Parliamentary questions

676. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the total number of individual taxpayer units that would be impacted by reducing the pension relief earnings limit by amounts (details supplied), in tabular form. [55033/26]

677. Deputy Michael Cahill asked the Tánaiste and Minister for Finance to examine a Revenue Commissioners case in respect of a person (details supplied) who has been threatened with legal proceedings and believes no moneys are owed; and if he will make a statement on the matter. [55111/26]

678. Deputy Michael Cahill asked the Tánaiste and Minister for Finance to implement a broader review of capital acquisition tax thresholds to better reflect contemporary family relationships and living arrangements; and if he will make a statement on the matter. [55116/26]

679. Deputy Michael Cahill asked the Tánaiste and Minister for Finance to ensure that low and middle income workers are a priority in budget 2027; and if he will make a statement on the matter. [55125/26]

680. Deputy Darren O'Rourke asked the Tánaiste and Minister for Finance if he plans to address the inequity between the treatment of exchange-traded funds for tax purposes, and the taxation of other gains from the disposal of financial instruments; and if he will make a statement on the matter. [55130/26]

681. Deputy Aindrias Moynihan asked the Tánaiste and Minister for Finance when finance (details supplied) will open to new applicants for the finance products they provide; and if he will make a statement on the matter. [55191/26]

682. Deputy Shay Brennan asked the Tánaiste and Minister for Finance in relation to capital gains tax and the exemptions that are available, the number of individuals/companies that actually paid the headline 33% rate in 2025; the amount that paid less than that; the exemptions that are mainly used to reduce the actual headline rate; and if he will make a statement on the matter. [55198/26]

683. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated revenue raised by introducing a 25% or 50% cap, respectively, on corporation tax relief utilised in a single year by all banks, in first and full-year terms. [55293/26]

684. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated revenue raised in first-and full-year terms in 2027 from increasing the rate of residential stamp duty from 1 to 2% for residential property of values above €700,000. [55294/26]

685. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the revenue raised in first-and full-year terms in 2027 from increasing the rate of residential stamp duty from 2% to 6% on residential property valued at €1million to €1.5 million. [55295/26]

686. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the details of the revenue that would be raised by increasing commercial stamp duty to 12.5%. [55296/26]

687. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 322 of 17 September 2025, to provide a full breakdown of the ‘other’ category in income tax deductible expenses. [55297/26]

688. Deputy Aindrias Moynihan asked the Tánaiste and Minister for Finance the projected total tax revenue and overall Exchequer balance for 2026; the way in which these projections compare with outturns and forecasts for 2025; and if he will make a statement on the matter. [55315/26]

689. Deputy Aindrias Moynihan asked the Tánaiste and Minister for Finance the tax revenue collected in 2025, by the main tax categories; the way in which this outturn compares to original Budget 2025 projections for each category; and if he will make a statement on the matter. [55316/26]

690. Deputy Aindrias Moynihan asked the Tánaiste and Minister for Finance the estimated annual cost of servicing the national debt at current interest rates; the way in which annual cost compares with the cost five years ago, taking into account the impact of recent European Central Bank interest rate increases on Ireland’s borrowing costs; and if he will make a statement on the matter. [55317/26]

691. Deputy Aindrias Moynihan asked the Tánaiste and Minister for Finance the number of first time buyer households in Cork County that have availed of the help to buy scheme in 2024 and 2025; the way in which this uptake in Cork compares with the national average over the same period; and if he will make a statement on the matter. [55318/26]

692. Deputy Aindrias Moynihan asked the Tánaiste and Minister for Finance the current annual rate of consumer price inflation and the projected average inflation rate for the remainder of 2026; the way in which these figures compare to the inflation forecasts made at the time of Budget 2026; and if he will make a statement on the matter. [55319/26]

693. Deputy Aindrias Moynihan asked the Tánaiste and Minister for Finance for the up-to-date position on changes being considered under the disabled drivers and disabled passengers scheme to ensure that the scheme is replaced with a needs-based, grant-led approach; and if he will make a statement on the matter. [55320/26]

694. Deputy George Lawlor asked the Tánaiste and Minister for Finance the estimated yield if the stamp duty on the sale of residential properties on the portion where the value of the houses is between €1 million and €1.5 million increased to 4% and stamp duty on the portion of the value of houses valued at over €1.5 million increased to 8.5% based on 2025 figures; and if he will make a statement …

695. Deputy Emer Currie asked the Tánaiste and Minister for Finance if he will provide a report on the progress made implementing the Programme for Government commitments within his remit relating to credit unions since the formation of the Government; and if he will make a statement on the matter. [55365/26]

696. Deputy Brendan Smith asked the Tánaiste and Minister for Finance to give detailed consideration to the proposals outlined by a national organisation (details supplied); and if he will make a statement on the matter. [55376/26]

697. Deputy Darren O'Rourke asked the Tánaiste and Minister for Finance whether his Department or the tax strategy group has assessed the revenue potential of a levy on transfer and self-connecting passengers at Irish airports, being passengers whose journeys neither begin nor end in the State; if his attention has been drawn to a 2023 study commissioned by the Ministry of Finance of the Netherlan…

698. Deputy Brendan Smith asked the Tánaiste and Minister for Finance if he will give detailed consideration to a submission from a national body (details supplied); and if he will make a statement on the matter. [55435/26]

699. Deputy Ivana Bacik asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 100 of 30 June 2026, if he will make a statement on matters raised. [55439/26]

700. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance if given the evidence to support the benefits of physical activity and in particular strength training for all cohorts but particularly people over the age of 50 he will consider bringing forward a tax credit to increase the take-up of gym memberships as part of Budget 2027; and if he will make a statement on the matter. [55522/…