Parliamentary questions

360. Deputy Michael Cahill asked the Tánaiste and Minister for Finance if the case of a person (details supplied) will be reviewed; and if he will make a statement on the matter. [45842/26]

361. Deputy Robert O'Donoghue asked the Tánaiste and Minister for Finance the reason a VAT rate of 23% is applied to mooring charges levied by local authorities at harbours and marinas; whether these charges are treated as standard-rated supplies of services under VAT law; the legal basis for the application of VAT to such public authority charges; if he will consider whether an exemption or reduc…

362. Deputy Roderic O'Gorman asked the Tánaiste and Minister for Finance the Governments position on draft legislation from the European Commission that will require member states to tax electricity at a lower rate than gas, in a bid to cut consumers’ power bills; and if he will make a statement on the matter. [45895/26]

363. Deputy Emer Currie asked the Tánaiste and Minister for Finance if he will review the size limits applying to the VAT zero-rating of children’s footwear, in view of the fact that some children require shoe sizes above the qualifying limits and must therefore purchase VAT-liable adult footwear; and if he will make a statement on the matter. [45915/26]

176. Deputy Sean Fleming asked the Tánaiste and Minister for Finance the number of people who applied and qualified for a tax incentive of €400 on the income generated from selling electricity back to the electricity grid under the Clean Export Guarantee in 2024 and 2025; and if he will make a statement on the matter. [44713/26]

177. Deputy Sean Fleming asked the Tánaiste and Minister for Finance to increase the tax incentive for persons who generate electricity in their own homes and sell it back to clean energy under the Clean Export Guarantee System, to the grid at €2,000 per annum given infrastructure is already in place and can lead to energy on the national grid from renewable sources; and if he will make a statemen…

178. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance to provide an update for farmers operating on land zoned for residential use in relation to the residential zoned land tax; the analysis which has been conducted since the Finance Bill 2025; and his plans to bring forward a permanent solution. [44751/26]

179. Deputy Eoin Ó Broin asked the Tánaiste and Minister for Finance the number of rental properties that have availed of the tax incentive for small-scale landlords who undertake retrofitting works in respect of 2024; and if he will make a statement on the matter. [44831/26]

516. Deputy Michael Cahill asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 391 of 19 May 2026, when the Capital Acquisitions Tax Consolidation Act 2003 will be amended and brought into line with social welfare legislation that exists, to give full recognition to partners as is given to married couples (details supplied); if the Revenue Commissioners and his Depart…

517. Deputy Michael Healy-Rae asked the Tánaiste and Minister for Finance if he is aware of the difficulties being experienced by private individuals with the Revenue Commissioners importing goods from the UK (details supplied); and if he will make a statement on the matter. [41471/26]

518. Deputy Pádraig Mac Lochlainn asked the Tánaiste and Minister for Finance if his attention has been drawn to the fact that other countries allow their citizens to claim seafarer’s tax back or avail of seafarer’s allowance without a requirement that they are at least 161 days at sea or with reference to the port of commencement or destination; and if he plans to review this allowance. [41493/26…

519. Deputy Rory Hearne asked the Tánaiste and Minister for Finance the current value of deposits in each of the State savings schemes; and if he will make a statement on the matter. [41518/26]

520. Deputy Danny Healy-Rae asked the Tánaiste and Minister for Finance the reason car insurance renewal quotes are increased even when a person makes no claim (details supplied); and if he will make a statement on the matter. [41592/26]

521. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance to set out the current position in respect of bilateral conventions for the relief of double taxation on Capital Acquisitions Tax, including the jurisdictions with which Ireland has such conventions in force; the date on which the network of CAT conventions was last formally reviewed by his Department; whether any new bilateral …

522. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance further to the position that Ireland currently maintains only two bilateral conventions for the relief of double taxation of Capital Acquisitions Tax, namely those with the United Kingdom and the United States, his Department's assessment of how this compares with the inheritance and gift tax treaty networks maintained by other …

523. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance whether his Department has assessed the impact on Irish-domiciled families in the absence of bilateral Capital Acquisitions Tax conventions between Ireland and EU member states other than the United Kingdom, particularly in cases where an Irish-resident disponer leaves assets to a beneficiary resident in another member state and…

524. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance if he will consider further increasing the tax-free thresholds at which children in group A and close relatives in group B can inherit property and assets from their family as part of Budget 2027, particularly in light of continued property price growth and the impact on family homes; and if he will make a statement on the matte…

525. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance if his Department has examined, as part of the Tax Strategy Group process or otherwise, the case for reducing the current 33% rate of Capital Acquisitions Tax, which has remained unchanged since December 2012; the estimated full-year cost of a reduction in the rate to 30% and to 25% respectively;; and if he will make a statement…

526. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance if he will consider increasing the Small Gift Exemption under Capital Acquisitions Tax from its current level of €3,000, where the threshold has remained unchanged since the introduction of the euro and where increases in housing, education and living costs have substantially reduced its real value to families seeking to support…

527. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance the number of employees who have availed of the cycle to work scheme, by county, in each of the years 2020 to 2025, inclusive; the estimated tax foregone to the Exchequer in respect of the scheme in each of those years; the breakdown between bicycles, pedelecs/e-bikes and cargo/e-cargo bikes, in tabular form; and if he will make…

528. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance if he will consider increasing the expenditure thresholds under the cycle to work scheme in Budget 2027, given that the current limits of €1,250, €1,500 and €3,000 have not been adjusted since January 2023 and have been eroded in real terms by inflation in the bicycle retail market; if his Department has undertaken any review of…

529. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance if he will consider reducing the qualifying interval under the cycle to work scheme from once every four years to once every three years, in order to better reflect the typical service life of bicycles and e-bike batteries and to encourage continued participation by existing scheme users; and if he will make a statement on the m…

530. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance if he will consider, in the context of Budget 2027, the introduction of an equivalent tax credit or grant-based measure for self-employed persons to provide parity of access with PAYE employees under the cycle to work scheme, noting that the existing salary sacrifice mechanism is structurally unavailable to the self-employed, th…

531. Deputy Roderic O'Gorman asked the Tánaiste and Minister for Finance if bin companies would have benefitted from any of the fuel tax measures announced on the 12 April 2026, and in light of this, is it legitimate for bin operators to be adding a new fuel surcharge on householders bills; and if he will make a statement on the matter. [41629/26]

532. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance to outline any public consultations that his Department expects to launch before the end of 2026; and if he will make a statement on the matter. [41742/26]