02-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the total number of cases of tax avoidance transactions determined to have taken place, both individual taxpayers and promoters of schemes, each year since 2015, in tabular form; and if he will make a statement on the matter. [3622/25]
• 2025-02-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the total interest charged each year since 2015 as a result of tax avoidance transactions under the general anti-avoidance rule, in tabular form; and if he will make a statement on the matter. [3623/25]
• 2025-02-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the total surcharge applied each year since 2015 for tax avoidance transactions; the average percentage surcharge applied, in tabular form; and if he will make a statement on the matter. [3624/25]
• 2025-02-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the total number of protection notices/form PN1 submitted each year since 2015, in tabular form; and if he will make a statement on the matter. [3625/25]
• 2025-02-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the total number of agreements entered into by the Revenue Commissioners to reduce the tax liability, interest, or surcharge resulting from tax avoidance transactions each year since 2015, in tabular form; and if he will make a statement on the matter. [3626/25]
• 2025-02-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of court cases that have been required to determine the application of a surcharge, in tabular form; and if he will make a statement on the matter. [3627/25]
• 2025-02-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of cases ruled in the Revenue Commissioners favour, in tabular form; the average surcharge following a legal challenge; the average time taken to reach a court ruling; and if he will make a statement on the matter. [3628/25]
• 2025-02-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance regarding the transfer of occupational pensions to other EU jurisdictions under the IORP II Directive (Institutions for Occupational Retirement Provision Directive), to provide the number of transfer requests and accompanying declarations signed by the individual concerned that have been submitted each year since 2012 to 2024 and to date in 2025; and if he will make a statement on the matter. [3676/25]
• 2025-02-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to provide the list of all bona fide reasons for transferring a pension that Revenue will accept; to confirm that transferring a pension for the purpose of avoiding tax is illegal; to confirm that moving a pension funds overseas to circumvent the requirements of Irish tax legislation would not be approved by Revenue and that this would result in the withdrawal of approval and would lead to the claw back of the tax relief previously given; and if he will make a statement on the matter. [3677/25]
• 2025-02-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of approved transfers to pension schemes overseas approved by Revenue each year since 2014, in tabular form; a breakdown by destination country, the average transfer value; the number of transfers that were not approved and the average claw back; and the share of transfers, both approved and not approved, that are for public sector and the share that are private sector workers; and if he will make a statement on the matter. [3678/25]
• 2025-02-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the details of each time his Department, or public bodies under the aegis of his Department, enlisted the services of consultants in 2023 and 2024; the purpose, value, and duration of each contract in relation to public bodies under the aegis of his Department, including where consulting contracts are classified under ‘business-as-usual outsourcing’ for annual reporting; and if he will make a statement on the matter. [3782/25]
• 2025-02-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the Government’s position in relation to the draft EU Directive for preventing the misuse of shell entities ATAD III; and if he will make a statement on the matter. [3049/25]
• 2025-02-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the rationale for not including PRSI, excise and customs duties under general anti-avoidance rules; and if he will make a statement on the matter. [3050/25]
• 2025-02-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to provide a breakdown of ownership of Irish sovereign debt including detail of the amount held by any central bank; and if he will make a statement on the matter. [3052/25]
• 2025-02-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to provide a breakdown of all sovereign debt held by the State within the general government sector including detail of the amount held by the Central Bank; and if he will make a statement on the matter. [3053/25]
• 2025-02-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the amount received in European Central Bank distributions since 2014; and if he will make a statement on the matter. [3054/25]
• 2025-02-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the total staffing levels and annual budget for the Revenue Commissioners each year since 2004, in tabular form; and if he will make a statement on the matter. [3055/25]
• 2025-02-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the total number of both individuals and companies that made use of 541C TCA 1997, known as carried interest, for the most recent year that data is available; and the total revenue raised under this section; and if he will make a statement on the matter. [3056/25]
• 2025-02-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the total direct taxation raised from the investments funds sector in 2023; and if he will make a statement on the matter. [3057/25]
• 2025-02-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the total number of funds domiciled in Ireland; the total number of funds domiciled and under administration in Ireland; and if he will make a statement on the matter. [3058/25]
• 2025-02-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of taxpayer units who may have either underpayments or overpayments for the 2022, 2023 and 2024 tax years respectively; the number who have not yet submitted a tax return; and if he will make a statement on the matter. [3059/25]
• 2025-02-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance when he intends to consolidate the Central Bank Acts; and if he will make a statement on the matter. [3060/25]
• 2025-02-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question 137 of 25 September 2018, the status of the review of the area of pension transfers abroad; and if he will make a statement on the matter. [3061/25]
• 2025-02-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to clarify the planned duration of the extension of the landlord tax credit as committed to in the Programme for Government; and if he will make a statement on the matter. [3063/25]
• 2025-02-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated share of projected corporation tax that is anticipated to come from multinational corporations subject to the 15% corporate tax rate; and if he will make a statement on the matter. [3068/25]
• 2025-02-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if consideration has been given to extending the period that widows and widowers continue to benefit from being jointly assessed for tax purposes; and if he will make a statement on the matter. [3072/25]
• 2025-02-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to provide information on the Insurance Investment Fund; the way the fund is stored and accounted for by the Central Bank; the annual revenue into the fund each year since 2018; the cumulative total within the fund each since 2018; and if he will make a statement on the matter. [3141/25]
• 2025-02-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to provide information on the Motor Insurers Insolvency Compensation Fund (MIICF); the annual revenue into the MIICF since 2018; the rate applied each year since 2018; the total cumulative amount in the fund each year since 2018; and if he will make a statement on the matter. [3142/25]
• 2025-02-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will consider reviewing the application of the 1% life insurance levy on people with a life-long disabilities, particularly in cases where they rely heavily compensation awards; and if he will make a statement on the matter. [3143/25]
• 2025-02-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to outline all taxes including levies and stamp duty on life insurance policies; the amount raised through each tax measure in the most recent year for which data is available; the rationale and purpose of each tax measure; and if he will make a statement on the matter. [3144/25]
• 2025-02-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will review the practice of car dealers receiving commission from motor finance lenders; the current legal framework regarding such commissions; and if he will make a statement on the matter. [3145/25]
• 2025-01-21
  LOBBY
  Irish Council for Psychotherapy Health

  • A Pre-Budget Submission to Government was sent to Ministers for Finance, Health/Mental Health & Education on 31/07/2024. The submission focused on key ICP issues in health/mental health, education & finance (VAT). A General Election Manifesto Submission was sent to 6 political party leaders & copied to the health, education & finance spokespersons on 31/07/2024. The parties concerned were Fine Gael, Fianna Fáil, Green Party, Labour Party, Sinn Féin & Social Democrats https://tinyurl.com/mr42u8xn
• 2025-01-21
  LOBBY
  Insurance Ireland Banking and Financial Institutions

  • On behalf of members, providing input into pensions and life assurance policy
• 2025-01-20
  LOBBY
  ActionAid Ireland Foreign Affairs

  • Sharing new ActionAid research with a number of DPOs which shows that Climate finance grants from the Global North for climate-hit countries are grossly insufficient to support climate action and the necessary transitions. Climate finance grants amount to just 1/20th of the Global South public finance going to fossil fuels and industrial agriculture.
• 2025-01-18
  LOBBY
  The Irish Farmers' Association - IFA Budgetary matters

  • Finance Bill 2024
• 2025-01-16
  LOBBY
  FTI Consulting Finance

  • Correspondence on Mastercard’s Manifesto for Growth
• 2024-12-18
  LOBBY
  Social Justice Ireland Finance

  • Emailed a copy of our General Election Briefing to party leaders in advance of the General Election.
• 2024-11-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of residential units and the number of persons subject to the 10% rate of stamp duty with respect to the acquisition of certain residential property where a person acquires at least ten such units during any 12-month period, in each of the years 2022,2023, and 2024 respectively; and the total value of said stamp duty paid in each of the years 2022, 2023 and 2024, respectively. [45700/24]
• 2024-11-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he has considered proposals submitted to him by a person (details supplied); if he has considered the implications that these proposals would have for tax payers; if so, the implications; and if he will make a statement on the matter. [45705/24]
• 2024-11-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 232 of 15 October 2024, when he became aware that the Central Bank was or was to become, the ‘home’ country for Israeli bonds within the EU; and if he will make a statement on the matter. [45804/24]
• 2024-11-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance when sanctions could be applied if the Central Bank of Ireland chose to not approve or withdraw approval of the prospectus of Israeli bonds without providing a legal basis; and if he will make a statement on the matter. [45805/24]
• 2024-11-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he is aware that the prospectus for Israeli bonds approved by the Central Bank of Ireland which allows the bonds to be sold across Europe does not include information on the fact that these bonds are used to fund to the ongoing genocide in Palestine; and if he will make a statement on the matter. [45806/24]
• 2024-11-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 232 of 15 October 2024, if he accepts that Israeli bonds are used to fund the ongoing genocide in Palestine; and if he will make a statement on the matter. [45807/24]
• 2024-11-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question Nos. 88 and 89 of 16 October 2024, if he accepts that estimating the cost of increasing the standard fund threshold using only the available information about previous payments of chargeable excess tax will have underestimated the actual cost of this measure; if his officials provided a higher range scenario based potential behavioural change; if so, if he will provide that higher range scenario; and if he will make a statement on the matter. [45987/24]
• 2024-11-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised on a first- and full-year basis of ending the non-domicile regime on 1 April 2025; and if he will make a statement on the matter. [45332/24]
• 2024-11-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the net tax expenditures outlined in the summer economic statement are incorporated at the same level within the projections for revenue and balances contained in the Fiscal Outlook 2025; and if he will make a statement on the matter. [44055/24]
• 2024-11-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the projected net expenditure on tax measures contained in the fiscal outlook 2025 for the year 2030; and if he will make a statement on the matter. [44076/24]
• 2024-11-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue of increasing stamp duty on residential property with a value over €1 million to 6%, including all multi-unit purchases of houses and apartments; and if he will make a statement on the matter. [44179/24]
• 2024-11-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance what is in the base each year for the rent tax credit; and if he will make a statement on the matter. [44180/24]
• 2024-11-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 88 of 16 October 2024, to outline the full cost estimated for the planned increases to the standard fund threshold contained within the economic projection of the Economic and Fiscal Outlook for each year from 2025 to 2030; and if he will make a statement on the matter. [44181/24]
• 2024-11-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he has considered amending section 126 (2B) of the Taxes Consolidation Act 1997 to ensure that adult dependant social welfare pensions could be paid directly to the adult dependant; to outline the wider implications and costs related to such an amendment; and if he will make a statement on the matter. [44733/24]
• 2024-11-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he has considered amending section 119 (3) of the Value-Added Tax Consolidation Act 2010 to extend its provision to all VAT payments not just VAT repayment outside the State to allow for a refusal by the Revenue Commissioners to process any VAT repayment appealable to the third-party process of the Tax Appeals Commission; and if he will make a statement on the matter. [44734/24]
• 2024-11-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he has considered amending section 949I (6) of the Taxes and Consolidation Act 1997 to ensure that taxpayers lodging an appeal have a fair opportunity to make a case to a third party independent hearing, where a tax assessment is disputed; and if he will make a statement on the matter. [44735/24]
• 2024-11-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost to the Exchequer in each of the years 2025 to 2030 to not proceed with any additional carbon tax increases, to undo 2024 carbon tax increases, to not proceed with any additional carbon tax increases and to undo 2023 and 2024 carbon tax increases and to not proceed with any additional carbon tax increases, in tabular form; and if he will make a statement on the matter. [44742/24]
• 2024-11-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised by increasing stamp duty on any residential property other than the primary residence to 6%; the estimated additional revenue raised by each percentage increase; and if he will make a statement on the matter. [45101/24]
• 2024-11-05
  VOTE
  Finance Bill 2024: Committee and Remaining Stages

  • ✗ voted against the motion motion passed · 75–55
• 2024-10-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to outline the amount of revenue collected each year since 2019 in capital gains tax, deposit interest retention tax and capital acquisitions tax as a result of CervicalCheck payments which encompass payments made under the CervicalCheck non-disclosure ex-gratia scheme, the CervicalCheck Tribunal Act 2019 and claims concluded by way of settlement and court order, in tabular form. [43706/24]
• 2024-10-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the amount of revenue collected each year since 2019 in capital gains tax, deposit interest retention tax and capital acquisitions tax as a result of payments made under the Stardust ex-gratia payment scheme, in tabular form; and if he will make a statement on the matter. [43707/24]
• 2024-10-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to provide an exhaustive list of all Budget 2025 submissions; and if he will make a statement on the matter. [42728/24]
• 2024-10-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the average wait times for complaints with the Financial Services and Pensions Ombudsman to be actioned and a decision reached for each year since 2020, in tabular form; and if he will make a statement on the matter. [43202/24]
• 2024-10-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of increasing the standard fund threshold to €2.2 million from its current level of €2 million; and if he will make a statement on the matter. [41985/24]
• 2024-10-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated number of people that will benefit from his plan to increase the standard fund threshold from €2 million to €2.2 million; and if he will make a statement on the matter. [41986/24]
• 2024-10-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the rationale for amending the definition of 'qualifying residence' in the Finance Bill; and if he will make a statement on the matter. [42090/24]
• 2024-10-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to provide additional information on 'qualified vouchers' that can be used small benefit exemption; to provide a breakdown of the most commonly used vouchers; the rationale for excluding cash benefits; and if he will make a statement on the matter. [42091/24]
• 2024-10-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the rationale for changes to the personal retirement savings accounts in the Finance Bill; the estimated savings to the Exchequer from the proposed changes; when the Tax Consolidation Act 1997 was last amended to change the treatment of PRSAs and PEPPs; the rationale for those changes; and if he will make a statement on the matter. [42092/24]
• 2024-10-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the rationale for not applying the 6% stamp duty rate on residential to purchases of three or more apartments in the same block in the Finance Bill; and if he will make a statement on the matter. [42093/24]
• 2024-10-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to provide an update on the Disabled Drivers Medical Board of Appeals, including the number of people waiting to have their appeal reviewed; and if he will make a statement on the matter. [42094/24]
• 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 block the bill whether the bill should proceed (Second Stage) motion passed · 74–49
• 2024-10-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated savings, on a first- and full-year basis, of restricting the employer PRSI exemption for share-based remuneration to SMEs, taking into account the tax changes announced as part of Budget 2025; and if he will make a statement on the matter. [40988/24]
• 2024-10-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance when he, or his predecessor, became aware that the Central Bank was to become the ‘home’ country for Israeli bonds within the EU; the engagement he has had with the Central Bank on the matter since the International Court of Justice ruling in January; and if he will make a statement on the matter. [41592/24]
• 2024-10-10
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to outline the projected impact of BEPS pillar one and how it is accounted for in the revenue for each year between 2025 to 2030 in the economic and fiscal outlook presented on Budget day. [40773/24]
• 2024-10-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the first- and full-year cost of the measure to increasing the 2% USC ceiling by €1,622; the number of people that would benefit from this measure; and if he will make a statement on the matter. [40525/24]
• 2024-10-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the first- and full-year cost of reducing the 4% USC rate to 3% each year under 2030; the number of people that would benefit from this measure; and if he will make a statement on the matter. [40526/24]
• 2024-10-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the first- and full-year cost of the increase of €2,000 in the income tax standard rate cut-off point; the number of people that would benefit from this measure; and if he will make a statement on the matter. [40527/24]
• 2024-10-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the first- and full-year cost of the increase of €125 in the personal tax credit; the number of people that would benefit from this measure; and if he will make a statement on the matter. [40528/24]
• 2024-10-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the first- and full-year cost of the increase of €125 in the employee tax credit; the number of people that would benefit from this measure; and if he will make a statement on the matter. [40529/24]
• 2024-10-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the first- and full-year cost of the increase of €125 in the earned income credit; the number of people that would benefit from this measure; and if he will make a statement on the matter. [40530/24]
• 2024-10-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the first- and full-year cost of the increase of €150 in the home carer tax credit; the number of people that would benefit from this measure; and if he will make a statement on the matter. [40531/24]
• 2024-10-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the first- and full-year cost of the increase of €150 in the single person child carer tax credit; the number of people that would benefit from this measure; and if he will make a statement on the matter. [40532/24]
• 2024-10-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the first- and full-year cost of the increase of €300 in the incapacitated child tax credit; and if he will make a statement on the matter. [40533/24]
• 2024-10-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the first- and full-year cost of the increase of €300 in the blind person’s tax credit; the number of people that would benefit from this measure; and if he will make a statement on the matter. [40534/24]
• 2024-10-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the first- and full-year cost of the increase of €60 in the dependent relative tax credit; the number of people that would benefit from this measure; and if he will make a statement on the matter. [40535/24]
• 2024-10-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the first- and full-year revenue of an increase to residential stamp duty to 5% and 6% respectively on properties over €1,000,000, taking account of the announced chances in Budget 2025 in relation to stamp duty; and if he will make a statement on the matter. [40536/24]
• 2024-10-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the first- and full-year cost of the measure to extend mortgage interest tax relief; the number of people that would benefit from this measure; and if he will make a statement on the matter. [40540/24]
• 2024-10-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated increase in tax and first- and full-year revenue from the €0.80 increase to the minimum wage; the estimated increase of an additional €0.30 to €13.80; and if he will make a statement on the matter. [40541/24]
• 2024-10-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue in 2025 from reducing the standard rate threshold to €1.5 million; and if he will make a statement on the matter. [40542/24]
• 2024-10-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the first- and full-year revenue that will be raised next year by increasing the vacant home tax by 1%; and if he will make a statement on the matter. [40543/24]
• 2024-10-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of the landlord tax relief for 2025, 2026 and 2027; and if he will make a statement on the matter. [40544/24]
• 2024-10-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of the rent tax credit for 2025, 2026 and 2027; and if he will make a statement on the matter. [40545/24]
• 2024-10-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the level of increased compliance achieved in 2023, projected to achieve in 2024; the strategies used to achieve this; and if he will make a statement on the matter. [40546/24]
• 2024-10-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated first- and full-year cost of making the R&D tax credits payable to small and micro companies within 12 months; and if he will make a statement on the matter. [40547/24]
• 2024-10-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated savings on a first- and full-year basis of removing tax credits on incomes above €100,000 taking into account the tax changes announced as part of Budget 2025; and if he will make a statement on the matter. [40635/24]
• 2024-10-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated savings on a first and full year basis of extending a 1% stamp duty of all share buybacks; and if he will make a statement on the matter. [40637/24]
• 2024-10-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue saved were the loan to value ratio under the help-to-buy scheme increased to 85%; and if he will make a statement on the matter. [40638/24]
• 2024-10-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue saved were the maximum amount of relief under the help-to-buy scheme reduced to €25,000, €20,000, €15,000, €10,000, and €5,000 respectively with a loan to value ratio increased to 85%; and if he will make a statement on the matter. [40639/24]
• 2024-10-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to outline the details and rationale for extending the rent relief to pre-letting expenses announced as part of Budget 2025; the number of people that will benefit from this relief; and if he will make a statement on the matter. [40640/24]
• 2024-10-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if a developer will be exempt from the residential zoned land tax if they are leasing the land for economic activity such as farming; and if he will make a statement on the matter. [40642/24]
• 2024-10-02
  LOBBY
  IRISH MUSIC RIGHTS ORGANISATION CLG Arts

  • Circulation of IMRO's pre budget submission to the Minister for Finance and the Finance Spokesperson of the various parties
• 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
• 2024-09-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of increasing the standard fund threshold by €100,000, €500,000 and €1 million respectively, in tabular form; and if he will make a statement on the matter. [37864/24]
• 2024-09-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to provide a complete breakdown of expenditure on contesting the European Court of Justice view in relation to a state aid case (details supplied), from 2014 to 2023 and to date in 2024, in tabular form. [37020/24]
• 2024-09-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue in 2024, 2025, 2026 and 2027 provided in the tax revenue projections in table 10 of the stability programme update 2024 that was generated through the fiscal multiplier as a result of the €1.76 billion increase in gross voted current expenditure in 2024 compared to 2023, disaggregated by tax head; and if he will make a statement on the matter. [34392/24]
• 2024-09-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue in 2024, 2025, 2026 and 2027 provided in the tax revenue projections in table 10 of the stability programme update 2024 that was generated through the fiscal multiplier as a result of the €1.76 billion increase in gross voted current expenditure in 2024 compared to 2023, disaggregated by tax head; and if he will make a statement on the matter. [34393/24]
• 2024-09-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue in 2025, 2026 and 2027 provided in the tax revenue projections in table 10 of the stability programme update 2024 that was generated through the fiscal multiplier as a result of the €3,020 million increase in gross voted current expenditure in 2025 compared to 2024, disaggregated by tax head; and if he will make a statement on the matter. [34394/24]
• 2024-09-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue in 2026 and 2027 provided in the tax revenue projections in table 10 of the stability programme update 2024 that was generated through the fiscal multiplier as a result of the €4,310 million increase in gross voted current expenditure in 2026 compared to 2025, disaggregated by tax head; and if he will make a statement on the matter. [34395/24]
• 2024-09-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue in 2024, 2025, 2026 and 2027 provided in the tax revenue projections in table 10 of the stability programme update 2024 that was generated through the fiscal multiplier as a result of the €600 million increase in gross voted capital expenditure in 2024 compared to 2023, disaggregated by tax head; and if he will make a statement on the matter. [34396/24]
• 2024-09-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue in 2025, 2026 and 2027 provided in the tax revenue projections in table 10 of the stability programme update 2024 that was generated through the fiscal multiplier as a result of the €1,390 million increase in gross voted capital expenditure in 2025 compared to 2024, disaggregated by tax head; and if he will make a statement on the matter. [34397/24]
• 2024-09-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue in 2026 and 2027 provided in the tax revenue projections in table 10 of the stability programme update 2024 that was generated through the fiscal multiplier as a result of the €990 million increase in gross voted capital expenditure in 2026 compared to 2025, disaggregated by tax head; and if he will make a statement on the matter. [34398/24]
• 2024-09-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue raised in 2025, 2026, 2027, 2028 and 2029, through the fiscal multiplier of a €1 billion increase in capital expenditure in 2025, which remains in the capital expenditure ceiling in 2026, 2027, 2028 and 2029; and if he will make a statement on the matter. [34399/24]
• 2024-09-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue raised in 2025, 2026, 2027, 2028 and 2029, through the fiscal multiplier of a €1 billion increase in current expenditure in 2025, which remains in the capital expenditure ceiling in 2026, 2027, 2028 and 2029; and if he will make a statement on the matter. [34400/24]
• 2024-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue raised in first-and full-year terms in each of the years 2025, 2026, 2027, 2028 and 2029, respectively, from increasing the rate of residential stamp duty from 1 to 2% for residential property of values between €700,000 and €1 million, and increasing the rate of residential stamp duty from 2 to 5% for residential property of values above €1 million. [33150/24]
• 2024-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated general Government balance and Exchequer balance in the years 2025 to 2030, respectively, under the summer economic statement; and if he will make a statement on the matter. [31886/24]
• 2024-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to clarify the variance between the general Government surplus of just under €6 billion for 2025 referenced in the summer economic statement and projected general Government surplus of €9.7 billion for 2025 in the stability programme update; the reason for this variance; and if he will make a statement on the matter. [31887/24]
• 2024-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the projected tax revenue in each of the years 2025 to 2030, under the summer economic statement. [31888/24]
• 2024-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated impact of pillars 1 and 2 of the OECD agreement on tax revenue on each of the years 2025 to 2030, under the stability programme update and summer economic statement; and if he will make a statement on the matter. [31889/24]
• 2024-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the banking levy is in the tax base, under the summer economic statement, in each of the years 2025, 2026, 2027, 2028, 2029 and 2030, respectively; and the amount in the base in each of those years. [31923/24]
• 2024-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated first-year and full-year cost of removing residential stamp duty with respect to the purchase of residential property by first-time buyers for property purchase values of €500,000 or less, €450,000 or less and €400,000 or less, respectively. [31940/24]
• 2024-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue in the years 2025, 2026, 2027, 2028 and 2029, respectively, by increasing the rate of commercial stamp duty from 7.5% to 12.5%, excluding agricultural property and land. [31945/24]
• 2024-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue in the years 2025, 2026, 2027, 2028 and 2029, respectively, by increasing the rate of commercial stamp duty from 7.5% to 10 %, excluding agricultural property and land. [31946/24]
• 2024-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised from restricting the employers’ PRSI exemption scheme for share-based remuneration to micro, small and medium-sized enterprises in 2025, 2026, 2027, 2028 and 2029, respectively. [31955/24]
• 2024-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated annual revenue forgone as a result of stamp duty not being applied to share buybacks not effected by means of a stock transfer form; and if he will make a statement on the matter. [31960/24]
• 2024-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue raised in each of the years 2025, 2026, 2027, 2028 and 2029 by applying a 1% rate of stamp duty on all forms of share buybacks, including those effected by means other than a stock transfer form. [31961/24]
• 2024-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised by introducing a 3% income tax surcharge, levied through the USC, on individual incomes with respect to the portion above €140,000, in first- and full-year terms; and the estimated revenue that would be raised in each of the years 2025, 2026, 2027, 2028 and 2029, respectively. [31972/24]
• 2024-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised by introducing a 2% income tax surcharge, levied through the USC, on individual incomes with respect to the portion above €140,000, in first- and full-year terms; and the estimated revenue that would be raised in each of the years 2025, 2026, 2027, 2028 and 2029, respectively. [31973/24]
• 2024-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue raised by introducing a 1% income tax surcharge, levied through the USC, on individual incomes with respect to the portion above €140,000, in first- and full-year terms; and the estimated revenue raised in each of the years 2025, 2026, 2027, 2028 and 2029, respectively. [31983/24]
• 2024-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue provided in the tax base under the stability programme update and Summer Economic Statement with respect to the defective concrete products levy in the years 2025, 2026, 2027, 2028 and 2029; and the revenue forgone in each of those years by removing the levy. [31997/24]
• 2024-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue provided in the tax base under the stability programme update and the summer economic statement with respect to the special assignee relief programme in the years 2025, 2026, 2027, 2028 and 2029 respectively, and the revenue in the base in each of those years. [32073/24]
• 2024-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the projected annual revenue, in first- and full-year terms, of scheduled increases in the carbon tax in each of the years 2025, 2026, 2027, 2028 and 2029, relative to the carbon tax in the previous year, for example, the projected annual revenue in 2028 from scheduled increases in the carbon tax relative to 2027. [32085/24]
• 2024-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised by reducing the standard fund threshold from €2 million to €1.8 million, €1.75 million and €1.5 million, respectively. [32131/24]
• 2024-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised by introducing a second home charge of €100 and €400, respectively, in each of the years 2025, 2026, 2027, 2028 and 2029, with respect to every non-principal private residence, excluding residences owned by local authorities or AHBs. [32132/24]
• 2024-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue raised by introducing a 25% or 50% cap, respectively, on corporation tax relief utilised in a single year by NAMA-participating banks, in first- and full-year terms, and had it been introduced in the years 2022 and 2023. [32138/24]
• 2024-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue raised by introducing a 25% or 50% cap, respectively, on corporation tax relief utilised in a single year by all banks, in first- and full-year terms, and had it been introduced in the years 2022 and 2023. [32139/24]
• 2024-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if and how his Department incorporates increases in Government current and capital expenditure into its tax forecasts, for example, whether general Government expenditure is incorporated as a variable in its tax forecasting models; and if he will make a statement on the matter. [32440/24]
• 2024-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the first and full-year costs of reducing the first rate of USC from 0.5 to 0%, reducing the second rate of USC from 2 to 0% and increasing the threshold to the third rate of USC from €25,760 to €45,000. [32981/24]
• 2024-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the first- and full-year costs in each of the years 2025, 2026, 2027, 2028 and 2029 respectively of reducing the first rate of USC from 0.5% to 0%, reducing the second rate of USC from 2% to 1% and increasing the threshold to the third rate of USC from €25,760 to €27,880 in 2025, then reducing the second rate of USC from 1% to 0%, and increasing the threshold to the third rate of USC from €27,880 to €30,000 in 2026, then increasing the threshold to the third rate of USC from €30,000 to €35,000 in 2027, then increasing the threshold to the third rate of USC from €35,000 to €40,000 in 2027. [33074/24]
• 2024-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated first and full-year costs in each of the years 2025, 2026, 2027, 2028 and 2029 respectively, of reducing the first rate of USC from 0.5 to 0 %t, reducing the second rate of USC from 2 to 1 % and increasing the threshold to the third rate of USC from €25,760 to €27,880 in 2025, then reducing the second rate of USC from 1 to 0 % and increasing the threshold to the third rate of USC from €27,880 to €30,000 in 2026, then increasing the threshold to the third rate of USC from €30,000 to €35,000 in 2027, then increasing the threshold to the third rate of USC from €35,000 to €40,000 in 2028. [33083/24]
• 2024-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated first and full-year costs of reducing the rates of USC for the years and bands outlined (details supplied). [33106/24]
• 2024-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue raised in first and full-year terms in each of the years 2025, 2026, 2027, 2028 and 2029 respectively, by increasing the rate of capital acquisition tax from 33 to 36%. [33153/24]
• 2024-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised in first and full-year terms in each of the years 2025, 2026, 2027, 2028 and 2029 respectively, by increasing the rate of capital acquisition tax from 33 to 36% for Category A. [33155/24]
• 2024-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised in first and full-year terms in each of the years 2025, 2026, 2027, 2028 and 2029 by reducing the total earnings limit for employee pension contribution from €115,000 to €60,000, €70,000 and €80,000, in tabular form. [33158/24]
• 2024-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised in first and full-year terms in each of the years 2025, 2026, 2027, 2028 and 2029 respectively, by reducing the total earnings limit for employee pension contribution from €115,000 to €60,000 while increasing the age-related percentage limits to 40% across all age-brackets. [33159/24]
• 2024-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue cost in first and full-year terms in each of the years 2025, 2026, 2027, 2028 and 2029 respectively, by increasing the age-related percentage limits for employee pension contributions to 40% across all age-brackets. [33160/24]
• 2024-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue provided in the tax base under the stability programme update and Summer Economic Statement with respect to the mortgage interest tax credit in the years 2025, 2026, 2027, 2028 and 2029 respectively; and the revenue in the base in each of those years. [33191/24]
• 2024-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the money allocated to the rent tax credit and within the base under the Stability Programme Update and Summer Economic Statement for 2024, 2025, 2026, 2027 and 2028 respectively; and if there is €288 million in the tax base for the rent tax credit in 2024 given €200 million was allocated to it in Budget 2023 and a further €88 million was allocated to it in Budget 2024. [33208/24]
• 2024-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of increasing the rent tax credit to €1,000 for 2025, 2026, 2027, 2028 and 2029. [33211/24]
• 2024-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of increasing the rent tax credit to 8.3% of annual rent paid per private rental tenant, with a minimum credit of €1,000 and maximum credit of €1,500, provided as a refundable tax credit for the years 2025, 2026, 2027, 2028 and 2029. [33215/24]
• 2024-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue cost in 2025, 2026, 2027, 2028 and 2029 respectively, of increasing the rent tax credit to 8.3% of annual rent paid per private rental tenant, with a minimum credit of €1,000 and maximum credit of €2,000, provided as a refundable tax credit. [33216/24]
• 2024-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost to the Exchequer in 2025, and specifically from 1 January 2025 to 1 October 2025, of not proceeding with the scheduled increase in excise duty on petrol, diesel and marked gas oil, respectively, on 1 August 2024. [33233/24]
• 2024-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated additional revenue of scheduled increases in the carbon tax in 2025, 2026, 2027, 2028, 2029 and 2030, respectively, with reference to 2024. [33235/24]
• 2024-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of increasing personal, employee and earned income tax credits by €50 in each of the years 2025, 2026, 2027, 2028 and 2029, respectively; and if this costing includes the married or in a civil partnership tax credit, widowed person or surviving civil partnership credit and widowed parent or surviving civil partner bereavement credit. [33237/24]
• 2024-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of increasing personal, employee and earned income tax credits by €75 in each of the years 2025, 2026, 2027, 2028 and 2029, respectively, and to clarify if this costing includes the married or in a civil partnership tax credit, widowed person or surviving civil partnership credit and widowed parent or surviving civil partner bereavement credit. [33238/24]
• 2024-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost of increasing personal, employee and earned income tax credits by €100 in each of the years 2025, 2026, 2027, 2028 and 2029, respectively, and to clarify if this costing includes the married or in a civil partnership tax credit, widowed person or surviving civil partnership credit and widowed parent or surviving civil partner bereavement credit. [33239/24]
• 2024-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue raised from tapering personal, employee and earned income tax credits by 2.5% per €1,000 on individual income between €100,000 and €140,000 per year, resulting in no entitlement to these tax credits when income is in excess of €140,000, in each of the years 2025, 2026, 2027, 2028 and 2029, respectively. [33240/24]
• 2024-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue raised from tapering personal, employee and earned income tax credits by 2.5% per €1,000 on individual income between €100,000 and €140,000 per year, resulting in no entitlement to these tax credits when income is in excess of €140,000, and assumptions made with respect of this estimate with regards to married people or civil partners. [33241/24]
• 2024-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised from tapering personal, employee and earned income tax credits by 2.5% per €1,000 on individual income between €100,000 and €140,000 per year, resulting in no entitlement to these tax credits when income is in excess of €140,000, having increased personal, employee and earned income tax credits by €50 in each of the years 2025, 2026, 2027, 2028 and 2029, respectively, for example, increasing tax credits by €50 would increase the yield of tapering personal, employee and earned income tax credits by 2.5% per €1,000 on individual income between €100,000 and €140,000 compared to not increasing tax credits. [33247/24]
• 2024-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue raised from tapering personal, employee and earned income tax credits by 2.5% per €1,000 on individual income between €100,000 and €140,000 per year, resulting in no entitlement to these tax credits when income is in excess of €140,000, having increased personal, employee and earned income tax credits by €75 in each of the years 2025, 2026, 2027, 2028 and 2029, respectively (for example, increasing tax credits by €75 would increase the yield of tapering personal, employee and earned income tax credits by 2.5% per €1,000 on individual income between €100,000 and €140,000 compared to not increasing tax credits. [33249/24]
• 2024-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue raised from tapering personal, employee and earned income tax credits by 2.5% per €1,000 on individual income between €100,000 and €140,000 per year, resulting in no entitlement to these tax credits when income is in excess of €140,000, having increased personal, employee and earned income tax credits by €100 in each of the years 2025, 2026, 2027, 2028 and 2029, respectively for example, increasing tax credits by €100 would increase the yield of tapering personal, employee and earned income tax credits by 2.5% per €1,000 on individual income between €100,000 and €140,000 compared to not increasing tax credits. [33256/24]
• 2024-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of increasing the home carer’s credit by €100 in each of the years 2025, 2026, 2027, 2028 and 2029 respectively. [33259/24]
• 2024-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of increasing the home carer’s credit by €50 in each of the years 2025, 2026, 2027, 2028 and 2029 respectively. [33261/24]
• 2024-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of increasing the incapacitated child credit by €100 in each of the years 2025, 2026, 2027, 2028 and 2029 respectively. [33263/24]
• 2024-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of increasing the incapacitated child credit by €50 in each of the years 2025, 2026, 2027, 2028 and 2029 respectively. [33268/24]
• 2024-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of increasing the single person child carer tax credit by €100 in each of the years 2025, 2026, 2027, 2028 and 2029, respectively. [33269/24]
• 2024-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of increasing the single person child carer tax credit by €50 in each of the years 2025, 2026, 2027, 2028 and 2029, respectively. [33289/24]
• 2024-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of increasing the income tax standard rate band by €500 in 2025, a further €500 in 2026, a further €500 in 2027, a further €500 in 2028 and a further €500 in 2029, respectively. [33292/24]
• 2024-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost of increasing the income tax standard rate band by €1,000 in 2025, a further €1,000 in 2026, a further €1,000 in 2027, a further €1,000 in 2028 and a further €1,000 in 2029, respectively. [33295/24]
• 2024-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the first- and full-year costs in each of the years 2025, 2026, 2027, 2028 and 2029 of extending the reduced 9% rate of VAT applying to electricity and gas. [33303/24]
• 2024-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the first- and full-year cost in each of the years 2025, 2026, 2027, 2028 and 2029 of making research and development payable credits, under the R&D tax credit regime, payable in one instalment for small and micro companies and SMEs. [33306/24]
• 2024-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue raised in the years 2025, 2026, 2027, 2028 and 2029 by introducing a luxury vehicle tax applied at a rate of 10% on the importation or sale of vehicles of a value in excess of €65,000, excluding HGVs, ambulances, hearses, motor vehicle clearly marked for policing activities, motor vehicle clearly marked and equipped for emergency medical or fire response activities or recreational vehicles designed or adapted to provide temporary residential accommodations. [33315/24]
• 2024-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue raised in the years 2025, 2026, 2027, 2028 and 2029 by introducing a luxury vehicle tax applied at a rate of 10% on the importation or sale of vehicles of a value in excess of €85,000, excluding HGVs, ambulances, hearses, motor vehicle clearly marked for policing activities, motor vehicle clearly marked and equipped for emergency medical or fire response activities or recreational vehicles designed or adapted to provide temporary residential accommodations. [33316/24]
• 2024-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue raised in the years 2025, 2026, 2027, 2028 and 2029 by introducing a luxury vehicle tax applied at a rate of 10 per cent on the importation or sale of vehicles of a value in excess of €100,000, excluding HGVs, ambulances, hearses, motor vehicle clearly marked for policing activities, motor vehicle clearly marked and equipped for emergency medical or fire response activities or recreational vehicles designed or adapted to provide temporary residential accommodations. [33323/24]
• 2024-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost of expanding section 481 tax relief to theatre productions. [33651/24]
• 2024-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost of restoring the regional uplift for section 481 tax relief. [33652/24]
• 2024-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost of establishing a regional uplift for section 481 tax relief limited to productions filmed in Gaeltacht areas. [33653/24]
• 2024-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost of expanding section 481 tax relief to unscripted films. [33654/24]
• 2024-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue that would be gained by imposing a levy on ticket sale and distribution service providers at a rate of 3%, 4% and 5%, based on the revenue earned by the provider for services provided in the State. [33656/24]
• 2024-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost of introducing income averaging for artists. [33657/24]
• 2024-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost of increasing the cap on the level of exempt income under the artists’ tax exemption from €50,000 to €60,000, to €75,000, and to €100,000. [33658/24]
• 2024-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if tax projections under the Stability Programme Update (SPU) incorporated or factored in increases in capital expenditure, for example, in relation to VAT, under the SPU; and if he will make a statement on the matter. [33722/24]
• 2024-07-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue that would be raised by applying a 1% rate of stamp duty to all forms of share buybacks, in first- and full-year terms; and the estimated revenue raised in each of the years 2025, 2026, 2027, 2028 and 2029, respectively. [29032/24]
• 2024-07-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the banking levy is in the tax base, under the stability programme update, in each of the years 2025, 2026, 2027, 2028 and 2029, respectively; and the amount in the base in each of those years. [29033/24]
• 2024-07-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the revenue raised from now legislated increases in PRSI in each of the years 2024 to 2028 are included in the revenue projections for the years 2025, 2026, 2027 and 2028 under the Stability Programme Update; and if he will make a statement on the matter. [29329/24]
• 2024-07-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the first and full-year costs of reducing the first rate of USC from 0.5 to 0 percent, reducing the second rate of USC from 2 to 0 percent and increasing the threshold to the third rate of USC from €25,760 to €45,000. [29532/24]
• 2024-07-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the budget allocated to the rent tax credit and within the base under the stability programme update, for the years 2024, 2025, 2026, 2027 and 2028, respectively, in tabular form. [29533/24]
• 2024-07-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the help-to-buy scheme is in the tax base, under the stability programme update, in each of the years 2025, 2026, 2027, 2028 and 2029, respectively; and the amount in the base in each of those years. [29534/24]
• 2024-07-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the annual revenue in 2023; the expected annual revenue in each of the years 2024 and 2025 of the local property tax, disaggregated by valuation band; the number of properties within each valuation band; and if he will make a statement on the matter. [29538/24]
• 2024-07-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost of increasing personal, employee and earned income tax credits by €50 in each of the years 2025, 2026, 2027, 2028 and 2029 respectively. [29554/24]
• 2024-07-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost of increasing personal, employee and earned income tax credits by €100 in each of the years 2025, 2026, 2027, 2028 and 2029 respectively. [29555/24]
• 2024-07-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue raised from tapering personal, employee and earned income tax credits by 2.5% per €1,000 on individual income between €100,000 and €140,000 per year, resulting in no entitlement to these tax credits when income is in excess of €140,000 in each of the years 2025, 2026, 2027, 2028 and 2029, respectively. [29556/24]
• 2024-07-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue raised from tapering personal, employee and earned income tax credits by 2.5% per €1,000 on individual income between €100,000 and €140,000 per year, resulting in no entitlement to these tax credits when income is in excess of €140,000, and assumptions made with respect of this estimate with regards to married people or civil partners. [29557/24]
• 2024-07-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue raised from tapering personal, employee and earned income tax credits by 2.5% per €1,000 on individual income between €100,000 and €140,000 per year, resulting in no entitlement to these tax credits when income is in excess of €140,000, net the cost of increasing personal, employee and earned income tax credits by €50 in each of the years 2025, 2026, 2027, 2028 and 2029, respectively. [29558/24]
• 2024-07-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue raised from tapering personal, employee and earned income tax credits by 2.5% per €1,000 on individual income between €100,000 and €140,000 per year, resulting in no entitlement to these tax credits when income is in excess of €140,000, net the cost of increasing personal, employee and earned Income tax credits by €100 in each of the years 2025, 2026, 2027, 2028 and 2029, respectively. [29559/24]
• 2024-07-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will rule out the introduction of a new household charge to be collected by the Revenue Commissioners, instead funding public service broadcasting through direct Exchequer funding; and if he will make a statement on the matter. [28770/24]
• 2024-07-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will reverse plans to raise the price of petrol and diesel through increases in excise duty, scheduled for 1 August; and if he will make a statement on the matter. [28771/24]
• 2024-07-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans to reduce the cost of insurance; if he will support legislative proposals through the Judicial Council (Amendment) Bill 2021 to ensure that reduced claims costs are passed on to insurance consumers; and if he will make a statement on the matter. [28559/24]
• 2024-07-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will commit to supporting incomes by reductions in the rates and increases in the thresholds for USC; and if he will make a statement on the matter. [28560/24]
• 2024-07-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will amend the BIK exemption for employer contributions to PRSAs in light of concerns that it has facilitated aggressive tax planning; and if he will make a statement on the matter. [28566/24]
• 2024-07-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will commit to postponing scheduled increases in the carbon tax in light of the cost-of-living pressures that households continue to face; and if he will make a statement on the matter. [28567/24]
• 2024-07-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue raised by introducing a 3% income tax surcharge, levied through the USC, on individual incomes with the respect to the portion above €140,000, in first- and full-year terms; and the estimated revenue raised in each of the years 2025, 2026, 2027, 2028 and 2029, respectively. [29029/24]
• 2024-07-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised by removing tax personal, employee and earned income tax credits on a tapered basis from individual incomes between €100,000 and €140,000 at a rate of 2.5% per €1,000 above €100,000, in first and full year terms, and the estimated revenue raised in each of the years 2025, 2026, 2027, 2028 and 2029, respectively. [29030/24]
• 2024-06-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question Nos. 292 of 9 April 2024 and 194 of 11 June 2024, if the projected carbon tax annual revenue provided in Parliamentary Question No. 292 of 9 April 2024 is inclusive of VAT; if not, if the figures could be supplied inclusive of VAT; the reason the ready reckoner provides additional revenue of €160 million for a €7.50 increase in the rate of carbon tax per tonne while the additional carbon tax revenue in 2026, following a €7.50 increase in the rate of carbon tax per tonne, is €66.2 million; and if he will make a statement on the matter. [26724/24]
• 2024-06-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the first- and full-year costs of reducing the first rate of USC from 0.5% to 0%; reducing the second rate of USC from 2% to 0% and increasing the threshold to the third rate of USC from €25,760 to €35,000. [26150/24]
• 2024-06-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the first and full-year costs of reducing the first rate of USC from 0.5% to 0%; reducing the second rate of USC from 2% to 0%; and increasing the threshold to the third rate of USC from €25,760 to €40,000. [26151/24]
• 2024-06-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the special assignee relief programme is in the tax base, under the stability programme update, in each of the years 2025, 2026, 2027, 2028 and 2029, respectively, and the amount in the base for each of those years. [25835/24]
• 2024-06-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance for a full list of current tax expenditures and reliefs currently in operation; and if each tax expenditure is in the tax base, under the stability programme update, in each of the years 2025, 2026, 2027, 2028 and 2029 respectively, and the amount in the base in each of those years, in tabular form. [25836/24]
• 2024-06-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the current regime with respect to the taxation of carried interest paid to private equity managers; and the revenue raised by tax-carried interest at rates of 20%, 33% and 40%, respectively. [25838/24]
• 2024-06-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of non-domiciled individuals who have availed of the remittance basis of foreign income and gains in each of the years 2019, 2020, 2021, 2022 and 2023; the number of individuals who availed of this basis for more than three years; and if such figures are not recorded, whether he has any concerns that the remittance basis of foreign income and gains with respect to non-domiciled individuals is undermining equity within the taxation system. [25841/24]
• 2024-06-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the rent tax credit is in the tax base, under the stability programme update, in each of the years 2025, 2026, 2027, 2028 and 2029, respectively, and the amount in the base for each of those years. [25852/24]
• 2024-06-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of private renters deemed eligible for the rent tax credit under the allocation provided for it in Budget 2024. [25853/24]
• 2024-06-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the tax revenue projections from 2025 in the Stability Programme Update incorporate indicative tax packages in each of the years from 2025; and if so, to outline their annual value and cumulative value from year to year. [24768/24]
• 2024-06-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the projected revenue raised from legislated increases in the carbon tax in each year from 2025 to 2030 relative to the rate of €56 per tonne in 2024, for example, the revenue raised from the new rate of carbon tax in 2026 relative to a rate of €56 per tonne. [25313/24]
• 2024-06-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the residential premises rental income relief is in the tax base, under the stability programme update, in each of the years 2025, 2026 and 2027, respectively; and the amount in the base for each of those years. [25520/24]
• 2024-05-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his and his Department’s position on the call for a five-year moratorium on branch closures by an organisation (details supplied); the way this call can be accommodated with the Access to Cash Bill 2024. [23470/24]
• 2024-05-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 292 of 9 April 2024, the projected carbon tax annual revenue in each of the years 2024 to 2030 respectively, with respect to carbon tax increases in each of those years on a cumulative basis. [23480/24]
• 2024-05-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 8 of 10 April 2024, if he has received correspondence from the Revenue Commissioners expressing concern regarding the BIK exemption for employer contributions to PRSAs, legislated through Section 22 of the Finance Act 2022, if he will share details of those concerns expressed; and the actions he is considering on foot of those concerns. [23484/24]
• 2024-05-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the options he is considering to force further premium reductions in the insurance market; and if he will make a statement on the matter. [23485/24]
• 2024-05-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to outline his views on the success of the mortgage interest tax credit; and if he will consider amending its design to ensure that all mortgage holders who have seen a significant increase in the mortgage costs they are facing will receive adequate support. [23004/24]
• 2024-05-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will cancel the increases in excise duty on petrol and diesel scheduled for August and October of this year, given the cost-of-living pressures facing households and their impact on trade for businesses in the Border region; and if he will make a statement on the matter. [22786/24]
• 2024-05-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to outline the provision in insurance law with respect to consent to settle, whereby policyholders must provide consent where an insurer wishes to make a settlement with respect to a third-party claim; and if he will make a statement on the matter. [22789/24]
• 2024-05-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he or his Department undertook a review of the 10% stamp duty with respect to the bulk purchase of residential property; and if he will make a statement on the matter. [22788/24]
• 2024-05-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance for an update on his Department's strategy regarding financial scams and fraud; and if he will make a statement on the matter. [22791/24]
• 2024-05-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to provide an update on consideration of changes to legislation to address the inability of consumers to make complaints to the Financial Services and Pensions Ombudsman with respect to vulture funds as a result of gaps in its regulation. [22787/24]
• 2024-05-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his response to the European Commission's opening of an infringement procedure against Ireland and issuance of a formal letter of notice regarding incorrect transposition of the 4th and 5th Anti-Money Laundering Directives; and if he will make a statement on the matter. [22790/24]
• 2024-05-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of applications for the mortgage interest tax credit that were rejected on the grounds that an applicant does not have a sufficient income tax liability. [22485/24]
• 2024-05-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of applications for the mortgage interest tax credit that were rejected on the grounds that an applicant does not have a sufficient income tax liability despite their mortgage interest costs being higher in 2023 compared with 2022. [22486/24]
• 2024-05-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of applications for the mortgage interest tax credit that were unable to receive the full 20% relief under the credit on the grounds that an applicant does not have a sufficient income tax liability despite their mortgage interest costs being higher in 2023 compared with 2022. [22487/24]
• 2024-05-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of successful claims to date under the mortgage interest tax credit relief. [22488/24]
• 2024-05-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the value of money disbursed to date under the mortgage interest tax credit. [22489/24]
• 2024-05-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if his Department has estimated the increased revenue through income tax, USC and PRSI receipts as a result of planned increases in the minimum wage towards a living wage; if so, to provide estimates; and if he will make a statement on the matter. [22744/24]
• 2024-05-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated first- and full-year costs of reducing the first rate of USC from 0.5% to 0%, reducing the second rate of USC from 2% to 0% and increasing the threshold to the third rate of USC from €25,760 to €30,000. [22275/24]
• 2024-05-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated first- and full-year costs of reducing the first rate of USC from 0.5% to 0%, reducing the second rate of USC from 2% to 1% percent and increasing the threshold to the third rate of USC from €25,760 to €27,880; and if he will make a statement on the matter. [22276/24]
• 2024-05-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to outline any consent to settle provisions within insurance law, whereby insurers are required to seek an insured’s approval before settling a third-party claim, in the context of reports that insurers are settling claims for amounts and reasons that are disputed by the insured; and if he will make a statement on the matter. [22299/24]
• 2024-05-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the source of Exchequer funding that would be required in the years 2026 and 2027 under the SPU, given the projected Exchequer deficits of €1.9 billion and €1.3 billion respectively; for example, whether the Exchequer account would be supported through borrowing; and if he will make a statement on the matter. [21174/24]
• 2024-04-30
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of residential units subject to the 10% rate of stamp duty with respect to the acquisition of certain residential property where a person acquires at least ten such units during a 12-month period, disaggregated by county in which the property was located, in each of the years 2021, 2022, 2023 and 2024. [19509/24]
• 2024-04-30
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of residential units subject to the 10% rate of stamp duty with respect to the acquisition of certain residential property where a person acquires at least ten such units during a 12-month period; the total number of purchasers; and the total value of stamp duty paid, in each of the years 2021, 2022, 2023 and 2024. [19512/24]
• 2024-04-25
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated first-year and full-year cost of removing residential stamp duty with respect to the purchase of residential property by first time buyers for property purchase values of €500,000 or less. [18668/24]
• 2024-04-25
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost to the Exchequer of the help to buy scheme in 2023, 2024 and 2025, respectively. [18671/24]
• 2024-04-25
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the allocation in the base as per Budget 2024 for the help to buy scheme in each of the years 2025, 2026 and 2027. [18672/24]
• 2024-04-25
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue saved were the loan to value ratio under the help to buy scheme increased to 85%. [18673/24]
• 2024-04-25
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue saved were the maximum amount of relief under the help to buy scheme reduced to €25,000 and the loan to value ratio increased to 85 %. [18674/24]
• 2024-04-25
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue saved were the maximum amount of relief under the help to buy scheme reduced to €20,000 and the loan to value ratio increased to 85 %. [18675/24]
• 2024-04-25
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue saved were the maximum amount of relief under the help to buy scheme reduced to €15,000 and the loan to value ratio increased to 85%. [18676/24]
• 2024-04-25
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue saved were the maximum amount of relief under the help to buy scheme reduced to €10,000 and the loan to value ratio increased to 85%. [18677/24]
• 2024-04-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance for a schedule of the disposal of shares held at a bank (details supplied) by the State, together with the date, transaction value and volume for each disposal, from 2013 to date. [17519/24]
• 2024-04-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated annual cost, in cumulative terms, of not proceeding with scheduled increases in the carbon tax in each of the years 2025 to 2030, inclusive. [17522/24]
• 2024-04-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue raised from restricting the employers' PRSI exemption for share-based remuneration to micro-, small- and medium-sized enterprises; and if he will make a statement on the matter. [16899/24]
• 2024-04-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost to the Exchequer in 2024 of not proceeding with scheduled increases in excise duty on marked gas oil on 1 April 2024, 1 August 2024 and 9 October 2024. [16904/24]
• 2024-04-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the nominal value of VAT collected with respect to petrol and diesel in each of the years 2017 to 2023, respectively.; and if he will make a statement on the matter. [15936/24]
• 2024-04-10
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will cancel the increases in excise duty on petrol and diesel scheduled for August and October of this year, given the cost-of-living pressures facing households, and their impact on trade for businesses in the Border region; and if he will make a statement on the matter. [15273/24]
• 2024-04-10
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he has engaged or will engage with fellow members of Economic and Financial Affairs Council, ECOFIN, to secure financial and economic sanctions against the State of Israel in response to flagrant violations of international law committed by the State of Israel in Gaza and the occupied territories of Palestine; and if he will make a statement on the matter. [15274/24]
• 2024-04-10
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the value of money disbursed under the mortgage interest tax credit to date, together with the number of successful applicants; the number of applicants who have received a partial credit; the number of applicants who were rejected on the grounds that they had an insufficient income tax liability; and if he will consider amending the credit to ensure struggling mortgage holders experiencing an increase in their mortgage costs can receive the full credit. [15275/24]
• 2024-04-10
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance for an update regarding the issue of mortgageability as it relates to homeowners affected by defective concrete blocks, including his Department's engagement with the Department of Finance and the proposal of bridging finance products by the banking sector under the enhanced defective concrete block scheme; and if he will make a statement on the matter. [15231/24]
• 2024-04-10
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he is concerned that the benefit-in-kind exemption for employer contributions to PRSAs, legislated through section 22 of Finance Act 2022, is facilitating aggressive tax planning; if his Department received recommendations from an organisation (details supplied) in June 2022 warning that such a risk would materialise; and if he will make a statement on the matter. [15232/24]
• 2024-04-10
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to provide an update on consideration of changes to legislation to address the inability of consumers to make complaints to the Financial and Services Pensions Ombudsman with respect to vulture funds as a result of gaps in their regulation. [15234/24]
• 2024-04-10
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he or his Department are considering increasing the rate of and threshold for the 10% stamp duty with respect to the bulk purchase of residential property; and if he will make a statement on the matter. [15235/24]
• 2024-04-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he is concerned that a marked gap in the price of petrol and diesel in the South compared to the North that will result from scheduled increases in excise duty this year could pose a threat to the trade and viability of firms and petrol stations in Border counties; and if he will make a statement on the matter. [13598/24]
• 2024-04-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance following the Trilogue agreement on EU level anti-money laundering legislation, whether he will amend S.I. No. 308 of 2023 to allow greater access for civil society and others to the register of beneficial ownership; and if he will make a statement on the matter. [13681/24]
• 2024-04-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue generated by restricting the remittance basis of taxation with respect to non-domiciled individuals to a lifetime limit of two, three and five years respectively; and if he will make a statement on the matter. [13708/24]
• 2024-04-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of non-domiciled individuals taxed on a remittance basis in each of the years 2020, 2021, 2022 and 2023. [13710/24]
• 2024-04-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to clarify eligibility for the mortgage interest tax credit with respect to cross-Border workers in particular in situations (details supplied); if such individuals may qualify for the mortgage interest tax credit; if not, if he agrees that this reflects an inherent inequity in the operation of the tax credit; and the measures he will consider to rectify it; and if he will make a statement on the matter. [13731/24]
• 2024-04-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to confirm if his Department received a submission in June 2022 from an organisation (details supplied) regarding the tax treatment of employer contributions to a PRSA; his views on the organisation’s view that “if the current BIK charge on employer PRSA contributions is removed and such contributions are no longer considered for tax purposes to be employee contributions, there is a risk that some companies could fund through tax deductible PRSA contributions at a level higher than they currently can to an OMA, given that PRSAs are not benefit limited like OMAs”; the reason the proposals provided by the organisation to address this risk were not implemented; and if he will make a statement on the matter. [14117/24]
• 2024-04-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue generated annually by carbon tax increases in each of the years 2025 to 2030 respectively, with respect to the carbon tax increases in each of those years and on a cumulative basis. [14119/24]
• 2024-04-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated weekly and annual cost if the employment wage subsidy scheme were to be reintroduced with various subsidy rates (details supplied). [15372/24]
• 2024-04-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated weekly and annual cost if the employment wage subsidy scheme were to be reintroduced with various subsidy rates (details supplied). [15373/24]
• 2024-04-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated weekly and annual cost if the employment wage subsidy scheme were to be reintroduced with various subsidy rates (details supplied). [15374/24]
• 2024-03-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost to the Exchequer in 2024 of not proceeding with scheduled increases in excise duty on petrol and diesel on 1 April 2024, 1 August 2024 and 9 October 2024. [13556/24]
• 2024-03-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of applications to the mortgage interest tax credit which have been rejected on the grounds that an applicant does not have a sufficient income tax liability. [12154/24]
• 2024-03-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of applications to the mortgage interest tax credit which have been rejected on the grounds that an applicant does not have a sufficient income tax liability despite their mortgage interest costs being higher in 2023 compared to 2022. [12155/24]
• 2024-03-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of applications to the mortgage interest tax credit which have been unable to receive the full 20% relief under the credit on the grounds that an applicant does not have a sufficient income tax liability despite their mortgage interest costs being higher in 2023 compared to 2022. [12156/24]
• 2024-03-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of successful claims to date under the mortgage interest tax credit relief. [12157/24]
• 2024-03-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the value of money disbursed to date under the mortgage interest tax credit. [12158/24]
• 2024-03-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost of Ireland's bid to host the EU Anti-Money Laundering Agency; the breakdown of this cost including advertising and so on. [12495/24]
• 2024-03-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the 471 high-quality apartments at a location (details supplied) which are identified as being available on the basis of first refusal to Ireland's bid for the Anti-Money Laundering Authority, will still be available to the State on that basis. [12496/24]
• 2024-03-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the goods and services subject to the second reduced rate of VAT; the revenue generated through VAT for each good and service subject to the second reduced rate of VAT in 2021 and 2022; and the projected revenue generated through VAT for each good and service subject to the second reduced rate of VAT in 2023 and 2024. [12686/24]
• 2024-03-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he has received from his Departmental officials or the Revenue Commissioners an estimate, range of estimates or data enabling an estimate of the Exchequer impact of Pillar 1 and Pillar 2, respectively and separately; if so, when such estimates were provided; the details of those estimates; and if he will make a statement on the matter. [13093/24]
• 2024-02-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance when the requirement to pay VAT on all new cars bought in the North, and the extra VAT charge that applies if a vehicle was not properly imported from Britain to the North, took effect; the requirements that were in place prior to these requirements taking effect; the length of time required for a car to be in private ownership in the North where it is bought in the North for it not to be subject to VAT. [9722/24]
• 2024-02-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he or his Department have received any correspondence from the Revenue Commissioners or any other body regarding section 22 of the Finance Act 2022 and the opportunity it creates for aggressive tax planning; and if he will make a statement on the matter. [8341/24]
• 2024-02-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to outline the application of relevant contracts tax as it applies to subcontractors from the North which operate in the South; how the charge is deducted and payments refunded; if the Revenue Commissioners apply CIS on behalf of HM Revenue and Customs with respect to subcontractors from the North which operate in the South; and with respect to both, how refunds from the charge are processed and the timeline for which refunds are paid to Northern subcontractors; and if he will make a statement on the matter. [8370/24]
• 2024-02-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he is aware that loan owners (vulture funds) are not subject to the provisions of the Consumer Protection (Regulation of Credit Servicing Firms) Act 2018 where they confer legal title of the loan to the credit servicing firms but retain beneficial ownership; and if he will make a statement on the matter. [7563/24]
• 2024-02-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he is aware that loan owners (vulture funds) are not required to be regulated when they maintain beneficial ownership of a loan but have conferred legal title of the loan to the credit servicing firms; and if he will make a statement on the matter. [7564/24]
• 2024-02-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of complaints made against loan owners to the FSPO which were not investigated on the grounds of the conduct occurring prior to January 2019, with respect to complaints in each of the years 2013 to 2023 [7565/24]
• 2024-02-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of complaints made against credit servicing firms to the FSPO which were not investigated on the grounds that the conduct complained of was with respect to “maintenance of control over key decisions” and, as such, the appropriate entity was the loan owner and not the credit servicing firm, with the conduct occurring prior to January 2019, with respect to complaints in each of the years 2013 to 2023. [7566/24]
• 2024-02-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of complaints made against credit servicing firms to the FSPO which were not investigated on the grounds of the conduct occurring prior to 8 July 2015, with respect to complaints in each of the years 2013 to 2023. [7567/24]
• 2024-02-20
  PQ
  Asked Public Expenditure

  Deputy Pearse Doherty asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if he plans to address the issue with flooding in Castlefinn, County Donegal, along the N15; if the solution to the problem presented to his Department by this Deputy at the Oireachtas finance committee recently will be considered; and if he will make a statement on the matter. [7405/24]
• 2024-02-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 352 of 17 January 2024, regarding the decision by the Tax Appeal Commissioners that the Revenue Commissioners had been applying the wrong test for normal residence in VRT cases with the Revenue Commissioners confirming that the same test had been applied in similar cases; how many persons have had the wrong test for normal residence applied; how many persons have paid penalties or tax as a result of this wrong test being applied; and if he will make a statement on the matter. [7207/24]
• 2024-02-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost, through tax revenue foregone, of the BIK exemption for employer contributions for PRSAs which was introduced through section 22 of the Finance Act 2022; and if he will make a statement on the matter. [7396/24]
• 2024-02-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if, with respect to Committee Stage of the Finance Act 2022, with regard to what was then section 18 of the Finance Bill 2018 regarding the removal of benefit-in-kind charge from employer contributions to PRSAs and PEPPs, his views and response regarding queries made by this Deputy that this provision of the legislation would provide an opportunity for aggressive tax planning by proprietary directors; his assessment of whether the then Minister for Finance provided an accurate response with respect to the issue raised; and if he will make a statement on the matter. [7397/24]
• 2024-02-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the maximum amount, in nominal terms, that a company or proprietary director can fund a single PRSA through an employer contribution in a single year with full tax deductibility; and if he will make a statement on the matter. [7399/24]
• 2024-02-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he is satisfied that the recommendation of the Report of the Interdepartmental Pensions Reform and Taxation Group of 2020, that “the differential treatment of the PRSA for funding purposes should be abolished, employer contributions should not be subject to BIK”, was implemented in whole or in part; his views on whether the manner in which this recommendation was partially implemented in Finance Act 2022 by the then Minister for Finance created an opportunity for aggressive tax planning; and if he will make a statement on the matter. [7401/24]
• 2024-02-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he or his Department have received any correspondence from the Revenue Commissioners or any other body regarding section 22 of the Finance Act 2022 in relation to the opportunity it creates for aggressive tax planning; and if he will make a statement on the matter. [7402/24]
• 2024-02-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on the appropriateness of a company or proprietary director withdrawing up to €2.15 million from a company in a single year through an employer contribution to a PRSA, and availing of full tax deductibility, including corporation tax relief; and if he will make a statement on the matter. [7404/24]
• 2024-02-13
  PQ
  Asked Social

