61. 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]
60. 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]
54. 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]
53. 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]
52. 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]
51. 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]
50. 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]
49. 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]
48. 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]
47. 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]
46. 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]
33. Deputy Pearse Doherty asked the Minister for Transport 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. [3793/25]
16. Deputy Pearse Doherty asked the Tánaiste and Minister for Defence 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. [3778/25]
13. Deputy Pearse Doherty asked the Minister for the Environment, Climate and Communications 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. [3781/25]
12. Deputy Pearse Doherty asked the Minister for the Environment, Climate and Communications the amount Bord na Móna has paid each year since 2020 on external legal fees contesting appeals made to the Office of the Commissioner for Environmental Information and Information Commissioner in relation to freedom of information and access to information on the environment regulations requests, in tabular form; and if he will make a statement on the matter. [3775/25]
11. Deputy Pearse Doherty asked the Minister for the Environment, Climate and Communications the amount the ESB has paid each year since 2020 on external legal fees contesting appeals made to the Office of the Commissioner for Environmental Information and Information Commissioner in relation to freedom of information and access to information on the environment regulations requests, in tabular form; and if he will make a statement on the matter. [3774/25]
6. Deputy Pearse Doherty asked the Tánaiste and Minister for Foreign Affairs 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. [3783/25]
1389. Deputy Pearse Doherty asked the Minister for Rural and Community Development if he can provide any assurances that men's and women's sheds will not be impacted by the change away from the sustainability grant towards local enhancement programmes being managed by local authorities; if consideration was given to the fact that men's and women's sheds will now have to compete with other groups for funding prior to this change being made; and if he will make a statement on the matter. [2203/25]
1252. Deputy Pearse Doherty asked the Minister for Health when a person (details supplied) in County Donegal will receive an inpatient appointment at Galway University Hospital in advance of a major operation; and if she will make a statement on the matter. [3107/25]
1206. Deputy Pearse Doherty asked the Minister for Health the plans, if any, for a new primary care facility in Dungloe, County Donegal; if her attention has been drawn to the urgent need for one; and if she will make a statement on the matter. [2864/25]
1085. Deputy Pearse Doherty asked the Minister for Health if a patient (details supplied) from County Donegal in Sligo University Hospital can be transferred to another hospital for a second opinion; and if she will make a statement on the matter. [2327/25]
1077. Deputy Pearse Doherty asked the Minister for Health when a person in Donegal (details supplied) will receive home help; and if she will make a statement on the matter. [2307/25]
827. Deputy Pearse Doherty asked the Minister for Justice to outline how Ireland engages with and interacts with the European Public Prosecutor’s Office; his plans to evolve this engagement; and if he will make a statement on the matter. [3140/25]
779. Deputy Pearse Doherty asked the Minister for Justice the number of Gardaí assigned to each Garda station in County Donegal, per electoral area, in 2021, 2022, 2023, 2024 and to date in 2025, in tabular form; and if he will make a statement on the matter. [2198/25]
663. Deputy Pearse Doherty asked the Minister for Social Protection when a disability allowance appeal decision will be made for a person (details supplied) in County Donegal; the reason for the delay; and if he will make a statement on the matter. [2500/25]
650. Deputy Pearse Doherty asked the Minister for Social Protection when a decision for a carer's allowance application for a person (details supplied) will be made; the reason for the delay; and if he will make a statement on the matter. [2348/25]
611. Deputy Pearse Doherty asked the Minister for Housing, Local Government and Heritage the timeframe for delivering on the commitment in the Programme for Government to extend the eligibility for the pyrite remediation scheme to include homes with damage category rating 1 with progression; and if he will make a statement on the matter. [3065/25]
610. Deputy Pearse Doherty asked the Minister for Housing, Local Government and Heritage the total number of properties registered with each local authority for short-term rentals; the total number of applications of planning permission for short-term rental in each local authority; the total number refused and accepted, in tabular form; and if he will make a statement on the matter. [3064/25]
345. Deputy Pearse Doherty asked the Minister for Public Expenditure, National Development Plan Delivery and Reform to list all cases where Ireland applies “goldplating” in the process for applying for and drawing down EU funds and in each case to explain the rationale; and if he will make a statement on the matter. [3139/25]
344. Deputy Pearse Doherty asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the steps Ireland will take, and argue for at EU level, in simplifying access to EU funds over the coming period; and if he will make a statement on the matter. [3138/25]
331. Deputy Pearse Doherty asked the Minister for Public Expenditure, National Development Plan Delivery and Reform to provide a list of all public sector occupational pensions that are invested rather than operating on the pay-as-you-go; and if he will make a statement on the matter. [3062/25]
299. 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]
298. 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]
297. 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]
296. 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]
295. 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]
291. 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]
290. 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]
289. 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]
288. 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]
287. 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]
286. 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]
285. 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]
284. 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]
283. 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]
282. 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]
281. 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]
280. 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]
279. 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]
278. 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]