Questions

119. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance if he will consider further measures on excise duty to reduce the cost of petrol and diesel. [68617/26]

128. Deputy Matt Carthy asked the Tánaiste and Minister for Finance if he will remove excise duty from home heating oil in recognition of the severe pressures faced by families as a result of soaring costs. [68612/26]

318. Deputy Michael Healy-Rae asked the Tánaiste and Minister for Finance will he restore the 9% VAT rate for the letting of camping and touring pitches to tourists using their own camping equipment at Fáilte Ireland-registered and approved caravan and camping parks. [68378/26]

320. Deputy Michael Cahill asked the Tánaiste and Minister for Finance if he will consider restoring the 9% VAT rate for the letting of camping and touring pitches at Fáilte Ireland-registered and approved caravan and camping parks as part of Budget 2027; if he has assessed the potential impact such a measure will have on affordability for Irish families, regional tourism, rural employment and Ireland's competitivene…

323. Deputy James O'Connor asked the Tánaiste and Minister for Finance if he his Department consider a reduction in the VAT rate for the beauty industry in the upcoming budget (details supplied); and if he will make a statement on the matter. [68564/26]

327. Deputy Brendan Smith asked the Tánaiste and Minister for Finance to outline the proposals to establish a double taxation agreement with Barbados. [68733/26]

281. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the current status of the carbon tax increase on home heating fuels that was deferred from 1 May 2026 to 14 October 2026; the average effect of that increase on a 1,000 litre fill of home heating oil; whether a further deferral is under consideration in the context of budget 2027; and if he will make a statement on the matter. [67954/26]

288. Deputy Ged Nash asked the Tánaiste and Minister for Finance if he is considering introducing a tax equivalent to Luxembourg's long established "taxe d'abonnement" in relation to funds domiciled in Ireland; and the amount that would be raised on an annual basis if the Luxembourg system was adopted by Ireland (details supplied). [67880/26]

168. Deputy Claire Kerrane asked the Tánaiste and Minister for Finance if he will raise the income limit for those aged 65 years and over when it comes to paying tax on income to allow them to keep more of modest occupational pensions which they paid tax on while working and now do so again, to better support older people. [66369/26]

169. Deputy Catherine Callaghan asked the Tánaiste and Minister for Finance whether consideration has been given to the introduction of targeted tax measures to support public houses in view of the ongoing rate of closures, particularly in rural communities; and whether an assessment of the potential effectiveness of such measures has been carried out. [66386/26]

171. Deputy Pádraig O'Sullivan asked the Tánaiste and Minister for Finance whether he has considered applying a reduced rate of VAT to alcohol-free beers, wines, spirits and other non-alcoholic adult beverages as part of Budget 2027; and whether an assessment has been undertaken of the potential public health benefits of incentivising consumers to choose alcohol-free alternatives. [66591/26]

173. Deputy Paul Lawless asked the Tánaiste and Minister for Finance whether any lands owned by an organisation (details supplied) are included on Residential Zoned Land Tax maps; the number and area of such lands; whether Residential Zoned Land Tax has been assessed or is payable in respect of those lands; the amount assessed or payable in each year since the introduction of the tax; whether any exemptions, exclusio…

176. Deputy Ann Graves asked the Tánaiste and Minister for Finance to address the taxation issues faced by Irish employees who receive share options as part of their employment via existing unapproved share option schemes; and if he will specifically consider immediate changes to the taxation of unapproved employee options schemes (details supplied). [66781/26]

653. Deputy John Lahart asked the Tánaiste and Minister for Finance if he has plans to increase the income tax exemption limits for persons aged 65 years and over, which have remained at €18,000 for a single person and €36,000 for a married couple/civil partners since 2011; and if he will make a statement on the matter. [59811/26]

656. Deputy Paula Butterly asked the Tánaiste and Minister for Finance if he will consider amending the current income tax relief provisions for long-term leasing of agricultural land to permit leases between related parties to qualify for the relief; and if he will make a statement on the matter. [60005/26]

657. Deputy Pádraig O'Sullivan asked the Tánaiste and Minister for Finance the estimated amount of corporation tax foregone to the Exchequer in each of the years 2019 to 2025 inclusive by reason of the carry forward of trading losses under section 396 of the Taxes Consolidation Act 1997 by institutions which received State support during the banking crisis; and if he will make a statement on the matter. [60167/26]

659. Deputy Pádraig O'Sullivan asked the Tánaiste and Minister for Finance if he will outline the current status of section 396C of the Taxes Consolidation Act 1997 relating to relief from corporation tax for losses of participating institutions; the date on which and the enactment by which that section was amended or repealed; whether his Department has conducted any review of that decision since; and if he will mak…

661. Deputy Cathal Crowe asked the Tánaiste and Minister for Finance his plans for changes to exchange traded funds; if he plans to abolish the eight-year deemed disposal regime, align the tax rate more closely with capital gains tax, allow normal loss relief and simplify the reporting and administrative requirements [60406/26]

663. Deputy Michael Cahill asked the Tánaiste and Minister for Finance to urgently address an inheritance tax proposal (details supplied); and if he will make a statement on the matter. [60554/26]

664. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance the number of taxpayer units aged 65 years and over who availed of the income tax age exemption provided for under section 188 of the Taxes Consolidation Act 1997; the number who availed of associated marginal relief, in each year from 2011 to date, in tabular form; and if he will make a statement on the matter. [60524/26]

665. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance the estimated first year and full year cost to the Exchequer of increasing the income tax age exemption limits from €18,000 to €20,000 for a single person and from €36,000 to €40,000 for a married couple or civil partners jointly assessed; the estimated cost of increases at €500 intervals between the current and those levels, in tabular form; and i…

666. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance the income level at which a single person in receipt of PAYE income, and a married couple or civil partners jointly assessed both in receipt of PAYE income, first became liable to income tax in each year from 2010 to date, in tabular form; and if he will make a statement on the matter. [60531/26]

667. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance if he will examine the income tax age exemption limits in advance of Budget 2027 (details supplied); and if he will make a statement on the matter. [60534/26]

692. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the timeframe for the introduction of a requirement for a legal entity identifier on entities availing of the section 110 designation. [60994/26]

693. Deputy Barry Ward asked the Tánaiste and Minister for Finance the position regarding the review of capital acquisition tax; and if he will make a statement on the matter. [59868/26]