  Deputy Pearse Doherty asked the Minister for Social Protection for an update on commitments made to introduce a mortgage interest supplement for those with insufficient income tax liability to avail of the mortgage interest tax credit introduced in the Finance Act 2023; and if she will make a statement on the matter. [6554/24]
• 2024-02-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the total number of complaints made with regard to the operation and services provided by the Financial Services and Pensions Ombudsman in 2019, 2020, 2021, 2022 and 2023, respectively; and if he will consider the value of introducing an independent assessor in order to independently assess complaints and make recommendations to the FSPO and the Minister; and if he will make a statement on the matter. [6013/24]
• 2024-02-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will clarify the jurisdiction of the FSPO with respect to complaints made regarding entities that were not regulated by the Central Bank prior to a particular date, where the complaint concerns a time prior to that date; and if legislative provisions are possible to address this. [6019/24]
• 2024-02-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of complaints (case) handlers operating in the Financial Services and Pension Ombudsman in each of the years 2019, 2020, 2021, 2022 and 2023, respectively; the number of current vacancies for the role of complaint (case) handler at present; and if he will make a statement on the matter. [6020/24]
• 2024-02-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of complaints submitted to the Financial Services and Pensions Ombudsman which are yet to be allocated to a complaint handler, disaggregated by the number of weeks since they were first submitted; the number of complaints submitted to the Financial Services and Pensions Ombudsman which are yet to have a preliminary decision issued disaggregated, by the number of weeks since they were first submitted; the number of complaints submitted to the Financial Services and Pensions Ombudsman which are yet to have a final decision issued disaggregated by the number of weeks since they were first submitted; and if he will make a statement on the matter. [6021/24]
• 2024-02-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if ACRES payments, both under the general and co-operation projects, are subject to income tax and USC, his views on same, if he will comment on scenarios where an individual receiving two ACRES payments in 2024 will be subject to a greater level of taxation than would otherwise have been the case had ACRES payments been paid in 2023 and 2024 as previously announced, and, as a consequence, will receive a lower level of after-tax support under ACRES, if he is considering action to address this; and if he will make a statement on the matter. [5025/24]
• 2024-02-01
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance for an update on his engagement with an organisation (details supplied) and his Department with respect to the defective concrete blocks redress scheme; and if he will make a statement on the matter. [4692/24]
• 2024-02-01
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will provide details of the estimated deadweight costs associated with the rented residential relief introduced in the Finance Act 2023; his views of the costs, inequity and effectiveness of the measure; and if he will make a statement on the matter. [4693/24]
• 2024-02-01
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his response to the recent letter from the Chairperson of the Irish Fiscal Advisory Council with respect to a proposal to reduce the rate of pay associated with the chairperson role; if he has concerns that such a proposal risks diminishing the role and capacity of the council; and if he will make a statement on the matter. [4622/24]
• 2024-02-01
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he and his Department are considering measures to tackle financial fraud and scams; to outline policy considerations in this area; and if he will make a statement on the matter. [4620/24]
• 2024-02-01
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on the small benefit exemption and, in particular the restriction by which only the first two benefits qualify for the exemption, regardless of their combined value falling beneath the threshold of €1,000; and if he will make a statement on the matter. [4618/24]
• 2024-02-01
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will consider increasing the rate and reducing the threshold at which the 10% stamp duty with respect to the purchase of certain residential property applies; and if he will make a statement on the matter. [4619/24]
• 2024-02-01
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he is aware of Revenue no longer accepting certain items of expenditure for the construction, extension, alteration or reconstruction of farm buildings or structures with respect to VAT refunds for unregistered farmers; if he has engaged with Revenue on this issue; and if he will make a statement on the matter. [4621/24]
• 2024-02-01
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of reducing the rate of VAT applying to the hospitality and tourism sectors from 13.5 to 9% to end-2024 and in full-year terms, respectively. [4835/24]
• 2024-02-01
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of reducing the rate of VAT applying to the hospitality and tourism sectors from 13.5% to 9% excluding hotel and other accommodation, to end-2024 and in full-year terms, respectively. [4837/24]
• 2024-02-01
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of reducing the rate of VAT from 13.5% to 9% with respect to services (details supplied) of the kind normally supplied in fairgrounds or amusement parks and hairdressing services, to end-2024 and in full-year terms, respectively, disaggregated by service type listed; and if he will make a statement on the matter. [4842/24]
• 2024-01-30
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance how the 10% stamp duty applicable with respect to the purchase of ten or more relevant residential units applies to forward funding agreements and forward purchase agreements, respectively. [3757/24]
• 2024-01-30
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 359 of 17 January 2024, his Department’s understanding of the discrepancy between the 395 properties with respect to which the ten percent stamp duty was payable in 2022 and figures from the Central Statistics Office which indicate that 2,053 houses were purchased by Finance and Insurance Real Estate sectors in 2022 (table HPA12); and if he will make a statement on the matter. [3760/24]
• 2024-01-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he is considering increasing the 10% rate of stamp duty with respect to the bulk purchase of certain residential property; his views and the views of his Department on the effectiveness of the current rate, given the increased number of properties purchased which were subject to the 10% rate; and if he will make a statement on the matter. [3328/24]
• 2024-01-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of residential units where a filing has been made but not yet executed with respect to the 10% rate of stamp duty applying to the acquisition of certain residential property where a person acquires at least ten such units during any 12-month period, in 2023, disaggregated by county if possible. [3347/24]
• 2024-01-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if, given the fact that revenue raised by the increase in the carbon tax in 2024, estimated at €117 million and €152 million in first and full-year terms respectively (provided in page 4 of the Budget 2024 document ‘Tax Policy Changes’), revenue raised by legislated increases in the carbon tax is not provided within the revenue base for subsequent years (2025, 2026, etc.); and if he will make a statement on the matter. [2539/24]
• 2024-01-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on the need for taxpayers to file a tax return in order to avail of mortgage interest relief; if he is concerned that said requirement could act as a disincentive for eligible taxpayers to apply for this relief; his Department’s understanding of the rationale for this method of application; and if he will make a statement on the matter. [2545/24]
• 2024-01-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 359 of 17 January 2024, the number of residential units subject to the 10% rate of stamp duty with respect to the acquisition of certain residential property where a person acquires at least ten such units during a 12-month period, disaggregated by county in which the property was located, in each of the years 2021, 2022 and 2023. [3097/24]
• 2024-01-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he is aware of decision 1324TACD2021, made by the Tax Appeal Commissioners, in which a finding was made that the Revenue Commissioners had been applying the wrong test for normal residence in VRT cases; if so, when was he notified; what steps the Revenue Commissioners have taken to identify and notify any individuals who paid penalties and/or taxes that were not due as a result of the wrong test being applied, and when; what steps the Revenue Commissioners have taken to identify and notify any individuals wrongly accused of committing offences as a result of the wrong test being applied, and when; how many such individuals in total have been identified to date; and if he will make a statement on the matter. [1210/24]
• 2024-01-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of residential units and number of persons subject to the 10% rate of stamp duty with respect to the acquisition of certain residential property where a person acquires at least ten such units during any 12-month period, in each of the years 2022 and 2023, respectively; and the total value of said stamp duty paid in each of the years 2022 and 2023, respectively. [1477/24]
• 2024-01-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance how the introduction of VAT refund orders under section 103 of the Value-Added Tax Consolidation Act 2010 interacts with the VAT Directive where a minimum rate of VAT is required in a specific sector or categories of goods and services; and if he will make a statement on the matter. [1585/24]
• 2023-12-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the total value of unclaimed tax, through the Revenue Commissioners for overpaid tax; the number of persons to whom this applies, for each of the years 2016 to 2022, inclusive; and if he will make a statement on the matter. [53838/23]
• 2023-12-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of meetings he has held with retail banks, regarding the mortgage treatment of homes affected by defective blocks or their status following remediation, in each of the years 2021, 2022 and 2023, respectively. [53850/23]
• 2023-12-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of meetings he or officials from his Department have held with companies (details supplied) regarding the fraudulent content with respect to financial fraud and scams on their platforms in each of the years 2020, 2021, 2022 and 2023, respectively. [53852/23]
• 2023-11-30
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue raised from restricting the employers’ PRSI exemption for share-based remuneration to micro, small and medium-sized enterprises; and if he will make a statement on the matter. [53108/23]
• 2023-11-30
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the current status of the submission made by an organisation (details supplied) regarding a loan product with respect to households impacted by defective blocks; his Department’s assessment of the proposal; and if he will make a statement on the matter. [53109/23]
• 2023-11-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the total value and number of investments made by the Ireland Strategic Investment Fund in companies or enterprises that operate in illegal Israeli settlements in the occupied territories and, respectively, companies or enterprises that have been included on the UN database of companies operating in illegal Israeli settlements on Palestinian land, which was published by the United Nations Human Rights Council resolution 31/36; and for an update on engagements the Minister or his Department have had with ISIF with respect to divesting from said companies. [51791/23]
• 2023-11-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance for his and his Department's analysis of the estimated deadweight loss associated with the rented residential relief; its implications for social equity within the taxation system; and if he will make a statement on the matter. [51792/23]
• 2023-11-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the date on which he will transpose the credit servicers' directive by means of a statutory instrument; his assessment of warnings that the provisions of the directive could lead to an erosion of consumer protection and citizens’ rights; and if he will make a statement on the matter. [51434/23]
• 2023-11-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his assessment of the European Commission’s forecast of a 0.9 percentage point fall in GDP for 2023; the drivers of this revision; and his views on the outlook for the Irish economy and the labour market in the context of this downward revision. [51435/23]
• 2023-11-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on recent statistics published by An Garda Síochána regarding the 77% increase in cases of investment fraud this year; the measures his Department is considering to respond to the rise in financial fraud and authorised push payment scams; and if he will make a statement on the matter. [51433/23]
• 2023-11-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to update Dáil Éireann on his engagement with the retail banking sector, Department of Housing and representative groups of homeowners affected by defective concrete blocks with respect to bridging finance and the significant funding shortfall homeowners face to remediate their homes. [51432/23]
• 2023-11-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance for an assessment of the additional cost to construction of a standard 3-bed semi-detached house arising from the concrete product levy in the context of the current market price of concrete, cement and in-scope concrete products; and if he will make a statement on the matter. [51431/23]
• 2023-11-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the total number of individuals charged excess tax under the standard fund threshold in each of the years from 2016 to 2022. [51744/23]
• 2023-11-22
  VOTE
  Finance (No. 2) Bill 2023: Report and Final Stages · 3 divisions

  • ✓ voted to add an amendment to the bill motion failed · 51–78
  • ✓ voted to add an amendment to the bill motion failed · 50–76
  • ✓ voted to add an amendment to the bill motion failed · 52–81
• 2023-11-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of returns with respect to the vacant homes tax that have been received to date; and if he will make a statement on the matter. [51129/23]
• 2023-11-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of properties that were projected to be in scope of the vacant homes tax at the beginning of this year; and if he will make a statement on the matter. [51130/23]
• 2023-11-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of returns with respect to the vacant homes tax that have been received to date which have claimed exemption with respect to the tax on the grounds of the owner has died, a grant or representation was issued, the property is actively marketed for rent or sale, the property is subject to certain court orders, the property has underwent structural works, the property is unoccupied due to illness of the owner and the property is deemed not to be habitable, in tabular form. [51131/23]
• 2023-11-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of taxpayers liable to stamp duty on leases for a term of less than 35 years in each of the years 2011 to 2023, disaggregated by leases executed before and on/after 25 December 2017, in tabular form; and if he will make a statement on the matter. [51136/23]
• 2023-11-08
  VOTE
  Finance (No. 2) Bill 2023 · 5 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; and to provide for related matters.

  • ✓ voted to add an amendment to the bill motion failed · 2–6
  • ✗ voted against the motion motion passed · 6–2
  • ✓ voted to add an amendment to the bill motion failed · 3–5
  • ✓ voted to add an amendment to the bill motion failed · 3–5
  • ✓ voted to add an amendment to the bill motion failed · 3–5
• 2023-11-07
  VOTE
  Finance (No. 2) Bill 2023 · 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; and to provide for related matters.

  • ✗ voted against the motion motion passed · 6–2
  • ✗ voted against the motion motion passed · 6–3
  • ✓ voted to add an amendment to the bill motion passed · 2–6
• 2023-10-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated number of mortgages eligible for the mortgage interest relief scheme announced in budget 2024; and if he will make a statement on the matter. [47175/23]
• 2023-10-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of primary dwelling home mortgages with an outstanding balance of less than €80,000 at end-2022; and the estimated number of such mortgages that would otherwise have been eligible for the mortgage interest relief scheme announced in budget 2024, had the €80,000 outstanding balance limit not applied. [47177/23]
• 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 against the motion motion passed · 76–56
• 2023-10-10
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance what legislative instruments exist to allow local authorities to introduce a "tourist tax" as a revenue-raising initiative. [43744/23]
• 2023-10-10
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance what measures have been implemented to allow for the investigation of properties which may be liable for the vacant home tax; and if he will make a statement on the matter. [43745/23]
• 2023-10-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will introduce temporary and targeted mortgage interest relief to support struggling households with rising mortgage costs; and if he will make a statement on the matter. [43390/23]
• 2023-10-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he or his Department are considering tax measures to support households with the rising cost of home heating oil; and if he will make a statement on the matter. [43391/23]
• 2023-10-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his Department’s position on the European Commission’s own resource proposal based on company profits; the estimated additional contribution the proposal would require on annual basis; and if he will make a statement on the matter. [43392/23]
• 2023-10-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views, and the Department's analysis, of the capacity and number of borrowers eligible to switch from lenders to the mainstream mortgage market under the recently published eligibility criteria published by the Banking and Payments Federation Ireland and retail banking sector; and if he will make a statement on the matter. [43138/23]
• 2023-10-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance for an update on the operation of the defective concrete products levy, its application to precast concrete products and autoclave aerated concrete, its impact on residential construction costs; and if he will make a statement on the matter. [43135/23]
• 2023-10-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views, and his Department's analysis, of the recent departure of companies from Euronext Dublin; the causes of these departures and potential policy measures to support the Irish stock exchange; and if he will make a statement on the matter. [43139/23]
• 2023-10-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the current status of the disabled drivers and disabled passengers scheme; when the disabled drivers medical board of sppeal will recommence hearings; the number of appeals and request for appeal hearings that have been lodged since November 2021 and his response to the recent annual report of the Ombudsman with respect to same. [43137/23]
• 2023-10-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to provide an update on his engagement with the retail banking sector, the Department of Housing, Local Government and Heritage and representative groups of homeowners affected by defective concrete blocks with respect to bridging finance and the significant funding shortfall homeowners face to remediate their homes. [43136/23]
• 2023-09-27
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of not proceeding with the legislated increase in excise duty on petrol and diesel to take effect on 31 October 2023, for 2023 and 2024, respectively, VAT inclusive. [41671/23]
• 2023-09-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue to be generated by the temporary solidarity contribution and cap on market revenues in each of the years 2024 and 2025, respectively (disaggregated by each - Temporary Solidarity Contribution and Cap on Market Revenues); and if the revenue with respect to each is included in the revenue base for 2024 and 2025, as outlined in the Summer Economic Statement. [40896/23]
• 2023-09-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of reducing the level of excise applied to home heating oil from €122.83 to €100, €72.83, €60 and €0.00, from 12 October 2023 to end-2023 and from 1 January 2024 to end-March 2024 respectively, in tabular form. [40897/23]
• 2023-09-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of not proceeding with the legislated increase in carbon tax to take effect in October 2023, for 2023 and 2024, respectively, VAT inclusive. [39615/23]
• 2023-09-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the projected cost of extending the reduced rate of VAT to electricity and gas to end-December 2023. [40706/23]
• 2023-07-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the expected annual revenue in each of the years 2023 and 2024 of the local property tax, disaggregated by valuation band; and the number of properties within each valuation band. [34891/23]
• 2023-07-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the tax reliefs/expenditures set to expire at end-2023; the cost of their extension for 2024, and the cost, if any, within the base for each in 2024. [34892/23]
• 2023-07-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue raised on a first- and full-year basis of removing the capital gains tax exemption for a principle private residence where the property is sold within 12 months of its purchase, and restricting the relief by 25%, 50% and 75% in the same circumstances. [34895/23]
• 2023-07-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue raised on a first- and full-year basis of applying a 1% and 2% stamp duty, respectively, on all forms of share buybacks; and if he will make a statement on the matter. [34896/23]
• 2023-07-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated aggregate value of share buybacks in each of the years 2018 to 2022; if the Revenue Commissioners collect such data; and if he will make a statement on the matter. [34897/23]
• 2023-07-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue raised by the vacant homes tax in 2023 and 2024; and if it is in the revenue base for 2024 as per the Summer Economic Statement. [34898/23]
• 2023-07-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue raised in first- and full-year terms by increasing the vacant homes tax to four, five and six times the LPT base rate, respectively. [34899/23]
• 2023-07-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue raised in first- and full-year terms by increasing the vacant homes tax to four times the LPT base rate and increasing it by a single multiple of the LPT base rate for each further year it is vacant. [34900/23]
• 2023-07-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue raised in first- and full-year terms by increasing the vacant homes tax to five times the LPT base rate and increasing it by a single multiple of the LPT base rate for each further year it is vacant. [34901/23]
• 2023-07-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue raised in first and full-year terms by increasing the vacant homes tax to six times the LPT base rate and increasing it by a single multiple of the LPT base rate for each further year it is vacant. [34902/23]
• 2023-07-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the estimated revenue generated by the temporary solidarity contribution bases on taxable profits in the fossil fuel production and refining sectors, and a cap on the market revenues of certain generators in the electricity sector, are included in the tax base for 2024 as outlined in the Summer Economic Statement; and the amount of revenue with respect to each. [35178/23]
• 2023-07-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue raised, in first and full-year terms, by introducing the rate of commercial stamp duty from 7.5 to 12.5 percent, excluding agricultural land. [35238/23]
• 2023-07-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue raised by increasing the rate of commercial stamp duty from 7.5 to 10 and 12.5 percent, respectively, while increasing the farm consolidation relief accordingly, in first and full-year terms. [35239/23]
• 2023-07-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue generated in first and full-year terms of reducing the Standard Fund Threshold to €1.5 million; and if he will make a statement on the matter. [35241/23]
• 2023-07-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the revenue raised by the banking levy is in the tax base for 2024, 2025, 2026, 2027, 2028 and 2029, respectively, and if so, the quantum of revenue in the base with respect to each year. [35243/23]
• 2023-07-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue raised by introducing a 25% and 50% cap, respectively, on corporation tax loss relief utilised in a single year by NAMA participating banks, and separately, by all banks, in first and full-year terms. [35250/23]
• 2023-07-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated value of deferred tax assets yet to be utilised by NAMA-participating banks; the Government’s policy towards corporation tax loss relief with respect to NAMA-participating banks where the State reduces or entirely divests its shareholdings in respective banks; and if he will make a statement on the matter. [35260/23]
• 2023-07-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated annual revenue generated by the defective concrete products levy; the quantum of revenue generated by the defective concrete products levy in the tax base for the years 2024, 2025 and 2026, as per the Summer Economic Statement; and if he will make a statement on the matter. [35269/23]
• 2023-07-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue generated, in first and full-year terms, by increasing the rate of stamp duty to 17% with respect to the block-purchase of all residential property (including apartments), by institutional investors; and if he will make a statement on the matter. [35285/23]
• 2023-07-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue generated, in first and full-year terms, by increasing the rate of dividend withholding tax to 33 per cent with respect to REITs and IREFs. [35286/23]
• 2023-07-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue generated, in first and full-year terms, by applying the 33 per cent rate of capital gains tax to the disposal of property assets by REITs and IREFs. [35287/23]
• 2023-07-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of reducing the 0.5% rate of USC to 0% in first- and full-year terms, and in each of the years 2024, 2025, 2026, 2027, 2028 and 2029. [35334/23]
• 2023-07-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of reducing the 2% rate of USC to 1.05% and 0%, respectively, in first- and full-year terms, and in each of the years 2024 to 2029. [35338/23]
• 2023-07-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of reducing the 0.5% rate of USC to 0%, reducing the two% rate of USC to 0% and increasing the entry point for the 4.5% rate of USC to €30,000, in first and full-year terms, and in each of the years 2024, 2025, 2026, 2027, 2028 and 2029. [35349/23]
• 2023-07-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost, in first- and full-year terms, and in the years 2024, 2025, 2026, 2027, 2028 and 2029, of reducing the 0.5% rate of USC to 0%, reducing the 2% rate of USC to 0.5% and increasing the entry point of the 4.5% rate of USC from €22,920 to €23,930. [35383/23]
• 2023-07-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost, in first- and full-year terms, and in the years 2024, 2025, 2026, 2027, 2028 and 2029, of reducing the 0.5% rate of USC to 0%, reducing the 2% rate of USC to 0.5% and increasing the entry point of the 4.5% rate of USC from €22,920 to €24,336. [35384/23]
• 2023-07-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost, in first- and full-year terms, and in the years 2024, 2025, 2026, 2027, 2028 and 2029, of reducing the 0.5% rate of USC to 0%, reducing the 2% rate of USC to 0.5% and increasing the entry point of the 4.5% rate of USC from €22,920 to €24,945. [35385/23]
• 2023-07-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost, in first- and full-year terms, and in the years 2024, 2025, 2026, 2027, 2028 and 2029, of reducing the 0.5% rate of USC to 0%, reducing the 2% rate of USC to 0.5% and increasing the entry point of the 4.5% rate of USC from €22,920 to €25,959. [35386/23]
• 2023-07-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost, in first- and full-year terms, and in the years 2024, 2025, 2026, 2027, 2028 and 2029, of reducing the 0.5% rate of USC to 0%, reducing the 2% rate of USC to 0.5% and increasing the entry point of the 4.5% rate of USC from €22,920 to €26,567. [35387/23]
• 2023-07-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost, in first- and full-year terms, and in the years 2024, 2025, 2026, 2027, 2028 and 2029, of reducing the 0.5% rate of USC to 0%, reducing the 2% rate of USC to 0.5% and increasing the entry point to the 4.5% rate of USC from €22,920 to €28,088. [35388/23]
• 2023-07-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost in first- and full-year terms, and in the years 2024, 2025, 2026, 2027, 2028 and 2029, of reducing the 0.5% rate of USC to 0%, reducing the 2% rate of USC to 1% and increasing the entry point of the 4.5% rate of USC from €22,920 to €23,930. [35392/23]
• 2023-07-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost in first- and full-year terms, and in the years 2024, 2025, 2026, 2027, 2028 and 2029, of reducing the 0.5% rate of USC to 0%, reducing the 2% rate of USC to 1% and increasing the entry point of the 4.5% rate of USC from €22,920 to €24,336. [35393/23]
• 2023-07-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance The estimated cost in first- and full-year terms, and in the years 2024, 2025, 2026, 2027, 2028 and 2029, of reducing the 0.5% rate of USC to 0%, reducing the 2% rate of USC to 1% and increasing the entry point of the 4.5% rate of USC from €22,920 to €24,945. [35394/23]
• 2023-07-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost in first- and full-year terms, and in the years 2024, 2025, 2026, 2027, 2028 and 2029, of reducing the 0.5% rate of USC to 0%, reducing the 2% rate of USC to 1% and increasing the entry point of the 4.5% rate of USC from €22,920 to €25,959. [35395/23]
• 2023-07-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost in first- and full-year terms, and in the years 2024, 2025, 2026, 2027, 2028 and 2029, of reducing the 0.5% rate of USC to 0%, reducing the 2% rate of USC to 1% and increasing the entry point of the 4.5% rate of USC from €22,920 to €26,567. [35396/23]
• 2023-07-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost in first- and full-year terms, and in the years 2024, 2025, 2026, 2027, 2028 and 2029, of reducing the 0.5% rate of USC to 0%, reducing the 2% rate of USC to 1% and increasing the entry point of the 4.% rate of USC from €22,920 to €28,088. [35397/23]
• 2023-07-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost, in first- and full-year terms, of increasing the personal, employee PAYE and earned income tax credits by €50, respectively, disaggregated by credit type. [35409/23]
• 2023-07-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost, in first- and full-year terms, of increasing the personal, employee PAYE and earned income tax credits by €100, respectively, disaggregated by credit type. [35410/23]
• 2023-07-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost, in first- and full-year terms, of increasing the personal, employee PAYE and earned income tax credits by €45, respectively, disaggregated by credit type. [35411/23]
• 2023-07-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue allocated to the disabled drivers and disabled passengers scheme in 2023 and 2025, respectively; if the amount allocated for 2025 is in the tax base, as per the Summer Economic Statement; and if he will make a statement on the matter. [35426/23]
• 2023-07-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the grant scheme to replace the disabled drivers and disabled passengers scheme is provided for in either the expenditure or tax base for 2025, as per the Summer Economic Statement; if so, the numerical impact with respect to same; and if he will make a statement on the matter. [35427/23]
• 2023-07-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the special assignee relief programme is in the tax base for 2025 as per the Summer Economic Statement; and, if so, the value associated with its cost for 2025. [35431/23]
• 2023-07-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his Department’s projections of the increased corporation tax revenue generated in annual terms as a result of Pillar One of the OECD Agreement; and if he will make a statement on the matter. [35451/23]
• 2023-07-12
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated first and full-year saving associated with restricting the employer's PRSI exemption for share-based remuneration for all companies other than small, micro and SME companies. [34405/23]
• 2023-07-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if both a timeline and more information can be provided for the new transport scheme for disabled people, which he mentioned in Dáil Éireann on 22 June 2023; and if he will make a statement on the matter. [33834/23]
• 2023-07-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated first-and full-year cost for making research and development payable credits, under the R&D tax credit, payable in one instalment within 12 months for small and micro-companies. [34392/23]
• 2023-07-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to clarify the impact of Pillar Two of the OECD Agreement on the operation of the research and development tax credit regime; and in particular, the estimated increase that would be required in the percentage of qualifying expenditure under the tax credit that would be required to neutralise the impact of Pillar Two on its operation, together with the cost/savings of neutralising this impact with respect to SMEs only. [34397/23]
• 2023-07-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated first-and full-year cost of increasing the percentage of qualifying expenditure under the research and development tax credit from 25% to 30% for SMEs.; and if he will make a statement on the matter. [34403/23]
• 2023-07-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated first-and full-year cost of extending the entrepreneur relief to angel investors; and if he will make a statement on the matter. [34404/23]
• 2023-06-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on the recent increases in interest rates by the European Central Bank, ECB; his assessment of their impact on mortgage borrowers; and if he will introduce temporary and targeted mortgage interest relief. [30241/23]
• 2023-06-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the input he and his Department have had in the establishment of a multi-annual strategy to combat economic crime and corruption, including fraud and scams; and if he will make a statement on the matter. [30242/23]
• 2023-06-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance for an update on his engagement with mortgage lenders and representative bodies with respect to forbearance measures, financing solutions and the mortgage loan treatment of mortgage holders where their loans are secured against properties affected by defective blocks; and if he will make a statement on the matter. [30178/23]
• 2023-06-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the current status of the disabled drivers and disabled passengers scheme; when the Disabled Drivers Medical Board of Appeal will recommence hearings; the number of appeals and request for appeal hearings that have been lodged since November 2021; and his response to the recent annual report of the Ombudsman with respect to same. [30180/23]
• 2023-06-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance for an update on his Department’s review of the IREF and REIT tax regimes; his views on whether IREFs and REITs are paying sufficient tax; and if he will make a statement on the matter. [30177/23]
• 2023-06-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to provide an update on his engagement with Revenue with respect to the current tax rules regarding the importation of vehicles from Britain and the North and their impact on North-South trade and the domestic motor vehicle market. [30179/23]
• 2023-06-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will detail any action he and his Department are considering, and engagements he has had with the retail banking sector and Central Bank, to promote switching and the reintegration of mortgage borrowers with loans held by vulture funds into the mainstream mortgage market. [30181/23]
• 2023-06-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the projected revenue raised in first-year (2024) and full-year terms from the scheduled increase in carbon tax on 1 May 2024 and 9 October 2024, respectively and combined. [29285/23]
• 2023-06-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to clarify if the ‘net spending’ rule referenced in Stability Programme Update 2023 includes tax changes, for example, including any tax reducing measures within the quantum of spending; and if he will make a statement on the matter. [29022/23]
• 2023-06-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost to the Exchequer of the help-to-buy scheme in the years 2022, 2023 and 2024. [27077/23]
• 2023-06-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue saved were the maximum amount of relief under the help-to-buy scheme reduced to €25,000 and the loan-to-value ratio increased to 75%. [27078/23]
• 2023-06-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue saved were the maximum amount of relief under the help-to-buy scheme reduced to €20,000 and the loan-to-value ratio increased to 80%. [27079/23]
• 2023-06-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue saved were the maximum amount of relief under the help-to-buy scheme reduced to €15,000 and the loan-to-value ratio increased to 85%. [27080/23]
• 2023-06-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the revenue foregone through the Special Assignee Relief Programme is factored within the base for each of the years 2024, 2025 and 2026; and if he will make a statement on the matter. [27126/23]
• 2023-06-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be generated in 2024 by introducing a 40% rate of capital gains tax on the disposal of assets made by persons in cases in which the gains accrued are in excess of individual incomes in excess of €500,000, in order that the 40% rate only applies to gains made above the aforementioned threshold, assuming the application of the revised entrepreneur relief. [27128/23]
• 2023-06-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the effective tax rate in the form of dividend withholding tax paid by Irish real estate funds as a proportion of operating and pre-tax profits respectively in each of the years 2018 to 2022; and if he will make a statement on the matter. [27195/23]
• 2023-06-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will provide an update on the implementation of the findings of the review undertaken by Revenue in 2018 and 2019 with respect to the flat rate expenses regime; and if he will make a statement on the matter. [27209/23]
• 2023-06-01
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue raised by introducing a 3% income tax surcharge, levied through USC, on individual incomes with respect to the portion above €140,000, in first- and full-year terms. [27010/23]
• 2023-06-01
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue raised by removing tax personal, PAYE and earned income tax credits on a tapered basis from individual incomes between €100,000 and €140,000 (at a rate of 2.5% per €1,000 above €100,000), in first- and full-year terms. [27011/23]
• 2023-06-01
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue raised by reducing the standard fund threshold to €1.75, €1.5 and €1.2 million in first- and full-year terms. [27013/23]
• 2023-06-01
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue raised by increasing the rate of stamp duty on commercial property from 7.5% to 10% and 12.5% percent respectively, in first- and full-year terms. [27014/23]
• 2023-06-01
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue raised by introducing a higher 40% rate of capital gains tax, applied to the portion of gains where an individual's ordinary income and gains exceeds €500,000, taking into account the continued operation of the revised entrepreneur relief, in first- and full-year terms. [27015/23]
• 2023-05-25
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he is aware that VAT is applied to the directive charitable donations of goods; if it is possible to introduce a VAT waiver on such donations to support households in the context of the high cost of living, reduce waste and support the circular economy. [25459/23]
• 2023-05-25
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the annual median earnings in each of the years 2019, 2020, 2021 and 2022. [25476/23]
• 2023-05-18
  PQ
  Asked Housing

  Deputy Pearse Doherty asked the Minister for Housing, Local Government and Heritage if he has engaged with mortgage lenders with respect to forbearance measures; the provisions of bridging finance and solutions in place for homeowners affected by defective concrete blocks; and if he will make a statement on the matter. [23602/23]
• 2023-05-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will introduce temporary and targeted mortgage interest relief for mortgage holders impacted by rising interest rates; and if he will make a statement on the matter. [21747/23]
• 2023-05-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he has engaged with mortgage lenders with respect to forbearance measures and solutions in place for mortgage holders where their loan is with respect to, and secured against a property affected by defective concrete blocks; his views regarding the need for a coordinated approach among lenders with respect to such mortgage loans; and if he will make a statement on the matter. [21748/23]
• 2023-05-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the current tax rules regarding the importation of vehicles from the North, including the charge of VAT and 10% customs duty, are required under European law; his views on their impact on North-South trade; and if he will make a statement on the matter. [21538/23]
• 2023-05-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the actions he and is Department are considering to promote switching for performing loans held by retail credit firms and credit servicing firms; and if he will make a statement on the matter. [21539/23]
• 2023-05-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on the recently published Private Motor Mid-Year Report of the National Claims Information Database; if he will consider measures to ensure that recent reforms in the insurance market are passed on to consumers in the form of reduced insurance prices; and if he will make a statement on the matter. [21541/23]
• 2023-05-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he is aware that credit unions are no longer issuing debit cards to customers who reside in the North on the grounds that they are no longer residents of the European Economic Area; and if he will make a statement on the matter. [21540/23]
• 2023-05-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the 10% customs duty and 23% VAT requirement for vehicles imported from North to South, which were first registered in Britain, are a requirement under European Union law; the degree to which these charges can be amended as a national competence; and if he will make a statement on the matter. [21110/23]
• 2023-04-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on the implications of the recent judgment by the European Court of Human Rights in a case, L.B. v Hungary, concerning the publication of the personal data of taxpayers, on the ability of the Revenue Commissioners to publish the details of tax defaulters; how he will respond to this development; and if he will make a statement on the matter. [18824/23]
• 2023-03-30
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the tax incentives or expenditures which exist with respect to modern methods of construction within the construction sector; and if he will make a statement on the matter. [15909/23]
• 2023-03-29
  VOTE
  Finance Bill 2023 · 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; to amend the Finance Act 2022 with regard to the Temporary Business Support Scheme and otherwise make provision for supports to certain sectors of the economy; and to provide for related matters.

  • ✓ voted to add an amendment to the bill motion failed · 3–6
  • ✓ voted to add an amendment to the bill motion failed · 3–6
• 2023-03-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the progress that has been made on the European deposit insurance scheme; and if he will make a statement on the matter. [14837/23]
• 2023-03-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views regarding VRT and its relationship with EU trade law; and if he will make a statement on the matter. [14421/23]
• 2023-03-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of persons to whom online platforms have paid compensation following said persons being victims of authorised push payment fraud as a result of fraudulent advertisements on their platforms; and the total value of compensation paid, in each of the years 2018 to 2022, inclusive. [14335/23]
• 2023-03-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the rent tax credit is envisaged as being a permanent part of the tax base in the years ahead; if the rent tax credit is in the base for 2024, 2025, 2026, 2027 and 2028; and if so, its cost in each year. [13089/23]
• 2023-03-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if his Department will provide a five-year forecast with respect to the fiscal position in the upcoming Stability Programme Update (details supplied). [13092/23]
• 2023-03-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the full-year cost of mortgage interest relief against rental income in the years 2020, 2021 and 2022. [13947/23]
• 2023-03-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if there is a cap on the total amount of mortgage interest relief that can be claimed by a landlord against rental income; and if he will make a statement on the matter. [13948/23]
• 2023-03-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost in 2023 of mortgage interest relief against rental income in view of rising mortgage interest rates; if his Department has assessed the increased cost in light of changing monetary policy; and if he will make a statement on the matter. [13949/23]
• 2023-03-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the full-year cost of mortgage interest relief against rental income in the years 2016 to 2022, inclusive. [13950/23]
• 2023-03-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will consider the introduction of targeted and temporary mortgage interest relief to absorb a portion of increased interest costs since June 2022 on primary dwelling home mortgages; and if he will make a statement on the matter. [11517/23]
• 2023-03-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he is satisfied that the insurance sector is providing insurance pricing that reflects the fall in the number and value of claims since the introduction of the personal injuries guidelines; and if he will make a statement on the matter. [11518/23]
• 2023-03-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of victims of, and the value of money stolen through, authorised push payment fraud in each of the years 2016 to 2022; the actions his Department will take to tackle authorised push payment fraud; and if he will make a statement on the matter. [11519/23]
• 2023-03-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will publish the economic analysis undertaken by his Department regarding the retention of the 9% rate of VAT with respect to the hospitality and tourism sectors; if he will outline its findings; and if he will make a statement on the matter. [11320/23]
• 2023-03-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on increasing excise duty on the price of gas for residential use, home heating oil and solid fuel products in May 2023 in the context of a cost-of-living crisis; and if he will make a statement on the matter. [11322/23]
• 2023-03-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he is aware of the sale of tracker mortgages to third parties and vulture funds which were overcharged as a result of the tracker mortgage examination; his views on these sales in the context of the principles of the TME; and if he will engage with the Central Bank with respect to same. [11319/23]
• 2023-03-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the total number of complaints made with regard to the operation and services provided by the Financial Services and Pensions Ombudsman; if he will consider introducing an independent assessor to consider complaints about the standard of service and practical handling of a case provided by the Financial Services and Pensions Ombudsman; and if he will make a statement on the matter. [11321/23]
• 2023-03-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated net benefit per households, from March to end October 2023, of the reduced VAT rate applied to electricity and gas, respectively; and if he will make a statement on the matter. [11323/23]
• 2023-03-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 234 of 28 February 2023, if the introduction of provisions to require reimbursement from payment service providers to victims of authorised push payment fraud domestically would contravene the revised Payment Service Directive (PSD2), given the response provided to the question did not clarify the issue. [11308/23]
• 2023-02-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if there are currently any requirements or regulations in place for payment service providers to undertake confirmation of payee which checks the name of the payee’s account against the name and account details given by the payer; the extent to which this system is adopted by payment service providers domestically; and if he will make a statement on the matter. [9546/23]
• 2023-02-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated value deferred tax assets yet to be utilised by banks (details supplied) respectively. [9573/23]
• 2023-02-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue raised by introducing a 25 percent and 50 percent cap, respectively, on corporation tax loss relief utilised in a single year by NAMA participating banks and all banks, respectively. [9574/23]
• 2023-02-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if an economic impact assessment was undertaken with respect to the extension of the 9% VAT rate for the hospitality and tourism sectors; if he will detail its findings, and if he will publish the assessment. [10007/23]
• 2023-02-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 110 of 22 February 2023, if the introduction of provisions to require reimbursement from payment service providers to victims of authorised push payment fraud domestically would contravene the revised Payment Service Directive (2015/2366/EU)(PSD2). [10223/23]
• 2023-02-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question Nos. 188 and 189 of 14 February 2023, the revenue raised by increasing the natural gas carbon tax by €7.50 per tonne of CO2 emitted; the revenue foregone by decreasing the natural gas carbon tax by €7.50 per tonne of CO2 emitted, to year end-2022 and in full-year terms. [9420/23]
• 2023-02-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the treatment of corporation tax loss relief with respect to a bank (details supplied) has or will change, given the State no longer has a shareholding in the bank; and if he will make a statement on the matter. [8980/23]
• 2023-02-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 204 of 16 February 2023, if a requirement for payment service providers to compensate customers where authorised push-payment fraud occurs would require new legislation, to, for example, give the Central Bank powers to require compensation; if such legislation would be possible under PSD2; and if he will make a statement on the matter. [9241/23]
• 2023-02-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the total compensation paid by payment service providers and payment institutions to victims of authorised push payment fraud in each of the years 2016 to 2022; and if he will make a statement on the matter. [8018/23]
• 2023-02-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the excise rate, and its components, applied to natural gas for household use, in terms of both euros per gigajoule and per MWH at GCV, in the years 2016 to 2022 inclusive; and the scheduled rates for 2023 to 2025 inclusive. [6992/23]
• 2023-02-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the minimum excise rate that may be applied to natural gas for household use, in terms of both euros per gigajoule and per MWH at GCV, under the Energy Tax Directive. [6993/23]
• 2023-02-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if any measures are in place to require payment service providers to reimburse victims of authorised push payment fraud or scams; if any code is in place regarding reimbursement or compensation by payment service providers to victims of authorised push payment fraud or scams; if the Central Bank of Ireland has regulatory powers under legislation to require payment service providers to reimburse or compensate victims of authorised push payment fraud or scams; and if he will make a statement on the matter. [7020/23]
• 2023-02-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of applications made to the Revenue Commissioners for the rent tax credit to date; the number of applications that have been approved; the number that have been rejected; and if he will make a statement on the matter. [5876/23]
• 2023-02-01
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the modified total domestic demand in each of the years 2008 to 2022, in nominal terms; the annual percentage change for the same years; and if he will make a statement on the matter. [5194/23]
• 2023-01-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will consider the introduction of timely, targeted and temporary mortgage interest relief in the context of rising interest costs for mortgage borrowers; and if he will make a statement on the matter. [3328/23]
• 2023-01-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on extending the reduced 9% rate of VAT for the hospitality and tourism sector; its estimated cost, including and excluding hotel accommodation; and if he will make a statement on the matter. [3329/23]
• 2023-01-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will introduce measures to ensure that recent reforms in the insurance sector will result in proportional reductions in premiums for consumers; and if he will make a statement on the matter. [3330/23]
• 2023-01-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on introducing additional tax measures for developers and investors in the residential property market; if he agrees with a previously commissioned report (details supplied) that such incentives would represent a clear waste of scarce public resources and would lead to an increase in site and property prices; and if he will make a statement on the matter. [3149/23]
• 2023-01-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he has engaged or will engage with the Central Bank regarding residential mortgage holders who were victims of the tracker mortgage scandal, have had their mortgage contracts sold to third parties or funds and are now subject to significant mortgage interest rate increases; and if he will make a statement on the matter. [3146/23]
• 2023-01-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on banking remuneration policy; if he agrees with the recommendation of the Oireachtas finance committee in its report on banking that the current restrictions on banking remuneration, including the €500,000 cap on annual pay, should remain in place; and if he will make a statement on the matter. [3147/23]
• 2023-01-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of extending the reduced rates applicable to petrol and diesel until the end of June 2023; his plans regarding rates of excise in the context of the cost-of-living crisis; and if he will make a statement on the matter. [3148/23]
• 2023-01-19
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if a special needs assistant is not a qualifying or eligible profession for flat-rate expense allowances; if so, the reason this is the case; and if he will make a statement on the matter. [2681/23]
• 2023-01-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if it is permissible to apply separate rates of VAT to hotel accommodation and meals in hotels that is, food and drink for consumption; and if he will make a statement on the matter. [1396/23]
• 2023-01-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of extending the 9% rate of VAT applicable to electricity and gas from 28 February to end-March and end-June 2023, respectively. [1399/23]
• 2023-01-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of extending the reduced rate of excise duty that applies to petrol from end-February to end-March and end-June 2023 respectively. [1402/23]
• 2023-01-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of extending the reduced rate of excise duty that applies to diesel from end-February to end-March and end-June 2023 respectively. [1403/23]
• 2023-01-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of applying a zero rate of excise duty to home heating oil from 1 February to end-March and end-June, and from 1 March to end-March and end-June 2023 respectively. [1404/23]
• 2023-01-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost in 2023 of the rent tax credit; and if the cost includes rent tax credit payments with respect to both 2022 and 2023. [1455/23]
• 2023-01-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the general Government balance in nominal terms and as a percentage of GDP and GNI* in each of the years 2014 to 2022. [1875/23]
• 2023-01-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the structural balance in each of the years 2014 to 2022; and the difference in nominal terms between the structural balance and a structural balance of -0.5% of GDP in each of those years. [1876/23]
• 2023-01-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost to the Central Bank of the National Claims Information Database; the expected date of the introduction of the levy as a required reimbursement mechanism under the Central Bank (National Information Claims Database) Act 2018; and the expected annual revenue that it will raise. [2171/23]
• 2023-01-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of extending the reduced rate of VAT applicable to the hospitality and tourism sector until end-March 2023 and end-June 2023, respectively. [2172/23]
• 2023-01-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of extending the reduced rate of VAT applicable to the hospitality and tourism sector for all categories to which it applies except hotel accommodation; and if he will list the categories of goods and services in the hospitality and tourism sector to which the reduced rate currently applies. [2173/23]
• 2023-01-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue to be raised in 2023 from legislated increases in the carbon tax in May 2023 and October 2023 respectively. [2345/23]
• 2023-01-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of reducing the rate of excise applicable to home heating to €0 per 1,000 litres in line with the Energy Tax Directive from 1 March to end-June and end-2023 respectively. [2347/23]
• 2023-01-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of extending the reduced 9% VAT rate applicable to electricity and gas from beginning of March 2023 to end-June 2023 and end-2023 respectively. [2401/23]
• 2023-01-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the average retail mortgage interest rate that is applied to non-performing mortgage loans and mortgage loans for which a tracker rate applies for the latest month for which information is available and June 2022 respectively; and if he will make a statement on the matter. [2404/23]
• 2023-01-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if his attention has been drawn to the fact that non-bank entities and investment funds holding mortgage loans are refusing to engage with borrowers or provide or discuss alternative repayment arrangements; his views on the growing disparity between mortgage interest rates that are being applied by retail banks and these entities; if the Code of Conduct on Mortgage Arrears is being adequately adhered to by these entities; and if he will make a statement on the matter. [2406/23]
• 2022-12-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will provide an overview of legislative or consumer protection code provisions with respect to chargebacks, authorised push payment fraud and fraud regarding card payments; and if he will make a statement on the matter. [61722/22]
• 2022-12-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the reason that a person (details supplied) is taxed as a single person; and if he will make a statement on the matter. [62211/22]
• 2022-12-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if his attention has been drawn to reports that if a person and their partner or spouse are non-resident and live in Northern Ireland, where that person has an Irish income and pays Irish tax, that the person is taxed as a single person; his views on same, with respect to issues of equity and tax disadvantage for the person concerned. [61565/22]
• 2022-11-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the total value of payments made by the Central Bank to online companies for the delivery of scam messages and fraud awareness adverts in each of the years 2016 to 2021. [59534/22]
• 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 against the motion motion passed · 78–58
  • ✓ voted to add an amendment to the bill motion failed · 57–75
  • ✓ voted to add an amendment to the bill motion failed · 53–79
  • ✓ voted to add an amendment to the bill motion failed · 58–74
• 2022-11-15
  VOTE
  Finance Bill 2022 · 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 make provision for supports to certain sectors of the economy; and to provide for related matters.

