Questions

293. Deputy Cormac Devlin asked the Minister for Finance if he will consider permitting medical expenses tax relief on verified veterinary bills associated with accredited assistance dogs in addition to the current allowance; if he will publish costings for annual caps of €1,000 and €1,500 per claimant; and if he will make a statement on the matter. [47920/25]

294. Deputy Cormac Devlin asked the Minister for Finance if he will examine the introduction of a refundable tax credit for assistance-dog insurance premiums and mandatory recertification costs, including costings for caps of €300 and €500 per annum; and if he will make a statement on the matter. [47921/25]

298. Deputy Cormac Devlin asked the Minister for Finance if he will request the tax strategy group to prepare a paper for Budget 2026 on options to improve affordability for assistance-dog owners and for households with large family pets, including distributional analysis, compliance incentives for licensing, microchipping and indicative costings; and if he will make a statement on the matter. [47925/25]

305. Deputy Cormac Devlin asked the Minister for Finance if he will expedite targeted modernisations to the Section 110 regime, including rectifying unintended impacts of recent credit rule changes, modifying the day €10 million asset threshold, extending the eight-week election period, and consolidating duplicative interest deductibility provisions; the public consultation plan; the expected timeline for draft legis…

331. Deputy Ken O'Flynn asked the Minister for Finance to detail his Department's reservations in relation to AE supervision cited in 2024, the changes that were sought, which were accepted; and the current oversight model involving the Pensions Authority and Department of Social Protection. [48751/25]

713. Deputy Sinéad Gibney asked the Minister for Finance whether his Department has a policy or goal of better insourcing of IT requirements and needs of the Department for better cybersecurity, autonomy, and crisis management; and if he will make a statement on the matter. [43677/25]

341. Deputy Peter 'Chap' Cleere asked the Minister for Finance to outline the plans he has to offer tax incentives for developers to build affordable rentals; and if he will make a statement on the matter. [39336/25]

345. Deputy Cathal Crowe asked the Minister for Finance the main policy achievements of his Department since 23 January 2025; and if he will make a statement on the matter. [38754/25]

301. Deputy Malcolm Byrne asked the Minister for Finance the Government's position on the creation of a European Capital Markets Union; his views on the progress on the issue at EU level; and if he will make a statement on the matter. [28779/25]

294. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 299 of 5 February 2025, if in light of the court case proceeding in Britain, if any redress would be appropriate for customers that made a purchase of motor insurance prior to 31 July 2024; and if he will make a statement on the matter. [23141/25]

609. Deputy Barry Ward asked the Minister for Finance if his attention has been drawn to proposals in Spain in relation to taxation on real estate bought by non-EU residents; if any research has been carried out by his Department into the merits of implementing this policy in Ireland; and if he will make a statement on the matter. [21060/25]

158. Deputy Richard O'Donoghue asked the Minister for Finance if there is an increase or a proposed increase in VRT for full electric vehicles; and if he will make a statement on the matter. [18163/25]

159. Deputy Richard O'Donoghue asked the Minister for Finance if there is an increase or a proposed increase in VRT for plug in hybrid vehicles; and if he will make a statement on the matter. [18164/25]

160. Deputy Brian Stanley asked the Minister for Finance the new measures, he plans to put in place in the case of lost revenue given that Trump and the US administration has imposed 20% tariffs; and if he will make a statement on the matter. [18141/25]

161. Deputy Shónagh Ní Raghallaigh asked the Minister for Finance the correct and fair treatment of unpaid maternity leave in SCSB calculations; and if he will make a statement on the matter. [18218/25]

162. Deputy Shónagh Ní Raghallaigh asked the Minister for Finance if he is a policy review to ensure maternity-related earnings are treated equitably in redundancy tax exemptions.; and if he will make a statement on the matter. [18219/25]

163. Deputy Naoise Ó Cearúil asked the Minister for Finance if he considers that the deemed disposable rule is a disincentive to investment; if he plans any changes in relation to this; and if he will make a statement on the matter. [18240/25]

260. Deputy Pearse Doherty asked the Minister for Finance if consideration has been given to increasing regulation of tax advisors; and if he will make a statement on the matter. [13198/25]

261. Deputy Pearse Doherty asked the Minister for Finance the estimated share of tax advisors operating outside of professional body oversight; and if he will make a statement on the matter. [13199/25]

237. Deputy Peadar Tóibín asked the Minister for Finance if he will consider a lower corporation tax for small Irish businesses with profits below €100,000 per year to help generate more indigenous enterprise. [10245/25]

262. Deputy Michael Cahill asked the Minister for Finance if a new special savings incentive account will be considered to encourage improved savings habits and to help boost the economy during downturns; and if he will make a statement on the matter. [2567/25]

339. Deputy Mark Ward asked the Minister for Finance the supports available to individuals who require wheelchair-modified vehicles for personal use. [1289/25]