Questions

215. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the projected increase in VAT revenue on home heating oil as a result of the increase in home heating oil price. [39795/26]

438. Deputy Carol Nolan asked the Tánaiste and Minister for Finance to ascertain the total amount paid in carbon taxes and related levies by rural households and small businesses in Offaly in 2025; and if he will make a statement on the matter. [38963/26]

210. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance to provide an assessment of the Karshan Settlement Opportunity given the fact that 286 employers received tax adjustments for over 6,600 employees making specific reference to the construction sector; the next sets to ensure compliance from companies that have not engaged in the settlement opportunity; and if he will make a statement on the matter…

211. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated revenue that would be raised by applying a minimum effective tax rate of 45% for all incomes above €140,000 and 50% for all incomes above €250,000, percentage including income, PRSI and USC. [38489/26]

401. Deputy Paul Lawless asked the Tánaiste and Minister for Finance the amount of tax received on all fuel and energy, including electricity, in each of the past ten years. [37388/26]

261. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the forthcoming roadmap on the taxation of retail investment will include specific proposals relating to the reform, amendment, deferral, or abolition of the eight-year deemed disposal rule; and if he will make a statement on the matter. [36106/26]

264. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether consideration has been given to introducing a tax-exempt or tax-simplified Irish retail investment account for ordinary savers, similar to savings and investment account models operating in other jurisdictions; and if he will make a statement on the matter. [36109/26]

268. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether he intends to publish any consultation paper, stakeholder submissions, or public engagement process in advance of the publication of the roadmap on the taxation of retail investment; and if he will make a statement on the matter. [36113/26]

462. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance the value and percentage share of total corporation tax receipts paid by the top one, top three, top five, top ten and top 20 corporate groups; the sectoral breakdown of those groups, where available, in each of the years from 2021 to date in 2026, in tabular form. [34489/26]

463. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance the corporation tax receipts paid by the largest corporate groups to the Exchequer, by ranking band, sector and ownership type where available; if he will provide this information on an anonymised basis where taxpayer confidentiality prevents the identification of individual companies, in each of the years from 2021 to date in 2026, in tabular for…

211. Deputy Paul Donnelly asked the Tánaiste and Minister for Finance if the Government will consider reducing VAT on new builds to 9% and put measures in place to ensure developers do not increase prices even more as a result. [31866/26]

212. Deputy Thomas Gould asked the Tánaiste and Minister for Finance whether the Revenue Commissioners can fast-track resolution of outstanding local property tax payments for those seeking the fair deal scheme or local authority grants. [31937/26]

213. Deputy Robert O'Donoghue asked the Tánaiste and Minister for Finance the rationale for limiting the forthcoming 9% VAT rate reduction, due to take effect in July 2026, to hairdressers and barbers, excluding the wider beauty sector; whether any consideration was given to extending the 9% VAT rate to beauty service providers; if so, the outcome of that consideration; and if he will make a statement on the matter. …

214. Deputy Robert O'Donoghue asked the Tánaiste and Minister for Finance the basis on which distinctions were made between hairdressing/barbering services and other personal care services within the beauty sector for the purposes of VAT policy; if he is aware of the financial pressures currently facing businesses in the beauty sector; whether these were taken into account in the decision to exclude them from the red…

215. Deputy Robert O'Donoghue asked the Tánaiste and Minister for Finance if any engagement has taken place with representative bodies from the beauty industry regarding VAT rates; if so, the nature of such consultations; and if he will make a statement on the matter. [32019/26]

221. Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance to clarify where liability lies for the tax owed under Karshan settlements; if workers who were reclassified as employees as a result of the Karshan ruling are compelled to reimburse their employers as a result of the tax paid by those employers for 2024 and 2025 as part of a Karshan settlement; and if he will make a statement on the matter. [322…

222. Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance if his attention has been drawn to the effect of the Karshan judgement on freelance and self-employed workers; the information and guidance his Department has made available to freelance and self-employed workers to navigate the impact of the judgement on their work; and if he will make a statement on the matter. [32274/26]

239. Deputy Keira Keogh asked the Tánaiste and Minister for Finance to consider extending the VAT reduction that is applied to the hospitality sector to include the beauty industry, given that beauty salons were classified under hospitality during the Covid-19 closures, and also taking into account that the 9% VAT rate applied to hairdressers will not be applicable to beauty salons who do not offer this service; and …

80. Deputy Eoin Hayes asked the Tánaiste and Minister for Finance the breakdown of revenues raised for each year 2020 to date in 2026 or latest data available inclusive under headings (details supplied), in tabular form. [31216/26]

81. Deputy Eoin Hayes asked the Tánaiste and Minister for Finance for the total amount in tax reliefs given under headings (details supplied) for each year from 2020 to 2026 inclusive, in tabular form. [31217/26]

444. Deputy Noel McCarthy asked the Tánaiste and Minister for Finance the total tobacco products tax revenue collected from cigarette sales in each year from 2019 to 2025, inclusive; the total volume and retail value of the cigarette sales to generate this revenue; and if he will make a statement on the matter. [30972/26]

48. Deputy Rory Hearne asked the Tánaiste and Minister for Finance to outline what action will be taken if tax due is not paid (details supplied); and if he will make a statement on the matter. [28974/26]

58. Deputy Rory Hearne asked the Tánaiste and Minister for Finance to clarify the way in which funds raised under the new derelict site tax collected will be allocated, to confirm if funds collected will be allocated to the Local Authority, in which the derelict site or building is located in; and if he will make a statement on the matter. [28973/26]

59. Deputy Rory Hearne asked the Tánaiste and Minister for Finance to confirm the definition of derelict sites that will be used for the derelict site tax; and if he will make a statement on the matter. [28975/26]

443. Deputy Carol Nolan asked the Tánaiste and Minister for Finance the reason he proposes to amend the relevant tax legislation to provide that all taxation appeals should occur in public; the way in which it can possibly be justified to expose the private affairs or citizens to public scrutiny in circumstances where no allegations of wrongdoing or tax evasion is being made against them; and to explain how, if tax a…