Parliamentary questions

369. Deputy Tom Brabazon asked the Minister for Finance if his Department is considering changes to the capital acquisitions tax which childless adults pay. [39553/25]

370. Deputy Malcolm Byrne asked the Minister for Finance to list all national strategies, action plans or documents that may be described as such, which are currently in operation and under the remit of his Department. [39607/25]

371. Deputy Ciarán Ahern asked the Minister for Finance his position on the eight-year deemed disposal rule in the capital gains tax system; whether he would consider abolishing this rule; and if he will make a statement on the matter. [39619/25]

372. Deputy Séamus McGrath asked the Minister for Finance the level of compliance activity in relation to the vacant homes tax; the number of cases of default that have been established; the value of penalties that have been applied in total; the average amount per property collected on the tax in 2023 and 2024; and if he will make a statement on the matter. [39647/25]

373. Deputy Mairéad Farrell asked the Minister for Finance if the drivers and passengers with disabilities fuel grant is available to be claimed on fuel bought prior to the vehicle qualifying for the disabled drivers and disabled passengers scheme or for vehicles used by a disabled passenger or driver prior to applying for the scheme; and if he will make a statement on the matter. [39721/25]

374. Deputy Liam Quaide asked the Minister for Finance if houses that were only partially built but never occupied or suitable for occupation and have sat idle for a number of years qualify for the help-to-buy scheme; and if he will make a statement on the matter. [39734/25]

195. Deputy Barry Ward asked the Minister for Finance further to Parliamentary Question No. 209 of 2 July 2025, if a tax rebate or any other financial support can be given to parents with children in childcare centres that are not signed up to the core funding model, resulting in higher fees ; and if he will make a statement on the matter. [38333/25]

196. Deputy Michael Cahill asked the Minister for Finance to address the inheritance tax rates in the upcoming budget (details supplied); and if he will make a statement on the matter. [38520/25]

197. Deputy Paul Murphy asked the Minister for Finance the details and the current year funding allocated or paid out for Departmental employees for legal study programmes including EU law in the past three years, detailing the course title, the course provider, the course fees, grade of employee supported, whether course was in person or online and name of the scheme providing the support; if emp…

198. Deputy Eamon Scanlon asked the Minister for Finance the reason the taxsaver scheme is not available to those commuting on the Sligo–Dublin train route; if he agrees that exclusion from the scheme is discriminatory to a region, particularly given the limited employment opportunities in the northwest; if there are plans to extend the scheme; and if he will make a statement on the matter. [38575…

199. Deputy Sinéad Gibney asked the Minister for Finance to provide an update on the use of artificial intelligence (AI) in his Department; the AI technologies the Department uses, the purpose and function of said technology in the context of the work of the Department, and the associated costs of the licensing or use of AI by the Department in the past 12 months, in tabular form. [38617/25]

200. Deputy Gillian Toole asked the Minister for Finance the reason a VAT rate, comparable to Northern Ireland, is not included as a stimulus measure for home building in Ireland; and if he will make a statement on the matter. [38645/25]

201. Deputy John Lahart asked the Minister for Finance to outline the thinking behind changes in the local property tax regime [38784/25]

15. Deputy Aengus Ó Snodaigh asked the Minister for Finance if he accepts that Article 127 of the Treaty on the Functioning of the European Union requires the Central Bank of Ireland to act with a view to contributing to the achievement of the objectives of the Union as laid down in Article 3 of the Treaty on European Union, including specifically the strict observance of international law; if he …

16. Deputy Michael Cahill asked the Minister for Finance to support the hospitality sector by reintroducing the 9% VAT rate as a matter of priority; and if he will make a statement on the matter. [38012/25]

17. Deputy Catherine Connolly asked the Minister for Finance if, in light of the estimate of the €200 million cost of extending the current employer tax relief to the auto-enrolment cohort contained in the 2022 regulatory impact assessment of the Pensions Auto Enrolment Bill, this additional employer tax relief will apply to the auto enrolment scheme ("My Future Fund") when it comes into effect on…

18. Deputy Robert O'Donoghue asked the Minister for Finance if he will consider amending the eligibility criteria for the home carer tax credit to extend entitlement to single individuals and non-jointly assessed carers (such as those who are unmarried, cohabiting, or single) who provide full time care to dependent persons; if a review or public consultation is planned in Budget 2026; and if he wi…

19. Deputy Ged Nash asked the Minister for Finance if a property (details supplied) remains in the control of NAMA; if this is no longer the case, to whom the property has been sold; and if he will make a statement on the matter. [38121/25]

20. Deputy Emer Currie asked the Minister for Finance to provide data for the first six months of the year outlining the number of cigarette and tobacco seizures carried out by the Revenue Commissioners; to provide a breakdown on the location of each seizure, by county; to provide the value of each seizure; and if he will make a statement on the matter. [38192/25]

21. Deputy Michael Healy-Rae asked the Minister for Finance whether a recalibration of the capital gains tax regime will be introduced (details supplied); and if he will make a statement on the matter. [38244/25]

313. Deputy Michael Collins asked the Minister for Finance to outline, given the difficulties with getting school bus drivers, the reason those willing to drive the school bus and who may have a small pension face a Revenue bill during the summer months when they have to draw down jobseeker’s allowance for seven weeks (details supplied); and if he will make a statement on the matter. [37687/25]

314. Deputy Conor D. McGuinness asked the Minister for Finance his Department’s expenditure on hairstyling, make-up, personal grooming and general cosmetic expenses, in each of the years 2015 to 2025, in tabular form. [36994/25]

315. Deputy Conor D. McGuinness asked the Minister for Finance his Department’s expenditure on beauticians, make-up artists or hairdressing professionals, stylists or personal shoppers, specifying if such expenditure was on a contract or retainer fee basis, in each of the years 2015 to 2025, in tabular form. [37013/25]

316. Deputy Conor D. McGuinness asked the Minister for Finance his expenditure on advertising, detailing the objective, duration, media platforms, advertising agency or agencies and cost of each advertising campaign, in each of the years 2015 to 2025. [37031/25]

317. Deputy Conor D. McGuinness asked the Minister for Finance his Department's expenditure on media training in each of the years 2015 to 2025; the firms contracted to provide training; and the position or grade of those availing of training, for example, Minister, Secretary General, principal officer and so on. [37048/25]