Questions

694. Deputy Barry Ward asked the Tánaiste and Minister for Finance the position regarding any expert feedback sought as part of the review of capital acquisition tax; and if he will make a statement on the matter. [59873/26]

696. Deputy Barry Ward asked the Tánaiste and Minister for Finance the position regarding the issues under consideration as part of the review of capital acquisition tax; and if he will make a statement on the matter. [59874/26]

697. Deputy Colm Burke asked the Tánaiste and Minister for Finance if he will consider removing carer’s allowance and benefit as taxable payments for the purposes of PAYE, noting the role carer’s have in caring for loved ones and the service they provide to the State; and if he will make a statement on the matter. [61199/26]

704. Deputy Eoin Ó Broin asked the Tánaiste and Minister for Finance if VAT is payable by local authorities or approved housing bodies purchasing land for the delivery of social housing. [60146/26]

707. Deputy Pádraig O'Sullivan asked the Tánaiste and Minister for Finance further to the statement issued by his Department on 30 July 2026 noting shareholder approval of the cash offer for a bank (details supplied) in respect of which the State voted its 57.5% shareholding in favour, if his Department or the Revenue Commissioners have assessed the application of section 401 of, and Schedule 9 to, the Taxes Consolid…

731. Deputy Michael Cahill asked the Tánaiste and Minister for Finance further to previous Parliamentary Questions, to commence the process to urgently reform the iniquity of the inheritance tax system and ensure equality for all families and loved ones of childless couples and individuals; if he will address the discrimination that currently exists; and if he will make a statement on the matter. [60535/26]

732. Deputy Roderic O'Gorman asked the Tánaiste and Minister for Finance if his Department has plans to review the motor-tax system for pre-2008 vehicles, in order that they may also be taxed based on CO2 emissions, consistent with the system for vehicles from 2008 to-date; and if he will make a statement on the matter [60430/26]

739. Deputy Michael Cahill asked the Tánaiste and Minister for Finance if he will consider equality and discriminatory concerns in relation to inheritance tax (details supplied); and if he will make a statement on the matter. [61380/26]

741. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance if he will consider introducing enhanced tax incentives for SMEs investing in automation, artificial intelligence, robotics, advanced manufacturing equipment and other productivity-enhancing technologies to improve competitiveness and support long-term economic growth; and if he will make a statement on the matter. [60627/26]

742. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance the reforms to the taxation system being considered to better support indigenous SMEs to scale, invest and expand, including whether changes are being examined to ensure the tax system encourages business growth rather than creating barriers to expansion; and if he will make a statement on the matter. [60621/26]

744. Deputy John Paul O'Shea asked the Tánaiste and Minister for Finance if he will consider amending the 80% rule in agricultural leasing and transfers in the agricultural relief asset test as part of Budget 2027; if he will consider a sliding percentage scale rule instead of the 80% which would assist small farm holdings; and if he will make a statement on the matter. [61623/26]

747. Deputy Malcolm Byrne asked the Tánaiste and Minister for Finance the progress on the Programme for Government commitment to examine the tax treatment of production costs for theatre productions. [60458/26]

753. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the timeframe for the introduction of legislation to enable the Revenue Commissioners to publish a list of SPEs availing of the section 110 regime of the Taxes Consolidated Act 1997. [60992/26]

755. Deputy Noel McCarthy asked the Tánaiste and Minister for Finance with specific reference to the deemed disposal measure, to provide an update on the development and publication of the roadmap for the taxation of retail investment as announced in Budget 2026; whether he intends to bring forward any changes to the current deemed disposal measure as part of Budget 2027; and if he will make a statement on the matter…

763. Deputy Paul Lawless asked the Tánaiste and Minister for Finance if he accepts that genuine farmers may be exposed to residential zoned land tax liabilities despite not seeking residential zoning, continuing agricultural use of their lands and having no realistic prospect of immediate development or sale; if he considers this outcome consistent with the policy objectives of the tax; and if he will make a statemen…

765. Deputy Paul Lawless asked the Tánaiste and Minister for Finance the number of residential zoned land tax exemptions claimed arising from rezoning requests in each year since the introduction of the tax; the number granted and refused, in tabular form. [61910/26]

766. Deputy Paul Lawless asked the Tánaiste and Minister for Finance if he has considered the position of landowners who wish to dispose of residentially zoned lands but are unable to do so due to limited demand in rural towns and villages; whether the residential zoned land tax legislation provides any relief in such circumstances; and if he will make a statement on the matter. [61909/26]

767. Deputy Paul Lawless asked the Tánaiste and Minister for Finance if consideration has been given to introducing a specific exemption, relief or deferral from residential zoned land tax for landowners actively engaged in farming where the lands remain in bona fide agricultural use notwithstanding their residential zoning status; and if he will make a statement on the matter. [61908/26]

769. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance whether the levy imposed on sound broadcasting services by Coimisiún na Meán is subject to value added tax; whether such value added tax is deductible as an input credit by broadcasters in the ordinary course of business; and if he will make a statement on the matter. [62057/26]

773. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance the tax treatment of payments made to players under the Government grant scheme for senior inter-county Gaelic games players; and if he will make a statement on the matter. [62088/26]

791. Deputy Barry Ward asked the Tánaiste and Minister for Finance the engagement he has had with a group (details supplied), in relation to their campaign to amend inheritance tax parameters; and if he will make a statement on the matter. [62454/26]

792. Deputy Barry Ward asked the Tánaiste and Minister for Finance the position regarding the review of inheritance tax in Ireland; the consultation with experts in this field as part of that process; and if he will make a statement on the matter. [62453/26]

793. Deputy Barry Ward asked the Tánaiste and 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. [62452/26]

794. Deputy Barry Ward asked the Tánaiste and Minister for Finance the position regarding research carried out by his Department into amending Capital Acquisitions Tax exemption levels and related group thresholds; and if he will make a statement on the matter. [62451/26]

802. Deputy William Aird asked the Tánaiste and Minister for Finance if his Department has considered the treatment of virtual fencing technology under the Value-Added Tax (Flat-Rate Farmers) Refund Order (details supplied); and if he will make a statement on the matter. [59792/26]