  • ✓ voted to add an amendment to the bill motion failed · 2–5
  • ✗ voted against the motion motion passed · 6–2
• 2022-11-10
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of outstanding mortgage loans that are tracker or variable rate mortgages; and if he will consider options to introduce targeted, tailored and time-bound mortgage interest relief in response to rising interest rates. [55905/22]
• 2022-11-10
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will provide an update on the increased soft and hard costs resulting from the defective concrete products levy on a typical semi-detached house, its impact on housing supply and the cost of remediation for homeowners affected by defective blocks. [55906/22]
• 2022-11-10
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated annual revenue forgone as a result of stamp duty not being applied to share buybacks not effected by means of a stock transfer form; and if he will make a statement on the matter. [55908/22]
• 2022-11-10
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the assessment his Department has made regarding the significant fall in dividend withholding tax paid by Irish real estate funds in 2021; the proposals his Department is considering to ensure Irish real estate funds are taxed equitably; and if he will make a statement on the matter. [55911/22]
• 2022-11-10
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the current status of the disabled drivers medical board of appeal; the number of unassessed appeals before the board; the status of the review of the disabled drivers and passengers scheme; and if he will make a statement on the matter. [55910/22]
• 2022-11-10
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the effective tax rate applied to three banks (details supplied) in each of the years 2020 and 2021; his views on restricting their ability to reduce their corporate tax liability through historic losses in the context of heightened interest income and profitability; and if he will make a statement on the matter. [55909/22]
• 2022-11-10
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if his Department is considering options to amend the temporary business energy support scheme to provide additional support for smaller firms with limited resources, revenue and reserves to meet rising energy costs; and if he will make a statement on the matter. [55912/22]
• 2022-11-10
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on the need for further flexibility with respect to the TBESS to support the viability of businesses struggling with their energy costs in County Donegal; and if he will make a statement on the matter. [53862/22]
• 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 block the bill whether the bill should proceed (Second Stage) motion passed · 78–55
• 2022-10-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the effective tax rate in the form of dividend withholding tax paid by Irish real estate funds as a proportion of operating and pre-tax profits respectively in each of the years 2018 to 2020; and if he will make a statement on the matter. [51241/22]
• 2022-10-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the assessment his Department has made of the planned payment of three €200 electricity credits to multiple homeowners in their distributional analysis of Budget 2023; and if he will make a statement on the matter. [51313/22]
• 2022-10-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will provide a comprehensive breakdown of the tax compliance measures, including PAYE compliance interventions and increased debt management activity, and the revenue associated with each. [51339/22]
• 2022-10-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will provide an update with respect to the review of the disabled drivers and disabled passengers scheme; the funding that was allocated towards it in 2023 compared to 2022 and 2021; and if he will make a statement on the matter. [51340/22]
• 2022-10-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if there is scope without new legislation for refundable tax credits to be introduced through the income tax system given the use of refundable tax credits through the research and development tax credit regime; and if he will make a statement on the matter. [51341/22]
• 2022-10-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of compliance interventions made by the large cases high wealth individuals division; the money recouped as a result of these interventions in each of the years 2019, 2020 and 2021; and if he will make a statement on the matter. [51351/22]
• 2022-10-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated number of properties that will fall under the scope of the vacant homes tax in 2023; the average tax in nominal and percentage terms that will be payable with respect to those properties in 2023; the planned means to assess compliance with the tax; and if he will make a statement on the matter. [51364/22]
• 2022-10-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he has engaged with mortgage lenders with respect to forbearance measures and solutions put in place for mortgage holders where their mortgage loan is with respect to and secured against a property affected by defective concrete blocks; if he has a view with regard to the need for a coordinated approach among lenders with respect to such mortgage holders; and if he will make a statement on the matter. [51628/22]
• 2022-10-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the recent assessment or analysis his Department has made in the trends and levels of incidence of push payment fraud; and if he will make a statement on the matter. [51675/22]
• 2022-10-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of tracker mortgage cases currently before the Financial Services and Pensions Ombudsman, disaggregated by complaint stage, investigation, preliminary decision, final decision and appeal by respondent; and if he will make a statement on the matter. [52011/22]
• 2022-10-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of section 481 tax-relief claims that have been rejected on application stage in each of the years 2016 to 2020; the number of section 481 tax-relief claims that have been subsequently recovered with interest following inspection of the post-production compliance report; the total value of recovered claims in each of the years 2016 to 2020; and if he will make a statement on the matter. [52012/22]
• 2022-10-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he has considered delaying the introduction of the new benefit-in-kind regime for company vehicles to be introduced in 2023, given the wider context of the rising cost of living; and if he will make a statement on the matter. [50789/22]
• 2022-10-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the average annual costs to the Central Bank of preparing, producing and publishing the National Claims Information Database; the options that are being considered by his Department with respect to the reimbursement mechanism provided in Section 11 of the Central Bank (National Claims Information Database) Act 2018; and if he will make a statement on the matter. [51036/22]
• 2022-10-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if his attention has been drawn to instances of the Revenue Commissioners providing a cohort of firms with seven days to clear outstanding debt in the final demand stage; his views on same; and if he plans to introduce provisions in the Finance Bill 2022 to provide flexibility to firms in similar circumstances in the context of rising energy costs and the difficulties that they face in this context. [51037/22]
• 2022-10-12
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if his attention has been drawn to instances where banks have rejected mortgage applications but refused to issue letters of refusal to persons wishing to apply for the local authority home loan; if he has had contact with banks in relation to this issue; and if he has considered measures to compel banks to issue letters of refusal where a mortgage application has been rejected. [50706/22]
• 2022-10-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if an impact assessment was undertaken with respect to the Defective Concrete Products Levy; and if he will make a statement on the matter. [49378/22]
• 2022-10-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated increased costs of building materials and housing costs associated with the Defective Concrete Products Levy; and if he will make a statement on the matter. [49379/22]
• 2022-10-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the change in household disposable income due to cost-of-living measures across deciles, in percentage terms, as outlined in figure 2 of Budget 2023: Beyond GDP – Quality of Life Assessment, but adjusted for projected inflation. [48327/22]
• 2022-10-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the change in household disposable income due to Budget 2023 measures, in percentage terms, as outlined in figure 2 of Budget 2023: Beyond GDP – Quality of Life Assessment, but adjusted for projected inflation. [48328/22]
• 2022-09-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 177 of 14 September 2022, his views on implementing windfall taxes on energy companies that are generating unjustifiable revenues as a result of the energy crisis; the position that he has articulated on this proposal at Eurogroup level since October 2021; the work that has been undertaken in his Department relating to this measure; and if he will make a statement on the matter. [46505/22]
• 2022-09-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on the policy response of the Government to the energy crisis to date, given that recent research (details supplied) has found the economic supports put in place by the Government to shield households and businesses were the second lowest as a proportion of GDP in the European Union; and if he will make a statement on the matter. [46292/22]
• 2022-09-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will review and reform the advantageous tax regime enjoyed by IREFs and REITs following the sharp decline in taxes paid by institutional property investment funds and recommendations made by the Commission on Tax and Welfare. [46287/22]
• 2022-09-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the status of the review of the disabled drivers and disabled passengers scheme that his Department gave a commitment to undertake; the timeline for reforming the scheme; and the expected date by which the Medical Board of Appeal will recommence hearings. [46288/22]
• 2022-09-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will introduce a refundable tax credit equivalent to one month’s rent for struggling renters in Budget 2023 given the deepening unaffordability in the rental sector; and if he will make a statement on the matter. [46290/22]
• 2022-09-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the discussions that have been held at the Eurogroup regarding a windfall tax on energy companies since October 2021; the views that he has expressed with regards to this issue at Eurogroup level; and if he will make a statement on the matter. [46500/22]
• 2022-09-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his analysis of the causes of the reduction in tax paid by Irish Real Estate Funds; and his views on whether amending the corporation tax applied to the profits made by IREFs could remedy these developments. [44358/22]
• 2022-09-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the communications that he or his Department had with a bank (details supplied) prior to its announcement of plans to remove cash, cheque and ATM facilities from 70 of its branches; and if he will make a statement on the matter. [42000/22]
• 2022-09-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he has considered options to secure cashback without a purchase; if this is possible under current European Union regulations; and if he will make a statement on the matter. [42602/22]
• 2022-09-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost in 2023 of reducing the second rate of USC from 2% to 0.5%, together with increasing the upper band limit for this proposed second rate of USC from €21,295 to €24,133. [44245/22]
• 2022-09-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated general Government balance for 2022 and 2023, respectively, given the improved revenue intake relative to profile in the recently published August fiscal monitor; and if he will make a statement on the matter. [44291/22]
• 2022-09-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if his Department will publish the White Paper estimate of receipts and expenditure in early September 2022 in the interests of budgetary transparency; and if he will make a statement on the matter. [44292/22]
• 2022-09-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the funding allocated towards economic crime and financial fraud in each of the years from 2014 to 2021 and to date in 2022; and if he will make a statement on the matter. [44293/22]
• 2022-09-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost in 2023 of not increasing the rate of carbon tax on 12 October 2022, 1 May 2023 and 12 October 2023, relative to the revenue baseline for 2023 implicit in the summer economic statement. [44294/22]
• 2022-09-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost in 2023 of not increasing the rate of carbon tax applied to petrol, diesel and home heating oil on 12 October 2022, 1 May 2023 and 12 October 2023, relative to the revenue baseline implicit in the summer economic statement. [44295/22]
• 2022-09-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated total excise rates i.e. mineral oil tax applicable to petrol, diesel and home heating oil in 2023, implicit in the Summer Economic Statement, given its impact on carbon tax revenue; and if he will make a statement on the matter. [44296/22]
• 2022-09-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated number and percentage of taxpayer units who would benefit from an increase in the standard rate cut-off point; and if he will make a statement on the matter. [44297/22]
• 2022-09-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of individualised gross incomes across the income distribution for 2019 net; the number of individuals in receipt of working-age social welfare payments and the State pension; and if he will make a statement on the matter. [44298/22]
• 2022-09-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the individualised gross income distributions published by the Revenue Commissioners issued on 30 July 2018 and last modified on 12 April 2022 include all persons in receipt of social welfare payments, including the State pension; and if he will make a statement on the matter. [44344/22]
• 2022-09-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the tax expenditures and reliefs that are due to expire at the end of 2022; and the estimated cost of extending each to the end of 2023, in tabular form. [44351/22]
• 2022-09-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of applying a zero-rate of VAT to non-oral medicines, disaggregated by non-oral medicine type; if zero rates can be applied to individual non-oral medicine types; and if he will make a statement on the matter. [44352/22]
• 2022-07-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the projected revenue generated by the local property tax in 2022, disaggregated by valuation band number in tabular form. [40244/22]
• 2022-07-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the projected revenue generated by the local property tax in 2022 relative to property value of €312,000 and below for example, with respect to a property of value €400,000, the revenue generated by the tax on the first €312,000. [40245/22]
• 2022-07-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated yield from introducing a windfall profits tax on energy providers if the corporation tax applied to their profits was increased from 12.5% to 20%, 25% and 30%, respectively. [40381/22]
• 2022-07-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the projected structural balance in 2022 and 2023 and the general Government balance in percentage and nominal terms in 2022 and 2023 associated with a structural balance of -0.5%. [40382/22]
• 2022-07-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the projected number of persons subject to USC in 2022, disaggregated by income band in intervals of €10,000; and if he will make a statement on the matter. [40383/22]
• 2022-07-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the tax expenditures and reliefs which are to expire by 31 December 2022; the estimated cost of extending each from 1 January to 31 December 2023; if the cost of extending each to 31 December 2023 is factored into the base for next year as provided in the Summer Economic Statement; and the cost of each in tabular form. [39433/22]
• 2022-07-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of extending the reduced rate of USC for medical card holders to 31 December 2023; and if the cost of same is factored into the base for 2023 as provided in the Summer Economic Statement. [39434/22]
• 2022-07-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the projected number of persons subject to USC in 2022; and if he will make a statement on the matter. [39435/22]
• 2022-07-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the total value of unclaimed tax, through Revenue for overpaid tax; the number of persons to whom this applies; and if he will make a statement on the matter. [39436/22]
• 2022-07-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the revenue generated by the bank levy is factored into the base of 2023 revenue in the Summer Economic Statement. [39461/22]
• 2022-07-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of increasing personal, PAYE and earned Income tax credits by €5, €10 and at a rate of 2%, disaggregated by tax credit type. [39464/22]
• 2022-07-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost to the Exchequer of increasing the threshold at which the 2% rate of USC applies from €21,295 to €23,322 and €25,350, respectively. [39465/22]
• 2022-07-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost to the Exchequer of reducing the 2% rate of USC to 1% and simultaneously increasing the threshold at which this 1% rate would be applied from €21,295 to €23,322 and €25,350, respectively. [39466/22]
• 2022-07-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised to the end-December 2022 by introducing a 3% income tax surcharge, levied through USC, on individual incomes on the portion of income in excess of €140,000, effective from 27 September 2022. [39467/22]
• 2022-07-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised to end-December 2022 by tapering personal, PAYE and Earned Income tax credits at a rate of 2.5% per €1,000 for individual incomes between €100,000 and €140,000, effective from 27 September 2022. [39468/22]
• 2022-07-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated rate of charge necessary with respect to the bank levy to produce an annual yield of €150 million in 2022 and 2023 respectively. [39472/22]
• 2022-07-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue to be raised to end-December 2022 by introducing a 40% rate of capital gains tax on the portion of individual income, including income generated by gains, in excess of €500,000, effective from 27 September 2022. [39473/22]
• 2022-07-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 177 of 21 June 2022, if the revenue generated with respect to a 40% rate of capital gains tax on individual incomes in excess of €500,000, including income from gains, was calculated on the basis of the farm restructuring relief, revised entrepreneur relief and retirement relief applying to the applicable income before the proposed 40% rate is applied; and if he will make a statement on the matter. [39474/22]
• 2022-07-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated additional yield that could be generated in 2023 if the bailed-out banks had applied to them a 25% and 50% limit respectively on the losses that could be carried forward in a year and a five year absolute limit in which the losses could be utilised. [39475/22]
• 2022-07-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated annual revenue from applying a charge on the size of the assets of all qualifying Section 110 companies, at a rate of 0.001%, 0.01% and 0.1% in tabular form. [39529/22]
• 2022-07-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated annual revenue raised from implementing a new tax on company share buy backs at a rate of 0.5%, 1%, 3% and 5% in tabular form. [39530/22]
• 2022-07-12
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue from legislated increases in the carbon tax on 12 October 2022, 1 May 2023 and 12 October 2023, disaggregated by revenue in 2022 and 2023; and if this revenue is factored into the base for the purposes of budget 2023. [37241/22]
• 2022-07-12
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the tax expenditures and reliefs currently in place which are and are not factored into the base for the purposes of Budget 2023, itemised by name. [37242/22]
• 2022-07-12
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of the reduced rate of VAT for the hospitality and tourism sectors from 1 January 2023 to 28 February 2023; and if this revenue is factored into the base for the purposes of Budget 2023. [37243/22]
• 2022-07-12
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the projected GDP, GNI and deficit ranges for 2022 and 2023 as outlined in the Summer Economic Statement in nominal terms. [37245/22]
• 2022-07-12
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the projected levels of inflation as per the Consumer Price Index underpinning the Summer Economic Statement. [37246/22]
• 2022-07-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of extending the reduced rate of VAT at 9% applying to electricity and gas to 31 December 2022. [36925/22]
• 2022-07-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance he estimated cost of applying a reduced rate of VAT at 9% applying to electricity and gas from 1 January 2023 to 30 June 2023. [36926/22]
• 2022-07-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of applying a reduced rate of VAT at 9% applying to electricity and gas from 1 January 2023 to 12 October 2023. [36927/22]
• 2022-07-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of applying a reduced rate of VAT at 9% applying to electricity and gas from 1 January 2023 to 31 December 2023. [36928/22]
• 2022-07-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of maintaining the existing reduced rates of excise duty total mineral oil tax on petrol and diesel from 13 October 2022 to 31 December 2022. [36929/22]
• 2022-07-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of applying the existing reduced rates of excise duty total mineral oil tax on petrol and diesel from 1 January 2023 to 30 June 2023, 12 October 2023 and 31 December 2023 respectively. [36930/22]
• 2022-07-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of applying reduced rates of excise duty total mineral oil tax on petrol and diesel to €359 per 1,000 litres and €330 per 1,000 litres, respectively, from 13 October 2022 to 31 December 2022. [36932/22]
• 2022-07-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of applying reduced rates of excise duty total mineral oil tax on petrol and diesel to €359 per 1,000 litres and €330 per 1,000 litres, respectively, from 1 January 2023 to 30 June 2023, 12 October 2023 and 31 December 2023. [36933/22]
• 2022-07-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of applying excise duty at a rate of €0 per 1,000 litres on home heating oil from 30 September 2022 to 31 December 2022. [36934/22]
• 2022-07-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of applying excise duty at a rate of €0 per 1,000 litres on home heating oil from 1 January 2023 to 30 June 2023, 12 October 2023 and 31 December 2023, respectively. [36935/22]
• 2022-06-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Questions No. 394 and 395 of 14 June 2022, the number of persons availing of tax relief on pension contributions in 2019 disaggregated by salary band in intervals of €10,000, on an individual level given that the PAYE data on employee pension contributions is now reported to the Revenue Commissioners. [33268/22]
• 2022-06-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Questions No. 394 and 395 of 14 June 2022, the cost to the Exchequer of tax relief on pension contributions in 2019 disaggregated by salary band in intervals of €10,000, on an individual level given that the PAYE data on employee pension contributions is now reported the Revenue Commissioners. [33269/22]
• 2022-06-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance with reference to the Programme for Government commitment that tax credits and bands will be index-linked to earnings, the data on which this earnings growth is based; if it is based on Central Bank projections of compensation per employee growth of 2.3%, 4.7% and 5.1% in each of the years 2022, 2023 and 2024 respectively in its latest quarterly economic bulletin; and if he will make a statement on the matter. [32161/22]
• 2022-06-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated first and full-year costs of indexing personal tax credits, the employee tax credit and the earned income tax credit at a rate of 1% while simultaneously tapering personal tax credits, the employee tax credit, the earned income tax credit at a rate of 2.5%, for every €1,000, for individual incomes between €100,000 and €140,000. [32475/22]
• 2022-06-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated first and full-year cost of tapering personal tax credits, the employee tax credit, the earned income tax credit at a rate of 2.5%, for every €1,000, for individual incomes between €100,000 and €140,000. [32478/22]
• 2022-06-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated first and full-year cost for making research and development payable credits payable in one instalment within 12 months for small and micro-companies. [32480/22]
• 2022-06-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated first and full-year revenue that would be raised by introducing a 40% rate of capital gains tax on individual incomes in excess of €500,000, inclusive of income deriving from capital gains. [32481/22]
• 2022-06-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of the help to buy scheme for 2023; if all or a portion of that cost is within the base for 2023; and to outline that cost. [32482/22]
• 2022-06-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated first and full-year revenue that would be raised by introducing a 3% income tax surcharge on the portion of individual income above €140,000. [32483/22]
• 2022-06-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated first and full-year costs of indexing personal tax credits, the employee tax credit and the earned income tax credit at a rate of 2% while simultaneously tapering personal tax credits, the employee tax credit, the earned income tax credit at a rate of 2.5%, for every €1,000, for individual incomes between €100,000 and €140,000. [32831/22]
• 2022-06-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated first and full-year costs of indexing personal tax credits, the employee tax credit and the earned income tax credit band at a rate of 3% while simultaneously tapering personal tax credits, the employee tax credit, the earned income tax credit at a rate of 2.5%, for every €1,000, for individual incomes between €100,000 and €140,000. [32832/22]
• 2022-06-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will introduce an emergency budget with further targeted measures to support lower and middle-income families in response to the highest level of inflation recorded in 38 years; and if he will make a statement on the matter. [31502/22]
• 2022-06-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will reduce the rates of excise duty applied to petrol and diesel to the lowest rates permissible under the Energy Tax Directive in response to the rising cost of fuel; and if he will make a statement on the matter. [31503/22]
• 2022-06-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will commit to introducing a vacant property tax in the upcoming Finance (Covid-19 and Miscellaneous Provisions) Bill 2022; the number of local property tax returns in which survey questions on vacancy were completed; and if he will make a statement on the matter. [31250/22]
• 2022-06-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the engagements that he has had with the hotel industry regarding accommodation prices being charged in Dublin city; the commitments, if any, that he has received or sought that the extension of the reduced VAT rate to the hotel industry will be passed on to consumers; the estimated cost of the VAT rate extension as it applies to hotel and accommodation services; and if he will make a statement on the matter. [31253/22]
• 2022-06-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the interactions that he has had with the retail banks and an organisation (details supplied) since the beginning of April 2022; if his attention has been drawn to the manner in which banks are operating the switching code and communicating with direct debit originators; and if he will make a statement on the matter. [31249/22]
• 2022-06-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the work that has been undertaken to date to give full legal effect to the code of conduct on mortgage arrears; if his Department has undertaken work or analysis of banks’ implementation of the code with respect to alternative repayment arrangements; and if he will make a statement on the matter. [31251/22]
• 2022-06-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views in relation to the observations made in the Organisation for Economic Cooperation and Development’s recent economic outlook which noted that measures introduced by the Government since the beginning of 2022 in response to the cost-of-living crisis provided limited protection to poorer households; and if he will make a statement on the matter. [31252/22]
• 2022-06-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if measures are considered to ensure that reductions in claim costs are passed onto consumers in the form of lower premiums resulting from the adopted personal injuries guidelines; and if he will make a statement on the matter. [26131/22]
• 2022-06-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the minimum level of excise that may apply to petrol under the European United Energy Directive; the rate that currently applies; and the cost of reducing the current rate to the minimum rate from 6 June 2022 until 12 October 2022. [28919/22]
• 2022-06-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the minimum level of excise that may apply to diesel under the European Union Energy Directive; the rate that currently applies; and the cost of reducing the current rate to the minimum rate from 6 June 2022 until 12 October 2022 if the diesel rebate scheme were suspended during the same period. [28920/22]
• 2022-06-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of the diesel rebate scheme in the period from 6 June 2022 to 12 October 2022; and the estimated savings if it were suspended during that period. [28921/22]
• 2022-06-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of reducing excise duty on kerosene used for home heating oil in the period from 6 June 2022 until 12 October 2022. [28922/22]
• 2022-06-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost to the Exchequer of tax relief on pension contributions in 2019 disaggregated by salary band in intervals of €10,000, in tabular form. [30052/22]
• 2022-06-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of persons availing of tax relief on pension contributions in 2019 disaggregated by salary band in intervals of €10,000, in tabular form. [30053/22]
• 2022-06-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of indexing tax bands and tax credits (details supplied). [30389/22]
• 2022-05-31
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the time limit, or minimum length of time for which a person has lived in a property before selling, in order to qualify for principal private residence relief; and if he will make a statement on the matter. [27301/22]
• 2022-05-31
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will introduce a vacant property tax through provisions in the upcoming Finance Bill 2022, consistent with comments made by the Minister for Housing, Local Government and Heritage; and if he will make a statement on the matter. [27350/22]
• 2022-05-31
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on the implementation of the Organisation for Economic Co-operation and Development/G20 Inclusive Framework Agreement on base erosion and profit-shifting; his views on the implementation of the agreement within the agreed timelines; and if he will make a statement on the matter. [27488/22]
• 2022-05-19
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the benefit conferred on persons with respect to the expansion of the debt warehousing scheme for directors and employees with material interest, impacted by section 997A of the Taxes Consolidation Act 1997 through legislative changes to the Finance Bill 2021; the potential impact on such persons had these changes not been introduced; and if he will make a statement on the matter. [25549/22]
• 2022-05-19
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the grounds on which differing criteria are used with respect to social-welfare entitlements and taxation, whereby cohabiting couples can be jointly-assessed for the former but not the latter; and if he will make a statement on the matter. [25580/22]
• 2022-05-19
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the penalties that are in place for failing to report property vacancy with respect to local property tax returns; and if he will make a statement on the matter. [25610/22]
• 2022-05-10
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost to the Exchequer of tax relief on pension contributions in 2019 disaggregated by salary band in intervals of €10,000, in tabular form. [22937/22]
• 2022-05-10
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of persons availing of tax relief on pension contributions in 2019 disaggregated by salary band in intervals of €10,000, in tabular form. [22938/22]
• 2022-05-10
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the amount of debt warehoused by high wealth individuals through the debt warehousing scheme disaggregated by tax head; and the number of high-wealth individuals that have warehoused debt through the scheme. [23127/22]
• 2022-04-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the categories of energy for which he sought flexibility in relation to VAT in his written correspondence with Commissioner Gentiloni on 10 March 2022 and any subsequent correspondence or communication with the European Commission; and if he sought a special derogation or flexibility on VAT applied to home heating oil. [21562/22]
• 2022-04-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will consider introducing a windfall tax on excess profits made by energy suppliers in the context of the rising cost of energy; if his Department has undertaken any preparatory work on the introduction of such a tax and the revenue it could raise; and if he will make a statement on the matter. [21563/22]
• 2022-04-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he has considered reducing excise duty as it applies to home heating oil in accordance with the excise directive; and if he will make a statement on the matter. [21564/22]
• 2022-04-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will introduce further targeted measures to support lower- and middle-income families in response to the level of inflation projected for 2022; and if he will make a statement on the matter. [21476/22]
• 2022-04-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the reason, despite repeated warnings from members of the Disabled Drivers Medical Board of Appeal to him and his Department, including in June 2018 and in December 2020, that the eligibility criteria for access to the disabled drivers and disabled passengers scheme were grossly inequitable, excluded many genuinely disabled persons and needed to be changed, he and his Department failed to respond to those concerns; and when those concerns were first raised with him. [21474/22]
• 2022-04-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his interactions with banks (details supplied) since the announcement of their withdrawal from the banking market and with the remaining and receiving banks to discuss the preparedness of the banks for the transition; if he is satisfied that the banks are adequately resourced with reasonable timelines to ensure this process is managed successfully; and if he will make a statement on the matter. [21475/22]
• 2022-04-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the volume of development land in hectares held by NAMA for which NAMA had an interest or by which NAMA loans were secured and which were sold by NAMA in each of the years 2010 to 2022; the details of the land sold by location, size, residential zoning, planning permission and capacity for development of residential units; and if he will make a statement on the matter. [21537/22]
• 2022-04-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the Office to Promote Competition in the Insurance Market has since its establishment considered the difficulty in accessing home and property insurance for buildings with thatched roofs; if the office has engaged with brokers or providers in other jurisdictions in relation to same; if the office has engaged with the heritage division of the Department of Housing, Local Government and Heritage given the cultural, historical and touristic value of thatched roofs in the Irish landscape; and if he will make a statement on the matter. [21638/22]
• 2022-04-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue to be raised in 2022 by the scheduled increase in carbon tax on 12 October 2022. [20196/22]
• 2022-04-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if there was modelling carried before and since increases in the carbon tax in 2020 on the projected price trajectory without increases to the carbon tax in each of the years to 2030 by his Department or in collaboration with another Department given the stated objective of the carbon tax was to place a price floor on carbon-based fuels and consumption; and if he will make a statement on the matter. [20199/22]
• 2022-04-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue raised from carbon taxation to date in 2022 disaggregated by the carbon tax increase of 12 October 2022, the carbon tax increase of 1 May 2022 and all other revenue for 2022, respectively. [20205/22]
• 2022-04-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the derogation and flexibility he sought in his correspondence and communications with the European Commission with respect to VAT as it applies to domestic energy and fuel use; the categories of fuel and energy for which he sought a derogation and flexibility with respect to VAT; the details of the communication with the Commission which facilitated a reduction in VAT on electricity and gas; the flexibility that was provided and the minimum rate of VAT which that flexibility allowed; the reasons for which the VAT as it applies to home heating oil could not be reduced in line with reductions applicable to gas and electricity in the flexibility facilitated by the Commission; and if he will make a statement on the matter. [20670/22]
• 2022-04-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 78 of 10 November 2021, the estimated revenue raised in carbon tax, relative to the rate of €26 per tonne, in the years 2022 to 2030, were the increases due to take place on 1 May 2022 and 12 October 2022, respectively, not to proceed in tabular form. [20685/22]
• 2022-04-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he has met with the CEOs and senior teams of banks (details supplied) regarding the withdrawal of banks from the market; the operational process of personal and business customers closing their accounts with the withdrawing banks and opening accounts with the receiving banks; the number of meetings he has had with each and the dates on which they occurred; and if he expressed concerns regarding the preparedness of withdrawing and receiving banks to execute this transition. [19062/22]
• 2022-04-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance when, he or his Department will collect data on vacancy levels in residential property in line with housing policy objective 19.12 of Housing for All with a view to introducing a vacant property tax; and if that data will be published. [19063/22]
• 2022-04-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the projected deficit levels in nominal terms and as a percentage of GDP and GNI, in each of the years to 2030, taking into account such factors as demographic change and reduced tax revenues as a result of the green transition to less carbon-intensive consumption; and if he will make a statement on the matter. [19064/22]
• 2022-04-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost of introducing a new 30% rate of income tax by replacing the 40% rate or introducing a 30% rate with its tax rate band ranging from €36,800 to €40,000, €50,000 and €60,000, respectively. [19065/22]
• 2022-04-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost to the Exchequer of reducing VAT on household energy bills, that is, gas, electricity and home heating oil to 9% and 13.5% from beginning of April 2022 to the end of August 2022 and to the end of December 2022, respectively. [17685/22]
• 2022-04-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he, his Department or the Government have requested a derogation with respect to VAT as it applies to domestic energy bills through energy, gas and home heating oil; if so, the date on which the request was made; the specifics in relation to same, such as the rate to which he, his Department or the Government have sought to reduce the current VAT rate; and if he will make a statement on the matter. [17835/22]
• 2022-03-31
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost to the Exchequer of tax relief on pension contributions in 2019, disaggregated by salary band in intervals of €10,000 and provided in tabular form. [17186/22]
• 2022-03-31
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of persons availing of tax relief on pension contributions in 2019, disaggregated by salary band in intervals of €10,000, in tabular form. [17187/22]
• 2022-03-31
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the level of inflation in each of the years from 2016 to 2021. [17190/22]
• 2022-03-31
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the impact that inflation in 2021 and 2022 will have on the real value of the public debt; the impact that it will have in reducing the debt to GDP ratio; and if he will make a statement on the matter. [17191/22]
• 2022-03-31
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the yield and interest rate on the Irish ten-year bond from 2019 to the latest date possible, disaggregated by month, if possible. [17192/22]
• 2022-03-31
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to provide the change in household disposable income by income decile in percentage terms (details supplied), adjusted for rates of inflation of 2.2% and 6.7%, in tabular form. [17193/22]
• 2022-03-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of reducing excise duty on home heating oil to €0 per 1,000 litres to the end of August 2022 and the end of December 2022 respectively. [15953/22]
• 2022-03-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the minimum levels of excise duty that may apply to petrol, diesel and home heating oil respectively in accordance with the EU Energy Directive; the current rates that apply to each; and the estimated cost of reducing each to the minimum allowable levels to end of August 2022 and the end of December 2022 respectively. [15954/22]
• 2022-03-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of communications he or his Department have had with the European Commission with respect to the rate of VAT applied to fuels and household energy bills since 1 November 2021; and if he will make a statement on the matter. [15956/22]
• 2022-03-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue raised through excise duty, carbon and non-carbon components, on home heating oil disaggregated by fuel type in each of the years 2017 to 2020. [14027/22]
• 2022-03-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue foregone through a reduction in excise duty to zero cent per litre for home heating oil for a period of one month, three months and until the end of 2022, respectively. [14028/22]
• 2022-03-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the existing rate of excise duty, as defined by tax law, applied to kerosene used for home heating oil; if the duty rate can be reduced to €0 per 1,000 litres in accordance with the EU Energy Directive; and the cost of such a measure over a 3, 6 and 12 month period through revenue foregone. [14630/22]
• 2022-03-10
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of reducing excise levied against petrol, diesel and home heating oil by 10 cents per litre, disaggregated by fuel type. [13696/22]
• 2022-03-10
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue raised through excise levied against petrol, diesel and home heating, disaggregated by fuel type, in each of the years 2018, 2019 and 2020. [13697/22]
• 2022-02-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the advantageous tax provisions applying to real estate investment trusts and Irish real estate funds apply for the purchase of both new and existing housing stock; the number of new and existing housing units purchased by Irish real estate funds in each of the years 2017 to 2021; and if he will make a statement on the matter. [10106/22]
• 2022-02-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of engagements he has had with the Ombudsman and Disabled Drivers Medical Board of Appeal regarding the eligibility criteria under the disabled drivers and disabled passengers scheme since 2017; the actions he has taken following and in response to such engagements; and if he will make a statement on the matter. [10107/22]
• 2022-02-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will provide updated projections from his Department on the rate of inflation for the years 2022, 2023 and 2024; if the projections will be disaggregated by income decile and household type; and if he will bring forward an anti-inflation strategy as called for by the Tánaiste and Minister for Enterprise, Trade and Employment in response to the causes of inflation. [9695/22]
• 2022-02-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if his Department has considered developing a strategy with respect to cryptocurrency and non-fungible tokens given concerns regarding their respective use for purposes of tax avoidance, tax evasion and money laundering; and if he will make a statement on the matter. [9699/22]
• 2022-02-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of meetings he has held with an organisation (details supplied) or insurance undertakings since 24 April 2021 to discuss the personal injuries guidelines and ensuring savings made as a result of the new guidelines are passed onto consumers in the form of reduced premiums; and if he will make a statement on the matter. [9696/22]
• 2022-02-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will consider legislative changes to monitor the passing on of savings from insurers to consumers; and if he will make a statement on the matter. [8772/22]
• 2022-02-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost to the Exchequer of tax relief on pension contributions in 2019, disaggregated by salary band in intervals of €10,000, in tabular form. [9140/22]
• 2022-02-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of persons who availed of tax relief on pension contributions in 2019, disaggregated by salary band in intervals of €10,000, in tabular form. [9141/22]
• 2022-02-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of applications made to the disabled drivers and disabled passengers scheme in each of the years from 2018 to and including 2021. [9530/22]
• 2022-02-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of applications made for the primary medical certificate with respect to the disabled drivers and disabled passengers' scheme in each of the years from 2018 to and including 2021; the number of applications rejected in each of those years; the number of applications that were rejected and subsequently appealed to the disabled drivers medical board of appeal; and the number of those appeals which were rejected or accepted in tabular form. [9531/22]
• 2022-02-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the annual cost of the disabled drivers and disabled passengers scheme to the Exchequer in each of the years 2016 to 2021. [9555/22]
• 2022-02-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the time that was taken to bring the temporary wage subsidy scheme from design stage to its operational phase when it was introduced in 2020. [8898/22]
• 2022-02-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of studies, research and reviews undertaken or commissioned by him in 2021, in tabular form; and the date by which each study, review or research was completed. [8962/22]
• 2022-02-10
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that will be raised in 2022 through the scheduled increase in carbon tax on 1 May 2022. [7251/22]
• 2022-01-27
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the reason the levels of compensation or redress with respect to complaints made against a pension provider under subsections 4 and 5 of section 61 of the Financial Services and Pensions Ombudsman Act 2017 are less than that with respect to other financial service providers; the rationale for the provision that redress shall not exceed any actual loss of benefit under the scheme concerned in subsection 5 of section 61; if he or his Department have considered amending this provision; and if he will make a statement on the matter. [4216/22]
• 2022-01-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue raised by the excess bank remuneration charge in each of the years since its introduction, in tabular form. [3945/22]
• 2022-01-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of relevant employees that have been subject to the excess bank remuneration charge in each of the years since its introduction disaggregated by specified institution in tabular form. [3946/22]
• 2022-01-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of times an employer has failed to make and deliver a return on time to the Revenue Commissioner as specified under subsection 10 of section 531AAD on the Direct Tax Acts since the introduction of the excess bank remuneration charge. [3947/22]
• 2022-01-25
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he or his Department made a submission to the Central Bank public consultation regarding its proposals with regard to differential pricing in the motor and home insurance markets. [2879/22]
• 2022-01-19
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance when the Revenue Commissioners will grant relief to persons (details supplied) in County Donegal on contributions for 2020; and if he will make a statement on the matter. [63242/21]
• 2022-01-19
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the effective tax rate inclusive of the full rate of PRSI on annual earnings for a single taxpayer in percentage terms in each of the years 2011 to 2021 for incomes between €100,000 and €200,000 in intervals of €10,000. [63385/21]
• 2022-01-19
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost to the Exchequer of tax relief on pension contributions from 2016 to 2020 disaggregated by year and salary band with intervals of €10,000 in tabular form. [1420/22]
• 2022-01-19
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of persons availing of tax relief on pension contributions from 2016 to 2020 disaggregated by year and salary band with intervals of €10,000 in tabular form. [1421/22]
• 2021-12-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he and his Department will confirm a date for the introduction of a vacant homes tax; and if he will make a statement on the matter. [62650/21]
• 2021-12-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the information provided in the National Claims Information Database can disclose if reduced claims costs for insurers as a result of the personal injuries guidelines have been passed onto consumers through reduced insurance premiums; and if he will make a statement on the matter. [62364/21]
• 2021-12-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will respond to reports and analysis from a company (details supplied) suggesting that Irish tax-resident companies in scope of pillar two of the OECD two pillar solution for international tax reform could reduce their tax liability despite the minimum effective tax rate of 15%; and if he will make a statement on the matter. [62368/21]
• 2021-12-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of existing residential housing units that have been acquired by real estate investment trusts and Irish real estate funds in each of the years 2018 to 2020; his views on whether the tax advantages provided by both tax structures are justified with respect to the acquisition of existing dwellings; and if he will make a statement on the matter. [62365/21]
• 2021-12-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the reason the rate of tax under the proposed residential zoned land tax will be applied at 3%; if he will consider increasing the rate applied; and if he will make a statement on the matter. [62366/21]
• 2021-12-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the correspondence he has had with the Irish Equality and Human Rights Commission, the Central Bank and the Financial Services and Pensions Ombudsman regarding the operation and enforcement of section 5 of the Equal Status Acts with respect to the provision and disposal of financial services; and if he will make a statement on the matter. [62367/21]
• 2021-12-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will consider, in the absence of a reduction in VAT on domestic energy sources including gas and home heating oil, a discount scheme for low and middle income households that would then be reimbursed to providers in a similar manner to the operation of the free electricity allowance; and if he will make a statement on the matter. [61995/21]
• 2021-12-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he discussed the rising price of energy at the recent meeting of the Eurogroup; if he has analysed the support package announced by the Italian Government in September 2021 to support households from rising energy prices and the funds allocated to extend that protection into 2022; if he discussed those measures with his Italian counterpart; if he will consider delivering a similar package; and if he will make a statement on the matter. [61996/21]
• 2021-12-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of complaints submitted to the Financial Services and Pensions Ombudsman which are yet to be allocated to a complaint handler; and if he will make a statement on the matter. [61088/21]
• 2021-12-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of complaints submitted to the Financial Services and Pensions Ombudsman which are yet to be allocated to a complaint handler disaggregated by the number of weeks since they were first submitted with intervals of one week. [61089/21]
• 2021-12-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of complaints submitted to the Financial Services and Pensions Ombudsman which remain unresolved disaggregated by the number of months since they were first submitted with intervals of one month. [61090/21]
• 2021-12-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will address a matter raised in correspondence by a person (details supplied) in relation to primary medical certificates for those severely affected by polio; and if he will make a statement on the matter. [60382/21]
• 2021-12-02
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the derogation under which Ireland enjoys a reduced rate of VAT on energy for households; the conditions that are attached to this derogation; and if he will make a statement on the matter. [59596/21]
• 2021-12-02
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on the European Union toolbox on energy on tackling energy prices statement that member states may decide to apply reduced VAT rates on energy products as long as they respect the minima laid down in the European Union VAT Directive and they consult the European Union VAT Committee and that the right to a reduced rate is a general albeit conditional one and not one that requires a derogation; and if he will make a statement on the matter. [59597/21]
• 2021-12-02
  VOTE
  Finance Bill 2021 · 5 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 against the motion motion passed · 68–42
  • ✓ voted to add an amendment to the bill motion failed · 46–65
  • ✓ voted to add an amendment to the bill motion failed · 47–64
  • ✓ voted to add an amendment to the bill motion failed · 46–67
  • ✓ voted to add an amendment to the bill motion failed · 44–66
• 2021-12-01
  VOTE
  Finance Bill 2021 · 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 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 add an amendment to the bill motion failed · 46–66
  • ✓ voted to add an amendment to the bill motion failed · 46–65
  • ✓ voted to add an amendment to the bill motion failed · 45–76
  • ✓ voted to add an amendment to the bill motion failed · 49–75
• 2021-11-30
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the body that is responsible for enforcing section 5(2)(F14) of the Equal Status Act 2000; the person with the responsibility to ensure that insurers are not discriminating on the grounds of disability except in instances in which that disability actually results in greater insurance risk; and if he will make a statement on the matter. [58444/21]
• 2021-11-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question Nos. 78 of 10 November 2021 and 172 of 18 November 2021, the projected revenue raised from legislated increases in the carbon tax in each year from 2021 to 2030 relative to the rate of €26 per tonne in 2020, in accordance with the emissions targets within the Climate Action Plan, of emissions reductions of 51% relative to 2018 levels such as the revenue raised from the new rate of carbon tax in 2026 relative to a rate of €26 per tonne, reflecting the emissions targets set out in the Climate Action Plan to 2026. [57960/21]
• 2021-11-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 78 of 10 November 2021, the assumptions on which the estimates are based particularly with regard to household and general carbon consumption in each of the years to 2030; if they are based on projections; and if so, the projections and the details of same in tabular form. [56823/21]
• 2021-11-18
  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 to add an amendment to the bill motion failed · 2–5
• 2021-11-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of rental properties disposed of in each of the years 2016 to 2020 and to date in 2021 in circumstances in which those properties were acquired between 7 December 2011 and 31 December 2014 and as such are not subject to capital gains tax under section 604A of the Taxes Consolidation Act 1997. [56469/21]
• 2021-11-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of residential properties disposed of in each of the years 2016 to 2020 and to date in 2021 in circumstances in which those properties were acquired between 7 December 2011 and 31 December 2014 and as such are not subject to capital gains tax under section 604A of the Taxes Consolidation Act 1997. [56470/21]
• 2021-11-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on whether the reduction in capital gains tax relief for properties held for more than seven years in circumstances in which they have been acquired between 7 December 2011 and 31 December 2014 under section 604A of the Taxes Consolidation Act 1997 is acting as a tax incentive and contributing towards the sale of rental properties; and if he will make a statement on the matter. [56471/21]
• 2021-11-17
  VOTE
  Finance Bill 2021 · 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 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 add an amendment to the bill motion failed · 3–6
  • ✓ voted to add an amendment to the bill motion failed · 3–6
  • ✓ voted to add an amendment to the bill motion failed · 2–6
  • ✓ voted to add an amendment to the bill motion failed · 3–5
• 2021-11-10
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the projected revenue raised from legislated increases in the carbon tax in each year from 2021 to 2030 relative to the rate of €26 per tonne in 2020 as it pertains to the €9.5 billion expected to be raised from 2021 to 2030 in carbon tax increases as referenced in the Climate Action Plan, for example, the revenue raised from the new rate of carbon tax in 2026 relative to a rate of €26 per tonne. [55069/21]
• 2021-11-10
  VOTE
  Finance Bill 2021: Financial Resolutions (Resumed)

  • ✗ voted against the motion motion passed · 73–54
• 2021-11-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will consider providing relief to low- and middle-income households struggling with the cost of energy through an exemption from VAT in respect of domestic energy supplies or a rebate of VAT on domestic energy supplies in the winter months; and if he has or will discuss these matters with the European Commission. [54656/21]
• 2021-11-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the action he will take to ensure that all claim cost reductions derived from the new personal injuries guidelines are passed on to consumers in the form of reduced insurance premiums; and when legislative action will be taken to reform the duty of care. [54657/21]
• 2021-11-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he has or will make a submission to the relaunched review of EU economic governance in particular with regard to fundamental reform of the Stability and Growth Pact; and if so, the reforms he and the Government will argue in favour of. [54425/21]
• 2021-11-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the total number of employees with gross pay in excess of €100,000, €200,000 and €300,000 who availed of tax relief on their pension contributions in 2019; his views on whether this is a judicious use of resources; if he will consider a review of the tax relief on pension contributions; and if he will make a statement on the matter. [54429/21]
• 2021-11-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will consider immediate measures to support renters in the private rental market including the introduction of a refundable tax credit equivalent to one month’s rent; and if he will make a statement on the matter. [54426/21]
• 2021-11-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would have been generated had the full rate of capital gains tax applied to the disposal of assets by IREFs and REITs in each of the years 2019, 2020 and 2021; and if he will apply the full rate of capital gains tax to such disposals in the future. [54428/21]
• 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 against the motion motion passed · 71–54
• 2021-10-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if his attention has been drawn to the problems faced by the mobile sauna industry in accessing affordable public liability insurance; the actions he has taken in relation to same; and if he will make a statement on the matter. [51817/21]
• 2021-10-12
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he has received a copy of the Statistical Report for the Special Assignee Relief Programme 2019 by the Revenue Commissioners; when the report will be published; and if he has requested a delay in the publication of same. [49144/21]
• 2021-10-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will extend the banking levy to 2022; if so, the rate at which he will extend it and its revenue target; and if he will make a statement on the matter. [47657/21]
• 2021-10-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the way any extension of the banking levy would interact with retail banks withdrawing from the Irish market; and if he will make a statement on the matter. [47658/21]
• 2021-10-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the credit and other institutions that are currently subject to the banking levy. [47659/21]
• 2021-10-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 446 of 27 July 2021, if the revenue generated from the introduction of a 40% rate of capital gains tax on the disposal of assets made by persons in cases in which the gains accrued are in excess of individual incomes, including incomes generated by gains in excess of €200,000, €300,000, €400,000 and €500,000, was calculated on the basis of the farm restructuring relief, revised entrepreneur relief and the retirement relief applying to the income and capital gains tax returns for the tax year 2018 before the 40% rate applied; and if not, what the revenue generated would amount to in those circumstances in which the aforementioned reliefs were considered before the proposed 40% rate was applied on the respective thresholds. [47664/21]
• 2021-10-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question Nos. 35, 36 and 37 of 22 September 2021, the total amount in nominal terms of tax relief on pension contributions made by employees with gross pay above €300,000, €250,000, €200,000, €150,000 and €100,000, respectively in 2019. [47689/21]
• 2021-10-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the first and full year costs of indexing tax credits and income tax bands by 1%, 2%, 3% and 4% for persons with incomes above €100,000, in tabular form. [48384/21]
• 2021-10-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the first and full year costs of indexing income tax bands by 1%, 2%, 3% and 4% for persons with incomes above €100,000, in tabular form. [48385/21]
• 2021-09-30
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated additional corporation tax that could be expected to be generated in each of the years 2022 to 2025, respectively if the bailed-out banks had applied to them a 25% and 50% limit respectively on the losses that could be carried forward in a year and a five year absolute limit in which such losses could be used; and if he will make a statement on the matter. [47396/21]
• 2021-09-30
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the lapsing of the bank levy at the end of 2021 has been factored into the revenue projections for each of the years 2022, 2023, 2024 and 2025; if revenue raised from extending the bank levy to 2022 will result in additional revenue in the context of Budget 2022; and if he will make a statement on the matter. [47455/21]
• 2021-09-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated additional corporation tax that could be expected to be generated in 2022, 2023, 2024 and 2025, respectively if the bailed-out banks had applied to them a 25% limit on the losses that could be carried forward in a year and a five-year absolute limit in which such losses could be used; and if he will make a statement on the matter. [46512/21]
• 2021-09-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the projected General Government Balance as a percentage of both GDP and GNI* in each of the years 2021 to 2069 consistent with the methodology and assumptions used in his Department’s publication Population Ageing and the Public Finances in Ireland in the two scenarios outlined in table 6 of page 26, in which the SPA remains constant and in which previously legislated increases in the SPA take place in tabular form. [45847/21]
• 2021-09-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue generated in each of the years 2022, 2023, 2024 and 2025 that were the capital allowances claimed against intangible assets onshored between 2015 and 11 October 2017 capped at the current rate of 80%; and the estimated quantum of capital allowances remaining to be claimed against those assets. [45282/21]
• 2021-09-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the total cost to the Exchequer of tax relief on pensions contributions from 2016 to 2020 disaggregated by year and pension type in tabular form. [45649/21]
• 2021-09-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the total cost to the Exchequer of tax relief on pension contributions from 2016 to 2020 disaggregated by year and salary band with intervals of €10,000 in tabular form. [45650/21]
• 2021-09-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of persons availing of tax relief on pension contributions from 2016 to 2020 disaggregated by year and salary band with intervals of €10,000 in tabular form. [45651/21]
• 2021-09-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the correspondence or contact he has had with retail banks and the Central Bank regarding the use of allowances under the mortgage lending rules for mortgage applicants who are required a minimum deposit of 20% but have properties affected by mica and pyrite. [44865/21]
• 2021-09-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will introduce a vacant property tax in the context of budget 2022; if so, the current status of those plans; the date by which it will be introduced; and if he will expedite those plans in the context of the housing emergency. [44866/21]
• 2021-09-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on the impact of the competent authority agreement entered into by the Revenue Commissioners and the Maltese tax authorities in shutting down the structure known as the "single malt"; if he or his officials were at any time aware that the single malt structure was still in use despite the provisions of that agreement; and if he will make a statement on the matter. [44867/21]
• 2021-09-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revised revenue and deficit projections for each of the years 2021 to 2025, in tabular form in view of recent tax performance as demonstrated in the latest Exchequer tax returns outlined in the Fiscal Monitor for August 2021. [44864/21]
• 2021-09-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the action he will undertake in Budget 2022 to address remote working tax rules which can impose a double tax on cross-Border workers seeking to work remotely post-pandemic; and if he will make a statement on the matter. [44860/21]
• 2021-09-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the status of changes announced to the research and development tax credit for small and micro-companies under section 25 of the Finance Act 2019; the reason engagement with the Commission began only in March 2020; when the changes are expected to commence; if he will consider amending the research and development tax credit in the context of Budget 2022 by allowing small and micro companies to receive payable credits in one instalment not earlier than the relevant tax pay and file date for the company’s accounting period in which the qualifying expenditure was made rather than three instalments over a 33 month period; and if he will make a statement on the matter. [44862/21]
• 2021-09-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revised revenue and deficit projections for 2022, 2023, 2024 and 2025 in view of the latest Exchequer tax returns outlined in the Fiscal Monitor for August 2021, in tabular form. [44691/21]
• 2021-09-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the projected cost in 2022 of extending tax relief applicable to farmers under section 664A of the Taxes Consolidation Act 1997 with respect to the carbon tax to agricultural contractors; and if he will make a statement on the matter. [44336/21]
• 2021-09-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 226 of 9 September 2021, the way the cash flow impact was estimated; and if it was calculated on the basis of the excess amount paid fully as a cash payment instalment not earlier than the relevant tax pay and file date for the company’s accounting period in which the qualifying expenditure was made. [44391/21]
• 2021-09-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the total invested by the State and the cash received to date in disposals, redemptions and coupons, dividends and fees; the net cash position and valuation of remaining investment; and the net position at the end of July 2021 in banks (details supplied) in tabular form. [42018/21]
• 2021-09-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the reason the 30 per cent research and development tax credit regime for small and micro companies provided in the Finance Act 2019 is not yet operable; and when it will come into effect. [42108/21]
• 2021-09-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the total value of qualifying expenditure against which capital allowances, including wear and tear allowances, were claimed with respect to data centres in each of the years 2015 to 2020, in tabular form. [42672/21]
• 2021-09-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of data centres for which capital allowances were claimed for each of the years 2015 to 2020. [42673/21]
• 2021-09-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the total tax revenue foregone in each of the years 2015 to 2020 with respect to capital allowances, including wear and tear allowances, claimed with respect to data centres, in tabular form. [42674/21]
• 2021-09-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be saved in 2022, 2023, 2024 and 2025, respectively, if expenditure incurred with respect to data centres was no longer qualifying expenditure for the purposes of capital allowances. [42675/21]
• 2021-09-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if an increase in the rate of VAT for the hospitality and tourism sector from 9 to 13.5% has been included in the projections outlined in the Summer Economic Statement or whether extending the 9% rate, for the duration of 2022, would need to be included as a stand-alone measure with cost in budget 2022; and the cost of same. [42725/21]
• 2021-09-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the projected cost of extending the employment wage subsidy scheme in its current form until 31 March 2022 and 30 June 2022, respectively. [43168/21]
• 2021-09-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the projected cost of extending the employment wage subsidy scheme in its current form until 31 March 2022 and then from 1 April 2022 to 30 June 2022 with eligibility criteria amended such that businesses qualify in circumstances in which they have experienced a 50% reduction in turnover in the relevant period and reduced rates as in a table (details supplied). [43169/21]
• 2021-09-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will provide an overview of the changes announced to the research and development tax credit for small and micro-companies in section 25 of Finance Act 2019. [43176/21]
• 2021-09-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the date on which a submission was made to the European Commission for State Aid approval with respect to changes made to the research and development tax credit for small and micro-companies under section 25 of the Finance Act 2019; the status of this submission; the expected date of its approval; and if he will make a statement on the matter. [43177/21]
• 2021-09-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost in 2022 of amending the research and development tax credit regime by allowing small and micro companies to receive the credit in one instalment rather than three instalments over a 33-month period payable not earlier than the relevant tax pay and file date for the company’s accounting period in which the qualifying expenditure was made; and if he will make a statement on the matter. [43178/21]
• 2021-07-27
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the reduced rate of VAT for hospitality and tourism from 13.5% to 9 % is included in the base in the Summer Economic Statement 2021. [39504/21]
• 2021-07-27
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if Covid-19 related measures as outlined in table 2 of the Summer Economic Statement 2021 are included in the base or will form part of the budgetary package for the years 2022 to 2025; and if he will make a statement on the matter. [39505/21]
• 2021-07-27
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be generated on a first-year and full-year basis for 2022 by introducing a 3%, 4% and 5% income tax surcharge on the portion of individual incomes in excess of €140,000. [41353/21]
• 2021-07-27
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be generated in 2022 by ending the Special Assignee Relief Programme. [41354/21]
• 2021-07-27
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be generated in 2022 by introducing a 40% rate of capital gains tax on the disposal of assets made by persons in cases in which the gains accrued are in excess of individual incomes of €200,000, €300,000, €400,000 and €500,000, in order that the 40% rate only applies to gains made above the aforementioned thresholds. [41355/21]
• 2021-07-27
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be generated in 2022 by increasing the rate of dividend withholding tax to 30 and 33 %, respectively; and if he will make a statement on the matter. [41356/21]
• 2021-07-27
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be generated in 2022 by increasing the rate of dividend withholding tax for REITs and IREFs to 33%. [41357/21]
• 2021-07-27
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be generated in 2022 by increasing the rate of stamp duty on residential property to 2% and 5% on properties with values greater than or equal to €700,000 and greater than or equal to €1,000,000, respectively. [41358/21]
• 2021-07-27
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be generated in 2022 by removing the help to buy scheme. [41359/21]
• 2021-07-27
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be generated in 2022 by restricting the amount an applicant can claim under the help to buy scheme from €30,000 to €20,000 and from 10% to 5% of the purchase price. [41360/21]
• 2021-07-27
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be generated in 2022 from reducing the standard fund threshold from €2 million to €1.5 and €1.2 million respectively.; and if he will make a statement on the matter. [41361/21]
• 2021-07-27
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if at EU Council level, that is, including at preparatory levels, Ireland proposed the additions of words by the use of secondary markets and the replacement of the word encouraging with the words where necessary, using, in the third Country Specific Recommendation for Ireland for 2018; and if he will make a statement on the matter. [41363/21]
• 2021-07-14
  VOTE
  Finance (Local Property Tax) (Amendment) Bill 2021: Committee and Remaining Stages · 2 divisions

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

  • ✗ voted against the motion motion passed · 93–48
• 2021-07-07
  VOTE
  Finance (Covid-19 and Miscellaneous Provisions) Bill 2021: Committee and Remaining Stages · 2 divisions

  • ✗ voted against the motion motion passed · 78–55
  • ✗ voted to reject an amendment to the bill motion passed · 74–59
• 2021-07-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if his attention has been drawn to the problems faced by the tree surgery industry in accessing affordable insurance; the actions he has taken in relation to same; and if he will make a statement on the matter. [35822/21]
• 2021-06-30
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue generated by introducing a 40% rate for capital gains tax in circumstances in which the person making the disposal has an annual income in excess of €400,000. [35363/21]
• 2021-06-30
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue generated by introducing a 40% rate for capital gains tax in circumstances in which the person making the disposal has an annual income in excess of €300,000. [35364/21]
• 2021-06-30
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue generated by introducing a 40% rate for capital gains tax in circumstances in which the person making the disposal has an annual income in excess of €200,000. [35365/21]
• 2021-06-30
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the total chargeable gain and liability reported by individuals, not companies, with respect to capital gains tax with individual incomes in excess of €200,000, €300,000 and €400,000, respectively disaggregated by asset type in each of the years 2018 to 2020. [35366/21]
• 2021-06-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated full-year revenue in 2022 that would be raised by tapering out the personal, employee and earned income tax credits by 2.5 % per €1,000 on individual incomes between €100,000 and €140,000 per year resulting in no entitlement to these credits in cases in which individual income is in excess of €140,000 based on the latest available figures available to the Revenue Commissioners. [34020/21]
• 2021-06-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the details of the agreement reached by the G7 and outlined in its communiqué published on 5 June 2021 regarding international tax reform in particular the introduction of a global minimum tax rate of at least 15% for each country; the way it will operate; the impact on the State, its revenues and inward investment offering over medium and long-term horizons; his views on this position; his negotiating objective in relation to same in negotiations at OECD level; and if he will make a statement on the matter. [31854/21]
• 2021-06-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the details of the agreement reached by the G7 and outlined in its communiqué published on 5 June 2021 regarding international tax reform in particular, the reallocation of profits and taxing rights for multinationals with profits margins above 10 %; the way it will operate if implemented; the multinationals that will be included and excluded; the OECD members that will benefit most in terms of revenue raised as a percentage of their GDP; the OECD members that will benefit least; the impact of the agreement on the State in terms of revenue and its inward investment offering; and if he will make a statement on the matter. [31855/21]
• 2021-06-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of forward purchase agreements that were made prior to the passing of the financial resolution on 19 May 2021 providing for a 10% stamp duty measure on the bulk purchase of homes, such that the residential units under such agreements will not be subject to the measure when they are completed; the number of such units; the number of such forward purchase agreements that have been made since the passage of the financial resolution on 19 May 2021; and if he will make a statement on the matter. [31812/21]
• 2021-06-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the effective tax rate in the form of dividend withholding tax paid by Irish real estate funds as a proportion of operating and pre-tax profits respectively in each of the years 2018, 2019 and 2020; if he will consider increasing the rate of dividend withholding tax while removing exemptions for corporation tax and capital gains tax; and if he will make a statement on the matter. [31810/21]
• 2021-06-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of developments in which all or a portion of units in that development are subject to forward purchase private rented sector sales that have been funded through Home Building Finance Ireland since it came into operation; the value of the funding; the number of units in each development that are subject to forward purchase PRS sales; the rental price of each or any of those units that will or have been subsequently made available to rent; the average rental price; and his views on whether these issues were not addressed in the recent Home Building Finance Ireland review published by his Department on 10 May 2021. [31811/21]
• 2021-06-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on the policy statement published by the Financial Conduct Authority on 28 May 2021 to end the practice of dual pricing in the insurance market; if his Department has consulted the Financial Conduct Authority, Central Bank or the insurance industry on the details of this policy statement and its impact on insurers operating in both the Irish and British markets; and if he will make a statement on the matter. [31814/21]
• 2021-06-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue generated in capital gains tax from the disposal of cryptocurrency assets in 2018, 2019 and 2020; his views regarding the paying and filing of capital gains tax from the disposal of cryptocurrency assets, particularly a cryptocurrency (details supplied) for 2021; and if the Revenue Commissioners are monitoring same. [31122/21]
• 2021-06-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the details of the agreement reached at the recent meeting of the G7 regarding international tax reform with regard to corporate taxation with particular reference to agreement reached regarding the reallocation of corporate profits based on location of sales and a minimum corporate tax rate; and if he will make a statement on the matter. [31540/21]
• 2021-06-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he supports the agreement reached regarding corporate tax reform at the recent meeting of the G7; if not, if he supports the principle of a minimum corporate tax rate; if so, the level or rate at which the minimum corporate tax rate should be set; and if he will make a statement on the matter. [31541/21]
• 2021-06-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the impact on both corporation tax receipts and inward investment over a medium-term horizon of an implementation of a global minimum corporate tax rate in the form agreed at the recent meeting of the G7; and if he will make a statement on the matter. [31542/21]
• 2021-06-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the impact on both corporation tax receipts and inward investment over a medium-term horizon of an implementation of the reallocation of corporate tax receipts on the basis of sales location in the form agreed at the recent meeting of the G7; and if he will make a statement on the matter. [31543/21]
• 2021-06-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 518 of 21 April 2021, if the proposal with regard to the addition at European Council level of the words by the use of secondary markets to Ireland's 2018 country specific recommendations was made by Ireland; if not, the way that Ireland voted on the amendment; and if he will make a statement on the matter. [31818/21]
• 2021-06-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the engagement he has had with both the construction industry and underwriters regarding professional indemnity insurance for construction professions and construction-related professions with particular reference to fire safety concerns and the withdrawal of underwriters from the market; the action he as Chair of the Sub-Group on Insurance Reform or that sub-group itself has taken to address this issue; and if he will make a statement on the matter. [30175/21]
• 2021-06-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue raised by increasing the corporate tax rate from 12.5% to 15%, 16%, 17% and 17.5%, respectively; and if he will make a statement on the matter. [31825/21]
• 2021-06-01
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question Nos. 311 and 312 of 18 May 2021, the amount of IREF dividend withholding tax deducted for 2017, 2018 and 2019 in gross terms and in net terms after refunds in instances in which a person is entitled to receive a distribution without the deduction of DWT on account of a double taxation agreement. [29147/21]
• 2021-06-01
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question Nos. 311 and 312 of 18 May 2021, the amount of IREF dividend withholding tax deducted for 2019 that was and was not attributable, respectively, to provisions under Finance Act 2017 that ended the exclusion from the IREF DWT of the distribution of capital gains on the disposal of assets which had been held for more than five years, which became effective from 1 January 2019. [29148/21]
• 2021-06-01
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of meetings he or the Minister for State with responsibility for financial services, credit unions and insurance have held with insurers and underwriters since 1 June 2020 regarding professional indemnity insurance for construction professions and construction-related professions with particular reference to fire safety concerns and the withdrawal of underwriters from the market. [29654/21]
• 2021-05-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of homes classified as private housing that have been funded through Home Building Finance Ireland as at 31 December 2020. [27237/21]
• 2021-05-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the median price for which homes funded through Home Building Finance Ireland have been sold or purchases by year including 2020, in tabular form. [27238/21]
• 2021-05-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of homes funded through Home Building Finance Ireland that have been sold or purchased by including 2020 at values beginning from €100,000 at intervals of €50,000 for example, the number of homes funded through HBPFI in 2018 with purchase price of between €400,000 and €450,00, in tabular form. [27239/21]
• 2021-05-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of developments in which all or a portion of units in that development are subject to forward purchase PRS sales that have been funded through the momentum fund; the total value of that funding; the number of such developments that have been approved funding through the fund; the name of each; the number of units in each development that are subject to forward purchase PRS sales; the name of the purchaser in each development; and if he will make a statement on the matter. [27331/21]
• 2021-05-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of developments in which all or a portion of units in that development are subject to forward purchase PRS sales that have been funded through Home Building Finance Ireland; the total value of that funding; the number of such developments that have been approved funding through Home Building Finance Ireland; the name of each; the number of units in each development that are subject to forward purchase PRS sales; the name of the purchaser in each development; and if he will make a statement on the matter. [27332/21]
• 2021-05-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the total operating profit, profit before taxation and profit after taxation deriving from rental and related income for Irish real estate funds in each of the years 2017 to 2019. [26462/21]
• 2021-05-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the amount of IREF dividend withholding tax deducted for 2017, 2018 and 2019 as a proportion of total profit before and after taxation deriving from rental and related income for Irish real estate funds in each of the years 2017 to 2019. [26463/21]
• 2021-05-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be generated by introducing a 3% stamp duty surcharge on the purchase of residential properties by trusts, partnerships and companies including real estate investment trusts (REITs) and Irish Real Estate Funds (IREFs) and if he will make a statement on the matter. [24233/21]
• 2021-05-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will conduct a review into the current tax exemptions in place for real estate investment trusts and Irish real estate funds with a view to restricting the advantage they enjoy over individual prospective buyers here; and if he will make a statement on the matter. [24234/21]
• 2021-04-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if revenue projections as outlined in the Stability Programme Update 2021 include the accepted annual revenue from carbon tax to 2025, taking account of scheduled increases in the rate of tax as specified in the Finance Act 2020; and if he will make a statement on the matter. [21117/21]
• 2021-04-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue generated by introducing a 40% rate for capital gains tax in circumstances in which the person making the disposal has an annual income in excess of €500,000, €600,000, €700,000 and €800,000, respectively. [22305/21]
• 2021-04-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the prices of properties that have undergone full remediation under the financial assistance scheme for the remediation of damaged dwellings due to defective concrete blocks have recovered to reflect remediation; and if his attention has been drawn to any policy retail banks have towards providing mortgages for properties that have undergone full remediation under the scheme. [21012/21]
• 2021-04-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the proposal with regard to the addition at European Council level of the words, by the use of secondary markets, to Ireland's 2018 country specific recommendations was made by Ireland; if not, the way that Ireland voted on the amendment; and if he will make a statement on the matter. [20004/21]
• 2021-03-31
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the status of the legislation providing for a senior executive accountability regime and other provisions; the planned scope of this legislation across financial services; and if he will make a statement on the matter. [17477/21]
• 2021-03-31
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the engagement he has had with the insurance industry to ensure that any reduced cost of claims as a result of the newly adopted personal injuries guidelines will be passed onto consumers in the form of lower insurance premiums; and if he will make a statement on the matter. [17478/21]
• 2021-03-31
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the grounds on which he gave consent to a bank (details supplied) to acquire a company without the excessive bank remuneration charge applying to the bank being applied to the company; his views on whether he has set a precedent with respect to future acquisitions by bailed-out banks; and if he will make a statement on the matter. [17479/21]
• 2021-03-31
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the engagement he has had with mortgage lenders regarding mortgage applicants unable to draw down their mortgage loans due to their inability to secure mortgage protection insurance on health grounds in the context of Covid-19; if he has discussed their ability to waive this requirement under section 126 of the Consumer Credit Act 1995; and if he will make a statement on the matter. [17180/21]
• 2021-03-31
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on the concerns expressed by the Central Bank regarding the proposed affordable purchase shared equity scheme; his further views on its potential impact on financial stability, consumer protection and house prices; and if he will make a statement on the matter. [17179/21]
• 2021-03-31
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the status of his engagements with relevant parties regarding the withdrawal of a bank (details supplied) from the banking market; his views on the best course of action that would stabilise the banking sector, promote competition and further the interests of the taxpayer; and if he will make a statement on the matter. [17183/21]
• 2021-03-31
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on the adequacy of a company (details supplied) undertaking a third party review of activities from 2014 to 2021; the position of the interim CEO given their position on the board of the company during a period of the Central Bank investigation; and the extent to which these issues will inform the Government and the NTMA in their future dealings with the company. [17181/21]
• 2021-03-31
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the contact he has had with lenders regarding the reactivation of the European Banking Authority guidelines on legislative and non-legislative moratoria on loan repayments applied in view of the Covid-19 crisis; if he has sought an extension of payment breaks for borrowers under these guidelines without the accrual of interest during the payment break period; and if he will make a statement on the matter. [3383/21]
• 2021-03-31
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the Government will support the General Escape Clause in the EU fiscal rules remaining in force beyond 2021 and the fundamental reform of the Stability and Growth Pact in the time in which it remains in force; and if he will make a statement on the matter. [3384/21]
• 2021-03-31
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will consider legislation to strengthen the consumer protection code; his views on the lack of enforcement action taken by the Central Bank for breaches of the code; and if he will make a statement on the matter. [1850/21]
• 2021-03-31
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on the Central Bank’s Interim Report in its Review of Differential Pricing Practices in the Irish Private Car and Home Insurance Markets; if he will support legislation to prohibit its practice; and if he will make a statement on the matter. [1851/21]
• 2021-03-31
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will consider expanding the eligibility criteria for the Covid-19 restrictions support scheme under the Finance Act 2020 to include suppliers who have suffered reduced income as a result of public health restrictions; and if he will make a statement on the matter. [1852/21]
• 2021-03-31
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will consider reviewing the taxation of section 110 companies; and if he will make a statement on the matter. [1853/21]
• 2021-03-31
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance when he will publish the Central Bank (amendment) Bill which will introduce the senior executive accountability regime; and if he will make a statement on the matter. [3385/21]
• 2021-03-31
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the actions and policies he will consider to reduce mortgage interest rates in the Irish market, which remain among the highest in the European Union; and if he will make a statement on the matter. [3386/21]
• 2021-03-31
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will consider reducing the rate of vehicle registration tax on cars imported from the UK to offset post-Brexit VAT changes that will apply to second-hand cars imported from the UK; the estimated cost increase in respect of such a car with an open market value of €20,000 as a result of these changes; and if he will make a statement on the matter. [3388/21]
• 2021-03-31
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the engagement he has had with a bank and its parent company (details supplied) and his UK counterpart on the future of the bank in the Irish market; and if he will make a statement on the matter. [3389/21]
• 2021-03-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he has held a meeting or received correspondence from a company (details supplied) regarding the senior executive accountability regime since January 2018. [14086/21]
• 2021-03-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he has received communication from the Central Bank regarding its investigation into a company (details supplied) prior to its enforcement action announced on 2 March 2021. [14087/21]
• 2021-03-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if current or former employees of a company (details supplied) sit on boards or hold positions in State agencies under the aegis of his Department. [14088/21]
• 2021-03-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the supporting documentation required for a VRT application to be processed; and if he will make a statement on the matter. [15872/21]
• 2021-03-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if a quarterly stock report and shipping documentation from the seller for a vehicle imported from Northern Ireland is required in order to process a VRT application; and if he will make a statement on the matter. [15873/21]
• 2021-03-10
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of retail bank branch closures per year since 2010, disaggregated by bank, year and county location. [12675/21]
• 2021-03-10
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on the meeting of Finance Ministers and Central Bank governors of the G20 on 26 February 2021 and discussions regarding pillars I and II of the G20 and OECD inclusive framework, in particular the apparent change in position of the United States of America; the response of the Government and the preparations for developments in this area over the coming months; and if he will make a statement on the matter. [13545/21]
• 2021-03-10
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he has engaged with a company (details supplied) in view of the €4.13 million fine by the Central Bank on 2 March 2021 in relation to a transaction made by a consortium of employees of the company in 2014; if he has had engagements with the NTMA regarding same; if he will seek the disengagement of State agencies and Departments which have commercial relationships with the company; and if he will make a statement on the matter. [13546/21]
• 2021-03-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if there are regulations preventing lenders from refusing credit or mortgage applications on the grounds of geography such as refusing credit or a mortgage application on the grounds that the applicant was resident in County Donegal. [12191/21]
• 2021-03-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on the introduction of a digital euro; the assessment of its likely impact on Ireland that has been carried out; and if he will make a statement on the matter. [12224/21]
• 2021-03-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the representations that have been made to him on the issue of a digital euro to date; and if he will make a statement on the matter. [12225/21]
• 2021-03-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the assessment his Department has carried out on the possibility of financial instability or reduction in the tax base due to the use of cryptocurrencies; and if he will make a statement on the matter. [12226/21]
• 2021-03-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of appeals made to the Revenue Commissioners by businesses and persons against determinations made that the businesses and persons in question do not qualify for the for the Covid restrictions support schemes since the beginning of the scheme disaggregated by appeals made per week and the county of residence of the business or person making the appeal. [12303/21]
• 2021-03-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of successful appeals made to the Revenue Commissioners by businesses and persons against determinations made that the businesses and persons in question do not qualify for the Covid restrictions support schemes since the beginning of the scheme disaggregated by appeals made per week and the county of residence of the business or person making the appeal. [12304/21]
• 2021-03-03
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the special purpose vehicle to be established with participating banks as part of the affordable purchase shared equity scheme will be required to obtain a banking licence; if such a banking licence has been applied for; if so, the cost of same; the person or body that will pay the cost; and if he will make a statement on the matter. [11143/21]
• 2021-03-03
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the Central Bank Commission has approved of the affordable purchase shared equity scheme and its interaction with the mortgage measure; if not, when the Central Bank Commission will next meet to consider the scheme and its interaction with the mortgage measures; and if the operation of the scheme is contingent on the Central Bank's approval of the scheme and its interaction with the mortgage measures. [11145/21]
• 2021-03-03
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if a contract has been granted to a company (details supplied) for the purpose of advice or consultancy services; the value of the contract; and the total funds paid with respect of same to date. [11149/21]
• 2021-03-03
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the status of the legislation providing for the senior executive accountability regime; when it will be published; and if he will make a statement on the matter. [11530/21]
• 2021-03-03
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the action his Department has taken to respond to the application of the VAT margin scheme on second-hand cars imported from Great Britain into Northern Ireland and the competitive disadvantage this creates for retailers here. [11546/21]
• 2021-03-03
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will consider reducing VRT on second-hand imported vehicles to offset the increase in VRT in order to address the disadvantage caused by the application of the VAT margin scheme for second-hand cars imported from Great Britain into Northern Ireland. [11547/21]
• 2021-02-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will consider the establishment of a future of Irish banking forum that would include all key stakeholders, banks, regulators, unions and external experts to consider the current state of the Irish banking market and its long-term future in view of the announced withdrawal by a bank (details supplied) from the market; and if he will make a statement on the matter. [10534/21]
• 2021-02-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the engagement he has had with banks (details supplied), given the State shareholdings in those banks with a view to securing elements of loan books of another bank in advance of its withdrawal from the market. [10535/21]
• 2021-02-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he has considered the establishment of a third force within the banking market to compete with banks (details supplied); his views on the ability of another bank to play that role; and the consequences that may have for the Exchequer. [10536/21]
• 2021-02-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the way in which Ireland's recovery and resilience plan will deal with the outstanding country specific recommendations including, specifically, the recommendations to step up action to address features of the tax system that facilitate aggressive tax planning, including on outbound payments and to broaden the tax base. [8056/21]
• 2021-02-10
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans to introduce schemes and funding for businesses affected by Covid-19, including an application to the EU to waive state aid rules; and if he will make a statement on the matter. [7403/21]
• 2021-02-10
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance when the Revenue Commissioners will issue a required VRT document to a person (details supplied) in County Donegal; and if he will make a statement on the matter. [7404/21]
• 2021-02-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of complaints submitted to the Financial Services and Pensions Ombudsman which are yet to be allocated to a complaint handler; and if he will make a statement on the matter. [6229/21]
• 2021-02-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of complaints submitted to the Financial Services and Pensions Ombudsman which are yet to be allocated to a complaint handler disaggregated by the number of weeks since they were first submitted with intervals of one week. [6230/21]
• 2021-02-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of complaints submitted to the Financial Services and Pensions Ombudsman which remain unresolved disaggregated by the number of months since they were first submitted with intervals of one month. [6231/21]
• 2021-02-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the average cost of resolving each complaint submitted to the Financial Services and Pensions Ombudsman. [6232/21]
• 2021-02-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of complaints submitted to the Financial and Services Pension Ombudsman since 1 March 2020. [6233/21]
• 2021-02-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of complaints submitted to the Financial and Services Pension Ombudsman between 1 March 2019 and 1 March 2020. [6234/21]
• 2021-02-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of complaints made against banks submitted to the Financial and Services Pension Ombudsman since 1 March 2020. [6235/21]
• 2021-02-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of complaints made against insurance companies submitted to the Financial and Services Pension Ombudsman since 1 March 2020. [6236/21]
• 2021-02-03
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance when a VRT reimbursement will be paid to a person (details supplied) in County Donegal; and if he will make a statement on the matter. [6008/21]
• 2021-02-03
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if employees' resident in Northern Ireland are eligible employees under the employment wage subsidy scheme in cases in which their employers are resident here. [5275/21]
• 2021-01-27
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the implications for Ireland of a recent French decision regarding the taxable status of digital companies; if he has been in contact with the French authorities or the EU regarding this decision; and if he will make a statement on the matter. [3632/21]
• 2021-01-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue raised in stamp duty from real estate investment trusts as a result of the insertion of section 31D in the Stamp Duty Consolidation Act 1999 since it took effect on 9 October 2019. [3095/21]
• 2021-01-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would have been raised in stamp duty since 9 October 2019 had REITs been incorporated into section 31C of the Stamp Duty Consolidation Act 1999. [3096/21]
• 2021-01-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of persons who received the pandemic unemployment payment in 2020 and received an end of year statement in which their tax position is underpaid as a result of receiving the payment; and the number of persons for whom their tax position is underpaid as a result of receiving the payment in intervals of €100, with respect to the amount by which their position is underpaid. [3098/21]
• 2021-01-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the expected revenue in a given year from ending the tax deductibility of profit participating interest without exception and of management fees, respectively, for section 110 companies; if he will consider reviewing the taxation of section 110 companies; and if he will make a statement on the matter. [3099/21]
• 2021-01-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the weekly payments made to eligible businesses under the Covid-19 restrictions support scheme since its inception, in tabular form. [3100/21]
• 2021-01-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the Government has submitted its plans to the European Commission for funds received under the recovery and resilience facility; if so, when they were submitted; and if he will make a statement on the matter. [3460/21]
• 2021-01-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will publish the national reform programme to be submitted to the Commission under the recovery and resilience facility; and if he will make a statement on the matter. [3461/21]
• 2021-01-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the breakdown of the programmes and allocations to each programme that will be funded through the Government’s allocation through the recovery and resilience facility; and if he will make a statement on the matter. [3462/21]
• 2021-01-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the Government’s affordable purchase shared equity scheme will come under the remit of his Department; and if he will make a statement on the matter. [3489/21]
• 2021-01-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he or his officials have met lenders or an organisation (details supplied) regarding the affordable purchase shared equity scheme that will come under the remit of his Department; and if he will make a statement on the matter. [3490/21]
• 2021-01-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he has sought views from the Central Bank on the proposed affordable purchase shared equity scheme, including its interaction with the mortgage lending rules; if so, the views of the Central Bank in this regard; and if he will make a statement on the matter. [3493/21]
• 2020-12-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if his attention has been drawn to the fact that there are no available appointments at NCT centres in County Donegal in December 2020, which will result in increased charges in January 2021 for vehicle owners who are attempting to pay VRT charges; if concessions are being considered for those who cannot be facilitated; and if he will make a statement on the matter. [43701/20]
• 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 against the motion motion passed · 80–49
  • ✓ voted to add an amendment to the bill motion failed · 51–77
  • ✓ voted to add 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 add an amendment to the bill motion failed · 52–80
• 2020-12-01
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the remedies available for complainants that issue a complaint to the Financial Services and Pensions Ombudsman, FSPO, regarding a joint account in the name of more than one person, in which the FSPO complaint form requires the signature of both account holders, but the complainant cannot secure the signature of the other account holder; and if he will make a statement on the matter. [39619/20]
• 2020-12-01
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the amount of corporation tax paid by a company (details supplied) on its profits from the sale of loans previously purchased from a bank in 2018; the manner in which the company avoided tax liability through debt transactions; and if he will make a statement on the matter. [39777/20]
• 2020-11-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if proactive engagement will be undertaken with a bank (details supplied) regarding the reported closure of its branches and operations in view of the recent resignation of its chairman, the involvement of another bank in the strategic review of the operations of the bank and the potential sale of its loan book to a company; and if he will make a statement on the matter. [39489/20]
• 2020-11-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on the Second Private Motor Insurance Report of the National Information Claims Database; the action he will take in response to its findings; and if he will make a statement on the matter. [39490/20]
• 2020-11-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will support the Consumer Credit (Amendment) Bill 2018 and its objectives in reducing the usurious rates of interest charged by moneylenders; and if he will make a statement on the matter. [39229/20]
• 2020-11-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his response to a letter written by the Central Bank on 17 November 2020 regarding thematic inspections of compliance by regulated financial service providers with their obligations under the fitness and probity regime; when he will publish legislation to implement the senior executive accountability regime; and if he will make a statement on the matter. [39227/20]
• 2020-11-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will consider legislation to strengthen the consumer protection code; his views on the lack of enforcement action taken by the Central Bank for breaches of the code; and if he will make a statement on the matter. [39230/20]
• 2020-11-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will consider regularising the temporary relief granted by the Revenue Commissioners to cross-Border workers in response to the Covid-19 pandemic with respect to section 825A of the Taxes Consolidation Act 1997; if he will consider further tax measures to facilitate cross-Border workers in the future; and if he will make a statement on the matter. [39228/20]
• 2020-11-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the method through which a person (details supplied) in County Donegal can revalue a residential property for the purposes of the local property tax in circumstances in which the value of the property has potentially decreased since the date of initial valuation on 1 May 2013; and if he will make a statement on the matter. [39402/20]
• 2020-11-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of enforcement actions that have been taken by the Central Bank as a result of breaches in the code of conduct on mortgage arrears in each of the years 2016 to 2019 and to date in 2020; and if he will make a statement on the matter. [38053/20]
• 2020-11-17
  VOTE
  Finance Bill 2020 · 5 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 add an amendment to the bill motion failed · 3–6
  • ✓ voted to add an amendment to the bill motion failed · 3–6
  • ✗ voted against the motion motion passed · 6–4
  • ✗ voted against the motion motion passed · 6–4
  • ✗ voted against the motion motion passed · 6–4
• 2020-11-16
  VOTE
  Finance Bill 2020 · 5 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 add an amendment to the bill motion failed · 4–6
  • ✓ voted to add an amendment to the bill motion failed · 4–6
  • ✓ voted to add an amendment to the bill motion failed · 4–6
  • ✗ voted against the motion motion passed · 6–3
  • ✗ voted against the motion motion passed · 5–4
• 2020-11-11
  VOTE
  Finance Bill 2020: Financial Resolutions

