Questions

377. Deputy Barry Ward asked the Tánaiste and Minister for Finance the position regarding engagement he has had with the Department of Health in relation to the creation of a tax credit for those who join gyms to encourage an uptake in gym membership and use; and if he will make a statement on the matter. [5528/26]

76. Deputy Emer Currie asked the Tánaiste and Minister for Finance his view on abolishing the eight-year deemed disposal rule in the capital gains tax system; and if he will make a statement on the matter. [4789/26]

379. Deputy Conor Sheehan asked the Tánaiste and Minister for Finance the reason a person’s private pension (details supplied) is now being taxed at a rate that is 50% more than that of 2025; and if he will make a statement on the matter. [4253/26]

393. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance if he is aware of the challenges faced by workers in the North in relation to positions which offer remote or hybrid working options to employees resident in the South; if he will provide an update on the work that is being done by his Department and any interactions that have occurred with the British Government in relation to taxation issues for…

394. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance if he is aware of the challenges faced by workers in the North in relation to positions which offer remote or hybrid working options to employees resident in the South; if he has requested the Labour Employer Economic Forum, Shared Island Working Group to examine this issue; and if he will make a statement on the matter. [3609/26]

37. Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance to provide details of the changes to the way in which income from carer's allowance is assessed for tax in 2026; and if he will make a statement on the matter. [2621/26]

812. Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance if his attention has been drawn to the Karshan Disclosure Opportunity Guidance; if the Government has assessed whether this scheme complies with EU law (Art. 31 Charter, Directive 2003/88/EC). [74843/25]

817. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the safeguards and oversight mechanisms in place to ensure special purpose entities/section 110 companies are only used to create a bona fide securitisation and structured finance; the number of SPEs/S.110 companies that have had their registration as an SPE/S.110 company revoked or declined, in tabular form; and if he will make a statement on the…

818. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated share of the €1.24 trillion in assets now held in Irish special purpose entities/section 110 companies related to the Irish economy and economic activity in this State; and if he will make a statement on the matter. [74050/25]

819. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance if he will provide the total number of non-Irish domiciled companies i.e. incorporated in another jurisdiction but fulfil the tax residency test in Ireland; the number of non-domiciled section 110 companies; and if he will make a statement on the matter. [74051/25]

820. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance to provide the number of charitable trusts that own special purpose entities/section 110 companies; the number of SPEs owned by each charitable trust, in tabular form; and if he will make a statement on the matter. [74052/25]

821. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the total corporation tax paid by special purpose entities/section 110 companies for the most recent year data is available; and if he will make a statement on the matter. [74053/25]

822. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance to set out the procedure for suspending a double taxation treaty; and if he will make a statement on the matter. [74054/25]

824. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 252 of 20 March 2025, the reason Jersey does not appear on the list of double taxation agreements; if other jurisdictions have not been included; and if he will make a statement on the matter. [74056/25]

833. Deputy Pat Buckley asked the Tánaiste and Minister for Finance to reduce income tax for working families with children under five, given the unique financial pressure during these early years; and if he will make a statement on the matter. [74829/25]

834. Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance if his attention has been drawn to the Karshan Disclosure Opportunity Guidance, and if he will provide information on the authorisation for this disclosure scheme, if Cabinet approval was sought; the reason the scheme limits disclosures to 2024–2025, when Karshan dealt with misclassification from 2010; the legal basis for the Revenue Commissioner…

841. Deputy Eoin Hayes asked the Tánaiste and Minister for Finance the EU laws his officials were referring to when they advised against targeted VAT changes in their pre-Budget 2026 submission as described in the media (details supplied). [75171/25]

851. Deputy Séamus McGrath asked the Tánaiste and Minister for Finance if the Revenue Commissioners insist on the 1% stamp duty rate on new residential properties being applied to the selling price of the new property as opposed to the selling price minus the 13.5% VAT rate (details supplied); and the procedure that is in place to ensure reimbursement of the overpayment of stamp duty. [1350/26]

862. Deputy Grace Boland asked the Tánaiste and Minister for Finance if consideration will be given to extending the Class A threshold in Capital Acquisitions Tax (CAT) to include bereaved partners in longstanding relationships, not covered by either marriage or the Civil Partnership Act; and if he will make a statement on the matter. [1954/26]

187. Deputy Naoise Ó Muirí asked the Tánaiste and Minister for Finance his views on the way the taxation system could help citizens mitigate risks with regard to the impact of climate change, as identified in the Climate Change Risk Matrix, as published by his Department; and if he will make a statement on the matter. [69920/25]

188. Deputy Michael Cahill asked the Tánaiste and Minister for Finance if he is aware that financial advisers, tax consultants, accountants, and legal professionals widely regard the taxation regime for exchange-traded funds as unnecessarily complex and opaque; if he will consider addressing this issue, including through the possible deletion of Chapter 2, Part 27 of the Tax Acts; and if he will make a statement on t…

193. Deputy Colm Burke asked the Tánaiste and Minister for Finance if the reduction of VAT on residential construction from 13.5% to 9% now applies beyond the point of sale and to the point of construction as housing agencies may own the land, and many valuable housing projects would not have benefitted from the change otherwise; and if he will make a statement on the matter. [70855/25]

209. Deputy Michael Cahill asked the Tánaiste and Minister for Finance to increase the inheritance tax threshold from €400,000 to €500,000 to account for increased asset values in both agriculture and residential homes; and if he will make a statement on the matter. [73183/25]

211. Deputy Catherine Callaghan asked the Tánaiste and Minister for Finance if he will consider introducing a reduced stamp duty of 1% on land purchases for full-time farmers with a green cert between the ages of 35 and 40, to help ensure the long-term sustainability of Irish agriculture; and if he will make a statement on the matter. [69979/25]

213. Deputy Grace Boland asked the Tánaiste and Minister for Finance if his Department has considered reforms to the taxation and regulatory framework to encourage individuals to invest and save through exchange-traded funds (ETFs); if measures such as simplified reporting, reduced or eliminated exit tax, or inclusion of ETFs in State-backed savings schemes are under review; and if he will make a statement on the mat…