Parliamentary questions

83. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of removing the USC on all income up to €30,000, €35,000, €40,000 and €45,000, respectively, in tabular form. [31076/25]

84. Deputy Pearse Doherty asked the Minister for Finance the first-year cost of reversing the May carbon tax increase from 1 November and not proceeding with the October carbon tax increase. [31077/25]

85. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of extending the lower VAT rate on electricity and gas until the end of 2025. [31078/25]

86. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of removing stamp duty for first-time buyers. [31079/25]

87. Deputy Pearse Doherty asked the Minister for Finance the estimated cost to the Exchequer of abolishing the local property tax under the proposed changes. [31080/25]

88. Deputy Edward Timmins asked the Minister for Finance if he intends to review the current tax regime applied to Exchange-Traded Funds (ETFs) held by Irish-resident investors, particularly the 41% exit tax rate under the gross roll-up regime and the operation of the eight-year deemed disposal rule (details supplied); if reforms are being considered to bring the tax treatment of ETFs more in line…

89. Deputy Aidan Farrelly asked the Minister for Finance the number of retired officials who were re-engaged by his Department on a consultancy basis in the past four years and to date in 2025; the reason for engaging them; the costs incurred in respect of their engagement; and if his Department requires consultants to declare conflicts of interest in advance of utilising their services. [31271/25…

387. Deputy Colm Burke asked the Minister for Finance if consideration will be given to amending the capital acquisition tax rules so that those who are childless can leave a greater sum to loved ones in their will without a large tax bill being incurred; and if he will make a statement on the matter. [29011/25]

388. Deputy John Lahart asked the Minister for Finance the current position on tax relief for spousal maintenance and child maintenance; the reason there a difference in treatment between the two; if he is willing to review and reconsider the current rules; and if he will make a statement on the matter. [29043/25]

389. Deputy Richard Boyd Barrett asked the Minister for Finance whether an amendment is required to the Criminal Activity (Terrorist Offences) Act 2005 to allow him to exercise his powers under section 42 of the act to impose restrictive measures against Israeli settlers and any businesses that finance illegal settlements without the support of the Council of the European Union. [29065/25]

390. Deputy Shane Moynihan asked the Minister for Finance the implementation plans for the recommendations in the Funds Review Report that was published in 2024. [29072/25]

391. Deputy Charles Ward asked the Minister for Finance the duty allowance permitted for airlines staff regarding bringing in cigarettes, tobacco products and alcohol products when arriving into the State from both EU Member States and non-EU countries; and if he will make a statement on the matter. [29140/25]

392. Deputy Holly Cairns asked the Minister for Finance if he will provide details on the volume and value of whiskey exports to the United States in 2023 and 2024; if his department has calculated the impact of possible 30% tariffs on tax revenue, and if so, if he would provide detail on this. [29240/25]

393. Deputy Niall Collins asked the Minister for Finance if he intends to amend a scheme to allow for circumstances (details supplied); and if he will make a statement on the matter. [29266/25]

394. Deputy Albert Dolan asked the Minister for Finance the reasons recent interest rate reductions by the European Central Bank have not been passed onto customers by Ireland's retail banks, particularly in relation to variable mortgage rates; and if he will make a statement on the matter. [29293/25]

395. Deputy Mairéad Farrell asked the Minister for Finance if the Revenue Commissioners will review its agreement with the Department of Education to label all home tutors as employees of the parents and not employees of the Department of Education in light of the Supreme Court decision in Karshan. [29318/25]

396. Deputy Naoise Ó Muirí asked the Minister for Finance when the VRT rules were last reviewed for crew carrier vehicles that can carry over five passengers (details supplied); if he is aware of the implications of this additional cost on those working in the construction industry; if he is considering plans to address this; and if he will make a statement on the matter. [29330/25]

397. Deputy Eoin Ó Broin asked the Minister for Finance the number of landlords who have availed of the retrofitting expenditure tax relief in 2023, 2024 and to date in 2025; and the total cost of the relief in each of these years. [29379/25]

398. Deputy Ged Nash asked the Minister for Finance the yield to the Exchequer from an increase of €0.50 and €1 in the excise duty on 20 cigarettes, and a pro-rata increase in excise on other tobacco products; and if he will make a statement on the matter. [29423/25]

399. Deputy Ged Nash asked the Minister for Finance the yield to the Exchequer from an increase of €0.50 in the e-liquid products tax by €0.50; the current estimated annual yield; and if he will make a statement on the matter. [29424/25]

400. Deputy Seán Fleming asked the Minister for Finance if income received by way of grants from the State is subject to income tax; and if he will make a statement on the matter. [29465/25]

401. Deputy Michael Healy-Rae asked the Minister for Finance to ensure that scoliosis spinal fusion will be deemed as a qualifying need under the new NDIS criteria which will replace the current disabled drivers scheme; and if he will make a statement on the matter. [29520/25]

402. Deputy Thomas Gould asked the Minister for Finance the current number of staff responsible for the collection of the vacant homes tax by grade level and the overall wage cost for the unit. [29529/25]

403. Deputy Pa Daly asked the Minister for Finance the estimated cost of reducing the VAT on electricity to 5%; the cost of reducing the VAT on gas by 5%; the cost of reducing the VAT on electricity to 6%; the cost of reducing the VAT on gas by 6%; the cost of reducing the VAT on electricity to 7%; the cost of reducing the VAT on gas by 7%; the cost of reducing the VAT on electricity to 8%; and th…

404. Deputy Pa Daly asked the Minister for Finance the first- and full-year cost of reducing the VAT on electricity to 9%; and the first- and full-year cost of reducing the VAT on gas to 9%, in tabular form. [29641/25]