Questions

73. Deputy Cian O'Callaghan asked the Minister for Finance if he will ensure that owners of vacant commercial property are not able to write off their commercial rates obligations as business expenses; and if he will make a statement on the matter. [16241/25]

88. Deputy John Lahart asked the Minister for Finance if he will be reviewing the qualifying conditions for tax relief on oxygen tanks for those who suffer from lung fibrosis; and if he will make a statement on the matter. [16276/25]

191. Deputy Claire Kerrane asked the Minister for Finance when the appeals board for those refused the primary medical certificate will be established; and if he will make a statement on the matter. [16402/25]

329. Deputy John Lahart asked the Minister for Finance if he will consider tax relief on oxygen, electricity costs and travel expenses for those who suffer from pulmonary fibrosis, in the context of Budget 2026, similar to those received by kidney dialysis patients (details supplied); and if he will make a statement on the matter. [15082/25]

338. Deputy Mattie McGrath asked the Minister for Finance to provide a complete listing of buildings approved that are availing of the section 482 of the Taxes Consolidation Act 1997; the frequency with which this list is updated; and if he will make a statement on the matter. [15716/25]

339. Deputy Mattie McGrath asked the Minister for Finance whether a property, that has once availed of the section 482 of the Taxes Consolidation Act 1997 for historical buildings (details supplied), has to reapply if their name is no longer listed on the current list; the process for doing so; and if he will make a statement on the matter. [15717/25]

340. Deputy John Clendennen asked the Minister for Finance his views on the operation of retirement relief, an agri-taxation measure, to promote the transfer of agri-business and farms to the next generation; and if he will make a statement on the matter. [15798/25]

42. Deputy Louis O'Hara asked the Minister for Finance if significant travel expenses for travelling to frequent hospital appointments in another county are included in the health expenses tax relief (details supplied); and if he will make a statement on the matter. [14263/25]

45. Deputy Ryan O'Meara asked the Minister for Finance in cases where an employer does not participate in the TaxSaver scheme, the options available to a commuting employee; his plans to implement changes or policy that may allow commuting employees to avail of the benefits provided by this scheme; and if he will make a statement on the matter. [14386/25]

47. Deputy Colm Burke asked the Minister for Finance if he will liaise with the relevant authorities to review the current system for claiming tax relief regarding the purchase of Gluten free foods by those with a diagnosis of coeliac disease as the current system places a considerable administrative burden on them, since each item purchased must have a receipt and some retail outlets do not issue same; and if he wil…

272. Deputy Conor Sheehan asked the Minister for Finance if he will consider reintroducing the regional uplift for film production; if he will implement a similar scheme to incentivise film production in the regions; and if he will make a statement on the matter. [13303/25]

281. Deputy Willie O'Dea asked the Minister for Finance to consider the introduction of a mortgage interest relief scheme, similar to what was available to individuals who drew down mortgages from 2008 to 2012; and if he will make a statement on the matter. [13477/25]

284. Deputy Carol Nolan asked the Minister for Finance if his Department has conducted any studies on the effect of the €14,000 rent a room tax relief; his views on whether it may be pushing up the rental cost of such rooms, given the preponderance of such rooms for let in the €1,100-1,200 bracket; if landlords are setting the price at this level to fully avail of the tax break; and if he will make a statement on the…

242. Deputy Pa Daly asked the Minister for Finance if he will report on taxi licences for a company (details supplied); if the company demonstrated that it was tax compliant as part of this process; if VAT was paid, a factor required for qualification; and if he will make a statement on the matter. [13011/25]

245. Deputy Pa Daly asked the Minister for Finance if he will report on VAT as it pertains to taxi drivers, specifically drivers in a company (details supplied); how the reverse VAT obligation will apply; if it will apply from 2025 onwards; and if he will make a statement on the matter. [13010/25]

265. Deputy Emer Currie asked the Minister for Finance if he will consider providing tax relief on certain foods for families with children who have severe food allergies, similar to the supports available for coeliacs and diabetics; and if he will make a statement on the matter. [13221/25]

381. Deputy John Lahart asked the Minister for Finance if he will clarify the assertion by the Revenue Commissioners that the Finance Act 2022 inadvertently created a loophole allowing employers to make unlimited, tax-free contributions to employee PRSAs, contrary to the policy's original intent, resulting in significant tax avoidance by a small cohort of companies, when the majority of company directors utilised it …

385. Deputy John Lahart asked the Minister for Finance to explain significant changes in budget 2025 to the tax relief annual contribution limits for PRSAs; if the identification by the Revenue Commissioners be outlined where 125 companies had each transferred at least €100,000 into individual PRSAs to exploit generous tax reliefs, with 17 of these cases involving contributions exceeding €500,000, and some surpassing…

409. Deputy Pádraig Rice asked the Minister for Finance if he will commit to reintroducing tax relief on trade union subscriptions; and if he will make a statement on the matter. [11498/25]

439. Deputy Louise O'Reilly asked the Minister for Finance if he is aware that persons doing dialysis in their home are not eligible to claim back any of the costs unless they are taxpayers or living with taxpayers; if he is aware that this is potentially a disincentive to availing of the dialysis at home scheme; if there are plans to revise this; and if he will make a statement on the matter. [12311/25]

444. Deputy Noel McCarthy asked the Minister for Finance the eligibility of those who were previously declared bankrupt to apply for the help-to-buy scheme; if they are not eligible, if his Department is considering any changes in this regard; the current house purchase funding supports available to people in such circumstances; and if he will make a statement on the matter. [12651/25]

445. Deputy Fionntán Ó Súilleabháin asked the Minister for Finance the status of the committed extension of the help-to-buy scheme to second-hand homes; and if he will make a statement on the matter. [12776/25]

447. Deputy Pat the Cope Gallagher asked the Minister for Finance if he has any plans to expand or amend the help-to-buy scheme to help more buyers; if he will consider certain changes (details supplied); and if he will make a statement on the matter. [12956/25]

43. Deputy Richard Boyd Barrett asked the Minister for Finance if he will consider allowing individuals whose medical conditions require the use of extensive medical equipment to claim flat-rate relief for electricity, as those who use kidney dialysis machines currently do. [9957/25]

93. Deputy Emer Currie asked the Minister for Finance the total cost of tax relief for tax saver tickets for bus, rail and Luas services in 2024. [8198/25]