Questions

392. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance to provide an update on the corporate taxation matters currently under discussion at European Union level, including those being considered by the Economic and Financial Affairs Council, ECOFIN, during Ireland's Presidency of the Council of the European Union; to identify the relevant legislative and non-legislative proposals, including proposals …

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]

115. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance if he will consider applying a 75% windfall tax on the profits of energy companies, including electricity companies. [68614/26]

117. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance if he will outline the estimated cost to the State of vulture funds using structures like IREFs to avoid paying taxes on rental income. [68615/26]

119. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance if he will consider further measures on excise duty to reduce the cost of petrol and diesel. [68617/26]

139. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance to provide an update on the reason the vacant and derelict property taxes have failed to move the dial on the scourge of vacancy and dereliction in our cities, towns and villages. [68619/26]

185. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance if he intends to ensure equity of treatment and provide options for people that choose to keep their savings in cash accounts in the savings and investment scheme. [68623/26]

186. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the analysis he has undertaken to examine the tax measures available to reduce the cost of home heating oil. [68624/26]

187. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance if he will consider further measures to reduce the cost of green diesel to protect agriculture, construction, and other sectors from soaring costs. [68626/26]

188. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance if his Department has carried out analysis into persons that ultimately benefit from the renters’ tax credits when no ban on rent increase is in place. [68627/26]

685. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the total amount lent and the share of lending, by value from the HBFI that went to projects over €20 million and €50 million, respectively, of completed projects. [61009/26]

686. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the breakdown of development sizes, by <50, 50 -110, and >100 units of completed projects, in tabular form. [61013/26]

687. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the average price of three-bed houses constructed and sold that were supported by HBFI since the body began lending and by, each individual year, in tabular form. [61018/26]

688. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the breakdown of end purchaser of housing units supported by HBFI lending that has been completed, in tabular form. [61022/26]

690. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance of the 9,258 housing units that have HBFI funding but have ‘not yet commenced/other’ according to the mid-year update, the number that were approved for funding more than one year ago, two years ago, and three years ago respectively. [61025/26]

692. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the timeframe for the introduction of a requirement for a legal entity identifier on entities availing of the section 110 designation. [60994/26]

709. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the timeframe for the establishment of a register of beneficial ownership of companies, industrial and provident societies based within the Companies Registration Office. [60986/26]

710. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the timeframe for introducing mandatory disclosure of the ultimate beneficial owners and controllers of all limited partnerships. [60980/26]

711. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the timeframe for the establishment of a beneficial ownership register of certain financial vehicles based within the Central Bank; and to clarify if this will cover all forms of SPV/SPE. [60982/26]

737. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the timeframe for the establishment of a central register of beneficial ownerships of trusts based within the Revenue Commissioners. [60983/26]

753. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the timeframe for the introduction of legislation to enable the Revenue Commissioners to publish a list of SPEs availing of the section 110 regime of the Taxes Consolidated Act 1997. [60992/26]

665. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 71 of 25 June 2026, his plans for the State to take ownership of any money taken from dormant investment funds under a future dormant funds scheme. [54802/26]