Parliamentary questions

237. Deputy Pearse Doherty asked the Minister for Finance the cost to the exchequer of the rental tax credit in 2024. [40534/25]

238. 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. [40535/25]

239. Deputy Pearse Doherty asked the Minister for Finance the cost to the exchequer of SARP in 2026. [40536/25]

240. Deputy Pearse Doherty asked the Minister for Finance the total number of individuals subject to high-income individuals' restriction; the estimated additional income tax raised each year since 2007, in tabular form; to outline any reasons for the severe drop-off in the number of individuals subject to the tax and the falling revenue; and if he will make a statement on the matter. [40539/25]

241. Deputy Pearse Doherty asked the Minister for Finance the number of revenue staff based in the O'Connell Street offices; the total office space used by the revenue office on O'Connell Street; and if he will make a statement on the matter. [40540/25]

242. Deputy Micheál Carrigy asked the Minister for Finance if his Department, or any agency under its aegis, has procured services from a company (details supplied), including but not limited to internet connectivity, satellite communications, or associated technologies; and if he will make a statement on the matter. [40547/25]

243. Deputy Pearse Doherty asked the Minister for Finance the estimated number of workers that avail of the full 40% income tax relief on pensions; the share of workers eligible for the 40% income tax relief on pensions who avail of the full relief; and if he will make a statement on the matter. [40557/25]

244. Deputy Pearse Doherty asked the Minister for Finance the first- and full-year costs of reducing the first rate of USC from 0.5 to 0%; reducing the second rate of USC from 2 to 0%; and increasing the threshold to the third rate of USC from €27,382 to €40,000. [40558/25]

245. Deputy Pearse Doherty asked the Minister for Finance the first- and full-year costs of reducing the first rate of USC from 0.5 to 0%; reducing the second rate of USC from 2 to 0%; and increasing the threshold to the third rate of USC from €27,382 to €35,000. [40559/25]

246. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 296 of 12 June 2025, if he will clarify that c.€350 million is the projected cost of the renters' tax credit in 2025; to outline the allocation in the projection for 2026 to cover the cost of claims for the tax credit from 2023, 2024 and 2025. [40560/25]

247. Deputy James Geoghegan asked the Minister for Finance the estimated amount a three-year waiver on capital gains tax for the sale of above-the-shop units in Ireland would cost under various scenarios with regard to the number of units sold; and if he will make a statement on the matter. [40631/25]

248. Deputy Pearse Doherty asked the Minister for Finance the number of taxpayer units who have self-assessed with Revenue as non-domiciled in each of the years 2021, 2022, 2023 and 2024; and the total number of taxpayer units with non-domiciled status that are resident or ordinarily resident in the State. [40679/25]

249. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised by ending the non-domiciled status for individuals that are resident or ordinarily resident in the State. [40680/25]

250. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue raise by applying a 1% increase on the tax rate for capital gains tax, capital acquisitions tax and deposit interest retention tax. [40681/25]

251. Deputy Pearse Doherty asked the Minister for Finance the total amount of Israeli bonds held by any State body under the aegis of his Department; the details of any purchase or sale of Israeli bonds in the past three years, specifying the date of the purchase or sale, in tabular form; and if he will make a statement on the matter. [40682/25]

252. Deputy Pearse Doherty asked the Minister for Finance to outline any engagement his Department or bodies under the aegis of his Department have had with the Department of Social Protection to tackle bogus self-employment; the annual estimated cost in lost revenue as a result of bogus self-employment; and if he will make a statement on the matter. [40683/25]

253. Deputy Pearse Doherty asked the Minister for Finance how foreign earnings are treated for capital acquisitions tax purposes. [40699/25]

254. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue raise by applying a mandatory surcharge of 100% on all cases of tax avoidance above €10,000, €50,000 and €100,000 respectively. [40700/25]

51. Deputy Jennifer Whitmore asked the Minister for Finance the position regarding the review of Ireland’s financial services tax regime, as encouraged by the Commission on Taxation and Welfare and plans to review the deemed disposal tax; and if he will make a statement on the matter. [39804/25]

52. Deputy Brendan Smith asked the Minister for Finance if he will give detailed consideration to a document produced by a national organisation (details supplied); and if he will make a statement on the matter. [40056/25]

53. Deputy Barry Heneghan asked the Minister for Finance if he will consider introducing a time-limited capital gains tax exemption for property owners to encourage the sale or reuse of vacant or underused residential properties, with the relief set to expire a short number of years after its introduction; and if he will make a statement on the matter. [40195/25]

54. Deputy Barry Heneghan asked the Minister for Finance if he will consider introducing a 10-year income tax relief on rental income from refurbished vacant properties that are converted into residential use, with the relief available for a limited period following its introduction; and if he will make a statement on the matter. [40196/25]

55. Deputy Barry Heneghan asked the Minister for Finance if he will consider replacing the existing vacant homes tax with a vacant property tax, and if he will consider increasing the tax annually by 5% from year two, up to a maximum of 15% over three years, to improve the activation of underused housing stock; and if he will make a statement on the matter. [40197/25]

56. Deputy Barry Heneghan asked the Minister for Finance if he will consider introducing a 9% VAT rate on construction products and materials that deliver measurable carbon savings during the operational phase of a building’s life cycle, to incentivise sustainable construction practices; and if he will make a statement on the matter. [40198/25]

91. Deputy Pearse Doherty asked the Minister for Finance to outline the level of investment by the State in Israeli bonds; and if he will make a statement on the matter. [39745/25]