Parliamentary questions

369. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 471 of 4 November 2025, the total value of all residential property based on the local property tax data, using the average figure report for all properties below €2.1million; the total value of residential property owned by multi-property owners using the same approach; and if he will make a statement …

370. Deputy Ciarán Ahern asked the Minister for Finance if he is satisfied that Ireland’s aviation sector enjoys multiple tax exemptions despite rising carbon emissions; if he is aware that research suggests that the introduction of an air travel levy modelled on the UK’s air passenger duty could generate €6.3 billion in revenue over five years; if he will consider introducing such a levy; and if …

225. Deputy Charles Ward asked the Minister for Finance the amount of income collected in Donegal through the local property tax each year since it was introduced in 2013, in tabular form; and if he will make a statement on the matter. [62346/25]

226. Deputy Barry Ward asked the Minister for Finance the position regarding the review of inheritance tax within his Department; the parameters for this review; and if he will make a statement on the matter. [62349/25]

227. Deputy Barry Ward asked the Minister for Finance the position regarding a timeline for the publication of his review into inheritance tax; and if he will make a statement on the matter. [62350/25]

228. Deputy Louise O'Reilly asked the Minister for Finance the provisions that have been made to ensure that agencies, organisations and charities funded by his Department will be able to meet their obligations under the new AE scheme. [62454/25]

229. Deputy Paul Lawless asked the Minister for Finance the number of vacant and derelict buildings in County Mayo owned by his Department that are vacant or rented, by the region/towns location of the buildings, in tabular form.; and if he will make a statement on the matter. [62671/25]

367. Deputy Seán Ó Fearghaíl asked the Minister for Finance if he will address the serious matters raised in correspondence (details supplied) regarding vehicle importation; and if he will make a statement on the matter. [61785/25]

368. Deputy Thomas Gould asked the Minister for Finance whether current outstanding derelict site levies owed will be recouped by Revenue on launch of the new derelict sites tax. [62083/25]

369. Deputy Michael Healy-Rae asked the Minister for Finance if measures will be introduced to counter imbalances in the allocation of capital acquisitions tax (details supplied); and if he will make a statement on the matter. [62192/25]

370. Deputy Ken O'Flynn asked the Minister for Finance the projected revenue from LPT in 2026, and the estimated number of households reclassified into higher valuation bands since 2021. [60907/25]

371. Deputy Ken O'Flynn asked the Minister for Finance whether the Government has assessed the impact of rising LPT valuations on homeownership rates and private rental supply. [60908/25]

372. Deputy Albert Dolan asked the Minister for Finance the number and value of contracts that underwent post-award variations; the net value change as a percentage of original awards, by CPV/category; and the three most common drivers of variation identified, for 2022–2024. [60941/25]

373. Deputy Albert Dolan asked the Minister for Finance to provide, for each age bracket (details supplied) the total and average annual income tax and USC contributions recorded for Irish residents in the latest year available; and where possible to provide equivalent data for previous years to show lifetime cumulative contributions, by cohort. [60958/25]

374. Deputy Albert Dolan asked the Minister for Finance the estimated average cumulative tax revenue generated by an individual from age 18 to 65, based on current Revenue data and earnings distributions; and to provide sensitivity estimates for individuals who emigrate after completing third-level education. [60959/25]

375. Deputy Albert Dolan asked the Minister for Finance if his Department has conducted or commissioned any analysis of the fiscal impact of graduate emigration comparing the cost of education investment to the lost tax revenue from emigrants who do not return; and if so, to provide copies or summaries of such analysis. [60960/25]

376. Deputy Eoin Hayes asked the Minister for Finance his policy proposals to broaden the tax base; and if he will make a statement on the matter. [61046/25]

377. Deputy Eoin Hayes asked the Minister for Finance for any assessment of the rent tax credit commissioned by his Department and its effectiveness in supporting low-income tenants; and if he will make a statement on the matter. [61047/25]

378. Deputy Eoin Hayes asked the Minister for Finance the monitoring measures his Department will take in assessing the ongoing impact of the new VAT reduction on new apartment sales from 13.5 % to 9 %; and if he will make a statement on the matter. [61048/25]

379. Deputy Eoin Hayes asked the Minister for Finance the monitoring measures his Department will take in assessing the ongoing impact of the residential development stamp duty refund scheme; and if he will make a statement on the matter. [61049/25]

380. Deputy Eoin Hayes asked the Minister for Finance the monitoring measures his Department will take in assessing the ongoing impact of the enhanced corporation tax deduction for apartment construction; and if he will make a statement on the matter. [61050/25]

381. Deputy Eoin Hayes asked the Minister for Finance the position on a Europe-wide debt warehousing strategy for the debt accrued due to the Covid-19 pandemic; to report on any discussions he has had at Eurogroup level on same; and if he will make a statement on the matter. [61051/25]

382. Deputy Carol Nolan asked the Minister for Finance the total amount of Capital Acquisitions Tax received in 2024; and the total amounts received from those who availed of the Group A, Group B and Group C thresholds. [61093/25]

383. Deputy Ken O'Flynn asked the Minister for Finance if his Department has conducted or commissioned recent assessments of the prevalence of under-insurance among homeowners in the State, in view of recent increases in residential rebuild costs; the engagement he has had with the Central Bank of Ireland or the insurance industry to protect consumers from being inadequately covered; and if he wil…

384. Deputy Albert Dolan asked the Minister for Finance if his Department or the Revenue Commissioners has estimated the net fiscal impact of international protection applicants with labour-market access (taxes and PRSI paid minus direct Exchequer costs) from 2022 to date in 2025; if so, to publish the model structure, assumptions (employment rates, earnings, benefit take-up), and results; and if …