Parliamentary questions

246. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of Revenue Commissioners investigations into suspected VAT fraud involving shell companies in each of the years 2021 to 2025 and to date in 2026. [51047/26]

247. Deputy Eoin Ó Broin asked the Tánaiste and Minister for Finance the number of companies listed on the United Nations database of business enterprises operating in the occupied Palestinian territory in which the State holds shares; the names of any such companies; and if he will make a statement on the matter. [51048/26]

248. Deputy Martin Kenny asked the Tánaiste and Minister for Finance the formula used for calculating the flat rate of tax for farmers; and the reason the flat rate changes from year to year while the livestock rate remains the same. [51138/26]

249. Deputy Danny Healy-Rae asked the Tánaiste and Minister for Finance to give urgent consideration to an issue (details supplied); and if he will make a statement on the matter. [51179/26]

250. Deputy Richard Boyd Barrett asked the Tánaiste and Minister for Finance the total annual cost to the Exchequer of the rental tax credit in 2024 and 2025; the projected cost in 2026; the number of people claiming rent tax credit in each year; and if he will make a statement on the matter. [51296/26]

251. Deputy Richard Boyd Barrett asked the Tánaiste and Minister for Finance the estimated full-year cost of abolishing USC for all earners and replacing it with a higher income social charge of 10% on all earnings over €100,000 per year; the estimated revenue that would be generated by the introduction of this new higher income social charge; and if he will make a statement on the matter. [51297/…

252. Deputy Richard Boyd Barrett asked the Tánaiste and Minister for Finance the estimated total cost of a refundable tax credit to those on low and irregular incomes who do not fully utilise all of their existing credits; and if he will make a statement on the matter. [51298/26]

253. Deputy Richard Boyd Barrett asked the Tánaiste and Minister for Finance the estimated total revenue from raising the effective corporate tax rate to 20% for companies with revenue above €750 million; and if he will make a statement on the matter. [51299/26]

254. Deputy Richard Boyd Barrett asked the Tánaiste and Minister for Finance the estimated full-year revenue that would be generated by establishing a new rate of corporate tax of 50% on the profits of all energy companies; and if he will make a statement on the matter. [51300/26]

255. Deputy Richard Boyd Barrett asked the Tánaiste and Minister for Finance the estimated full-year revenue that would be generated by establishing a new levy of 4% on the profits of pharmaceutical companies and private heath companies; and if he will make a statement on the matter. [51301/26]

256. Deputy Richard Boyd Barrett asked the Tánaiste and Minister for Finance the estimated full-year revenue that would be generated by establishing a new levy of 2.25% on the profits of the largest social media and ICT companies with revenues above €750 million; and if he will make a statement on the matter. [51302/26]

257. Deputy Richard Boyd Barrett asked the Tánaiste and Minister for Finance the estimated full-year revenue that would be generated by establishing a new levy of 10% on the profits of grocery with more than €50 million in sales and fast-food retailers with more than €25 million in sales; and if he will make a statement on the matter. [51303/26]

258. Deputy Richard Boyd Barrett asked the Tánaiste and Minister for Finance the estimated full-year cost of abolishing the local property tax and introducing a tax on non-principal private residences, NPPRs, by single NPPR – €1,000, ten or fewer NPPRs – €1,500 per property, and 11 or more NPPRs – €2,500 per property, excluding properties owned by local authorities and approved housing bodies; and…

259. Deputy Richard Boyd Barrett asked the Tánaiste and Minister for Finance the estimated additional full-year revenue of increasing corporation tax to 20% for companies involved in fossil-fuel production and refining; and if he will make a statement on the matter. [51305/26]

260. Deputy Richard Boyd Barrett asked the Tánaiste and Minister for Finance the estimated annual cost of jet fuel VAT and excise exemptions in 2024 and 2025; and if he will make a statement on the matter. [51306/26]

261. Deputy Richard Boyd Barrett asked the Tánaiste and 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. [51307/26]

262. Deputy Richard Boyd Barrett asked the Tánaiste and Minister for Finance the cost of the special assignment relief programme in 2023, 2024 and 2025; and if he will make a statement on the matter. [51308/26]

263. Deputy Richard Boyd Barrett asked the Tánaiste and Minister for Finance the estimated yearly cost of double indexation of income tax credits in terms of tax revenues foregone; and if he will make a statement on the matter. [51309/26]

264. Deputy Richard Boyd Barrett asked the Tánaiste and Minister for Finance the estimated total yearly impact on tax revenues from double indexation of income tax bands; and if he will make a statement on the matter. [51310/26]

265. Deputy Pádraig O'Sullivan asked the Tánaiste and Minister for Finance the estimated first and full-year costs of indexing personal tax credits, the employee tax credit and the earned income tax credit at a rate of 1%, in tabular form; and if he will make a statement on the matter. [51370/26]

266. Deputy Pádraig O'Sullivan asked the Tánaiste and Minister for Finance the estimated first and full-year costs of reducing the standard and higher rates of taxation by 1% each, the number of people impacted by such reductions, in tabular form; and if he will make a statement on the matter. [51371/26]

267. Deputy Pádraig O'Sullivan asked the Tánaiste and Minister for Finance the estimated first and full-year costs of reducing each of the USC rates by 1%; the number of people impacted by such reductions, in tabular form; and if he will make a statement on the matter. [51372/26]

268. Deputy Pádraig O'Sullivan asked the Tánaiste and Minister for Finance the estimated first and full-year costs of indexing income tax bands at rates of 1%, 2% and 3%, in tabular form; and if he will make a statement on the matter. [51373/26]

269. Deputy Pádraig O'Sullivan asked the Tánaiste and Minister for Finance if consideration has been or is currently being given to indexing income tax bands, and in particular, to the average annual inflation rate; and if he will make a statement on the matter. [51374/26]

270. Deputy Albert Dolan asked the Tánaiste and Minister for Finance to provide the Web link to his Department’s Q2 2026 published report of purchase orders/payments over €20,000, in line with the FOI model publication scheme requirements; to confirm the date on which this report was published; and, if it has not yet been published, the planned publication date. [51563/26]