179. Deputy Barry Ward asked the Tánaiste and Minister for Finance if he will ensure that online retailers within the European Union apply the appropriate VAT rate when selling products to Irish consumers, including the 0% VAT rate that applies to certain items such as children’s clothes. [71504/26]
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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180. Deputy Erin McGreehan asked the Tánaiste and Minister for Finance whether his Department has assessed the combined impact of income tax, USC, PRSI and the withdrawal of income-related supports on the financial benefit to working households of additional earnings; whether measures to address abrupt eligibility thresholds are being considered with the relevant Departments; and if he will make a statement on the ma…
181. Deputy Erin McGreehan asked the Tánaiste and Minister for Finance whether his Department has assessed the introduction of an electric vehicle salary sacrifice scheme, similar to that operating in the United Kingdom; the findings of any such assessment, including the implications for benefit-in-kind taxation and the Exchequer; whether he plans to introduce such a scheme; and if he will make a statement on the mat…
182. Deputy Tom Brabazon asked the Tánaiste and Minister for Finance the total amount of interest on late payment of tax charged and collected by the Revenue Commissioners, broken down by tax head, in each of the past five years in tabular form; if his Department or the Revenue Commissioners have undertaken research or analysis into the reasons taxpayers fail to discharge their tax liabilities by the relevant payment…
183. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if his Department has assessed the distributional impact of LPT according to household composition, including households with dependent children and households without dependent children; and if consideration has been given to incorporating household composition or ability to pay into the calculation of LPT liability. [71916/26]
184. Deputy Pádraig O'Sullivan asked the Tánaiste and Minister for Finance the estimated full-year cost in 2027 of increasing the maximum relief under the help to buy scheme from €30,000 to €35,000, as announced in Budget 2027; the number of help to buy claims approved and the total value of relief paid in 2025 and to date in 2026, in tabular form. [71822/26]
185. Deputy Pádraig O'Sullivan asked the Tánaiste and Minister for Finance the estimated cost to the Exchequer, on a monthly and annual basis, of reducing VAT, excise duty or other fuel-related charges so as to cap the retail price of petrol and diesel at €1.70 per litre; and the average wholesale fuel price assumptions used in the calculation. [71852/26]
186. Deputy Denise Mitchell asked the Tánaiste and Minister for Finance the regulatory or other protections which apply to investors where the underlying investment company has entered liquidation and the firm that advised or serviced the investment has also entered liquidation. [71974/26]
187. Deputy Richard Boyd Barrett asked the Tánaiste and Minister for Finance in relation to all fuel cost measures in 2026, to estimate the portion tax measures accruing to the benefit of commercial and for-profit fuel users, compared to the cost of the portion of the same tax measures accruing to the benefit of households and private citizens, accounting for overall fuel use in the sector, as well as any commercial …
188. Deputy Niamh Smyth asked the Tánaiste and Minister for Finance if he will review matters raised in correspondence (details supplied); if he will provide a response to the queries raised; and if he will consider a transitional arrangement under the help-to-buy scheme for first-time buyers who received the previous maximum payment shortly before the increase announced in Budget 2027 and whose homes remain under co…
189. Deputy Louis O'Hara asked the Tánaiste and Minister for Finance if there are planned changes to the disabled drivers and disabled passengers scheme in 2027, following the publication of Budget 2027. [72115/26]
190. Deputy Emer Currie asked the Tánaiste and Minister for Finance whether as part of the Government’s planned holistic review of enterprise taxation in 2027, he will include a review of the taxation of residential landlords, with a view to recognising landlords as businesses for taxation purposes; and if he will make a statement on the matter. [72176/26]
191. Deputy Emer Currie asked the Tánaiste and Minister for Finance if he will progress the aligning of the substantial shareholding exemption with the existing dividend participation exemption as part of the upcoming Finance Bill. [72171/26]
192. Deputy Emer Currie asked the Tánaiste and Minister for Finance the timeframe for the phasing of deemed disposal on all investment products; and if he will further consider legislating for the future phase-out as part of the upcoming Finance Bill. [72170/26]
193. Deputy Emer Currie asked the Tánaiste and Minister for Finance his plans to update or simplify the legislation underpinning the broader taxation of retail investment as proposed in the Budget statement. [72169/26]
194. Deputy Richard Boyd Barrett asked the Tánaiste and Minister for Finance the full-year cost of the Diesel Rebate Scheme in 2026, 2025, 2024 and 2023, including the portion of the cost which consists of the enhancement of the scheme in 2026; and the projected cost of the same for 2027. [71769/26]
195. Deputy Séamus McGrath asked the Tánaiste and Minister for Finance the number of claims made on the home carer tax credit in 2025; and the number of eligible households Revenue estimate are not claiming the tax. [72225/26]
196. Deputy Séamus McGrath asked the Tánaiste and Minister for Finance the timeline for the application of the derelict property tax; and when the digitally accessible online register will be activated. [72224/26]
197. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if his Department will publish a time bound pathway for the phasing out of the eight year deemed disposal regime for investment funds and ETFs, including a commencement date and defined milestones; whether the Government remains committed to full abolition within its current term, in line with the recommendation of the Funds Sector 2030 Review; and i…
198. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of discretionary trusts claiming exemption from initial and annual discretionary trust tax on the basis that the principal objects include a permanently incapacitated individual, in each of the years 2020 to 2025; the number of trusts claiming relief under section 189A of the Taxes Consolidation Act 1997 in the same period; if the Departme…
199. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of capital acquisitions tax returns made by beneficiaries who are permanently incapacitated, in each of the years 2020 to 2025 and to date in 2026; the total tax paid by such beneficiaries in each of those years; if the Revenue Commissioners record whether a beneficiary has a permanent disability; if not, the reason; and if he will make a …
200. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if consideration has been given to introducing a specific capital acquisitions tax exemption, or a separate and higher group A threshold, for a child who is permanently incapacitated by reason of physical or mental disability and who receives a gift or inheritance from a parent; if his Department has costed such a measure; if so, the estimated annual…
201. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if he has considered amending section 626B of the Taxes Consolidation Act 1997 to align the Substantial Shareholding Exemption with the Dividend Participation Exemption introduced in Finance Act 2024; the estimated cost of such an amendment; the reason it was not included in Budget 2027; and if he will make a statement on the matter. [72309/26]
202. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the estimated number of existing investors who will remain subject to deemed disposal following the introduction of the personal investment account announced in Budget 2027; the number facing a deemed disposal charge in 2027; the estimated cost to the Exchequer of extending equivalent treatment to these existing investors; and if he will make a state…
203. Deputy Shane Moynihan asked the Tánaiste and Minister for Finance if his Department or the Revenue Commissioners have assessed the potential impact of reducing the qualifying turnover threshold under section 56 of the Value-Added Tax Consolidation Act 2010 from 75% to 50%; the estimated permanent Exchequer cost, and any temporary or timing-related cash-flow impact that would arise from such a change; if administ…