Questions

232. Deputy Colm Burke asked the Tánaiste and Minister for Finance if consideration will be given to reviewing and removing the deemed disposal rule for investors as this can be punitive on investors and investment; the reason it has not been removed to date as the final report of the funds review, ‘Funds Sector 2030: A Framework for Open, Resilient and Developing Markets’ was published in October 2024 and included r…

237. Deputy Barry Ward asked the Tánaiste and Minister for Finance his views on the merits of conducting an overall assessment of the existing local property tax scheme to create a more equitable system based on ability to pay rather than property value; and if he will make a statement on the matter. [69082/25]

238. Deputy Richard Boyd Barrett asked the Tánaiste and Minister for Finance if he is considering more aggressive tax measures to address the problem of land hoarding and property speculation; and if he will make a statement on the matter. [69914/25]

244. Deputy Naoise Ó Muirí asked the Tánaiste and Minister for Finance the timeframe for the introduction of the new derelict property tax; the way in which this data will be collected; and if he will make a statement on the matter. [65834/25]

245. Deputy Sean Fleming asked the Tánaiste and Minister for Finance for an update on tax measures to incentivise retail investing in Ireland, particularly in relation to ETFs; and if he will make a statement on the matter. [72576/25]

246. Deputy Joe Neville asked the Tánaiste and Minister for Finance the steps his Department is taking to reduce the current requirement that ordinary Irish EFT investors have to pay 38% exit tax on unrealised gains every eight years even if they have not sold; and if he will make a statement on the matter. [73274/25]

253. Deputy Catherine Callaghan asked the Tánaiste and Minister for Finance the progress that is being made on removing the deemed disposal rule; and if he will make a statement on the matter. [69980/25]

341. Deputy Malcolm Byrne asked the Tánaiste and Minister for Finance to outline progress on the Programme for Government commitment to examine the tax treatment of production costs for theatre productions. [73329/25]

343. Deputy Shay Brennan asked the Tánaiste and Minister for Finance his plans to change the current qualifying thresholds for inheritance tax; and if he will make a statement on the matter. [69651/25]

357. Deputy Colm Burke asked the Tánaiste and Minister for Finance if his Department has now agreed with the Department of Finance where housing agencies have entered into agreements with building contractors for both the purchase and the building of apartments, that the VAT rate is now reduced to 9% both for the building and the site costs; and if he will make a statement on the matter. [65821/25]

367. Deputy Marie Sherlock asked the Tánaiste and Minister for Finance if his Department has engaged with the European Commission in relation to the inclusion of breast pumps and attachments within the categories of goods and services listed in Annex III of the EU VAT Directive, which would allow for a lower VAT rate on breast pumps and attachments as is the case for other medical equipment and appliances; and if he …

376. Deputy Brendan Smith asked the Tánaiste and Minister for Finance if cross-Government measures, including taxation measures, will be introduced to reduce the sale of land to non-farming interests, and particularly large-scale businesses, with specific reference to the need to support small farm holders who may wish to buy neighbouring farm land; and if he will make a statement on the matter. [73609/25]

356. Deputy Brian Stanley asked the Tánaiste and Minister for Finance when he intends to abolish the deemed disposal regime applicable to investment funds; the timeline for implementing the recommendations of the Funds Sector 2030 Report in this regard; and if he will make a statement on the matter. [71372/25]

357. Deputy Brian Stanley asked the Tánaiste and Minister for Finance if he has assessed the impact of the deemed disposal regime on ordinary retail investors and pension savers; if he accepts that the requirement to pay tax on unrealised gains penalises long term saving and undermines financial planning for households; the way in which the recommendations of the Funds Sector 2030 Report will address these concerns; …

358. Deputy Brian Stanley asked the Tánaiste and Minister for Finance if he has examined the way in which the deemed disposal regime places Ireland at a disadvantage compared to other EU member states where investors are not taxed on unrealised gains; the way in which the Funds Sector 2030 Report proposes to align Ireland's framework with international best practice; and if he will make a statement on the matter. [71…

363. Deputy Louis O'Hara asked the Tánaiste and Minister for Finance if it is legal for a company to pay the benefit-in-kind tax liability arising from benefits given to the directors of the company; and if he will make a statement on the matter. [71561/25]

3. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the number of people that have filed an updated valuation for the LPT that have gone up a band; the average additional cost for those households; and if he will make a statement on the matter. [64573/25]

4. Deputy Roderic O'Gorman asked the Tánaiste and Minister for Finance the amount of revenue generated from the rezoned land tax in 2024 and in 2025; the number of landowners who sought exemptions from the tax; the number that were granted; the percentage of the overall land covered by the tax that was granted an exemption; and if he will make a statement on the matter. [64997/25]

5. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the reason no assessment has been carried out by his Department on the effect of the 2026 local property tax revaluation on homeownership affordability and private rental supply, given the confirmed upward movement in valuation bands and the rising financial pressure on households; if he will commit to publishing a full county-level impact assessment b…

8. Deputy Rose Conway-Walsh asked the Tánaiste and Minister for Finance if his Department is considering any review or potential increase of the VAT registration threshold for the self-employed; and if he will make a statement on the matter. [64580/25]

15. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance the reason a graduated VAT system based on business size or turnover was not considered to support small and family-run SMEs; if his Department has examined such an approach to provide meaningful relief for community businesses; the alternative measures being developed to ease the VAT burden on smaller enterprises; and if he will make a statement o…

18. Deputy Barry Ward asked the Tánaiste and Minister for Finance the position regarding the review of inheritance tax within his Department; the parameters for this review; and if he will make a statement on the matter. [62396/25]

24. Deputy John Lahart asked the Tánaiste and Minister for Finance the annual revenue generated for the Exchequer from inheritance tax; and if he will make a statement on the matter. [64359/25]

31. Deputy Joe Neville asked the Tánaiste and Minister for Finance following on from his Department announcing the reduction in tax that applies where an individual invests in Irish funds and life assurance policies, the benefits this will have on the Stock Exchange; and his plans to continue to keep the progress; and if he will make a statement on the matter. [64555/25]

35. Deputy Edward Timmins asked the Tánaiste and Minister for Finance if he will reintroduce indexation for capital gains; and if he will make a statement on the matter. [64608/25]