Parliamentary questions

344. Deputy Mairéad Farrell asked the Minister for Finance further to Parliamentary Question No. 259 of 3 July 2025, to clarify if land can still apply to be de-zoned despite the deadline having been 1 April if there were mitigating circumstances; and if he will make a statement on the matter. [38696/25]

345. Deputy Cathal Crowe asked the Minister for Finance the main policy achievements of his Department since 23 January 2025; and if he will make a statement on the matter. [38754/25]

346. Deputy William Aird asked the Minister for Finance if he will consider introducing tax reliefs, credits, or allowances in Budget 2026 for separated or divorced parents who are active in their children's lives and who contribute financially and personally to their upbringing, but currently receive no tax recognition despite having their children part-time and incurring substantial expenses inc…

347. Deputy Louis O'Hara asked the Minister for Finance the rationale given by the Minister, or his Department, for the differential treatment of childless individuals under the terms of the capital acquisition tax when compared to individuals with children; whether the Department has any plans to review the arrangements for childless individuals under the capital acquisition tax; and if he will m…

348. Deputy Shane Moynihan asked the Minister for Finance if he will provide an update on the review of capital acquisitions tax; if threshold disparities for individuals without children are being examined as part of this; and if he will make a statement on the matter. [38908/25]

349. Deputy Barry Heneghan asked the Minister for Finance if he will review the capital acquisitions tax group threshold system in light of concerns raised by individuals without children who are disproportionately affected by current inheritance tax rules, particularly where their closest relationships fall outside group A; and if he will make a statement on the matter. [38918/25]

350. Deputy John Lahart asked the Minister for Finance if he has considered the possibility of introducing a national restrictive measure, i.e., a provision in legislation, in the very near future that would prohibit the Central Bank of Ireland from renewing the Israeli bond prospectus this September; if this is not possible, to outline the obstacles to such a measure that need to be overcome; and…

351. Deputy John Lahart asked the Minister for Finance for an update with regard to the unfair disparity in Ireland’s capital acquisitions tax thresholds, which penalises childless individuals when passing on or receiving an inheritance, the current structure of which excludes many people whose closest relationships fall outside the group A category; whether he is minded to favourably review this …

352. Deputy Michael Cahill asked the Minister for Finance to urgently address the disparity in Ireland’s capital acquisitions tax thresholds (details supplied); and if he will make a statement on the matter. [38953/25]

353. Deputy Conor Sheehan asked the Minister for Finance if a first-time buyer availing of the incremental purchase scheme can avail of the help-to-buy scheme if they meet the criteria for both; and if he will make a statement on the matter. [38964/25]

354. Deputy Cian O'Callaghan asked the Minister for Finance if he will take action to ensure that Ireland meets its EU VAT and customs obligations by inspecting all military aircraft landing in Shannon airport; and if he will make a statement on the matter. [39002/25]

355. Deputy Séamus McGrath asked the Minister for Finance the total number of renters who claimed the rent tax credit for 2022, 2023 and 2024 and the estimated percentage of those eligible to claim it in each of those years. [39018/25]

356. Deputy Conor D. McGuinness asked the Minister for Finance if he recognises a possible disparity in Ireland’s capital acquisitions tax thresholds, which leaves out childless individuals when passing on or receiving an inheritance (details supplied); and if he will make a statement on the matter. [39049/25]

357. Deputy Séamus McGrath asked the Minister for Finance the number of families who claimed the home carer tax credit for 2022, 2023 and 2024; and the estimated percentage of those eligible to claim it in each of those years. [39050/25]

358. Deputy Seán Fleming asked the Minister for Finance if income received by way of grants from the State in respect of the following items subject to income tax (details supplied); and if he will make a statement on the matter. [39052/25]

359. Deputy Pat Buckley asked the Minister for Finance to address the unfair disparity in Ireland’s capital acquisitions tax thresholds, which penalise childless individuals when passing on or receiving an inheritance, as the current structure excludes many people whose closest relationships fall outside the group A category; and if he will make a statement on the matter. [39249/25]

360. Deputy James O'Connor asked the Minister for Finance if he will give detailed consideration to correspondence received from a publican and business person (details supplied); and if he will make a statement on the matter. [39316/25]

361. Deputy Pádraig O'Sullivan asked the Minister for Finance the amount raised in carbon tax for 2024; and if he will make a statement on the matter. [30793/25]

362. Deputy Eoin Ó Broin asked the Minister for Finance the number of renters claiming the renters tax credit in 2024 and to date in 2025, by year, by local authority, and average value of credit per local authority. [39446/25]

363. Deputy Carol Nolan asked the Minister for Finance if the rent tax credit available to the parents of third level students will be available for the duration of 2026; and if he will make a statement on the matter. [39484/25]

364. Deputy Ruairí Ó Murchú asked the Minister for Finance if further changes can be made to the section 481 film tax relief scheme, particularly in relation to securing quality employment in the sector; and if he will make a statement on the matter. [33743/25]

365. Deputy Barry Ward asked the Minister for Finance his views on the merits of financially incentivising the use of HVO fuel instead of diesel to support achieving Ireland’s climate emission targets; and if he will make a statement on the matter. [39496/25]

366. Deputy Barry Ward asked the Minister for Finance his views on the merits of financially incentivising the use of HVO fuel instead of diesel to support achieving Ireland’s climate emission targets; and if he will make a statement on the matter. [39497/25]

367. Deputy Ruth Coppinger asked the Minister for Finance if the definition of an ‘assignment’ in the Revenue Commissioner’s civil service overnight subsistence rates (details supplied) is one of a continuous posting at a particular location, and therefore the reduced and detention rates do not apply in a cumulative fashion in the event of separate assignments at the same location, or locations wi…

368. Deputy Catherine Connolly asked the Minister for Finance the consideration given to introducing an amendment to the primary medical certificate eligibility criteria to ensure people of various disabilities currently excluded from applying for the disabled drivers and disabled passengers scheme can do so into the future; and if he will make a statement on the matter. [39551/25]