Questions

126. Deputy Cathy Bennett asked the Minister for Finance his proposals to protect mortgage holders from high interest rates. [39380/25]

127. Deputy Cathal Crowe asked the Minister for Finance his plans to review and simplify the current business and enterprise tax system to promote innovation and economic growth; and if he will make a statement on the matter. [39357/25]

128. Deputy Emer Currie asked the Minister for Finance if he has examined the potential of schemes to allow savers to invest more of Ireland's substantial household deposit savings into products which directly fund the delivery of major Irish public infrastructure projects; and if he will make a statement on the matter. [39429/25]

129. Deputy Albert Dolan asked the Minister for Finance how corporation tax receipts to date in 2025 compare to the same period last year; and if he will make a statement on the matter. [39354/25]

130. Deputy Shane Moynihan asked the Minister for Finance if he will consider introducing a preferential capital gains tax rate for landlords who have made their properties available for social housing at below-market rates over an extended period; and if he will make a statement on the matter. [39240/25]

131. Deputy Emer Currie asked the Minister for Finance if his Department has engaged with the Department of Children, Disability and Equality to develop a mechanism through the tax system to help lower the cost of fitting out childcare buildings that were built as a condition for planning permission for residential developments; and if he will make a statement on the matter. [39430/25]

132. Deputy Aindrias Moynihan asked the Minister for Finance if he has examined the capital acquisition tax rules to include childless individuals; and if he will make a statement on the matter. [39365/25]

133. Deputy Ryan O'Meara asked the Minister for Finance his response to the IMF's annual review of the Irish economy; and if he will make a statement on the matter. [39245/25]

134. Deputy Seán Ó Fearghaíl asked the Minister for Finance for an update on the third review of Home Building Finance Ireland, which he published recently; and if he will make a statement on the matter. [39243/25]

135. Deputy Naoise Ó Cearúil asked the Minister for Finance for an update on the Ireland for Finance strategy; and if he will make a statement on the matter. [38995/25]

136. Deputy Naoise Ó Cearúil asked the Minister for Finance for details of engagements he has had since taking office in relation to the Savings and Investment Union; and if he will make a statement on the matter. [38996/25]

137. Deputy Cian O'Callaghan asked the Minister for Finance the action his Department is taking to reduce extremely high interest rates being charged to some mortgage holders whose mortgages were sold to non-bank lenders after the economic crash; and if he will make a statement on the matter. [39363/25]

138. Deputy Pearse Doherty asked the Minister for Finance the number and total value of loans by high-cost loan providers in 2024 [39435/25]

139. Deputy Catherine Ardagh asked the Minister for Finance his plans to progressively increase the rent tax credit; and if he will make a statement on the matter. [39411/25]

140. Deputy Shay Brennan asked the Minister for Finance his plans for reform of capital acquisitions tax; and if he will make a statement on the matter. [39057/25]

141. Deputy Ruairí Ó Murchú asked the Minister for Finance to provide an update on the work being carried out to advance the Action Plan for Insurance Reform; and if he will make a statement on the matter. [39277/25]

142. Deputy Seán Fleming asked the Minister for Finance for an update on tax measures to incentivise retail investing in Ireland, particularly in relation to exchange-traded funds; and if he will make a statement on the matter. [39116/25]

143. Deputy Darren O'Rourke asked the Minister for Finance to outline plans to reduce the VAT rate in the hospitality sector; the specific proposals being considered presently; and if he will make a statement on the matter. [38947/25]

144. Deputy Pádraig O'Sullivan asked the Minister for Finance if any consideration or investigation is underway ahead of Budget 2026 to assess the appropriateness of a VAT reduction to stimulate the construction sector; and if he will make a statement on the matter. [38578/25]

145. Deputy James O'Connor asked the Minister for Finance if he is examining options to enhance the research and development tax credit, to reward innovation and digitalisation; and if he will make a statement on the matter. [39275/25]

146. Deputy Paul Murphy asked the Minister for Finance the property-related tax breaks he is considering introducing or expanding in Budget 2026; the concerns he has about property-related tax breaks from an equity and financial stability perspective; and if he will make a statement on the matter. [39419/25]

147. Deputy Eoin Hayes asked the Minister for Finance when he will be releasing the revision of the medium-term fiscal and structural plans to be submitted to the European Commission; and if he will make a statement on the matter. [39403/25]

148. Deputy Eoin Hayes asked the Minister for Finance the new additional revenue-raising measures, excluding reductions in expenditure, that the Government has been advised to consider by officials in his Department as part of the budgetary process; and if he will make a statement on the matter. [39402/25]

149. Deputy Peter 'Chap' Cleere asked the Minister for Finance if any measures are being taken to unlock the significant amount of capital held on deposit accounts in Ireland to support housing and critical infrastructure delivery; and if he will make a statement on the matter. [39055/25]

150. Deputy Barry Ward asked the Minister for Finance his views on the merits of amending existing inheritance tax parameters; if the existing relationship category thresholds can be reviewed; and if he will make a statement on the matter. [38824/25]