Questions

189. Deputy Louis O'Hara asked the Tánaiste and Minister for Finance if there are planned changes to the disabled drivers and disabled passengers scheme in 2027, following the publication of Budget 2027. [72115/26]

190. Deputy Emer Currie asked the Tánaiste and Minister for Finance whether as part of the Government’s planned holistic review of enterprise taxation in 2027, he will include a review of the taxation of residential landlords, with a view to recognising landlords as businesses for taxation purposes; and if he will make a statement on the matter. [72176/26]

191. Deputy Emer Currie asked the Tánaiste and Minister for Finance if he will progress the aligning of the substantial shareholding exemption with the existing dividend participation exemption as part of the upcoming Finance Bill. [72171/26]

192. Deputy Emer Currie asked the Tánaiste and Minister for Finance the timeframe for the phasing of deemed disposal on all investment products; and if he will further consider legislating for the future phase-out as part of the upcoming Finance Bill. [72170/26]

193. Deputy Emer Currie asked the Tánaiste and Minister for Finance his plans to update or simplify the legislation underpinning the broader taxation of retail investment as proposed in the Budget statement. [72169/26]

194. Deputy Richard Boyd Barrett asked the Tánaiste and Minister for Finance the full-year cost of the Diesel Rebate Scheme in 2026, 2025, 2024 and 2023, including the portion of the cost which consists of the enhancement of the scheme in 2026; and the projected cost of the same for 2027. [71769/26]

195. Deputy Séamus McGrath asked the Tánaiste and Minister for Finance the number of claims made on the home carer tax credit in 2025; and the number of eligible households Revenue estimate are not claiming the tax. [72225/26]

196. Deputy Séamus McGrath asked the Tánaiste and Minister for Finance the timeline for the application of the derelict property tax; and when the digitally accessible online register will be activated. [72224/26]

197. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if his Department will publish a time bound pathway for the phasing out of the eight year deemed disposal regime for investment funds and ETFs, including a commencement date and defined milestones; whether the Government remains committed to full abolition within its current term, in line with the recommendation of the Funds Sector 2030 Review; and i…

198. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of discretionary trusts claiming exemption from initial and annual discretionary trust tax on the basis that the principal objects include a permanently incapacitated individual, in each of the years 2020 to 2025; the number of trusts claiming relief under section 189A of the Taxes Consolidation Act 1997 in the same period; if the Departme…

199. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of capital acquisitions tax returns made by beneficiaries who are permanently incapacitated, in each of the years 2020 to 2025 and to date in 2026; the total tax paid by such beneficiaries in each of those years; if the Revenue Commissioners record whether a beneficiary has a permanent disability; if not, the reason; and if he will make a …

200. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if consideration has been given to introducing a specific capital acquisitions tax exemption, or a separate and higher group A threshold, for a child who is permanently incapacitated by reason of physical or mental disability and who receives a gift or inheritance from a parent; if his Department has costed such a measure; if so, the estimated annual…

201. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if he has considered amending section 626B of the Taxes Consolidation Act 1997 to align the Substantial Shareholding Exemption with the Dividend Participation Exemption introduced in Finance Act 2024; the estimated cost of such an amendment; the reason it was not included in Budget 2027; and if he will make a statement on the matter. [72309/26]

202. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the estimated number of existing investors who will remain subject to deemed disposal following the introduction of the personal investment account announced in Budget 2027; the number facing a deemed disposal charge in 2027; the estimated cost to the Exchequer of extending equivalent treatment to these existing investors; and if he will make a state…

203. Deputy Shane Moynihan asked the Tánaiste and Minister for Finance if his Department or the Revenue Commissioners have assessed the potential impact of reducing the qualifying turnover threshold under section 56 of the Value-Added Tax Consolidation Act 2010 from 75% to 50%; the estimated permanent Exchequer cost, and any temporary or timing-related cash-flow impact that would arise from such a change; if administ…

204. Deputy Shane Moynihan asked the Tánaiste and Minister for Finance the number of VAT-registered businesses whose qualifying turnover for the purposes of section 56 of the Value-Added Tax Consolidation Act 2010 amounts to between 50% and 75% of their total turnover; the number of such businesses that would potentially become eligible for authorisation if the qualifying threshold were reduced from 75% to 50%; and i…

205. Deputy Shane Moynihan asked the Tánaiste and Minister for Finance the number of VAT-registered businesses that have qualifying turnover within the range of 50% to 75% of total turnover and would therefore potentially become eligible if the statutory threshold were reduced to 50%. [72289/26]

206. Deputy Shane Moynihan asked the Tánaiste and Minister for Finance the number of businesses currently authorised under section 56 of the Value-Added Tax Consolidation Act 2010; the estimated annual value of VAT zero-rated under the scheme; the estimated cash-flow and Exchequer impact arising from the operation of the scheme; and if he will make a statement on the matter. [72288/26]

207. Deputy Roderic O'Gorman asked the Tánaiste and Minister for Finance to outline the level of funds currently held in the Climate and Nature Fund. [72056/26]

208. Deputy Roderic O'Gorman asked the Tánaiste and Minister for Finance to outline all legal advice his Department received, either internally, from the Attorney General or from the European Commission, regarding the impact on Ireland’s derogation from the ETS 2 system of a reduction in the rate of carbon tax for certain fuels; to confirm if there is a rate of carbon tax, or an overall quantum of carbon tax revenue,…

209. Deputy Albert Dolan asked the Tánaiste and Minister for Finance the number of applications or certifications under the Living City Initiative for each year for which data is available, by qualifying local authority area and, where available, by residential and commercial element, in tabular form. [72354/26]

210. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance if the estimated cost of the CGT changes outlined in budget 2027 of 46.5million first year and 186 million full year are based on CGT for individuals and some corporates in respect of gains on development land solely or if it also includes chargeable gains for corporates; in the case of the former provide a full estimated cost including all charge…

211. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the rationale for reducing the tax on offshore funds at a cost to the exchequer of €2.6 million. [72380/26]

212. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance if the increase in rent a room relief is universal or solely for multi-room lets; and the assessment or analysis carried out on the likely impact this will have on rents charged. [72388/26]

213. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance to provide details of the changes made to the research and development tax credit regime. [72390/26]