Parliamentary questions

483. Deputy Pearse Doherty asked the Minister for Finance the details of the revenue that would be raised by applying an additional 1% stamp duty to all share buybacks. [44548/25]

484. Deputy Pearse Doherty asked the Minister for Finance the details of the revenue that would be raised by reducing the standard fund threshold to 1.5 million. [44549/25]

485. Deputy Pearse Doherty asked the Minister for Finance the revenue raised by applying a €3,000 tax on private jet departures. [44550/25]

486. Deputy Pearse Doherty asked the Minister for Finance the revenue raised by amending the help-to-buy scheme to reduce the LTV ratio 85% with a maximum relief of €25,000. [44551/25]

487. Deputy Pearse Doherty asked the Minister for Finance the revenue raised by applying CGT to SPV disposing of Irish property. [44552/25]

488. Deputy Pearse Doherty asked the Minister for Finance the revenue raised by applying CT to all SPV that hold a beneficial interest in any Irish property. [44553/25]

489. Deputy Pearse Doherty asked the Minister for Finance the revenue raised by applying a 0.1% charge on all assets set out in form S110 held by qualifying companies under section 110. [44554/25]

490. Deputy Seán Ó Fearghaíl asked the Minister for Finance his views on concerns raised in correspondence (details supplied); and if he will make a statement on the matter. [44597/25]

491. Deputy Paul Lawless asked the Minister for Finance the reason there is no existing tax credit available to support disabled individuals, such as wheelchair users, with the significant costs involved in purchasing essential mobility equipment, like a new wheelchair; and if he will make a statement on the matter. [44622/25]

492. Deputy Erin McGreehan asked the Minister for Finance the plans the Department has for the two Revenue Customs vessels, the RCC Suirbhéir and the RRC Faire, once they cease operations. [44693/25]

493. Deputy Roderic O'Gorman asked the Minister for Finance if his officials have considered the policy impact of applying the professional services withholding tax exemption to services provided by clinical professionals conducting autism assessments; his views on whether such an exemption would be warranted in this case; and if he will make a statement on the matter. [44734/25]

494. Deputy Shane Moynihan asked the Minister for Finance if he will consider introducing a preferential capital gains tax rate for landlords who have made their properties available for social housing at below market rates over an extended period; and if he will make a statement on the matter. [44763/25]

495. Deputy Ken O'Flynn asked the Minister for Finance his response to the imposition of new US tariffs on EU exports, particularly pharmaceuticals; if an assessment has been made of the impact on Ireland’s corporate tax receipts and foreign direct investment strategy; and if he will provide details of any measures to diversify Ireland’s tax base and reduce overdependence on a small number of mult…

496. Deputy Ken O'Flynn asked the Minister for Finance to publish any internal Departmental analysis regarding potential changes to capital gains tax and its projected impact on SMEs, family farms and intergenerational wealth transfer. [44882/25]

497. Deputy Ken O'Flynn asked the Minister for Finance if he is considering a temporary reinstatement of the 9% VAT rate for food-led hospitality businesses in response to the current wave of closures and industry distress; and if not, the reason. [44889/25]

498. Deputy Ken O'Flynn asked the Minister for Finance whether the Government is considering a targeted liquidity loan scheme or tax deferral programme for viable small businesses under pressure from rising costs, particularly in the food, hospitality, and personal services sectors; and what the eligibility criteria for any such scheme would be. [44891/25]

499. Deputy Ken O'Flynn asked the Minister for Finance if the Revenue Commissioners are currently processing an increased number of insolvency-related filings in the hospitality sector; and to provide the number of such filings received in Q2 2025 compared to the same period in 2024. [44892/25]

500. Deputy Ken O'Flynn asked the Minister for Finance whether there are proposals in development to adjust Group B and Group C thresholds under the capital acquisitions tax regime in Budget 2026, in order to address fairness concerns raised by carers and childless individuals; and whether he has published, or intends to publish, cost modelling on the impact of such reforms. [44974/25]

501. Deputy Eoin Hayes asked the Minister for Finance if he will provide an estimate, based on available Revenue Commissioners data, of the amount of tax revenue foregone annually due to the charitable tax exemption status afforded to Catholic dioceses and religious orders that are registered charities; for a breakdown, where possible, by tax type, including but not limited to income tax, corporat…

502. Deputy Pearse Doherty asked the Minister for Finance the cost of increasing the rent tax credit with the credit equivalent to 8.3% of an individual’s annual rent with a minimum credit of €1,250 and a maximum credit of €2,500, per year, clarifying both the full cost and the net cost if the Government has any funding allocated for rent relief in 2026. [45027/25]

503. Deputy Pearse Doherty asked the Minister for Finance the cost of increasing the rent tax credit with the credit equivalent to 8.3% of an individual’s annual rent, with a minimum credit of €1,500 and a maximum credit of €2,500, per year, clarifying both the full cost and the net cost if the Government has any funding allocated for rent relief in 2026. [45028/25]

504. Deputy Pearse Doherty asked the Minister for Finance the revenue that would raised by introducing a 25% or 50% cap respectively on corporation tax relief utilised in a single year by NAMA-participating banks, in first and full year terms; and if it has been introduced in the year 2024. [45029/25]

505. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue raised by introducing a 25% or 50% cap respectively on corporation tax relief utilised in a single year by all banks, in first- and full-year terms; and had it been introduced in the year 2024. [45030/25]

506. Deputy Barry Heneghan asked the Minister for Finance if he could provide a timeline for the housing measures promised (details supplied); and if he will make a statement on the matter. [45031/25]

507. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised by increasing the IREF withholding tax to 25%, 30%, 33%, 35% and 40%, respectively. [45097/25]