Questions

177. Deputy John Lahart asked the Minister for Finance if he will consider introducing a temporary tax relief or reimbursement scheme for families who incurred out-of-pocket expenses for private dental check-ups for their children, due to the suspension or delay of HSE dental services during and following the Covid-19 pandemic; the options currently available to such families under existing tax or PRSI-based schemes;…

191. Deputy Pearse Doherty asked the Minister for Finance the cost to the Exchequer of the relief from income tax or corporation tax in respect of expenditure on approved buildings and or approved gardens under section 482 of the Taxes Consolidation Act 1997 in each year since 2016; and if he will make a statement on the matter. [36806/25]

63. Deputy Tom Brabazon asked the Minister for Finance if his Department is considering increasing the maximum property purchase price under the help-to-buy scheme. [36552/25]

64. Deputy Tom Brabazon asked the Minister for Finance if he is considering expanding the help to buy scheme to include second hand homes. [36555/25]

65. Deputy Tom Brabazon asked the Minister for Finance if he is considering introducing a tax credit for first-time buyers to assist with legal, survey and valuation costs. [36556/25]

66. Deputy Conor Sheehan asked the Minister for Finance the plans to increase the income thresholds for the help-to-buy scheme; and if he will make a statement on the matter. [36559/25]

69. Deputy Willie O'Dea asked the Minister for Finance if an individual purchasing a home under the incremental purchase scheme from a local authority can avail of the help-to-buy scheme; who ultimately makes the decision in these matters; and if he will make a statement on the matter. [36432/25]

283. Deputy Claire Kerrane asked the Minister for Finance to provide a timeframe for the resolution of appeals by the Disabled Drivers Board of Appeal; and if he will make a statement on the matter. [32251/25]

284. Deputy Claire Kerrane asked the Minister for Finance to provide a timeframe for the resolution of appeals by the Disabled Drivers Board of Appeal; and if he will make a statement on the matter. [32252/25]

302. Deputy Richard Boyd Barrett asked the Minister for Finance the estimated additional revenue from cutting pension relief threshold from €115,000 to €60,000; and if he will make a statement on the matter. [32671/25]

303. Deputy Richard Boyd Barrett asked the Minister for Finance the cost of the special assignment relief programme in 2023 and 2024; and if he will make a statement on the matter. [32672/25]

304. Deputy Richard Boyd Barrett asked the Minister for Finance the cost of historic losses forwarded by companies that earned over €750 million per year as corporate tax deductions in 2022, 2023 and 2024; and if he will make a statement on the matter. [32673/25]

77. Deputy Aisling Dempsey asked the Minister for Finance if he will consider recommending that Crohn’s disease and colitis sufferers be allowed to avail of the tax break on gluten-free products that is available to coeliacs, given that a gluten-free diet is hugely beneficial to a large percentage of Crohn’s and colitis sufferers. [31098/25]

388. Deputy John Lahart asked the Minister for Finance the current position on tax relief for spousal maintenance and child maintenance; the reason there a difference in treatment between the two; if he is willing to review and reconsider the current rules; and if he will make a statement on the matter. [29043/25]

397. Deputy Eoin Ó Broin asked the Minister for Finance the number of landlords who have availed of the retrofitting expenditure tax relief in 2023, 2024 and to date in 2025; and the total cost of the relief in each of these years. [29379/25]

401. Deputy Michael Healy-Rae asked the Minister for Finance to ensure that scoliosis spinal fusion will be deemed as a qualifying need under the new NDIS criteria which will replace the current disabled drivers scheme; and if he will make a statement on the matter. [29520/25]

412. Deputy Ann Graves asked the Minister for Finance if she will consider amending the criteria by which persons are assessed for the disabled drivers and disabled passengers (tax concessions) scheme 1994; if she will amend to include autism and ADHD as currently the Disabled Drivers Medical Board can only assess for physical disability. [30312/25]

8. Deputy Emer Currie asked the Minister for Finance if in cases where buildings are provided for childcare as a condition for planning permission for residential developments, a mechanism could be found through the tax system to help lower the cost of fitting out such buildings, given that cost is proving to be a major impediment, particularly for community childcare providers; and if he will make a statement on the…

34. Deputy Brendan Smith asked the Minister for Finance the measures he will introduce to reduce the taxation burden on the retail sector due to the severe pressures this sector is encountering at present with increased costs; and if he will make a statement on the matter. [28245/25]

47. Deputy Maeve O'Connell asked the Minister for Finance if his Department has analysed the need to increase the guide dog allowance to keep pace with cost-of-living increases; and when this allowance was last increased.; and if he will make a statement on the matter. [27781/25]

57. Deputy Peter 'Chap' Cleere asked the Minister for Finance if he is reviewing any of the tax reliefs or allowances for farmers; and if he will make a statement on the matter. [27775/25]

58. Deputy Ged Nash asked the Minister for Finance when he will introduce a new scheme for disabled drivers; and if he will make a statement on the matter. [28127/25]

73. Deputy Emer Currie asked the Minister for Finance his views on the way in which the tax system through, for example, tax relief could help increase the number of childcare places in communities, such as those in west Dublin; and if he will make a statement on the matter. [28065/25]

33. Deputy Shane Moynihan asked the Minister for Finance if he will review the structure of tax relief on third-level tuition fees, with a particular view to supporting families who are just above the SUSI grant threshold; and if he will make a statement on the matter. [26239/25]

328. Deputy Pearse Doherty asked the Minister for Finance to outline all information in relation to people applying for tax relief on electricity related to running health equipment, including a list of eligible medical equipment; and if he will make a statement on the matter. [25206/25]