Parliamentary questions

165. Deputy Richard Boyd Barrett asked the Tánaiste and Minister for Finance the full-year cost of a single person’s personal tax credit and earned income credit of €2,800, €3,000 and €3,500, respectively, for each tax credit category and for each level of credit for people with disabilities; and if he will make a statement on the matter. [53973/26]

166. Deputy Brendan Smith asked the Tánaiste and Minister for Finance if he will give detailed consideration to the Budget 2027 proposals of a national organisation (details supplied); and if he will make a statement on the matter. [54015/26]

167. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the reason egg, fish and motor fuel prices have risen by double digits over the past 12 months despite a fall in the headline annual rate of inflation to 3.4% in June 2026, as reported by the Central Statistics Office; the specific data held by his Department on the annual percentage change in the price of eggs, fresh fish, home h…

168. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the annual percentage increase in the cost of home heating oil and diesel respectively, in the 12 months to June 2026; the analysis carried out by his Department on the impact of this increase on households outside the natural gas network and those reliant on private transport; and if he will make a statement on the matter. [54029…

169. Deputy Thomas Gould asked the Tánaiste and Minister for Finance the number of meetings he has had with the Minister for Housing, Local Government and Heritage on the Derelict Sites Tax. [54186/26]

170. Deputy Thomas Gould asked the Tánaiste and Minister for Finance his plans to reform the Vacant Homes Tax to ensure all vacant homes will pay. [54187/26]

171. Deputy Emer Currie asked the Tánaiste and Minister for Finance the number of businesses that registered and submitted returns for the accounting period 1 March 2026 to 30 April 2026 for the e-liquid products tax (EPT), which were due by 31 May 2026; the volumes and values of e-liquid products subject to EPT in that period; the total tax collected; the available breakdown by geography, size an…

172. Deputy Emer Currie asked the Tánaiste and Minister for Finance the measures being put in place to monitor compliance rates with the requirements of the e-liquid products tax following the passing of the deadline for the returns for the third accounting period; and if he will make a statement on the matter. [54233/26]

173. Deputy Emer Currie asked the Tánaiste and Minister for Finance to provide data for 1 January 2026 to 30 June 2026 inclusive outlining the number of cigarette and tobacco seizures carried out by the Revenue Commissioners; to provide a breakdown on the location of each seizure, by county; to provide the value of each seizure; and if he will make a statement on the matter. [54234/26]

174. Deputy Brendan Smith asked the Tánaiste and Minister for Finance the measures being implemented to ensure that employment is protected and the branch network maintained in the process of the sale of an organisation (details supplied); and if he will make a statement on the matter. [54239/26]

182. Deputy Rory Hearne asked the Tánaiste and Minister for Finance the number of people currently availing of the rent-a-room relief scheme; and if he will make a statement on the matter. [53537/26]

183. Deputy Aidan Farrelly asked the Tánaiste and Minister for Finance if he has sought EU funding to cover the cost of purchasing additional backscatter vans for the Revenue Commissioners. [52650/26]

184. Deputy Aidan Farrelly asked the Tánaiste and Minister for Finance the number and the cost of disposal, of nitrous oxide canisters seized by the Revenue Commissioners in 2025 to date in 2026, in tabular form; and if he has consulted with the Minister for Environment, Climate and Communications in respect of managing discarded nitrous oxide canisters in the context of the National Hazardous Was…

185. Deputy Sean Fleming asked the Tánaiste and Minister for Finance to outline if tax is payable on wedding gifts received, in terms of cash or non-cash gifts, in respect of income tax, capital gains tax, gift tax or other taxes; and if he will make a statement on the matter. [52737/26]

186. Deputy Ann Graves asked the Tánaiste and Minister for Finance whether he agrees that the introduction of a tax stamp system for vaping products could assist in the enforcement of the e-liquid products tax and in tackling the illicit vape market; and if he will make a statement on the matter. [52765/26]

187. Deputy Ann Graves asked the Tánaiste and Minister for Finance the number of Revenue staff assigned to compliance and enforcement activities relating to the e-liquid products tax as of 30 June 2026; the number that was assigned to such activities upon commencement of the tax on 1 November 2025; and if he will make a statement on the matter. [52766/26]

188. Deputy Ann Graves asked the Tánaiste and Minister for Finance the measures currently being undertaken by the Revenue Commissioners to identify and tackle non-compliant operators selling vaping products, including non-traditional retail outlets, such as phone shops, whose primary activity is not the sale of vaping products; and if he will make a statement on the matter. [52767/26]

189. Deputy Ann Graves asked the Tánaiste and Minister for Finance whether he accepts that non-compliance with the e-liquid products tax by some retailers places compliant businesses at a competitive disadvantage; the assessment that has been made of this issue; and if he will make a statement on the matter. [52768/26]

190. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the rationale for allowing exemptions to the dividend withholding tax that lead to complexity in the tax code and increase administrative burden on the Revenue Commissioners such as in a case (details supplied) that allows a chain of partnerships to avoid the dividend withholding tax; to provide an example of bona fide commerci…

191. Deputy Malcolm Byrne asked the Tánaiste and Minister for Finance if there is a specific policy within his Department that seeks to preclude those elected to local authorities from any boards that he may appoint; the rationale behind any such policy; the way in which it aligns with encouraging participation in local government; and if he will make a statement on the matter. [52854/26]

192. Deputy Malcolm Byrne asked the Tánaiste and Minister for Finance to commit to preparing legislation to not automatically exclude members of local authorities from consideration for appointment to State boards; and to set out the reasons such persons would be excluded. [52872/26]

193. Deputy Eamon Scanlon asked the Tánaiste and Minister for Finance if he will consider measures to address the USC liability on occupational pensions, given the disparity between the treatment of occupational pensions and the State Pension and the impact of inflation and rising costs on pensioners; and if he will make a statement on the matter. [52998/26]

194. Deputy Eamon Scanlon asked the Tánaiste and Minister for Finance if he will review the USC treatment of former State and semi-State employees who paid modified PRSI and whose occupational pensions are subject to USC, unlike the State Pension (Contributory); if he will consider reliefs for this cohort in the forthcoming budget; and if he will make a statement on the matter. [52999/26]

195. Deputy Emer Currie asked the Tánaiste and Minister for Finance the status of efforts to more accurately quantify the cost of abolition of the deemed disposal rule. [53090/26]

196. Deputy Emer Currie asked the Tánaiste and Minister for Finance the steps his Department is taking towards reform of the deemed disposal rules on ETFs; and if he will make a statement on the matter. [53091/26]