Questions

335. Deputy Grace Boland asked the Minister for Finance if his Department has conducted an assessment of the fiscal and distributional impact of introducing an exemption from capital acquisitions tax for transfers including inheritance of principal private residences; and if he will make a statement on the matter. [54604/25]

336. Deputy Shane Moynihan asked the Minister for Finance if he will consider amending the inheritance tax code as it relates to unmarried partners; and if he will make a statement on the matter. [54664/25]

337. Deputy Martin Daly asked the Minister for Finance to provide details on the increase in tax revenue generated from landlords over the past three years, considering the significant rise in home rental costs during the same period; specifically, to clarify whether the growth in rental income has led to a proportionate increase in income tax from rental profits; and to outline any measures being considered to promo…

338. Deputy Martin Daly asked the Minister for Finance to provide details on the increase in tax revenue generated from landlords over the past three years, considering the significant rise in home rental costs during the same period; specifically, to clarify whether the growth in rental income has led to a proportionate increase in income tax from rental profits; and to outline any measures being considered to promo…

339. Deputy Robert O'Donoghue asked the Minister for Finance if homeowners in the Fingal west area whose properties have been affected by defective blocks, and who have not yet received compensation under the defective concrete blocks scheme, may apply to have their local property tax (LPT) liability reassessed; if he will make provision for such homeowners to have their LPT valuation reviewed given the significant l…

340. Deputy Michael Cahill asked the Minister for Finance to ensure that the help-to-buy ceiling reflects regional realities, and second-hand homes are included in line with the Programme for Government commitment (details supplied); if first-time buyers in County Kerry will not be left without access to any of the supports that are supposed to help people onto the housing ladder; and if he will make a statement on t…

341. Deputy Richard Boyd Barrett asked the Minister for Finance the recourse available to an individual where they are affected by the collapse in a prepaid card company (details supplied); and the way in which they can retrieve their money. [54745/25]

342. Deputy Ken O'Flynn asked the Minister for Finance the revised forecast for corporate tax receipts in 2026; the percentage share of total corporate tax revenue projected to arise from the ten largest paying corporations; his Department’s assessment of volatility or concentration risk within this revenue stream; and the fiscal buffers or corrective mechanisms identified to mitigate the impact of a potential downtu…

343. Deputy Cathal Crowe asked the Minister for Finance the measures he is taking to safeguard Ireland’s business aviation interests through the anticipated significant financial burden that would follow the proposed revision of the Energy Taxation Directive; and if he will make a statement on the matter. [54851/25]

344. Deputy Paul Murphy asked the Minister for Finance the reason the Revenue Commissioners removed the option at retirement for defined benefit members to transfer to an approved retirement fund in mid-August 2025 (details supplied); when this change was first proposed; when the affected defined benefit scheme members were formally notified; the departments, agencies, or stakeholder groups that lobbied for or agains…

345. Deputy Barry Ward asked the Minister for Finance the position regarding his Department-led review of the fund and investment industry in Ireland; including a specific assessment of the deemed disposal rule; if there is a timeline for the implementation of the report’s recommendations; and if he will make a statement on the matter. [54925/25]

346. Deputy John Paul O'Shea asked the Minister for Finance the Government's position on VAT for donations of unsold products from businesses to recognised charities; if his Department has plans to review this position in line with other EU member states (Belgium, Italy, France) receiving a derogation for the donation of unsold goods under the EU VAT legislation; and if he will make a statement on the matter. [54961/…

347. 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]

348. 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]

349. 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]

350. 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]

351. 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]

352. 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]

353. Deputy Albert Dolan asked the Minister for Finance if there are any technical, legal, operational, or policy constraints preventing his Department, when publishing quarterly reports of payments or purchase orders over €20,000, from including additional columns that link each payment to its underlying procurement process specifically tender/contract title; name and address of the awarded contractor/supplier; cont…

354. Deputy Albert Dolan asked the Minister for Finance if all contracting authorities under the aegis of his Department are in full compliance with Circular 05/2023, in particular the mandatory requirement to publish contract award notices for all contracts above €25,000; and if he will provide details of the monitoring or enforcement arrangements in place to ensure this requirement is met. [55075/25]

355. Deputy Colm Burke asked the Minister for Finance if consideration would be given to reviewing and removing the deemed disposal rule for investors as this can be punitive on investors and investment; whether consideration has been given to removing it to date; and if he will make a statement on the matter. [55088/25]

356. Deputy Cathal Crowe asked the Minister for Finance the number of properties in County Clare which fall under Band 1, Band 2 and Band 3 of the local property tax; the way in which these properties are valued for this purpose; and if he will make a statement on the matter. [55092/25]

357. Deputy Noel McCarthy asked the Minister for Finance the current situation with respect to the eight-year deemed disposal rule; if any consideration was given to the abolition of this rule in the context of Budget 2026; his plans for the reform of this rule as recommended in the Funds Review Report; and if he will make a statement on the matter. [55115/25]

358. Deputy Barry Ward asked the Minister for Finance if he is concerned that the recent increase in tax for vaping products coming into effect as of 1 November 2025 could have a knock-on increase in the number of cigarette smokers; if this was considered as part of the decision to increase this targeted tax measure; and if he will make a statement on the matter. [55117/25]

359. Deputy Cathal Crowe asked the Minister for Finance his views on a matter (details supplied); and the timeline for reviewing the matter. [55125/25]