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

  Deputy Pearse Doherty asked the Minister for Finance the expected publication date of a report on capping the cost of licensed moneylenders and other regulatory matters in response to the public consultation which opened for submissions on 31 May 2019; and if he will make a statement on the matter. [32747/20]
• 2020-10-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the discussions he has had with a bank (details supplied) regarding the reported closure of its branches and operations; and if he will make a statement on the matter. [32250/20]
• 2020-10-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the way in which the Covid-19 restrictions support scheme will be operated, in particular the way it will impact tax deductible trading expenses in future years; the timeframe for same; and if he will make a statement on the matter. [31453/20]
• 2020-10-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost of amending the employment wage subsidy scheme to the end of December 2020, 1 January to 31 March 2021 and 1 April to end of December 2021 (details supplied). [29211/20]
• 2020-10-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the subsidies payable under the employment wage subsidy scheme can be made payable two weeks or one week in arrears, as opposed to one month in arrears as is the case at present; and if he will make a statement on the matter. [29217/20]
• 2020-10-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the additional weekly or monthly staffing costs at the Office of the Revenue Commissioner that would result from making subsidies payable under the employment wage subsidy scheme two weeks or one week in arrears, as opposed to one month in arrears as is the case at present. [29218/20]
• 2020-10-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if payments made through pandemic unemployment payment can be taxable by law in view of the fact that it was introduced under section 202 of the Social Welfare Consolidation Act 2005 which as an urgent needs payment is not liable for tax as clarified by section 13 of Finance Act 2018; and if he will make a statement on the matter. [29219/20]
• 2020-10-01
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the expected deficit in 2021 in nominal and percentage GDP terms; and if he will make a statement on the matter. [28039/20]
• 2020-10-01
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if an increase in the carbon tax in 2021 is already included within the base for 2021; if so, if it will be a discretionary tax measure; and if no further increase in the carbon tax in 2021 will have a budgetary cost in 2021. [28040/20]
• 2020-09-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the action he has taken to address the prospect of mortgage distress for Covid-19 impacted borrowers as a shareholder in banks (details supplied); and if he will make a statement on the matter. [27127/20]
• 2020-09-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on phase 1 of the Central Bank’s review of differential pricing in the insurance market; his views on legislation to prohibit its operation in the insurance market; and if he will make a statement on the matter. [27128/20]
• 2020-09-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if cuts made to the employment wage subsidy scheme, in comparison to the temporary wage subsidy scheme in September 2020, will be reversed in view of the increased restrictions that have been introduced in sectors of the economy and are likely to be introduced in the near future; and if he will make a statement on the matter. [26794/20]
• 2020-09-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of employers and employees availing of the employment wage subsidy scheme; if he will increase the level of subsidy under the scheme in view of greater restrictions on work and business in recent weeks; and if he will make a statement on the matter. [26792/20]
• 2020-09-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the value of funds expected to be drawn down by Ireland in 2021 from the Brexit adjustment reserve announced as part of the EU multi-annual financial framework; the way in which it will be allocated across sectors and measures; and if he will make a statement on the matter. [26795/20]
• 2020-09-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the engagement he has had with a bank (details supplied) to clarify the security of its employees and customers in view of reported plans to reduce the banks’ operations in Ireland; and if he will make a statement on the matter. [27354/20]
• 2020-09-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the reason for delaying remaining sections of the Consumer Insurance Contracts Act 2019 until September 2021; if he will expedite their commencement; and if he will make a statement on the matter. [27356/20]
• 2020-09-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of employees earning less than €151.50 across the economy that do not qualify for the employment wage subsidy scheme; if he will increase the level of subsidy under the scheme in view of greater restrictions on work and business in recent weeks; and if he will make a statement on the matter. [27357/20]
• 2020-09-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the value of funds expected to be drawn down by Ireland in 2021 from the Brexit adjustment reserve announced as part of the EU multi-annual financial framework; the way in which it will be allocated across sectors and measures; and if he will make a statement on the matter. [27358/20]
• 2020-09-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of reducing VAT from 13.5% to 9% for hospitality and tourism activities for 2021, calculated on the same basis as the increase from 9% to 13.5% for the same set of activities in budget 2019. [25996/20]
• 2020-09-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance when an outstanding renal travel payment will issue to a person (details supplied) in County Donegal; and if he will make a statement on the matter. [25040/20]
• 2020-09-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of amending the employment wage subsidy scheme by categories (details supplied) for those with turnover of 50% to 75% compared to reference periods under the scheme to the end of December 2020, 1 January to 31 March 2021 and 1 April to 31 December 2021. [24518/20]
• 2020-09-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of employees with gross weekly pay of less than €151.50 who received payments under the temporary wage subsidy scheme since the beginning of its operation; and if he will make a statement on the matter. [24519/20]
• 2020-09-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of employees with gross weekly pay of less than €151.50 who received payments under the temporary wage subsidy scheme in August 2020. [24520/20]
• 2020-09-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of tax policy items in the July stimulus in 2020 and 2021, disaggregated by measure; and if he will make a statement on the matter. [24617/20]
• 2020-09-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if an updated forecast from that given in the Stability Programme update will be provided with regard to the projected deficit, expenditure and revenue for 2020 in view of recent revenue figures and expenditure items; and if he will make a statement on the matter. [24618/20]
• 2020-09-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the manner in which payments made under the temporary wage subsidy scheme will be taxed at the of 2020; and the period over which outstanding tax liabilities will be collected in which the tax liability exceeds the value of unused tax credits in the relevant period. [24619/20]
• 2020-09-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance when the Revenue Commissioners will publish its review of the operation of section 114 of the Taxes Consolidation Act 1997 regarding flat rate expenses; if he will consider deferring the implementation of planned changes that may arise until January 2022 in view of the income challenges faced by many in the context of Covid-19; and if he will make a statement on the matter. [24620/20]
• 2020-09-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of banks that have communicated to the Central Bank an intention to pay dividends in 2020; the actions of the Central Bank in response in each case; and if he will make a statement on the matter. [22205/20]
• 2020-09-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of insurers that have communicated to the Central Bank an intention to pay dividends in 2020; the actions of the Central Bank in response in each case; and if he will make a statement on the matter. [22206/20]
• 2020-09-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of banks that have communicated to the Central Bank an intention to pay bonuses in 2020; the actions of the Central Bank in response in each case; and if he will make a statement on the matter. [22207/20]
• 2020-09-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of insurers that have communicated to the Central Bank an intention to pay bonuses in 2020; the actions of the Central Bank in response in each case; and if he will make a statement on the matter. [22208/20]
• 2020-09-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of times and the dates on which the working group to monitor cryptocurrency development has met since its establishment; and if he will make a statement on the matter. [22314/20]
• 2020-07-30
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of individual earners who do not qualify for the stay and spend initiative on the grounds that they have neither income tax nor USC liabilities; and if he will make a statement on the matter. [20407/20]
• 2020-07-30
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of individual earners who have neither USC nor income tax liabilities (details supplied). Details; in similar format to that given in Tables 3 and 4 of Income Tax Strategy Group – 19/03 Paper, published July 2019 [20408/20]
• 2020-07-30
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the deadlines by which qualifying expenditure must be submitted to the Revenue Commissioners using the mobile app under the stay and spend initiative for a tax credit to be received by a person in 2021 and 2022, respectively; and if he will make a statement on the matter. [20410/20]
• 2020-07-30
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the company awarded the public contract to develop the mobile app for the purposes of the stay and spend initiative; the cost of same; and if he will make a statement on the matter. [20411/20]
• 2020-07-30
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the way in which tax liability outstanding for payments received through the temporary wage subsidy scheme will be collected in cases in which the liability exceeds the value of unused tax credits for 2020; if that outstanding liability is to be collected against future tax credits; if so, the time period; and if he will make a statement on the matter. [20745/20]
• 2020-07-30
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated number of persons that have benefitted from guidelines issued by the Revenue Commissioners under which the 183-day rule for tax residence has been relaxed in cases in which the person is prevented from leaving the State due to force majeure circumstances in the context of Covid-19; the estimated cost of the guidelines in comparison to if they had not been issued; and if he will make a statement on the matter. [20746/20]
• 2020-07-30
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of persons availing of the special assignee relief programme in 2019, disaggregated by salary in intervals of €10,000; and if he will make a statement on the matter. [20747/20]
• 2020-07-30
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if persons availing of the special assignee relief programme will be removed from the programme if found to be travelling to countries in contravention of the Covid-19 general travel advisory in operation by the Department of Foreign Affairs and Trade; and if he will make a statement on the matter. [20748/20]
• 2020-07-30
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if an impact assessment has been undertaken with respect to the recent amendments to the help to buy scheme; if the level of support available to first-time buyers will be increased to the lesser of €30,000 or 10% of the purchase price, in particular with regard to the impact of the changes on house prices; and if he will make a statement on the matter. [20841/20]
• 2020-07-30
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of measures implemented in sections 10 and 11 of the Financial Provisions (Covid-19) (No.2) Bill 2020. [20842/20]
• 2020-07-30
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated quantum of tax rebate due to sole traders or members of partnerships, disaggregated by intervals of €1,000, under the provisions of Section 10 of the Financial Provisions (Covid-19) (No.2) Bill 2020. [20843/20]
• 2020-07-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated full-year revenue in 2021 that would be raised by tapering out the personal, PAYE and earned income credit by 2.5% per €1,000 on individual income between €100,000 and €140,000 per year resulting in no entitlement to these tax credits in cases in which income is in excess of €140,000 based on the latest individualised income figures available to the Revenue Commissioners. [18755/20]
• 2020-07-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated full-year revenue in 2021 that would be raised by introducing an additional USC rate of 5% on individual incomes in excess of €140,000 based on the latest individualised income figures available to the Revenue Commissioners. [18756/20]
• 2020-07-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated full-year cost in 2021 of abolishing the local property tax and replacing the funding with central funds; and if he will make a statement on the matter. [18757/20]
• 2020-07-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated full-year revenue in 2021 that would be raised by introducing a non-principal private residence charge of €400 on properties indicated as such by owners in local property tax returns and including commercial landlords but excluding local authorities and approved housing bodies. [18758/20]
• 2020-07-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated full-year revenue in 2021 from raising the rate of commercial stamp duty to 9%, 10%, 11% and 12.5%, respectively. [18759/20]
• 2020-07-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated full-year revenue in 2021 that would be raised by reducing the ceiling earnings cap for occupational pension schemes, RACs and PRSAs from €115,000 to €90,000, €80,000, €70,000 and €60,000, respectively. [18760/20]
• 2020-07-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated full-year revenue in 2021 that would be raised by reducing the standard fund threshold from €2 million to €1.7 million, €1.5million and €1.2 million, respectively. [18761/20]
• 2020-07-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated full-year revenue in 2021 that would be raised by abolishing the help to buy scheme. [18762/20]
• 2020-07-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated full-year revenue in 2021 that would be raised by abolishing the special assignee relief programme. [18763/20]
• 2020-07-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the full-year cost and budgetary impact in 2021 of maintaining the current rate of mortgage interest relief; and if he will make a statement on the matter. [18764/20]
• 2020-07-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated full-year cost in 2021 of restoring trade union tax relief at the level it was at before its abolition; and if he will make a statement on the matter. [18765/20]
• 2020-07-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated full-year cost in 2021 of increasing the earned income credit to the same level as the PAYE credit; and if he will make a statement on the matter. [18766/20]
• 2020-07-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated full-year revenue in 2021 that would be raised by introducing a minimum dividend withholding tax rate of 33% on all dividends paid by REITs; and if he will make a statement on the matter. [18767/20]
• 2020-07-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated full-year revenue in 2021 that would be raised by introducing a minimum dividend withholding tax rate of 33% on all dividends paid by IREFs; and if he will make a statement on the matter. [18768/20]
• 2020-07-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated full-year cost in 2021 of introducing a tax relief of 8.33%, that is, equivalent to one month's rent paid by all renters not in receipt of other State assistance on a refundable basis. [18770/20]
• 2020-07-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated full-year revenue in 2021 that would be raised by increasing the rate of capital acquisitions tax by 3% to a rate of 36%.. [18771/20]
• 2020-07-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated full-year revenue that would be raised in 2021 if intangible assets on shored between 2015 and 2018 were taxed at the current cap of 80%; and if he will make a statement on the matter. [18772/20]
• 2020-07-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated full-year additional corporation tax that could be expected in 2021 if the bailed out banks had applied to them a 25% limit on losses that could be carried forward in a year and a five-year absolute limit in which such losses could be used; and if he will make a statement on the matter. [18773/20]
• 2020-07-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated full-year additional revenue in 2021 that would be raised by increasing the bank levy by each of 10 percentage points and by 10%; and if he will make a statement on the matter. [18774/20]
• 2020-07-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated full-year saving in 2021 that would accrue from moving the entire cost of regulation of the financial sector onto the industry with the exception of credit unions; and if he will make a statement on the matter. [18775/20]
• 2020-07-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated full-year revenue that would be raised in 2021 by increasing excise duty on a packet of cigarettes by 30 cents; and if he will make a statement on the matter. [18778/20]
• 2020-07-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated full-year revenue in 2021 that would be raised by reducing the group A tax free threshold, referring to capital acquisitions tax, from €335,000 to €320,000, €310,000, €300,000, €280,000 and €250,000, respectively. [18779/20]
• 2020-07-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the measures he has taken and will take to prohibit the accrual of interest during the moratorium period for mortgage breaks taken in the context of Covid-19; his views on comments made with retail banks at a meeting held on 11 May 2020; and if he will make a statement on the matter. [16464/20]
• 2020-07-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on recent findings regarding the effective rate of tax paid by certain companies here; and if he will make a statement on the matter. [16465/20]
• 2020-07-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the tax treatment of the Covid-19 pandemic unemployment payment and payments under the temporary wage subsidy scheme; the way in which liability will be calculated for 2020; the way in which it will be collected; the planned tax treatment of both payments in cases in which the liability due exceeds unused tax credits for 2020; and if he will make a statement on the matter. [16296/20]
• 2020-07-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if an extension of the temporary wage subsidy scheme will be considered for sectors and employers that continue to be affected by public health measures; his plans to discontinue, modify or taper payments under the scheme; and if he will make a statement on the matter. [16299/20]
• 2020-07-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance when all sections of the Consumer Insurance Contracts Act 2019 will be commenced; and if he will make a statement on the matter. [16295/20]
• 2020-07-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he has communicated with retail banks regarding the treatment of mortgage applications. including joint applications, whereby such applications are rejected or approvals in principle withdrawn in cases in which one or both applicants are in receipt of payments through the temporary wage subsidy scheme despite no reduction in pay or hours; and if he will make a statement on the matter. [16298/20]
• 2020-07-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the temporary wage subsidy scheme will be amended to ensure that employers will not lose a portion or all of the wage subsidy in cases in which an employee works additional hours in comparison to those worked and reflected in January and February payroll submissions, particularly in terms of seasonal work; if he will consider allowing the calculation of subsidy based on payroll submissions in 2019 to reflect the seasonal variation in pay; and if he will make a statement on the matter. [16297/20]
• 2020-07-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the temporary wage subsidy scheme will be modified to allow employers to avail of same for seasonal workers moving from part-time to full-time hours during peak season (details supplied). [15815/20]
• 2020-07-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if his attention has been drawn to the fact that the accrual and charging of interest accrued during the moratorium period for mortgage payment breaks issued in the context of Covid-19 was not required under EBA guidelines in advance of his meeting with an organisation (details supplied) and five retail banks on 11 May 2020; and if he will make a statement on the matter. [15900/20]
• 2020-07-07
  PQ
  Asked Business

  Deputy Pearse Doherty asked the Tánaiste and Minister for Business, Enterprise and Innovation the number and value of loans approved and issued to applicants through the Covid-19 business loan scheme operated through Microfinance Ireland since 23 March 2020. [14638/20]
• 2020-07-07
  PQ
  Asked Business

  Deputy Pearse Doherty asked the Tánaiste and Minister for Business, Enterprise and Innovation the number of applications for loans under the Covid-19 business loan scheme operated by Microfinance Ireland that have been rejected by lenders since 23 March 2020. [14642/20]
• 2020-07-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the planned tax treatment for Covid-19 pandemic unemployment payments, particularly in which the tax liability for those payments exceeds unused personal and PAYE tax credits for 2020; the planned tax treatment for payments made through the temporary wage subsidy scheme particularly in which the tax liability for those payments exceeds unused personal and PAYE tax credits for 2020; and the considerations provided by his Department to introduce legislation that would prohibit interest accrual for mortgage holders availing of a moratorium or payment break in the context of Covid-19 as was implemented in other EU jurisdictions. [14568/20]
• 2020-06-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cumulative cost for each of the years 2022 to 2025 of indexing PAYE credits, personal tax credits, exemption limits, USC rate bands and income tax standard rate bands by 2% and 3%, respectively, disaggregated by year and category. [12686/20]
• 2020-06-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he has considered legislation, as has been implemented in other EU jurisdictions, that would prohibit the accrual of debt for the period of moratorium for those availing of a mortgage moratorium or payment break; the way in which it would interact with European Banking Authority guidelines; and if he will make a statement on the matter. [10395/20]
• 2020-06-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the engagement he has had with the insurance industry in relation to business interruption caused by Covid-19 and in the event of further outbreaks of Covid-19 in 2020 and 2021; the impact the UK High Court test case on business interruption by the UK Financial Conduct Authority will have on businesses here but with insurance policies provided or underwritten by UK companies; and if he will make a statement on the matter. [10396/20]
• 2020-06-09
  PQ
  Asked Business

  Deputy Pearse Doherty asked the Minister for Business, Enterprise and Innovation the number of applications, loans or grants approved under the Covid-19 working capital scheme, the credit guarantee scheme, the Covid-19 loan through Microfinance Ireland and the €250 million restart grant for small businesses since 23 March 2020; and if she will make a statement on the matter. [10257/20]
• 2020-06-09
  PQ
  Asked Business

  Deputy Pearse Doherty asked the Minister for Business, Enterprise and Innovation the value of applications, loans or grants approved under the Covid-19 working capital scheme, the credit guarantee scheme, the Covid-19 loan through Microfinance Ireland and the €250 million restart grant for small businesses since 23 March 2020; and if she will make a statement on the matter. [10258/20]
• 2020-06-03
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance when vehicle registration tax offices will reopen. [8375/20]
• 2020-05-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will consider VAT deferrals for a prescribed period of time for SMEs and certain sectors affected by a loss of trade as a result of the Covid-19 outbreak in the coming weeks and months; and if he will make a statement on the matter. [5012/20]
• 2020-05-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will consider banning all card transaction charges on contactless and chip-and-pin payments in order to encourage non-cash payments as a measure to reduce hand contact in the coming weeks and months; and if he will make a statement on the matter. [5014/20]
• 2020-05-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will consider abolishing all card transaction charges on contactless and chip-and-pin payments recently introduced by a bank (details supplied) in order to encourage non-cash payments as a measure to reduce hand contact in the coming weeks and months; and if he will make a statement on the matter. [5015/20]
• 2020-05-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the projected impact on the public finances as a result of a loss of trade and economic activity due to the Covid-19 outbreak in 2020 and 2021 including impact to revenue, expenditure and the General Government Balance; and if he will make a statement on the matter. [5016/20]
• 2020-05-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the sources of revenue and or funding which will be utilised in the event of an economic shock to implement expenditure commitments as outlined in the Revised Estimates 2020 and the most recent stimulus package in response to the Covid-19 outbreak including but not limited to borrowing and utilising resources from the NAMA surplus and the social insurance fund; and if he will make a statement on the matter. [5017/20]
• 2020-05-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance when each section of the Consumer Insurance Contracts Act 2019 will be commenced; when it will be commenced in its entirety; and if he will make a statement on the matter. [5019/20]
• 2020-05-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the way in which the expected surplus to be transferred from NAMA to the Exchequer will be utilised in 2020; and if he will make a statement on the matter. [5020/20]
• 2020-05-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the correspondence he has had with an organisation (details supplied) regarding the application of additional interest on mortgage loans by banks and non-banks in circumstances in which the mortgage holder has availed of a three month mortgage break as a result of Covid-19; and if he will make a statement on the matter. [5286/20]
• 2020-05-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the correspondence he has had with the five retail banks regarding the application of additional interest on mortgage loans by banks and non-banks in circumstances in which the mortgage holder has availed of a three month mortgage break as a result of Covid-19; and if he will make a statement on the matter. [5287/20]
• 2020-05-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the correspondence he has had with the Central Bank regarding the application of additional interest on mortgage loans by banks and non-banks in circumstances in which the mortgage-holder has availed of a three month mortgage break as a result of Covid-19; and if he will make a statement on the matter. [5288/20]
• 2020-05-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the correspondence he has had with a bank (details supplied) regarding the application of additional interest on mortgage loans in circumstances in which the mortgage holder has availed of a three month mortgage break as a result of Covid-19; and if he will make a statement on the matter. [5289/20]
• 2020-05-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the correspondence he has had with a bank (details supplied) regarding its refusal to offer full three month mortgage breaks for mortgage holders who are in mortgage arrears but have lost income as a result of Covid-19; and if he will make a statement on the matter. [5290/20]
• 2020-05-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the measures he has or will take to ensure that those who had net weekly pay of less than €500 before the introduction of the temporary wage subsidy scheme do not receive less than €350 per week if their employer has applied for the temporary wage subsidy scheme; if a minimum weekly payment of €350 per week to the scheme will be introduced; and if he will make a statement on the matter. [5291/20]
• 2020-05-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of employers who have applied to the temporary wage subsidy scheme; and the number of employees who applied in this regard. [5292/20]
• 2019-12-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if there is a difference in the carbon tax applied to smokeless coal and regular coal. [53357/19]
• 2019-12-17
  PQ
  Asked Communications

  Deputy Pearse Doherty asked the Minister for Communications, Climate Action and Environment if he has considered a strategy of financial incentives for the use of smokeless coal in the areas not under the smoky coal ban; and if he has requested the Minister for Finance to assist in this regard. [53355/19]
• 2019-12-12
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the capital allocation of his Department in each of the years 2020 to 2025; and the areas to which funds will be allocated in each year. [52211/19]
• 2019-12-12
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number and date of meetings held in 2019 with childcare providers or the childcare sector regarding increasing insurance costs in the sector. [52374/19]
• 2019-12-12
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number and date of meetings held in 2019 with the Minister for Children and Youth Affairs regarding increasing insurance costs in the childcare sector. [52375/19]
• 2019-12-12
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the actions he will take to respond to increasing insurance costs in the childcare sector and the inability of certain childcare providers to access insurance cover for 2020. [52376/19]
• 2019-12-12
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the VAT treatment of local concerts and music festivals; and the VAT treatment of alcohol and food sold on site; and if he will make a statement on the matter. [52420/19]
• 2019-12-12
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the VAT treatment of local concerts and music festivals; the VAT treatment of alcohol and food sold on site in cases in which their price is not included in the ticket base price. [52421/19]
• 2019-12-12
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the VAT treatment of local concerts and music festivals; and if VAT can be claimed back by artists that perform at concerts or festivals. [52422/19]
• 2019-12-10
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated first and full-year cost of increasing the income tax standard rate bands in line with projected core harmonised index of consumer prices, HICP, inflation in each of the years 2021 to 2025. [51133/19]
• 2019-12-10
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated first and full-year cost of increasing income tax credits in line with projected core HICP inflation in each of the years 2021 to 2025. [51134/19]
• 2019-12-10
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if a review has been conducted into the sale of whole-of-life insurance policies; if there has been an investigation into the attachment of such policies to mortgages without the full consent of mortgage holders in view of comments made by the Minister for State with special responsibility for financial services and insurance on 20 February 2018 in Seanad Éireann; and if he will make a statement on the matter. [51214/19]
• 2019-12-03
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance ·the number of persons availing of flat-rate expenses disaggregated by salary bands and profession in each of the years 2014 to 2018. [49816/19]
• 2019-12-03
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance ·the unallocated revenue available in each of the years 2020 to 2025; and if he will make a statement on the matter. [49817/19]
• 2019-12-03
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the projected tax revenue in each of the years 2020 to 2025 in the event of an orderly Brexit by tax category, that is, income, VAT and so on as opposed to a disorderly Brexit as outlined in the economic and fiscal outlook in Budget 2020 in tabular form. [50097/19]
• 2019-12-03
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the projected expenditure in each of the years 2020 to 2025 in the event of an orderly Brexit by expenditure category, that is, compensation of employees, interest expenditure and so on as opposed to a disorderly Brexit as outlined in the economic and fiscal outlook in Budget 2020 in tabular form. [50098/19]
• 2019-12-03
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the level of capital expenditure required for gross fixed capital formation to account for 3% of GDP in each of the years 2020 to 2025. [50102/19]
• 2019-12-03
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the resources available in the event of an orderly Brexit after projected and pre-committed expenditure in each of the years 2020 to 2025 in order to reach a GGB as a percentage of GDP by percentage (details supplied) in tabular form. [50103/19]
• 2019-12-03
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the resources available in the event of an orderly Brexit after projected and pre-committed expenditure in each of the years 2020 to 2025 in order to reach a structural balance of -0.5 in tabular form. [50104/19]
• 2019-12-03
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the projected cost of Government borrowing in each of the years 2020 to 2025. [50105/19]
• 2019-12-03
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of reducing the rate of VAT on electricity energy products and supplies from 13.5% to 9% and 0%, respectively, in each of the years 2020 to 2025. [50164/19]
• 2019-12-03
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of reducing the rate of VAT on telephone bills and charges from 23% to 17.5%, 13.5%, 9% and 0%, respectively, in each of the years 2020 to 2025. [50165/19]
• 2019-12-03
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of reducing the rate of VAT on Internet bills and charges from 23% to 17.5%, 13.5%, 9% and 0%, respectively, in each of the years 2020 to 2025. [50166/19]
• 2019-12-03
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of reducing the rate of VAT on television bills and charges from 23% to 17.5%, 13.5%, 9% and 0%, respectively in each of the years 2020 to 2025. [50167/19]
• 2019-11-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will consider waiving VAT on repair costs associated with properties affected by mica; and if he will make a statement on the matter. [48685/19]
• 2019-11-19
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 153 of 9 July 2019, if he will provide details of the individual counties to which these additional staff have been allocated in tabular form; and if he will make a statement on the matter. [47607/19]
• 2019-11-19
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 153 of 9 July 2019 and table 1 provided, the batch of candidates, that is batch 1, 2 or 3, and so on from which the candidates on the panel were selected for each of these staff grades and years in tabular form; and if he will make a statement on the matter. [47608/19]
• 2019-11-19
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of positions within the Office of the Revenue Commissioners which became vacant (details supplied) in each of the years 2017 to 2018 and to date in 2019 by job title in County Donegal in tabular form; the dates each such position became vacant; the dates each were filled; the details of efforts to recruit for the posts in the case of positions yet to be filled; and if he will make a statement on the matter. [47609/19]
• 2019-11-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans to implement further reforms in view of the rising costs of insurance and the escalating crisis in the market and if he will make a statement on the matter. [46847/19]
• 2019-11-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the legal fees and the companies and firms to which the fees have been paid disaggregated by amount paid to each firm in the appeal case regarding the ruling of the European Commissioner for Competition in 2016 on illegal state aid in respect of a company (details supplied); and if he will make a statement on the matter. [46893/19]
• 2019-11-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will engage with the Central Bank over the use of dual pricing by the insurance industry; and the measures he will take to ensure semi-State companies, such as An Post, do not practice dual pricing. [46690/19]
• 2019-11-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the categories of flat rate tax expense the Revenue Commissioners propose to abolish from the beginning of 2020; the anticipated increase in tax revenue arising out of the abolition of the certain flat rate expenses; and if he will make a statement on the matter. [46691/19]
• 2019-11-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the amount of legal fees, and the companies and firms to which the fees have been paid, disaggregated by amount of fees paid to each firm, in the appeal case regarding the 2016 ruling by the Competition Commissioner on illegal state aid in respect of a company (details supplied); and if he will make a statement on the matter. [46687/19]
• 2019-11-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the way in which the industrial funding levy on credit unions will be applied in the coming years; if he will consider exempting credit unions from the levy in view of their social impact; and if he will make a statement on the matter. [46689/19]
• 2019-11-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the expected NAMA surplus to be transferred to the Exchequer in 2020; the way in which it will be utilised; and if he will make a statement on the matter. [46688/19]
• 2019-11-06
  VOTE
  Finance Bill 2019 · 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.

  • ✗ voted against the motion motion passed · 3–2
  • ✓ voted to add an amendment to the bill motion failed · 1–3
  • ✗ voted against the motion motion passed · 5–1
  • ✓ voted to add an amendment to the bill motion failed · 1–3
• 2019-11-05
  VOTE
  Finance Bill 2019 · 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.

  • ✗ voted against the motion motion passed · 5–3
  • ✗ voted against the motion motion passed · 5–2
  • ✓ voted to add an amendment to the bill motion failed · 1–3
• 2019-10-24
  VOTE
  Finance Bill 2019: Financial Resolutions

  • ✗ voted against the motion motion passed · 88–47
• 2019-10-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the recent move to close the revaluation loophole upon REIT cessation, section 705P requiring that the relevant REIT has to be in operation for over 15 years before it gets this preferential treatment, will be applicable to the sale of Green REIT to a company (details supplied). [42515/19]
• 2019-10-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the reason a stamp duty charge of 7.5% is not applicable in which a scheme of arrangement, in accordance with Part 9 of the Companies Act 2014, is used for the acquisition of a company. [42516/19]
• 2019-10-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost in 2020, 2021 and 2022 of extending the SARP scheme in its present from up to 31 December 2022. [42031/19]
• 2019-10-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of persons that have availed of the SARP scheme in each of the years 2016 to 2018 and to date in 2019; and the number projected to avail of the scheme in 2020, 2021 and 2022. [42032/19]
• 2019-09-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans to implement further reforms in view of the increasing costs of insurance for many sectors and the escalating crisis in the market; and if he will make a statement on the matter. [39204/19]
• 2019-09-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of companies and economic operators that have applied for and received an economic operators registration and identification, EORI, number to date; and if he will make a statement on the matter. [39085/19]
• 2019-09-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he is satisfied that REITs and IREFs are paying a fair share of tax; and if he will make a statement on the matter. [39082/19]
• 2019-09-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the review of the special assignee relief programme has been completed and published; and if he will make a statement on the matter. [39081/19]
• 2019-09-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans to increase the excise duty on diesel fuel; his views on the impact of such an increase on the haulage industry in view of the threat posed by Brexit; and if he will make a statement on the matter. [39083/19]
• 2019-09-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance when the appeal against a ruling by the EU Commission (details supplied) will conclude; and if he will make a statement on the matter. [39084/19]
• 2019-09-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he is satisfied that there is a competitive market for insurance here; and if he will make a statement on the matter. [26961/19]
• 2019-09-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he is satisfied that there is a competitive market for mortgages here; and if he will make a statement on the matter. [26960/19]
• 2019-09-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated saving to be made from moving the entire cost of regulating the financial industry, with the exception of the credit union industry, from the State to the financial industry. [38493/19]
• 2019-09-19
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of persons who have availed of the special assignee relief programme in each of the years 2016 to 2018 and to date in 2019, by salaries in ranges (details supplied). [38121/19]
• 2019-09-19
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of persons who have availed of the special assignee relief Programme in each of the years 2013 to 2018 and to date in 2019; the cost of tax foregone from the programme in each year; the number of persons availing of the programme; the tax foregone from the programme disaggregated by year; the estimated savings that would be made by abolishing the programme in each of the years 2020 to 2024; and the estimated cost of the programme in each of the years 2020 to 2024. [38122/19]
• 2019-09-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated date for publication of the national claims information database by the Central Bank; and if he will make a statement on the matter. [37005/19]
• 2019-09-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if information published on the national claims information database will be disaggregated by insurance undertakings to which each claim relates. [37006/19]
• 2019-09-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the projected yield from abolishing the special assignee relief programme for 2020; and the projected full year yield thereafter. [37012/19]
• 2019-09-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 153 of 9 July 2019, if there have been further hires and or additional personnel recruited by the Revenue Commissioners to deal with Brexit-related challenges; if so, the detail of same by staff grade and county in tabular form; and if he will make a statement on the matter. [37119/19]
• 2019-09-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of increasing by €100,000, €500,000, €1 million and €2 million, respectively, the threshold at which businesses must use the invoice system as opposed to cash receipts system for VAT; and if he will make a statement on the matter. [34985/19]
• 2019-09-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance when the key information report on employer and public liability insurance claims will be published; if an organisation (details supplied) has submitted the required data in relation to same; and if he will make a statement on the matter. [35808/19]
• 2019-09-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the efforts the Revenue Commissioners make to engage with subcontractors to ensure that they are reimbursed the relevant contract tax and to resolve related filing issues; and the amount of tax which has not been retuned in each of the years 2005 to 2018 and to date in 2019. [35952/19]
• 2019-09-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the capital gains exemption on properties sold if they have been held for three years or more will apply to a company (details supplied) once it acquires assets currently owned by a company for three years or longer. [36088/19]
• 2019-09-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if anti-avoidance measures introduced in the Finance Act 2017 by which stamp duty of 6% applies to the sale of shares which derive their value or part of their value from commercial property applies to Irish REITs. [36089/19]
• 2019-09-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the rate of stamp duty that will be applicable to the sale of a company (details supplied). [36090/19]
• 2019-09-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the stamp duty that will be paid as part of the sale of a company (details supplied). [36091/19]
• 2019-09-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the breakdown of the shareholdings of a company (details supplied) between domestically held and international investors, respectively; and the increase in value of shares held by both domestic and international investors following the sale of the company to another company. [36092/19]
• 2019-09-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if a company (details supplied) could be exempt from anti-avoidance non-resident rules in view of the grandfathering provision of 31 December 2020 regarding the non-resident exemption from capital gains tax on the sale of REIT shares; and if the company now controls 10% of another company and could potentially be exempt from capital gains tax on the sale of this holding. [36093/19]
• 2019-09-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on the assessment of the 2012 tax strategy papers that the introduction of a REIT regime here with generous tax exemptions for international investors and stipulations in double taxation treaties that dramatically reduce the effective tax rate paid by international investors, would result in significant tax leakage. [36094/19]
• 2019-09-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he has carried out an analysis of the potential gross tax that will be exempted from payment as a result of a number of tax benefits afforded to REITs and property investors due to the sale of a company (details supplied). [36095/19]
• 2019-09-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of companies and economic operators that have applied and received an economic operators' registration and identification number by month and operator headquarters location by country from July 2016 to date; and if he will make a statement on the matter. [36621/19]
• 2019-09-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if funds from the contingency reserve fund established under the National Surplus (Reserve Fund for Exceptional Contingencies) Act 2019 can be withdrawn and used to fund supports for businesses exposed to markets affecting the UK's withdrawal from the European Union within the terms of the legislation and the fiscal rules; and if he will make a statement on the matter. [36622/19]
• 2019-09-06
  PQ
  Asked Health

  Deputy Pearse Doherty asked the Minister for Health if the HSE has established a core funding package to finance the services of an organisation (details supplied); and if he will make a statement on the matter. [36775/19]
• 2019-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of L-QIAIFs active here; and the percentage of such which comprise total AIFs and QIAIFs in tabular form. [31523/19]
• 2019-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the net asset value of all L-QIAIFs domiciled here; and the percentage this constitutes of total net asset value of AIFs and QIAIFs in tabular form. [31524/19]
• 2019-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the amount of lending issued by L-QIAIFs here; and the sectors to which this lending is committed in tabular form. [31525/19]
• 2019-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the amount of L-QIAIF activity in the property and real estate sector; and the lending and investments of L-QIAIFs in the sector. [31526/19]
• 2019-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance whether the restrictions on the activities of loan originating qualifying investor alternative investment funds, L-QIAIFs, have been lifted in recent years; and if he will make a statement on the matter. [31527/19]
• 2019-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on the recent Central Bank analysis, which estimates that approximately 50% of total equity in real estate investment trusts, REITs, domiciled here is held by international investors. [31528/19]
• 2019-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his primary influences when forming policy on tax incentives for investment funds in property, in particular in the finance Bill and budget; and if he will make a statement on the matter. [31529/19]
• 2019-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he has considered the introduction of a plastic packaging tax; if so, whether a summary of the key findings will be provided; and if he will make a statement on the matter. [31594/19]
• 2019-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised if a flat tax of €10, €100 and €1,000, respectively, was placed on each metric tonne of non-recycled plastic packaging, charged to businesses using plastic packaging with less than 30% recycled material, in tabular form; and if he will make a statement on the matter. [31595/19]
• 2019-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue raised if a levy on single use coffee cups was introduced at a rate of five cent, ten cent and 20 cent per cup, respectively, in tabular form; and if he will make a statement on the matter. [31598/19]
• 2019-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the impact of changes on the gross general government balance, in view of the revision of annual spending plans of an annual increase of 2.5% to 3.25% on the gross general government balance; the projected general government expenditure; and the impact on the general government balance as a percentage of GNI* and GDP from 2020 to 2024, in tabular form. [31600/19]
• 2019-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if €1 billion of the €3 billion raised in green bonds sales has not yet been allocated to green expenditure, if all of the €3 billion is included in general government debt; and if the uncommitted €1 billion is, effectively, unallocated expenditure. [31604/19]
• 2019-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of introducing tax credits for those paying for childcare provision based on a model in which credits would cover 50%, 70% and 100%, respectively, of the cost per child, in tabular form. [31609/19]
• 2019-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of introducing tax credits for those paying for childcare provision based on a model in which credits would cover 50%, 70% and 100%, respectively, of the cost per child but capped at a maximum of €300 per week per family, in tabular form. [31610/19]
• 2019-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the steps in place to protect the confidentiality of appellants with regard to the independent appeals process at a bank (details supplied) and other banks, for example, in a circumstance; and if he will make a statement on the matter. [32726/19]
• 2019-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the projected general Government balances based on the scenario A update in the summer economic statement from 2020 to 2024 in gross terms and as a percentage of GDP and GNI*, respectively in tabular form. [32862/19]
• 2019-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the projected structural balance as a percentage of GDP and GNI* from 2020 to 2024 based on the scenario A update in the summer economic statement. [32863/19]
• 2019-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of times he, his predecessor and his officials met with representatives of Irish real estate funds, IREFs, and real estate investment trusts, REITs, since 2013 in a lobbying capacity in relation to changes to budget 2013 and regarding the Finance Acts 2016 and 2017; and the proportion of such meetings which comprise of total lobbying meetings in the same period, by event (details supplied) in tabular form. [32864/19]
• 2019-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of times he, his predecessor and his officials met with representatives of Irish real estate funds since 2015 in a lobbying capacity; and the proportion of such meetings which comprise of total lobbying meetings in the same period. [32865/19]
• 2019-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the lobbying engagements his predecessor had since August 2015 and he has had since June 2017 by sector and industry. [32866/19]
• 2019-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the lobbying engagements his predecessor had since August 2015 and he has had since June 2017 by purpose of meeting, that is, budgetary matters or use of public funds. [32867/19]
• 2019-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the value of sovereign debt of other countries the State holds; the rate at which these bonds were purchased; and if he will make a statement on the matter. [32977/19]
• 2019-07-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated annual cost of extending the help-to-buy scheme but at a reduced cap of €250,000, €300,000 and €400,000, respectively; and if he will make a statement on the matter. [33358/19]
• 2019-07-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the Central Bank has engaged with banks over their interpretation of EU regulations regarding the imposition of break fees; if so, the nature and result of such engagements; and if he will make a statement on the matter. [29070/19]
• 2019-07-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised if the air travel tax was reinstated at a rate of €5 per passenger, including exemptions for disabled passengers and cabin crew. [29148/19]
• 2019-07-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised if the air travel tax was reinstated at a rate of €5 per passenger with no exemptions. [29149/19]
• 2019-07-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number recruited by the Revenue Commissioners to deal with Brexit-related issues in each of the years 2016 to 2018 and to date in 2019, by grade and county in tabular form; the number expected to be recruited to such roles in the immediate future; if a posting represented a new role; if not, if it was for the purpose of replacing staff and filling an existing position in each case; and if he will make a statement on the matter. [29181/19]
• 2019-07-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the reason self-employed persons can reclaim VAT paid on diesel but not petrol; and if he will make a statement on the matter. [30040/19]
• 2019-07-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of allowing self-employed persons reclaim VAT on petrol purchased for business purposes; and if he will make a statement on the matter. [30041/19]
• 2019-07-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the projected general Government expenditure in 2020 if he delivers a budget of €2.8 billion comprised of €1.9 billion pre-committed, €0.2 billion expenditure reserve and €0.7 billion additional discretionary spending as outlined in the Summer Economic Statement; and the percentage increase in expenditure this constitutes since 2019. [28648/19]
• 2019-07-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the analysis carried out on the impact of the programme of quantitative easing of the ECB on the economy in terms of GDP, GNI* and other metrics in recent years; the forecasts that exist for its impact into the future; and if he will make a statement on the matter. [28772/19]
• 2019-07-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if State owned banks are investing in or lending to companies directly involved in fossil fuel extraction; if so, the extent of such commercial activities; and if he will make a statement on the matter. [28862/19]
• 2019-07-02
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of successful applicants by city or town under the living city initiative since its introduction; and if he will make a statement on the matter. [27526/19]
• 2019-07-02
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of listed undertakings for collective investment in transferable securities, UCITS, registered as Irish collective asset-management vehicle, ICAVs; the percentage this comprises of total UCITS; the gross value of the UCITS that are registered as ICAVs; and the percentage of this value of UCITS value. [27627/19]
• 2019-07-02
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the value of the property and real estate investment held by all funds domiciled here; and the gross value and proportion of the total asset value figures of the amount that relates to residential and commercial properties. [27628/19]
• 2019-07-02
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the value of all assets held by IREFs; and the gross value terms and proportion of the total asset value terms of the amount that relates to residential and commercial properties. [27629/19]
• 2019-07-02
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of IREFs domiciled here; the number registered as ICAV structures, QIAIFs, RIAIFs and UCITS, respectively, in tabular form; and the percentage share of IREFs in each of the fund categories or corporate structures listed. [27630/19]
• 2019-07-02
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of qualifying investor alternative investment funds QIAIFs registered as ICAVs; the percentage this comprises of total QIAIFs; the gross value of the QIAIFs that are registered as ICAVs; and the percentage of this value of total QIAIFs value. [27631/19]
• 2019-07-02
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of alternative investment funds, AIFs, registered as ICAVs; the percentage this comprises of total AIFs; the gross value of the AIFs that are registered as ICAVs; and the percentage of this value of total AIFs value. [27632/19]
• 2019-07-02
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the breakdown of the €600 million for discretionary revenue-raising measures in the summer economic statement, including, in the case of non-indexation, the revenue associated with each tax credit or threshold; and if he will make a statement on the matter. [27909/19]
• 2019-07-02
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the reason a person (details supplied) in County Donegal is no longer exempt from car tax under the disabled drivers and passengers scheme; and if he will make a statement on the matter. [28026/19]
• 2019-07-02
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the level of recruitment planned by the Revenue Commissioners in 2019 at each grade level separate from recruitment that will be required to deal with Brexit issues; the number of persons expected to retire; if recruitment will be sufficient to replace persons who are retiring in each county by grade, in tabular form; and if he will make a statement on the matter. [28093/19]
• 2019-07-02
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if annexe 1 on page 38 of the summer economic statement is a hypothetical scenario; if he plans to introduce the measures outlined; and if he will make a statement on the matter. [28147/19]
• 2019-07-02
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the reason a discrepancy exists in the statement of the general Government balance between table 6 on page 27 of the summer economic statement, in which the nominal general Government balance is listed as €1.4 billion, and the stability programme update 2019 which states the general Government balance as €1.235 billion; and if he will make a statement on the matter. [28148/19]
• 2019-07-02
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the breakdown of the €605 million resources not allocated which are listed in table 10 of the stability programme update 2019; and if there has been a change regarding this unallocated spend in the summer economic statement. [28149/19]
• 2019-06-27
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue collected as a result of the USC in each of the past five years; the estimated revenue to be collected in 2019; and if he will make a statement on the matter. [27356/19]
• 2019-06-25
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if all funds raised through the sale of green bonds will be spent directly on NDP-listed green spending totalling €23 billion in view of the fact that proceeds from green bond sales will be held in the central fund. [26094/19]
• 2019-06-25
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the projected timeline for the sale of green bonds; and the projected target for sales in order to finance green capital spending. [26095/19]
• 2019-06-25
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the amount raised through the sale of green bonds to date; and the value and maturity date of each in tabular form. [26096/19]
• 2019-06-25
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost to the Exchequer if the entry point to the higher rate of income tax was increased to €50,000 for single earners and €100,000 for couples who are both working and equivalent change for taxpayer units with one partner in work; and if he will make a statement on the matter. [26771/19]
• 2019-06-25
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the work carried out to date on the issue of merging USC and PRSI; his plans to progress the issue; and if he will make a statement on the matter. [26772/19]
• 2019-06-25
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he has considered an exemption for the credit union movement from the move towards 100% payment of regulatory costs by the industry in view of the social and volunteer ethos of the movement; and if he will make a statement on the matter. [26773/19]
• 2019-06-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the tax reliefs or schemes that are due to end in the next 12 months; the annual cost of the relief or scheme in tabular form; and if he will make a statement on the matter. [25936/19]
• 2019-06-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of companies by size, that is SME or larger companies, that have availed of the knowledge development box tax scheme to date; the cost to the Exchequer by these categories; and if he will make a statement on the matter. [25937/19]
• 2019-06-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost increasing to each of €3, €5 and €10 million the lifetime gains eligible for the entrepreneur relief 10% CGT rate. [25938/19]
• 2019-06-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of abolishing the additional 3% USC rate payable by some self-employed taxpayers. [25939/19]
• 2019-06-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he has considered the introduction of an industrial or commercial site conversion tax relief; and if he will make a statement on the matter. [25940/19]
• 2019-06-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of indexing personal, PAYE and married person tax credits based on forecasts available such as the stability programme update with price inflation and wage inflation in each of the next five years; and if he will make a statement on the matter. [25974/19]
• 2019-06-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of indexing the threshold at which a worker enters the lower and higher rate of tax based on forecasts available such as the stability programme update to wage and price inflation. [25975/19]
• 2019-06-19
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans to increase the threshold for entry to the higher rate of tax to €50,000; the estimated cost of this measure; and if he will make a statement on the matter. [25823/19]
• 2019-06-19
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance when the review of betting tax changes made in budget 2019 will be completed; and if he will make a statement on the matter. [25529/19]
• 2019-06-19
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans to tackle the high cost of moneylenders through legislative means; and if he will make a statement on the matter. [25525/19]
• 2019-06-19
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance when the Revenue Commissioners will complete its review of flat rate expenses regimes in place; the way in which he will ensure that changes are politically proofed; and if he will make a statement on the matter. [25526/19]
• 2019-06-19
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he is satisfied that REITs and IREFs are paying a fair share of tax; and if he will make a statement on the matter. [25527/19]
• 2019-06-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated saving that would accrue from moving the entire cost of regulation of the financial sector onto the industry with the exception of credit unions; and if he will make a statement on the matter. [24863/19]
• 2019-06-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will consider introducing a super tax on insurance companies in the form of a surcharge on corporation tax or by other means; and if he will make a statement on the matter. [25514/19]
• 2019-06-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated number of new households which would pay the local property tax, LPT, if the exemptions for properties built in 2013 ceased and if all residential properties built since 2013 were included; and if he will make a statement on the matter. [25551/19]
• 2019-06-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if payments made by direct debit to new owners require a written mandate from the borrower authorising such direct debits with regard to the transfer of mortgages; if this permission has been sought in all cases; his views on whether banks are correct to release payments from the account of a borrower without such permission; and if he will make a statement on the matter. [23309/19]
• 2019-06-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if a bank (details supplied) will contact all customers with similar cases immediately and provide similar additional compensation or redress further to a media report; and if he will make a statement on the matter. [23342/19]
• 2019-06-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the value of investments in property or property-related assets here held by investment funds domiciled here by types of funds and types of investments, for example, offices and apartments; and the gross value and percentage of gross total for each type of fund, in tabular form. [23757/19]
• 2019-06-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the value of investments in property or property-related assets held by investment funds not domiciled here by types of funds and types of investments, for example, offices and apartments; and the gross value and percentage of gross total for each type of fund, in tabular form. [23758/19]
• 2019-06-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the property-related tax incentives that are available for all types of investment funds here by type of fund; and if he will make a statement on the matter. [23759/19]
• 2019-06-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the tax received annually in each year since 2008 from all types of investment funds holding property or property-related assets or holding shares and units in property or property-related assets by type of funds; and the gross total and percentage of the gross total in tabular form. [23760/19]
• 2019-06-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of decreasing the floor at which the diesel rebate scheme becomes available to hauliers to 85 cent before VAT; and if he will make a statement on the matter. [23817/19]
• 2019-06-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the contact he or the Central Bank has had with authorities in New Zealand regarding investigations into the behaviour of the incoming Governor of the Central Bank; and if he will make a statement on the matter. [23886/19]
• 2019-06-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on the statement of the EU Commission in COM(2019) 507 final (details supplied); his plans to remedy the issue; and if he will make a statement on the matter. [24190/19]
• 2019-06-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be accrued if the excise duty exemption on aviation fuel was ended; and if he will make a statement on the matter. [24215/19]
• 2019-06-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be accrued if the excise duty exemption on aviation fuel was ended with an exception for domestic flights; and if he will make a statement on the matter. [24216/19]
• 2019-06-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the fees paid to the recruiters appointed to run the selection process for the role of Governor of the Central Bank; the cost of the process; and if he will make a statement on the matter. [24291/19]
• 2019-06-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the composition of the interview panel used in the interview process for the role of Governor of the Central Bank; and if he will make a statement on the matter. [24292/19]
• 2019-05-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised from the introduction of a wealth tax of 0.5%, 1% and 2%, respectively, on assets of €1 million in value and above with no exemptions in tabular form. [22474/19]
• 2019-05-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised from the introduction of a wealth tax of 0.5%, 1% and 2%, respectively, on assets of €1 million in value and above with an exemption of €250,000 per child in tabular form. [22475/19]
• 2019-05-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised from the introduction of a wealth tax of 0.5%, 1% and 2%, respectively, on assets of €1 million in value and above with exemptions for farmers in tabular form. [22476/19]
• 2019-05-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the definition of "first-time buyer" for the purposes of the help-to-buy scheme is planned to cover cases in which a person has previously legally purchased a home but never held a beneficial interest in it, such as in a case in which the person acted as a trustee; and if he will make a statement on the matter. [22479/19]
• 2019-05-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue from tapering the personal, PAYE and earned income credits by 1.43% per €1,000 on an individual income between €100,000 and €170,000 per year, resulting in no entitlement to these tax credits when income is in excess of €170,000, based on the latest individualised income figures available to the Revenue Commissioners. [21398/19]
• 2019-05-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue from tapering out the personal, PAYE and earned income credit by 2.5% per €1,000 on individual income between €100,000 and €140,000 per year, resulting in no entitlement to these tax credits when income is in excess of €140,000, based on the latest individualised income figures available to the Revenue Commissioners. [21399/19]
• 2019-05-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue from tapering out the personal, PAYE and earned income credit by 2% per €1,000 on individual income between €100,000 and €150,000 per year, resulting in no entitlement to these tax credits when income is in excess of €150,000, based on the latest individualised income figures available to the Revenue Commissioners. [21400/19]
• 2019-05-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue from tapering out the personal, PAYE and earned income credit by 5% per €1,000 on individual income between €100,000 and €120,000 per year, resulting in no entitlement to these tax credits when income is in excess of €120,000, based on the latest individualised income figures available to the Revenue Commissioners. [21401/19]
• 2019-05-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue from tapering out the personal, PAYE and earned income credit by 5% per €1,000 on individual income between €100,000 and €120,000 per year resulting in no entitlement to these tax credits when income is in excess of €120,000 in addition to a USC rate of 2%, 3%, 4%, 5%, 6% and 7%, respectively, in excess of €120,000, based on the latest individualised income figures available to the Revenue Commissioners. [21402/19]
• 2019-05-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue from tapering out the personal, PAYE and earned income credit by 2.5% per €1,000 on individual income between €100,000 and €140,000 per year, resulting in no entitlement to these tax credits when income is in excess of €140,000 in addition to a USC rate of 2%, 3%, 4%, 5%, 6% and 7%, respectively, in excess of €140,000, based on the latest individualised income figures available to the Revenue Commissioners. [21403/19]
• 2019-05-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue from tapering out the personal, PAYE and earned income credit by 2% per €1,000 on individual income between €100,000 and €150,000 per year resulting in no entitlement to these tax credits when income is in excess of €150,000 in addition to a USC rate of 2%, 3%, 4%, 5%, 6% and 7%, respectively, in excess of €150,000, based on the latest individualised income figures available to the Revenue Commissioners. [21404/19]
• 2019-05-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue from tapering out the personal, PAYE credit and earned income credit from income in excess of €80,000, a reduced credit by 5% per €1,000 for gross income between €80,000 and €100,000 and a 0% credit on gross income in excess of €100,000, based on the latest individualised income figures available to the Revenue Commissioners. [21405/19]
• 2019-05-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised through introducing a third rate of income tax (details supplied) on all income over €100,000, based on the latest individualised income figures available to the Revenue Commissioners. [21406/19]
• 2019-05-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the progress made on introducing a simplified process by which small and medium enterprises can avail of the research and development tax credit; and if he will make a statement on the matter. [21534/19]
• 2019-05-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of abolishing the local property tax and replacing the funding with central funds; and if he will make a statement on the matter. [21604/19]
• 2019-05-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised by adding 50c of duty to a packet of 20 cigarettes with proportionate increases on other tobacco products. [21605/19]
• 2019-05-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the budgetary impact of freezing the phasing out of mortgage interest relief; and if he will make a statement on the matter. [21606/19]
• 2019-05-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of restoring trade union tax relief at the level it was at before its abolition; and if he will make a statement on the matter. [21607/19]
• 2019-05-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of increasing the earned income credit to the same level as the PAYE credit; and if he will make a statement on the matter. [21608/19]
• 2019-05-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of introducing a tax relief of 8.33%, that is equivalent to one month's rent for rent paid by all renters not in receipt of other State assistance on a refundable basis. [21609/19]
• 2019-05-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated overall cost or gain of decreasing the research and development credit to 15% and 20%, respectively, generally but increasing it to 30% for SMEs. [21610/19]
• 2019-05-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of increasing the research and development credit for SMEs to 30%. [21611/19]
• 2019-05-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue which would yield from an annual vacant property tax of €2,000, €5,000 and €10,000, respectively. [21615/19]
• 2019-05-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised by introducing a non-principal private residence charge of €400 on properties indicated as such by owners in LPT returns and including commercial landlords but excluding local authorities and approved housing bodies. [21617/19]
• 2019-05-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the impact on the general Government balance of the transfer of the €2 billion National Asset Management Agency, NAMA, surplus for 2020 to the State. [21664/19]
• 2019-05-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans for the €2 billion National Asset Management Agency, NAMA, surplus to be collected in 2020; the way in which he plans to use it; when he plans to use same; the way in which the transfer of funds will be administered; and the location of its transfer. [21665/19]
• 2019-05-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the anticipated payment of €2 billion from the National Asset Management Agency, NAMA, in 2020 has been factored into the debt projection in the stability programme update; if not, the way in which it would reduce debt as a quantum and a percentage of gross domestic product and gross national income; and if it is fractured in to show the way in which not using it for debt reduction would affect the debt figures. [21666/19]
• 2019-05-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised by increasing capital gains tax by 3% on passive gains only excluding active gains through the sale of an active business for example. [21928/19]
• 2019-05-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised by increasing capital gains tax by 3%. [21929/19]
• 2019-05-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would raised by introducing a wealth tax at a rate of 1% set at a personal threshold of €1 million of net wealth with no asset exemptions. [21932/19]
• 2019-05-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue the would be raised by introducing a wealth tax at a rate of 1% set at a personal threshold of €1 million of net wealth with no asset exemptions with a rising rate of 1% at each additional €500,000 wealth threshold (details supplied). [21933/19]
• 2019-05-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised by introducing a wealth tax at a rate of 1% set a personal threshold of €1 million of net wealth with asset exemptions for voluntary pensions and farms. [21934/19]
• 2019-05-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised by introducing a wealth tax at a rate of 1% set at a personal threshold of €1 million of net wealth with asset exemptions for voluntary pensions and farms with a rising rate of 1% at each additional €500,000 wealth threshold (details supplied). [21935/19]
• 2019-05-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the expected revenue from ending the capital gains tax exemption from the sale of property held within REITs. [21939/19]
• 2019-05-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the expected revenue from ending the dividend withholding tax exemption for non-resident IREF shareholders from dividends related to the sale of property held within a IREF for five years. [21940/19]
• 2019-05-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue from introducing a minimum dividend withholding tax rate of 25% and of 30% on all dividends paid by REITs. [21941/19]
• 2019-05-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue from introducing a minimum dividend withholding tax rate of 25% and 30%, respectively, on all dividends paid by IREFs. [21942/19]
• 2019-05-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that could have been raised if intangible assets onshore between 2015 and 2018 were taxed at the current 80% cap; and if he will make a statement on the matter. [21943/19]
• 2019-05-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the additional corporation tax that could be expected if the bailed out banks had applied to them a 25% limit on losses that could be carried forward in any year and a five year absolute limit in which such losses could be used; and if he will make a statement on the matter. [21946/19]
• 2019-05-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised if the remaining action points under BEPS were implemented by the end of 2019. [21945/19]
• 2019-05-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated additional revenue that would be raised by increasing the bank levy by each of 10 percentage points and by 10%; and if he will make a statement on the matter. [21948/19]
• 2019-05-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated saving that would accrue from moving the entire cost of regulation of the financial sector onto the industry; and if he will make a statement on the matter. [21949/19]
• 2019-05-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated savings that would be made by reducing the maximum tax relief available on private pension contributions to percentage rates (details supplied). [21951/19]
• 2019-05-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised by reducing the earnings cap for pension contributions from €115,000 to €70,000, €65,000 and €60,000, respectively. [21952/19]
• 2019-05-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised from reducing the standard fund threshold from €2 million to €1.3, €1.5 and €1.7 million, respectively. [21953/19]
• 2019-05-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised by reducing the tax free lump sum retirement limit from €200,000 to levels (details supplied). [21954/19]
• 2019-05-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised by reducing the earnings cap for pension contributions from €115,000 to €60,000. [21955/19]
• 2019-05-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on whether a correction to the record of Dáil Éireann is required regarding his replies on the issue of the historic treatment of food and food supplements for the purposes of VAT; and if he will make a statement on the matter. [20446/19]
• 2019-05-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the value of property held by IREFs in each of the years 2016 to 2018 and to date in 2019. [19315/19]
• 2019-05-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the value of property held by REITs in each of the years 2016 to 2018 and to date in 2019. [19316/19]
• 2019-05-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the effective corporate tax and capital gains tax rates for private limited and public limited companies in each of the years 2016 to 2018. [19320/19]
• 2019-05-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the effective corporate tax and capital gains tax rates for IREFs in each of the years 2016 to 2018. [19321/19]
• 2019-05-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the effective corporate tax and capital gains tax rates for REITs in each of the years 2016 to 2018. [19322/19]
• 2019-05-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the definition of completed REITs which are subject to capital gains tax on developed assets sold within three years of completing development; if it refers to building structures such as roofs in place; and if not, if it refers to completed when furnished. [19323/19]
• 2019-05-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the removal of the IREF five-year holding capital gains tax exemption applies to all IREFs and is retrospective to assets acquired before 1 January 2019. [19324/19]
• 2019-05-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the rate capital gains tax is chargeable regarding IREFs which are subject to the tax; and if this can be reduced through double tax treaties or by the fact that the IREF is owned by institutional investors such as pension funds. [19325/19]
• 2019-05-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the reason he chose to allow IREF shareholders an exemption from capital gains tax on disposal of IREF shares even in cases in which the shares are not quoted on the stock exchange as was originally anticipated when this legislation was introduced. [19327/19]
• 2019-05-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated receipts due to be received from the IBRC by each year until these receipts are expected to end in tabular form. [19503/19]
• 2019-05-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated amount of the €3.5 billion NAMA surplus due to be received in each year until all the payments are made in tabular form. [19504/19]
• 2019-05-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his policy on the sale of State-owned bank shares in the short and medium term; if this policy differs between the banks concerned; if changes in the value of these shares create a change in policy; and if he will make a statement on the matter. [19505/19]
• 2019-05-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the evidence to support the claims made in the stability programme update 2019 that there is a threat of an overshooting of housing supply; and if he will make a statement on the matter. [19506/19]
• 2019-05-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his preferred method of measuring the structural balance in view of the inclusion of two methodologies in the stability programme update 2019; and if he will make a statement on the matter. [19507/19]
• 2019-05-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on whether the European Commission will accept the methodology for calculating the structural balance as included in the stability programme update 2019; and if he will make a statement on the matter. [19508/19]
• 2019-05-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on the most accurate methodology for measuring the output gap in the economy between his Department and the commonly agreed methodology of the European Commission; and if he will make a statement on the matter. [19510/19]
• 2019-04-18
  VOTE
  Finance (Office of Tax Simplification) Bill 2018

  A bill to create an Office of Tax Simplification for a time limited period of five years to advise the Minister for Finance on such matters

