Questions

854. Deputy Richard Boyd Barrett asked the Tánaiste and Minister for Finance the number of beneficiaries and the total taxable value of benefits taken by way of gift and inheritance, by ranges of cumulative benefit received per beneficiary (details supplied); and to provide data both on a per-benefit basis and on the basis of total benefits aggregated per beneficiary within the relevant group threshold, in each of th…

855. Deputy Colm Burke asked the Tánaiste and Minister for Finance whether his Department has assessed the increasing income levels required by single first time buyers to purchase a home; the measures being taken to address this; and if he will make a statement on the matter. [63589/26]

856. Deputy Colm Burke asked the Tánaiste and Minister for Finance whether his Department has examined the effectiveness of the help to buy scheme for single applicants; the proportion of beneficiaries who are single income purchasers; whether any changes to the scheme are being considered to improve affordability for such purchasers; and if he will make a statement on the matter. [63588/26]

857. Deputy Colm Burke asked the Tánaiste and Minister for Finance whether consideration is being given to measures specifically aimed at assisting single income first time buyers who, despite earning above average incomes, are unable to purchase a home due to the gap between incomes and house prices; and if he will make a statement on the matter. [63587/26]

858. Deputy Emer Currie asked the Tánaiste and Minister for Finance if his Department has costed the uplift in IUT receipts if deemed disposal was abolished, and disposals which were subject to the longer-term, uninterrupted compounding of investment returns were instead taxed at final encashment. [63833/26]

859. Deputy Emer Currie asked the Tánaiste and Minister for Finance if existing holders of investment products who are due to face a deemed disposal taxation during 2027 will be exempted or allowed to transfer their investments to a new personal investment account. [63832/26]

860. Deputy Emer Currie asked the Tánaiste and Minister for Finance to provide an update on the preparation of legislation to support tokenisation in the funds industry as committed to in the new Ireland for Finance Strategy; the timeframe for drafting and publication of the proposed legislation; if the proposed legislative updates will be progressed through one omnibus Bill or separate Bills amending each of the Ir…

861. Deputy Emer Currie asked the Tánaiste and Minister for Finance the Government's position on the European Commission's proposal to introduce a new EU own-resource levy on non-collected waste electrical and electronic equipment as part of the 2028–2034 Multiannual Financial Framework; the details of the engagement that has taken place with the Commission and other Member States in relation to the proposal; and if …

862. Deputy Emer Currie asked the Tánaiste and Minister for Finance the timeline for the further consideration of the broader reform of deemed disposal; and if there is still scope to make provision for reform in Budget 2027. [63831/26]

863. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the assessment his Department has made of the appropriate European Union legal framework for the proposed on-trade sustainability scheme; whether it will be considered under State aid rules or under the Alcohol Structures Directive; whether any engagement has taken place or is planned with the European Commission on the matter; and if he will make a …

864. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if his Department has costed the proposed on-trade sustainability scheme; the estimated annual Exchequer cost of the scheme as assessed by his Department; the number of licensed premises that would be eligible to benefit; and if the Minister will make a statement on the matter. [63856/26]

865. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if his Department has received representations regarding the introduction of an on-trade sustainability scheme, as proposed by an organisation (details supplied) for the licensed trade; if such a scheme is under consideration in the context of Budget 2027; the assessment that has been made of the proposal to date; and if the Minister will make a stat…

866. Deputy Emer Currie asked the Tánaiste and Minister for Finance if consideration has been given to abolishing the deemed disposal rule in respect of investment undertaking tax as part of Budget 2027. [63854/26]

867. Deputy Emer Currie asked the Tánaiste and Minister for Finance the details of the proposed membership and planned timeline for establishment of the new Digital Assets Industry Group as committed to in the New Ireland for Finance Strategy. [63847/26]

868. Deputy Joanna Byrne asked the Tánaiste and Minister for Finance the reason an area (details supplied) which has never flooded is been excluded from the Living Cities Initiative; the reason the river areas were removed from Louth county council's original proposal; the specific Government policy or criteria that resulted in their exclusion; if the decision to exclude them will be reviewed; if the Drogheda Special…

869. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance whether his Department is monitoring the impact of the €3 customs duty on low-value consignments introduced on 1 July 2026 on Irish consumers purchasing goods from Great Britain; whether particular consideration has been given to consumers who rely on the British market for goods not readily available in Ireland, including persons with disabilitie…

870. Deputy Naoise Ó Muirí asked the Tánaiste and Minister for Finance the thresholds and rates for capital acquisition tax; his views on the appropriate relationship for different categories of recipient; and if he will make a statement on the matter. [63907/26]

871. Deputy Naoise Ó Muirí asked the Tánaiste and Minister for Finance the up-to-date position regarding take up of the landlord relief; the cost of the relief; and if he will make a statement on the matter. [63906/26]

872. Deputy Naoise Ó Muirí asked the Tánaiste and Minister for Finance the take-up of the mortgage relief scheme; the average value of the relief paid; and if he will make a statement on the matter. [63905/26]

873. Deputy Fionntán Ó Súilleabháin asked the Tánaiste and Minister for Finance if his Department is reviewing the equity of Capital Acquisitions Tax (CAT) relationship bands to better reflect modern Irish family structures; if his attention has been drawn to recent advocacy campaigns highlighting the discriminatory impact of the severely depressed Group B (€40,000) and Group C (€20,000) lifetime thresholds on childl…

874. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if his Department or the Revenue Commissioner has identified any evidence of Irish retail investment products being used for the purposes of tax avoidance. [64062/26]

875. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if his Department has identified any other tax jurisdictions in the world which apply a deemed disposal rule, or another form of “guardrail”, because it views retail investment as a likely form of tax avoidance. [64060/26]

876. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if provision will be made for existing investors to transfer some or all of their investments to new personal investment accounts without being subject to exit tax or other charges. [64058/26]

877. Deputy John Brady asked the Tánaiste and Minister for Finance to provide an update on the consideration of exempting occupational pensions from the USC; the way in which occupational pensions differ from State pensions with regard to their tax treatment; and if he will make a statement on the matter. [64064/26]

878. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the expected number of Irish individual investors who will be liable to pay taxes in 2027 as a result of the decision to defer the abolition of the deemed disposal rule. [64056/26]