798. Deputy Conor Sheehan asked the Tánaiste and Minister for Finance if he will consider an amendment to the Section 481 film tax credit in the upcoming Budget to introduce a permanent 8% regional uplift for audio-visual productions based outside the Dublin metropolitan area and Ashford (DMAA) corridor; and if he has engaged with an organisation (details supplied) regarding the 10% to 12% additional cost burden ass…
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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Showing questions asked by Conor Sheehan .
34 questions match, newest first.
728. Deputy Conor Sheehan asked the Tánaiste and Minister for Finance if his Department is reviewing the tax treatment of cohabiting couples, to address the anomalies on the way in which cohabitants are treated in terms of capital gains tax; the legislative action he plans to take on capital gains tax to give cohabiting couples equal treatment to married couples; and if he will make a statement on the matter. [56059/…
729. Deputy Conor Sheehan asked the Tánaiste and Minister for Finance the estimated cost in 2027 if the 2% USC rate was reduced to 1.25%; and if he will make a statement on the matter. [56073/26]
229. Deputy Conor Sheehan asked the Tánaiste and Minister for Finance the number of homes that were built under section 33 of the Finance Act 2002; the level of oversight, assessment or enforcement of these conditions; and if he will make a statement on the matter. [46855/26]
230. Deputy Conor Sheehan asked the Tánaiste and Minister for Finance the number of homes built under section 33 of the Finance Act 2002 that resulted in the creation of licenses to reside rather than tenancies; and if he will make a statement on the matter. [46856/26]
356. Deputy Conor Sheehan asked the Tánaiste and Minister for Finance the number of homes that were built under section 268 of the Taxes Consolidation Act 1997; the level of oversight, assessment or enforcement of these conditions; and if he will make a statement on the matter. [45690/26]
357. Deputy Conor Sheehan asked the Tánaiste and Minister for Finance the number of homes built under section 268 of the Taxes Consolidation Act 1997 that resulted in the creation of licenses to reside rather than tenancies; and if he will make a statement on the matter. [45692/26]
400. Deputy Conor Sheehan asked the Tánaiste and Minister for Finance the mechanisms currently being used by the Central Bank of Ireland to monitor compliance with the updated Consumer Protection Code mandating the release of property title deeds within 10 working days; the number of breach reports or consumer complaints recorded against retail credit institutions regarding title deed delays since its introduction; t…
210. Deputy Conor Sheehan asked the Tánaiste and Minister for Finance the number of people registered with the Revenue Commissioners for the rent-a-room tax relief in each of the years from its introduction in 2001 to date, in tabular form; and if he will make a statement on the matter. [31865/26]
244. Deputy Conor Sheehan asked the Tánaiste and Minister for Finance the position for a landlord who charges below market rent under the Capital Acquisitions Tax Consolidation Act 2003, if a tenant is deemed to have occupied property without paying market rent; if the difference between the rent paid and the market rent is deemed a taxable gift; and if he will make a statement on the matter. [33299/26]
245. Deputy Conor Sheehan asked the Tánaiste and Minister for Finance if he plans to alter section 40 of the Capital Acquisitions Tax Consolidation Act 2003, to examine the fact that rent forbearance is treated as a gift in the period it occurs, potentially creating a tax liability for the tenant; and if he will make a statement on the matter. [33300/26]
246. Deputy Conor Sheehan asked the Tánaiste and Minister for Finance if the Revenue Commissioners can provide guidance to ensure that temporary rent reductions offered to tenants facing financial hardship do not trigger a significant CAT liability on the tenant, acting as a barrier to supporting tenants; and if he will make a statement on the matter. [33301/26]
247. Deputy Conor Sheehan asked the Tánaiste and Minister for Finance if he will formalise into legislation the Revenue Commissioners guidance that allows for adult children to live at home without incurring CAT, given the current financial constraints on young people; and if he will make a statement on the matter. [33302/26]
431. Deputy Conor Sheehan asked the Tánaiste and Minister for Finance the position regarding any product or service purchased from the United Arab Emirates by his Department in 2025, by description and amount paid; and if he will make a statement on the matter. [28262/26]
292. Deputy Conor Sheehan asked the Tánaiste and Minister for Finance for an update on the expansion of the living city initiative; when the new expanded plan will open for new applicants from the five new regional centres; and if he will make a statement on the matter. [15751/26]
379. Deputy Conor Sheehan asked the Tánaiste and Minister for Finance the reason a person’s private pension (details supplied) is now being taxed at a rate that is 50% more than that of 2025; and if he will make a statement on the matter. [4253/26]
361. Deputy Conor Sheehan asked the Tánaiste and Minister for Finance the options available to homeowners whose house insurance company will not cover them for pyrite/defective concrete; and if he will make a statement on the matter. [71456/25]
365. Deputy Conor Sheehan asked the Minister for Finance if his Department has conducted an evaluation report or efficacy report of the living city initiative; and if he will make a statement on the matter. [63477/25]
437. Deputy Conor Sheehan asked the Minister for Finance further to Parliamentary Question No. 55526 of 14 October 2025, if he can provide electronic access to the reports listed in his response; and if he will make a statement on the matter. [57713/25]
463. Deputy Conor Sheehan asked the Minister for Finance the reason for the radical increase in the price of vaping liquid in Budget 2026; and if he will make a statement on the matter. [58237/25]
194. Deputy Conor Sheehan asked the Minister for Finance if cinemas can be included in the VAT reduction for the hospitality sector; and if he will make a statement on the matter. [56120/25]
195. Deputy Conor Sheehan asked the Minister for Finance if he has given consideration to a draught excise rebate proposal (details supplied); and if he will make a statement on the matter. [56138/25]
98. Deputy Conor Sheehan asked the Minister for Finance to outline the number of housing units realised in the cities of Dublin, Cork, Galway, Kilkenny, Limerick and Waterford, by city, that have received tax incentives under the Living Cities initiative since July 2022, all of 2023, 2024 and to date in 2025, in tabular form; and if he will make a statement on the matter. [55744/25]
333. Deputy Conor Sheehan asked the Minister for Finance the number of housing units that have been realised from July 2022 to date from projects that received taxation relief under the Living City Initiative in the cities of Dublin, Cork, Galway, Kilkenny and Waterford, in tabular form; and if he will make a statement on the matter. [55524/25]
334. Deputy Conor Sheehan asked the Minister for Finance to detail any evaluation reports on the Living City Initiative or any review of the Living City Initiative undertaken by his Department or by any of the local authorities administering the Initiative; and if he will make a statement on the matter. [55526/25]