Questions

89. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the reason the exit tax rate applicable to gains on Exchange Traded Funds and other collective investment undertakings subject to deemed disposal is set at 41%, exceeding the 33% capital gains tax rate applicable to direct shareholdings and other assets; whether he considers it appropriate that an individual who invests in a diversified EU-regulated f…

90. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the reason losses arising on Exchange Traded Funds and other collective investment undertakings subject to the deemed disposal regime cannot be offset against gains on other assets or against other income for the purposes of income tax; whether he considers this prohibition on loss relief to be equitable relative to the treatment of losses on direct e…

92. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether he has considered introducing a provision allowing losses realised under the deemed disposal regime on Exchange Traded Funds to be offset against capital gains tax liabilities on other assets; the estimated cost to the Exchequer of such a provision; and if he will make a statement on the matter. [17648/26]

293. Deputy Pa Daly asked the Tánaiste and Minister for Finance if he has considered a review of the carbon tax, with a focus on fairness, affordability and rural impact; and if he will make a statement on the matter. [15702/26]

295. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether his Department has undertaken any analysis of the impact of Capital Acquisitions Tax Group A thresholds on the intergenerational transfer of residential rental property; whether consideration has been given to index-linking the Group A threshold to the residential property price Index or other inflation measure; whether any assessment has bee…

298. Deputy Eoin Ó Broin asked the Tánaiste and Minister for Finance the number of rental properties that have availed of the tax incentive for small-scale landlords who undertake retrofitting works in respect of 2024, and any other available years. [16074/26]

84. Deputy Eoin Hayes asked the Tánaiste and Minister for Finance the efforts being made to implement the recommendations following the Indecon Review of the Taxation of Share-Based Remuneration, particularly in respect of the Employee Ownership Trusts; and if he will make a statement on the matter. [15374/26]

355. Deputy Sean Fleming asked the Tánaiste and Minister for Finance if he will consider extending the 0% VAT rate to include injectable medicines on private prescriptions; the estimated cost to the Exchequer to do so; and if he will make a statement on the matter. [14977/26]

363. Deputy Sean Fleming asked the Tánaiste and Minister for Finance if he will respond to correspondence (details supplied; and if he will make a statement on the matter. [14166/26]

373. Deputy Eamon Scanlon asked the Tánaiste and Minister for Finance if he will consider increasing the 20% income tax threshold to €48,000 in recognition of the pressures facing middle-income earners; and if he will make a statement on the matter. [14355/26]

376. Deputy Michael Murphy asked the Tánaiste and Minister for Finance whether his Department is reviewing the taxation treatment of exchange-traded funds and investment funds, including the eight-year deemed disposal rule and the current exit tax rate; whether consideration is being given to abolishing or reforming deemed disposal, aligning the exit tax rate with the 33% capital gains tax (CGT) rate, permitting the …

377. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether any proposal to introduce continuous, real-time, or expanded withholding tax reporting obligations beyond existing statutory arrangements would require primary legislation approved by the Houses of the Oireachtas [14607/26]

378. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether it is Government policy that any expansion of withholding tax reporting obligations will proceed only by way of primary legislation; and whether draft legislative heads or policy proposals are under preparation relating to expanded or real-time withholding tax reporting requirements [14608/26]

41. Deputy Barry Ward asked the Tánaiste and Minister for Finance his views on whether the existing rate of capital gains tax acts as a disincentive for investment for Irish people; and if he will make a statement on the matter. [13135/26]

42. Deputy Barry Ward asked the Tánaiste and Minister for Finance the position regarding any review of the existing rate of capital gains tax as part of the Government savings and investment strategy (details supplied); and if he will make a statement on the matter. [13136/26]

464. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance whether his Department has examined the introduction of a capped, tax advantaged long term savings or investment account, similar in structure to the Individual Savings Account used in the United Kingdom, as a practical way to help young people build up savings for housing deposits over time; and if he will make a statement on the matter. [11775/2…

465. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance whether his Department has assessed how the combined impact of exit tax, deemed disposal, capital gains tax and dividend taxation affects young people who are trying to save or invest over the long-term for a first home; and if he will make a statement on the matter. [11776/26]

466. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance whether any analysis has been carried out on how capped, tax advantaged long-term savings vehicles could support first-time buyers, particularly younger households, to accumulate housing deposits in a sustainable way without increasing future pressure on the State; and if he will make a statement on the matter. [11777/26]

473. Deputy Paul McAuliffe asked the Tánaiste and Minister for Finance the progress to date designating psychotherapy and counselling services as VAT exempt; the costings if this was to take place; and if he will make a statement on the matter. [11894/26]

476. Deputy Claire Kerrane asked the Tánaiste and Minister for Finance if he will review the annual exemption limits for persons aged 65 years and over for the payment of tax on pensions; when these limits were last reviewed; and if he will make a statement on the matter. [12122/26]

477. Deputy Claire Kerrane asked the Tánaiste and Minister for Finance if he will consider the situation arising for some pensioners who due to the increase in the State pension in Budget 2026 are now paying more tax on their modest occupational pensions leaving them financially worse off; if this will be examined (details supplied); and if he will make a statement on the matter. [12123/26]

480. Deputy Pa Daly asked the Tánaiste and Minister for Finance to clearly outline the VAT obligations arising from reverse charge mechanisms; and if he will make a statement on the matter. [12345/26]

482. Deputy Shónagh Ní Raghallaigh asked the Tánaiste and Minister for Finance the measures he is taking to reform the system of tax expenditures and to strengthen tax evaluation practices within his Department, so as to ensure that the billions in revenue foregone annually is subject to robust scrutiny and demonstrably effective in achieving stated policy objectives; and if he will make a statement on the matter. [1…

484. Deputy Emer Currie asked the Tánaiste and Minister for Finance if he will consider personal income tax breaks for families on ICT equipment purchased for school-use; and if he will make a statement on the matter. [12580/26]

502. Deputy Paul Lawless asked the Tánaiste and Minister for Finance to clarify tax obligations for a non-EU national working remotely in Ireland for a U.S. employer, including residency and income thresholds. [12787/26]