276. Deputy Niamh Smyth asked the Minister for Finance if he will review correspondence (details supplied); and if he will make a statement on the matter. [32122/25]
Parliamentary questions
Questions
TDs ask ministers questions to get answers on the record, most of them in writing. Here is every one asked in the 34th Dáil, by the department it went to and the subject heading it was filed under. How questions work
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Showing questions under the heading Tax Code.
769 questions match, newest first.
279. Deputy Rory Hearne asked the Minister for Finance further to interactions at the Joint Committee on Arts, Media, Communications, Culture and Sport on 28 May 2025 (details supplied), if he will clarify his Department’s interpretation of the Revenue Commissioners v. Karshan (Midlands) Ltd t/a Domino’s Pizza [2023] judgment in the Supreme Court in respect of self-employment versus employment for tax purposes; his D…
296. Deputy Cian O'Callaghan asked the Minister for Finance the rational for the discrepancy between the rate of capital gains tax and the taxation rates on gains made from exchange-traded funds; and if he will make a statement on the matter. [32474/25]
300. Deputy Richard Boyd Barrett asked the Minister for Finance the estimated full-year cost of abolishing the local property tax and introducing a tax on non-principal private residences (NPPR) as follows: single NPPR– €1,000, ten or less NPPRs–€1,500 per property, and 11 or more NPPRs– €2,500 per property, excluding properties owned by local authorities and approved housing bodies; and if he will make a statement o…
305. Deputy Richard Boyd Barrett asked the Minister for Finance the estimated full-year cost of abolishing USC for all earners and replacing it with a higher income social charge of 10% on all earnings over €100,000 per year; the revenue that would be generated by the introduction of this new higher income social charge; and if he will make a statement on the matter. [32674/25]
83. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of removing the USC on all income up to €30,000, €35,000, €40,000 and €45,000, respectively, in tabular form. [31076/25]
84. Deputy Pearse Doherty asked the Minister for Finance the first-year cost of reversing the May carbon tax increase from 1 November and not proceeding with the October carbon tax increase. [31077/25]
85. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of extending the lower VAT rate on electricity and gas until the end of 2025. [31078/25]
86. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of removing stamp duty for first-time buyers. [31079/25]
87. Deputy Pearse Doherty asked the Minister for Finance the estimated cost to the Exchequer of abolishing the local property tax under the proposed changes. [31080/25]
88. Deputy Edward Timmins asked the Minister for Finance if he intends to review the current tax regime applied to Exchange-Traded Funds (ETFs) held by Irish-resident investors, particularly the 41% exit tax rate under the gross roll-up regime and the operation of the eight-year deemed disposal rule (details supplied); if reforms are being considered to bring the tax treatment of ETFs more in line with other forms of…
387. Deputy Colm Burke asked the Minister for Finance if consideration will be given to amending the capital acquisition tax rules so that those who are childless can leave a greater sum to loved ones in their will without a large tax bill being incurred; and if he will make a statement on the matter. [29011/25]
395. Deputy Mairéad Farrell asked the Minister for Finance if the Revenue Commissioners will review its agreement with the Department of Education to label all home tutors as employees of the parents and not employees of the Department of Education in light of the Supreme Court decision in Karshan. [29318/25]
396. Deputy Naoise Ó Muirí asked the Minister for Finance when the VRT rules were last reviewed for crew carrier vehicles that can carry over five passengers (details supplied); if he is aware of the implications of this additional cost on those working in the construction industry; if he is considering plans to address this; and if he will make a statement on the matter. [29330/25]
400. Deputy Seán Fleming asked the Minister for Finance if income received by way of grants from the State is subject to income tax; and if he will make a statement on the matter. [29465/25]
417. Deputy Catherine Connolly asked the Minister for Finance the adjustment made for indexation of income tax bands and income tax rates when calculating the budgetary stance for Budget 2026. [30697/25]
418. Deputy Catherine Connolly asked the Minister for Finance the amount of additional savings that could be made by not indexing income tax bands and income tax rates. [30698/25]
7. Deputy Pa Daly asked the Minister for Finance if he has considered tax policy measures to reduce the cost of electricity relative to fossil fuels; and if he will make a statement on the matter. [28216/25]
14. Deputy Darren O'Rourke asked the Minister for Finance if he intends to reduce the VAT rate on hospitality; the factors considered in this regard; and if he will make a statement on the matter. [27336/25]
18. Deputy Peter Roche asked the Minister for Finance if he would report on the progress to support essential sectors including hospitality through the tax system; and if he will make a statement on the matter. [28025/25]
22. Deputy Colm Burke asked the Minister for Finance if consideration will be given to increasing the small gift exemption for capital acquisitions tax from €3,000 to €5,000 from each person per year as it has not been increased for many years; and if he will make a statement on the matter. [28251/25]
27. Deputy William Aird asked the Minister for Finance if he will reduce the VAT rate for the hospitality sector in advance of the budget in October 2025, to support small business in the sector; and if he will make a statement on the matter. [28040/25]
45. Deputy Shay Brennan asked the Minister for Finance his assessment of the impact to date of the increase in the rate of the vacant homes tax; and if he will make a statement on the matter. [27852/25]
50. Deputy James Geoghegan asked the Minister for Finance if he will outline any taxation measures he is considering to tackle dereliction in Dublin; and if he will make a statement on the matter. [28159/25]
52. Deputy Barry Ward asked the Minister for Finance his views on the merits of amending existing inheritance tax parameters; if the existing relationship category thresholds can be reviewed; and if he will make a statement on the matter. [28064/25]