Questions

894. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance if a review has been carried out, or is planned, of the VAT treatment of housing adaptation works for persons with disabilities; and if he will make a statement on the matter. [24094/26]

895. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance if any measures are under consideration to address the impact of VAT costs on housing adaptation works for persons with disabilities; and if he will make a statement on the matter. [24096/26]

900. Deputy Roderic O'Gorman asked the Tánaiste and Minister for Finance if he will remove VAT on housing insulation products, residential doors and windows to reduce retrofitting costs; and if he will make a statement on the matter. [24239/26]

907. Deputy Michael Cahill asked the Tánaiste and Minister for Finance to urgently address inheritance tax discrimination against childless couples (details supplied); and if he will make a statement on the matter. [24429/26]

909. Deputy Michael Fitzmaurice asked the Tánaiste and Minister for Finance which European Union law provides the statutory basis for the carbon taxes; it's interaction with domestic Irish law; to detail the obligation Ireland has to implement carbon tax; and if he will make a statement on the matter. [24494/26]

934. Deputy Barry Ward asked the Tánaiste and Minister for Finance his views on the merits of amending existing inheritance tax parameters; if the existing relationship category thresholds can be reviewed; if any research has been carried out into this proposal by his Department; and if he will make a statement on the matter. [25386/26]

966. Deputy Emer Currie asked the Tánaiste and Minister for Finance for an update on progress of recommendation no. 41 of the Action Plan for Competitiveness and Productivity on a review of tax measures to incentivise investment into start-up and scaling companies. [26308/26]

969. Deputy Michael Cahill asked the Tánaiste and Minister for Finance further to previous requests, if he will urgently review inheritance tax in regard to childless couples and individuals (details supplied) and address this very obvious discrimination; and if he will make a statement on the matter. [26407/26]

990. Deputy William Aird asked the Tánaiste and Minister for Finance if he will outline the way in which the excise duties collected on fuels are allocated and spent; and if he will make a statement on the matter. [26962/26]

994. Deputy Michael Cahill asked the Tánaiste and Minister for Finance to give favourable consideration to reviewing the 52% tax rate on short term lets/long term lets; if he will give favourable consideration to reducing this rate so as to encourage members of the public to remain in the letting business and/or encourage others to get involved; and if he will make a statement on the matter. [17615/26]

995. Deputy Michael Cahill asked the Tánaiste and Minister for Finance if he will review the current capital acquisitions tax thresholds in light of concerns that the existing regime disproportionately disadvantages individuals without children who wish to leave assets to extended family members such as nieces and nephews, or to close friends, carers or neighbours; if he will provide a rationale for the significant d…

203. Deputy Sean Fleming asked the Tánaiste and Minister for Finance to respond to matters raised in correspondence (details supplied); and if he will make a statement on the matter. [23200/26]

363. Deputy Robert O'Donoghue asked the Tánaiste and Minister for Finance if he is aware that a €290 import charge has been applied to a shipment of ECG sensors and electrode patches imported from Norway for use in a volunteer-led community cardiac-screening trial in Balbriggan; if his Department has any role in reviewing such charges where medical devices are imported for non-commercial public-health purposes; and i…

364. Deputy Robert O'Donoghue asked the Tánaiste and Minister for Finance if he will clarify the policy basis under which import duties or related charges may be applied to medical devices imported for non-commercial community health initiatives, including cardiac-screening trials; whether his Department will engage with relevant agencies to ensure such initiatives are not impeded by inappropriate customs classificat…

365. Deputy Robert O'Donoghue asked the Tánaiste and Minister for Finance if he will engage with the Revenue Commissioners to review whether tariffs or import charges applied to small consignments of medical screening devices for volunteer-funded public-health trials are consistent with Government policy on preventative healthcare and community health promotion; and if he will make a statement on the matter. [21467/2…

369. Deputy Peadar Tóibín asked the Tánaiste and Minister for Finance the percentage of a litre of white diesel (derv) that is biodiesel; the reason the Government charges carbon tax on the biodiesel component of that litre of diesel; and the total carbon tax take by the Government on the biodiesel component of diesel for each of the past ten years. [21718/26]

370. Deputy Peadar Tóibín asked the Tánaiste and Minister for Finance the percentage of a litre of petrol that is bioethanol (e10); the reason the Government is charging carbon tax on the bioethanol component of that litre of petrol; and the total carbon tax take by the Government on the bioethanol component of petrol for each of the past ten years. [21719/26]

371. Deputy Peadar Tóibín asked the Tánaiste and Minister for Finance the tax levied on HVO; to provide a detailed breakdown of the different taxes that have been collected, in total, on HVO for each of the past five years; and the reason the Government will not reduce the cost of HVO taxation given the clear climate benefits. [21720/26]

372. Deputy Peadar Tóibín asked the Tánaiste and Minister for Finance the reason he will not provide a 7 cent per litre haulier rebate on HVO. [21721/26]

395. Deputy Michael Cahill asked the Tánaiste and Minister for Finance the steps being taken to address discrimination against childless couples in relation to inheritance tax (details supplied); and if he will make a statement on the matter. [22270/26]

222. Deputy Emer Currie asked the Tánaiste and Minister for Finance the cost to the Exchequer of doubling the current capital allowance on plant and machinery to 25% over four years. [21068/26]

235. Deputy Roderic O'Gorman asked the Tánaiste and Minister for Finance the reason the number of individuals subject to the high-income individuals' restriction has consistently dropped over the last 15 years; if his Department examined potential tax dodging or loop holes in relation to this; and if he will make a statement on the matter. [21261/26]

236. Deputy Roderic O'Gorman asked the Tánaiste and Minister for Finance to outline the specific tax relief mechanisms that are still be used by individuals under the high-income individuals restriction scheme; and if he will make a statement on the matter. [21262/26]

239. Deputy Brian Stanley asked the Tánaiste and Minister for Finance if he will review the current list of occupations eligible for flat rate expenses (FREs) with a view to including special needs assistants (SNAs), given the significant and essential out of pocket costs incurred by SNAs in the performance of their duties; if he will outline the rationale for their continued exclusion despite the recognised professi…

240. Deputy Roderic O'Gorman asked the Tánaiste and Minister for Finance if he has reviewed a new report and proposals from an organisation (detailed supplied) in relation to the TaxSaver scheme and amendments to the Tax Consolidation Acts; if he will meet with the organisation to discuss their proposals; and his Department will examine and progress the proposals. [21376/26]