  • ✓ voted to progress the bill whether the bill should proceed (Second Stage) motion passed · 63–48
• 2019-04-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the extent to which transparency has been introduced into insurance, pricing motor and business; when the price of business insurance will be readily measurable; and if he will make a statement on the matter. [18015/19]
• 2019-04-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the steps he will take to change the lucrative tax arrangements in place in order to disincentivise commercial investors from distorting the market for new housing in Dublin and nationally through the buy-to-rent model; and if he will make a statement on the matter. [17794/19]
• 2019-04-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on the use of fixed assets receivers by vulture funds and State-owned banks to force the sale of buy-to-let properties in arrears; and if he will make a statement on the matter. [17793/19]
• 2019-04-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance when he will make a decision and implement the decision on a change to betting tax in view the ongoing impact on the sector and on independent bookmakers; and if he will make a statement on the matter. [17795/19]
• 2019-04-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans to increase carbon tax; his views on the impact of such an increase on the progressivity of the tax system; and if he will make a statement on the matter. [17796/19]
• 2019-04-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance when the appeal against the European Commission ruling in a case (details supplied) will be heard; and if he will make a statement on the matter. [17797/19]
• 2019-04-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost to date and the anticipated final cost of the appeal in a case (details supplied); and if he will make a statement on the matter. [17046/19]
• 2019-04-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the way in which the amount in the escrow account set up on foot of the EU Commission state aid ruling in a case (details supplied) has varied since its establishment; if there is a net average monthly cost or gain accruing to the fund including income and expenses; and if he will make a statement on the matter. [17047/19]
• 2019-04-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance when cases (details supplied) will be decided upon by the Financial Services and Pensions Ombudsman; and if he will make a statement on the matter. [16045/19]
• 2019-04-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on whether banks should be compelled to charge all transaction fees at the point of purchase in the interest of transparency; and if he will make a statement on the matter. [16143/19]
• 2019-04-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the reason certain banks are allowed discriminate in their fee structures against customers with less than a certain amount in their account by imposing fees; and if he will make a statement on the matter. [16144/19]
• 2019-04-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the change made in the Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Act 2019, which increased to €175 the threshold required to avail of duty-free shopping, will only come into force when the section is commenced; his plans in this regard; the reason the change was made; and if he will make a statement on the matter. [16696/19]
• 2019-04-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if his attention has been drawn to reports that a company (details supplied) is writing to all borrowers in arrears demanding all arrears be cleared within 30 days; and if he will make a statement on the matter. [15692/19]
• 2019-04-02
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the projected impact of a no-deal Brexit on the structural balance from 2019 to 2024, in tabular form. [14978/19]
• 2019-04-02
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if Ireland will receive an updated medium-term-objective, MTO, in 2021; if not, when a new MTO will be applied to Ireland; and if he will make a statement on the matter. [14980/19]
• 2019-04-02
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the projected structural balance for 2019 to 2024 or the latest available date in each of the major Brexit scenarios forecast by his Department. [14981/19]
• 2019-04-02
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the EU contributions to be made by Ireland in each of the next five years if Ireland’s contributions were based on gross national income, GNI, star instead of GNI, with the other elements unchanged, based on best forecasts while the basis of other countries’ contributions remained unchanged; and if he will make a statement on the matter. [15091/19]
• 2019-04-02
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the projected one-off or temporary measures of spending from 2019 to 2024 or the latest available date in percentage of GDP and gross terms in tabular form. [15216/19]
• 2019-04-02
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the projected cyclical budgetary component for each year from 2019 to 2024; if a breakdown of the components of same will be provided; and if the same data for different Brexit scenarios will be provided in tabular form. [15217/19]
• 2019-04-02
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the expenditure allowed in 2020 and 2021 that would be permissible before breaching the medium-term budgetary objectives taking into account projected general Government balances; and if he will provide the same data for different Brexit scenarios. [15218/19]
• 2019-04-02
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the projected fiscal space from 2019 to 2024 or the latest available date; and if he will provide the same data for different Brexit scenarios in tabular form. [15219/19]
• 2019-04-02
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the projected total general Government revenue from 2019 to 2024 in both gross figures and as a percentage of GDP; and if he will provide the same data projected for different Brexit scenarios. [15220/19]
• 2019-04-02
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the projected total general Government expenditure from 2019 to 2024 in both gross figures and as a percentage of GDP; and if he will provide the same data projected for different Brexit scenarios. [15221/19]
• 2019-03-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if his attention has been drawn to the promotional practices of car dealers who advertise on radio that persons with poor and bad credit history can avail of car finance arrangements; and his views on whether this is predatory promotion for sub-prime credit. [14619/19]
• 2019-03-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the status of progress regarding the assertion by the Competition and Consumer Protection Commission that car dealers could have to check the financial situation of prospective car buyers and proposed greater regulatory oversight of the sector. [14620/19]
• 2019-03-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on the fact that some members of the public have signed up for complex PCP finance deals without understanding the details of the finance and the negative implications for prospective first-time buyers as PCP is detrimental to them when accessing a mortgage. [14621/19]
• 2019-03-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if table A.6 of the Central Bank money and banking statistics refers specifically to residential assets here that are securitised; and if he will make a statement on the matter. [14638/19]
• 2019-03-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the value of securitised assets that are residential mortgages securitised by exam bank; and if he will make a statement on the matter. [14639/19]
• 2019-03-27
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the average time taken by the Financial Services and Pensions Ombudsman to acknowledge a complaint; if he will decide on the validity of the complaint and resolve cases in 2018; and if he will make a statement on the matter. [14485/19]
• 2019-03-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he is satisfied that the Financial Services and Pensions Ombudsman is sufficiently resourced to handle the complaints it receives in a timely manner; and if he will make a statement on the matter. [14486/19]
• 2019-03-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 105 of 12 March 2019, the EU contributions to be made by Ireland in each of the next five years if the contributions were based on GNI*, based on best forecasts; and if he will make a statement on the matter. [13299/19]
• 2019-03-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the net tax take from IREF dividend withholding tax in 2017 and 2018. [13337/19]
• 2019-03-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the declared net profit on rental income from IREFs in 2017 and 2018. [13338/19]
• 2019-03-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the declared net profit on rental income from REITs in 2017 and 2018. [13339/19]
• 2019-03-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the declared capital gains from property held in IREFs in 2017 and 2018. [13340/19]
• 2019-03-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the declared capital gains from property held in REITs in 2017 and 2018. [13341/19]
• 2019-03-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the net tax take from REIT dividend withholding tax in 2017 and 2018. [13342/19]
• 2019-03-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will consider appropriate actions to curb the competitive advantage that IREFs and REITs have through their tax neutral or minimal tax status in view of recent comments in the media (details supplied). [13343/19]
• 2019-03-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he has conducted a detailed analysis of the proportion of property here held in REITs and IREFs which have tax neutral status due to EEA pension funds owning shares in the property funds. [13344/19]
• 2019-03-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on the policy of State-backed and other lenders adding the legal fees to the mortgage in arrears in legal cases; and if he will make a statement on the matter. [13814/19]
• 2019-03-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the plans of the Revenue Commissioners to tackle the issue of lost revenue due to the operation of illegal gambling machines; and if he will make a statement on the matter. [13821/19]
• 2019-03-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of illegal gambling machines seized or otherwise put out of service in each of the past five years by county; and if he will make a statement on the matter. [13822/19]
• 2019-03-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the action taken further to correspondence (details supplied) of 5 March 2019 further to his invitation to send on further information; and if he will make a statement on the matter. [13854/19]
• 2019-03-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the annual cost of the commuter Taxsaver scheme allowance in each of the years 2010 to 2018 and to date in 2019, in tabular form. [13860/19]
• 2019-03-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of workers using the Taxsaver commuter scheme; and the percentage of scheme participants as a percentage of the workforce in each of the years 1999 to 2018 and to date in 2019, in tabular form. [13870/19]
• 2019-03-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the average rate of subsidy in percentage and gross terms provided to users of the Taxsaver commuter scheme in each of the years 1999 to 2018 and to date in 2019, in tabular form. [13871/19]
• 2019-03-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the geographical breakdown of workers using the Taxsaver commuter scheme by county or closest possible unit of measurement in each of the years 1999 to 2018, inclusive, and to date in 2019, in tabular form; and if he will make a statement on the matter. [13872/19]
• 2019-03-12
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans to regulate claims harvesting companies in the area of personal injuries; and if he will make a statement on the matter. [11527/19]
• 2019-03-12
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the EU contributions to be made by Ireland in each of the next five years; the estimated figure if the contributions were based on best forecasts; and if he will make a statement on the matter. [11678/19]
• 2019-03-12
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance when persons (details supplied) will receive the remaining 35% of their entitlements following the collapse of a company; and if he will make a statement on the matter. [11701/19]
• 2019-03-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of securitisation operations made by banks in each of the past five years which involved the use of mortgage debt as an asset; and if he will make a statement on the matter. [11294/19]
• 2019-03-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 22 of 28 February 2019, if a service charge presented on the bill but voluntary in nature and intended for the staff only would attract VAT; and if he will make a statement on the matter. [11301/19]
• 2019-03-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he has examined the disparity between the tax wedge between a PAYE worker and a self-employed person following the near completion of equalisation of tax credits by which the tax wedge related to a PAYE worker earning €40,000 is €4,080 less than that of a self-employed person (details supplied); and if he will make a statement on the matter. [11336/19]
• 2019-03-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the legal framework that applies for the establishment of a mutual insurance fund; when this process was last reviewed; and if he will make a statement on the matter. [10502/19]
• 2019-02-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if a 25% cap on losses that can be carried forward by banks will be introduced in combination with a ten-year time limit on the use of these allowances; and if he will make a statement on the matter. [10012/19]
• 2019-02-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on whether sections 44(2) and 50(3) of the Financial Services and Pensions Ombudsman Act 2017 are in need of amending (details supplied). [9848/19]
• 2019-02-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the high income earners’ restriction will be amended in view of the fact that as of 2016 almost €100 million in relief carried forward could be offset against tax in future. [9846/19]
• 2019-02-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans for the expected surplus of NAMA; and if he will make a statement on the matter. [9845/19]
• 2019-02-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance when the tracker mortgage investigation will be completed; and if he will make a statement on the matter. [9847/19]
• 2019-02-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the changes in fees structure to move the area in which fees are levelled on each transaction for account holders with less than €3,000 in their account by a bank (details supplied) were notified and approved by the Central Bank; and if he will make a statement on the matter. [10056/19]
• 2019-02-27
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question Nos. 70 and 76 of 21 February 2019, the reason for the difference between those 1,250 tracker complaints on hand at the Financial Services and Pensions Ombudsman and the subset of 645 under active investigation; and if he will make a statement on the matter. [9973/19]
• 2019-02-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the amount drawn down to date of the €490 million loan secured from the EIB to construct the national children’s hospital; if a further loan is being considered in view of increased costs; and if he will make a statement on the matter. [9125/19]
• 2019-02-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of requests for oral hearings received by each independent appeals panel in relation to the tracker mortgage scandal; the number granted; and if he will make a statement on the matter. [8788/19]
• 2019-02-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the Financial Services and Pensions Ombudsman is now investigating all tracker complaints received by him; the number he has received; the number under investigation; and if he will make a statement on the matter. [8872/19]
• 2019-02-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the Revenue Commissioners are satisfied that a person (details supplied) has supplied sufficient evidence to show that they reside in County Derry; and if he will make a statement on the matter. [8734/19]
• 2019-02-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the Revenue Commissioners are satisfied that a person (details supplied) is resident in County Derry; the reason the person was issued a compromise release term to release a seized vehicle; and if he will make a statement on the matter. [8735/19]
• 2019-02-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will request that insurers agree commitments to reduce prices in line with reforms introduced using a template (details supplied); and if he will make a statement on the matter. [8754/19]
• 2019-02-19
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 75 of 4 October 2018, if there have been changes in the regulatory status of the company; if the Central Bank has responded to correspondence indicating that it will regulate this type of lending activity; and if he will make a statement on the matter. [7736/19]
• 2019-02-19
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if local authorities are classified as financial service providers for the purposes of complaints to the Financial Services and Pensions Ombudsman in view of their role in administering and providing mortgages through the Rebuilding Ireland mortgage scheme; and if he will make a statement on the matter. [7740/19]
• 2019-02-19
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the progress made on ensuring that flood insurance is available at a reasonable price to householders; the flood protection plans in place to ensure a location (details supplied) will be revived from the areas of high risk; and if he will make a statement on the matter. [7803/19]
• 2019-02-19
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated extra revenue that would be expected to accrue for each reduction of €2,500 until a threshold of €100,000 in the high earners' restriction; and if he will make a statement on the matter. [8139/19]
• 2019-02-19
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated extra revenue that would be expected to accrue for each increase of €5,000 in the maximum reliefs allowed under the high earners' restriction; and if he will make a statement on the matter. [8261/19]
• 2019-02-19
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated extra revenue that would be expected to accrue for each reduction of 1% (details supplied) in the aggregate of specified reliefs of adjusted income allowed under the high earners' restriction; and if he will make a statement on the matter. [8262/19]
• 2019-02-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if Ireland will oppose the legislative package of the European Commission, which includes the non-performing loans directive. [7513/19]
• 2019-02-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans to use the surplus from NAMA to invest in the real economy, including social and affordable housing; and if he will make a statement on the matter. [7342/19]
• 2019-02-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the way in which the Revenue Commissioners will ensure the integrity of the Single Market while also ensuring there is no hard border in the event of a hard Brexit. [7344/19]
• 2019-02-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans to extend the help-to-buy scheme for properties bought after 2019; and the cost of the scheme to date. [7343/19]
• 2019-02-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he is satisfied that progress is being made by the working group on the cost of insurance in the areas of public liability insurance, such as for marts or child play centres. [7345/19]
• 2019-02-12
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if tracker mortgages will be investigated in cases in which the applicant had an appeal refused by the independent appeals panel of the lender and is unhappy with the appeal outcome; and if he will make a statement on the matter. [6292/19]
• 2019-02-12
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the details of applications for European Investment Bank, EIB, funds made since 1 January 2015; the details of each project; the amount applied for; and if he will make a statement on the matter. [6319/19]
• 2019-02-12
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance when a person (details supplied) in County Derry can expect a notice of claim to be processed; and if he will make a statement on the matter. [6323/19]
• 2019-02-12
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the way in which the selection process for the role of Governor of the Central Bank is carried out; the salary for the role; and if he will make a statement on the matter. [6329/19]
• 2019-02-12
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the rights a consumer has to seek a lower interest rate on a mortgage as the consumer's loan-to-value ratio decreases; the obligations on lenders to inform borrowers of these options; and if he will make a statement on the matter. [6446/19]
• 2019-02-12
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the policy of each State-backed bank on changing the interest rate applied to a mortgage loan as the loan-to-value ratio decreases; when this policy was adopted; if borrowers are entitled to a backdating of this lower rate to the date the lender introduced such a policy; if a valuation of the property is required; and if he will make a statement on the matter. [6447/19]
• 2019-02-12
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the level and projected levels of general expenditure from 2010 to 2024, inclusive, or the latest available date by current and capital (details supplied) in tabular form. [6560/19]
• 2019-02-12
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the level and projected levels of general revenue from 2010 to 2024, inclusive, or the latest available date by tax and non-tax revenue (details supplied) in tabular form. [6561/19]
• 2019-02-12
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the attention of the Central Bank has been drawn to customers being contacted by banks that are offering to buy out tracker mortgages by replacing them with a fixed or standard variable mortgage plus an upfront cash payment; the views of the bank on such a practice; and if he will make a statement on the matter. [6802/19]
• 2019-02-12
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if a company (details supplied) is regulated by the Central Bank as an owner of credit; and if he will make a statement on the matter. [6823/19]
• 2019-02-12
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of times the Central Bank has compelled the production and-or provision of information pertinent to monitoring anti-money laundering and countering the financing of terrorism requirements pursuant to sections 66 to 68, inclusive, and 77 of the Criminal Justice (Money Laundering and Terrorist Financing) Act 2010 and section 27 of the Central Bank (Supervision and Enforcement) Act 2013 in each of the past five years; and if he will make a statement on the matter. [6827/19]
• 2019-02-12
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if his attention has been drawn to an issue following the completion of the Project Glas sale with mortgage payments not being processed by a company (details supplied); and if he will make a statement on the matter. [7034/19]
• 2019-02-12
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the annual gross increases in general expenditure required between 2020 and 2024 to reach the EU15 average level of general expenditure as a percentage of GDP; if he will provide these annual expenditure increases as a percentage of GDP and a percentage of GNI; and the impact on projected general government balance, in tabular form. [7101/19]
• 2019-02-12
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the annual gross increases in general revenue required between 2020 to 2024 to reach the EU15 average level of general revenue as a percentage of GDP; if he will provide these annual revenue increases as a percentage of GDP and a percentage of GNI; and the impact on projected general government balance in tabular form. [7102/19]
• 2019-02-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of mortgages affected by the overcharging carried out by a company (details supplied) on mortgages previously owned by a bank; the average amount overcharged; when the overcharging commenced; if property that was being overcharged at the time was repossessed; and if he will make a statement on the matter. [4945/19]
• 2019-02-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if some or all substitute teachers are being treated in their tax affairs by the Revenue Commissioners as being on a cumulative basis instead of a week-one basis; the reason this is the case in view of the average loss in tax on a monthly basis; when the matter will be resolved; when teachers will be refunded; and if he will make a statement on the matter. [4976/19]
• 2019-02-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans to waive the requirement for a VAT guarantee for SMEs importing from the UK post-Brexit; and if he will make a statement on the matter. [4982/19]
• 2019-02-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if other countries have made a claim on the money collected from a company (details supplied) in an escrow account following the EU Commission state aid decision; and if he will make a statement on the matter. [5197/19]
• 2019-02-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the scope that exists to allow foster children who have been fostered for a long term by foster parents to avail of group A status under capital acquisitions tax, CAT, rules; and if he will make a statement on the matter. [5364/19]
• 2019-02-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the impact of a no-deal Brexit based on existing departmental analysis on general government balance projections from 2019 to 2024, or until the latest date available. [5381/19]
• 2019-02-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of mortgage loans, that is, private dwelling homes and buy-to-let, respectively within each sale (details supplied) that were in arrears of at least one day, in arrears of over 90 days and in arrears of 720 days or over; and if he will make a statement on the matter. [5507/19]
• 2019-02-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if an analysis has been carried out on the number and value of mortgages that will be owned by non-bank entities if sales processes already notified proceed by the nature of the entity (details supplied). [5508/19]
• 2019-02-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance when a tax credit certificate will issue to a person (details supplied) in County Donegal; and if he will make a statement on the matter. [5512/19]
• 2019-02-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the level of pre-committed expenditure for 2020 to 2024, in tabular form; the portion this expenditure forms of general Government balance in each year; and if he will make a statement on the matter. [5536/19]
• 2019-02-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the predicted general government balance for 2019 to 2024 or the latest date available; and if he will make a statement on the matter. [5537/19]
• 2019-01-31
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the status of the analysis of the impact of the increase in betting tax to date; when a report will issue; and if he will make a statement on the matter. [4770/19]
• 2019-01-31
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the payments made by motor insurers in each of the past five years by type of claims, that is, third party, comprehensive and so on; and if he will make a statement on the matter. [4780/19]
• 2019-01-31
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the flat rate expenses regime already identified as not meeting the required criteria under the Revenue Commissioners review of such schemes is to be further reviewed; if not, if they are scheduled to cease on 1 January 2020; and if he will make a statement on the matter. [4846/19]
• 2019-01-30
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Questions Nos. 180 and 181 of 15 January 2019, the number of cases in which inappropriate use of section 949AG of the Taxes Consolidation Act 1997 occurred; the percentage of cases this represented in each of the past three years; and if he will make a statement on the matter. [4515/19]
• 2019-01-30
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of Circuit Court appeals lodged by the appellant in tax appeals cases in 2012 and 2013; the percentage of cases heard at appeal in the same period this represented; and if he will make a statement on the matter. [4516/19]
• 2019-01-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the Revenue Commissioners will examine the file of a person (details supplied) who is of the view that he or she is paying the higher rate of tax. [3716/19]
• 2019-01-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if Ireland enjoys exemptions pursuant to Article 395(1) of Directive 2006/112/EC of 28 November 2006 or derogations more generally from EU VAT rules; if so, the exemptions in this regard; and if he will make a statement on the matter. [4001/19]
• 2019-01-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the performance to date of the sugar tax in terms of revenue raised versus predicted revenue and in terms of reduction in sugary drinks being sold; and if he will make a statement on the matter. [4005/19]
• 2019-01-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of reducing VAT to a rate of 0% on household utility bills; if this is feasible under EU rules; and if he will make a statement on the matter. [4006/19]
• 2019-01-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the legislation including heads of Bills from his Department which have been sent to EU institutions before their publication for the period of the thirty-second Dáil; and if he will make a statement on the matter. [4249/19]
• 2019-01-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if custom officials carry out adequate surveillance and checks with regard a particular transport service (details supplied) in view of concerns raised. [3464/19]
• 2019-01-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance when the Central Bank will make a final decision on whether its staff will be included in the tracker review as impacted customers; and if he will make a statement on the matter. [3495/19]
• 2019-01-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the steps in the cost of insurance working group report relevant to agricultural marts; the progress made to date in relation to same; and if he will make a statement on the matter. [3161/19]
• 2019-01-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of applications made for a transfer of a banking business under section 33 of the Central Bank Act 1971; the number of transfers carried out; if a list of these transfers will be provided; the transfer applications rejected by him or the Central Bank; and if he will make a statement on the matter. [3163/19]
• 2019-01-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the position on the proposed amendments to the excise structures directives to allow a reduction in excise duties for small cider producers; his views on a similar change to allow an exemption for small commercial distillers; and if he will make a statement on the matter. [2503/19]
• 2019-01-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the purpose of the guidance note titled Minister for Finance’s Approval of Transfers of Banking Business under Part III of the Central Bank Act 1971, published on 7 January 2019; the way in which this note changes the current requirements; and if he will make a statement on the matter. [2852/19]
• 2019-01-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of social homes and affordable homes, respectively, that have been built by NAMA debtors since its launch. [2854/19]
• 2019-01-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of homes built by NAMA debtors since its launch; and the number of these homes built under Part V of the Planning and Development Act 2000. [2855/19]
• 2019-01-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of units per development (details supplied) that have been allocated to the various local authorities under Part V agreements; and the agreement which was reached in place of an allocation of units. [2856/19]
• 2019-01-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the date NAMA will be wound up; and if he will make a statement on the matter. [2857/19]
• 2019-01-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the plans which have been put in place for the wind-down of NAMA; and if he will make a statement on the matter. [2858/19]
• 2019-01-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of debtors left in NAMA; the par value of the debt; and if he will make a statement on the matter. [2859/19]
• 2019-01-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of staff left in NAMA; the number that will be made redundant in 2019; and if he will make a statement on the matter. [2860/19]
• 2019-01-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the amount paid in redundancy or severance to former staff of NAMA; the amount paid to incentivise staff to remain with the agency; and if he will make a statement on the matter. [2861/19]
• 2019-01-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of times the Revenue Commissioners are of the view that section 949AG of the Taxes Consolidation Act 1997, prior to its deletion in the Finance Act 2018, had been used to impose an unintended and inappropriate administrative burden on the Tax Appeals Commission and Revenue Commissioners; if the Tax Appeal Commissioners have stated a position regarding the removal of the paragraph; and if he will make a statement on the matter. [54046/18]
• 2019-01-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans on establishing the right of appellants to take a case to the Circuit Court as opposed to the High Court in view of the deletion of section 949AG of the Taxes Consolidation Act 1997 in order to return to the status quo, as is the stated intention in removing the paragraph; and if he will make a statement on the matter. [54047/18]
• 2018-12-19
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the extent to which the money laundering allegations at a bank (details supplied) have been investigated to ascertain if its branch here was part of suspicious or illegal activities; and if he will make a statement on the matter. [53506/18]
• 2018-12-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the Consumer Protection (Regulation of Credit Servicing Firms) Bill 2018 will regulate a company (details supplied); if securitisations similar to that in a bank will regulate the owners of the credit; and if he will make a statement on the matter. [52741/18]
• 2018-12-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the reason the code of practice on the transfer of mortgages is considered voluntary; the legal basis on which it was issued; the reason it was issued if there was no legal basis for same; and if he will make a statement on the matter. [53412/18]
• 2018-12-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on the statement (details supplied) of his predecessor on the code of practice for the transfer of mortgages of the Central Bank. [53413/18]
• 2018-12-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on whether legislative changes are required to the tax code in view of a Tax Appeals Commission ruling (details supplied); and if he will make a statement on the matter. [51690/18]
• 2018-12-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the location of Ireland’s gold reserves; his plans to move these reserves onto the island of Ireland in the event of Brexit; and if he will make a statement on the matter. [50147/18]
• 2018-12-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the specific professions that had their flat rate expenses regime reviewed recently; if the proposed changes are due to come into effect as of 1 January 2020; if all professions are under review; if not, his plans to review them in the future; and if he will make a statement on the matter. [50341/18]
• 2018-12-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of indexing all tax thresholds and credits by each band or credit based on wage inflation of 3.8% for the next five years. [50550/18]
• 2018-12-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost to date of the decision to allow some companies continue to use the "double Irish" until 2020; the number of companies using the scheme; the estimated net extra revenue if the close date was moved to 1 January 2019; and if he will make a statement on the matter. [50908/18]
• 2018-11-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the allowances claimed by the top five, 20, 50 and 100 companies, respectively in 2015 and 2016 with regard to the figures provided by him to the Oireachtas Committee on Finance, Public Expenditure and Reform and Taoiseach regarding annual claims for capital allowances; and if he will make a statement on the matter. [49975/18]
• 2018-11-27
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost incurred by a bank (details supplied) for its corporate hospitality event at the recent Ireland versus New Zealand rugby match. [48844/18]
• 2018-11-27
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost or revenue raised by a policy of a 5% income levy on income above €140,000 for individual income based on the latest available individualised data together with the tapering of tax credits on individual income between €100,000 and €140,000 at the rate of 2.5% per €1,000. [48932/18]
• 2018-11-27
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue raised by increasing the rate of exit tax to be introduced in the Finance Bill 2018 from 12.5% to 20%, 25%, 30% and 33% respectively. [48961/18]
• 2018-11-27
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue raised by introducing a digital services tax of 1%, 2% and 5% respectively on digital services firms with turnover of €50 million or over here and at least €750 million globally. [48962/18]
• 2018-11-27
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue to be raised by introducing a 1%, 2% and 5% levy on products with packaging which does not have at least 30%, 40% and 50% recyclable material, in tabular form. [48963/18]
• 2018-11-27
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue raised of introducing a latte levy of 5 cent, 10 cent and 25 cent on each single use coffee cup used or distributed in a commercial setting. [48964/18]
• 2018-11-27
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue raised by standardising all pension tax relief at the 20% rate. [48965/18]
• 2018-11-27
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost of equalising the earned income credit with the PAYE credit. [48966/18]
• 2018-11-27
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost in budgetary terms of retaining mortgage interest relief at the level it will be at from the 1 January for the next three years. [48967/18]
• 2018-11-27
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the savings that would be expected if the special assignee relief programme, SARP, scheme was abolished. [48968/18]
• 2018-11-27
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of increasing the personal tax credit for the single, married, and so on credit by €50, €100, €200, €300, €400 and €500, respectively. [49007/18]
• 2018-11-27
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 158 of 13 November 2018, if the date of 1 January 2019 for removal of flat rate expenses is accurate. [49051/18]
• 2018-11-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the reason the commitment in A Programme for Partnership Government to amend the code of conduct on mortgage arrears has been broken in view of the widespread existence of vulture funds as owners of credit. [48683/18]
• 2018-11-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if his attention has been drawn to the Revenue Commissioners’ decision to end the unvouched disregard allowance for certain workers as of 1 January 2019; and if he will discuss this matter with the Revenue Commissioners and seek to have this decision reversed. [48597/18]
• 2018-11-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if his attention has been drawn to the fact that the victims of the tracker mortgage scandal have established that in the case of at least one bank (details supplied), the independent appeals board examining their appeal was not provided with all records pertaining to their case; if this is common practice across the banks; and if he will make a statement on the matter. [48596/18]
• 2018-11-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans to amend the recommendations in the cost of insurance working group plan that a publicly funded Garda anti-fraud unit to deal with insurance fraud be put in place. [48599/18]
• 2018-11-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans to legislate to place a cap on the rates that can be charged by moneylenders; and if he will make a statement on the matter. [48598/18]
• 2018-11-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the steps he will take to ensure residents affected by the going into liquidation of an underwriter (details supplied) of their structural warranties are not unfairly affected. [48600/18]
• 2018-11-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of indexing the standard rate cut-off point for each of the next five years; and the cumulative cost. [48715/18]
• 2018-11-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost of indexing all tax bands and credits for each of the next five years with a breakdown of all elements; and the cumulative cost in relation to same. [48716/18]
• 2018-11-22
  VOTE
  Finance Bill 2018 · 5 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.

  • ✓ voted to add an amendment to the bill motion failed · 19–34
  • ✓ voted to add an amendment to the bill motion failed · 20–36
  • ✓ voted to add an amendment to the bill motion failed · 20–37
  • ✓ voted to add an amendment to the bill motion failed · 23–38
  • ✓ voted to add an amendment to the bill motion failed · 24–39
• 2018-11-21
  VOTE
  Finance Bill 2018

  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.

  • ✓ voted to add an amendment to the bill motion failed · 26–49
• 2018-11-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the measures in the Finance Bill 2018 awaiting state aid approval; the measures from previous Finance Acts still awaiting state aid approval; and if he will make a statement on the matter. [48170/18]
• 2018-11-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of infractions of the code of conduct on mortgage arrears recorded since 2013; the number of fines or other penalties which resulted; and if he will make a statement on the matter. [48273/18]
• 2018-11-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Questions Nos. 158, 164 and 169 to 171, inclusive, of 13 November 2018, if the changes mentioned will be introduced by primary or secondary legislation or without legislation; and if he will make a statement on the matter. [48282/18]
• 2018-11-20
  VOTE
  Finance Bill 2018

  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.

  • ✓ voted to add an amendment to the bill motion failed · 27–44
• 2018-11-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance when the Revenue Commissioners will respond to a request for a document for a person (details supplied) in County Donegal; and if he will make a statement on the matter. [47377/18]
• 2018-11-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the changes in flat rate expenses to take effect from 2019; the number of workers affected; the savings expected to accrue; and if he will make a statement on the matter. [46473/18]
• 2018-11-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if his attention and the attention of the Central Bank has been drawn to the liquidation of a company (details supplied) that was the underwriter on structural warranties in a housing estate in County Dublin; if the Insurance Compensation Fund is available to assist in funding alternative underwriters; and if he will make a statement on the matter. [46535/18]
• 2018-11-08
  VOTE
  Finance Bill 2018

  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.

  • ✓ voted to add an amendment to the bill motion failed · 2–3
• 2018-11-07
  VOTE
  Finance Bill 2018 · 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.

  • ✗ voted against the motion motion passed · 3–1
  • ✓ voted to add an amendment to the bill motion failed · 2–3
• 2018-11-07
  VOTE
  Home Building Finance Ireland Bill 2018 · 2 divisions

  A bill to provide for the formation of a company to be known as Home Building Finance Ireland; to provide for the making available of financing by the company for residential development in the State; and to provide for related matters.

  • ✓ voted to add an amendment to the bill motion failed · 35–82
  • ✓ voted to add an amendment to the bill motion failed · 34–81
• 2018-11-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the amount of Irish Real Estate Fund dividend withholding tax collected in 2017; and the amount collected to date in 2018. [44721/18]
• 2018-11-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the way in which the annual rent of a mobile home is affected by the changes to VAT made in budget 2019; and if he will make a statement on the matter. [44819/18]
• 2018-11-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost of increasing to amounts (details supplied), the standard rate income tax cut off point for a single point; the estimated cost of an equivalent increase for married couples and so on; and if he will make a statement on the matter. [44997/18]
• 2018-11-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost or revenue raised by proposed measures (details supplied). [44998/18]
• 2018-11-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 203 of 23 October 2018, if he will clarify the nature of the deliberative process mentioned; when this process began; and when it will be concluded. [45006/18]
• 2018-10-25
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the steps he will take to ensure high-wealth persons pay an appropriate level of tax in view of the information contained in the recent Comptroller and Auditor General report. [44237/18]
• 2018-10-25
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance when the report he commissioned on bankers’ pay will be completed and published; and if he will make a statement on the matter. [44221/18]
• 2018-10-25
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will introduce a simplified process by which small and medium-sized enterprises can avail of the research and development tax credit. [44219/18]
• 2018-10-25
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the progress that has been made in putting in place a strategy for the development of growth for credit unions; and if he will make a statement on the matter. [44217/18]
• 2018-10-25
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of loan sales by State backed banks he and his predecessor have been notified of and not raised an objection to since February 2016; the value of these sales; and the number of principal dwelling houses included. [44220/18]
• 2018-10-25
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans to rework the diesel rebate scheme for hauliers in view of the industry’s exposure to Brexit. [44218/18]
• 2018-10-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the services provided by each company (details supplied) with regard to the published Payments to Suppliers (Purchase Orders over €20,000) 1 July to 30 September 2018; and if he will make a statement on the matter. [44169/18]
• 2018-10-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the involvement of State bodies under his aegis or the details of representatives of State-backed banks that are attending Saudi Arabia's Future Investment Initiative; and if he will make a statement on the matter. [43221/18]
• 2018-10-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the Revenue Commissioners' tender for a report was completed (details supplied); if so, when the report was compiled and published; and if he will make a statement on the matter. [43324/18]
• 2018-10-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the Revenue Commissioners hold data on the number of workers paid weekly, fortnightly, monthly and so on; and if so, if it will provide same. [43676/18]
• 2018-10-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if changes will be introduced to bring clarity and consistency to the VAT rating of health food supplements; and if he will make a statement on the matter. [41553/18]
• 2018-10-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the progress made on implementing each recommendation of the banking inquiry with relevance to his Department; and if he will make a statement on the matter. [40631/18]
• 2018-10-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the progress made on the confidence and supply commitment to develop a strategy for the growth and development of the credit union sector; and if he will make a statement on the matter. [40877/18]
• 2018-10-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on the emergence of new financial products that involve a service in which the lender buys directly from a shop on behalf of borrowers such as a website (details supplied); the rights of the borrowers in this scenario; and his plans to regulate the products. [40360/18]
• 2018-10-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost implications of a €500 increase or decrease in the small gift exemption under capital acquisitions tax rules; and if he will make a statement on the matter. [40390/18]
• 2018-10-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the timeframe for those awaiting the 100% of their claims following the collapse of a company (details supplied) to receive their money; and if he will make a statement on the matter. [40472/18]
• 2018-10-02
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the reason some mortgage holders have been written to by their banks demanding photo identification; if there have been recent legal or regulatory changes that provoked these letters; and if he will make a statement on the matter. [39457/18]
• 2018-09-25
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 61 of 2 December 2015, if progress has been made on allowing for bona fide transfers of pensions while safeguarding against avoidance schemes; and if he will make a statement on the matter. [38311/18]
• 2018-09-25
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the anticipated changes in the volume of tax collected as a result of the modernisation of the PAYE system from 2019 on the basis of no other changes; and if he will make a statement on the matter. [38407/18]
• 2018-09-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of reducing the floor applied to the fuel rebate scheme to €0.85 per litre based on current prices and forecasts made by his Department regarding the price of petrol and diesel. [38190/18]
• 2018-09-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of changes to the fuel rebate scheme in order that the maximum rebate available under the scheme is increased from 7.5 cent to 15 cent per litre and payable once the price reaches €1 excluding VAT and that the rebate would continue to be payable on a sliding scale but commencing when the diesel price is at €0.85 excluding VAT and reaching the maximum rebate of 15 cents once the price reaches €1 excluding VAT. [38191/18]
• 2018-09-19
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the details and the nature of complaints to the financial services ombudsman against intermediaries submitted in each of the years 2012 to 2016; the number of complaints against intermediaries in each of the years 2012 to 2016 which are still open; the details of complaints against product providers in each of the years 2012 to 2016; and the number of complaints in each of the years 2012 to 2016 against product providers which are still open. [38033/18]
• 2018-09-19
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the financial services ombudsman is in a position to respond to correspondence received by him relating to the case of a person (details supplied). [38035/18]
• 2018-09-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated budgetary impact of the corporation tax roadmap; the breakdown of same in the circumstances applicable; and if he will make a statement on the matter. [37165/18]
• 2018-09-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the impact of the issue the financial contractual obligations to consultants being honoured operating under the 2008 consultants' contract will have in budget 2019; and if these moneys are factored into the base when calculating available fiscal space. [37171/18]
• 2018-09-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of the existing tax credit for rent paid to private landlords for 2019. [37220/18]
• 2018-09-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on making it mandatory for high earners to file a tax return; and if he will make a statement on the matter. [35770/18]
• 2018-09-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans to introduce an exemption from capital gains tax in cases in which a person or family move into a parent or other relative's home to act as carers and then seek to sell the original home; and if he will make a statement on the matter. [35823/18]
• 2018-09-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if his attention has been drawn to the difficulties faced by and extortionate prices being quoted to young drivers seeking to access insurance to operate as a HGV driver; if he will request the data behind these quotes from an organisation (details supplied); and if he will make a statement on the matter. [35842/18]
• 2018-09-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the steps that will be taken in response to the Central Bank's report on the culture in Irish banks; and if he will make a statement on the matter. [35888/18]
• 2018-09-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans to use any eventual surplus from NAMA to help resolve the housing crisis; and if he will make a statement on the matter. [35892/18]
• 2018-09-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the impact on the debt to GDP ratio of a reduction of the debt by €2, €3 and €5 billion, respectively; and if he will make a statement on the matter. [35893/18]
• 2018-09-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if it is possible to introduce a differentiated VAT rate within a single economic sector based on profitability or other measures such as turnover; and if he will make a statement on the matter. [35979/18]
• 2018-09-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the Revenue Commissioners request details of foreign PPS numbers, for example, an Australian tax number, from persons who have worked abroad for the landlord's tax refund of HAP payments; and if he will make a statement on the matter. [36368/18]
• 2018-09-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans for an increase in excise duty in budget 2019; and if he will make a statement on the matter. [36547/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated way in which European Central Bank interest rate increases of 0.1%, 0.25% and 0.5% would impact the level of yearly sovereign debt repayments in each year until 2023; and if he will make a statement on the matter. [33107/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated resources that would be borrowed to spend at minimum compliance with the fiscal rules in each year until 2021, including figures for gross borrowing and additional borrowing above Government levels. [33108/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the decision by his predecessor to extend to 100% the value of intangible assets that could be used to write off profit was linked to the abolition of the double Irish; and if he will make a statement on the matter. [33155/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue from tapering the personal pay-as-you-earn and earned income credits by 1.43% per €1,000 on individual income between €100,000 and €170,000 per year, resulting in no entitlement to these tax credits when income is in excess of €170,000; and if he will make a statement on the matter. [33207/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue from tapering out the single personal, that is, no taper for married portion of credit entitlements €1,650 pay as you earn and earned income credits, by 1.43% per €1,000 on individual income between €100,000 and €170,000 per year, resulting in no entitlement to these tax credits when income is in excess of €170,000; and if he will make a statement on the matter. [33208/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue from tapering out the personal, PAYE and earned income credit by 2.5% per €1,000 on individual income between €100,000 and €140,000 per year, resulting in no entitlement to these tax credits when income is in excess of €140,000; and if he will make a statement on the matter. [33209/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue from tapering out the personal, PAYE and earned income credit by 2% per €1,000 on individual income between €100,000 and €150,000 per year, resulting in no entitlement to these tax credits when income is in excess of €150,000; and if he will make a statement on the matter. [33210/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue from tapering out the PAYE and earned income credit by 5% per €1,000 on individual income between €100,000 and €120,000 per year, resulting in no entitlement to these tax credits when income is in excess of €120,000; and if he will make a statement on the matter. [33211/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue from tapering out the PAYE and earned income credit by 5% per €1,000 on individual income between €100,000 and €120,000 per year, resulting in no entitlement to these tax credits when income is in excess of €120,000, coupled with an additional USC rate (details supplied); and if he will make a statement on the matter. [33212/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue from tapering out the personal, PAYE and earned income credit by 2.5% per €1,000 on individual income between €100,000 and €140,000 per year, resulting in no entitlement to these tax credits when income is in excess of €140,000, coupled with an additional USC rate (details supplied); and if he will make a statement on the matter. [33213/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue from tapering out the personal, PAYE and earned income credit by 2% per €1,000 on individual income between €100,000 and €150,000 per year, resulting in no entitlement to these tax credits when income is in excess of €150,000, coupled with an additional USC rate (details supplied); and if he will make a statement on the matter. [33214/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue from tapering out the PAYE credit and earned income credit from income in excess of €80,000, a reduced credit, by 5% per €1,000, for gross income between €80,000 and €100,000 and a 0% credit on gross income in excess of €100,000. [33215/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on whether increases in the price of oil constitute a threat to growth in the economy; and if he will make a statement on the matter. [33270/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 170 of 4 July 2018, the name of the large professional services firm hired to carry out the investigation. [33435/18]
• 2018-07-12
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the actions being taken to ensure that car owners with older cars are not excluded from the insurance market; and if he will make a statement on the matter. [31676/18]
• 2018-07-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on whether the shortage of housing supply and continued significant increases in residential property prices and rents represents a major domestic risk to the economy. [31483/18]
• 2018-07-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the preparations being undertaken with regard to customs in the event of a no-deal Brexit. [30972/18]
• 2018-07-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the role his Department played in the recent publication of the report on the role of Sparkasse; and if he will make a statement on the matter. [30970/18]
• 2018-07-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the reason the cap on intangible assets that could be written off against profits was raised to 100% in budget 2015. [30969/18]
• 2018-07-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance when the report on banks and corporation tax will be published; and if he will make a statement on the matter. [30971/18]
• 2018-07-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on the use of securitisation vehicles by banks in which the State has an interest to reduce the liabilities on its balance sheet; and if he will make a statement on the matter. [31191/18]
• 2018-07-10
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of appeals lodged at the Irish Financial Services appeals tribunal; the number that were accepted as appealable; the number of hearings held; the number of Central Bank decisions or findings successfully appealed in each year since the tribunal was established in each case; and if he will make a statement on the matter. [30023/18]
• 2018-07-10
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost each year and to date in 2018 of the Irish Financial Services appeals tribunal; the cost to the Central Bank incurred through legal fees related to the tribunal; and if he will make a statement on the matter. [30024/18]
• 2018-07-10
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans to extend the help-to-buy scheme beyond its end date; and if he will make a statement on the matter. [30047/18]
• 2018-07-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of increasing the lifetime cap on qualifying gains for entrepreneur relief from capital gains tax to €11.5 million and €15 million, respectively. [29774/18]
• 2018-07-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of introducing a 30% tax rate for income on share dividends. [29775/18]
• 2018-07-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of introducing a 20% capital gains tax rate for investors in unquoted companies with a lifetime limit of €10 million qualifying gains. [29776/18]
• 2018-07-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if it is feasible technically to introduce a varied tax credit rate of 30% for SMEs only availing of the research and development tax credit; the potential cost estimates; and if he will make a statement on the matter. [29777/18]
• 2018-07-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of implementing an exemption from benefit-in-kind tax for professional subscription fees that are considered commercially necessary; and if he will make a statement on the matter. [29778/18]
• 2018-07-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the specific changes he has introduced in the Home Building Finance Ireland Bill 2018 as a result of discussions with the EU Commission; and if he will make a statement on the matter. [29884/18]
• 2018-07-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 222 of 2 July 2013, the cost and outcomes of the investigation referred to as ongoing at the time; and if he will make a statement on the matter. [29467/18]
• 2018-07-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the amount paid to receivers by NAMA to date and by year; the fees received by each receiver to date in tabular form; and if he will make a statement on the matter. [29483/18]
• 2018-07-03
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of times the Financial Services and Pensions Ombudsman has used its discretion to examine cases outside the designated time limits since the passing of the Financial Services and Pensions Ombudsman Act 2017; the circumstances of each case; and if he will make a statement on the matter. [28693/18]
• 2018-06-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the effects of minimum compliance with the expenditure benchmark on the general Government balance and structural balance respectively as a percentage of GDP if the position of minimum compliance with the expenditure benchmark was taken, including the use of monies earmarked for a rainy day fund as spending, for the years 2019, 2020 and 2021. [28557/18]
• 2018-06-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the impact on the State’s borrowing if the net fiscal space under the expenditure benchmark, including the €0.5 billion earmarked annually for the rainy day fund as spending, was committed to expenditure for the years 2019, 2020 and 2021. [28559/18]
• 2018-06-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the impact on the State’s debt to GDP and debt to GNI* ratio, both in gross terms and as percentage, if the net fiscal space under the expenditure benchmark, including the €0.5 billion earmarked annually for the rainy day fund as spending, was committed to expenditure for the years 2019, 2020 and 2021. [28560/18]
• 2018-06-27
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans to regulate claims harvesting companies in the area of personal injuries; and if he will make a statement on the matter. [28148/18]
• 2018-06-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if a vehicle registration tax, VRT, exemption will be introduced for mountain rescue vehicles and other vehicles used solely in such rescue activities; and if he will make a statement on the matter. [27452/18]
• 2018-06-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans to review section 135(3A) of the Taxes Consolidation Act 1997, as inserted by section 23 of the Finance Act 2017; if there is evidence that it has reduced tax avoidance; and if he will make a statement on the matter. [27498/18]
• 2018-06-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of increasing the annual exemption limits for persons aged 65 years of age and over by €1,000 for a single person and €2,000 for a couple; if further increases would be a straight line calculation; and if he will make a statement on the matter. [27499/18]
• 2018-06-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the impact on the fiscal space and the financial contractual obligations to consultants being honoured operating under the 2008 consultants' contract; and if he will make a statement on the matter. [27276/18]
• 2018-06-19
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised by introducing a wealth tax at a rate of 1% set at a personal threshold of €1 million of net wealth with no asset exemptions; and if he will make a statement on the matter. [26372/18]
• 2018-06-19
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised by introducing a wealth tax at a rate of 1% set at a personal threshold of €1 million of net wealth with no asset exemptions and with a rising rate of 1% at each additional €500,000 wealth threshold (details supplied); and if he will make a statement on the matter. [26373/18]
• 2018-06-19
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised by introducing a wealth tax at a rate of 1% set at a personal threshold of €1 million of net wealth with asset exemptions for voluntary pensions and farms; and if he will make a statement on the matter. [26374/18]
• 2018-06-19
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised by introducing a wealth tax at a rate of 1% set at a personal threshold of €1 million of net wealth with asset exemptions for voluntary pensions and farms and with a rising rate of 1% at each additional €500,000 wealth threshold (details supplied); and if he will make a statement on the matter. [26375/18]
• 2018-06-19
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated surplus from National Asset Management Agency, NAMA; when the surplus will accrue to the State; his plans for the surplus; and if he will make a statement on the matter. [26494/18]
• 2018-06-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans to extend the sugar tax; and if he will make a statement on the matter. [25775/18]
• 2018-06-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the amount of revenue which would have been raised had an exit tax at a rate of 1%, 2%, 3%, 4% and 5% existed as outlined by Article 5 in the EU Anti-Tax Avoidance Directive in each year since 2010 based on the market value of assets transferred from Ireland; and if he will make a statement on the matter. [25776/18]
• 2018-06-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the value of intellectual property and non-intellectual property onshored here which would be subject to an exit tax as outlined by Article 5 in the EU Anti-Tax Avoidance Directive if these assets were transferred offshore in the future; and if he will make a statement on the matter. [25777/18]
• 2018-06-12
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the discussions his Department or the Central Bank has had with their British counterparts regarding the sale of a bank (details supplied) in view of the implications for another bank; and if he will make a statement on the matter. [25255/18]
• 2018-06-12
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the basis on which a bank can cease providing banking services to a business; the opportunity such a business has to contest such a decision; and if he will make a statement on the matter. [25375/18]
• 2018-05-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the tax exempt status of Irish pension funds that acquire property directly with no tax on the rental income of the pension fund and no capital gains tax were the pension to sell the property and make a gain. [23205/18]
• 2018-05-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if his attention has been drawn to the tax neutral status of a company's (details supplied) rental income from the 262 apartments which it recently purchased in Churchtown, Dublin, due to the fact it is a pension and regulated fund, therefore exempt from dividend withholding tax under the Irish real estate fund regime. [23206/18]
• 2018-05-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the net receipts from dividend wildholding tax from the IREF regime in 2017 and to April 2018. [23207/18]
• 2018-05-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the net receipts from dividend withholding tax from the REIT regime in 2017 and to April 2018. [23208/18]
• 2018-05-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated value of Irish real estate owned by REITs, IREFs and pension funds. [23209/18]
• 2018-05-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans with regard to a possible extension of the home renovation incentive; the cost-benefit analysis that has been carried out on the scheme; and if he will make a statement on the matter. [23254/18]
• 2018-05-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated additional fiscal space that would accrue if the planned reductions to DIRT did not proceed; and if he will make a statement on the matter. [23255/18]
• 2018-05-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans to extend the start your own business scheme; the cost-benefit analysis that has been carried out on the scheme; and if he will make a statement on the matter. [23256/18]
• 2018-05-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans to ensure real estate investment trusts, REITs, do not charge excessive rent given their preferential tax treatment; and if he will make a statement on the matter. [23316/18]
• 2018-05-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost to the Exchequer if the local property tax was abolished, ignoring all adjustments made at county level, that is, if all counties charged an unadjusted rate; and if he will make a statement on the matter. [23696/18]
• 2018-05-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the issue of cohabiting couples being treated differently from married couples for tax purposes has been examined; his plans to amend the situation; if the cost of such changes has been examined; and if he will make a statement on the matter. [22115/18]
• 2018-05-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if a policy in which all State-owned banks work towards paying all their workers a living wage will be committed to; and if he will make a statement on the matter. [22116/18]
• 2018-05-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the Central Bank will carry out an investigation into specific mortgage loans made by banks to their own directors as reported in the media on 16 May 2018 or examine this issue in its generality; and if he will make a statement on the matter. [22412/18]
• 2018-05-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised by reducing the research and development tax credit to each of 20%, 15% and 10%, respectively. [22549/18]
• 2018-05-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the United States Government has sought a role in aspects of a case (details supplied); and if he will make a statement on the matter. [21846/18]
• 2018-05-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the reason a State-owned bank (details supplied) is seeking access to the social media of potential mortgage holders; his views on the practice; if other banks engage in the behaviour; and if he will make a statement on the matter. [21847/18]
• 2018-05-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the resources available to him in budget 2019 based on known data; the way in which it has changed from the €3.2 billion cited in the summer economic statement 2017; his plans to use these resources to build a sustainable economy; and if he will make a statement on the matter. [21510/18]
• 2018-05-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the billions of euro of intangible assets onshored during the period when there was no limit on the ability of companies to use these assets to write off tax liabilities will be taxed going forward; and if he will make a statement on the matter. [21436/18]
• 2018-05-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the latest engagement he had with the Central Bank on tracker mortgage issues; if he raised the issues of prevailing rate customers, customers of a building society who have not returned to a tracker mortgage, staff tracker mortgages in a bank (details supplied) and other groups still not deemed to be impacted on by the matter; and if he will make a statement on the matter. [21433/18]
• 2018-05-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will amend the tax code in budget 2019 in order that the bailed out banks will commence paying corporation tax by introducing a 25% cap on losses that can be carried forward and a ten-year time limit in which losses must be used up. [21434/18]
• 2018-05-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance when claimants in relation to a company (details supplied) will receive compensation; the reason there are ongoing delays; and if he will make a statement on the matter. [21435/18]
• 2018-05-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans with regard to the creation of a rainy day fund; and if he will make a statement on the matter. [21437/18]
• 2018-05-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the reason a bank (details supplied) is charging customers a break fee significantly higher than other banks if they decide to move from a fixed rate apparently in contravention of the Mortgage Credit Directive; and if he will make a statement on the matter. [21577/18]
• 2018-05-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number and cost of a tax scheme in place to attract skilled workers from abroad; his plans to review or extend these schemes; and if he will make a statement on the matter. [20960/18]
• 2018-05-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on whether the Revenue Commissioners guidance in 2017 on the taxation of temporary foreign workers is unclear or in need of revision; and if he will make a statement on the matter. [20961/18]
• 2018-05-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the €400 million earmarked for demographic change he specified at the Oireachtas Select Committee on Budgetary Oversight on 18 April 2018 was included in the calculations for the fiscal space already published; if it represents additional demographic pressures since budget 2018 and reduces the €3.2 billion of fiscal space forecast to be available for budget 2019; and if he will make a statement on the matter. [21132/18]
• 2018-05-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the €400 million allocated to public sector pay he specified at the Oireachtas Select Committee on Budgetary Oversight on 18 April 2018 was included in the calculations for the fiscal space already published; if it represents additional public pay agreements since budget 2018 and reduces the €3.2 billion of fiscal space forecast to be available for budget 2019; and if he will make a statement on the matter. [21133/18]
• 2018-05-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the €300 million earmarked for carryover spending he specified at the Oireachtas Select Committee on Budgetary Oversight on 18 April 2018 was included in the calculations for the fiscal space already published; if it represents additional carryover since budget 2018 and reduces the €3.2 billion of fiscal space forecast to be available for budget 2019; and if he will make a statement on the matter. [21135/18]
• 2018-05-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the impact on fiscal space of the National Development Plan 2018-2027 by year in each of the next five years; and if he will make a statement on the matter. [21138/18]
• 2018-05-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if already published fiscal space figure projections include the allocation of €500 million to the rainy day fund for each of the next five years; and if he will make a statement on the matter. [21139/18]
• 2018-05-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that could be expected to be raised if intangible assets onshored between 2015 and 2018, the period in which there was no cap on the amount assets could be used to write off against profit were taxed at the current 80% cap; and if he will make a statement on the matter. [21172/18]
• 2018-05-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated additional corporation tax that could be expected if the bailed out banks had applied to them a 25% limit on losses that could be carried forward in a year and a five-year absolute limit in which such losses could be used; and if he will make a statement on the matter. [21173/18]
• 2018-05-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the way in which and when he will implement the budget decision to put in place a VAT refund scheme for charities; and if he will make a statement on the matter. [21174/18]
• 2018-05-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated additional revenue that would be raised by increasing the bank levy by 10 percentage points and by 10%, respectively; and if he will make a statement on the matter. [21175/18]
• 2018-05-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated saving that would accrue from moving the entire cost of regulation of the financial sector onto the industry; and if he will make a statement on the matter. [21176/18]
• 2018-05-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the extra revenue collected in each of the years since 2011 due to increased enforcement and staffing of the Revenue Commissioners; the target for this extra revenue in 2019; and the amount extra this revenue may increase in net terms if additional staff were allocated to areas (details supplied). [21177/18]
• 2018-05-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of increasing the self-employed tax credit to €1,300, €1,400, €1,500 and €1,650, respectively, in circumstances (details supplied). [21178/18]
• 2018-05-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of increasing the self-employed tax credit to €1,300, €1,400, €1,500 and €1,650, respectively; and if he will make a statement on the matter. [21179/18]
• 2018-05-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated impact on the 2019 fiscal space of abolishing the help-to-buy scheme. [21180/18]
• 2018-05-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the expected revenue from ending the capital gains tax exemption from the sale of property held in real estate investment trusts, REITs. [21181/18]
• 2018-05-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the expected revenue from ending the dividend withholding tax exemption for non-resident Irish real estate fund, IREF, shareholders from dividends related to the sale of property held in an IREF for five years. [21182/18]
• 2018-05-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the expected revenue from introducing a minimum dividend withholding tax rate of 25% on all dividends paid by REITs. [21183/18]
• 2018-05-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the expected revenue from introducing a minimum dividend withholding tax rate of 25% on all dividends paid by IREFs. [21184/18]
• 2018-05-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of individual earners who are subject to USC with an income over €70,044. [21185/18]
• 2018-05-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of individual earners who are subject to USC including exempt earners. [21186/18]
• 2018-05-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of persons who are exempt from USC. [21187/18]
• 2018-05-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of persons who paid USC in 2018 and are expected to pay in 2019. [21188/18]
• 2018-05-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of persons who are exempt from USC from €0 to €13,000, subject to USC by values (details supplied); and the number of persons subject to USC above €250,000. [21189/18]
• 2018-05-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost to date per annum of the knowledge development box; the breakdown by size, that is, small and medium-sized enterprise, SME, or larger, of applications to the scheme to date by company; and if he will make a statement on the matter. [21190/18]
• 2018-05-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of abolishing the local property tax; and if he will make a statement on the matter. [21191/18]
• 2018-05-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue which could be raised by a tax on second and subsequent homes levied at €400 per property. [21193/18]
• 2018-05-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated savings made by reducing the maximum tax relief available on private pension contributions by percentage rates (details supplied). [21194/18]
• 2018-05-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised by reducing the earnings cap for pension contributions from €115,000 to €70,000, €65,000 and €60,000, respectively. [21195/18]
• 2018-05-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised from reducing the standard fund threshold from €2 million to €1.7 million, €1.5 million and €1.3 million, respectively. [21196/18]
• 2018-05-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised by reducing the tax free lump sum limit in circumstances (details supplied). [21197/18]
• 2018-05-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised by reducing the earnings cap for pension contributions from €115,000 to €60,000. [21198/18]
• 2018-05-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised from reducing the standard fund threshold from €2 million to €1.65 million. [21199/18]
• 2018-05-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised by reducing the tax free lump sum limit from €200,000 to €150,000. [21200/18]
• 2018-05-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the legislative tax changes which are due to take effect in 2019; and the cost and impact of each on net fiscal space in 2019, for example, pre-committed plans regarding mortgage interest relief and so on. [21201/18]
• 2018-05-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be generated by measures (details supplied). [21202/18]
• 2018-05-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be generated through increasing the tax on cigarettes by €0.10, €0.20 and €0.50 per packet, respectively, with a pro rata increase on other tobacco products; and the estimated impact on the net fiscal space for 2019. [21203/18]
• 2018-05-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised from the introduction of an additional USC rate (details supplied) on a person’s income in excess of €100,000. [21204/18]
• 2018-05-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised for the Exchequer from the introduction of an additional USC rate (details supplied) on a person’s income in excess of €120,000. [21205/18]
• 2018-05-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised from the introduction of an additional USC rate (details supplied) on a person’s income in excess of €140,000. [21206/18]
• 2018-05-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised for the Exchequer from the introduction of an additional USC rate (details supplied) on a person’s income in excess of €150,000. [21207/18]
• 2018-05-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue from tapering the personal pay as you earn and earned income credits by 0.7% per €1,000 on individual income between €100,000 and €170,000 per annum resulting in no entitlement to these tax credits when income is in excess of €170,000. [21208/18]
• 2018-05-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised in circumstances (details supplied). [21209/18]
• 2018-05-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue from tapering out the personal, PAYE and earned income credit by 2.5% per €1,000 on individual income between €100,000 and €140,000 per year resulting in no entitlement to these tax credits when income is in excess of €140,000. [21210/18]
• 2018-05-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue from tapering out the personal, PAYE and earned income credit by 2% per €1,000 on individual income between €100,000 and €150,000 per annum resulting in no entitlement to these tax credits when income is in excess of €150,000. [21211/18]
• 2018-05-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue from tapering out the PAYE and earned income credit by 5% per €1,000 on individual income between €100,000 and €120,000 per annum resulting in no entitlement to these tax credits when income is in excess of €120,000. [21212/18]
• 2018-05-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue from tapering out the PAYE and earned income credit by 5% per €1,000 on individual income between €100,000 and €120,000 per annum resulting in no entitlement to these tax credits when income is in excess of €120,000, coupled with an additional USC rate of 2%, 3%, 4%, 5%, 6% and 7%, respectively, in excess of €120,000. [21213/18]
• 2018-05-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue from tapering out the personal, PAYE and earned income credit by 2.5% per €1,000 on individual income between €100,000 and €140,000 per annum resulting in no entitlement to these tax credits when income is in excess of €140,000 coupled with an additional USC rate of 2%, 3%, 4%, 5%, 6% and 7%, respectively, in excess of €140,000. [21214/18]
• 2018-05-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue from tapering out the personal, PAYE and earned icome credit by 2% per €1,000 on individual income between €100,000 and €150,000 per annum resulting in no entitlement to these tax credits when income is in excess of €150,000, coupled with an additional USC rate of 2%, 3%, 4%, 5%, 6% and 7%, respectively, in excess of €150,000. [21215/18]
• 2018-05-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue from tapering out the PAYE credit and earned income credit from income in excess of €80,000, a reduced credit by 5% per €1,000 for gross income between €80,000 and €100,000 and a 0% credit on gross income in excess of €100,000. [21216/18]
• 2018-05-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised by increasing capital acquisitions tax to 34%, 35% and 36%, respectively. [21217/18]
• 2018-05-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised from the abolition of tax relief for private health insurance premiums and the capping of such relief at 5%, 10%, 12%, 15%, 18% and 19%, respectively. [21218/18]
• 2018-05-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised by increasing the stamp duty on share transactions from 1% to 1.1%, 1.2%, 1.3% and 1.4%, respectively. [21219/18]
• 2018-05-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the anticipated revenue from expected changes to legislation which have been modelled by his Department in regard to taxing some forms of tax exempt income such as gambling in casinos and so on. [21224/18]
• 2018-05-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated loss of revenue from abolishing the universal social charge in full. [21225/18]
• 2018-05-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of exempting earners at or below €20,800 from USC. [21226/18]
• 2018-05-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of exempting earners at or below €19,698 from USC. [21227/18]
• 2018-05-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of exempting earners at or below €20,176 from USC. [21228/18]
• 2018-05-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of exempting earners at or below €20,384 from USC. [21229/18]
• 2018-05-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of exempting earners at or below €20,592 from USC. [21230/18]
• 2018-05-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of exempting earners at or below €20,280 from USC. [21231/18]
• 2018-05-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue from limiting the research and development tax credit to a company’s corporate liability in a given period (details supplied). [21232/18]
• 2018-05-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated extra fiscal space available in 2018 if the 9% VAT rate for the tourism sector was returned to 13.5%. [21233/18]
• 2018-05-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated extra fiscal space in 2018 if the 9% VAT rate for the hotel sector and not other tourism products was replaced with a 13.5% rate. [21234/18]
• 2018-05-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of maintaining mortgage interest relief at its current rate in 2019. [21235/18]
• 2018-05-10
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of SMEs that have applied for and been successful, respectively, in their applications under the knowledge development box; and if he will make a statement on the matter. [20613/18]
• 2018-05-01
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the action the Central Bank will take against a bank (details supplied) following its computer problems; the rights of the affected customers in this regard; and if he will make a statement on the matter. [18798/18]
• 2018-05-01
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the exact nature of the 4,000 new cases in the Central Bank's April 2018 update on the tracker mortgage scandal; the new groups that have been included; and if he will make a statement on the matter. [18885/18]
• 2018-04-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if a waiving of local property tax liabilities in respect of properties in which defective block work that is not pyrite has been identified is being considered; if so, when such a scheme will be introduced; and if he will make a statement on the matter. [18420/18]
• 2018-04-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of active investigations the Central Bank is running into matters related to insider information; and if he will make a statement on the matter. [18473/18]
• 2018-04-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of persons or companies that have been reprimanded by the Central Bank as a result of investigations into insider information by year and nature in tabular form; and if he will make a statement on the matter. [18474/18]
• 2018-04-25
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the rights an applicant for a mortgage has if the required life insurance to obtain a mortgage is refused on the grounds of a historical medical condition; and if he will make a statement on the matter. [18128/18]
• 2018-04-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number and nature of investigations the Central Bank has carried out with regard to overpricing or overcharging on commercial loans in the past ten years; the financial institutions involved; the result of such investigations; and if he will make a statement on the matter. [17503/18]
• 2018-04-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated impact on fiscal space in 2019 and beyond of a failure to reach the medium term objective in 2018, in legal and accounting terms in tabular form with the fiscal space in 2019 and beyond in such a situation. [17755/18]
• 2018-04-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the policy in place at each of the State-backed banks regarding Part 9 of the European Union (Consumer Mortgage Credit Agreements) Regulations 2016, particularly with regard to the discount they apply to foreign earnings as a rule in mortgage applications; and if he will make a statement on the matter. [14963/18]
• 2018-04-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost if a member state's contribution to the EU budget was to increase by 0.1%, 0.2% and 0.3%, respectively, of gross national income, GNI, for the period of the next multi-annual financial framework, by each case in each year; the estimated impact on fiscal space of these increases; and if he will make a statement on the matter. [14999/18]
• 2018-04-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the way in which the Central Bank surpluses are factored into the fiscal space for the coming period; if an expected decline in the surplus is factored into such calculations; and if he will make a statement on the matter. [15295/18]
• 2018-04-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the reason the Central Bank is disposing of the Government floating rate note bonds at a quicker rate than necessary to avoid failure to comply with Article 123 of the EU Treaty; the level a decision to sell the notes is taken at; and if he will make a statement on the matter. [15296/18]
• 2018-04-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the projected Central Bank surplus for each of the next five years on the basis of the minimum required rate of sale of Government floating rate note bonds to avoid failure to comply with Article 123 of the EU Treaty; and if he will make a statement on the matter. [15297/18]
• 2018-04-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of pieces of legislation both enacted and published by his Department which originated in work carried out by the Law Reform Commission in each of the past ten years in tabular form; the details of each piece of legislation in the corresponding year; and if he will make a statement on the matter. [15348/18]
• 2018-04-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the Central Bank has considered plans to review the operation of the mint in Sandyford. [15449/18]
• 2018-04-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated budgetary implications of the delay in introducing the sugar tax; and if he will make a statement on the matter. [15459/18]
• 2018-04-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on the fact that the anticipated revenue from commercial stamp duty is not materialising with regard to the latest Exchequer figures; and if he will make a statement on the matter. [16116/18]
• 2018-04-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the expenditure on public relations firms or media consultants for each of the State backed banks in each of the past five years, by firms, advisers and consultants; and if he will make a statement on the matter. [16117/18]
• 2018-04-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of meetings held by the Central Bank and by each State backed bank with the ECB or a branch of the ECB such as the Single Supervisory Mechanism in the past 24 months at which the issue of non-performing loans was discussed; and if he will make a statement on the matter. [16118/18]
• 2018-04-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if a bank (details supplied) received legal advice or technical assistance in the development of its split mortgage product; if so, the details of the advisers and fees paid; and if he will make a statement on the matter. [16119/18]
• 2018-04-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if a bank (details supplied) received legal advice or technical assistance in the development of its split mortgage product; if so, the details of the advisers and fees paid; and if he will make a statement on the matter. [16120/18]
• 2018-04-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he or his Department has analysed the costs and benefits of the move of a bank (details supplied) to new premises in Dublin city centre and Leopardstown; and if he will make a statement on the matter. [16204/18]
• 2018-04-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if his attention has been drawn to the financial strain being placed on community, voluntary and charitable organisations and groups in meeting the costs of insurance; if his attention has been further drawn to the concerns raised by a number of Men's Sheds which are facing potential closure due to increases in insurance premiums for policy renewals; the work his Department is undertaking to examine this issue more closely; and if he will make a statement on the matter. [16720/18]
• 2018-03-27
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if a 25% cap on bank losses that can be carried forward for the purposes of reducing corporation tax liability along the lines of the rules recently introduced in Britain will be supported; and if he will make a statement on the matter. [14034/18]
• 2018-03-27
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he clarified to all State-owned or part-owned banks that his view is that they should not sell loan books to vulture funds; and if he will make a statement on the matter. [13653/18]
• 2018-03-27
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the Central Bank will review its principles for redress and compensation under the tracker examination to reflect the fact that many consumers have employed financial advisers and that this extra cost should be reflected in their awards. [13655/18]
• 2018-03-27
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will reverse the decision by the previous Government to allow bailed out banks carry forward 100% of losses for two decades in some cases. [13656/18]
• 2018-03-27
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost to date of the decision to appeal a matter (details supplied); and when the appeal will be heard. [13652/18]
• 2018-03-27
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on the concerns of the Central Bank that cash buyers such as international funds are putting home ownership beyond the reach of families; and his plans from a tax point of view to level the playing field. [13654/18]
• 2018-03-27
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans to update Ireland's limited partnership legislation with regard to the funds industry; and if he will make a statement on the matter. [13592/18]
• 2018-03-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the full agenda and issues raised at his meeting with a bank (details supplied) on 26 February 2018; if the issue of the bank's proposed sale of property was discussed; and if he will make a statement on the matter. [13332/18]
• 2018-03-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost to his Department of negative interest rates on deposits held; the details of same for agencies under his aegis; and if he will make a statement on the matter. [11737/18]
• 2018-03-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the Central Bank has directed all banks to apply a 20% discount on foreign currency earnings for the purposes of calculating qualifying income for a mortgage; if each bank is free to set its own policy in this regard; and if he will make a statement on the matter. [11928/18]
• 2018-03-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the actions he and the Central Bank will take in response to the report by the Competition and Consumer Protection Commission on the car finance market; and if he will make a statement on the matter. [12129/18]
• 2018-03-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost of reintroducing the trade union tax relief at the same level and conditions as existed prior to its abolition; and if he will make a statement on the matter. [12207/18]
• 2018-03-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if a bank (details supplied) or other State-backed banks have been lobbied or communicated with by Israel or other foreign states regarding their management of certain accounts, as, for example, in a newspaper article; and if he will make a statement on the matter. [12557/18]
• 2018-03-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on the lobbying of Irish banks by foreign governments with brutal human rights records with regard to the banks' policies of providing banking services to groups involved in solidarity work with oppressed persons; and if he will make a statement on the matter. [12558/18]
• 2018-03-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the Central Bank has investigated issues regarding failure to comply with provision 3.11 of the consumer protection code relating to the transfer of mortgages; if so, the nature of the complaints, investigation or results; and if he will make a statement on the matter. [12564/18]
• 2018-03-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of homes or buy-to-lets lost after the Central Bank wrote to the lenders in December 2015, respectively, by lender, as a result of the tracker mortgage scandal; and if he will make a statement on the matter. [12811/18]
• 2018-03-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the reason the Central Bank's Code of Practice on the Transfer of Mortgages is not enforceable (details supplied); and if he will make a statement on the matter. [10836/18]
• 2018-03-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the steps the cost of insurance working group has examined to ensure a greater data granularity in the price of motor insurance in view of the fact that despite the CSO showing a decrease in premiums many persons are still receiving quotes for insurance that include a large increase in price; and if he will make a statement on the matter. [10837/18]
• 2018-03-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the proposed deferred share bonus scheme of a bank (details supplied) would be subject to the excess bank remuneration charge of 45%; if a change to the taxation of non-standard performance related bank remuneration for the bank's executives would require legislative changes; and if he will make a statement on the matter. [11560/18]
• 2018-03-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of credit servicing firms that have completed the authorisation process in view of the passing of the Consumer Protection (Regulation of Credit Servicing Firms) Act 2015; the number that were refused; the number still pending authorisation but operating under the transitionary measures; and if he will make a statement on the matter. [10463/18]
• 2018-03-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 86 of 21 February 2018, if the one disqualification listed for 2018 was an active employee in a company or if the disqualification related to historic behaviour; and if he will make a statement on the matter. [10518/18]
• 2018-02-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the funding provided to the Comptroller and Auditor General in each of the years 2008 to 2017 and to date in 2018. [10391/18]
• 2018-02-27
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the way in which persons due to earn compensation and redress through the tracker examination are treated in circumstances in which they have separated since the misselling occurred; and if he will make a statement on the matter. [9322/18]
• 2018-02-27
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the way in which compensation under the tracker examination process takes account of money and time spent in the insolvency process; and if he will make a statement on the matter. [9323/18]
• 2018-02-27
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revised net fiscal space figures in view of the National Development Plan 2019 to 2023. [9367/18]
• 2018-02-27
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his Department's capital allocation in each of the years from 2018 to 2022; and the areas to which funds will be allocated in each of those years. [9519/18]
• 2018-02-27
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated savings from the non-indexation of tax bands and credits in each of the years 2018 to 2022. [9528/18]
• 2018-02-27
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated amount that each of the tax bands and tax credits would increase by if they were indexed in each of the years from 2018 to 2022. [9529/18]
• 2018-02-27
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if his attention has been drawn to a recent ruling by the British tax authorities, which have found against persons who work for an organisation (details supplied) that uses contracting companies to avoid tax; and if the Revenue Commissioners are investigating persons who work for television broadcasters here in the same manner. [9546/18]
• 2018-02-27
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the status of claimants in respect of a company (details supplied); when they can expect to receive 100% of claims as announced; and if he will make a statement on the matter. [9784/18]
• 2018-02-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the reason his Department is failing to release two freedom of information requests (details supplied) that were requested in August 2017; and if he will make a statement on the matter. [9046/18]
• 2018-02-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if it is possible to exempt or reduce the VAT rate applicable to the provision of locum general practitioner services by organisations such as Shannondoc; the estimated cost of exempting or reducing the VAT rate to 13.5%; and if he will make a statement on the matter. [8850/18]
• 2018-02-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of persons disqualified, removed from a position within a bank or prevented from taking up a position under the Central Bank's fitness and probity regime in each category in each of the years from 2008 to 2017 and to date in 2018, in tabular form; and if he will make a statement on the matter. [8975/18]
• 2018-02-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the rules or conventions in place regarding cooling off periods for Central Bank employees taking up positions in the private sector; and if he will make a statement on the matter. [8074/18]
• 2018-02-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of directorships a person may hold in different financial institutions; the safeguards in place to ensure there are no conflicts of interest such as holding a directorship in competing companies; and if he will make a statement on the matter. [8075/18]
• 2018-02-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if an alternative rule based on a minimum investment grade for bank bonds will be put in place of the current severe restrictions on credit unions investing in bank bonds; and if he will make a statement on the matter. [8153/18]
• 2018-02-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the existing counterpart limit of 25% in regard to credit union investment will be maintained in view of the fact there have been no regulatory issues as a result of the current rate; and if he will make a statement on the matter. [8154/18]
• 2018-02-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if effective and proportionate regulations will be reintroduced further to section 43(5) of the Credit Union Act 1997. [8155/18]
• 2018-02-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on whether it is just those that victims of the tracker mortgage scandal that employed a financial adviser may lose out on a percentage of compensation or redress in order to pay these advisers; his further views on whether the compensation and redress payable should reflect this additional cost; and if he will make a statement on the matter. [8409/18]
• 2018-02-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the Financial Services and Pensions Ombudsman Act 2017 allows the Financial Services Ombudsman to investigate a complaint regarding conduct that took place post 2002 even if the product itself was sold before 2002 assuming all other conditions are met; and if he will make a statement on the matter. [6692/18]
• 2018-02-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if VAT is applicable to the provision of locum general practitioner services by organisations such as Shannondoc; and if he will make a statement on the matter. [7118/18]
• 2018-02-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on the reliance since 2012 on commercial mortgage backed securities, CMBS, by some property investment funds operating here; and if his Department conducted risk analysis as to the exposure of the property market here to CMBS. [5344/18]
• 2018-02-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if lenders subject to the tracker review have indicated to the Central Bank that they will reduce the number they are of the view are impacted by the tracker scandal compared with their statement of December 2017; and if he will make a statement on the matter. [5631/18]
• 2018-02-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the banks here or the Central Bank have engaged with the ECB requesting supervisory guidance on the appropriate use of non-performing mortgage splitting; and if he will make a statement on the matter. [5633/18]
• 2018-02-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the action he is taking or has taken to ensure returning emigrants are not disadvantaged in areas such as, but not limited to, the provision of motor insurance and unreasonable demands for paperwork that emigrants typically do not possess on the opening of a bank account or applying for a mortgage; and if he will make a statement on the matter. [5705/18]
• 2018-02-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the Central Bank has received a copy of the Financial Conduct Authority's report into the actions of an organisation (details supplied); and if he will make a statement on the matter. [5719/18]
• 2018-02-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the European Union proposal to ensure certain products always attract a VAT rate of 15% will require changes in an Irish context such as on gambling; and if he will make a statement on the matter. [5808/18]
• 2018-02-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the current EU proposal on VAT rates and bands six is compatible with Ireland's existing rates and bands; if not, the way in which it is incompatible; and if he will make a statement on the matter. [5892/18]
• 2018-02-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of applications that have been revived for banking licences in each of the past five years; the number of licences granted; and if he will make a statement on the matter. [5995/18]
• 2018-02-01
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the reason persons with a bank (details supplied) who have been informed they have been impacted by the tracker mortgage scandal have not had their rate corrected; and if he will make a statement on the matter. [5059/18]
• 2018-01-30
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if his attention has been drawn to concerns that have been raised regarding tax arrangements of multinationals in the State post-2014 whereby companies (details supplied) may have availed of intangible asset write-downs in the billions of euro which they may not be entitled to due to section 291A(7)(c) of the Taxes Consolidation Act; and if he will make a statement on the matter. [4535/18]
• 2018-01-30
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the way in which he is defending Irish interests in matters of taxation in view of the move by some in the EU to harmonise and federalise tax policies; and if he will make a statement on the matter. [4313/18]
• 2018-01-30
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the legislative steps planned to tackle the ongoing high cost of insurance, especially motor insurance; and if he will make a statement on the matter. [4312/18]
• 2018-01-30
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he has had contact with the American Inland Revenue Service with regard to the recent state-aid judgment against a company (details supplied). [4314/18]
• 2018-01-30
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the debt levels of the State's largest landlords and other large property funds operating here will be examined to determine the risk to the property market and the wider economy. [4315/18]
• 2018-01-30
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the measures he is taking through tax and credit policy to encourage the supply of rather than the demand for housing; and if he will make a statement on the matter. [4311/18]
• 2018-01-30
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans to amend whistleblower legislation to allow whistleblowers in financial institutions to benefit financially from their whistleblowing; and if he will make a statement on the matter. [53264/17]
• 2018-01-30
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the public private partnerships his Department is currently engaged in; the name, cost and timeframe of each; the names of all private parties involved; the nature of each project in terms of design, build, maintain and so on, in tabular form; and if he will make a statement on the matter. [4435/18]
• 2018-01-25
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance when the remaining claimants in relation to a company (details supplied) will be compensated; the way in which the State is protecting customers of the company from personal liability; and if he will make a statement on the matter. [3747/18]
• 2018-01-25
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the dates of all meetings held by his Department with a company (details supplied) in 2014; and if he will make a statement on the matter. [3761/18]
• 2018-01-25
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the input his Department or the Central Bank has had in the ECB's work on supervisory response on the treatment of non-performing split mortgages; and if he will make a statement on the matter. [3790/18]
• 2018-01-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of bank accounts operated by his Department; the names of the financial institutions at which the accounts are held; and if he will make a statement on the matter. [3531/18]
• 2018-01-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of lenders and value of lending in the car finance PCP sector by companies that are operating with section 110 tax status, including a company (details supplied); his plans to act on this issue; and if he will make a statement on the matter. [3566/18]
• 2018-01-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the previous employment record that staff at head of division and head of function level in the Central Bank held at Irish financial institutions, in tabular form; the guidelines in place to prevent conflicts of interest in dealing with a former employer; and if he will make a statement on the matter. [2211/18]
• 2018-01-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the procedures in place regarding cross-jurisdictional reporting and sharing of information by financial institutions on matters of fraud; and if he will make a statement on the matter. [2212/18]
• 2018-01-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number, nature and results of investigations carried out by the Central Bank into the mis-selling of hedge fund products by financial institutions here; and if he will make a statement on the matter. [2213/18]
• 2018-01-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the studies, research or preparation that has been carried out by his Department or the Central Bank into the effects of a significant increase in interest rates over the coming years; and if he will make a statement on the matter. [54461/17]
• 2018-01-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on whether the Home Building Finance Ireland scheme will be successful in lending to developers to build homes in view of the fact that it has to operate within market conditions; and if he will make a statement on the matter. [54993/17]
• 2018-01-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the reason the banking sector is not providing sufficient credit to developers to build homes; and if he will make a statement on the matter. [54994/17]
• 2018-01-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on whether a lack of sufficient affordable credit to developers is stunting the supply of housing; and if he will make a statement on the matter. [54995/17]
• 2018-01-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans to bring forward technical amendments to the Financial Services and Pensions Ombudsman Act 2017; and if he will make a statement on the matter. [55004/17]
• 2018-01-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if his attention has been drawn to a tactic used by at least one vulture fund in which it pressures a borrower to appoint an agent to collect all rent to be passed on to the fund but avoid formally appointing a receiver, thereby keeping the tax liabilities upon the borrower; his plans to address such behaviour; and if he will make a statement on the matter. [55015/17]
• 2018-01-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost to date in appealing the EU state aid ruling on a case (details supplied); the cost to date in the establishment of an escrow account and other costs related to the collection of the €13 billion plus interest from the company; and if he will make a statement on the matter. [55082/17]
• 2018-01-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the amount that will be deposited in the escrow account established to hold the moneys recouped from a company (details supplied) following the EU's state aid ruling; and if he will make a statement on the matter. [55083/17]
• 2018-01-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if it is only the Central Bank that produces coins officially recognised by the State to mark historic events; if his or the Central Bank's attention has been drawn to private companies implying that they are selling officially sanctioned commemorative coins; and if he will make a statement on the matter. [1087/18]
• 2018-01-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the steps being taken to ensure the voluntary ethos of the credit union movement at all levels is protected and fostered; his views on whether sufficient guidance is provided to directors that sit on boards in a voluntary capacity to allow them carry out their regulatory duties; and if he will make a statement on the matter. [1902/18]
• 2017-12-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he has scoped the potential impact of proposed United States tax changes to the taxation of intellectual property on the State; the level of research his Department or other Departments or agencies are involved in to quantify the possible impact here; and if he will make a statement on the matter. [53289/17]
• 2017-12-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the situation in a case in which a sale is agreed and deposit paid for land on 10 October 2017, but no contract has been signed regarding non-residential property on transactions eligible for the 2% rate under transitional relief measures; if the lower rate of stamp duty is still applicable if the contract is executed before year end; and if he will make a statement on the matter. [53384/17]
• 2017-12-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if consideration has been given to introducing the concept of a deemed disposal for non-resident investors in Real Estate Investment Trusts, REITs and Irish Real Estate Funds, IREFs, as applies to Irish resident investors in unit funds (details supplied). [53385/17]
• 2017-12-12
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the expected cost in 2018 of the proposed exemption for stamp duty for commercial properties that are made up of 25% residential property; and the rationale for same. [52976/17]
• 2017-11-30
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance when he will receive the next update from the Central Bank with regards to the tracker mortgage examination; and if he will make a statement on the matter. [51309/17]
• 2017-11-30
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the steps he will take to implement the actions attributed to his Department under the measures to enhance the States corporate, economic and regulatory framework; and if he will make a statement on the matter. [50885/17]
• 2017-11-30
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he has discussed with the Central Bank the actions of a bank’s (details supplied) restructuring group; his plans to do so; and if he will make a statement on the matter. [50886/17]
• 2017-11-30
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if his attention has been drawn to the growing number of older persons who find themselves facing a choice between huge increases in premia or a loss of value in their life cover due to the whole-of-life policies; and if he will make a statement on the matter. [50884/17]
• 2017-11-30
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans for legislation to set a cap on the interest rate that can be charged by moneylenders; and if he will make a statement on the matter. [50883/17]
• 2017-11-30
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the grounds on which the increase in commercial stamp duty will be sustainable; the expected revenue achieved; and if he will make a statement on the matter. [50882/17]
• 2017-11-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of applying a 1% stamp duty for first-time buyers, maintaining the 2% for those who are purchasing a home having sold their home and applying a 5% stamp duty rate for investors including all persons and structures purchasing property as an investment. [49989/17]
• 2017-11-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the tax advantages in place for a person or business which engages in philanthropy, including income tax, estate taxes and so on; and if he will make a statement on the matter. [50097/17]
• 2017-11-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he has given consideration to introducing legislation which would prohibit the use of legacy losses against profits beyond 31 December 2017 in view of the fact that banks have accumulated losses from the financial crisis of some €34 billion. [50668/17]
• 2017-11-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans to repay bilateral and other sovereign loans at an earlier date than scheduled; and if he will make a statement on the matter. [49651/17]
• 2017-11-23
  VOTE
  Finance Bill 2017 · 9 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

