Parliamentary questions

608. Deputy James Geoghegan asked the Tánaiste and Minister for Finance if his Department has modelled the fiscal impact of potential reductions in taxation on rental income, including scenario analysis of different rate reductions or reliefs; and if he will make a statement on the matter. [43904/26]

609. Deputy James Geoghegan asked the Tánaiste and Minister for Finance whether consideration has been given to the introduction of a distinct taxation framework or standalone tax regime for rental income, separate from general income tax; if he will outline the advantages, disadvantages and administrative implications of any such change; and if he will make a statement on the matter. [43905/26]

610. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the number of taxpayers that availed of the tax advantages of employees’ contributions to approved superannuation schemes and pension contributions (retirement annuity and PSRA) in the most recent year data that is available. [43918/26]

611. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the total value of property that was exempt from CAT due to the heritage exemption in 2024. [43919/26]

612. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance if betting duty applies to casinos; and the way this assessed for onsite cash games. [43921/26]

613. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the evidential basis for continuing to rely on the Revenue ready reckoner estimates for forecasting the Exchequer yield from tobacco excise increases given that the model does not explicitly incorporate behavioural responses such as product substitution, switching to illicit tobacco products or cross-Border purchasing; and if he w…

614. Deputy Donna McGettigan asked the Tánaiste and Minister for Finance the steps that can be taken to assist a married couple (details supplied) who require some tax relief or other payment to allow them to cope with the significant costs involved; and if he will make a statement on the matter. [44016/26]

615. Deputy Roderic O'Gorman asked the Tánaiste and Minister for Finance if consideration is being given to revising VAT rates on new residential buildings; the measures that are in place to ensure developers reduce prices in line with any VAT changes; and if he will make a statement on the matter. [44188/26]

266. Deputy Aindrias Moynihan asked the Tánaiste and Minister for Finance if he anticipates the ongoing energy crisis will lead to another upward revision to the Government Expenditure Ceiling for 2026; and if he will make a statement on the matter. [40964/26]

267. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the number of meetings since 2020 he and his officials had with a company (details supplied) in relation to EU Savings and Investments Union or a Savings and Investment Account, in tabular form. [40800/26]

268. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance to provide the number of applications and recipients of the fuel grant available to drivers and passengers with disabilities tax relief scheme each year since 2016; and the total cost of the scheme each year. [40801/26]

269. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 224 on the 21 of May 2026, the number of individuals paying capital acquisition tax each year since 2014, broken down by categories A, B and C; as the link shared in the previous response does not provide this information, in tabular form. [40802/26]

270. Deputy Louis O'Hara asked the Tánaiste and Minister for Finance if his Department has considered reforming the tax exemption rules surrounding the Taxsaver commuter ticket scheme to allow all employees to have access to this scheme; and if he will make a statement on the matter. [40821/26]

271. Deputy Louis O'Hara asked the Tánaiste and Minister for Finance if his Department has considered reforming the taxsaver commuter ticket scheme to allow all employees to have access to this scheme; and if he will make a statement on the matter. [40822/26]

272. Deputy Peadar Tóibín asked the Tánaiste and Minister for Finance the steps the government are taking to ensure that people can get mortgages for over the shop properties (details supplied). [40851/26]

273. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the estimated annual excise and taxation revenue generated from vaping and nicotine-related products in each year since 2020; and if he will make a statement on the matter. [40868/26]

274. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if the Revenue Commissioners maintain a register, licensing system or dataset relating to vape and smoke retail outlets for taxation or excise purposes; and if he will make a statement on the matter. [40869/26]

275. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of Revenue investigations, seizures or enforcement operations relating to illicit vaping products or untaxed nicotine products undertaken in each year since 2020; and if he will make a statement on the matter. [40870/26]

276. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if an assessment has been undertaken regarding the estimated scale of the illicit vaping market within the State; and if he will make a statement on the matter. [40871/26]

277. Deputy John Paul O'Shea asked the Tánaiste and Minister for Finance if consideration is being given in Budget 2027 to additional tax relief measures for small family-run businesses operating in rural towns and villages; and if he will make a statement on the matter. [40909/26]

278. Deputy John Paul O'Shea asked the Tánaiste and Minister for Finance to outline the implementation processes around the VAT reductions for the hospitality sector which is to come into place on 1 July 2026; and if he will make a statement on the matter. [40910/26]

279. Deputy Niall Collins asked the Tánaiste and Minister for Finance if he intends to address an issue (details supplied) with the RZLT; and if he will make a statement on the matter. [41328/26]

280. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance if he will provide a report on the progress made implementing the Programme for Government commitments within his remit and on the achievements since the formation of the Government; and if he will make a statement on the matter. [41385/26]

51. Deputy Aidan Farrelly asked the Tánaiste and Minister for Finance the total amount total raised via the vacant homes tax in each of the years since it has been operational; and if he will make a statement on the matter. [40721/26]

52. Deputy Albert Dolan asked the Tánaiste and Minister for Finance the consideration being given to the impact of ongoing cost-of-living pressures, including increases in energy, fuel and food costs, on retired public servants and teachers; if additional supports or measures are being considered to protect pensioners' incomes; and if he will make a statement on the matter. [40402/26]