Questions

327. Deputy Ged Nash asked the Tánaiste and Minister for Finance if he will consider exempting carers allowance and carer's benefit from income tax; and if he will make a statement on the matter. [5288/26]

328. Deputy Ged Nash asked the Tánaiste and Minister for Finance to provide estimates from the Revenue Commissioner for 2026 in respect of the amount of revenue vis-à-vis adjustments to tax credits impacting on carers allowance and carers benefit claimants respectively, that they estimate will be raised as a result of the new data sharing arrangements in place between Revenue and the Department of Social Protection s…

329. Deputy Ged Nash asked the Tánaiste and Minister for Finance the number of PAYE taxpayers who are in receipt of the carers’ allowance and carers’ benefit respectively, who have had their tax credits adjusted arising from the new data-sharing arrangements in place between the Revenue Commissioners and the Department of Social Protection; and if he will make a statement on the matter. [5290/26]

883. Deputy Ged Nash asked the Tánaiste and Minister for Finance if he will obtain the position of the Revenue Commissioners on a policy matter (details supplied); and if he will make a statement on the matter. [2303/26]

884. Deputy Ged Nash asked the Tánaiste and Minister for Finance if the Revenue Commissioners, working on a multi-agency basis with An Garda Síochána and others, have identified any links between illicit roll-your-own tobacco activity and organised crime networks; the extent of such involvement; and if he will make a statement on the matter. [2305/26]

169. Deputy Ged Nash asked the Tánaiste and Minister for Finance the contents of the Government’s medium-term economic framework; the reasons for the delay in producing the plan; and if he will make a statement on the matter. [73642/25]

2. Deputy Ged Nash asked the Tánaiste and Minister for Finance the details of and timeline for the production of legislation to empower the Revenue Commissioners to implement the proposed new derelict sites tax; if all of the revenue collected will be disbursed to the relevant local authorities; and if he will make a statement on the matter. [65023/25]

177. Deputy Ged Nash asked the Tánaiste and Minister for Finance if Ireland supports each of the elements of the ‘Compromiso de Seville’, the outcome document from this summer’s financing for development conference; how the Government is working to implement the commitments made, in particular, the commitment to (details supplied); and if he will make a statement on the matter. [68021/25]

178. Deputy Ged Nash asked the Tánaiste and Minister for Finance whether Ireland supports the establishment of a UN convention on taxation; in particular, how Ireland is supporting the issue of taxing high net worth individuals, and the establishment of a global asset registry; and if he will make a statement on the matter. [68022/25]

275. Deputy Ged Nash asked the Tánaiste and Minister for Finance in view of the recent guidance from the Revenue Commissioners which provides employers an opportunity to correct any payroll tax issues arising from the Supreme Court Karshan ruling of 2023, his plans to enforce the Karshan ruling to ensure that all workers who should be classified as employees have such a classification; the means by which he intends t…

276. Deputy Ged Nash asked the Tánaiste and Minister for Finance following on from the recent guidance from the Revenue Commissioners which provides employers an opportunity to correct any payroll tax issues arising from the Supreme Court Karshan ruling of 2023, the means by which the Revenue Commissioners will ensure that all employers who have previously classified their employees as self-employed are adhering to t…

460. Deputy Ged Nash asked the Minister for Finance the number of PAYE taxpayer units who may have either underpayments or overpayments for the 2023 and 2024 tax years respectively; the number who have not yet submitted a tax return; and if he will make a statement on the matter. [58142/25]

267. Deputy Ged Nash asked the Minister for Finance the number of applications made to the Revenue Commissioners to 1 September 2025 for the mortgage interest tax relief scheme, by county; the number of successful and unsuccessful applications, by county; the cost of the scheme up to 1 September 2025; the average mortgage account balance for successful applicants; the average number of years left on eligible mortgage…

268. Deputy Ged Nash asked the Minister for Finance the number of applications made to the Revenue Commissioners in 2024 for the mortgage interest tax relief scheme by county; the number of successful and unsuccessful applications, by county; the cost of the scheme in 2024; and if he will make a statement on the matter. [52766/25]

333. Deputy Ged Nash asked the Minister for Finance if he plans to extend the life of the Key Employment Engagement Programme which is scheduled to finish in 2025; and if he will make a statement on the matter. [51925/25]

29. Deputy Ged Nash asked the Minister for Finance the total carryover cost in 2026 of taxation measures implemented in Budget 2025; the breakdown of the individual cost of each, in tabular form; and if he will make a statement on the matter. [50848/25]

30. Deputy Ged Nash asked the Minister for Finance to provide a list of each taxation measure or provision that will expire at the end of 2025; the projected cost to extend each to the end of 2026; and if he will make a statement on the matter. [50849/25]

227. Deputy Ged Nash asked the Minister for Finance the reason corporation tax forecasts from his Department have been inaccurate for 13 consecutive years; the reason this has not prompted an independent review of the forecasting models in use in his Department; if he will commission such a review on an urgent basis; and if he will make a statement on the matter. [50472/25]

552. Deputy Ged Nash asked the Minister for Finance further to Parliamentary Question No. 724 of 29 July 2025, if the updated figures from the Revenue Commissioners for 2026 referred to in the reply are available and can be provided; and if he will make a statement on the matter. [46540/25]

574. Deputy Ged Nash asked the Minister for Finance if the Central Bank received any requests from the Israeli authorities to renew that state's bond prospectus prior to the expiry of the 2024 prospectus, which was in place until the 1 September 2025; and if he will make a statement on the matter. [46806/25]

721. Deputy Ged Nash asked the Minister for Finance based on current projections and forecasts from his Department and the NTMA, when is it forecast that the debt to GNI* ratio will fall below 60%; what the projected net debt ratio for 2024 was; what it will be for 2025; and if he will make a statement on the matter. [43799/25]

722. Deputy Ged Nash asked the Minister for Finance what the NTMA’s end of year cash balance was for 2024; what it is currently; and if he will make a statement on the matter. [43800/25]

723. Deputy Ged Nash asked the Minister for Finance to provide the bond redemptions due on Irish national debt for each year from 2025 to 2030; the month when redemptions are due; the interest rate applying to each; the projected interest rate costs on servicing the national debt each year from 2025 to 2030, in tabular form; and if he will make a statement on the matter. [43801/25]

724. Deputy Ged Nash asked the Minister for Finance the current projected cost of reducing the VAT rate on hospitality sector to 9% from the current 13.5% rate; the cost when accommodation is excluded and the reduction applies only to food and drink; and if he will make a statement on the matter. [43802/25]

725. Deputy Ged Nash asked the Minister for Finance the projected updated general Government balance for 2025 and 2026, respectively, after the publication of the Summer Economic Statement; what the end of year surplus or deficit is now projected to be in light of the most recent Exchequer returns; and if he will make a statement on the matter. [43803/25]