Parliamentary questions

481. Deputy Roderic O'Gorman asked the Minister for Finance if the difference in treatment for assessment under current capital acquisition tax and specifically inheritance tax on the basis of whether a person has children breaches the family status ground within equality legislation; and if he will make a statement on the matter. [24188/25]

482. Deputy Louis O'Hara asked the Minister for Finance if a person (details supplied) is eligible to claim the health expenses tax credit; and if he will make a statement on the matter. [24210/25]

483. Deputy Noel McCarthy asked the Minister for Finance if a couple looking to purchase a property are eligible for admission to the help-to-buy scheme if those selling have previously availed of the scheme for the original purchase of the same property but are now set to repay the grant as they did not spend the required number of years living there; and if he will make a statement on the matter…

484. Deputy James Geoghegan asked the Minister for Finance to confirm that for each year between 2020 and 2025 in respect of the boards of bodies under the aegis of his Department, that the board has a terms of reference; where that is not the case, to identify that body, by reference to year or years where no terms of reference existed; and if he will make a statement on the matter. [24236/25]

485. Deputy James Geoghegan asked the Minister for Finance in respect of the boards of bodies (details supplied) under the aegis of his Department, to confirm that for each year between 2020 and 2025, at least one member of the audit and risk committee of that board has recent, relevant financial experience for each of those years; where that is not the case, to identify that body, by reference to…

486. Deputy James Geoghegan asked the Minister for Finance to identify, by body name and associated skills gap, any skills gaps identified by the chairperson of that board (details supplied) in correspondence to his Department or a Minister in respect of the composition of the board of the body referred, for each year between 2020 and 2025, in tabular form; to identify any body where the chairpers…

487. Deputy James Geoghegan asked the Minister for Finance the number of members of boards (details supplied) in each body under the aegis of his Department who have a professional accounting qualification, for each of the years 2020 to 2025, in tabular form; and if he will make a statement on the matter. [24239/25]

488. Deputy Carol Nolan asked the Minister for Finance to state the arrangements which apply to setting the salary of the CEO of NAMA; whether ministerial approval is required for this salary level; and if he will make a statement on the matter. [24330/25]

489. Deputy Aidan Farrelly asked the Minister for Finance the number of persons who paid the domicile levy in 2019 to date in 2025; the amount collected under the levy in the same period; the number of persons who are declared non-resident for tax purposes; the number of those who qualified for the domicile levy in 2019 to date in 2025; and if he will make a statement on the matter. [24423/25]

281. Deputy Pearse Doherty asked the Minister for Finance to provide a full list of all houses and gardens that are available for public view as a condition for an exemption from capital acquisitions tax on a heritage basis including the address, the days and times each is open to the public, any price payable for public access and the year each was opened to the public; and if he will make a stat…

282. Deputy Barry Heneghan asked the Minister for Finance if he accepts that the continued rise in house insurance costs is placing an unsustainable burden on individuals, particularly pensioners; if he intends to introduce measures to reduce these costs; and if he will make a statement on the matter. [22901/25]

283. Deputy Michael Lowry asked the Minister for Finance given the ongoing concerns about discrimination in inheritance tax policy, particularly affecting single and childless citizens, the reason these individuals are subject to less favourable tax-free thresholds compared to other groups; if he will commit to a complete reform of the inheritance tax system, rather than merely tweaking the Group …

284. Deputy Cathy Bennett asked the Minister for Finance the number of IT projects within his Department, or bodies under its aegis, which have been allocated funds in excess of €1 million in the years 2020 to date; the purpose of any projects; the initial estimate to complete for such projects; the total amount expended to date; the total estimated cost to complete; the estimated timeframe by whi…

285. Deputy Ciarán Ahern asked the Minister for Finance if he will expand eligibility for the disabled drivers and passenger’s scheme to include people living with scoliosis and recipients of corrective spinal fusion surgery who have been left with permanent impairments; and if he will make a statement on the matter. [23065/25]

286. Deputy Michael Healy-Rae asked the Minister for Finance to consider increasing the VAT & VRT rebate bands (details supplied); and if he will make a statement on the matter. [23097/25]

287. Deputy Pearse Doherty asked the Minister for Finance to outline all tax measures that are schedule to expire in 2025 or 2026; and if he will make a statement on the matter. [23128/25]

288. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of flat rate expenses; and if he will make a statement on the matter. [23129/25]

289. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 40 of 30 of April 2025, the total value held in the 1,193 dormant authorised funds i.e. authorised funds within scope that have not applied for revocation; and if he will make a statement on the matter. [23132/25]

290. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Questions Nos. 49 to 51 on 30 April 2025, if any capital acquisition tax exemption on a heritage basis has ever been withdrawn due to failure to provide reasonable viewing facilities to the public; and if he will make a statement on the matter. [23134/25]

291. Deputy Pearse Doherty asked the Minister for Finance the estimated increase in direct taxes from wages that would result from a €1, €1.50 and €2 increase in the minimum wage respectively; and if he will make a statement on the matter. [23135/25]

292. Deputy Pearse Doherty asked the Minister for Finance if the legislation for the unwinding of NAMA guarantees salaries and benefits will be maintained for all staff moving from NAMA to the NTMA; and if he will make a statement on the matter. [23138/25]

293. Deputy Pearse Doherty asked the Minister for Finance the amount of mineral oil tax collected on jet fuel for private jets each year since 2016; and if he will make a statement on the matter. [23139/25]

294. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 299 of 5 February 2025, if in light of the court case proceeding in Britain, if any redress would be appropriate for customers that made a purchase of motor insurance prior to 31 July 2024; and if he will make a statement on the matter. [23141/25]

295. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised by introducing a second home charge of €400, €1000 and €2,000 respectively; and if he will make a statement on the matter. [23143/25]

296. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue raised from tapering personal, employee and earned income tax credits by 2.5% per €1,000 on individual income between €100,000 and €140,000 per year, resulting in no entitlement to these tax credits when income is in excess of €140,000, having increased personal, employee and earned income tax credits by €100 in 2026, …