  • ✗ voted against the motion motion passed · 45–24
  • ✓ voted to add an amendment to the bill motion failed · 24–45
  • ✓ voted to add an amendment to the bill motion failed · 23–48
  • ✓ voted to add an amendment to the bill motion failed · 30–49
  • ✓ voted to add an amendment to the bill motion failed · 29–49
  • ✓ voted to add an amendment to the bill motion failed · 35–49
  • ✓ voted to add an amendment to the bill motion failed · 38–52
  • ✗ voted to reject an amendment to the bill motion passed · 51–41
  • ✓ voted to add an amendment to the bill motion failed · 41–93
• 2017-11-22
  VOTE
  Finance Bill 2017 · 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

  • ✓ voted to add an amendment to the bill motion failed · 34–51
  • ✗ voted to reject an amendment to the bill motion passed · 51–34
  • ✓ voted to add an amendment to the bill motion failed · 38–49
• 2017-11-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans to commission a report on the way in which the State's tax policies and treaties affect developing countries; and if he will make a statement on the matter. [48708/17]
• 2017-11-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views and those of the Central Bank on whether the policy of a bank (details supplied) of charging an extra 1 percentage point interest rate on all restructured tracker mortgages is within the spirit and letter of the code of conduct on mortgage arrears; if this issue has been raised with him or the Central Bank; and if he will make a statement on the matter. [48709/17]
• 2017-11-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on the fact that the section 110 tax status availed of by qualifying companies operating as non-bank loan originators in the State could be breaking state aid rules in view of the fact that new banks or lenders which could set up non-retail lending operations here and do not meet the current qualifying criteria for section 110 status would not be afforded the same tax neutral treatment. [48849/17]
• 2017-11-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the implications of the European Commission's recent ruling that a company (details supplied) has to pay €250 million to Luxembourg having received illegal tax benefits from Luxembourg, in terms of state aid from Ireland to a company in view of its taxation arrangements with the State and the parallels between Luxembourg and Ireland regarding companies. [48850/17]
• 2017-11-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the EU Commission has informally or formally requested information on Irish tax schemes for the purposes of state aid rules or specific tax relationships with companies; the details of such requests; and if he will make a statement on the matter. [48851/17]
• 2017-11-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of letters issued in each of the years 2014 to 2016 and to date in 2017 by banks (details supplied) to political representatives, their families or associates requesting additional information concerning identification, evidence of sources of funds, evidence of residential address and certified statement of assets as per section 37 of the Criminal Justice Act, 2010; and if he will make a statement on the matter. [48855/17]
• 2017-11-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the details of his planned anti-avoidance measures to deal with the avoidance of stamp duty on the purchase of commercial property through buying shares in a company or investment fund which holds the commercial property and other measures which may be used to avoid or reduce the 6% stamp duty charge on commercial property; if these anti-avoidance measures will be back dated to budget day; and if he will make a statement on the matter. [49378/17]
• 2017-11-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if costs (details supplied) are deductible for REITs when computing their annual property income in view of the fact that one of the qualifying criteria of a REIT is that it must make a distribution of not less than 85% of its annual property income; and if he will make a statement on the matter. [49379/17]
• 2017-11-21
  VOTE
  Finance Bill 2017

  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

  • ✓ voted to add an amendment to the bill motion failed · 28–52
• 2017-11-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the status of the Central Bank engagement with a bank (details supplied) regarding the behaviour of a company; and if he will make a statement on the matter. [48327/17]
• 2017-11-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of times Irish banks or their offshore offices refused to provide data or information requested by the Revenue Commissioners; if the requests were eventually acceded to; and if he will make a statement on the matter. [47620/17]
• 2017-11-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the knowledge his office had of the existence of a company (details supplied) since a bank was nationalised; the oversight applied to this branch of the bank; and if he will make a statement on the matter. [47621/17]
• 2017-11-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of new and existing customers of a company (details supplied) in each year since the bank was nationalised; the value of assets held by the company in each year; and if he will make a statement on the matter. [47622/17]
• 2017-11-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the groups, persons or companies that he or his officials consulted, had contact with or made submissions regarding a decision (details supplied) made in 2014. [47773/17]
• 2017-11-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance when the guaranteed liabilities under the ELG scheme are due to mature for each of the covered institutions; the way in which his powers to appoint public interest directors will be affected in each case; and if he will make a statement on the matter. [47774/17]
• 2017-11-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the discussions that have been held or that are due to be held by the Central Bank or the Central Bank Commission regarding the ending of the printing of the euro notes here; and if he will make a statement on the matter. [47787/17]
• 2017-11-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans to reverse his position on public country-by-country reporting and provide support to the principle and implement it; and if he will make a statement on the matter. [48157/17]
• 2017-11-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on a comprehensive tax haven blacklist; and if he will make a statement on the matter. [48158/17]
• 2017-11-09
  VOTE
  Finance Bill 2017 · 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

  • ✓ voted for the motion motion passed · 7–1
  • ✓ voted to add an amendment to the bill motion failed · 3–3
  • ✓ voted to add an amendment to the bill motion passed · 3–3
  • ✓ voted to add an amendment to the bill motion passed · 3–3
• 2017-11-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the reason some State savings that matured in October 2017 were delayed; if the NTMA suffered an information technology issue which caused a delay; the extent of this information technology problem; the sections of the NTMA operations that were affected; the guarantees being put in place to ensure a similar situation does not arise again; and if he will make a statement on the matter. [47155/17]
• 2017-11-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the staff members of a bank (details supplied) that had their tracker mortgage removed will be covered by the Central Bank's examination process and by the bank's redress and compensation scheme; and if he will make a statement on the matter. [47184/17]
• 2017-11-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the appropriate annual percentage multiplier for increases in general government tax revenue relative to GDP, GNP and GNI growth, for example, the amount each point of growth would be expected to be reflected in tax revenue; and if he will make a statement on the matter. [47313/17]
• 2017-11-08
  VOTE
  Finance Bill 2017 · 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

  • ✗ voted to reject an amendment to the bill motion passed · 4–3
  • ✓ voted to add an amendment to the bill motion failed · 3–3
  • ✓ voted to add an amendment to the bill motion failed · 2–3
• 2017-11-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance when the inconsistency regarding the treatment of research and development in the State’s balance of payments, that is, the way in which it is treated as intermediate consumption, will be rectified in view of its knock on impact on the State's EU contribution; and if he will make a statement on the matter. [45658/17]
• 2017-11-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the projected figures for net fiscal space in each of the years 2019 to 2023. [45681/17]
• 2017-11-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the issue of high standard variable rates was raised during his meeting with the banks in October 2017; the progress made by the State owned or other banks in reducing their standard variable rates; and if he will make a statement on the matter. [45816/17]
• 2017-11-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of commercial real estate transactions that occurred in the week preceding budget 2018; the way in which this figure compares to the average number of transactions per the relevant week; and if he will make a statement on the matter. [45952/17]
• 2017-11-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if other countries have made claims to the moneys awarded to the State as a result of a court ruling (details supplied); and if he will make a statement on the matter. [45964/17]
• 2017-11-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of court cases being taken against State-owned banks and other banks by persons appealing the compensation or redress they have been offered under the tracker examination process; and if he will make a statement on the matter. [46406/17]
• 2017-11-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the action that will be taken against banks that have appointed receivers to properties that have been part of the tracker examination since the beginning of the examination; and if he will make a statement on the matter. [46407/17]
• 2017-11-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if a move has been signalled by the EU Commission to use Article 48 of the Lisbon Treaty to move some taxation matters from unanimity to qualified majority voting at EU Council level; his plans to challenge such a move; and if he will make a statement on the matter. [46408/17]
• 2017-11-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the names of the special advisers employed in his Department; the names of special advisers to Ministers of State in his Department; the annual salary of each adviser; if these persons were special advisers immediately prior to taking up their current role or immediately prior to the June 2017 Cabinet reshuffle; if so, the Minister to whom they were appointed; the date each special adviser was appointed, with effect as stated in the Government order; the date of the Government order; if they received a salary for the period before the appointment order was signed in the case of special advisers whose appointment order date has an effect date earlier than the order date; if so, by whom they were paid; if a special adviser during a period later backdated by appointment order had access to confidential material and-or Cabinet papers; if they were subject to the Official Secrets Act 1963 during this period; if any persons currently employed as special advisers have not yet been appointed by order since the Cabinet reshuffle of 2017; and if he will make a statement on the matter. [46468/17]
• 2017-11-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the projections or forecasts his Department has made with regard to the impact of winding down of quantitative easing by the ECB; and if he will make a statement on the matter. [46488/17]
• 2017-11-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance how and when he will implement the budget decision to put in place a VAT refund scheme for charities; and if he will make a statement on the matter. [46870/17]
• 2017-11-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the way in which persons that were customers of a bank (details supplied) were offered tracker mortgages pre-2006 are being dealt with by the Central Bank in its examination; if these cases are included in the examination process; and if he will make a statement on the matter. [46924/17]
• 2017-11-07
  VOTE
  Finance Bill 2017 · 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

  • ✓ voted to add an amendment to the bill motion failed · 3–3
  • ✗ voted against the motion motion passed · 4–2
• 2017-10-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the value of stamp duty collected at the 2% rate in 2016 related to the sale of working farmland; and if he will make a statement on the matter. [45421/17]
• 2017-10-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the way in which the non-payment of water charges by a household will be reflected in the central credit register; and if he will make a statement on the matter. [45429/17]
• 2017-10-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the way in which the late payment of utility bills by a household will be reflected in the central credit register; and if he will make a statement on the matter. [45430/17]
• 2017-10-26
  VOTE
  Finance Bill 2017

  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

  • ✗ voted against the motion motion passed · 55–44
• 2017-10-25
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans to improve the rules on mandatory tax avoidance disclosure similar to the disclosure of tax avoidance scheme rules introduced by the British tax authorities which have allowed them to tackle promoters of aggressive tax structures. [45158/17]
• 2017-10-25
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the detail of the €233,896,324 million of PAYE tax liability which is under appeal by quantum; the number of employees affected in increments of €20,000 to €240,000 and above €240,000, in tabular form (details supplied). [45159/17]
• 2017-10-25
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of cases in actual dispute, technical dispute and avoidance structure regarding the €233,896,324 million of PAYE tax liability which is currently under appeal according to the Revenue Commissioners in tabular form. [45160/17]
• 2017-10-25
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of staff allocated to overseeing the mandatory disclosure regime in the Revenue Commissioners in each of the years 2011 to 2016 and to date in 2017; if concerns were raised by the Revenue Commissioners regarding the capacity of this department; and if he will make a statement on the matter. [45218/17]
• 2017-10-25
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if a person who started to purchase a plot of agricultural land 12 months ago and has signed contracts agreeing to the sale price will be subject to the new 6% stamp duty rate on land that they agreed to buy a number of months ago were the sale to be finalised in advance of the Finance Bill 2017 being passed while the deal has yet to be finalised, in circumstances in which the person is not entitled to consanguinity relief or young farmers relief. [45219/17]
• 2017-10-25
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the point at which stamp duty is levied and deemed to be liable for example, on the point of sale, signing of deeds and so on; and if he will make a statement on the matter. [45220/17]
• 2017-10-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the steps he will take to ensure banks and persons responsible for the tracker mortgage scandal face the consequences of their actions, in view of the fact that at least 13,000 mortgage holders have been affected; and if he will make a statement on the matter. [44947/17]
• 2017-10-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will remove the dividend withholding tax exemption that international investors can benefit from if they hold property for five years or more. [44714/17]
• 2017-10-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of persons in mortgage arrears and negative equity who will be affected by the phasing out of mortgage interest relief; and the impact assessment that has been carried out regarding the way in which the phasing out of the relief will affect them. [44715/17]
• 2017-10-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if his attention has been drawn to the fact that there is a legal pause in cases related to a company (details supplied) due to the fact solicitors and barristers acting on behalf of the insurance compensation fund are seeking Government assurance on the position of uninsured defendants. [44713/17]
• 2017-10-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans to amend his proposal to cap the write-off of intangible assets to 80% to include all assets which claim annual write downs; and his views on whether his proposal as structured could allow large multinationals to pay minimal or no corporation tax. [44716/17]
• 2017-10-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans to introduce measures to level the playing field in the property market that would stop investors using tax efficient structures, including IREFs and REITs, and large multinational companies from pricing ordinary first-time buyers and families out of the market, as evidenced from investors being the main driver of cash sales in the property market accounting for more than 50% of transactions. [44717/17]
• 2017-10-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the parties that he or his officials met to discuss issues relevant to budget 2018; the names of all attendees; the issues discussed; and if he will make a statement on the matter. [44553/17]
• 2017-10-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the reason the State is not fully implementing EU anti-money laundering directive four in relation to the beneficial ownership of trusts; and if it will be fully implemented. [44563/17]
• 2017-10-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of companies that self-employed persons had for the purposes of their self-employed activities, including trade and professional, in each of the years 2011 to 2016; and if he will make a statement on the matter. [44564/17]
• 2017-10-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the corporation tax paid by companies which contain self-employed income, including trade and professional earnings, in each of the years 2011 to 2016; and if he will make a statement on the matter. [44565/17]
• 2017-10-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the amount paid out in dividends by the self-employed from their own companies in each of the years 2011 to 2016; and if he will make a statement on the matter. [44566/17]
• 2017-10-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the EU budgetary contribution expected from the State for 2018 and 2019; the modelling that has been carried out to determine the State's estimated contribution post Brexit; the quantum this might be in the potential different scenarios for 2020, 2021 and 2022; and if he will make a statement on the matter. [44567/17]
• 2017-10-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the dates his Department has received for an appeal by the State against the European Court of Justice, ECJ, ruling on a case (details supplied); and if he will make a statement on the matter. [43945/17]
• 2017-10-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the detailed allocation for fiscal space in budget 2018; and if he will make a statement on the matter. [43986/17]
• 2017-10-12
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the guidelines, laws and statute of limitations that apply to the Revenue Commissioners in seeking back tax that through its own error was not deducted; and if he will make a statement on the matter. [43209/17]
• 2017-10-10
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the reason the State has not collected the billions of euro due to it under a ruling (details supplied); his plans to do so; and if he will make a statement on the matter. [42743/17]
• 2017-10-10
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the EU is, or is threatening to, take Ireland to court to force it to collect billions of euro owed to the State under a ruling (details supplied); and if he will make a statement on the matter. [42744/17]
• 2017-10-10
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost to date of advice received by his Department regarding the establishment of an escrow account in which to hold the billions of euro owed to the State as a result of a ruling (details supplied); the beneficiaries of such fees; and if he will make a statement on the matter. [42745/17]
• 2017-10-10
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on the proposal to enshrine the fiscal compact, now an inter-government treaty, into the EU Treaty; and if he will make a statement on the matter. [42969/17]
• 2017-10-10
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if a company (details supplied) can avail of the rent a room relief; and if he will make a statement on the matter. [42213/17]
• 2017-10-10
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if, in relation to the complaints process of the Financial Services Ombudsman and in general when a person is making a complaint to a financial service provider, he will ensure that a legal personal representative of an estate is in no way treated differently from a person who is alive, including in the right to access all files and documents relevant to such a complaint; and if he will make a statement on the matter. [42214/17]
• 2017-10-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of homes lost or that are being examined as possible losses as a result of overcharging on tracker mortgages, by lender, to date in 2017; and if he will make a statement on the matter. [42006/17]
• 2017-10-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the way in which a change to the rules to include the warehoused element of a split mortgage as a non-performing loan would alter the capital requirements of each Irish bank in view of the ECB's capitalisation rules and buffers; and if he will make a statement on the matter. [42020/17]
• 2017-10-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on the proposal from a group (details supplied) regarding the introduction of a foreign minimum tax requirement in tandem with the proposed reduction in the US corporate tax rate to 20%; if he has conducted a risk impact assessment of these proposed changes to the economy here; and if he will make a statement on the matter. [42022/17]
• 2017-10-03
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the items listed in the legislative programme for his Department; and if he will make a statement on the matter. [41413/17]
• 2017-10-03
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the fees paid by banks in which he holds shares to solicitors and barristers with regard to mortgage arrears cases, by legal professional; the fees paid to them in each year since 2011, in tabular form; and if he will make a statement on the matter. [41420/17]
• 2017-09-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the approach taken by the Financial Services Ombudsman to complaints related to tracker mortgages and the lenders' implementation of the Central Bank's instructions; and if he will make a statement on the matter. [41010/17]
• 2017-09-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if there have been technical issues with the Financial Services Ombudsman's online complaint submission process; if so, the issue; the length of time it lasted; the number of complaints that were delayed or lost as a result; and if he will make a statement on the matter. [41011/17]
• 2017-09-27
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of complaints made to the Financial Services Ombudsman since the passing of recent legislation amending the six-year rule that have been deemed admissible under the new rules; the number still under consideration; the number that are new complaints; the number that were previously refused under the old rules; and if he will make a statement on the matter. [40815/17]
• 2017-09-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the net total dividend withholding tax collected in respect of REIT dividends paid to non-resident investors and other relevant parties in each of the years 2013 to 2016, and to date in 2017, in tabular form; and if he will make a statement on the matter. [40140/17]
• 2017-09-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the net total dividend withholding tax paid by IREF funds in respect of dividends paid to non-resident investors and other relevant parties in 2016 and 2017 in tabular form. [40141/17]
• 2017-09-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance when he expects the remaining claims from a company (details supplied) to be settled; and if he will make a statement on the matter. [40549/17]
• 2017-09-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated effect of including universities on-balance sheet; the discussions that have taken place on this issue with EUROSTAT or other organisations; and if he will make a statement on the matter. [40586/17]
• 2017-09-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue that would be raised if a cap was introduced for companies to allow for a maximum write off of depreciation against income of percentages (details supplied) per annum regarding capital allowances on intellectual property. [39306/17]
• 2017-09-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue that would be raised if the 2014 rules of taxation for capital allowance of intellectual property were reinstated with regard to capital allowances on intellectual property. [39307/17]
• 2017-09-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on recent EU tax proposals backed by France, Germany, Spain and Italy which would see big multinationals taxed on turnover as opposed to the current system which taxes them on profits, particularly in view of Ireland's economic reliance on US multinationals with their European headquarters here. [39308/17]
• 2017-09-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the procedure for membership involvement in credit union mergers; and if he will make a statement on the matter. [39323/17]
• 2017-09-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if members voted on the merger of two credit unions (details supplied); the way this vote took place; the way this vote was advertised to members of a credit union; and the way members of a credit union were informed of this merger. [39324/17]
• 2017-09-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if members voted on the merger of two credit unions (details supplied); the way this took place; the way this vote was advertised to members of a credit union; and the way members of a credit union were informed of this merger. [39325/17]
• 2017-09-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on whether a margin of compliance (details supplied) is appropriate; and his plans to alter this margin of compliance in advance of budget day. [39330/17]
• 2017-09-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on whether over-adhering to the fiscal rules for 2018 would be counterproductive in respect of a matter (details supplied); and if he will make a statement on the matter. [39331/17]
• 2017-09-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of properties which are currently liable for the property tax; and if he will make a statement on the matter. [39332/17]
• 2017-09-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of transactions that have been reported to the Revenue Commissioners by obliged promoters since the introduction of the Mandatory Disclosure of Certain Transactions Regulation 2011; and the type of entities from which the reports were received, the form of transaction reported and the criteria under which the reporting was triggered per annum. [39337/17]
• 2017-09-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of persons who on receipt of a lump sum at retirement exceeded their tax free lump sum threshold of €200,000 in each of the years 2014 to 2016 in tabular form; the number of persons who were taxed at 20% reduced income tax and no USC on the portion of their lump sum between €200,001 and €500,000; and the number of persons who were subject to full taxation on their sum on the amount in excess of €500,000. [39454/17]
• 2017-09-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised if a cap was introduced for companies to allow for a maximum write off of annual depreciation of intangible assets of percentages (details supplied) of annual income. [39521/17]
• 2017-09-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will provide data on the personal tax take and total tax take as a percentage of GNI* as opposed to GDP for the most recent year available; and if he will make a statement on the matter. [36893/17]
• 2017-09-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the Revenue Commissioners have plans to review their use of 1890 numbers or to provide alternatives, in view of the prevalence of mobile phones which do not have a local call rate; and if he will make a statement on the matter. [37003/17]
• 2017-09-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the way in which windfalls gained through Central Bank mandated redress schemes such as for tracker mortgages are treated for the purposes of income tax; and if he will make a statement on the matter. [37055/17]
• 2017-09-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost in 2017 of the knowledge development box, by company size, SME or larger, that have applied to the scheme to date in 2017; and if he will make a statement on the matter. [37123/17]
• 2017-09-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance when he expects to receive the report by a person (details supplied) on the corporation tax system; and if he will make a statement on the matter. [37124/17]
• 2017-09-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance when the State will ratify the BEPS multilateral instrument; the process for doing same; and if he will make a statement on the matter. [37125/17]
• 2017-09-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the timeframe and the process by which the anti-tax avoidance directives and the directives on administrative co-operation will be implemented; and if he will make a statement on the matter. [37126/17]
• 2017-09-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost his Department incurred in each of the past five years due to debit and credit card payment services and banking fees; the financial institutions to which the payments were made; and if he will make a statement on the matter. [37224/17]
• 2017-09-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the rationale for the reduction in the yield that applies to the prize bonds prize fund; the yield value of old bonds and prizes distributed over the past ten years, in tabular form; and if he will make a statement on the matter. [37256/17]
• 2017-07-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans to relax the criteria for the primary medical certificate for children with a disability who are not currently eligible; and if he will make a statement on the matter. [36233/17]
• 2017-07-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of persons who are exempt from USC from €0 to €13,000; and the number of persons in ranges (details supplied) subject to USC. [35638/17]
• 2017-07-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue from introducing an additional USC rate of 2%, 3%, 4%, 5%, 6% and 7% respectively on individual income above €150,000 (details supplied). [35639/17]
• 2017-07-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the reason paternity benefit is tax free while maternity benefit is taxable; and if he will make a statement on the matter. [35690/17]
• 2017-07-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the nature of his being Minister for two Departments including by reference to the role of the Houses of the Oireachtas in holding him to account (details supplied); and if he will make a statement on the matter. [35885/17]
• 2017-07-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the steps persons can take when they are of the view they should be entitled to redress and compensation through the Central Bank's tracker mortgage review but who cannot access the scheme because their bank has unilaterally decided they do not qualify; and if he will make a statement on the matter. [36419/17]
• 2017-07-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of persons who are subject to USC with income over €70,044. [34090/17]
• 2017-07-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of persons who are subject to USC. [34091/17]
• 2017-07-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of persons who are exempt from USC. [34092/17]
• 2017-07-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of persons who paid USC in 2016 and are expected to pay in 2017. [34093/17]
• 2017-07-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated additional revenue that would be raised by increasing the bank levy by ten percentage points and by 10%; and if he will make a statement on the matter. [32106/17]
• 2017-07-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated saving that would accrue from moving the entire cost of regulation of the financial sector on to the industry; and if he will make a statement on the matter. [32121/17]
• 2017-07-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated amount the tax take would increase by in 2018 by hiring 125 qualified Revenue Commissioners staff to tackle black market activity and tax evasion (details supplied). [32122/17]
• 2017-07-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans to establish a rainy day fund; and if he will make a statement on the matter. [32161/17]
• 2017-07-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of increasing the self-employed tax credit in circumstances (details supplied). [32223/17]
• 2017-07-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated impact on the 2018 fiscal space of abolishing the help to buy scheme. [32543/17]
• 2017-07-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the expected revenue from ending the capital gains tax exemption from the sale of property held within REITs. [32544/17]
• 2017-07-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the expected revenue from ending the DWT exemption for non-resident IREF shareholders from dividends related to the sale of property held within an IREF for five years. [32545/17]
• 2017-07-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the expected revenue from introducing a minimum DWT rate of 25% on all dividends paid by REITs. [32546/17]
• 2017-07-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the expected revenue from introducing a minimum DWT rate of 25% on all dividends paid by IREFs. [32547/17]
• 2017-07-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost of allowing the use of section 110 tax status by those involved in the business of loan origination (details supplied); and his plans with regard to stopping these businesses operating in a tax neutral manner. [31930/17]
• 2017-07-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the sale of a bank's (details supplied) shares could be used for anything other than the reduction of debt such as an instalment in the rainy day fund; and if he will make a statement on the matter. [31956/17]
• 2017-07-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans with regard to the universal social charge in view of the conflicting positions of the programme for Government and the Taoiseach; and if he will make a statement on the matter. [31769/17]
• 2017-07-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on whether his Department’s projections of the potential impact of Brexit are reliable in view of recent comments by the ESRI and the Irish Fiscal Advisory Council; and if he will make a statement on the matter. [31449/17]
• 2017-07-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will suspend the help-to-buy scheme immediately for new applications; and the status of the review of the scheme. [31451/17]
• 2017-07-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will ensure agricultural mart owners are not faced with high increases in the costs of insurance; and if he will make a statement on the matter. [31450/17]
• 2017-07-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the cost of the reduction of USC in budget 2017 was underestimated in view of the Exchequer figures; and if he will make a statement on the matter. [31452/17]
• 2017-07-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will end the dividend withholding tax exemption for non-resident shareholders in Irish real estate funds related to capital gains distributions from the fund when the fund holds the property for five years prior to sale; and if he will make a statement on the matter. [31448/17]
• 2017-07-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the name of the legal advisers, solicitors and barristers employed by a bank (details supplied) in respect of its appeal of a Financial Services Ombudsman ruling which was eventually withdrawn; the fees paid to each; and if he will make a statement on the matter. [30835/17]
• 2017-07-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the fees paid to date by each bank and the Central Bank for services related to the tracker mortgage investigation, by service provider and bank; and if he will make a statement on the matter. [30836/17]
• 2017-07-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the rate of duty on tobacco in each of the past ten years; the duty collected for each of those years; and if he will make a statement on the matter. [31359/17]
• 2017-07-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of persons with an annual income over €100,000. [31516/17]
• 2017-07-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of self-employed persons that are subject to the 3% USC levy which is assessed on an individual basis on income over €100,000. [31517/17]
• 2017-07-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated income that would be raised by increasing the self-employed levy on income over €100,000 of 3% to 10%, respectively. [31518/17]
• 2017-07-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated income that would be raised from introducing a new USC levy on all income earners with individual income over €100,000 of 2% to 7%, respectively, to be applied in the same way in which USC is currently applied on an individual basis. [31519/17]
• 2017-07-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of persons liable for PAYE that have employer PRSI applied on an individual basis on annual income of over €100,000. [31520/17]
• 2017-07-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost of abolishing the 3% USC surcharge on the self employed with income over €100,000. [31521/17]
• 2017-06-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the notifications received by the Central Bank to date under chapter 3.12 of the consumer protection code by notifying bank, date of notification and branch location; and if he will make a statement on the matter. [30529/17]
• 2017-06-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the compliance measures the Central Bank put in place to ensure that the obligations under chapter 3.12 of the consumer protection code are met after notification is received; the action the Central Bank has taken in cases in which the notifying bank failed to meet the obligations; and if he will make a statement on the matter. [30530/17]
• 2017-06-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the obligations under chapter 3.12 of the consumer protection code apply to cases in which a bank is drastically reducing its services at a branch; and if he will make a statement on the matter. [30531/17]
• 2017-06-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if his attention has been drawn to the clause (details supplied) now contained in some updated mortgages; if he or the Central Bank is of the view that such a carte blanche exemption from liability is within the spirit of the codes of conduct; and if he will make a statement on the matter. [30533/17]
• 2017-06-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will amend the insurance compensation fund legislation to allow the claimants at a company (details supplied) that are likely to be compensated soon; and if he will make a statement on the matter. [30254/17]
• 2017-06-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the action the Central Bank has taken after it asserted in correspondence to him that it had received false and misleading information in the context of its investigation into the motor insurance sector; and if he will make a statement on the matter. [30391/17]
• 2017-06-27
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will confirm the exemption from dividend withholding tax for European Economic Area, EEA, regulated funds regarding dividends paid by Irish real estate funds, IREFs; if his attention has been drawn to the large number of EEA funds that hold property here through IREFs, particularly British and German funds; the number of EEA funds with shareholding in IREFs that are exempt from dividend withholding tax; and if he will make a statement on the matter. [29676/17]
• 2017-06-27
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of applications that have been granted by the Central Bank under section 149 of the Consumer Credit Act 1995 for the provision of a new service or an increase in existing customer charges by each bank operating here since 1 October 2013; and the detail of each application granted. [29720/17]
• 2017-06-27
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of quarters Ireland has been in compliance with the fiscal rules since entering into the preventive arm; and if he will make a statement on the matter. [29747/17]
• 2017-06-27
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the tax treatment regarding the distribution of the value of the fund to non-resident investors in the event of an Irish real estate fund being liquidated with assets valued at greater than the market value of their cost. [30041/17]
• 2017-06-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the action he will take to stop the closure of rural banks and the diminution of services at them; and if he will make a statement on the matter. [29242/17]
• 2017-06-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the escrow account in which the estimated €13 billion plus interest from a ruling regarding a company (details supplied) will accrue interest; if so, the rate of same; if the interest will be treated as income due to the State; the estimated interest foregone as a result of the delay in collecting the money; and if he will make a statement on the matter. [29241/17]
• 2017-06-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of outstanding claims with regard to a company (details supplied) awaiting payment in increments of €100,000, in tabular form; and if he will make a statement on the matter. [26602/17]
• 2017-06-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the tax treatment of Irish REIT shares which are given as share based remuneration to employees of Irish REITs. [27116/17]
• 2017-06-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if non-resident shareholders in Irish REITs are not subject to capital gains tax upon disposal of their shareholding provided that there is an uplift in the value of their REIT shares. [27117/17]
• 2017-06-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the anti-avoidance measures which would prohibit a person from changing to a non-resident in order to avoid capital gains tax upon disposal of their shareholding provided there is an uplift in the value of their REIT shares. [27118/17]
• 2017-06-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue from tapering out the pay as you earn tax credit, the earned income tax credit and the single personal tax credit, that is no taper for married portion credit entitlements of €1,650, credits by 0.02% per €1,000 on individual income between €100,000 and €150,000 per year resulting in no entitlement to these tax credits when income is in excess of €150,000 and introducing a universal social charge, USC, levy of 2%, 3%, 4% and 5%, respectively, on all income over €150,000. [27119/17]
• 2017-06-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will confirm media reports that there is €200 million in net fiscal space available for 2018 and €3 billion of fiscal space to 2021; and if he will make a statement on the matter. [27367/17]
• 2017-06-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of residential units in the possession of each of the State backed banks that are currently unoccupied; and if he will make a statement on the matter. [27436/17]
• 2017-06-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the composition of a matter the EU calls the VAT gap, the reduced or zero rates applicable and the cost attached to each instance by product or service; and if he will make a statement on the matter. [27437/17]
• 2017-06-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of the ten companies that paid 37% corporation tax in 2016 that were members of the same group; and the number of groups of companies that paid 37% corporation tax in 2016; and if he will make a statement on the matter. [27578/17]
• 2017-06-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of companies that are dealt with by the Revenue Commissioners' large cases division for the purposes of corporation tax in each of the past ten years; the total receipts from these companies in each of the past ten years; if he will provide this figure as a percentage of total tax take in each of the past 10 years; and if he will make a statement on the matter. [27622/17]
• 2017-06-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans to regulate the companies that provided hire purchase products including personal contract plans; and if he will make a statement on the matter. [27676/17]
• 2017-06-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans to introduce a new method of measuring the size of the economy and the growth of same in view of the unreliability of GDP as a measurement in an Irish context; the work which has been carried out by his Department and the Central Bank to date in 2017; the input the EU Commission and the fiscal council have had on the issue; and if he will make a statement on the matter. [27728/17]
• 2017-06-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the advisers employed directly by a bank (details supplied) or his Department to provide advice or expertise related to the sale of the bank; the dates they were employed; the fees payable to each upfront or at the end of the process; and if he will make a statement on the matter. [27780/17]
• 2017-06-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the steps that were put in place to ensure that no inside information or conflict of interest existed in the recent sale of buy-to-let mortgages to a company (detail supplied) in view of the fact that the company had previously been employed on a pro bono basis to advise a bank (details supplied); and if he will make a statement on the matter. [27781/17]
• 2017-06-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to parliamentary Question No. 143 of 30 May 2017, the impact on the fiscal space in 2017 and the following years if his Department fails to persuade the EU Commission that the retrospective change cited should not be made; and if he will make a statement on the matter. [28080/17]
• 2017-06-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if, as per the council recommendation on the 2017 national reform programme for Ireland COM (2017) 507 final, further fiscal adjustments are required in 2017 in order to comply with the fiscal rules; and if he will make a statement on the matter. [28081/17]
• 2017-06-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the consequences of the State being found to be in a situation in which a significant deviation has occurred under the fiscal rules; and if he will make a statement on the matter. [28082/17]
• 2017-06-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost of exempting IREF funds from stamp duty on the transfer of shares; and if he will make a statement on the matter. [28335/17]
• 2017-06-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost of exempting IREF funds from VAT on property management fees; and if he will make a statement on the matter. [28336/17]
• 2017-06-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of persons affected by the tracker mortgage investigation at each of the banks involved in specifying the numbers identified as possible victims; the number of customers to date contacted each bank; the number that have had their case closed with redress and compensation paid at each bank; the timeframe in which all affected persons will have their case closed; and if he will make a statement on the matter. [28616/17]
• 2017-06-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the impact on the net fiscal space for 2018 of retaining mortgage interest relief; his plans for same; and if he will make a statement on the matter. [28684/17]
• 2017-06-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the recently agreed public sector pay deal will be counted as investment in public spending under the confidence and supply agreement that there will be a two to one ratio between investment in public spending and tax cuts; and if he will make a statement on the matter. [28685/17]
• 2017-06-01
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the expenses incurred by his Department relating to insurance of all types of in each of the past five years; the cost of each insurance policy held by his Department over the same time period per annum; the equivalent data for all bodies under the aegis of his Department; and if he will make a statement on the matter. [26286/17]
• 2017-05-30
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on whether further measures will be required in 2017 in order to comply with the provisions of the Stability and Growth Pact in view of an EU report (details supplied); the measures which may be implemented in 2017 as a result; and if he will make a statement on the matter. [25398/17]
• 2017-05-30
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans to rework the ten-year average growth calculation in view of his decision to limit ability to spend in future years not being necessary under the fiscal rules (details supplied); and if he will make a statement on the matter. [25554/17]
• 2017-05-25
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will proceed with the sale of shares in a bank (details supplied) despite a vote by Dáil Éireann to place preconditions on the sale; and if he will make a statement on the matter. [25078/17]
• 2017-05-25
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the steps Ireland has taken to collect the sum specified by the European Commission in its state aid ruling regarding a company (details supplied); and if he will make a statement on the matter. [25079/17]
• 2017-05-25
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the reason Ireland has not collected the sum specified by the European Commission in its state aid ruling regarding a company (details supplied); and if he will make a statement on the matter. [25080/17]
• 2017-05-25
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if Ireland has requested more time to collect the sum specified by the European Commission in its state aid ruling regarding a company (details supplied); and if he will make a statement on the matter. [25081/17]
• 2017-05-25
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the safeguards he will put in place to protect the rights and conditions, including pension entitlements of persons (details supplied) or other State backed banks following a sale. [25083/17]
• 2017-05-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the options being considered by the Revenue Commissioners with regard to the Border post-Brexit; and if he will make a statement on the matter. [23773/17]
• 2017-05-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the Central Bank will reopen the investigation into the misselling of payment protection insurance in view of a court ruling that the failure of a financial service provider to alert a consumer to the fact that the insurance company involved was part or fully owned by the provider constituted misselling; and if he will make a statement on the matter. [23774/17]
• 2017-05-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will suspend the help-to-buy scheme in view of the large increases in house prices; and if he will make a statement on the matter. [23357/17]
• 2017-05-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the work his Department has carried out in examining the potential benefits of an all-Ireland economy; and if he will make a statement on the matter. [23356/17]
• 2017-05-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will review the favourable tax treatment for real estate investment trusts and Irish real estate funds in view of reports that they are a factor in increasing house prices (details supplied); and if he will make a statement on the matter. [23360/17]
• 2017-05-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will request flexibility with regard to the fiscal rules in view of the well-documented impact of Brexit on the economy; and if he will make a statement on the matter. [23358/17]
• 2017-05-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will rule out further tax cuts in budget 2018 in view of recent disappointing Exchequer returns and to ensure all fiscal space is directed towards maintaining and improving public services and investment in capital infrastructure; and if he will make a statement on the matter. [23359/17]
• 2017-05-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will address a matter (details supplied) with regard to a share merger; and if he will make a statement on the matter. [22714/17]
• 2017-05-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the VAT paid by sunbed premises in 2016; the estimated extra revenue that would be generated if VAT on these services was charged at the standard rate; and if he will make a statement on the matter. [23010/17]
• 2017-05-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of persons annually who availed of the CAT group A threshold in each of the years 2012 to 2016, in tabular form; the total value claimed through this threshold; and the number of persons whose claims exceeded this threshold by the regions of Border, midlands, west region, Dublin region, east and south-east region and south-west region, as per the Revenue Commissioner's organisational chart. [23117/17]
• 2017-05-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of persons annually who availed of the CAT group B threshold in each of the years 2012 to 2016, in tabular form; the total value claimed through this threshold; and the total number of persons whose claims exceeded this threshold by regions of Border, midlands, west region, Dublin region, east and south-east region and south-west region, as per the Revenue Commissioners organisational chart. [23118/17]
• 2017-05-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of persons annually who availed of the CAT group C threshold in each of the years 2012 to 2016, in tabular form; the total value claimed through this threshold; and the total number of persons whose claims exceeded this threshold by regions of Border, midlands, west region, Dublin region, east and south-east region and south-west region, as per the Revenue Commissioners organisational chart. [23119/17]
• 2017-05-10
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the methodology and components of same used to calculate the expected income tax and universal social charge revenues to the Exchequer for 2017; and if he will make a statement on the matter. [22240/17]
• 2017-05-10
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the methodology and components of same used to calculate the corporate tax revenues to the Exchequer for 2017; the extent to which 2016 corporate tax receipts played in this calculation; and if he will make a statement on the matter. [22241/17]
• 2017-05-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he has conducted a detailed study of the size of the motor finance market here; if so, the level of household exposure if there were a change in circumstances in the car market such as a change to residual values of contracts or increased interest rates; the potential economic impact of such a change in the motor finance market; and if he will make a statement on the matter. [22111/17]
• 2017-05-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans to act on reports that there is a ticking timebomb regarding the practice of banks concerning revenue recognition before earned income from interest free credit cards in view of reports that a number of lenders (details supplied) are offering introductory 0% balances; and if he will make a statement on the matter. [21681/17]
• 2017-05-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the way in which the proposed dividend of €250 million from the State’s holding in a bank (details supplied) announced in March will impact on fiscal space for 2018; the impact the proposed sale of the bank will have on this dividend; and if he will make a statement on the matter. [21979/17]
• 2017-05-03
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he has conducted a risk analysis of the potential impact to Ireland of reforms in the short, medium and long terms regarding the proposed US corporate tax changes; and if he will make a statement on the matter. [20947/17]
• 2017-05-03
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans to revise the favourable tax treatment, and in some cases exemptions, to taxes in the cases of retail estate investment trust Irish collective asset management vehicle and qualifying investor alternative investment fund that have invested in housing here in view of recent CSO data which shows that REITs and private equity companies have purchased more than a fifth of the housing stock in Dublin over the past two years (details supplied); and if he will make a statement on the matter. [20948/17]
• 2017-05-02
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the fees to date and the anticipated fees paid by a bank (details supplied) to advisers regarding the initial public offering of the company; the details of the advisers concerned and the fees each one has received; the estimated amount of final fees to be paid; and if he will make a statement on the matter. [19178/17]
• 2017-05-02
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of investors the Government’s advisers have met to discuss the initial public offering of a bank (details supplied); and if he will make a statement on the matter. [19179/17]
• 2017-05-02
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated impact on Ireland's debt ratio of the 25% and 100% sale, respectively, of a bank's (details supplied) shares at current market value; and if he will make a statement on the matter. [19180/17]
• 2017-05-02
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the bonus or incentive plans in place for a bank's (details supplied) executives or staff linked to the initial public offering of the bank; and if he will make a statement on the matter. [19181/17]
• 2017-05-02
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on whether the whistleblower procedures for banks and other financial institutions are sufficiently strong and that they give adequate protection to whistleblowers; and if he will make a statement on the matter. [19595/17]
• 2017-05-02
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of whistleblowers' allegations currently being examined by the Central Bank; and if he will make a statement on the matter. [19596/17]
• 2017-05-02
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the Central Bank has considered re-examining historic evidence and allegations from whistleblowers in view of the new legal and ethical rules in place; and if he will make a statement on the matter. [19597/17]
• 2017-05-02
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the grounds on which a CAT payment could be delayed or paid in instalments; and if he will make a statement on the matter. [19600/17]
• 2017-05-02
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the timeframe in which CAT due is payable; and if he will make a statement on the matter. [19601/17]
• 2017-05-02
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the extent of the legal rights of persons who are in the scope of the tracker review to compensation above and beyond redress; the way the scale of such compensation might be arrived at; the person or body responsible for deciding whether to provide compensation; and if he will make a statement on the matter. [19705/17]
• 2017-05-02
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the options available to those affected by the tracker scandal who received their redress some years ago but now feel they should be entitled to compensation; and if he will make a statement on the matter. [19706/17]
• 2017-04-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on a situation in which a bank (details supplied) is seeking a dispensation to pay the new chief executive officer more than the €500,000 salary cap and or build in a bonus or long term incentive scheme into their contract. [19001/17]
• 2017-04-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance when he expects a bank (details supplied) to appoint a new chief executive officer; and if he will make a statement on the matter. [19002/17]
• 2017-04-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if a bank (details supplied) is engaging a recruitment agency or other external parties to mange the process of appointing a new chief executive officer; and if he will make a statement on the matter. [19003/17]
• 2017-04-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will use his influence as a shareholder in the appointment of a new chief executive officer at a bank (details supplied); and if he will make a statement on the matter. [19004/17]
• 2017-04-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the Revenue Commissioners recently received information from the Netherlands authorities or another country regarding tax evasion through a bank (details supplied); if so, the volume and detail of the information; and if he will make a statement on the matter. [17557/17]
• 2017-04-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the way customers that may be eligible for redress as part of the tracker mortgage review will be treated in terms of a hierarchy in the liquidation process with regard to the liquidation of IBRC; and if he will make a statement on the matter. [17660/17]
• 2017-04-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost of reintroducing the one-parent family tax credit for parents who do not qualify for the single person child carer tax credit if they have overnight access to their children a minimum of two days per week; and if he will make a statement on the matter. [17737/17]
• 2017-04-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans following the Central Bank's report of March 2017 expressing concern at the level of outsourcing within the funds industry; and if he will make a statement on the matter. [18267/17]
• 2017-04-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on the bespoke legal structures in place here for some investment funds that are being used by funds that are not tax liable and do not employ significant workers here; and if he will make a statement on the matter. [18268/17]
• 2017-04-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the consideration that has been given to the introduction of a levy on funds based on the Luxembourg model; and if he will make a statement on the matter. [18269/17]
• 2017-04-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if, with regard to the reported large reliance of Irish-based funds on outsourced service providers, his views on whether outsourced providers are regulated sufficiently; if the lack of or lower levels of regulation may expose the State to risks; the steps being taken to minimise or eliminate those risks; and if he will make a statement on the matter. [18270/17]
• 2017-04-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the name of the public interest directors in State backed banks in each year since the posts were created in tabular form; the total remuneration per director per annum; and if he will make a statement on the matter. [17168/17]
• 2017-04-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the consumer voice appointed by each lender's steering group as per the framework for conducting the tracker mortgages examination; and if he will make a statement on the matter. [17195/17]
• 2017-04-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the external independent parties appointed by each lender as per the framework for conducting the tracker mortgages examination; and if he will make a statement on the matter. [17196/17]
• 2017-04-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the banks and financial institutions that have indicated to the Central Bank that documents in respect of the cases may have been disposed of with regard to the Central Bank's investigation into the tracker mortgage issue; the specific reason documents are not available for each bank; the number of impacted accounts; the level of detail held by the lenders in respect of such accounts; the way in each case they have proposed to conduct the review in absence of these documents; and if he will make a statement on the matter. [17199/17]
• 2017-04-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if, in cases in which lenders subject to the Central Bank's tracker mortgage investigation have made proposals to proceed in the absence of documents, for each lender, the Central Bank has raised objections to the proposals; if so, the nature of these objections; the result in terms of the way the lender approached those cases; and if he will make a statement on the matter. [17200/17]
• 2017-04-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if any lender has refused requests or to engage with the process with regard to the Central Bank's investigation into the tracker mortgage issue citing the Statute of Limitations; if so, the lenders involved and the response given by the Central Bank; and if he will make a statement on the matter. [17201/17]
• 2017-04-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the Central Bank has raised concerns with lenders with regard to their communications with customers regarding the Central Bank's investigation into the tracker mortgage issue; if all lenders first contacted the Central Bank in advance of such communications; and if he will make a statement on the matter. [17202/17]
• 2017-04-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the details of all notifications of errors sent to the Central Bank by lenders (details supplied). [17203/17]
• 2017-04-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of accounts by lender that have been investigated that had been reviewed as part of previous tracker mortgage-related review with regard to the Central Bank's investigation into the tracker mortgage issue; and if he will make a statement on the matter. [17204/17]
• 2017-04-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of lenders that have included as supplementary information details in their conduct of business returns of delays in dealing with these complaints within the 40 days with regard to the Central Bank's investigation into the tracker mortgage issue; and the number of cases specified in each lender's case. [17205/17]
• 2017-04-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his understanding of the term first-time buyer in the context of the Central Bank's macroprudential rules, the help-to-buy scheme and other schemes in which this term is used; if this is an identical term in all cases; if not, the differences in the terms used; and if he will make a statement on the matter. [16953/17]
• 2017-04-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if, under the Central Bank's mortgage rules, persons seeking to buy a home with a partner are still classified as non-first time buyers if they have, for example, previously added their name to a mortgage on their parents' home for a short period; and if he will make a statement on the matter. [16954/17]
• 2017-04-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if a mechanism exists whereby a person deemed not to be a first-time buyer can present a case as to why his or her specific circumstances are exceptional in the context of the Central Bank's mortgage rules and the help-to-buy scheme; and if he will make a statement on the matter. [16955/17]
• 2017-04-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on whether a commission of investigation should be established into the sale of Project Eagle, in view of the gravity of the Committee of Public Accounts' report on the issue; and if he will make a statement on the matter. [16621/17]
• 2017-04-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost in 2017 and other years of the help-to-buy scheme based on the latest figures; and the reason no cost containment measures were put in place for the scheme. [16432/17]
• 2017-04-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans for operations along the Border by the Revenue Commissioners, including the customs division, as a result of Brexit; and if he will make a statement on the matter. [16431/17]
• 2017-04-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance when the persons affected by the tracker mortgage scandal will receive full redress and compensation; and if he will make a statement on the matter. [16435/17]
• 2017-04-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will seek an exemption from the fiscal rules in the context of the economic impact of Brexit; and if he will make a statement on the matter. [16434/17]
• 2017-04-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will commission an independent value-for-money review of NAMA's sales processes to date and, pending its report, direct that all NAMA sales be suspended; and if he will make a statement on the matter. [16433/17]
• 2017-04-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the extent of the NTMA or other State bodies' investments in the defence industry; the nature of this investment; and if he will make a statement on the matter. [16043/17]
• 2017-04-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the extent of the NTMA or other State bodies' investments in areas or projects in illegally-occupied Palestine; and if he will make a statement on the matter. [16044/17]
• 2017-04-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the value of illegal drugs seized and destroyed respectively in each of the past five years; and if he will make a statement on the matter. [16156/17]
• 2017-04-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost of putting in place a full refund of VRT and VAT for the purchase of 1,000 wheelchair-accessible taxis in the CO2 band A9 and an average price of €30,000; and if he will make a statement on the matter. [16157/17]
• 2017-04-04
  PQ
  Asked Finance

