Parliamentary questions

271. Deputy Michael Cahill asked the Tánaiste and Minister for Finance if he will review the current capital gains tax annual exemption threshold of €1,250, having regard to the fact that it has remained unchanged for several years and in view of increased cost of living pressures; if he will consider increasing this threshold; if he will further examine the potential for targeted relief measures,…

272. Deputy Eoin Hayes asked the Tánaiste and Minister for Finance the total cost of engagement with a company (details supplied) in each of the years 2020 to 2025, across his Department, by project, year and value; and if he will make a statement on the matter. [51766/26]

273. Deputy Eoin Hayes asked the Tánaiste and Minister for Finance the total cost of engagement with a company (details supplied) in each of the years 2020 to 2025, across his Department, by project, year and value; and if he will make a statement on the matter. [51784/26]

274. Deputy Eoin Hayes asked the Tánaiste and Minister for Finance the total cost of engagement with a company (details supplied) in each of the years 2020 to 2025, across his Department, by project, year and value; and if he will make a statement on the matter. [51802/26]

275. Deputy Emer Currie asked the Tánaiste and Minister for Finance if his Department, or the Revenue Commissioners, have examined the feasibility of assessing the returns of form IU(3E) as a means of better calculating the indicative IUT revenue raised via the deemed disposal rule; and the subsequent cost of abolishing the deemed disposal rule in respect of IUT. [51840/26]

276. Deputy Roderic O'Gorman asked the Tánaiste and Minister for Finance if he will commit to conduct a review of the TaxSaver scheme with a view to extending to more modes of sustainable travels such as shared mobility; and to allow for new digital solutions to enhance the effectiveness and attractiveness of the scheme; and if he will make a statement on the matter. [51874/26]

271. Deputy Donna McGettigan asked the Tánaiste and Minister for Finance if he will review the taxsaver commuter ticket scheme, to take account of workers who work less than five days a week, and for whom the scheme is therefore impractical; and if he will make a statement on the matter. [50426/26]

272. Deputy Michael Healy-Rae asked the Tánaiste and Minister for Finance if, in view of continuing trends of landlords exiting the private rental sector and the increase in notices of termination recorded by the Residential Tenancies Board in Q1 2026, he will review the taxation treatment of individual landlords with a view to supporting rental supply; and if he will make a statement on the matte…

273. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance whether he has had engagement with the Central Bank on how the recently introduced changes to the mortgage measures relating to bridging finance are being implemented by lenders; whether guidance has been issued, or is planned, on the availability of bridging finance for homeowners who have secured planning permission to build …

274. Deputy Joe Cooney asked the Tánaiste and Minister for Finance his views that a tax credit scheme which does not reduce, rebate or offset excise duty would be distinct from the operation of the EU Alcohol Structures Directive; and if he will make a statement on the matter. [50424/26]

275. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 252 of 25 June 2026, whether the proposed Savings and Investment Account will impose an annual tax liability on unrealised gains, that is, on assets held but not sold; the proposed tax-free threshold under consideration; the proposed flat rate under consideration; to provide a direct compariso…

276. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance if he will engage with the banks on the possibility of applying a waiver for banks fees for certain non-profit organisations such as community groups, parents associations and residents groups. [50743/26]

129. Deputy Emer Currie asked the Tánaiste and Minister for Finance if he is satisfied with the level of information and technical guidance that has been issued to businesses, particularly SMEs, in relation to the implementation of new EU custom charges from 1 July 2026. [49949/26]

130. Deputy Emer Currie asked the Tánaiste and Minister for Finance if he will extend a stamp duty exemption to companies dual-listed in the US and Ireland as a means of protecting and boosting the level of listings on Irish equity capital markets. [49952/26]

131. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if his Department has engaged directly with the ETF industry on how the emerging proposals for personal investment accounts (details supplied) will operate in the context of the obligations of the deemed disposal rule applying to ETFs. [49970/26]

132. Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance when he expects the ISIF annual report 2025 to be published; and if he will make a statement on the matter. [49983/26]

133. Deputy Rose Conway-Walsh asked the Tánaiste and Minister for Finance if income tax on tips for minimum wage workers is tracked by the Revenue Commissioners; if so, the amount of tax revenue collected on income tax on tips for minimum wage workers for each of the previous five years; if not, if the Revenue Commissioners have the capability to track this; and if he will make a statement on the …

134. Deputy Ged Nash asked the Tánaiste and Minister for Finance to provide the 2024 figures for participation in and cost of the Key Employee Engagement Programme; and if he will make a statement on the matter. [50064/26]

135. Deputy Ann Graves asked the Tánaiste and Minister for Finance in light of the collapse of a company (details supplied), if he supports a full investigation into the circumstances surrounding the collapse and accountability from all parties responsible for any wrongdoing or failures in oversight, greater transparency regarding the sale of assets and the liquidation process; if he will support …

136. Deputy Séamus McGrath asked the Tánaiste and Minister for Finance the number of renters who claimed the rent tax credit in 2023, 2024 and 2025; and the overall value of the claims in each year. [50165/26]

137. Deputy Peadar Tóibín asked the Tánaiste and Minister for Finance his views that targeted tax reliefs can be an effective means of supporting strategically important sectors, as evidenced by existing tax credit schemes operated by the State; and whether similar measures are being considered for pubs as part of Budget 2027. [50214/26]

138. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 238 of 23 June 2026, the estimated first and full year cost in 2027 of not proceeding with a schedule for carbon tax increases this year or next. [50232/26]

139. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance further to Parliamentary Question Nos. 744, 745, 746, 747 of 29 July 2025, to provide updated figures in relation to the cost of abolishing local property tax excluding the LPT paid by local authorities and AHBs and all landlords (second and more properties). [50233/26]

140. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance if the financial regulator in Luxembourg the Commission de Surveillance du Secteur Financier (CSSF) has confirmed to the Central Bank if they will take on again the role of assessing for approval the prospectus of Israeli war bonds this September. [50234/26]

141. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance if the role assessing for approval the prospectus of Israeli war bonds will default to the Central Bank if the Commission de Surveillance du Secteur Financier (CSSF) declines to take on the role of assessing for approval the prospectus. [50235/26]