Parliamentary questions

227. Deputy Peter Roche asked the Tánaiste and Minister for Finance whether a review of the primary medical certificate appeals process is underway; the measures being considered to improve accessibility, reduce waiting times and ensure timely decisions for applicants; and if he will make a statement on the matter. [46811/26]

228. Deputy Richard Boyd Barrett asked the Tánaiste and Minister for Finance whether revenue collected through the newly announced vacant site levy, which will be administered by the Revenue Commissioners, will go to local authorities or to the central fund. [46843/26]

229. Deputy Conor Sheehan asked the Tánaiste and Minister for Finance the number of homes that were built under section 33 of the Finance Act 2002; the level of oversight, assessment or enforcement of these conditions; and if he will make a statement on the matter. [46855/26]

230. Deputy Conor Sheehan asked the Tánaiste and Minister for Finance the number of homes built under section 33 of the Finance Act 2002 that resulted in the creation of licenses to reside rather than tenancies; and if he will make a statement on the matter. [46856/26]

231. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated revenue that would be raised in 2027 by reversing the VAT rate cut for apartments introduced in Budget 2026. [46862/26]

232. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated number of individual premises and businesses that benefit from the VAT cut to hospitality; the average benefit per premises; and the average benefit per company. [46863/26]

233. Deputy Shónagh Ní Raghallaigh asked the Tánaiste and Minister for Finance if he will consider introducing tax-based targeted measures to protect the pub sector, considering the accelerating rate of closures in recent years; and if he will make a statement on the matter. [46978/26]

234. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated revenue that will be raised by applying a minimum effective tax rate of 40% for those on incomes above €150,000, increasing by 1% point for each additional €10,000 in income up to 250,000 for individually assessed income, and above €190,000 increasing by 1% point for each additional €10,000 in income earned up to …

235. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated first and full year cost of exempting the first €40,000 all workers earn from USC. [47019/26]

236. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated first and full year cost of removing stamp duty for first-time buyers on properties below the value of €500,000. [47020/26]

237. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated first and full year cost of abolishing local property tax excluding landlords and multi-property ownership. [47021/26]

238. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the first and full year cost in 2027 of not proceeding with any schedule carbon tax increases this year or next. [47022/26]

239. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated first and full year cost in 2027 of restoring trade union tax relief. [47023/26]

240. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated first and full year cost of increasing the rent tax credit with the credit equivalent to 8.3% of an individual’s annual rent, with a minimum credit of €1,500 and a maximum credit of €2,500, per year, clarifying both the full cost and the estimated net cost if the Government has any funding allocated for rent relie…

241. Deputy Pearse Doherty asked the Tánaiste and 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. [47035/26]

242. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated revenue raised from applying a 3% USC charge on individual incomes over €140,000. [47036/26]

243. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated revenue raised from applying a 3% USC charge on individual incomes over €500,000. [47037/26]

244. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated revenue raised by restricting the employer PRSI exemption for share-based remuneration to SMEs. [47038/26]

245. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the revenue raised by extending a 1% Stamp Duty for all share buybacks. [47040/26]

246. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the revenue raised by reducing standard fund threshold from €2.2 to €1.5 million. [47041/26]

247. Deputy Peadar Tóibín asked the Tánaiste and Minister for Finance the number of publican licences issued over the past ten years, broken down by county, alongside the number of same licenses in each county not renewed in the same timeframe, in tabular form. [47047/26]

248. Deputy Ryan O'Meara asked the Tánaiste and Minister for Finance if he will consider increasing the age tax credit or the tax bands for older people, particularly given that annual increases to the State pension are, in some cases, increasing individuals/couples tax liability; and if he will make a statement on the matter. [47049/26]

249. Deputy Séamus McGrath asked the Tánaiste and Minister for Finance the number of claims made in 2025 for the home carer tax credit; his views on whether this figure represents an underclaiming of the credit; and the estimate for those eligible but not claiming the credit. [47127/26]

250. Deputy Darren O'Rourke asked the Tánaiste and Minister for Finance for an update on the introduction of the VAT reduction for the hospitality sector; and if he will make a statement on the matter. [47134/26]

251. Deputy Michael Murphy asked the Tánaiste and Minister for Finance if he will consider increasing the income thresholds for the age exemption from income tax for persons aged 65 years and over from the current levels of €18,000 for a single person and €36,000 for a married couple/civil partners to €20,000 and €40,000 respectively in Budget 2027; and if he will make a statement on the matter. […