Questions

318. Deputy Pearse Doherty asked the Minister for Finance the cost of extending the young trained farmer stamp duty relief for 2026. [51200/25]

319. Deputy Pearse Doherty asked the Minister for Finance the costing of extending farm consolidation stamp duty relief for 2026. [51201/25]

320. Deputy Pearse Doherty asked the Minister for Finance the costing of extending farm restructuring CGT relief for 2026. [51202/25]

228. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised on a short-term cash flow basis, by increasing the professional services withholding tax to 25% and 30% respectively. [50865/25]

229. Deputy Pearse Doherty asked the Minister for Finance if the continuation of the rent tax credit will come from the tax package outlined in the Summer Economic statement; and if he will make a statement on the matter. [50922/25]

232. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue raised by removing the lower stamp duty rates on the purchase of three or more apartments in the same apartment block; and if he will make a statement on the matter. [51007/25]

210. Deputy Pearse Doherty asked the Minister for Finance if the waiving of local authority section 48 development contributions and the refunding of Uisce Éireann water and wastewater connection charges provided construction is completed prior to December 2026 if fully accounted for within the expenditure and revenue projections contained in the Annual Progress Report; if not, if additional resources will have to be…

318. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of abolishing local property tax, assuming a 0% adjustment, at each local authority; and if he will make a statement on the matter. [48444/25]

319. Deputy Pearse Doherty asked the Minister for Finance if the revenue projections contained in the annual progress report for 2026 incorporate a carbon tax rate of €71; and if he will make a statement on the matter. [48445/25]

320. Deputy Pearse Doherty asked the Minister for Finance the number of claims under section 273 balancing allowances in respect of capital expenditure, and the total expenditure the claim relates to; the cost to the Exchequer, by year since 2016 providing specifically the hotels and holiday camps and cottages, in tabular form; and if he will make a statement on the matter. [48446/25]

321. Deputy Pearse Doherty asked the Minister for Finance the number of claims under section 272 writing down allowances in respect of capital expenditure, and the total expenditure the claim relates to; the cost to the Exchequer, by year since 2016 providing specifically the hotels and holiday camps and cottages, in tabular form; and if he will make a statement on the matter. [48447/25]

322. Deputy Pearse Doherty asked the Minister for Finance to provide a comprehensive list of all tax reliefs for landlords of both commercial and residential property; the cost of each measure to the Exchequer, in tabular form; and if he will make a statement on the matter. [48448/25]

328. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 559 of 8 September 2025, the reason for the rapid decline in persons self-declaring for the high-income individuals’ restriction measure; and if he will make a statement on the matter. [48632/25]

480. Deputy Pearse Doherty asked the Minister for Finance the details of the revenue that would be raised by introducing an additional USC rate, of an additional 3% on incomes above €140,000. [44545/25]

481. Deputy Pearse Doherty asked the Minister for Finance the details of the revenue that would be raised by increasing commercial stamp duty to 12.5%. [44546/25]

482. Deputy Pearse Doherty asked the Minister for Finance the details of the revenue that would be raised by restricting PRSI exemption for share bases remuneration to SMEs. [44547/25]

483. Deputy Pearse Doherty asked the Minister for Finance the details of the revenue that would be raised by applying an additional 1% stamp duty to all share buybacks. [44548/25]

484. Deputy Pearse Doherty asked the Minister for Finance the details of the revenue that would be raised by reducing the standard fund threshold to 1.5 million. [44549/25]

485. Deputy Pearse Doherty asked the Minister for Finance the revenue raised by applying a €3,000 tax on private jet departures. [44550/25]

486. Deputy Pearse Doherty asked the Minister for Finance the revenue raised by amending the help-to-buy scheme to reduce the LTV ratio 85% with a maximum relief of €25,000. [44551/25]

487. Deputy Pearse Doherty asked the Minister for Finance the revenue raised by applying CGT to SPV disposing of Irish property. [44552/25]

488. Deputy Pearse Doherty asked the Minister for Finance the revenue raised by applying CT to all SPV that hold a beneficial interest in any Irish property. [44553/25]

489. Deputy Pearse Doherty asked the Minister for Finance the revenue raised by applying a 0.1% charge on all assets set out in form S110 held by qualifying companies under section 110. [44554/25]

502. Deputy Pearse Doherty asked the Minister for Finance the cost of increasing the rent tax credit with the credit equivalent to 8.3% of an individual’s annual rent with a minimum credit of €1,250 and a maximum credit of €2,500, per year, clarifying both the full cost and the net cost if the Government has any funding allocated for rent relief in 2026. [45027/25]

503. Deputy Pearse Doherty asked the Minister for Finance the cost of increasing the rent tax credit with the credit equivalent to 8.3% of an individual’s annual rent, with a minimum credit of €1,500 and a maximum credit of €2,500, per year, clarifying both the full cost and the net cost if the Government has any funding allocated for rent relief in 2026. [45028/25]