Questions

32. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance the number and value of successful applications under the help to buy tax refund scheme for 2024, 2025, and to date in 2026. [69216/26]

664. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance the number of taxpayer units aged 65 years and over who availed of the income tax age exemption provided for under section 188 of the Taxes Consolidation Act 1997; the number who availed of associated marginal relief, in each year from 2011 to date, in tabular form; and if he will make a statement on the matter. [60524/26]

665. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance the estimated first year and full year cost to the Exchequer of increasing the income tax age exemption limits from €18,000 to €20,000 for a single person and from €36,000 to €40,000 for a married couple or civil partners jointly assessed; the estimated cost of increases at €500 intervals between the current and those levels, in tabular form; and i…

666. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance the income level at which a single person in receipt of PAYE income, and a married couple or civil partners jointly assessed both in receipt of PAYE income, first became liable to income tax in each year from 2010 to date, in tabular form; and if he will make a statement on the matter. [60531/26]

667. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance if he will examine the income tax age exemption limits in advance of Budget 2027 (details supplied); and if he will make a statement on the matter. [60534/26]

769. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance whether the levy imposed on sound broadcasting services by Coimisiún na Meán is subject to value added tax; whether such value added tax is deductible as an input credit by broadcasters in the ordinary course of business; and if he will make a statement on the matter. [62057/26]

773. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance the tax treatment of payments made to players under the Government grant scheme for senior inter-county Gaelic games players; and if he will make a statement on the matter. [62088/26]

700. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance if given the evidence to support the benefits of physical activity and in particular strength training for all cohorts but particularly people over the age of 50 he will consider bringing forward a tax credit to increase the take-up of gym memberships as part of Budget 2027; and if he will make a statement on the matter. [55522/26]

27. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance for an update on the Ireland for Finance strategy; the timeline for its launch; and if he will make a statement on the matter. [48367/26]

65. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance the way in which he is working to enhance the credit union sector; and if he will make a statement on the matter. [48368/26]

258. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance if he can provide an update on the outstanding commitments from the Funds 2030; the timeline for progress on the outstanding items, including aligning the current rate of investment undertaking tax (IUT) with capital gains tax; and if he will make a statement on the matter. [48720/26]

256. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance for an update on plans to reform and enhance Ireland’s regulatory framework for Retail Investor Alternative Investment Funds (AIFs); and if he will make a statement on the matter. [46749/26]

521. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance to set out the current position in respect of bilateral conventions for the relief of double taxation on Capital Acquisitions Tax, including the jurisdictions with which Ireland has such conventions in force; the date on which the network of CAT conventions was last formally reviewed by his Department; whether any new bilateral CAT conventions are …

522. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance further to the position that Ireland currently maintains only two bilateral conventions for the relief of double taxation of Capital Acquisitions Tax, namely those with the United Kingdom and the United States, his Department's assessment of how this compares with the inheritance and gift tax treaty networks maintained by other EU member states; wh…

523. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance whether his Department has assessed the impact on Irish-domiciled families in the absence of bilateral Capital Acquisitions Tax conventions between Ireland and EU member states other than the United Kingdom, particularly in cases where an Irish-resident disponer leaves assets to a beneficiary resident in another member state and the structural limi…

524. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance if he will consider further increasing the tax-free thresholds at which children in group A and close relatives in group B can inherit property and assets from their family as part of Budget 2027, particularly in light of continued property price growth and the impact on family homes; and if he will make a statement on the matter. [41607/26]

525. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance if his Department has examined, as part of the Tax Strategy Group process or otherwise, the case for reducing the current 33% rate of Capital Acquisitions Tax, which has remained unchanged since December 2012; the estimated full-year cost of a reduction in the rate to 30% and to 25% respectively;; and if he will make a statement on the matter. [416…

526. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance if he will consider increasing the Small Gift Exemption under Capital Acquisitions Tax from its current level of €3,000, where the threshold has remained unchanged since the introduction of the euro and where increases in housing, education and living costs have substantially reduced its real value to families seeking to support younger relatives, …

527. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance the number of employees who have availed of the cycle to work scheme, by county, in each of the years 2020 to 2025, inclusive; the estimated tax foregone to the Exchequer in respect of the scheme in each of those years; the breakdown between bicycles, pedelecs/e-bikes and cargo/e-cargo bikes, in tabular form; and if he will make a statement on the …

528. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance if he will consider increasing the expenditure thresholds under the cycle to work scheme in Budget 2027, given that the current limits of €1,250, €1,500 and €3,000 have not been adjusted since January 2023 and have been eroded in real terms by inflation in the bicycle retail market; if his Department has undertaken any review of the appropriateness…

529. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance if he will consider reducing the qualifying interval under the cycle to work scheme from once every four years to once every three years, in order to better reflect the typical service life of bicycles and e-bike batteries and to encourage continued participation by existing scheme users; and if he will make a statement on the matter. [41612/26]

530. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance if he will consider, in the context of Budget 2027, the introduction of an equivalent tax credit or grant-based measure for self-employed persons to provide parity of access with PAYE employees under the cycle to work scheme, noting that the existing salary sacrifice mechanism is structurally unavailable to the self-employed, the unemployed, retire…

280. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance if he will provide a report on the progress made implementing the Programme for Government commitments within his remit and on the achievements since the formation of the Government; and if he will make a statement on the matter. [41385/26]

158. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance if he plans to review the Irish Collective Asset-management Vehicles Act 2015; and if he will make a statement on the matter. [39425/26]

250. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance the progress that has been made to ensure that insurance companies are recognising the significant capital expenditure in flood defences and are acting accordingly in relation to flood cover; and if he will make a statement on the matter. [26620/26]