164. Deputy Barry Ward asked the Tánaiste and Minister for Finance the position regarding any research specifically carried out by his Department into the removal of the deemed disposal rule in the context of investment funds. [71360/26]
Parliamentary questions
Questions
TDs ask ministers questions to get answers on the record, most of them in writing. Here is every one asked in the 34th Dáil, by the department it went to and the subject heading it was filed under. How questions work
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843 questions match, newest first.
165. Deputy Sinéad Gibney asked the Tánaiste and Minister for Finance to provide a schedule of EU Presidency events being hosted by his Department broken down by the name of the event, location, date, and State agencies or other Departments involved in the organising of the event; and cost or budgeted cost of same, including costs borne by State agencies under its aegis, in tabular form. [71403/26]
166. Deputy Barry Ward asked the Tánaiste and Minister for Finance the position regarding a review of the local property tax system that will require local authority tenants who are in employment to be included in this tax net. [71520/26]
167. Deputy Barry Ward asked the Tánaiste and Minister for Finance the position regarding the review of the Local Property Tax system that would allow for a reduction for people on a State pension or other social welfare payment. [71514/26]
168. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance if he will consider measures to reduce the administrative and compliance costs associated with raising finance under the employment investment incentive for smaller raises, including standardised documentation or simplified returns. [71601/26]
169. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance the number of claims under the employment investment incentive scheme that have been subject to a Revenue compliance intervention since the introduction of self-certification in 2024; and the number in which relief was reduced or withdrawn. [71600/26]
170. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance if he will consider an optional mechanism whereby a company could obtain an opinion from the Revenue Commissioners on its eligibility under the employment investment incentive scheme before issuing shares, similar to the advance assurance process under the UK’s enterprise investment scheme. [71599/26]
171. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance if his Department has considered the role of regulated investment platforms in making employment investment incentive investments available to a wider range of investors, subject to appropriate investor protections; and whether there has been engagement with the Central Bank on this matter. [71598/26]
172. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance the steps being taken to broaden participation in the employment investment incentive scheme among ordinary taxpayers, including through designated investment funds with lower minimum subscriptions. [71597/26]
173. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance the distribution of individual investors under the employment investment incentive scheme , by amount invested and income band, for the most recent year for which figures are available, in tabular form. [71596/26]
174. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance If he will request the Revenue Commissioners to provide further guidance and worked examples on the criteria used to determine the rate of relief applicable to an investment under the employment investment incentive scheme, including what constitutes a new product or geographical market. [71595/26]
175. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance if his Department has assessed the impact of the 20% rate of relief for follow-on investments under the employment investment incentive scheme since its introduction in 2024; and whether it is considered sufficient to attract private investment into established SMEs seeking to expand employment. [71594/26]
176. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance the number of companies that raised funding under the employment investment incentive scheme in 2024 and 2025 that had previously raised funding under the scheme; the amount raised by these companies in each year; and the way in which this compares with 2021, 2022 and 2023. [71593/26]
177. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance in respect of investments made under the employment investment incentive scheme in 2024 and 2025, the amount invested and number of companies, broken down by the rate of relief claimed, in tabular form. [71592/26]
178. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance the total amount invested under the employment investment incentive scheme ; the number of qualifying companies; the number of individual investors; and the associated Exchequer cost in each of the years 2023, 2024 and 2025, in tabular form. [71591/26]
179. Deputy Barry Ward asked the Tánaiste and Minister for Finance if he will ensure that online retailers within the European Union apply the appropriate VAT rate when selling products to Irish consumers, including the 0% VAT rate that applies to certain items such as children’s clothes. [71504/26]
180. Deputy Erin McGreehan asked the Tánaiste and Minister for Finance whether his Department has assessed the combined impact of income tax, USC, PRSI and the withdrawal of income-related supports on the financial benefit to working households of additional earnings; whether measures to address abrupt eligibility thresholds are being considered with the relevant Departments; and if he will make a statement on the ma…
181. Deputy Erin McGreehan asked the Tánaiste and Minister for Finance whether his Department has assessed the introduction of an electric vehicle salary sacrifice scheme, similar to that operating in the United Kingdom; the findings of any such assessment, including the implications for benefit-in-kind taxation and the Exchequer; whether he plans to introduce such a scheme; and if he will make a statement on the mat…
182. Deputy Tom Brabazon asked the Tánaiste and Minister for Finance the total amount of interest on late payment of tax charged and collected by the Revenue Commissioners, broken down by tax head, in each of the past five years in tabular form; if his Department or the Revenue Commissioners have undertaken research or analysis into the reasons taxpayers fail to discharge their tax liabilities by the relevant payment…
183. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if his Department has assessed the distributional impact of LPT according to household composition, including households with dependent children and households without dependent children; and if consideration has been given to incorporating household composition or ability to pay into the calculation of LPT liability. [71916/26]
184. Deputy Pádraig O'Sullivan asked the Tánaiste and Minister for Finance the estimated full-year cost in 2027 of increasing the maximum relief under the help to buy scheme from €30,000 to €35,000, as announced in Budget 2027; the number of help to buy claims approved and the total value of relief paid in 2025 and to date in 2026, in tabular form. [71822/26]
185. Deputy Pádraig O'Sullivan asked the Tánaiste and Minister for Finance the estimated cost to the Exchequer, on a monthly and annual basis, of reducing VAT, excise duty or other fuel-related charges so as to cap the retail price of petrol and diesel at €1.70 per litre; and the average wholesale fuel price assumptions used in the calculation. [71852/26]
186. Deputy Denise Mitchell asked the Tánaiste and Minister for Finance the regulatory or other protections which apply to investors where the underlying investment company has entered liquidation and the firm that advised or serviced the investment has also entered liquidation. [71974/26]
187. Deputy Richard Boyd Barrett asked the Tánaiste and Minister for Finance in relation to all fuel cost measures in 2026, to estimate the portion tax measures accruing to the benefit of commercial and for-profit fuel users, compared to the cost of the portion of the same tax measures accruing to the benefit of households and private citizens, accounting for overall fuel use in the sector, as well as any commercial …
188. Deputy Niamh Smyth asked the Tánaiste and Minister for Finance if he will review matters raised in correspondence (details supplied); if he will provide a response to the queries raised; and if he will consider a transitional arrangement under the help-to-buy scheme for first-time buyers who received the previous maximum payment shortly before the increase announced in Budget 2027 and whose homes remain under co…