Parliamentary questions

113. Deputy Emer Currie asked the Minister for Finance when he expects to publish the Research and Development Compass referred to in his Budget 2026 speech; if he will engage with key stakeholders, including industry representatives, to ensure that proposed reforms are practical and reflect the realities of how R&D is conducted in Ireland; and if he will make a statement on the matter. [55878…

114. Deputy Emer Currie asked the Minister for Finance if the Research and Development Compass will benchmark Ireland’s R&D tax credit regime against those of other EU or OECD countries to assess international competitiveness; and if he will make a statement on the matter. [55879/25]

115. Deputy Emer Currie asked the Minister for Finance the intended purpose and format of the forthcoming Research and Development Compass referenced in his Budget 2026 speech; if he will confirm whether it will take the form of a stand-alone publication or inform the development of a wider policy framework; and if he will make a statement on the matter. [55880/25]

116. Deputy Robert O'Donoghue asked the Minister for Finance if he will consider extending the recent reduction in VAT from 13.5% to 9% to include cinema admissions, in recognition of the similar economic pressures faced by the sector, including rising energy and wage costs, incomplete post-pandemic recovery and competition from global streaming platforms, and given the vital role that local and i…

117. Deputy Louis O'Hara asked the Minister for Finance the actions his Department and the Revenue Commissioners are undertaking to ensure that personal service professionals who operate their services from their home are tax compliant (details supplied); and if he will make a statement on the matter. [56005/25]

330. Deputy John Paul O'Shea asked the Minister for Finance if she is aware that the appeals process for the primary medical certificate under the disabled drivers and disabled passengers (tax concessions) scheme is taking up to 18-months to complete; the details of the current average waiting time for appeals; the number of appeals presently awaiting hearing and determination; the reasons for the…

331. Deputy Keira Keogh asked the Minister for Finance if a brand-new modular home qualifies for the help-to-buy scheme; and if he will make a statement on the matter. [54850/25]

332. Deputy Rory Hearne asked the Minister for Finance the number of properties made available to the housing market through the 'over the shop' premises relief in each of the years and in each county, since the beginning of the relief, in tabular form; and if he will make a statement on the matter. [55172/25]

333. Deputy Conor Sheehan asked the Minister for Finance the number of housing units that have been realised from July 2022 to date from projects that received taxation relief under the Living City Initiative in the cities of Dublin, Cork, Galway, Kilkenny and Waterford, in tabular form; and if he will make a statement on the matter. [55524/25]

334. Deputy Conor Sheehan asked the Minister for Finance to detail any evaluation reports on the Living City Initiative or any review of the Living City Initiative undertaken by his Department or by any of the local authorities administering the Initiative; and if he will make a statement on the matter. [55526/25]

335. Deputy Grace Boland asked the Minister for Finance if his Department has conducted an assessment of the fiscal and distributional impact of introducing an exemption from capital acquisitions tax for transfers including inheritance of principal private residences; and if he will make a statement on the matter. [54604/25]

336. Deputy Shane Moynihan asked the Minister for Finance if he will consider amending the inheritance tax code as it relates to unmarried partners; and if he will make a statement on the matter. [54664/25]

337. Deputy Martin Daly asked the Minister for Finance to provide details on the increase in tax revenue generated from landlords over the past three years, considering the significant rise in home rental costs during the same period; specifically, to clarify whether the growth in rental income has led to a proportionate increase in income tax from rental profits; and to outline any measures being…

338. Deputy Martin Daly asked the Minister for Finance to provide details on the increase in tax revenue generated from landlords over the past three years, considering the significant rise in home rental costs during the same period; specifically, to clarify whether the growth in rental income has led to a proportionate increase in income tax from rental profits; and to outline any measures being…

339. Deputy Robert O'Donoghue asked the Minister for Finance if homeowners in the Fingal west area whose properties have been affected by defective blocks, and who have not yet received compensation under the defective concrete blocks scheme, may apply to have their local property tax (LPT) liability reassessed; if he will make provision for such homeowners to have their LPT valuation reviewed giv…

340. Deputy Michael Cahill asked the Minister for Finance to ensure that the help-to-buy ceiling reflects regional realities, and second-hand homes are included in line with the Programme for Government commitment (details supplied); if first-time buyers in County Kerry will not be left without access to any of the supports that are supposed to help people onto the housing ladder; and if he will m…

341. Deputy Richard Boyd Barrett asked the Minister for Finance the recourse available to an individual where they are affected by the collapse in a prepaid card company (details supplied); and the way in which they can retrieve their money. [54745/25]

342. Deputy Ken O'Flynn asked the Minister for Finance the revised forecast for corporate tax receipts in 2026; the percentage share of total corporate tax revenue projected to arise from the ten largest paying corporations; his Department’s assessment of volatility or concentration risk within this revenue stream; and the fiscal buffers or corrective mechanisms identified to mitigate the impact o…

343. Deputy Cathal Crowe asked the Minister for Finance the measures he is taking to safeguard Ireland’s business aviation interests through the anticipated significant financial burden that would follow the proposed revision of the Energy Taxation Directive; and if he will make a statement on the matter. [54851/25]

344. Deputy Paul Murphy asked the Minister for Finance the reason the Revenue Commissioners removed the option at retirement for defined benefit members to transfer to an approved retirement fund in mid-August 2025 (details supplied); when this change was first proposed; when the affected defined benefit scheme members were formally notified; the departments, agencies, or stakeholder groups that l…

345. Deputy Barry Ward asked the Minister for Finance the position regarding his Department-led review of the fund and investment industry in Ireland; including a specific assessment of the deemed disposal rule; if there is a timeline for the implementation of the report’s recommendations; and if he will make a statement on the matter. [54925/25]

346. Deputy John Paul O'Shea asked the Minister for Finance the Government's position on VAT for donations of unsold products from businesses to recognised charities; if his Department has plans to review this position in line with other EU member states (Belgium, Italy, France) receiving a derogation for the donation of unsold goods under the EU VAT legislation; and if he will make a statement on…

347. Deputy Pearse Doherty asked the Minister for Finance the total number of loan sharks that have been reported through his Departments dedicated lines and other avenues each year for which data is available; and if he will make a statement on the matter. [55012/25]

348. Deputy Pearse Doherty asked the Minister for Finance to provide details of the regulation of HCCP collection agents; and if he will make a statement on the matter. [55013/25]

349. Deputy Pearse Doherty asked the Minister for Finance in the case of crypto currency holdings, the way in which Revenue determines where the asset is located for taxation purposes; and if he will make a statement on the matter. [55014/25]