  D'fhiafraigh Deputy Pearse Doherty den Aire Airgeadais an mbeadh sé sásta fiosrúchán a sheoladh ar cé acu ar chóir lacáiste cánach a chur ar fáil do chuideachtaí a dhéanann méid áirithe fógraíochta i nGaeilge, ó tharla go n-aontaíonn tromlach na tíre seo gur chóir lipéadú dátheangach a spreagadh agus ó tharla gur féidir leis an nGaeilge cur le forbairt eacnamaíochta na tíre; agus an ndéanfaidh sé ráiteas ina thaobh. [16165/17]
• 2017-04-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of applications to date for the help-to-buy scheme as announced in budget 2017; and if he will make a statement on the matter. [16226/17]
• 2017-04-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of applications for the help-to-buy scheme that have been deemed valid to date; and if he will make a statement on the matter. [16227/17]
• 2017-04-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of successful or pending applications for the help-to-buy scheme in categories (details supplied): and the total potential cost of the scheme in each category, in tabular form. [16228/17]
• 2017-04-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the total anticipated cost of the help-to-buy scheme based on the applications to date; and if he will make a statement on the matter. [16229/17]
• 2017-04-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the average claim under the help-to-buy scheme to date; and if he will make a statement on the matter. [16230/17]
• 2017-04-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of claims under the help-to-buy scheme for the maximum amount; and if he will make a statement on the matter. [16231/17]
• 2017-04-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on whether international banks are booking their profits through the State for the purpose of tax efficiency; and if he will make a statement on the matter. [16263/17]
• 2017-04-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if consideration has been given to extending the bank levy to banks that book profits in Ireland; and if he will make a statement on the matter. [16264/17]
• 2017-04-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 125 of 31 January 2017, if he will provide an update on his reply; and if he will make a statement on the matter. [16436/17]
• 2017-04-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the tax changes that are already programmed through legislation, such as the decrease in DIRT year on year; the way these changes are factored into the fiscal space; the cost of each change per year, in tabular form; and if he will make a statement on the matter. [16476/17]
• 2017-04-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost of retaining mortgage interest relief in its current form post 2017; and if he will make a statement on the matter. [16477/17]
• 2017-04-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the basis upon which banks are deciding on the definition of a prevailing tracker rate for persons being offered a tracker rate as a result of the Central Bank examination; and if he will make a statement on the matter. [16774/17]
• 2017-04-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the rates at which each of the State backed banks were offering tracker rate mortgages on 1 January in each of the years 2008 to 2013, in tabular form; and if he will make a statement on the matter. [16775/17]
• 2017-03-30
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the way a consumer complaint against An Post for a breach of the consumer protection code with regard to financial products is treated by the Financial Services Ombudsman and Central Bank; if An Post is regulated in the same way as other financial service providers; and if he will make a statement on the matter. [15799/17]
• 2017-03-30
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of customers of a bank (details supplied) who have been identified by the IBRC liquidators as having possibly been affected by the tracker mortgage scandal. [15807/17]
• 2017-03-30
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of customers of banks (details supplied) who have received redress as a result of the Central Bank's tracker mortgage investigation; the total cost of redress to date; the anticipated final redress costs; and if he will make a statement on the matter. [15808/17]
• 2017-03-30
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if there are any legal actions in train against the IBRC liquidators from customers of a bank (details supplied) who are of the view that they were wronged in having a tracker rate denied to them and consider that the redress and compensation being offered to them is not enough; and if he will make a statement on the matter. [15809/17]
• 2017-03-30
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the way in which Article 5 of the European directive on unfair terms in consumer contracts, Directive No. 93/13, is factored into the Central Bank's investigation into tracker mortgages; and if he will make a statement on the matter. [15831/17]
• 2017-03-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated amount of tax that would be raised by a tax on second and subsequent homes levied at €400 per property. [14868/17]
• 2017-03-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated savings that would be made by reducing the maximum tax relief available on private pension contributions to 20%, 22%, 25%, 28%, 30%, 32% and 35% respectively. [14869/17]
• 2017-03-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated amount of revenue that would be generated from the reduction of pension fund allowable for tax purposes on retirement, from €1.1 million to €1.3 million, €1.5 million, €1.7 million and €2 million respectively. [14870/17]
• 2017-03-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated amount of revenue that would be raised by reducing the earnings cap for pension contributions from €115,000 to €60,000, €65,000 and €70,000 respectively. [14871/17]
• 2017-03-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised by increasing the Revenue Commissioners' personnel (details supplied). [14872/17]
• 2017-03-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised by reducing mortgage interest deductions against rent for landlords from 75% to 0%, 10%, 20%, 30%, 40%, 50% and 60%, excluding cases in which a 100% interest deduction is allowable in respect of residential property which is let for a period of three years to a tenant or tenants in receipt of certain social housing supports. [14873/17]
• 2017-03-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated net cost to the Exchequer of abolishing the local property tax. [14874/17]
• 2017-03-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the expected net effect of any measures carried over for 2018 as a result of budget 2017 measures; and if he will provide a detailed breakdown thereof, including the way they are accounted for in the fiscal space projections. [14875/17]
• 2017-03-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost to the Exchequer of dividing the capital gains tax categories into passive and active and applying a 40% rate to the passive tax activity, for example, buying shares, and 35% to active engagement, for example, selling on a business. [14876/17]
• 2017-03-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue which would be generated by the implementation of measures (details supplied). [14877/17]
• 2017-03-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be generated through increasing the tax on cigarettes by 10 cent, 20 cent and 50 cent per packet of 20, with a pro rata increase on other tobacco products. [14878/17]
• 2017-03-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue raised by placing a tax on soft sugary drinks as set out in the 2017 tax strategy papers which would apply to water based and juice based drinks which have an added sugar content of 5 g per 100 ml and above and levied at rates per hectolitre (details supplied), as indicated in the 2017 tax strategy paper. [14879/17]
• 2017-03-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised from the introduction of a new rate of 41%, 42%, 43%, 44%, 45%, 46% and 47% on a person's income in excess of €100,000. [14880/17]
• 2017-03-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised by increasing capital acquisitions tax to 34%, 35% and 36%. [14881/17]
• 2017-03-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost in terms of fiscal space of maintaining the current suspension of water charges to 1 January 2018. [14882/17]
• 2017-03-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised from the abolition of tax relief for private health insurance premiums and the capping of such relief at 5%, 10%, 12%, 15%, 18% and 19%. [14883/17]
• 2017-03-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue which would be raised from increasing the rate of commercial stamp duty to 2.5%, 3%, 3.5% and 4%. [14884/17]
• 2017-03-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised by increasing the stamp duty on share transactions from 1% to 1.1%, 1.2%, 1.3% and 1.4% respectively. [14885/17]
• 2017-03-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue that would be raised by the introduction of a new 1% wealth tax on net assets in excess of €1 million, excluding qualified provisions such as working farmland, the first 20% of a family home, capital sums in pension funds and business assets and applying to global assets for those domiciled or ordinarily resident here and to domestic assets for those resident here for tax purposes. [14886/17]
• 2017-03-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated loss of revenue from abolishing the universal social charge in full in budget 2018. [14887/17]
• 2017-03-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of exempting earners at or below €19,572 from the USC. [14888/17]
• 2017-03-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of exempting all earners at or below €19,572 from the USC and, respectively, with no USC payable on the first €19,572 of income for all persons earning over €19,572. [14889/17]
• 2017-03-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated savings that would accrue from moving the entire cost of regulation of the financial sector onto the industry, as opposed to the current 50%. [14892/17]
• 2017-03-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the volumes owed directly by the State as a result of the EU-IMF bailout, by institution; and if he will make a statement on the matter. [14573/17]
• 2017-03-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of persons with taxable income of over €100,000, €150,000 and €170,000 per annum respectively. [14623/17]
• 2017-03-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of companies that have received derogations (details supplied); the number of jobs this equates to; the way these derogations are supervised; and if he will make a statement on the matter. [14624/17]
• 2017-03-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the expected revenue that would be raised by USC in the year 2021 based on a no-policy-change basis and the relevant economic forecasts; and if he will make a statement on the matter. [14646/17]
• 2017-03-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on the fact that commercial property investors are predominately international REITs and equity funds and that prime office rents increased by 14% in the fourth quarter of 2016; if his Department conducted a risk analysis of a potential bubble in the commercial real estate sector; and if he will make a statement on the matter. [13190/17]
• 2017-03-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the expected annuities on retirement based on reaching the standard fund threshold of €1.3 million if the standard fund threshold was reduced to €1.3 million; and if he will make a statement on the matter. [12218/17]
• 2017-03-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the expected annuities on retirement based on reaching the standard fund threshold of €2 million; and if he will make a statement on the matter. [12219/17]
• 2017-03-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of pension funds drawn down on retirement on which there was an initial drawdown, that had valuations (details supplied), in each of the years 2013 to 2016, in tabular form. [12226/17]
• 2017-03-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of taxpayers who availed of the incapacitated child benefit in each of the past five years; and if he will make a statement on the matter. [12249/17]
• 2017-03-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on whether there is sufficient awareness of the incapacitated child benefit among taxpayers; if consideration has been given to proactively bringing it to the attention of possible candidates such as through collaboration with the Departments of Health, Children and Youth Affairs or Social Protection; and if he will make a statement on the matter. [12250/17]
• 2017-03-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on whether the banking sector is playing a full role in lending to builders in order that housing construction can reach the levels required to meet the need; the engagements he or his officials have had with the banking sector on this issue; and if he will make a statement on the matter. [11223/17]
• 2017-03-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of applications to date for the help-to-buy scheme as announced in budget 2017; and if he will make a statement on the matter. [11631/17]
• 2017-03-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of applications for the help-to-buy scheme that have been deemed valid to date; and if he will make a statement on the matter. [11632/17]
• 2017-03-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of successful or pending applications for the help-to-buy scheme with in each categories (details supplied) in tabular form; and the total potential cost of the scheme in each catagory. [11633/17]
• 2017-03-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the total anticipated cost of the help-to-buy scheme based on the applications to date; and if he will make a statement on the matter. [11634/17]
• 2017-03-02
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of appeals in which the Revenue Commissioners have participated in the Tax Appeals Commission process, in each of the past three years by cases won, lost or a decision not yet reached; and if he will make a statement on the matter. [10974/17]
• 2017-03-02
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of Tax Appeals Commission decisions the Revenue Commissioners have appealed to the High Court in each of the past three years; the number of cases won on appeal; the number of cases lost in the High Court that were further appealed; the total cost in legal and other fees incurred as a result of these appeals; and if he will make a statement on the matter. [10976/17]
• 2017-03-02
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the value of tax that has been collected due to legal challenges by the Revenue Commissioners of a Tax Appeals Commission decision that otherwise would not have been collected; and if he will make a statement on the matter. [10977/17]
• 2017-03-02
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the tax rebate to date to bus and coach operators under the fuel rebate scheme since it was extended to them by rebates to State-owned companies and private companies; and if he will make a statement on the matter. [10983/17]
• 2017-03-02
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the Revenue Commissioners offices in which it is planned to end the walk-in service; the timeframe and date it is planned to end this service in each office; and if he will make a statement on the matter. [10991/17]
• 2017-03-02
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost to date in 2017 and estimated cost annually of the Revenue Commissioners' use of an outsourced call centre to handle queries regarding the local property tax; and if he will make a statement on the matter. [10993/17]
• 2017-02-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will work with the Central Bank to ensure a deadline is set for all customers affected by the tracker rate mortgage scandal to receive full closure of their case along with redress and compensation; and if he will make a statement on the matter. [10016/17]
• 2017-02-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will instruct the State backed banks, including the National Asset Management Agency, NAMA,## not to sell loan books to vulture funds; and if he will make a statement on the matter. [10017/17]
• 2017-02-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on whether the abolition of the USC is neither possible nor desirable in the current economic climate and in the context of the fiscal space allowable; and if he will make a statement on the matter. [10018/17]
• 2017-02-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the reason no credit retail firms have yet been authorised by the Central Bank; and if he will make a statement on the matter. [10014/17]
• 2017-02-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the action the Government has taken to assist the almost 80,000 families in arrears on their family homes; and if he will make a statement on the matter. [10015/17]
• 2017-02-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance when the Central Bank will next publish statistics on mortgage arrears; and if he will make a statement on the matter. [9549/17]
• 2017-02-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the engagement he has had with the European Commission, the ECB or the European Banking Authority regarding a possible move of the authority to Ireland; and if he will make a statement on the matter. [9692/17]
• 2017-02-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he has identified possible locations for housing the European Banking Authority if it moves here; and if he will make a statement on the matter. [9693/17]
• 2017-02-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would accrue from increasing the air travel tax from €0 to €3 in 2018; his plans with regard to increasing the air travel tax in 2018 and 2019; and if he will make a statement on the matter. [9826/17]
• 2017-02-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated cost of abolishing the universal social charge, USC, and the impact on fiscal space in 2018, 2019, 2020, 2021 and 2022; and if he will make a statement on the matter. [10054/17]
• 2017-02-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the closure of branches in Northern Ireland by banks (details supplied) was discussed with him; and if he will make a statement on the matter. [10445/17]
• 2017-02-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if will ensure a bank (details supplied) engages fully with workers' representatives regarding its plans to close branches in Northern Ireland; and if he will make a statement on the matter. [10446/17]
• 2017-02-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if nursing homes and primary care centres here owned by Irish Real Estate Funds, IREF, will be classified as IREF assets and accordingly subject to withholding tax on distributions related to their ownership regarding the new withholding tax applied for distributions to certain non-resident investors from IREFs; and if he will make a statement on the matter. [9376/17]
• 2017-02-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if, regarding the CSO's new measurement of economic performance, which is designed to remove the distorting effects of multinational companies, to be known as adjusted gross national income, GNI, which will be phased in from the end of 2018, this new measurement will be used instead of the current economic current metrics of GDP and GNP by the European Commission, IMF and other international organisations; the way it will affect the calculation for projected fiscal space and the measurement of national debt in view of the current widespread use of the debt-GDP ratio; and if he will make a statement on the matter. [9377/17]
• 2017-02-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 137 of 14 February 2017, the reason in the reply the value of €956 million classified as written off does not match the 57% average discount as per Parliamentary Question No. 111 of 25 January 2017; and if he will make a statement on the matter. [8930/17]
• 2017-02-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 111 of 25 January 2017, if he will provide in a third column the breakdown of the €14.9 billion repaid to the agency attributable to each row; and if he will make a statement on the matter. [8932/17]
• 2017-02-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to set down the number of applications to date for the help-to-buy scheme as announced in budget 2017; and if he will make a statement on the matter. [8086/17]
• 2017-02-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to set out the number of applications for the help-to-buy scheme that have been deemed valid to date; and if he will make a statement on the matter. [8087/17]
• 2017-02-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to set out in tabular form the number of successful or pending applications for the help-to-buy scheme in categories (details supplied); and the total potential cost of the scheme in each category. [8088/17]
• 2017-02-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to set out the total anticipated cost of the help-to-buy scheme based on the applications to date; and if he will make a statement on the matter. [8089/17]
• 2017-02-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the services and sectors that attract a 9% VAT rate due to the fact they are related to the tourism sector; the tax foregone to date and in the past year as a result of each service attracting the reduced rate of 9%; and if he will make a statement on the matter. [8244/17]
• 2017-02-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will provide a breakdown of all costs due to consultancy and other external contracts with regard to his Department's financial services policy division, including a description in each case of the purpose of the contract in tabular form; and if he will make a statement on the matter. [8261/17]
• 2017-02-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of cherished numbers registered with the Revenue Commissioners in each of the past ten years; the cost and the revenue associated with this service; and if he will make a statement on the matter. [8271/17]
• 2017-02-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the legal basis on which on-course bookmakers are treated differently for tax purposes from high street bookmakers; if there is any impediment to implementing a similar differentiation for smaller bookmakers; and if he will make a statement on the matter. [8280/17]
• 2017-02-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated savings that would accrue from moving the entire cost of regulation of the financial sector onto the industry, as opposed to the current 50%; and his plans in this regard. [8296/17]
• 2017-02-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the total amount claimed in each of the years 2009 to 2016, inclusive, with regard to tax relief on the full cost of maintaining a person in a nursing home which may be allowed in cases in which the person has not been reimbursed in tabular form. [8335/17]
• 2017-02-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the total amount claimed, number of claimants and associated job creation in 2015 and 2016 with regard to tax relief through the employment investment incentive in nursing homes in tabular form. [8336/17]
• 2017-02-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the total amount claimed, number of claimants and associated job creation in each of the years 2012 to 2015, inclusive, regarding tax relief through the employment investment incentive in tabular form. [8337/17]
• 2017-02-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the total amount and number of claimants in each of the years 2012 to 2015, inclusive, regarding tax relief on retirement for certain income of sportspersons in tabular form. [8338/17]
• 2017-02-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the total amount and number of claimants in each of the years 2012 to 2015, inclusive, regarding the artist exemption on certain profits or gains earned by writers, composers, visual artists and sculptors from the sale of their work in certain circumstances in tabular form. [8339/17]
• 2017-02-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the external consultants paid by his Department to aid in the preparation of the Central Bank consolidation Bill; the amount of moneys paid to them; and if he will make a statement on the matter. [8398/17]
• 2017-02-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of voluntary disclosures made and received to date since the Finance Act that are related to offshore tax evasion; the estimated total in penalties that would have been collected had those disclosures not happened during the window in which no penalties were imposed; and if he will make a statement on the matter. [8474/17]
• 2017-02-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of persons who have availed of the rent-a-room relief in each of the past five years; the number who have applied since the increase in the threshold to €14,000; and if he will make a statement on the matter. [8485/17]
• 2017-02-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the steps the Revenue Commissioners have taken to identify possible customs posts on the Border; the locations that have been examined for these posts; and if he will make a statement on the matter. [8539/17]
• 2017-02-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the EU funds his Department accesses; the plans he is putting in place to access these funds to a greater degree in view of Brexit; if he will outline the initiatives he is pursuing to establish access to new funds in view of the challenge of Brexit; and if he will make a statement on the matter. [8806/17]
• 2017-02-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of credit servicing firms that have completed the authorisation process following the passing of the 2015 credit servicing legislation; and if he will make a statement on the matter. [7782/17]
• 2017-02-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost of maintaining the suspension of water charges in 2018; the estimated impact of a continued suspension on fiscal space in 2018; and if he will make a statement on the matter. [7907/17]
• 2017-02-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the details of the meetings he or officials of his Department have had in each of the years 2011 to 2014 in relation to private equity funds, investment funds and real estate investment trusts; the dates on which these meetings took place; the meetings listed at which he was personally in attendance; and if he will make a statement on the matter. [7565/17]
• 2017-02-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance when the financial services and Pensions Ombudsman Bill will be published; and if he will make a statement on the matter. [7572/17]
• 2017-02-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans to remove the six year rule on financial complaints; if this removal will be retrospective in nature; if so, the way this will be achieved; and if he will make a statement on the matter. [7573/17]
• 2017-02-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the legal and regulatory measures that have been put into place since the banking crash to ensure that the culture of reckless behaviour that contributed to that crash has been changed; and if he will make a statement on the matter. [7578/17]
• 2017-02-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on whether bankers are more accountable for their actions since the banking crash; if so, the basis on which he is of this view; and if he will make a statement on the matter. [7579/17]
• 2017-02-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on the possible re-emergence of a bonus-based pay culture in the banking system which could increase the probability of reckless behaviour in future; and if he will make a statement on the matter. [7580/17]
• 2017-02-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of applications that have been revived for banking licences in each of the past five years; the number of licences granted; and if he will make a statement on the matter. [7583/17]
• 2017-02-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the steps being taken to attract a greater range of banks to ensure consumers have a choice of banks; and if he will make a statement on the matter. [7584/17]
• 2017-02-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the staff of banks who are of the view that they were wrongfully moved off or denied a tracker rate mortgage are to be included in the tracker review being carried out by the banks; and if he will make a statement on the matter. [7586/17]
• 2017-02-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 111 of 25 January 2017, the total amount written off in debt for each row in the table; and if he will make a statement on the matter. [6783/17]
• 2017-02-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of successful applications to date in each relevant area under the living city initiative; and if he will make a statement on the matter. [6785/17]
• 2017-02-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the total cost to date of the living city initiative; and if he will make a statement on the matter. [6786/17]
• 2017-02-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the current operational status of a local Revenue Commissioners' office (details supplied) in County Tipperary; if there any plans to close the front office services at this location; if so, when; and if he will make a statement on the matter. [7012/17]
• 2017-02-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the current operational status of each local Revenue Commissioners' office (details supplied); and if he will make a statement on the matter. [7013/17]
• 2017-02-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the total number of persons who received a refund and-or compensation from financial institutions following the Central Bank's summary report on payment protection insurance mis-selling, in tabular form, inclusive of the specific number of affected persons with regard to each financial institution; the total value of refunds and compensation paid by each institution; and if he will make a statement on the matter. [7166/17]
• 2017-02-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of appeals before the Tax Appeals Commission on the first day of each of the past 12 months; and if he will make a statement on the matter. [7181/17]
• 2017-02-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if his Department or the Revenue Commissioners have identified any issues of concern with regard to the Finance (Tax Appeals) Act 2015; and his plans to amend the legislation. [7182/17]
• 2017-02-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance when NAMA began to use section 110 status with regard to the tax payment of €158 million by NAMA to the Revenue Commissioners and in view of the prohibition of section 110 status in relation to mortgages related to Irish property; the rationale for using this status; if the organisation used this status in joint enterprise with any private entities; and if he will make a statement on the matter. [6245/17]
• 2017-02-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 335 of 17 January 2017, when a response will issue; and if he will make a statement on the matter. [6246/17]
• 2017-02-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of applications to date for the help-to-buy scheme as announced in budget 2017; and if he will make a statement on the matter. [5368/17]
• 2017-02-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of applications for the help-to-buy scheme that have been deemed valid to date; and if he will make a statement on the matter. [5369/17]
• 2017-02-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of successful or pending applications for the help-to-buy scheme in categories (details supplied); and the total potential cost of the scheme in each category. [5370/17]
• 2017-02-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the total anticipated cost of the help-to-buy scheme based on the applications to date; and if he will make a statement on the matter. [5371/17]
• 2017-02-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance when the implementation group, as per the Credit Union Advisory Committee report, was established or will be established; and if he will make a statement on the matter. [5381/17]
• 2017-02-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the way in which the membership of the implementation group to be established as per the Credit Union Advisory Committee report will be or was arrived at; the way in which the representatives of credit unions will be or are represented; and if he will make a statement on the matter. [5382/17]
• 2017-02-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the legislative action he will take to allow credit unions to lend directly to housing bodies and local authorities for social and affordable housing; and if he will make a statement on the matter. [5383/17]
• 2017-02-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if customers of a bank (details supplied) can be assured that their debts to the bank, mortgage or otherwise, will not be sold to vulture funds or third parties prior to any sale of a State stake in the bank; and if he will make a statement on the matter. [5384/17]
• 2017-02-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if a decision to approve the sale of any shares owned by the Government in a bank (details supplied) will be put to a vote of Dáil Éireann; and if he will make a statement on the matter. [5385/17]
• 2017-02-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of legal proceedings initiated by each of the State-backed banks in each of the past 12 months, in tabular form, by proceedings regarding principal home debt, buy-to-let debt, commercial debt and other personal debt; and if he will make a statement on the matter. [5387/17]
• 2017-02-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of properties taken into possession by each of the State-backed banks in each of the past 12 months; the number in their possession at the beginning of each month, in tabular form; and if he will make a statement on the matter. [5388/17]
• 2017-02-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance when he and the Central Bank will implement the spirit of the Dáil Éireann motion passed on 26 January 2017 on tracker mortgages including the setting of a deadline for victims of the tracker mortgage scandal to be compensated; and if he will make a statement on the matter. [5420/17]
• 2017-01-31
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the Revenue Commissioners or his Department have examined whether the recent ECJ ruling on VAT on the M50 toll will have any effect on any other applications of VAT; and if he will make a statement on the matter. [3961/17]
• 2017-01-31
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the policy and legislative steps he is taking to ensure the cost of insurance is not prohibitively expensive for businesses; and if he will make a statement on the matter. [4514/17]
• 2017-01-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the expenses occurred to date, and to whom the fees, etc., were paid, as a result of the decision to appeal the EU ruling on a case (details supplied), including any expenses incurred as a result of advice sought regarding the decision to appeal the decision, in tabular form; and if he will make a statement on the matter. [3555/17]
• 2017-01-25
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of persons and corporate entities whose total repaid debts upon exiting NAMA were at certain loan book values (details supplied) with regard to NAMA debtors that have exited the agency up to January 2017, having repaid their debts to NAMA, in tabular form; and if he will make a statement on the matter. [3345/17]
• 2017-01-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the effect on fiscal space if Bus Éireann were to be placed on balance sheet for the purposes of the budget; and if he will make a statement on the matter. [2642/17]
• 2017-01-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will report on recent meetings he held with a bank (details supplied) regarding remuneration at that bank or any other meetings with other banks at which this issue was discussed; and if he will make a statement on the matter. [2643/17]
• 2017-01-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on the maintenance of a salary cap at the State-backed banks; and if he will make a statement on the matter. [2644/17]
• 2017-01-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the potential impact of items (details supplied) on the fiscal space for 2018, 2019 and 2020; if he will be issuing revised Exchequer targets for 2017 in line with the 2016 Exchequer out-turn; and if he will make a statement on the matter. [2812/17]
• 2017-01-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on the levels of competition in the retail banking sector here, the benefits it confers on customers and the creation and sustainment of good careers; his further views on the possible withdrawal of a bank (details supplied) from the market; the engagement his Department has had with this bank regarding its presence in the market here; and if he will make a statement on the matter. [3152/17]
• 2017-01-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the purpose of each item of legislation listed in the legislative programme for his Department. [3188/17]
• 2017-01-19
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of times in the past year and each of the past five years banks operating here have failed to process the payment of workers on schedule due to an operational issue at the bank; the names of the banks involved; the number of occasions each bank failed to make the payments; the estimated number of workers affected in each case; and if he will make a statement on the matter. [2242/17]
• 2017-01-19
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of properties owned by NAMA as opposed to property debt owned; the description and approximate value for each property, both residential and commercial, in tabular form; and if he will make a statement on the matter. [2447/17]
• 2017-01-19
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of vacant homes State-backed banks have in their possession as of 16 January 2017; the number they have given or sold to the Housing Agency or any other State body in each of the past five months; and if he will make a statement on the matter. [2448/17]
• 2017-01-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the way in which he will ensure that those responsible are held accountable for the financial and social distress caused by their removal of the right to a tracker mortgage to thousands of families; and if he will make a statement on the matter. [1986/17]
• 2017-01-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will propose an amendment to the NAMA legislation to allow NAMA to play a greater role in the provision of social housing and housing in general; and if he will direct NAMA to carry out an audit of all its properties to ascertain which assets might be suitable for housing. [1735/17]
• 2017-01-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will make a request to a company (details supplied) that it attend the upcoming finance committee hearings on the EU state aid ruling related to the company and Ireland. [1736/17]
• 2017-01-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the legislative and regulatory steps he will take to ensure that the owners of mortgage credit are fully regulated as opposed to the credit servicers; and if he will make a statement on the matter. [1734/17]
• 2017-01-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the way in which the Report on the Costs of Motor Insurance will help put an end to the boom-bust model underpinning motor insurance here; and if he will make a statement on the matter. [1738/17]
• 2017-01-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if, in view of the ongoing increases in house prices, he will abolish the help-to-buy scheme; and if he will make a statement on the matter. [1737/17]
• 2017-01-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the public element there is to the ongoing Central Bank inquiry into a building society (details supplied); and if he will make a statement on the matter. [41092/16]
• 2017-01-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance when the results of the Central Bank inquiry into a building society (details supplied) will be published and the form in which they will be published; and if he will make a statement on the matter. [41093/16]
• 2017-01-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the expected cost of the Central Bank inquiry into a building society (details supplied) currently under way; and if he will make a statement on the matter. [41094/16]
• 2017-01-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the findings possible for the Central Bank to arrive at, and the penalties on persons it can impose, as a result of the inquiry into a building society (details supplied) currently under way; and if he will make a statement on the matter. [41095/16]
• 2017-01-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of applications to date for the help-to-buy scheme as announced in budget 2017; and if he will make a statement on the matter. [41612/16]
• 2017-01-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of applications for the help-to-buy ##scheme that have been deemed valid to date; and if he will make a statement on the matter. [41613/16]
• 2017-01-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of successful or pending applications for the help-to-buy scheme in each category (details supplied), in tabular form. [41614/16]
• 2017-01-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the total anticipated cost of the help-to-buy scheme based on the applications to date; and if he will make a statement on the matter. [41615/16]
• 2017-01-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance when the transfer of money from a company (details supplied), as per the EU state aid ruling, to an escrow account will take place; and if he will make a statement on the matter. [1178/17]
• 2017-01-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the way in which the amount to be transferred from a company (details supplied) to an escrow account, as per the EU state aid ruling, will be calculated; and if he will make a statement on the matter. [1179/17]
• 2017-01-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the amount to be transferred from a company (details supplied) to an escrow account, as per the EU state aid ruling; and if he will make a statement on the matter. [1180/17]
• 2017-01-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans to publish a Finance Bill before budget 2018; and if he will make a statement on the matter. [1293/17]
• 2017-01-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans to legislate to impose penalties for enablers of offshore tax evasion or non-compliance as happened recently in Britain (details supplied); his views on the suitability of that legislation to Irish law; and if he will make a statement on the matter. [1294/17]
• 2017-01-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the total net amount of dividend withholding tax collected in relation to Irish dividends paid to non resident corporate or individual investors in each of the years 2004 to 2015, in tabular form; and if he will make a statement on the matter. [1926/17]
• 2017-01-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the standard and reduced rates available for withholding tax applied to dividends paid by Irish REITs to non-resident corporate and individual shareholders from the USA, Canada, Britain, France, Germany, Austria, China, Spain, Australia and Switzerland, outlining for each the circumstances allowing for the reduced rate of dividend withholding tax, in tabular form; and if he will make a statement on the matter. [1927/17]
• 2017-01-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the circumstances under which dividends are paid by an Irish REIT to a non-resident investor exempt from dividend withholding tax; and if he will make a statement on the matter. [1928/17]
• 2017-01-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the circumstances under which non-resident investors in Irish REITs are able to reclaim Irish dividend withholding tax paid in respect of their Irish REIT dividends; the total amount reclaimed in 2013, 2014 and 2015, in tabular form; and if he will make a statement on the matter. [1929/17]
• 2017-01-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the net total dividend withholding tax collected in respect of Irish REIT dividends paid to non-resident investors in each of the years 2013 to 2015, in tabular form; and if he will make a statement on the matter. [1930/17]
• 2017-01-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the total amount of interest that will be applied by the State in relation to the European Commission's state aid penalty judgment against a company (details supplied); and if he will make a statement on the matter. [1931/17]
• 2017-01-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the details of the meetings he or officials of his Department have had in 2015 and 2016 in relation to private equity funds, investment funds and REITs; the dates on which these meetings took place; the meetings listed which he was personally in attendance at; and if he will make a statement on the matter. [1932/17]
• 2016-12-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the Revenue Commissioners are currently examining any other similar scheme of co-operatives involving shares given by co-ops to members and not taxed appropriately, which they intend to categorise as remuneration received by employees or self-employed contractors, in view of the recent tax assessments raised by the Revenue Commissioners regarding members of a co-op (details supplied) on the taxation of shares in the co-op received by members, in conjunction with milk received by the co-op from them and now being assessed to tax as trading income; if so, the details of same; and if he will make a statement on the matter. [40527/16]
• 2016-12-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if dividend withholding tax, DWT, is exempted under tax legislation, Revenue Commissioners guidance and the Ireland-Malta double tax treaty, in the circumstances in which the recipient of the dividend, shareholder 29.9%, is a Maltese tax resident shareholder with a 29.9% shareholding in the Irish resident company that is quoted on the Irish Stock Exchange (details supplied); and if he will make a statement on the matter. [39635/16]
• 2016-12-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if DWT is exempted under tax legislation and Revenue Commissioners guidance in the circumstances in which the recipient of the dividend, shareholder 15%, is an Irish investment fund that is regulated by the Central Bank with a 15% shareholding in the Irish resident company that is quoted on the Irish Stock Exchange (details supplied); and if he will make a statement on the matter. [39636/16]
• 2016-12-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if DWT is exempted under tax legislation and Revenue Commissioners guidance in the circumstances in which the recipient of the dividend, shareholder 15%, is an Irish limited company with a 15% shareholding in the Irish resident company that is quoted on the Irish Stock Exchange (details supplied); and if he will make a statement on the matter. [39637/16]
• 2016-12-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to the recent change in the Finance Bill to section 110, concerning the carve-out for a section 110 company that is involved in the loan origination business, if an Irish non-bank lender operating an origination platform for an investment bank offering finance to the Irish commercial property market would be able to operate in a tax-neutral manner as a section 110 company; and if he will make a statement on the matter. [39325/16]
• 2016-12-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if his attention has been drawn to the fact that insurers are charging significant sums for a change of address on motor insurance; if the Financial Services Ombudsman has ever made any findings regarding this practice; and if he will make a statement on the matter. [38296/16]
• 2016-12-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will review plans for a tax rebate for first-time buyers in view of the Central Bank's changes to the mortgage lending rules; and if he will make a statement on the matter. [38327/16]
• 2016-12-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance when he will formally publish legislation on the amalgamation of the offices of the Financial Services Ombudsman and the Pensions Ombudsman. [38328/16]
• 2016-12-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of properties that each of the State backed banks calculate were lost by the owners due to the fact that the owners were wrongly on a tracker mortgage (details supplied); if he will break down this number by PDHs and BTLs; the process by which these numbers were arrived at, that is, does it includes voluntary surrenders, repossessions and so on; the extra redress the banks are considering or implementing for these cases; and if he will make a statement on the matter. [38400/16]
• 2016-12-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the price at which each of the mortgage and commercial loan books at a bank (details supplied) were sold; and if he will make a statement on the matter. [38408/16]
• 2016-12-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of mortgage holders that have had their tracker mortgages restored to date as a result of the investigation ordered by the Central Bank or previous to this; and if he will make a statement on the matter. [38486/16]
• 2016-12-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the Central Bank will carry out an investigation into the activities of a bank's global restructuring division (details supplied) following the opening of a compensation scheme by a bank (details supplied) in the United Kingdom in recognition of its actions; and if he will make a statement on the matter. [38785/16]
• 2016-12-01
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if his attention has been drawn to difficulties potential new businesses are having in accessing new mortgages and loans on mixed use properties from the banking sector despite apparent credit worthiness; the approach of the State-owned banks to such applications; the details of any specific products they have for such potential start-ups; and if he will make a statement on the matter. [38131/16]
• 2016-12-01
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of expressions of interest, new applications for licences and applications for the extension of permissions the Central Bank has received from banks, insurers and asset managers since 24 June 2016. [38135/16]
• 2016-12-01
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the timeframe in which the Central Bank is in a position to answer applications for licences from banks, asset managers and insurers; the way in which those timeframes compare to the situation before 24 June 2016; and if he will make a statement on the matter. [38136/16]
• 2016-12-01
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the efforts the Central Bank has made to increase resources in order that it can cope with the increase in applications in the aftermath of Brexit; and if he will make a statement on the matter. [38137/16]
• 2016-12-01
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of extra staff that have been added to each of the areas of banks, insurance and funds and asset management in the Central Bank or his Department since the vote on Brexit; and if he will make a statement on the matter. [38138/16]
• 2016-12-01
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the Central Bank has experienced difficulty hiring in any of the areas of banks, insurance and funds and asset management; the reason for such difficulties since the vote on Brexit; and if he will make a statement on the matter. [38139/16]
• 2016-12-01
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of vacant homes in possession in each of the State-backed banks in each of the past ten months; his plans to use these homes to alleviate the housing crisis; and if he will make a statement on the matter. [38164/16]
• 2016-11-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the action which will be taken to recoup the pension tax relief given to the €73 million transferred overseas (details supplied); the anti-avoidance measures which can be put in place to stop this happening; and if he will make a statement on the matter. [37114/16]
• 2016-11-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will provide for each bank the State has a share in, the number of cases being investigated by the bank as part of its review into the sale of tracker mortgages; when each bank will conclude its investigation; and if he will make a statement on the matter. [37433/16]
• 2016-11-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of cases in which each State backed bank has admitted it was at fault with regard with regard to the tracker mortgage investigations being undertaken by banks; the number of these cases in which the bank has made a redress arrangement with the mortgage owner; the number of legal cases being taken overall per bank; the number within those that have availed of a redress scheme in which legal action against the bank has begun or concluded; and if he will make a statement on the matter. [37434/16]
• 2016-11-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if lifetime mortgages are classified as housing loans for the purposes of the Credit Consumer Act; and if he will make a statement on the matter. [36438/16]
• 2016-11-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the legal impact of an inclusion where a loan cannot be subject to a cooling off period waiver and such a waiver has been included in the contract; and if he will make a statement on the matter. [36439/16]
• 2016-11-23
  VOTE
  Finance Bill 2016 · 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.

  • ✗ voted against the motion motion passed · 58–38
  • ✓ voted to add an amendment to the bill motion failed · 38–56
  • ✓ voted to add an amendment to the bill motion failed · 38–59
  • ✓ voted to add an amendment to the bill motion failed · 47–60
• 2016-11-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance when the Central Credit Register will be operational; the reason for the delay in its creation; and if he will make a statement on the matter. [35758/16]
• 2016-11-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number and identity of credit unions approved for debit card services and member personal current account service; the dates on which they were approved; and if he will make a statement on the matter. [35855/16]
• 2016-11-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the regulation in place regarding the conduct of equity release and lifetime mortgages; and if he will make a statement on the matter. [36302/16]
• 2016-11-22
  VOTE
  Finance Bill 2016 · 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.

  • ✓ voted to add an amendment to the bill motion failed · 30–54
  • ✓ voted to add an amendment to the bill motion failed · 26–91
• 2016-11-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the process by which a person (details supplied) can obtain the original certificate of conversion in respect of a vehicle, as requested by the NTRA for the purpose of completing a technical assessor’s full report, in a scenario whereby the certifying company is no longer trading and a copy of the aforementioned document has been deemed inadmissible for such purposes; and if he will make a statement on the matter. [35527/16]
• 2016-11-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance regarding the recent strong rise in bond yields, a key measure of long-term interest rate expectations, if he has assessed the potential cost of rising interest rates on our national debt and economic growth over the coming years; and if he will make a statement on the matter. [35425/16]
• 2016-11-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he has conducted a risk assessment on the potential for a decrease in our corporate tax receipts in view of potential changes to the United States tax code; and if he will make a statement on the matter. [35426/16]
• 2016-11-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on the ESRI's assertion that the structural deficit may be overstated due to a failure to adequately capture housing market developments. [35427/16]
• 2016-11-15
  VOTE
  Finance Bill 2016

  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.

  • ✗ voted against the motion motion passed · 5–1
• 2016-11-10
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance when he will receive the report on the cost of motor insurance (details supplied); and the steps he will take, legislatively and through regulation, to enact its recommendations. [34089/16]
• 2016-11-10
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he supports the proposal that credit union movement should be empowered to offer debit card facilities to its members if it so chooses; and if he will make a statement on the matter. [34029/16]
• 2016-11-10
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans to review the fiscal space for the coming years in view of currency exchange rate changes and the economic impact of Brexit. [34032/16]
• 2016-11-10
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the plans of State backed banks to sell mortgage loan books to third parties; and if he will instruct these banks to only sell to regulated and reputable parties. [34030/16]
• 2016-11-10
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans to modernise the consumer protection regulations and laws as they relate to financial products; and his views on whether the Central Bank is the appropriate body for this consumer protection role. [34031/16]
• 2016-11-10
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on the EU Commission’s proposed common consolidated corporate tax base; and if he will make a statement on the matter. [34033/16]
• 2016-11-10
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of companies that have availed of the knowledge development box since its introduction; if he will provide a breakdown of the companies by size, that is, micro, small and medium enterprises (SME) or large companies; his plans to assess the impact of the knowledge development box; and if he will make a statement on the matter. [34121/16]
• 2016-11-10
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the total cost in tax foregone to date or the anticipated cost for 2016 of the knowledge development box. [34122/16]
• 2016-11-10
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the portion of the recent increase in corporation tax receipts attributed to each of the factors, currency fluctuations, one-off payments, improved trading conditions and timing factors; and if he will make a statement on the matter. [34123/16]
• 2016-11-10
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of times the IFSC funds working group has met in 2016; the agenda points for each meeting; and if he will make a statement on the matter. [34124/16]
• 2016-11-10
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of countries, with which the State has a double taxation agreement; and if he will make a statement on the matter. [34125/16]
• 2016-11-10
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the steps he has taken to implement the action points recommended by the OECD under the BEPS initiative; and if he will make a statement on the matter. [34126/16]
• 2016-11-10
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the status of the State's implementation of the anti-tax avoidance directive; the legislative or regulatory steps he plans to take to complete its implementation; and if he will make a statement on the matter. [34127/16]
• 2016-11-10
  VOTE
  Finance Bill 2016

  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.

  • ✗ voted against the motion motion passed · 5–2
• 2016-11-09
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the status of the liquidation process at IBRC including a list of all groups of creditors; the likelihood that they will be paid; and the likely financial result for the state. [33903/16]
• 2016-11-09
  VOTE
  Finance Bill 2016 · 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.

  • ✓ voted to add an amendment to the bill motion failed · 3–3
  • ✗ voted against the motion motion passed · 3–2
  • ✗ voted to reject an amendment to the bill motion passed · 6–2
  • ✗ voted against the motion motion passed · 6–2
• 2016-11-03
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of complaints to the Financial Services Ombudsman that were deemed to be inadmissible because of the six-year time limit in which complaints can be made for each of the past five years; and if he will make a statement on the matter. [33089/16]
• 2016-11-02
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the assessment that was carried out by his Department on the impact on supply and demand conditions in the housing market of the help-to-buy scheme announced in budget 2017; and if he will make a statement on the matter. [32537/16]
• 2016-11-02
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will provide a list of all persons, representative organisations or institutions he or his Department consulted or met to discuss the help-to-buy scheme announced in budget 2017; and if he will make a statement on the matter. [32538/16]
• 2016-11-02
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will list all measures announced in the Finance Bill 2016 that still require EU approval; if he will list all measures still pending EU approval from previous years; and if he will make a statement on the matter. [32608/16]
• 2016-11-02
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if Ireland's knowledge development box scheme is compatible with the EU's proposed common consolidated corporate tax base; and if he will make a statement on the matter. [32725/16]
• 2016-10-27
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of persons who have availed of the foreign earnings deductions each year; the total cost each year; the numbers availing of it by relevant state; and if he will make a statement on the matter. [32374/16]
• 2016-10-27
  VOTE
  Finance Bill 2016

  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.

  • ✗ voted against the motion motion passed · 59–41
• 2016-10-25
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to set out in tabular form the number of complaints to the Financial Services Ombudsman in each of the past five years that related to certain areas (details supplied). [31456/16]
• 2016-10-25
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to set down the EU countries, if any, that have officially indicated that they intend to seek tax for their own country from the payment the European Commission ordered be made to Ireland in respect of a company (details supplied); and if he will make a statement on the matter. [31628/16]
• 2016-10-25
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to set down in tabular form the number of persons claiming start-your-own-business relief; the associated amounts claimed by each person in increments of €1,000 for each of the years 2013, 2014 and 2015; and if he will make a statement on the matter. [31630/16]
• 2016-10-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the impact on growth projections and fiscal space projections if his Department's current technical assumption for the euro-sterling exchange rate of €0.81 for 2016 and €0.85 for each of the years 2017 to 2021 is revised in view of the fact that the rate of exchange is currently above €0.90 and it appears that this current exchange rate is a structural change for the coming years as opposed to a cyclical fluctuation; and if he will make a statement on the matter. [31432/16]
• 2016-10-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the gross and net fiscal space for each of the years 2018 to 2022; and if he will make a statement on the matter. [31433/16]
• 2016-10-19
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will provide for each tax measure announced in budget 2017, the full year cost; and if he will make a statement on the matter. [31051/16]
• 2016-10-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance with regard to his Department's projected yield of €50 million in 2017 from section 110 and funds changes, the portion of this expected yield that relates to section 110 changes and the portion that relates to funds changes; the details of the proposed fund changes; and if he will make a statement on the matter. [30744/16]
• 2016-10-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the date he will publish the finance Bill. [30745/16]
• 2016-10-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will confirm the assertion from the Irish Fiscal Advisory Council that the State will miss its key borrowing target, the structural balance in 2017, as a result of the €1.3 billion budget 2017 package, as opposed to the €1 billion package mooted in September 2016; and if he will make a statement on the matter. [30753/16]
• 2016-10-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will confirm the assertion from the Irish Fiscal Advisory Council that the State will breach its overspending limit, the expenditure benchmark, a result of the €1.3 billion budget 2017 package, as opposed to the €1 billion package mooted in September 2016; and if he will make a statement on the matter. [30754/16]
• 2016-10-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the impact the increase of €155 million will have on the State's compliance with the structural deficit target for 2016 and the expenditure benchmark for 2016 (details supplied); and if he will make a statement on the matter. [30755/16]
• 2016-10-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the groups, persons or political representatives he has met in the context of planning budget 2017 and the finance Bill; and if he will make a statement on the matter. [30925/16]
• 2016-10-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the groups, persons or political representatives officials from his Department have met in the context of planning budget 2017 and the finance Bill; and if he will make a statement on the matter. [30926/16]
• 2016-10-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will legislate to ensure that Irish collective asset-management vehicles are used for their purpose of investment by funds rather than as a tool for investment by a person; and if he will make a statement on the matter. [29378/16]
• 2016-10-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to outline the progress made on implementing the programme for Government commitment to thoroughly investigate the German Sparkassen model for the development of local public banks that operate within well-defined regions; and if he will make a statement on the matter. [29592/16]
• 2016-10-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to outline the reason the VAT receipts to September 2016 are 2.7% or €278 million behind profile; his views on the matter; and if he will make a statement on the matter. [29858/16]
• 2016-10-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to outline the reason the figures regarding stamp duties are 13%, or €110 million, behind year-on-year on receipts and 10.5%, or €87 million, behind profile; further to Exchequer receipts to September 2016, if he will provide a breakdown of stamp duties into residential, commercial and shares for stamp duty receipts to September 2015 and a profile for 2016 to September; and if he will make a statement on the matter. [29859/16]
• 2016-10-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the reason customs receipts to September are 18.9%, €54 million, behind profile; his views on this; and if he will make a statement on the matter. [29860/16]
• 2016-10-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of persons outside the payroll shared service centre, in increments of €5,000, in receipt of lump sums on retirement from the public service; and the corresponding amount of the lump sum in each of the years 2013 to 2015 granted by his Department. [28767/16]
• 2016-10-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of chargeable persons for income tax who have annual income of €19,572 or less. [28846/16]
• 2016-10-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost to the State of the historical farm rescue package scheme of 1982 to 1985, which included a waiver of corporation tax normally payable by banks involved in the scheme; the amount of tax forgone broken down by financial institution; and if he will make a statement on the matter. [28485/16]
• 2016-09-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will direct NAMA to suspend all sales processes under way in respect of an organisation (details supplied) in view of the Comptroller and Auditor General's report on the sale of the organisation and the forthcoming commission of investigation. [27797/16]
• 2016-09-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will consider removing the exemption from dividend withholding tax for non-resident investors of qualifying investor alternative investment funds on dividends relating to profits or gains relating to lands and property situated in Ireland. [27537/16]
• 2016-09-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance when he or any of his officials were first informed that there were companies incorporated in the State but which had no tax residency in the world, that is, stateless; and the person by whom he and-or his officials were informed. [27536/16]
• 2016-09-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the legislative and regulatory steps he will implement to tackle inordinate motor insurance prices. [27535/16]
• 2016-09-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the status of his engagement with the State-backed banks and other banks to achieve a reduction in the standard variable rates for mortgages; and if he will make a statement on the matter. [27538/16]
• 2016-09-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the progress on the programme for Government commitments on tackling mortgage arrears; and if he will make a statement on the matter. [27539/16]
• 2016-09-27
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the firms hired by the State as legal practitioners or adviser relating to a case (details supplied); the fees paid to each firm; and if he will make a statement on the matter. [26536/16]
• 2016-09-27
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of opinions the Government has sought from the European Commission on taxation matters in the past ten years; and the result of that process in each case. [26537/16]
• 2016-09-27
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the expected yield in 2017 and 2018 from proposed changes to section 110 of the Taxes Consolidation Act, which would restrict the use of profit participating loans where they are used to finance business of section 110 companies related to Irish property transactions; and if he will make a statement on the matter. [26587/16]
• 2016-09-27
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if, regarding his proposed amendment to section 110 of the Taxes Consolidation Acts, he will restrict the use of profit participating loans where they are used to finance business of section 110 companies related to Irish property transactions; if his attention has been drawn to the fact that this amendment will allow for a situation whereby all portfolios affected can be marked to market at 5 September 2016 and accordingly any unrealised gains of the section 110 company arising on specified property business up to 6 September 2016 will be unaffected by the amendment, leading to a massive loss in capital gains tax to the Exchequer given that the majority of uplift in value of the properties and loan books affected have already taken place; and if he will make a statement on the matter. [26889/16]
• 2016-09-27
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if, regarding his proposed amendment to section 110 of the Taxes Consolidation Acts, his attention has been drawn to reports that Irish accountancy firms have been notifying clients affected by this amendment that their corporate finance departments can prepare reports uplifting the valuation of affected portfolios sufficiently to ensure that no other capital gains will accrue post 5 September 2016; the appropriate action that will be taken to ensure that such a scenario will not be facilitated; and if he will make a statement on the matter. [26890/16]
• 2016-09-27
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if, regarding his proposed amendment to section 110 of the Taxes Consolidation Acts, as published, the amendment still allows interest deductibility at an arm's length rate on all loans related to Irish property transactions; his views on the fact that this could facilitate scenarios whereby the affected portfolio can be restructured to create internal high-interest loans, for example, 15%, so long as the affected portfolio can have a report produced by an accountancy firm which shows that this is justified and reflects the market realities of this type on transaction or, alternatively, may be facilitated through an orphaned financing structure, resulting in the neutralising of much of the profit on income from the affected portfolio; if this is the case, the measures which will be taken to ensure that such a situation cannot occur; and if he will make a statement on the matter. [26891/16]
• 2016-09-27
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if, regarding his proposed amendment to section 110 of the Taxes Consolidation Acts, his attention has been drawn to reports that Irish accountancy firms have been notifying clients affected by this amendment that they should wrap their current section 110 structure inside an orphaned super QIAIFs in order to prevent the media and the public from downloading their accounts and seeing which Irish taxes they are or are not paying, considering that all Irish companies, including section 110s, must publish their accounts on the CRO website, whereas QIAIFs do not file public accounts; and if he will make a statement on the matter. [26892/16]
• 2016-09-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the total revenue collected by the State as a result of the introduction of a charge for licences for betting intermediaries and for remote betting licences; and if he will make a statement on the matter. [24879/16]
• 2016-09-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the total revenue raised to date by the introduction of betting intermediary duty and the expected revenue in 2016; and if he will make a statement on the matter. [24880/16]
• 2016-09-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if his attention has been drawn to the fact that a growing number of developers and speculators are using special purpose vehicles, including section 110 companies, ICAVs and qualifying investor funds for tax efficient reasons to structure their business dealings in land and property; and if he will make a statement on the matter. [24408/16]
• 2016-09-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance when the Central Bank first became aware of issues at a company (details supplied) and the steps it took from that date to protect Irish consumers. [24613/16]
• 2016-09-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the Central Bank is currently in contact with regulators from any other countries regarding concerns the bank has concerning insurance companies operating here; and if he will make a statement on the matter. [24614/16]
• 2016-09-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on whether section 8 of the Charities Act 2009 is functioning as intended in preventing the abuse of charity status by special purpose vehicles; and if he will make a statement on the matter. [24617/16]
• 2016-09-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if his Department has made an estimate of the revenue forgone each year as a result of lenders claiming mortgage interest relief on interest charges rather than paid prior to the changes in January 2014; and if he will make a statement on the matter. [24622/16]
• 2016-09-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of insurers that will take part in the EIOPA stress tests in 2016; the percentage of the market the partaking companies account for and the sectors of the market, life or non-life, they represent; and if he will make a statement on the matter. [24624/16]
• 2016-09-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the analysis his Department or the Central Bank carried out following the EIOPA stress tests in 2014; and the results of this analysis and the follow up regulatory action taken as a result. [24625/16]
• 2016-09-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on whether lenders here that offer standard variable rate mortgages are complying with the letter and spirit of the directive on credit agreements for consumers relating to residential immovable property as implemented by SI 142 of 2016; and if he will make a statement on the matter. [24634/16]
• 2016-09-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the reason credit servicing firms do not contribute via the industry funding levy; and if he will make a statement on the matter. [24857/16]
• 2016-09-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of persons who paid and the amount of revenue raised regarding the 5% USC surcharge on property reliefs in each year since its introduction; and if he will make a statement on the matter. [24884/16]
• 2016-09-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of vacancies at assistant principal level or higher that have existed in each of the past five years or are currently vacant in his Department; the time taken to fill each vacancy; and if he will make a statement on the matter. [24970/16]
• 2016-09-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the effect on gross domestic product or likely effect of the move by a company (details supplied) to domicile here; and if he will make a statement on the matter. [24988/16]
• 2016-09-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of persons availing of mortgage interest relief in each of the following categories and the number of persons who exceed the ceilings in each of the categories: single person, first-time buyer who bought in the years 2004 to 2009; single person, first-time buyer who bought in the years 2010 to 2012; and single person, non-first time buyers; and if he will make a statement on the matter. [25054/16]
• 2016-09-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of persons availing of mortgage interest relief in each of the following categories: and the number of persons who exceed the ceilings in each of the categories: married/in a civil partnership/ widowed/surviving civil partner person, first time buyer who bought in the years 2004 to 2009, married/in a civil partnership/ widowed/surviving civil partner person, first time buyer who bought in the years 2010 to 2012, and married/in a civil partnership/ widowed/surviving civil partner person, non-first time buyers [25055/16]
• 2016-09-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on whether the EU Commission should adopt a four-year potential output forecast horizon for reasons outlined in documents (details supplied); if Ireland has given any view on this issue at ECOFIN or any other EU institutional meeting; and if he will make a statement on the matter. [25161/16]
• 2016-09-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the State's policy regarding the remaining bailout funds and the possibility of exchanging or rolling these debts over to maximise the advantage of the current very low interest rates; and if he will make a statement on the matter. [25206/16]
• 2016-09-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will provide a comparative table showing tax take, expenditure and investment that is capital spend as a percentage of gross domestic product, GDP, before the most recent GDP figures as published by the Central Statistics Office and after; and if he will make a statement on the matter. [25264/16]
• 2016-09-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will provide for each bank the State has a share in, the number of cases being investigated by the bank as part of its review into the sale of tracker mortgages; when each bank will conclude its investigation; and if he will make a statement on the matter. [25272/16]
• 2016-09-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance with regard to the tracker mortgage investigations being undertaken by banks if he will provide, for each State-backed bank, the number of cases where the bank has admitted it was at fault; the number of these cases where the bank has made a redress arrangement with the mortgage owner; the number of legal cases being taken overall per bank; the number within those who have availed of a redress scheme where legal action against the bank has begun or concluded; and if he will make a statement on the matter. [25273/16]
• 2016-09-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of Irish tax opinions that have been given regarding property investments held through Irish regulated funds structure including AIFs and ICAVs and also for those relating to section 110 companies for each of the years 2010 to 2015, in tabular form, given that typically an Irish tax opinion would be obtained to provide tax certainty for the investor; and if he will make a statement on the matter. [25400/16]
• 2016-09-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the landlords that his Department or bodies under his aegis paid rent to in each of the past three years; and the sums paid in each case. [25417/16]
• 2016-09-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will outline the revised figures for fiscal space in each of the years 2017 to 2021, in view of the European Commission's ruling against a company's (details supplied) Irish tax arrangements; and if he will make a statement on the matter. [25498/16]
• 2016-09-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the legal costs and other costs to date incurred by his Department in relation to the EU Commission investigation into a company (details supplied) and state aid and any expected further expenses; and if he will make a statement on the matter. [25507/16]
• 2016-09-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of times the Revenue Commissioners authorised the sheriff to go after a tax payer following a final demand for arrears in each of the years 2012 to 2015; and if he will provide a breakdown of the judgments in question in bands of tax outstanding (details supplied). [25607/16]
• 2016-09-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the way the savings of €140 million anticipated by the Department of Health in the calendar year 2017 under the new framework agreement with the Irish Pharmaceutical Healthcare Association will affect the net fiscal space of €1 billion for 2017; and if he will make a statement on the matter. [25608/16]
• 2016-09-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the legal fees incurred by the State to date as a result of its decision to join a case (details supplied) before the European Court of Justice; and if he will make a statement on the matter. [25718/16]
• 2016-09-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the total annual number of persons who availed of each of the CAT group B and group C thresholds in each of the years from 2010 to 2014, in tabular form; the total value claimed through this threshold in each case; and the total number of persons whose claims exceeded this threshold in each case, broken down into regions as per the Revenue Commissioners organisational chart. [25930/16]
• 2016-09-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the value and weight of Ireland's gold reserves; if this gold is present here at all times; and if he will make a statement on the matter. [26003/16]
• 2016-09-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of applicants and the number of successful applicants, by city, under the living city initiative in tabular form; the division between commercial and residential applications and the tax foregone as a result of the scheme to date, by city. [26004/16]
• 2016-09-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the Revenue Commissioners or any other State body has been contacted by any person offering to sell information related to the Panama papers leak; and if he will make a statement on the matter. [26152/16]
• 2016-09-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will outline the system in operation by the Revenue Commissioners to determine the tax payable on cars imported for resale and the way this tax relates to the eventual selling price; and if he will make a statement on the matter. [26180/16]
• 2016-09-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the types of residential property sales that are included as cash purchases in figures released by the Central Bank; and if he will make a statement on the matter. [26189/16]
• 2016-09-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if non-mortgage purchases of residential property here exceeds the average across Europe; and if he will make a statement on the matter. [26190/16]
• 2016-07-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the date on which the last life loan products were issued here; if his Department or the Central Bank has ever reviewed the legality of these loans; and if he will make a statement on the matter. [23595/16]
• 2016-07-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if, with regard to whole of life insurance policies, data has been collected on the average premium increases in the latest reviews carried out under the policies; and if he will make a statement on the matter. [23598/16]
• 2016-07-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of exemptions granted in each of the past three years by the Revenue Commissioners for residents of the State living and working across the Border or in a different country under the exemptions for such cases in legislation regarding vehicle registration tax; and if he will make a statement on the matter. [23602/16]
• 2016-07-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the policy of the State-backed banks in applying discounts to foreign earnings when assessing a mortgage application; and if he will make a statement on the matter. [23962/16]
• 2016-07-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on the Central Bank or his Department placing a cap on the discount applied to foreign earnings by banks to encourage returning emigrants; and if he will make a statement on the matter. [23963/16]
• 2016-07-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the steps his Department will take in preparing new measures for economic growth that reflect economic activity, while stripping out aircraft leasing, inversions and other activities which distort the picture of our economic growth, in light of last week's growth figures, which were discredited both nationally and internationally; and if he will make a statement on the matter. [23973/16]
• 2016-07-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance in view of last week's revised 2015 GDP growth figure of 26.3% and its impact on our debt to GDP ratio, if the Minister's Department has conducted risk analysis as to whether this improvement in our debt to GDP ratio could move very fast in the opposite direction in the medium term as a result of multinational corporations reversing some of their recent decisions or reclassification directives from the EU, leaving our ability to borrow in a precarious position; and if he will make a statement on the matter. [23974/16]
• 2016-07-21
  VOTE
  Finance (Certain European Union and Intergovernmental Obligations) Bill 2016: Report and Final Stages

