Questions

207. Deputy Emer Currie asked the Minister for Finance if he will consider abolishing the eight-year deemed disposal rule in the capital gains tax system; and if he will make a statement on the matter. [49573/25]

275. Deputy Ruairí Ó Murchú asked the Minister for Finance his Department's plans to engage with Northern and British authorities on the issues facing cross-Border workers and employers, and particularly cross-Border remote workers, as regards taxation matters; and if he will make a statement on the matter. [47601/25]

297. Deputy Cormac Devlin asked the Minister for Finance if he will review the VAT treatment of veterinary services and companion-animal medicines, including the scope under the EU VAT directive to apply a reduced rate to neutering, vaccination and microchipping provided by registered veterinarians; and if he will make a statement on the matter. [47924/25]

300. Deputy Ken O'Flynn asked the Minister for Finance if his Department has considered the introduction of a site value tax or equivalent measures to discourage speculative landholding that withholds serviced land from development; and if he will publish any economic analysis on the potential effects of such a tax on housing affordability. [47953/25]

302. Deputy Cormac Devlin asked the Minister for Finance if he will consider extending the dividend withholding tax exemption to investment limited partnerships (ILPs) in order that ILPs are treated on a par with other Irish regulated funds; if he will provide an assessment of the Exchequer impact; the anti-avoidance guardrails that would apply; the expected effect on Ireland’s competitiveness in private equity, priv…

303. Deputy Cormac Devlin asked the Minister for Finance if he will expedite amendments to broaden the anti-reverse hybrid exemption in order that private asset funds can hold more than 10% in a single issuer while retaining tax-transparent status; to outline the compatibility of such a change with anti-tax-avoidance directives; the safeguards proposed, the international comparators and the timeframe for legislative …

304. Deputy Cormac Devlin asked the Minister for Finance if he will examine expanding the dividend participation exemption to dividends from companies beyond EU or treaty-country jurisdictions, excluding zero-tax territories and those on the EU non-cooperative list; the costs, benefits and risk mitigations, and the impact on Ireland’s attractiveness as a holding company location for private asset managers; the option…

318. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of abolishing local property tax, assuming a 0% adjustment, at each local authority; and if he will make a statement on the matter. [48444/25]

335. Deputy Marie Sherlock asked the Minister for Finance the exact date when the e-liquid products tax will commence; and if he will make a statement on the matter. [48865/25]

478. Deputy Séamus McGrath asked the Minister for Finance if he will consider increasing the capital acquisitions tax thresholds in Budget 2026; if he will particularly examine the inequitable treatment of childless individuals; and if he will make a statement on the matter. [44490/25]

490. Deputy Seán Ó Fearghaíl asked the Minister for Finance his views on concerns raised in correspondence (details supplied); and if he will make a statement on the matter. [44597/25]

496. Deputy Ken O'Flynn asked the Minister for Finance to publish any internal Departmental analysis regarding potential changes to capital gains tax and its projected impact on SMEs, family farms and intergenerational wealth transfer. [44882/25]

497. Deputy Ken O'Flynn asked the Minister for Finance if he is considering a temporary reinstatement of the 9% VAT rate for food-led hospitality businesses in response to the current wave of closures and industry distress; and if not, the reason. [44889/25]

500. Deputy Ken O'Flynn asked the Minister for Finance whether there are proposals in development to adjust Group B and Group C thresholds under the capital acquisitions tax regime in Budget 2026, in order to address fairness concerns raised by carers and childless individuals; and whether he has published, or intends to publish, cost modelling on the impact of such reforms. [44974/25]

524. Deputy Michael Cahill asked the Minister for Finance his views on VAT in relation to funeral and undertaker materials (details supplied); and if he will make a statement on the matter. [45787/25]

531. Deputy Ciarán Ahern asked the Minister for Finance if he will consider introducing measures to reduce the cost in VAT and customs duties on tools belonging to skilled tradespeople who are returning from Ireland after a period living abroad; and if he will make a statement on the matter. [46087/25]

540. Deputy John Lahart asked the Minister for Finance if he will provide clarity on the policy regarding the taxation of personal tools brought into the State by skilled tradespeople returning to Ireland after a period abroad; if consideration will be given to exempting such tools, particularly in cases where the tools were originally purchased in Ireland and are clearly the personal property and essential working e…

547. Deputy Claire Kerrane asked the Minister for Finance his plans to reform the PME refund to make it non-taxable; and if he will make a statement on the matter. [46424/25]

576. Deputy Ken O'Flynn asked the Minister for Finance if consideration will be given in Budget 2026 to reducing VAT on essential food items, in view of Eurostat figures showing Irish food inflation running at 5% in August 2025, nearly three times the headline rate of inflation. [46826/25]

53. Deputy Barry Heneghan asked the Minister for Finance if he will consider introducing a time-limited capital gains tax exemption for property owners to encourage the sale or reuse of vacant or underused residential properties, with the relief set to expire a short number of years after its introduction; and if he will make a statement on the matter. [40195/25]

54. Deputy Barry Heneghan asked the Minister for Finance if he will consider introducing a 10-year income tax relief on rental income from refurbished vacant properties that are converted into residential use, with the relief available for a limited period following its introduction; and if he will make a statement on the matter. [40196/25]

55. Deputy Barry Heneghan asked the Minister for Finance if he will consider replacing the existing vacant homes tax with a vacant property tax, and if he will consider increasing the tax annually by 5% from year two, up to a maximum of 15% over three years, to improve the activation of underused housing stock; and if he will make a statement on the matter. [40197/25]

56. Deputy Barry Heneghan asked the Minister for Finance if he will consider introducing a 9% VAT rate on construction products and materials that deliver measurable carbon savings during the operational phase of a building’s life cycle, to incentivise sustainable construction practices; and if he will make a statement on the matter. [40198/25]

103. Deputy Michael Cahill asked the Minister for Finance if he will review the current interaction between capital gains tax and capital acquisitions tax in the case of lifetime gifts, where the same transaction can result in a significant combined tax burden for both the donor and the recipient, despite a credit mechanism; his views on whether this regime unintentionally discourages lifetime transfers in favour of …

105. Deputy Pearse Doherty asked the Minister for Finance to provide an update on the OECD tax agreement and the implications for the Irish tax code and corporation tax rates; and if he will make a statement on the matter. [39433/25]