Questions

261. Deputy Rose Conway-Walsh asked the Tánaiste and Minister for Finance if he is considering raising the income tax exemption limit for people over the age of 65 years, which currently stands at €18,000 for an individual and €36,000 for a couple; and if he will make a statement on the matter. [33897/26]

229. Deputy Paul Lawless asked the Tánaiste and Minister for Finance the current age-related tax supports available to individuals aged 65 and over, including the age tax credit and any remaining exemption mechanisms; and if he will make a statement on the matter. [32851/26]

232. Deputy Paul Lawless asked the Tánaiste and Minister for Finance the year in which the former age exemption limits for taxpayers aged 65 and over were removed from the income tax system; the rationale for their removal at that time; whether any assessment was carried out on the impact of abolishing these exemption limits on older taxpayers; and if he will make a statement on the matter. [32854/26]

234. Deputy Paul Lawless asked the Tánaiste and Minister for Finance the estimated fiscal cost of restoring the former age exemption limits to their pre-2011 levels, adjusted for inflation; and if he will make a statement on the matter. [32856/26]

235. Deputy Paul Lawless asked the Tánaiste and Minister for Finance whether he intends to review age-related tax supports in advance of Budget 2027; and if he will make a statement on the matter. [32857/26]

406. Deputy James O'Connor asked the Tánaiste and Minister for Finance the action he will take to increase the six-month time limit for income tax exemption to complete a retraining course paid for by the employer as part of a redundancy package; and if he will make a statement on the matter. [29579/26]

414. Deputy Tony McCormack asked the Tánaiste and Minister for Finance if he will consider making near-neighbour community benefit payments arising from onshore wind farm developments exempt from income tax; and if he will make a statement on the matter. [29999/26]

428. Deputy Ann Graves asked the Tánaiste and Minister for Finance if he will consider a review of VAT treatment of diagnostic medical devices, aligning them with the exemption already granted to defibrillators; to clarify and expand eligibility for VAT and duty relief for community-led, non-commercial health trials; if he will enable temporary admission or equivalent relief for short-term diagnostic equipment import…

205. Deputy Emer Currie asked the Tánaiste and Minister for Finance the estimated cost of exempting the first €500 and the first €1,000 of income from interest from DIRT for a single person; and if he will make a statement on the matter. [23123/26]

208. Deputy Claire Kerrane asked the Tánaiste and Minister for Finance if there is any long term exemption for a farmer who has to annually prove he is actively farming lands zoned as residential zoned land tax, and thus receives an exemption but then must repeat the process the following year, at a cost to himself; how this can be avoided for genuine farmers who should not have to do this annually but have no choice…

352. Deputy Martin Kenny asked the Tánaiste and Minister for Finance the amount of income from forestry that was recorded as exempt from tax by companies, corporations, and Coillte for each of the years 2020 to 2025. [16908/26]

296. Deputy Roderic O'Gorman asked the Tánaiste and Minister for Finance if his Department has considered the inclusion of music producers as a new category who would benefit from the artists tax exemption scheme, particularly given that music producers can apply for the basic income for the arts scheme; and if he will make a statement on the matter. [15995/26]

360. Deputy Ged Nash asked the Tánaiste and Minister for Finance the estimated annual shortfall to the Exchequer, if principal private residences of the deceased were made exempt from the payment by beneficiaries of an estate from capital acquisitions tax; and if he will make a statement on the matter. [14044/26]

361. Deputy Ged Nash asked the Tánaiste and Minister for Finance the estimated annual shortfall to the Exchequer, if Class B beneficiaries had the same exemption thresholds applied to them as Class A beneficiaries; and if he will make a statement on the matter. [14045/26]

390. Deputy Ged Nash asked the Tánaiste and Minister for Finance if he will publish a list of properties and/or items that currently benefit from an exemption to capital acquisitions tax on the basis of their national, scientific, historic or artistic interest; and if he will make a statement on the matter. [14980/26]

391. Deputy Ged Nash asked the Tánaiste and Minister for Finance if he has plans to introduce a statutory footing that would allow Revenue to publish a list of properties and/or items that currently benefit from an exemption to capital acquisitions tax on the basis of their national, scientific, historic or artistic interest; and if he will make a statement on the matter. [14981/26]

392. Deputy Ged Nash asked the Tánaiste and Minister for Finance if his Department has considered introducing a system operating in the UK where members of the public can search online for the properties and/or items that have benefitted from tax breaks such as the exemption to capital acquisitions tax, on the basis of the property or item’s national, scientific, historic or artistic interest; and if he will make a s…

190. Deputy Paul Murphy asked the Tánaiste and Minister for Finance if he will end the inequity in access to the bike-to-work and taxsaver public transport schemes whereby workers on the standard rate of tax receive lower benefits than higher paid workers; and if he will make a statement on the matter. [9559/26]

212. Deputy Cathal Crowe asked the Tánaiste and Minister for Finance if he will consider raising the personal exemption on capital gains tax from the existing €1,270 per annum; and if he will make a statement on the matter. [7058/26]

327. Deputy Ged Nash asked the Tánaiste and Minister for Finance if he will consider exempting carers allowance and carer's benefit from income tax; and if he will make a statement on the matter. [5288/26]

334. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance to clarify the way in which Irish banks are classified for the purposes of corporation tax by ownership in (details supplied); and if he will make a statement on the matter. [5346/26]

813. Deputy Mark Wall asked the Tánaiste and Minister for Finance the cost of making the carer’s allowance, including the half-rate carer’s allowance, exempt from tax; and if he will make a statement on the matter. [1960/26]

828. Deputy Tom Brabazon asked the Tánaiste and Minister for Finance if his Department will provide medical exemption for VAT for the athletic rehab therapy sector. [74385/25]

850. Deputy Pádraig Mac Lochlainn asked the Tánaiste and Minister for Finance his plans to increase income tax exemption limits for persons over 65 years of age. [1192/26]

242. Deputy Séamus McGrath asked the Tánaiste and Minister for Finance the position regarding stamp duty for first time buyers with respect to both new and second hand residential properties; and if he will consider abolishing stamp duty for first time buyers. [69529/25]