Questions

177. Deputy John Lahart asked the Minister for Finance if he will consider introducing a temporary tax relief or reimbursement scheme for families who incurred out-of-pocket expenses for private dental check-ups for their children, due to the suspension or delay of HSE dental services during and following the Covid-19 pandemic; the options currently available to such families under existing tax or PRSI-based schemes;…

276. Deputy John Lahart asked the Minister for Finance the number of proposals in the Interdepartmental Pensions Reform and Taxation Group report from 2020 that have been implemented; the number not yet been implemented; the expected timeline for those not yet implemented; and if he will make a statement on the matter. [36059/25]

277. Deputy John Lahart asked the Minister for Finance if there are any plans for increasing the cap for PRSAs or introducing any changes on how employer contributions to PRSAs are capped; and if he will make a statement on the matter. [36060/25]

278. Deputy John Lahart asked the Minister for Finance if there are plans to harmonise pension tax relief so that the State contribution under AE is equivalent to the tax relief which people get on private pensions; if so, whether the harmonisation plans upwards or downwards; what other details can be provided on the plans; and if he will make a statement on the matter. [36061/25]

279. Deputy John Lahart asked the Minister for Finance If there any plans to simplify or align the rules for PRSAs and master trusts, specifically in relation to master trust contributions based on salary, age, and company service, and PRSA contributions with the limit of 100% of salary; if he agrees that there are very different rules for accessing benefits, either at retirement or on early retirement, in relation t…

297. Deputy John Lahart asked the Minister for Finance the obligations insurance companies have when requesting medical reports for the purpose of issuing mortgage protection policies, particularly in cases involving individuals with medical conditions; and if he will make a statement on the matter. [32491/25]

388. Deputy John Lahart asked the Minister for Finance the current position on tax relief for spousal maintenance and child maintenance; the reason there a difference in treatment between the two; if he is willing to review and reconsider the current rules; and if he will make a statement on the matter. [29043/25]

566. Deputy John Lahart asked the Minister for Finance if he will extend the help-to-buy schemes to first-time buyers for second-hand homes; and if he will make a statement on the matter. [18928/25]

568. Deputy John Lahart asked the Minister for Finance if he is aware of the disparities in the inheritance tax thresholds between individuals with children and those without, or those without close relatives; if he acknowledges the concerns regarding the current system (details supplied); if he plans to review this system to ensure fairness and equity for all; and if he will make a statement on the matter. [19068/25…

63. Deputy John Lahart asked the Minister for Finance the plans with regard to the Programme for Government commitment to bring forward measures to support SMEs, in particular the retail and hospitality sectors, acknowledging the increased cost pressures on these sectors; if this will entail changes to VAT, PRSI and other measures; if these measures will be implemented as part of the normal budget process; the plans …

80. Deputy John Lahart asked the Minister for Finance if he will consider raising the category A threshold under capital acquisitions tax and expanding the range of individuals that can qualify under this category; and if he will make a statement on the matter. [16277/25]

88. Deputy John Lahart asked the Minister for Finance if he will be reviewing the qualifying conditions for tax relief on oxygen tanks for those who suffer from lung fibrosis; and if he will make a statement on the matter. [16276/25]

329. Deputy John Lahart asked the Minister for Finance if he will consider tax relief on oxygen, electricity costs and travel expenses for those who suffer from pulmonary fibrosis, in the context of Budget 2026, similar to those received by kidney dialysis patients (details supplied); and if he will make a statement on the matter. [15082/25]

381. Deputy John Lahart asked the Minister for Finance if he will clarify the assertion by the Revenue Commissioners that the Finance Act 2022 inadvertently created a loophole allowing employers to make unlimited, tax-free contributions to employee PRSAs, contrary to the policy's original intent, resulting in significant tax avoidance by a small cohort of companies, when the majority of company directors utilised it …

385. Deputy John Lahart asked the Minister for Finance to explain significant changes in budget 2025 to the tax relief annual contribution limits for PRSAs; if the identification by the Revenue Commissioners be outlined where 125 companies had each transferred at least €100,000 into individual PRSAs to exploit generous tax reliefs, with 17 of these cases involving contributions exceeding €500,000, and some surpassing…

311. Deputy John Lahart asked the Minister for Finance if he has considered the introduction of an individual savings account scheme in Ireland, similar to the UK model, to encourage long-term savings, promote investment, enhance financial inclusion, and support homeownership; if he will outline any analysis undertaken on its potential benefits for the economy; and if he will make a statement on the matter. [9571/25]

211. Deputy John Lahart asked the Minister for Finance if he will liaise with the Revenue Commissioners with a view to alerting taxpayers when a significant tax deduction which heretofore had not been taken by them is due, as an unexpected and unanticipated tax deduction, for example in the case where tax had not been paid on income for a short period of time, can lead to distress; and if he will make a statement on …

299. Deputy John Lahart asked the Minister for Finance if he will outline, in the context of pending legislation concerning the regulation of the vaping industry, the reason his Department has not insisted on a tax stamp for vaping products similar to tobacco products, as is the case in some EU Member States; his views on international best practice; the estimated revenue in the context of a full year of tax on vapin…

315. Deputy John Lahart asked the Minister for Finance if an anomaly in relation to accommodation expenses for students (details supplied) will be examined; and if he will make a statement on the matter. [7583/25]

173. Deputy John Lahart asked the Minister for Finance if he and his departmental officials have engaged with the Revenue Commissioners on the practical implementation of the new national E-liquid products tax, EPT, as set out in Part 2 of Finance Act 2024; the rationale behind the proposed uses of self-declaration as opposed to the use of tax stamps which are issued by the Revenue Commissioners and operate under exi…

256. Deputy John Lahart asked the Minister for Finance the total amount on deposit in banks nationwide; and if he will make a statement on the matter. [5688/25]

118. Deputy John Lahart asked the Minister for Finance to consider tax relief on oxygen tanks for those who suffer from lung fibrosis in the context of Budget 2026 (details supplied); and if he will make a statement on the matter. [5004/25]

252. Deputy John Lahart asked the Minister for Finance if there is a particular reason as to why the child support payment is taxable for those in receipt of invalidity pension but not on other payments such as illness benefit; and if she will make a statement on the matter. [2279/25]