Questions

166. Deputy Edward Timmins asked the Tánaiste and Minister for Finance to amend the standard capital superannuation benefit guidelines (details supplied) so that standard non-cash benefits-in-kind (such as health insurance) received during statutory maternity leave do not disqualify an employee from utilizing the look-back provision to calculate their true average salary; and if he will make a statement on the matter…

167. Deputy Richard Boyd Barrett asked the Tánaiste and Minister for Finance his plans to ensure that film producer companies in receipt of section 481 Film Tax Credit, claiming that they are providing quality employment and training, are also required to be the legal employer of the film crew on the film production for which the credit is claimed. [68637/26]

168. Deputy Aisling Dempsey asked the Tánaiste and Minister for Finance if he has plans to remove the eight-year deemed disposal rule on investments. [68280/26]

169. Deputy Erin McGreehan asked the Tánaiste and Minister for Finance his plans to bring forward changes to the current provisions for deemed disposal as part of Budget 2027. [68264/26]

170. Deputy Naoise Ó Muirí asked the Tánaiste and Minister for Finance the progress the Government has made in supporting credit unions to expand their capacity for mortgage and business lending. [68404/26]

171. Deputy Joe Neville asked the Tánaiste and Minister for Finance if his Department has plans to introduce reforms surrounding deemed disposals in the upcoming Budget. [68576/26]

172. Deputy Naoise Ó Cearúil asked the Tánaiste and Minister for Finance the way in which the measures being considered as part of Budget 2027 are intended to increase housing supply and support delivery, while avoiding unintended inflationary effects within the housing market. [68545/26]

173. Deputy Ryan O'Meara asked the Tánaiste and Minister for Finance if he is considering a tax credit to support smaller rural pubs. [68412/26]

174. Deputy Peter Roche asked the Tánaiste and Minister for Finance for an update on his Department's role in the proposed replacement of the disabled drivers and disabled passengers’ scheme and the move away from the current Primary Medical Certificate criteria towards a needs-based approach. [67435/26]

175. Deputy Paul Murphy asked the Tánaiste and Minister for Finance if he will increase taxation on data centres in Budget 2027; and if he will make a statement on the matter. [68600/26]

176. Deputy Colm Burke asked the Tánaiste and Minister for Finance to confirm details of the Government's proposed new investment scheme; and when it is likely to be put in place. [68632/26]

177. Deputy Aindrias Moynihan asked the Tánaiste and Minister for Finance the assessments he has carried out on the current maximum help to buy scheme relief; and if he will make a statement on the matter. [68540/26]

178. Deputy Sean Fleming asked the Tánaiste and Minister for Finance if he will review the enhanced reporting requirement for SMEs. [68406/26]

179. Deputy Darren O'Rourke asked the Tánaiste and Minister for Finance the measures he will take to reduce the cost of home heating oil. [67871/26]

180. Deputy Thomas Gould asked the Tánaiste and Minister for Finance for an update on the work he has undertaken to introduce the new Derelict Property Tax. [68489/26]

181. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance the tax measures being considered for Budget 2027 to support SMEs facing increased costs and to encourage small businesses to invest, grow and create employment; and whether changes to existing tax reliefs for SMEs are being examined as part of the Budget process. [68535/26]

182. Deputy Richard Boyd Barrett asked the Tánaiste and Minister for Finance if he has read the latest Wealth Tax Report (details supplied); and if he is considering introducing a similar wealth tax to broaden the tax base and fund critical infrastructure projects and services. [68639/26]

183. Deputy Conor D. McGuinness asked the Tánaiste and Minister for Finance the consideration he has given to using changes to USC as a means of reducing the tax burden on workers in preparing Budget 2027; and the way in which this compares with changes to the higher rate of income tax in terms of who would benefit. [68516/26]

184. Deputy Willie O'Dea asked the Tánaiste and Minister for Finance his plans to support more retail investment in the funds sector. [68362/26]

185. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance if he intends to ensure equity of treatment and provide options for people that choose to keep their savings in cash accounts in the savings and investment scheme. [68623/26]

186. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the analysis he has undertaken to examine the tax measures available to reduce the cost of home heating oil. [68624/26]

187. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance if he will consider further measures to reduce the cost of green diesel to protect agriculture, construction, and other sectors from soaring costs. [68626/26]

188. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance if his Department has carried out analysis into persons that ultimately benefit from the renters’ tax credits when no ban on rent increase is in place. [68627/26]

189. Deputy Brendan Smith asked the Taoiseach if it is proposed to have an extensive information campaign in advance of Census 2027 emphasising that it is a legal requirement to particulate in the Census; and the penalties that are in place for those who do not participate. [68739/26]

190. Deputy Sorca Clarke asked the Minister for Foreign Affairs and Trade the percentage of the 2025 budget allocation that was spent on the salaries of staff that are based at each Irish Embassy and or Consulate General Offices worldwide, in tabular form; and if Departmental staff that are based at the Embassies or Consulate General Offices are paid in Euro or local currency where the Euro is not the currency. [6804…