Questions

16. Deputy Michael Cahill asked the Minister for Finance to support the hospitality sector by reintroducing the 9% VAT rate as a matter of priority; and if he will make a statement on the matter. [38012/25]

21. Deputy Michael Healy-Rae asked the Minister for Finance whether a recalibration of the capital gains tax regime will be introduced (details supplied); and if he will make a statement on the matter. [38244/25]

313. Deputy Michael Collins asked the Minister for Finance to outline, given the difficulties with getting school bus drivers, the reason those willing to drive the school bus and who may have a small pension face a Revenue bill during the summer months when they have to draw down jobseeker’s allowance for seven weeks (details supplied); and if he will make a statement on the matter. [37687/25]

320. Deputy Maurice Quinlivan asked the Minister for Finance the reason married couples can share their tax reliefs and allowances between them but cohabiting couples are taxed as single individuals; and if he will make a statement on the matter. [37110/25]

328. Deputy Séamus McGrath asked the Minister for Finance if he would amend the rules governing the residential zoned land tax to exclude the period where an active planning application or appeal is underway on a given site.; and if he will make a statement on the matter. [37286/25]

334. Deputy Michael Cahill asked the Minister for Finance if he will address the anomaly that exists in regard to inheritance tax in respect of childless couples (details supplied) and bring an end to this very obvious discrimination; and if he will make a statement on the matter. [37564/25]

71. Deputy Shane Moynihan asked the Minister for Finance if consideration will be given to differentiated rates of Capital Gains Tax for different scenarios. [36600/25]

294. Deputy Pa Daly asked the Minister for Finance the revenue that would have been forgone by eliminating the vehicle registration tax on both previously owned and new electric vehicles from Britain in each of the years 2020 to 2025, in tabular form. [33581/25]

298. Deputy John McGuinness asked the Minister for Finance whether the recommendations contained in the report on the review of the fund sector, published last year, have been considered by him or the Government; if the several recommendations around changing the tax regime will be implemented; the cost to the exchequer of abolition of the 1% stamp duty, the reduction of the LAET from 41% to 33% and the abolition of …

299. Deputy Roderic O'Gorman asked the Minister for Finance the tax certification regime that is to be put in place for vaping products and if he will address the concern that using a self-certification process rather than a tax stamp will increase opportunities for black market products; and if he will make a statement on the matter. [33716/25]

314. Deputy Aidan Farrelly asked the Minister for Finance the minimum effective tax rate on individual earnings for each of the past ten years; and the level of earnings at which that minimum effective tax rate applied in each of those ten years, in tabular form. [34209/25]

315. Deputy Aidan Farrelly asked the Minister for Finance the estimated first- and full-year yield from each percentage point increase in the minimum effective tax rate on individual earnings in 2026; and the estimated the first- and full-year yield from each €10,000 reduction in the level of earnings at which that minimum effective tax rate applies. [34210/25]

316. Deputy Seán Fleming asked the Minister for Finance to respond to correspondence (details supplied); and if he will make a statement on the matter. [34240/25]

320. Deputy Eamon Scanlon asked the Minister for Finance when the Disabled Drivers Medical Board of Appeal will next conduct a clinic in the west of Ireland; and if he will make a statement on the matter. [34281/25]

321. Deputy Michael Cahill asked the Minister for Finance to address inheritance tax anomalies (details supplied); and if he will make a statement on the matter. [34319/25]

323. Deputy Aidan Farrelly asked the Minister for Finance the plans to apply a zero value added tax rate to sunscreens, cosmetics containing sunscreen and other items such as garments that provide UV protection in order to further enhance public health policy in the context of the prevention and or mitigation of skin cancers; if he has engaged with Healthy Ireland or the HSE in respect of any of these measures; and i…

229. Deputy George Lawlor asked the Minister for Finance to outline the engagement he has had with a company (details supplied) in view of their closure announcement; the affirmative action the Government will take to ensure the company comply with their capital gains obligations around intellectual property; and if he will make a statement on the matter. [33306/25]

232. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 46 of 21 May 2025, if he accepts that the register of beneficial ownership has been effectively closed to all journalists; if he is aware than many countries in the EU have not taken the same approach in relation to the CJEU ruling mentioned; if he will bring forward new legislation to ensure journalists can access the reg…

233. Deputy Niamh Smyth asked the Minister for Finance if he will review correspondence (details supplied); if there are plans to revise the rule in cases involving self-builds with limited mortgage borrowing; and if he will make a statement on the matter. [33228/25]

234. Deputy Mairéad Farrell asked the Minister for Finance further to Parliamentary Question No. 395 of 10 June 2025, to outline, given the five tests set by Karshan in 2023 and given that the wages of home tutors are paid by her Department, the teaching hours are set by her Department and her Department is the one who exercises control, and the home tutors are not allowed to subcontract their work, whether the 2015 …

237. Deputy Ged Nash asked the Minister for Finance if his Department is aware of concerns around VAT liabilities in an industry (details supplied); if his Department and the Revenue Commissioners have given any consideration to an approach taken to this matter by the national tax authority in another EU Member State; and if he will make a statement on the matter. [33270/25]

241. Deputy Pearse Doherty asked the Minister for Finance to provide in tabular form the total amount of capital gains tax paid by credit servicing firms and special purpose vehicles holding specified mortgages each year since 2010, in tabular form; and if he will make a statement on the matter. [33348/25]

243. Deputy Louis O'Hara asked the Minister for Finance the way in which his Department is ensuring that people in receipt of social protection payments are taxed properly to avoid an underpayment of income tax and receiving an underpayment bill from the Revenue Commissioners; and if he will make a statement on the matter. [33377/25]

261. Deputy Erin McGreehan asked the Minister for Finance if his Department has considered reducing the VAT rate on home energy upgrades to support households in decarbonising and retrofitting their homes. [31868/25]

273. Deputy Peter 'Chap' Cleere asked the Minister for Finance if there are plans to widen the VAT for small family home bed and breakfast suppliers as is the norm in other countries that have a threshold of €150,000 unlike €37,500 in Ireland at present; and if he will make a statement on the matter. [32093/25]