  • ✓ voted to add an amendment to the bill motion failed · 29–77
• 2016-07-19
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the impact of the 26.3% increase in GDP on Ireland's annual contribution to the EU budget; and if he will make a statement on the matter. [22625/16]
• 2016-07-19
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue from tapering out the single personal, that is, no taper for married portion of credit entitlements €1,650 pay as you earn, and earned income credits by 0.7% per €1,000 on individual income between €100,000 and €170,000 per year, resulting in no entitlement to these tax credits when income is in excess of €170,000 and introducing a levy of 2% and 4% on income over €170,000. [22095/16]
• 2016-07-19
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to outline the revised figures for fiscal space in each of the years 2017 to 2021 in light of the recently revised CSO figures for GDP growth for 2015 to 26.3%. [22356/16]
• 2016-07-19
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the process by which companies are designated as section 110 companies; and if he will make a statement on the matter. [22464/16]
• 2016-07-19
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the qualifying assets relevant to section 110 companies and when each of these assets was designated as qualifying; and if he will make a statement on the matter. [22465/16]
• 2016-07-19
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost of increasing the PAYE and self-employed tax credits by €400 each and tapering out the increase from €55,000 to €65,000, by 10% per €1,000, resulting in no entitlement to the increased credit over €65,000. [22579/16]
• 2016-07-19
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost of increasing the PAYE and self-employed tax credits by €300 each and tapering out the increases from €50,000 to €70,000, by 5% per €1,000, resulting in no entitlement to the increased credit over €70,000. [22580/16]
• 2016-07-19
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost of increasing the PAYE and self-employed tax credits by €400 each and tapering out the increases from €50,000 to €70,000, by 5% per €1,000, resulting in no entitlement to the increased credit over €70,000. [22581/16]
• 2016-07-19
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost of increasing the PAYE and self-employed tax credits by €300 each and tapering out the increase from €55,000 to €65,000, by 10% per €1,000, resulting in no entitlement to the increased credit over €65,000. [22582/16]
• 2016-07-19
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost of increasing the PAYE and self-employed tax credits by €200 each and tapering out the increase from €55,000 to €65,000, by 10% per €1,000, resulting in no entitlement to the increased credit over €65,000. [22583/16]
• 2016-07-19
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to report on his meeting with EU Commissioner Vestager; and if he will make a statement on the matter. [22624/16]
• 2016-07-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the timeframe and the means by which he will implement the programme for Government commitment to establish a new national service to standardise the supports available to borrowers in mortgage arrears, with powers and resources needed to advise, assess, negotiate and recommend solutions; and if he will make a statement on the matter. [21659/16]
• 2016-07-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the membership of his Department's task force reviewing the insurance environment; the number of times it has met; and the attendance at each meeting. [21660/16]
• 2016-07-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he received a first report from his Department's task force reviewing the insurance environment focusing on the compensation issue; and when he will publish the report. [21661/16]
• 2016-07-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number and nature of his modules his Department's task force reviewing the insurance environment intends to cover; the timeframe in which each one is scheduled to conclude; and if he will make a statement on the matter. [21662/16]
• 2016-07-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the situation for Irish mortgage holders who have a tracker mortgage linked to the European Central Bank rate with a British bank no longer operating here (details supplied) in view of the likelihood of Britain leaving the EU; and if he will make a statement on the matter. [21732/16]
• 2016-07-12
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the amount of pre-financing by programme his Department has applied for with regard to the current phase of EU funding programmes; the amount that is likely to be reimbursed to the European Commission; the reasons this money will be reimbursed. [20579/16]
• 2016-07-12
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the European Union Commission has ever attempted to or actually imposed fines on Ireland because of the State's vehicle registration tax system; and if he will make a statement on the matter. [20625/16]
• 2016-07-12
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue raised through vehicle registration tax for each of the past seven years; and if he will make a statement on the matter. [20626/16]
• 2016-07-12
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the net change in value of shares held by the State in each bank in which he has shares since the referendum on Britain leaving the European Union; and if he will make a statement on the matter. [20798/16]
• 2016-07-12
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of names put to him to bring to Government for the post of Ireland's appointee as vice-president of the European Investment Bank; and if he will make a statement on the matter. [20865/16]
• 2016-07-12
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of applicants there were for the post of Ireland's appointee as vice-president of the European Investment Bank; and if he will make a statement on the matter. [20866/16]
• 2016-07-12
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the names of the two independent external third parties with appropriate senior level experience of the public service, banking and finance, and European Union Institutions appointed as part of the selection process for Ireland's appointee as vice-president of the European Investment Bank. [20867/16]
• 2016-07-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views that insurance premium increases in areas apart from motor insurance may be linked to core underwriting losses and an environment of very low investment returns; and if he will make a statement on the matter. [20402/16]
• 2016-07-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the fees or any other form of remuneration paid to a company (details supplied) by his Department in each of the past ten years; and if he will make a statement on the matter. [20243/16]
• 2016-07-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost of the special liquidation of IBRC to date; and the estimated final cost. [20337/16]
• 2016-07-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance why Ireland repaid only 81% of its International Monetary Fund loan earlier and the potential saving in repaying the remaining loan earlier than scheduled; and if he will make a statement on the matter. [19882/16]
• 2016-07-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he is aware of an increase in incidences of workers who are resident in the South and employed in the North being stopped by customs officials for suspected non-payment of vehicle registration tax in respect of vehicles which, as part of an employment entitlement, are registered in the North and have been provided to them through a rental scheme administered by a third party on behalf of their employer; the efforts being made by customs officials to afford such workers, who have applied for the relevant tax exemption and are awaiting for a decision in respect of an appeal, the opportunity to have their cases determined in a timely and just manner; and if he will make a statement on the matter. [19974/16]
• 2016-07-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to provide the use of the exceptions under the Central Bank's lending rules by a bank (details supplied) by the amount under the loan-to-value rules, in tabular form; the amount under the loan-to-income rule and the amount that was granted to buy-to-let mortgages; and if he will make a statement on the matter. [19163/16]
• 2016-07-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue from tapering out the personal, pay as you earn and earned income credits by 0.7% per €1,000 on individual income between €100,000 and €170,000 per year, resulting in no entitlement to these tax credits when income is in excess of €170,000. [19332/16]
• 2016-07-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue from tapering out the personal, pay as you earn and earned income credits by 0.7% per €1,000 on individual income between €100,000 and €170,000 per year, resulting in no entitlement to these tax credits when income is in excess of €170,000 and introducing levies of 2% and 4% on income over €170,000. [19333/16]
• 2016-07-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue from tapering out the pay as you earn and earned income credits by 5% per €1,000 on individual income between €100,000 and €140,000 per year, resulting in no entitlement to these tax credits when income is in excess of €140,000 and introducing levies of 2%, 4% and 5% on income over €140,000. [19334/16]
• 2016-07-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance regarding the CAT group A threshold, the total annual number of persons who availed of the group A threshold in each of the years from 2010 to 2014, in tabular form; the total value claimed through this threshold; and the total number of persons whose claims exceeded this threshold, broken down into regions (details supplied) as per the Revenue Commissioners organisational chart. [19337/16]
• 2016-07-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to provide a recalculation of the fiscal space available over the next five years based on the figures noted in the information box on the possible economic impact of a British exit from the European Union in the Summer Economic Statement; and if he will make a statement on the matter. [19741/16]
• 2016-07-05
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance how the loan-to-income and loan-to-value rules under the Central Bank's macro-prudential lending rules interact with each other; if there is a formula in place that limits the leeway for exceptions that can be used under one rule at the expense of the other; and if he will make a statement on the matter. [19784/16]
• 2016-06-30
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will release an updated version of the summer statement, given Britain voting to leave the European Union; and if he will make a statement on the matter. [18996/16]
• 2016-06-30
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance for details on how water charges were treated in the summer statement financials over the five year period 2017 to 2021 with regard to revenue projections, expenditure projections, fiscal space projections and allocations; and if he will make a statement on the matter. [18997/16]
• 2016-06-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will provide details of the recruitment process used to fill a recent vacancy for a clerical officer position based at the Office of the Revenue Commissioners in Donegal town; if this post was filled using the central applications facility central transfer list; if not, why this method was not utilised to recruit for this vacancy; and if he will make a statement on the matter. [18662/16]
• 2016-06-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he has been invited to the European Parliament's economic and monetary affairs dialogue hearings and his response to any invitation; and if he will make a statement on the matter. [17946/16]
• 2016-06-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the value of investments the Ireland Strategic Investment Fund has made in fossil fuel-related investments; and if he will make a statement on the matter. [17947/16]
• 2016-06-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the value of investments the Ireland Strategic Investment Fund has made in companies involved in hydraulic fracturing here or elsewhere; and if he will make a statement on the matter. [17948/16]
• 2016-06-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the payment of a domicile levy here enables a person to claim exemption from tax liability in the United States of America under the double taxation clauses in the 1997 treaty between the two countries; and if he will make a statement on the matter. [18315/16]
• 2016-06-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of cases in which Irish persons have attempted to claim exemption from foreign taxation on the basis that they have paid the domicile levy here; and if he will make a statement on the matter. [18316/16]
• 2016-06-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of persons who paid the domicile levy and the amount that was collected from the levy in 2015; his plans to increase the levy; and if he will make a statement on the matter. [18317/16]
• 2016-06-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans to implement the programme for Government commitment to deal with the mortgage crisis by working with the Central Bank to amend the code of conduct on mortgage arrears to include an obligation on providers of mortgage credit to provide a range of sustainable arrears solutions and to put the code of conduct on a statutory basis. [17748/16]
• 2016-06-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the progress made in providing a solution to those persons in areas that have recently flooded whereby they can access flood insurance at affordable prices; and if he will make a statement on the matter. [17537/16]
• 2016-06-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance when, as per the programme for Government, he will move to provide greater protection for mortgage holders, tenants and SMEs, whose loans have been transferred to non-regulated entities, that is, vulture funds; and if he will make a statement on the matter. [17538/16]
• 2016-06-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his position on abolishing the universal social charge by 2021; and his plans to replace the potential €5.6 billion income per annum by 2021 that this charge could bring in by 2021. [17539/16]
• 2016-06-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans to implement the motion on insurance costs passed by Dáil Éireann on 9 June 2016; and if he will make a statement on the matter. [17536/16]
• 2016-06-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he believes Article 114 of the Treaty of the Functioning of the European Union is the appropriate basis for the EU Commission's proposal to establish a European deposit insurance scheme; and if he will make a statement on the matter. [17400/16]
• 2016-06-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on how sovereign exposures at banks should be treated in terms of capital requirements in the context of the EU Commission's proposal to establish a European deposit insurance scheme; and if he will make a statement on the matter. [17401/16]
• 2016-06-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on the need for a common backstop and whether this view is likely to prevail in the context of the EU Commission's proposal to establish a European deposit insurance scheme; and if he will make a statement on the matter. [17402/16]
• 2016-06-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of persons in debt who have engaged with StepChange regarding their mortgage debt or any other issue and how this compares with projections; and if he will make a statement on the matter. [17412/16]
• 2016-06-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the provisions in place to prevent reckless lending within the economy and the penalties in place for lenders proved to have lent recklessly; and if he will make a statement on the matter. [17414/16]
• 2016-06-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he believes that the Registration of Titles Act was respected during the transfer of mortgage books related to the merger of banks (details supplied) and in cases where a bank left the Irish market; and if he will make a statement on the matter. [17419/16]
• 2016-06-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of companies which participated in the research and development tax credit scheme, the amounts they claimed and the number of jobs they created under the scheme in each of the years 2013 to 2015, in tabular form; and if he will make a statement on the matter. [16727/16]
• 2016-06-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to the statement in the document, Minister's Brief 2016, given its significance in revenue raising, that changes to the universal social charge would likely require the introduction of other discretionary revenue raising measures to fund it, what are these discretionary measures and when he envisages their implementation; and if he will make a statement on the matter. [16728/16]
• 2016-06-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to the statement in the document, Minister's Brief 2016, about the reduced value added tax rate for the hospitality sector, the general recovery of the economy and increasing prices in the sector raises questions about its future, his plans in this regard; and if he will make a statement on the matter. [16729/16]
• 2016-06-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to the statement in the document, Minister's Brief 2016, about work his Department is doing on pensions, work on developing and introducing a workable system, including a tax or other State incentive, if he will elaborate on what he means by other State incentive and comment on his determination of the sustainability of current pension tax reliefs over the coming years; and if he will make a statement on the matter. [16730/16]
• 2016-06-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the meetings he held at the Bilderberg conference in 2016 including their agendas and who attended; and if he will make a statement on the matter. [16766/16]
• 2016-06-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of prosecutions which have been brought against lenders for irresponsible lending in breach of Article 8(1) of the credit agreements for consumers' directive; and if he will make a statement on the matter. [16798/16]
• 2016-06-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he still intends to appeal the decision in the event of the European Union ruling that a company (details supplied) should repay tax to Ireland; and if he will make a statement on the matter. [16828/16]
• 2016-06-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he has met directly with the European Commission regarding its ongoing investigation into the tax affairs of a company (details supplied) here; and if he will make a statement on the matter. [16829/16]
• 2016-06-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he has analysed the impact on gross domestic product of a British withdrawal from the European Union; and if he will make a statement on the matter. [16839/16]
• 2016-06-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the effects of a longer period of very low inflation on debt profile; and if he will make a statement on the matter. [16840/16]
• 2016-06-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance when he will report on the proposal to tackle the difficulty in some cases of acquiring flood insurance; and if he will make a statement on the matter. [16841/16]
• 2016-06-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on the financial transaction tax, including why he is opposed to it; if this position is open to review; and if he will make a statement on the matter. [16844/16]
• 2016-06-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the options he is considering regarding his shares in Permanent TSB and the overall strategy for the bank; and if he will make a statement on the matter. [16845/16]
• 2016-06-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans to simplify and consolidate financial consumer protection legislation. [16846/16]
• 2016-06-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans to amend the Consumer Protection (Regulation of Credit Servicing Firms) Act 2015; and if he will make a statement on the matter. [16847/16]
• 2016-06-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance when the central credit register will come into operation and will operate it; and if he will make a statement on the matter. [16938/16]
• 2016-06-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans to place the code of conduct on mortgage arrears on a statutory footing; and if he will make a statement on the matter. [16939/16]
• 2016-06-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans to amend section 33AK of the Central Bank Act 1942 in line with the banking inquiry’s recommendation; and if he will make a statement on the matter. [16940/16]
• 2016-06-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the amount paid to a firm (details supplied) to date and the expected final costs in respect of work on the Central Bank consolidation Bill; and if he will make a statement on the matter. [16941/16]
• 2016-06-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the status of the planned disposal of the floating bonds held by the Central Bank related to the promissory notes; his plans to alter this strategy; the discussions he had with the Central Bank and with the European Central Bank on the issue; and if he will make a statement on the matter. [16942/16]
• 2016-06-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the figures given in the Central Bank's published insurance statistics are provided by the industry or if they are audited by the Central Bank before publication; and if he will make a statement on the matter. [16944/16]
• 2016-06-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance why he did not revise the predicted level of tax revenue from budget 2016 upwards, consistent with the out-turn of the stronger 2015 revenue base; the reason for his approach to the 2016 corporation tax forecast; and if he will make a statement on the matter. [16432/16]
• 2016-06-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the specific estimates of the cost of planned tax reductions or of the amount of new revenue that would be raised from the planned offsetting tax changes for all relevant years, given the warnings raised by the Irish Fiscal Advisory Council regarding his taxation proposals contained in the programme for a partnership Government, whereby he commits to the continued phasing out of the universal social charge and states that this and other reductions in personal tax rates will be largely funded through higher taxes in other areas, for example through non-indexation of personal tax credits and bands, [16433/16]
• 2016-06-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will release compliance figures to 2021 that reflect the reality that is incorporating his policy intentions, given the April 2015 spring economic statement in which the previous Government stated that it intended to adopt a fiscal policy stance that would meet minimum compliance with the fiscal rules and acknowledged that tax and spending projections in the stability programme update 2016 from 2017 onwards were purely technical and did not include policy changes consistent with this intention; and if he will make a statement on the matter. [16434/16]
• 2016-06-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views that under the stability programme update projections the debt-to-gross domestic product ratio is projected to fall to 69% of gross domestic product by 2021, but assuming a policy of minimum rule compliance as previously committed to is implemented from 2017 on, the debt ratio would continue to decline but would be around five percentage points of gross domestic product higher by 2021; and if he will make a statement on the matter. [16435/16]
• 2016-06-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he has conducted a risk analysis of the concentration of corporation tax receipts having risen sharply in recent years, with over 40% paid by ten companies in 2015, up from 21% in 2009 and that in 2015 corporation tax from the top ten companies amounted to over 6% of total tax revenue, approximately the same proportion of total tax revenue accounted for by stamp duty in 2007; and if he will make a statement on the matter. [16436/16]
• 2016-06-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the reason for non-compliance with the budgetary frameworks directive to date and if the Government will enhance the quality of its medium-term budgetary forecasts by providing projections based on a realistic set of assumptions in line with the requirements of the directive and the requirement under the medium-term budgetary frameworks directive that budgetary forecasts also be provided on the basis of envisaged policies and hence the Government’s medium-term fiscal plans would include the major tax and spending priorities outlined in the programme for Government; and if he will make a statement on the matter. [16437/16]
• 2016-06-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he envisages the deviation stripping out the one-off Allied Irish Banks widening by end-year and by how much, given that his spending projections imply non-compliance with the expenditure benchmark requirements for 2016 when the bank's transaction in 2015 is disregarded, with the associated overspend amounting to approximately €700 million on the basis of current stability programme update plans and given his record of under-provision for a number of Departments, in particular the Department of Health; and if he will make a statement on the matter. [16438/16]
• 2016-06-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the components of the methodology of the medium-term forecasts that were produced using the European Union commonly agreed methodology; how the forecasts are calculated; and if he will make a statement on the matter. [16440/16]
• 2016-06-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the details of the complementary medium-term baseline estimates and why they are better suited to the Irish economy, given the medium-term forecasts that were produced using the European Union commonly agreed methodology and work already commenced to develop a complementary set of medium-term baseline estimates for the supply side based on methodologies better suited to the characteristics of the Irish economy; and if he will make a statement on the matter. [16441/16]
• 2016-06-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the work undertaken or plans to develop a complementary set of medium-term baseline estimates for the supply side, based on methodologies better suited to the characteristics of the Irish economy regarding the medium-term forecasts which are currently produced using the European Union commonly agreed methodology, which is only required for fiscal surveillance and which his Department has long recognised is not appropriate for Ireland; and if he will make a statement on the matter. [16442/16]
• 2016-06-16
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on the assertion by the Irish Fiscal Advisory Council that there are risks that signs of overheating may again be missed if he exclusively relies on the commonly agreed methodology; and if he will make a statement on the matter. [16443/16]
• 2016-06-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the Central Bank is examining how it presents insurance statistics and data related to the insurance sector and in particular to the motor insurance sector; if it will publish these statistics in a more contemporaneous way and in greater detail; and if he will make a statement on the matter. [15389/16]
• 2016-06-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance when the working group examining the framework for insurance policy will report; if he will publish its report without delay; and if he will make a statement on the matter. [15390/16]
• 2016-06-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of annual prosecutions and corresponding tax, interest and penalties levied as a result of the general anti-avoidance rule since it was introduced in the Finance Act 2014, in tabular form; his views on the effectiveness of the rule; and if he will make a statement on the matter. [15558/16]
• 2016-06-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the extent to which motor insurance companies use telematics in determining premiums; if his review of the cost of insurance is examining how telematics could influence prices; and if he will make a statement on the matter. [15583/16]
• 2016-06-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost of abolishing the universal social charge on all income up to €80,000 per year and applying it only to the amount above that. [15625/16]
• 2016-06-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans to develop additional models for estimating medium-term potential growth to ensure signs of overheating are detected, as per the fiscal council's suggestion; and if he will make a statement on the matter. [15737/16]
• 2016-06-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he is aware of and his plans to examine issues causing difficulties for returning emigrants in accessing car insurance, including for commercial purposes; and if he will make a statement on the matter. [15738/16]
• 2016-06-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance when the European Union Commission will issue a decision on a case (details supplied); and if he will make a statement on the matter. [15902/16]
• 2016-06-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the status of former employees of the Irish Bank Resolution Corporation as creditors in the liquidation process; and if he will make a statement on the matter. [14272/16]
• 2016-06-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if former workers at Irish Bank Resolution Corporation will receive four weeks' redundancy pay less statutory pay, given the latest report on the liquidation of the Irish Bank Resolution Corporation; and if he will make a statement on the matter. [14273/16]
• 2016-06-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the unsecured creditors at the Irish Bank Resolution Corporation who have applied for funds from the liquidation; the value of their applications; the payment in each case; and if he will make a statement on the matter. [14274/16]
• 2016-06-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the amount of annual management fees on apartments and the amount overdue by each State backed bank. [14307/16]
• 2016-06-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to provide a breakdown by county of all Strategic Banking Corporation of Ireland funding drawn date to date. [14523/16]
• 2016-06-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the Central Bank intends to carry out any public consultation on the issue of high standard variable rates on mortgages; and if he will make a statement on the matter. [14685/16]
• 2016-06-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the date Ireland applied to join the Asian Infrastructure Investment Bank and the process by which it was decided to apply; and if he will make a statement on the matter. [14763/16]
• 2016-06-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to list the external advisers consulted and any remuneration paid to them for advice regarding the State's involvement in the Asian Infrastructure Investment Bank; and if he will make a statement on the matter. [14764/16]
• 2016-06-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the share and voting rights Ireland will enjoy in the Asian Infrastructure Investment Bank; and if he will make a statement on the matter. [14765/16]
• 2016-06-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the calculations that have been made as to what Ireland's initial and recurring contribution to the Asian Infrastructure Investment Bank will be; and if he will make a statement on the matter. [14766/16]
• 2016-06-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance how Ireland used the discretion available under the mortgage credit directive; and if he will make a statement on the matter. [14808/16]
• 2016-06-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he is aware of concerns that the mortgage credit directive has increased the difficulty for those who live in the Six Counties getting a mortgage here and for returned emigrants to acquire a mortgage here because of chapter 9, Article 23 of the directive; and if he will make a statement on the matter. [14809/16]
• 2016-06-02
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance how he calculates spending by local authorities for the purposes of the expenditure benchmark and in the calculation of fiscal space; and if he will make a statement on the matter. [14185/16]
• 2016-06-01
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Questions Nos. 59 and 79 of 26 May 2016, to answer these questions again using the current parameters within which USC is charged, to provide for the non-indexation of USC bands and thresholds and to take into account the buoyancy of USC annual receipts over the period, given that USC receipts are forecast to reach €4.9 billion by 2021. [13874/16]
• 2016-06-01
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the impediments to an Irish driver seeking motor insurance from an insurance company operating in another EU state; and if he will make a statement on the matter. [13875/16]
• 2016-06-01
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost of abolishing the €100 administration fee deducted from repayable vehicle registration tax when importing a car. [13876/16]
• 2016-06-01
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the gains in revenue from the cumulative effect of six proposed measures (details supplied). [13880/16]
• 2016-06-01
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the gains in revenue from the cumulative effect of six proposed measures (details supplied). [13881/16]
• 2016-06-01
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue that would be generated by reducing the standard fund threshold from €2 million to €1.7 million, to €1.5 million, to €1.3 million and to €1 million. [13882/16]
• 2016-06-01
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue that would be raised by increasing the Revenue Commissioners personnel by 125 qualified persons to target tax evasion and black market activity. [13883/16]
• 2016-06-01
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the net cost of abolishing the local property tax. [13884/16]
• 2016-06-01
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the details of the net effect of measures carried over for a year as a result of budget 2016, in tabular form. [13885/16]
• 2016-06-01
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the savings that would accrue from moving the entire cost of regulation of the financial sector onto the industry, as opposed to the current 50%. [13886/16]
• 2016-06-01
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost of dividing the capital gains tax categories into passive and active and applying a 40% rate to the passive tax activity, for example, buying shares, and the following 35% to active engagement, for example, selling on a business. [13888/16]
• 2016-06-01
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue generated by applying certain measures (details supplied). [13889/16]
• 2016-06-01
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance how he will operate, when he will apply and the amount he will raise from the proposed tax on sugar sweetened drinks. [13890/16]
• 2016-06-01
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost of increasing the self-employed tax credit to €800; €900; €1,000; €1,100; €1,200; €1,300; €1,400; €1,500 and €1,650 and tapering out the increase in the credit, for example, €800 minus €550 equals €250 for first taper, from income in excess of €80,000, by 5% per €1,000, for gross income between €80,000 and €100,000, and a second taper on the credit value before the increase credit, €550 from income in excess of €100,000, a reduced credit, by 5% per €1,000, for gross income between €100,000 and €120,000. [13891/16]
• 2016-05-31
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to list the Finance Bills from the 31st Dáil he intends to reinitiate; and the Bills his Department is working on, with an indicative time scale for the legislative process in each case; and if he will make a statement on the matter. [12525/16]
• 2016-05-31
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the minimum percentage improvement that was required to the structural balance for 2015 under the European Union fiscal rules; and the outturn of the 2015 percentage improvement to the structural balance. [12538/16]
• 2016-05-31
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the minimum percentage improvement required to the structural balance for 2016 under the European Union fiscal rules; and the percentage improvement he is forecasting to the structural balance for 2016. [12539/16]
• 2016-05-31
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the minimum percentage improvement required to the structural balance for 2017 under the European Union fiscal rules; and the percentage improvement he is forecasting to the structural balance for 2017. [12540/16]
• 2016-05-31
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if, with regard to the recent announcement that Government expenditure in 2015 has been revised up by €1.5 billion, reflecting a reclassification of State transactions with a bank (details supplied) which therefore raises the expenditure benchmark, he can confirm this raises the benchmark; the departmental and corresponding figures he intends to allocate this additional spending power to in 2016 and 2017; and if he will make a statement on the matter. [12554/16]
• 2016-05-31
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the date on which he will make National Asset Management Agency's 2015 management accounts available to the public; and the reason for the delay in their release, given that his Department received the 2015 accounts two months ago. [12628/16]
• 2016-05-31
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if, with regard to the correspondence supplied, he and the Central Bank believe a person (details supplied) has been treated fairly by the company; the legal avenues open to customers in such cases; and if he will make a statement on the matter. [12739/16]
• 2016-05-31
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the Central Bank is aware that an insurance company (details supplied) has written to at least one customer demanding a significant increase in premium because of a historical mistake made by the company; if it will investigate whether this company has sent similar letters to other customers; and if he will make a statement on the matter. [12740/16]
• 2016-05-31
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 160 of 6 April 2016, if the circa 11% figure given for a bank (details supplied) is a figure for the amount of new mortgage loans that are counted as exceptions under the Central Bank's loan-to-value rules or if they are the figure for exemptions, switchers, negative equity and so on; and if he will make a statement on the matter. [12801/16]
• 2016-05-31
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to expand on the programme for Government commitment to introduce a help-to-buy scheme or mortgage insurance scheme; and if he will make a statement on the matter. [13210/16]
• 2016-05-31
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the proposed help-to-buy scheme or mortgage insurance scheme will be a State-backed scheme or draw upon private insurers or investors; and if he will make a statement on the matter. [13211/16]
• 2016-05-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue the universal social charge would generate on the basis of no policy change or its phased abolition or reduction (details supplied), in each of the years from 2017 to 2021, in tabular form. [12256/16]
• 2016-05-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on assertions in the European Commission’s 2016 country report on Ireland that our tax revenue to gross domestic product ratio is low compared with the European Union average and is marginally decreasing, that tax cuts provided in the 2016 budget are likely to reduce further this ratio and that although Ireland's tax system is highly progressive overall recent measures on personal income tax are regressive; how he will address these concerns; and if he will make a statement on the matter. [12257/16]
• 2016-05-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance why he has not acted on information his Department received from a whistleblower regarding the abuse of the dwelling house exemption by high wealth persons as a means of avoiding capital acquisitions tax; the details of anti-avoidance measures and the caps on relief he has considered to stop this supposed abuse; the number of persons who have availed of this exemption and the amount of capital acquisitions tax exempted in each of the years 2006 to 2015 in tabular form. [12447/16]
• 2016-05-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost of a phased reduction (details supplied) of the universal social charge for each of the years from 2017 to 2021, in tabular form. [12448/16]
• 2016-05-25
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the way in which a citizen living in the Six Counties can purchase prize bonds; and if he will make a statement on the matter. [11945/16]
• 2016-05-25
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the value of prize bonds sold in each of the past ten years; and if he will make a statement on the matter. [11946/16]
• 2016-05-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if families in County Donegal with homes affected by mica defective blocks are exempt from paying the property tax as indicated by the previous Government; and his plans to legislate to exempt them. [11269/16]
• 2016-05-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to clarify the commitment in the programme for Government not to sell more than 25% of any bank before the end of 2018 plus any small additional shareholding required by the underwriter to complete the sales process by clarifying the meaning for each of the State-backed banks; for example, if in the case of Permanent TSB it means a further 25% and in the case of Bank of Ireland if it means 25% of the existing shares or if it could mean the entire Government shareholding. [11275/16]
• 2016-05-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the advisory opinions sought from the European Central Bank because domestic legislation affected the workings of the Central Bank; the length of time from the request until the opinion was received, by case; the legislative changes he made as a result; and if he will make a statement on the matter. [11438/16]
• 2016-05-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 202 of 17 May 2016 and his reference to Government investment in gross fixed capital formation, GFCF, if he can average all investment in capital over a four year period or just an amount based on the annual general Government GFCF outturn as produced by the Central Statistics Office; and if so, the maximum amount available to be averaged based on this outturn for each of the years 2017 to 2021. [11602/16]
• 2016-05-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the effect on the fiscal space of a windfall gain following the wind-up of the National Asset Management Agency; and if he will make a statement on the matter. [11800/16]
• 2016-05-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the effect on the fiscal space if the National Asset Management Agency transfers assets to the State at the end of its term; and if he will make a statement on the matter. [11801/16]
• 2016-05-24
  PQ
  Asked Public

  Deputy Pearse Doherty asked the Minister for Public Expenditure and Reform the cost of each measure in each commitment relevant to his Department in the programme for Government and how he will finance these, either through already committed spending, additional new spending from the fiscal space, European Union funding or otherwise, in tabular form; and if he will make a statement on the matter. [11371/16]
• 2016-05-19
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his Department's recent dealings with the European Commission relating to the ongoing investigation into tax arrangements of a company (details supplied) in Ireland and if he has an expected date for the verdict of the investigation. [10995/16]
• 2016-05-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to the statement in the programme for Government regarding the intention to "work with the Central Bank to amend the code of conduct on mortgage arrears to include an obligation on providers of mortgage credit to provide a range of sustainable arrears solutions, this code of conduct will be put on a statutory basis", what these sustainable arrears solutions will consist of and when he envisages the obligation for sustainable arrears solutions will be put on a statutory footing. [10760/16]
• 2016-05-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will indicate the source and detail of the recommendation that the Government no longer seek the direct recapitalisation of banks (details supplied) through the European Stability Mechanism, ESM, fund; and when he will make this information available to the public, given his confirmation of this course of action. [10543/16]
• 2016-05-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on the expected timeline as to when Irish variable mortgage rates will move in line with the European average, in view of the statement in the programme for Government regarding the Government’s intention to take all necessary action to tackle high variable rates. [10542/16]
• 2016-05-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to his previous assertion that the estimated cost attached to the real estate investment trust scheme relates not to an exemption from tax but rather to a move from direct taxation of rental income in the hands of investors to the taxation of dividends distributed to investors from profits arising from that rental income under this scheme, the income receipts at fund level under the scheme and the corresponding level and amount of taxation of this income in the hands of investors since its introduction by year in tabular form. [9453/16]
• 2016-05-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the amount of dividend withholding tax that has subsequently been refunded to persons and companies in accordance with the relevant double taxation agreements and through other reclaim forms in respect of dividend payments under the real estate investment trust scheme by year in tabular form. [9454/16]
• 2016-05-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of persons who have paid the domicile levy and the corresponding amount raised since its introduction by year in tabular form. [9455/16]
• 2016-05-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue that would be raised from the domicile levy were the Irish property value threshold lowered from €5 million to €3 million and the yearly income tax threshold increased from €200,000 to €400,000. [9456/16]
• 2016-05-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the historic contributions to the EU budget in monetary value for each of the years 2006 to 2015 in tabular form. [9596/16]
• 2016-05-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the expected annual contribution to the EU budget in monetary value for each of the years 2016 to 2021 in tabular form. [9595/16]
• 2016-05-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the expected growth in gross national income in both monetary value and percentage terms for each of the years 2016 to 2021 in tabular form. [9594/16]
• 2016-05-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the annual amount of tax relief provided and claimed and the associated number of items donated, for each year between 2000 and 2015, inclusive, in tabular form with regard to section 1003 of the Taxes Consolidation Act 1997, referring to tax relief that is available in respect of the donation of important national heritage items to the Irish national collections. [10290/16]
• 2016-05-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 97 of 20 April 2016, if he is aware of the number and value of approved mortgages by banks (details supplied) that are outside the normal 80% cap for non-first-time buyers or the equivalent cap for first-time buyers under the Central Bank of Ireland's macro prudential lending rules to date; and to provide details for the respective banks, in tabular form. [8999/16]
• 2016-05-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 97 of 20 April 2016, if he is not aware of the number and value of approved mortgages by banks (details supplied) that are outside the normal 80% cap for non-first-time buyers or the equivalent cap for first-time buyers under the Central Bank of Ireland's macro prudential lending rules to date; and if he is dealing with these figures. [9000/16]
• 2016-05-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the amount paid by the State into the Insurance Compensation Fund for each of the past five years, in tabular form; and if he will make a statement on the matter. [9030/16]
• 2016-05-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the amount paid to the State from the insurance levy for each of the past five years, in tabular form; and if he will make a statement on the matter. [9031/16]
• 2016-05-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the amount of fees paid to the administrators of a company (details supplied) for each of the years since it went into administration, in tabular form; and if he will make a statement on the matter. [9032/16]
• 2016-05-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the amount raised from the levies on insurance policies in each of the years 2011 to 2015, in tabular form; if the figures reflect both the gross receipts and the net receipts, less the cost and expenses of the Office of the Revenue Commissioners; and if he will make a statement on the matter. [9033/16]
• 2016-05-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the details of the fiscal space available for each of the next five years, in tabular form, given the 2016 stability programme update. [9089/16]
• 2016-05-04
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance why a person (details supplied) was issued with correspondence detailing the local property tax owing in respect of a local authority property owned by Donegal County Council; why a sum of €111.96 was subsequently deducted from this person's employment pension; how the person's personal public service number was obtained in this instance; and if he will make a statement on the matter. [9112/16]
• 2016-04-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance when he will publish the spring economic statement; and if he will make a statement on the matter. [8740/16]
• 2016-04-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to direct the National Asset Management Agency to cease sales to vulture funds; and if he will make a statement on the matter. [8109/16]
• 2016-04-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the details of the €2.8 billion the Revenue Commissioners recovered through their investigations into offshore accounts, including details of individual cases; details of the other financial product investigations that are contained in the €2.8 billion; and the corresponding amounts by year they occurred in tabular form. [8247/16]
• 2016-04-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost of no longer explicitly excluding seafarers aboard fishing vessels from the entitlement to the seafarer's allowance. [7831/16]
• 2016-04-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to provide the moneys paid out by the Insurance Compensation Fund for each of the past five years; the amount that would have been paid out if the ICF had no caps, absolute or based on percentage, on payments for third party claims, in tabular form; and if he will make a statement on the matter. [7339/16]
• 2016-04-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 160 of 6 April 2016, if he will direct Allied Irish Banks, as a State-owned bank, to provide the information requested, namely, the value of approved mortgages that are outside the normal 80% cap for non-first-time buyers or the equivalent cap for first-time buyers under the Central Bank of Ireland's macro-prudential lending rules and to show this figure as a percentage of the total approved mortgages since the rules came into operation and as a figure for 2016 mortgages to date, in tabular form, as was provided by Permanent TSB in the same reply; and if he will make a statement on the matter. [7371/16]
• 2016-04-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the income, gains and associated taxes paid in respect of qualifying investor funds investing in real estate since their introduction; the tax paid by their associated shareholders by year; and if he will make a statement on the matter. [6395/16]
• 2016-04-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the income, gains and associated taxes paid in respect of Irish collective asset management vehicles investing in real estate since their introduction; the tax paid by their associated shareholders by year; and if he will make a statement on the matter. [6396/16]
• 2016-04-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he has considered anti-avoidance measures in respect of Irish collective asset management vehicles investing in real estate, given the recent revelations concerning massive profits being made in property located here and funnelled through these vehicles, resulting in the Exchequer being deprived of corporation tax, income tax and capital gains tax earned on profits from source assets; and if he will make a statement on the matter. [6397/16]
• 2016-04-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he has considered anti-avoidance measures in respect of qualifying investor funds investing in real estate, given the recent revelations concerning massive profits being made in property located here and funnelled through these vehicles, resulting in the Exchequer being deprived of corporation tax, income tax and capital gains tax earned on profits from source assets; and if he will make a statement on the matter. [6398/16]
• 2016-04-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to his reply to Parliamentary Question No. 308 of 26 May 2015 to provide the composition of the €480 million of discretionary non-pension deductions and reliefs in tabular form; and if he will make a statement on the matter. [6399/16]
• 2016-04-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance why Corporation Tax receipts are 87% ahead of target in the first three months of 2016; and if he will make a statement on the matter. [6400/16]
• 2016-04-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if owners of more than one property, which are each subject to the local property tax, may pay all their tax liabilities through the post office network; and if he will make a statement on the matter. [6461/16]
• 2016-04-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of submissions made in respect of the 4th European Union Anti-Money Laundering Directive and Funds Transfer Regulation - Public Consultation on member state discretions, the number which were in favour of a fully public register of beneficial owners, the number which were opposed to this; and if he will make a statement on the matter. [6484/16]
• 2016-04-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Questions Nos. 138 and 139 of 6 April 2016, if he will provide further details of each of the tax credits referred to and the associated revenue generated from the tapering out of these tax credits, that is, a detailed breakdown of the composition of the €618 million and €872 million respectively. [6536/16]
• 2016-04-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue from tapering out the personal, pay as you earn, and earned income credits by 2.5% per €1,000 on individual income between €100,000 and €140,000 per year, resulting in no entitlement to these tax credits when income is in excess of €140,000. [6537/16]
• 2016-04-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue from tapering out the personal, pay as you earn, and earned income credits by 2% per €1,000 on individual income between €100,000 and €150,000 per year, resulting in no entitlement to these tax credits when income is in excess of €150,000. [6538/16]
• 2016-04-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue from tapering out the personal, pay as you earn, and earned income credits by 5% per €1,000 on individual income between €100,000 and €120,000 per year, resulting in no entitlement to these tax credits when income is in excess of €120,000. [6539/16]
• 2016-04-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue from tapering out the personal, pay as you earn, and earned income credits by 5% per €1,000 on individual income between €100,000 and €120,000 per year, resulting in no entitlement to these tax credits when income is in excess of €120,000, and coupled with this, a 2% levy on individual income between €120,000 to €200,000, a 4% levy on individual income between €200,000 and €250,000 and a 5% levy on individual income in excess of €250,000. [6540/16]
• 2016-04-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue from tapering out the personal, pay as you earn, and earned income credits by 5% per €1,000 on individual income between €100,000 and €120,000 per year, resulting in no entitlement to these tax credits when income is in excess of €120,000, and coupled with this, a 5% levy on individual income between €120,000 to €200,000, a 6% levy on individual income between €200,000 and €250,000 and a 7% levy on individual income in excess of €250,000. [6541/16]
• 2016-04-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue from tapering out the personal, pay as you earn, and earned income credits by 2.5% per €1,000 on individual income between €100,000 and €140,000 per year, resulting in no entitlement to these tax credits when income is in excess of €140,000, and coupled with this, a 2% levy on individual income between €140,000 to €250,000 and a 5% levy on individual income in excess of €250,000. [6542/16]
• 2016-04-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue from tapering out the personal, pay as you earn, and earned income credits by 2.5% per €1,000 on individual income between €100,000 and €140,000 per year, resulting in no entitlement to these tax credits when income is in excess of €140,000, and coupled with this, a 4% levy on individual income between €140,000 to €200,000 and a 5% levy on individual income in excess of €200,000. [6543/16]
• 2016-04-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue from tapering out the personal, pay as you earn, and earned income credits by 2% per €1,000 on individual income between €100,000 and €150,000 per year, resulting in no entitlement to these tax credits when income is in excess of €150,000, and coupled with this, a 4% levy on individual income between €150,000 to €250,000 and a 5% levy on individual income in excess of €250,000. [6544/16]
• 2016-04-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance when the Revenue Commissioners will issue a guidance note on the effect of the changes to Schedule 1 for VAT exemptions in the Finance Bill where standard unaccredited health and safety training, such as manual handling, remains exempt from VAT; and if he will make a statement on the matter. [6931/16]
• 2016-04-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance for a breakdown of the line item gross fixed capital formation for each of the years 2016 to 2021 inclusive, contained in the 2016 budget manual, page C 50, table A8, line 4. [5577/16]
• 2016-04-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost of raising the universal social charge exemption to €19,572 and only applying the charge to earnings in excess of €19,572 per year (details supplied). [5581/16]
• 2016-04-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the revenue from tapering out all tax credits by 5% per €1,000 on income between €80,000 and €100,000 per year, resulting in no entitlement to tax credits when income is in excess of €100,000. [5582/16]
• 2016-04-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost to the Exchequer of reducing value-added tax to 9% on new housing. [5616/16]
• 2016-04-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance when the joint group he appointed to examine the issue of motor insurance prices will report; if its report will be public; and if he will make a statement on the matter. [6150/16]
• 2016-04-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the groups or persons the joint group he appointed to examine the issue of motor insurance price increases has met or sought advice from; and if he will make a statement on the matter. [6151/16]
• 2016-04-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will provide for each State-owned or part-owned bank, the value of approved mortgages that are outside the normal 80% cap for non-first-time buyers or the equivalent cap for first time buyers, under the Central Bank's macro prudential lending rules and to show this figure as a percentage of the total approved mortgages also, since the rules came into operation and as a figure for 2016 mortgages to date in tabular form. [6152/16]
• 2016-04-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the provisions each State-backed bank has made for legal fees, compensation or other costs related to the Central Bank of Ireland's ongoing investigation into tracker mortgages or because of any Financial Service Ombudsman rulings on the issue of tracker mortgages; the cost incurred to date in each case for each bank; and if he will make a statement on the matter. [6153/16]
• 2016-04-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance when the Central Bank of Ireland's investigation into tracker mortgages will be concluded; the date he will revive it; the date the banks will revive it; and when it will be publically available. [6154/16]
• 2016-04-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of proposals from the credit union movement the Central Bank of Ireland or he has received related to social housing; the action taken to date to implement these proposals; and if he will make a statement on the matter. [6155/16]
• 2016-04-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will confirm that the Credit Union Advisory Committee will carry out a review of the implementation of the recommendations of the Commission of Credit Unions to be published by June 2016; and if he will make a statement on the matter. [6156/16]
• 2016-04-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance when he will make a decision on the contributions by financial institutions to the deposit guarantee directive; if he will look favourably on the credit union movement's request that he uses the discretion allowed to reduce the burden on the movement; and if he will make a statement on the matter. [6157/16]
• 2016-04-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans to regulate the actions of so-called vulture funds operating within the State; and if he will make a statement on the matter. [6158/16]
• 2016-04-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the consultations or discussions his Department has been involved in regarding establishing an off-book funding mechanism for housing; if he will report on these discussions; and if he will make a statement on the matter. [6159/16]
• 2016-04-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans to direct the Ireland Strategic Investment Fund to invest in social and public housing; and if he will make a statement on the matter. [6160/16]
• 2016-04-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans to develop local or public banks based on the Sparkassen model here, directly or through facilitative legislation or regulation; and if he will make a statement on the matter. [6161/16]
• 2016-04-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans to apply for a retrospective recapitalisation of Ireland's pillar banking debt; and if he will make a statement on the matter. [6162/16]
• 2016-04-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the value of floating bonds related to the liquidation of Irish Bank Resolution Corporation currently held by the Central Bank of Ireland; the bank's plans for these bonds; and if he will make a statement on the matter. [6163/16]
• 2016-04-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will provide an update of the liquidation process at the Irish Bank Resolution Corporation, including the timeframe for any likely payments to junior bondholders; and if he will make a statement on the matter. [6164/16]
• 2016-04-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the engagements his Department has had with the European Union Commission seeking changes in value-added tax rates applicable here since 2013; and if he will make a statement on the matter. [6165/16]
• 2016-04-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will consider an amendment to the local property tax to allow for a complete exemption for residents in properties that are not safe, through no fault of their own, such as Longboat Quay; and if he will make a statement on the matter. [6166/16]
• 2016-03-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he has analysed the punitive interest rates being charged by insurance companies, especially on motor insurance, on missed or late payments; and if he will make a statement on the matter. [4905/16]
• 2016-03-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance how he regulates the levying of interest on missed or late payments on an insurance payment; his views on whether he, or the Central Bank of Ireland, believes that companies are charging excessive interest; and if he will make a statement on the matter. [4906/16]
• 2016-03-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of documents his Department has handed over to the European Commission regarding the investigation into a company (details supplied); the number requested to date; the date of each set of requests; and if he will make a statement on the matter. [5130/16]
• 2016-03-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he has raised the issue of a review of the macroprudential lending rules with the Central Bank of Ireland; and, if so, the context and the result of any such discussions. [5131/16]
• 2016-03-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans to ensure vulture funds operating in the residential and commercial property sector are paying a level of tax commensurate with their profits; and if he will make a statement on the matter. [5132/16]
• 2016-03-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the steps he will take to ensure mountain rescue services can avail of a reduced tax burden given the stated European Commission position that, in general, member states can also introduce on a national level targeted compensation mechanisms outside the VAT system to alleviate the cost of VAT on acquisitions; and if he will make a statement on the matter. [5133/16]
• 2016-03-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans to make legislative changes to clarify the division of responsibility between the Motor Insurers Bureau of Ireland and the insurance compensation fund to prevent legal issues arising, were another company to collapse in similar circumstances to a company (details supplied); and if he will make a statement on the matter. [5134/16]
• 2016-03-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans to alter the criteria for accessing the insurance compensation fund or to change the maximum level of payment it can make; and if he will make a statement on the matter. [5135/16]
• 2016-03-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost in budget 2017 of reducing each of the universal social charge rates by 0.5% and by 1%, by individual measure and by cumulative amount; and if he will make a statement on the matter. [5172/16]
• 2016-03-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost in budget 2017 of abolishing the universal social charge for self-employed persons earning over €100,000 per year. [5173/16]
• 2016-03-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost in budget 2017 of abolishing the universal social charge rates of 3% and 1% and leaving all other rates and thresholds unchanged. [5174/16]
• 2016-03-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the fiscal space available in budget 2017; and if he will make a statement on the matter. [5175/16]
• 2016-03-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost in budget 2017 of exempting all income below €19,572 per annum from the universal social charge; and if he will make a statement on the matter. [5176/16]
• 2016-03-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the effect of non-indexation of the universal social charge on the fiscal space between 2016 and 2021. [5177/16]
• 2016-03-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost of abolishing the 1% rate of the universal social charge that applies to income up to €12,012 per year. [5178/16]
• 2016-03-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the expected revenue from standardising the tax relief on employee pension contributions when an individual exceeds €4,000 in annual employee pension contributions, that is, employee pension relief, which applies as normal up to €4,000 in contributions and when this amount is exceeded, relief is applied at 20%. [5179/16]
• 2016-03-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the expected revenue from standardising the tax relief on employee pension contributions when an individual exceeds €3,000 in annual employee pension contributions, that is, employee pension relief, which applies as normal up to €3,000 in contributions and when this amount is exceeded, relief is applied at 20%. [5180/16]
• 2016-03-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the expected revenue from standardising the tax relief on employee pension contributions when an individual exceeds €3,500 in annual employee pension contributions, that is, employee pension relief, which applies as normal up to €3,500 in contributions and when this amount is exceeded, relief is applied at 20%. [5181/16]
• 2016-03-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the expected revenue from restricting the tax-free value of employer pension contributions to €25,000 per employee per year, that is, any contributions above this value being taxed under normal income tax rules. [5182/16]
• 2016-03-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the expected revenue from reducing the standard fund threshold to €1 million, €1.1 million and €1.2 million. [5183/16]
• 2016-03-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the expected revenue from the implementation of a special tobacco levy at a rate of 25% that would be imposed on each tobacco company operating in the Irish market as a proportion of the profits they generate. [5184/16]
• 2016-03-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of vacancies which exist within his Department for candidates who must display competence in the Irish language; and if he will make a statement on the matter. [5434/16]
• 2016-02-03
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the expected revenue from the imposition of a 25% special tobacco levy on tobacco companies as a proportion of the profits they generate in the Irish market. [4534/16]
• 2016-02-02
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of applications received, the number of successful applications, the number of applications which were refused under the disabled drivers and disabled passengers tax concessions scheme, per county, in 2015 and, to date, in 2016, in tabular form. [4075/16]
• 2016-01-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the reason only two months after being informed that their local property tax liability would be limited to band 1, some residents of Longboat Quay in Dublin 2 have received correspondence from the Revenue Commissioners reversing this decision. [3547/16]
• 2016-01-28
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will exempt homes from local property tax, such as those in Longboat Quay in Dublin 2 that are effectively valueless through no fault of the residents; and if he will make a statement on the matter. [3548/16]
• 2016-01-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance following a ruling by the European Court of Justice, if he will amend the legislation to allow vehicles on loan from another jurisdiction be exempted from vehicle registration tax; and if he will make a statement on the matter. [2729/16]
• 2016-01-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the legal basis on which vehicle registration tax is levied on vehicles on loan within the State from another state; how this levying is reconciled with European Union law; and if he will make a statement on the matter. [2730/16]
• 2016-01-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the gross and net fiscal space available to the Government for each year from 2016 to 2021 if the structural balance improvement is maintained at 0.6 per cent per year during this period. [2734/16]
• 2016-01-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if his reply to Parliamentary Question No. 208 of 17 November 2015 is still accurate or if the figures contained within it have in any way been recalculated; and if he will make a statement on the matter. [2733/16]
• 2016-01-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance why a document (details supplied) was not furnished the Banking Inquiry; and if he will make a statement on the matter. [2923/16]
• 2016-01-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the date at which the 9% rate of VAT applicable to tourism lapses or if that rate is now fixed in law, barring legislative change; and if he will make a statement on the matter. [2559/16]
• 2016-01-21
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the effect, in fiscal terms, of reinvesting the remaining funds in the credit union restructuring board fund into the credit union sector on the fiscal space; and if he will make a statement on the matter. [2563/16]
• 2016-01-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the guidelines in place to ensure an insurance broker is independent of insurers or assurance providers and that any connection to an insurer or assurance provider is communicated to customers and potential customers; and if he will make a statement on the matter. [46624/15]
• 2016-01-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the Central Bank of Ireland has been informed by any insurance brokerage that its relationship with any State banks has been altered recently; and if he will make a statement on the matter. [46625/15]
• 2016-01-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the commercial relationship that exists between an insurance broker (details supplied) and a State-backed bank and if that relationship has recently changed; and if he will make a statement on the matter. [46626/15]
• 2016-01-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the status of the public consultation process that he informed this Deputy during the finance Bill debates that he was putting in place around bogus self-employed workers and possible anti-avoidance regarding same; and if he will make a statement on the matter. [46688/15]
• 2016-01-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the rationale for the recent change in employment status from self-employed to employees for home-tutors employed by the Department of Education and Skills for children with special needs; the expected effect the change will have; if he will clarify the tax treatment of out-of-pockets expenses, registration fees and so on for these home tutors; and if he will make a statement on the matter. [46689/15]
• 2016-01-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance when, following the Information Commissioner's decision to vary the decision of his Department in freedom of information request 177/2013, he will release the additional documents to this Deputy. [46894/15]
• 2016-01-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the effect of abolishing the universal social charge on the fiscal space available over the next five years, including how its abolition will benefit in absolute terms a worker on the minimum wage, the average industrial wage and an income of €100,000. [1352/16]
• 2016-01-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the projected revenue that will be generated by the universal social charge for each of the next five years on the basis of a no policy change. [1353/16]
• 2016-01-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of completed restructured arrangements and the figure, under the mortgage arrears resolution targets, that involved the loss of the family home. [1354/16]
• 2016-01-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the level of competition in the motor insurance industry and the steps he is considering to prevent further increases in this area. [1355/16]
• 2016-01-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the status of the liquidation process of the Setanta Insurance company; if liability with respect to the payment of all outstanding claims has been determined; and if he will make a statement on the matter. [1454/16]
• 2015-12-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the gross local property tax receipts with respect to properties in County Donegal for each of the years from 2013 to date, in tabular form; and if he will make a statement on the matter. [45720/15]
• 2015-12-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of vacancies that exist in his Department, by post, the timeframe for each vacancy that has been unfilled; and if he will make a statement on the matter. [44960/15]
• 2015-12-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of vacancies that exist in the Central Bank of Ireland by post, the timeframe for each vacancy that has been unfilled; and if he will make a statement on the matter. [44961/15]
• 2015-12-15
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the ground rents the Department or agencies under its remit will pay, by named property, by name of landlord and by amount payable in 2015 and in 2016 in tabular form; and if he will make a statement on the matter. [45055/15]
• 2015-12-15
  PQ
  Asked Public

  Deputy Pearse Doherty asked the Minister for Public Expenditure and Reform when he received the report of the Oireachtas Joint Committee on Finance, Public Expenditure and Reform on hearings regarding the provision of insurance in areas at risk of flooding, if he will implement its recommendations; and if he will make a statement on the matter. [45264/15]
• 2015-12-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the effect, in percentage and absolute terms, on the investment component of gross domestic product and the knock-on effect on gross domestic product if the largest single transaction related to intellectual property by a multinational was excluded; and if he will make a statement on the matter. [43791/15]
• 2015-12-08
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question Number 207 of 1 December 2015, the number of companies which paid €5,000.0001 to €7,500,000, €7,500,001 to €10,000,000, €10,000,001 to €15,000,000, €15,000,001 to €20,000,000, €20,000,001 to €30,000,000, €30,000,001 to €40,000,000, €40,000,001 to €50,000,000 and €50,000,000 plus, and the total amount paid in each band, in corporation tax, in tabular form. [43940/15]
• 2015-12-02
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number and names of lenders who have availed of funds from the Strategic Banking Corporation, and the value of Strategic Banking Corporation of Ireland funds distributed to each one of these in 2015 to date. [43100/15]
• 2015-12-02
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of staff who were on a total remuneration package including pension payments, allowances and benefits of between €100,000 and €200,000, €200,001 and €300,000, €300,001 and €400,000, €401,000 and €500,000, and of €500,000 plus, at all of the covered banking institutions, the National Treasury Management Agency and National Asset Management Agency, in the years 2014 and 2015 to date, in tabular form. [43130/15]
• 2015-12-02
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he has given any consideration to allowing Irish persons who have emigrated for economic reasons to transfer their pensions, up to a certain threshold, to their country of residence, including to outside the European Union, without penal taxes being applied; and if he will make a statement on the matter. [43134/15]
• 2015-12-01
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance when he or the Central Bank of Ireland will review the current lending restrictions on mortgage lending and, in the context of such a review, if he will consider extending the base 10% first-time buyer deposit limit to second-time buyers who are seeking to trade up to larger homes to accommodate increased family size. [42557/15]
• 2015-12-01
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the projected revenue from the universal social charge for 2015 and for 2016 [42826/15]
• 2015-12-01
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 165 of 24 November 2015, the amount of corporation tax paid in 2014 by the bands identified; and if he will make a statement on the matter. [42837/15]
• 2015-11-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans to dissolve the Credit Union Restructuring Board; and if he will make a statement on the matter. [42050/15]
• 2015-11-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans for the estimated €230 million that will be available to the Exchequer on the dissolution of the Credit Union Restructuring Board; and if he will make a statement on the matter. [42051/15]
• 2015-11-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the drawdown to date by the Credit Union Restructuring Board; its estimated final drawdown, and the remaining funds available to it; and if he will make a statement on the matter. [42136/15]
• 2015-11-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the funding to date for the Credit Union Restructuring Board; the source of this funding, with each source's contribution specified; and if he will make a statement on the matter. [42137/15]
• 2015-11-26
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of credit unions subject to lending restrictions; the nature of these restrictions, by number; and if he will make a statement on the matter. [42167/15]
• 2015-11-25
  VOTE
  Finance Bill 2015 · 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.

  • ✗ voted against the motion motion passed · 78–45
  • ✓ voted to add an amendment to the bill motion failed · 43–74
  • ✓ voted to add an amendment to the bill motion failed · 34–67
• 2015-11-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the percentage of the space permitted for exemptions from the deposit rules used by the banks to date, subject to the Central Bank of Ireland's macro-prudential mortgage lending rule, by regulated bank in tabular form; the value of these exempted loans; the average mortgage within this set of exempted mortgages; and if he will make a statement on the matter. [41178/15]
• 2015-11-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of companies that paid corporation tax in the bands €0 to €50,000, €50,000 plus to €100,000, €100,00 plus to €500,000, €500,000 plus to €1 million, €1 million plus to €5 million, and €5 million plus, in tabular form; and if he will make a statement on the matter. [41606/15]
• 2015-11-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the average increase in corporation tax paid in 2015 to date, by the top 20% of companies; and the equivalent amount at this point in 2014; and if he will make a statement on the matter. [41607/15]
• 2015-11-24
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Question No. 208 of 17 November 2015, if he will list the number of other calls on the central fund referred to in the reply. [41634/15]
• 2015-11-19
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost to each of the State-backed banks of the financial advice scheme (details supplied); and if he will make a statement on the matter. [40929/15]
• 2015-11-19
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost to the Exchequer of the proposal to allow 100% mortgage interest relief to some landlords, as per the Government announcement of 10 November 2015. [40952/15]
• 2015-11-19
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the action he is taking in response to the recent report from the Financial Stability Board in Switzerland which described how improved monitoring of shadow banking here will require increased regulatory oversight and co-ordination across jurisdictions; and if he will make a statement on the matter. [40990/15]
• 2015-11-19
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of properties sold by AIB, Bank of Ireland and Permanent TSB through both the approved housing body mortgage-to-rent scheme and the local authority mortgage-to-rent scheme in tabular form; and if he will make a statement on the matter. [41041/15]
• 2015-11-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans for additional measures to tackle the ongoing mortgage crisis and the repossession crisis, including through legislative and policy changes. [40616/15]
• 2015-11-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the status of the Central Bank of Ireland’s investigation into tracker mortgage infringements by banks; the number of banks being investigated, and where issues have been found; and when the investigation will be completed. [40344/15]
• 2015-11-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans to exempt a complex (details supplied) and other residential complexes that are unsafe to live in from the local property tax. [40342/15]
• 2015-11-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans to engage with the credit union movement before the commencement of the remaining element of the 2012 Credit Union and Co-operation with Overseers Regulators Act. [40340/15]
• 2015-11-18
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of banks that have decreased their standard variable interest rates in 2015; the size of these changes; and his plans to legislate to allow the Central Bank of Ireland to cap these rates. [40343/15]
• 2015-11-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans to amend the current qualifying criteria for access to the disabled drivers and disabled passengers scheme for persons with disabilities; if he has given consideration to provide for additionality to the scheme to allow for applicants with other conditions to access it; his views on the huge benefit that access to the scheme would provide to those currently excluded from it; and if he will make a statement on the matter. [40053/15]
• 2015-11-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the procedures in place to ensure that those who are not tax resident here do not breach the conditions of non-residency; and if he will make a statement on the matter. [40072/15]
• 2015-11-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of items in the Finance Bill 2015 or pending from previous years still awaiting European Union approval, such as under state aid regulations; and if he will make a statement on the matter. [40279/15]
• 2015-11-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of Irish collective asset management vehicles established to date; and if he will make a statement on the matter. [40324/15]
• 2015-11-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the expected fiscal space permissible in each of the next five years and cumulatively over this time; and the main factors that might cause these parameters to change. [40436/15]
• 2015-11-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the income from dividends and other sources from the State’s holding in Allied Irish Banks and in other banks expected in 2016; and how the sale of shares in these banks might affect this income in 2016 and in further years. [40437/15]
• 2015-11-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance how child care is treated for the purposes of value added tax, including the purchase of equipment required for special needs purposes by a private family and by a child care centre. [40470/15]
• 2015-11-17
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance for details of his correspondence with a company (details supplied) regarding the emissions scandal, further to a previous inquiry from this Deputy; and if he will make a statement on the matter. [40499/15]
• 2015-11-17
  VOTE
  Finance Bill 2015 · 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.

  • ✓ voted to add an amendment to the bill motion failed · 2–6
  • ✓ voted to add an amendment to the bill motion failed · 2–6
• 2015-11-12
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the amount paid by each eligible bank under the bank levy to date; and if he will make a statement on the matter. [39842/15]
• 2015-11-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the expected returns in dividends or any other form from the State's stake in Allied Irish Banks in 2015 and 2016 and beyond, given the announcement on 6 November 2015 by the bank regarding its capital restructuring. [39718/15]
• 2015-11-11
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the groups or persons he, or his officials, have met to discuss budget 2016 and the Finance Bill; and if he will make a statement on the matter. [39747/15]
• 2015-11-05
  VOTE
  Finance Bill 2015

  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.

  • ✗ voted against the motion motion passed · 69–41
• 2015-11-03
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the estimated expenditure of his Department in 2015 in tabular form; the budget for expenditure agreed at the start of the year for 2015; the extra expenditure or savings in this budget during the year to date; when and under what process this expenditure and these savings were approved; and his Department's budget for expenditure in 2016. [37262/15]
• 2015-11-03
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the allocation for his Department in 2016 which covers the Lansdowne Road agreement; and the demographic or other inflationary pressures. [37278/15]
• 2015-11-03
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of applications received under the living city initiative, by eligible city; and if he will make a statement on the matter. [37715/15]
• 2015-11-03
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans to regulate the importation of alcohol for direct sale, that is, by online sale to the home; and the measures that are in place to ensure duty is paid on such imports. [37933/15]
• 2015-11-03
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his position on the introduction of the common consolidated corporate tax base; if this issue was ever discussed with the troika; if any commitment was entered into; and if he will make a statement on the matter. [37934/15]
• 2015-11-03
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will include Longboat Quay and other residential buildings, with major fire safety or other structural issues, in a scheme to exempt the residents from payment of the Local Property Tax; and if he will make a statement on the matter. [37965/15]
• 2015-11-03
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance what specifically the agenda point media plans for senior persons for his meeting with AIB in September 2015 related to; and if he will report on the discussions on the point. [38335/15]
• 2015-11-03
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance to report on his discussions with Allied Irish Banks on the macroprudential rules introduced by the Central Bank; and if he will make a statement on the matter. [38336/15]
• 2015-11-03
  VOTE
  Finance (Miscellaneous Provisions) Bill 2015 · 2 divisions

  A bill to make provision in relation to the Agreement on the Transfer and Mutualisation of Contributions to the Single Resolution Fund done at Brussels on 14 May 2014, to make provision in consequence of the implementation in the State of Directive 2009/138/EC of the European Parliament and of the Council of 25 November 2009 and Directive 2014/49/EU of the European Parliament and of the Council of 16 April 2014, to amend section 37 of the National Treasury Management Agency (Amendment) Act 2014 and to provide for related matters

  • ✗ voted to reject an amendment to the bill motion passed · 5–1
  • ✗ voted to reject an amendment to the bill motion passed · 5–1
• 2015-10-20
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance for an update of the current operational status of a local Revenue Commissioners' office (details supplied) in County Donegal; the reason a front-desk service at this outlet, which had previously been open to members of the public, has since been suspended; if this closure is permanent; the consultation process which took place prior to a formal decision being made to close the service; and if he will make a statement on the matter. [36050/15]
• 2015-10-14
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will provide, based on tables (details supplied), corresponding tables based on the most recent available data. [35898/15]
• 2015-10-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if and when he will commence the provisions of the remaining sections of the Credit Union and Co-operation with Overseas Regulators Act 2012; and if he will make a statement on the matter. [35245/15]
• 2015-10-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on the assessment in a recent Central Bank of Ireland report that Irish rates for lending to businesses have diverged from the Euro area average over the past year, as rates fell in many countries; that business lending is now 1.24% points above the average; his plans to tackle this divergence; and if he will make a statement on the matter. [35617/15]
• 2015-10-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he has carried out an impact assessment of the strategic banking corporation on the cost of business lending; and if he will make a statement on the matter. [35618/15]
• 2015-10-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number and percentage of taxpayers paying income tax at the lower rate. [35797/15]
• 2015-10-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number and percentage of taxpayers paying income tax at the higher rate. [35798/15]
• 2015-10-13
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number and percentage of taxpayers exempt from income tax. [35799/15]
• 2015-10-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if his view on the legal enforceability of the code of conduct on mortgage arrears has changed following the Supreme Court's ruling on the issue; and if he will make a statement on the matter. [34870/15]
• 2015-10-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans to amend or introduce legislation to put the code of conduct on mortgage arrears on a statutory footing; and if he will make a statement on the matter. [34871/15]
• 2015-10-07
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will discuss with the Central Bank of Ireland whether changes are required to the code of conduct on mortgage arrears following the recent Supreme Court ruling on the matter of the legal enforceability of the code; and if he will make a statement on the matter. [34872/15]
• 2015-10-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if, during its investigation into tracker mortgages in the banking sector, the Central Bank of Ireland has identified potential breaches of contracts by other banks, apart from Permanent TSB; and if he will make a statement on the matter. [34503/15]
• 2015-10-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Questions Nos. 346 and 347 of 22 September 2015, the position regarding frozen funds in circumstances where the person or organisations linked to those funds are never de-listed or likely to be de-listed. [34514/15]
• 2015-10-06
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Questions Nos. 346 and 347 of 22 September 2015, if he has proposed or will support a proposal at European Union or United Nations level to allow some of these frozen funds to be released to help in the management of the refugee crisis, for example; and if he will make a statement on the matter. [34515/15]
• 2015-10-01
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his plans to expand the current commuter Taxsaver programme; and if he will make a statement on the matter. [33748/15]
• 2015-09-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the date on which the National Asset Management Agency notified him of an unsolicited approach by representatives of the Pacific Investment Management Company related to the sale of the agency's Northern Ireland loan book; and the action that he took after this notification was received. [33184/15]
• 2015-09-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will confirm the permissible fiscal space under the expenditure benchmark available to him in budget 2016, and for the remainder of 2015, as part of the Government's budget 2016 announcements; if these figures take into account the need for increased spending due to demographic changes and inflation in 2016; and if he will make a statement on the matter. [33185/15]
• 2015-09-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will provide an update on the liquidation process at the Irish Bank Resolution Corporation; and his views on whether the junior bondholders will receive payment during the process, the timeframe envisaged for such payments and the amounts estimated to be due. [32861/15]
• 2015-09-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the expected returns, in dividends or in any other form, from the State’s stake in Allied Irish Banks and Permanent TSB in 2015 and 2016; and if he will make a statement on the matter. [32857/15]
• 2015-09-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will report on his recent meetings with the banks on the issue of the high standard variable rates paid by Irish mortgage holders; and if he will make a statement on the matter. [32858/15]
• 2015-09-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will seek a social and economic impact assessment of the Central Bank of Ireland's new rules on mortgage lending; and if he will make a statement on the matter. [32860/15]
• 2015-09-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will seek the repayment of tax owed if the European Union Commission finds that Ireland and Apple were engaged in arrangements that amount to State aid or in a scheme to lower the tax liability for Apple in contravention of European Union rules. [32859/15]
• 2015-09-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the return that would have been received on an investment of €27.2 billion in the National Treasury Management Agency, based on the average returns since September 2009. [32812/15]
• 2015-09-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the gross national income for the past five years if redomiciled public limited companies had been excluded; the amount by which Ireland’s contribution to the European Union budget would have been reduced if these redomiciled public limited companies were excluded from the figures for these years. [32941/15]
• 2015-09-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 382 of 22 September 2015, if he will provide a breakdown, by local authority area, of the 76 homes that have received an exemption from the local property tax due to the presence of pyrite. [33127/15]
• 2015-09-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost of reducing the universal social charge rate of 7% to 5%; and to 6%. [33450/15]
• 2015-09-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the cost of introducing a pay-as-you-earn credit for self-employed persons of €135, €200, €250, €300, €350 and €400. [33451/15]
• 2015-09-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the total revenue generated in 2014 by the local property tax. [33452/15]
• 2015-09-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the total portion of persons liable to local property tax in 2014 who were exempted from the tax relative to the total number of persons liable for local property tax. [33453/15]
• 2015-09-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the total number of deferrals granted from the local property tax in 2014. [33454/15]
• 2015-09-29
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the total portion of persons liable to local property tax in 2014, who paid the higher rate of 0.25% on properties valued at over €1 million relative to the total number of persons liable to local property tax; and the amount of revenue generated by this higher rate. [33455/15]
• 2015-09-23
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will provide a list of all documents requested by the European Parliament's TAXE Committee of his Department or of the Revenue Commissioners and in each case to specify if the request was acceded to or refused, with an explanation for each refusal. [32367/15]
• 2015-09-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the grounds on which some motor insurance companies may refuse to offer insurance to cars over 15 years of age; and if he will make a statement on the matter. [30775/15]
• 2015-09-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance his views on the issues raised by a person (details supplied) in County Cork regarding the security of electronic transfers; and if he will make a statement on the matter. [31014/15]
• 2015-09-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the value of funds domiciled here currently frozen by United Nations or European Union regulation; if he will provide a breakdown of the nationality of the owners of these funds; the UN or EU regulation that provoked the freezing of the funds in each case; and if he will make a statement on the matter. [31441/15]
• 2015-09-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the legal situation whereby funds frozen by United Nations or European Union regulation are linked to individuals who have died or regimes that have ceased to exist; and if he will make a statement on the matter. [31442/15]
• 2015-09-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the bodies or companies from which he received legal advice in relation to a company (details supplied) since January 2014; and in each case to list the fees paid to date. [31545/15]
• 2015-09-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if the Central Bank of Ireland's defined benefit pension scheme is performing; if extra moneys will be allocated to the scheme; and if he will make a statement on the matter. [31577/15]
• 2015-09-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance if he will provide a percentage and absolute breakdown of total stamp duty received on shares, between stock market traded shares and private company sale of shares. [31871/15]
• 2015-09-22
  PQ
  Asked Finance

  Deputy Pearse Doherty asked the Minister for Finance the number of properties that have been granted an exemption from the local property tax because they are affected by pyrite; and if he will make a statement on the matter. [32069/15]