Questions

702. Deputy Cathal Crowe asked the Tánaiste and Minister for Finance the status of the disabled drivers and disabled passengers scheme (DDS); if his Department intends to maintain the existing vehicle purchase tax reliefs and primary medical certificate criteria through 2027; if he is aware of the public uncertainty and financial anxiety caused to families currently budgeting for or ordering a new vehicle for January…

736. Deputy John Connolly asked the Tánaiste and Minister for Finance the circumstances in which land is exempt from, excluded from, or eligible for relief or deferral in respect of the Residential Zoned Land Tax; to provide the relevant legislative references in each case; whether the Government is considering additional exemptions or amendments to the operation of the tax; and if he will make a statement on the mat…

740. Deputy James Geoghegan asked the Tánaiste and Minister for Finance to review correspondence from a constituent (details supplied) to support the reintroduction of capital gains tax rollover relief for individual investors; and if he will make a statement on the matter. [60408/26]

746. Deputy Shónagh Ní Raghallaigh asked the Tánaiste and Minister for Finance if he will confirm that same sex couples may avail of tax relief in respect of expenses related to assisted human reproductive services; and if he will make a statement on the matter. [61096/26]

752. Deputy Sorca Clarke asked the Tánaiste and Minister for Finance if his Department and bodies under his aegis maintain a register of gifts, hospitality or other benefits received by public servants; the number of entries recorded on each such register since January 2025; and if he will make a statement on the matter. [61582/26]

754. Deputy Ryan O'Meara asked the Tánaiste and Minister for Finance to consider increasing tax relief at source for private health insurance, given the price increases being experienced for a company (details supplied); and if he will make a statement on the matter. [60774/26]

764. Deputy Paul Lawless asked the Tánaiste and Minister for Finance if the Revenue Commissioners have issued guidance regarding the treatment of lands in active agricultural use that are subject to residential zoned land tax; and whether consideration will be given to publishing further guidance for farmers affected by the tax. [61911/26]

871. Deputy Naoise Ó Muirí asked the Tánaiste and Minister for Finance the up-to-date position regarding take up of the landlord relief; the cost of the relief; and if he will make a statement on the matter. [63906/26]

872. Deputy Naoise Ó Muirí asked the Tánaiste and Minister for Finance the take-up of the mortgage relief scheme; the average value of the relief paid; and if he will make a statement on the matter. [63905/26]

659. Deputy Edward Timmins asked the Tánaiste and Minister for Finance to amend the standard capital superannuation benefit guidelines so that standard non-cash benefits-in-kind such as health insurance received during statutory maternity leave do not disqualify an employee from utilising the look-back provision to calculate their true average salary (details supplied); and if he will make a statement on the matter. …

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]

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]

767. Deputy William Aird asked the Tánaiste and Minister for Finance if he intends to increase the standard rate income tax band in Budget 2027 to ensure that middle-income workers are not brought into the higher rate of income tax solely as a result of wage inflation; and if he will make a statement on the matter. [56729/26]

768. Deputy William Aird asked the Tánaiste and Minister for Finance the additional tax reliefs or incentives for working families under consideration as part of Budget 2027, including changes to existing tax credits, childcare-related tax measures or other family-focused reliefs designed to reduce the cost-of-living for middle-income households; and if he will make a statement on the matter. [56730/26]

769. Deputy William Aird asked the Tánaiste and Minister for Finance to consider extending, expanding or introducing mortgage interest relief, renter tax relief or other housing-related tax measures in Budget 2027 to assist middle-income households facing high housing costs; and if he will make a statement on the matter. [56731/26]

770. Deputy William Aird asked the Tánaiste and Minister for Finance the tax measures being considered for inclusion in Budget 2027 to support middle-income families, including changes to income tax bands, tax credits, childcare supports and housing-related tax reliefs; the principles that will guide the Government's decisions in this regard; and if he will make a statement on the matter. [56732/26]

812. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance whether his Department has examined the introduction of additional tax reliefs for families facing significant childcare costs; whether international models have been reviewed; and if he will make a statement on the matter. [58531/26]

826. Deputy Cian O'Callaghan asked the Tánaiste and Minister for Finance the number of applications made to the Revenue Commissioners to date for the mortgage interest tax relief scheme; the number of successful and unsuccessful applications; the cost of the scheme to date; and if he will make a statement on the matter. [59162/26]

837. Deputy Rory Hearne asked the Tánaiste and Minister for Finance the amount of the REIT tax relief drawn down in 2023, 2024 and 2025 in tabular form; and if he will make a statement on the matter. [59200/26]

182. Deputy Rory Hearne asked the Tánaiste and Minister for Finance the number of people currently availing of the rent-a-room relief scheme; and if he will make a statement on the matter. [53537/26]

219. Deputy Rory Hearne asked the Tánaiste and Minister for Finance the number of people currently availing of the rent-a-room relief scheme; and if he will make a statement on the matter. [53544/26]

221. Deputy Séamus McGrath asked the Tánaiste and Minister for Finance to provide a progress report on the updating of the maps of qualifying areas relevant to the Living City Initiative for Cork city. [53615/26]

225. Deputy Louis O'Hara asked the Tánaiste and Minister for Finance if the disabled drivers and disabled passengers scheme will continue to remain in place; whether his Department has plans to cease the scheme if the Department of Transport introduces a vehicle adaptation scheme; whether his Department plans to consolidate responsibility for vehicle adaptation schemes into one Department; and if he will make a state…

271. Deputy Michael Cahill asked the Tánaiste and Minister for Finance if he will review the current capital gains tax annual exemption threshold of €1,250, having regard to the fact that it has remained unchanged for several years and in view of increased cost of living pressures; if he will consider increasing this threshold; if he will further examine the potential for targeted relief measures, including reduced l…

275. Deputy Emer Currie asked the Tánaiste and Minister for Finance if his Department, or the Revenue Commissioners, have examined the feasibility of assessing the returns of form IU(3E) as a means of better calculating the indicative IUT revenue raised via the deemed disposal rule; and the subsequent cost of abolishing the deemed disposal rule in respect of IUT. [51840/26]