Parliamentary questions

726. Deputy Malcolm Byrne asked the Tánaiste and Minister for Finance the measures in place to encourage individuals to donate land or buildings for community, cultural, sporting or educational purposes in their wills; if such donations could be exempt from taxation; the way in which such measures compare to other jurisdictions; and if he will make a statement on the matter. [55973/26]

727. Deputy Mattie McGrath asked the Tánaiste and Minister for Finance whether an increase in the capital acquisitions tax group A threshold is under consideration for Budget 2027; the proposals or options being examined in this regard; the measures being considered to support those impacted by CAT in group A since the previous threshold increase on 2 October 2024; and if he will make a statement …

728. Deputy Conor Sheehan asked the Tánaiste and Minister for Finance if his Department is reviewing the tax treatment of cohabiting couples, to address the anomalies on the way in which cohabitants are treated in terms of capital gains tax; the legislative action he plans to take on capital gains tax to give cohabiting couples equal treatment to married couples; and if he will make a statement on…

729. Deputy Conor Sheehan asked the Tánaiste and Minister for Finance the estimated cost in 2027 if the 2% USC rate was reduced to 1.25%; and if he will make a statement on the matter. [56073/26]

730. Deputy Thomas Gould asked the Tánaiste and Minister for Finance whether the original proposal for the derelict sites tax was to retrospectively apply to outstanding levies; and whether the Revenue Commissioners will now have a role in collecting these. [56101/26]

731. Deputy Naoise Ó Muirí asked the Tánaiste and Minister for Finance whether the current scheme will remain available after the introduction of the VAS; the arrangements that will apply to existing applicants and those currently awaiting approval; and if he will make a statement on the matter. [56230/26]

732. Deputy Carol Nolan asked the Tánaiste and Minister for Finance if he will examine the proposal from an organisation (details supplied) to permanently remove actively farmed land from the Residential Zoned Land Tax; if he will consider maintaining exemptions for farm buildings from commercial rates; and if he will make a statement on the matter. [56264/26]

733. Deputy Carol Nolan asked the Tánaiste and Minister for Finance if he will consider extending accelerated capital allowances to additional on-farm efficiency items, including calf feeders, milking parlours and animal health monitoring equipment, as proposed by an organisation (details supplied); and if he will make a statement on the matter. [56265/26]

734. Deputy Carol Nolan asked the Tánaiste and Minister for Finance if he will consider reducing the VAT rate on animal vaccines and essential farm medicines to 0% as proposed by an organisation (details supplied); and if he will make a statement on the matter. [56266/26]

735. Deputy Carol Nolan asked the Tánaiste and Minister for Finance if he will examine the proposal from an organisation (details supplied) to increase the CAT Category A threshold from €400,000 to €500,000 and to retain 90% agricultural relief for genuine farmers; and if he will make a statement on the matter. [56267/26]

736. Deputy Carol Nolan asked the Tánaiste and Minister for Finance if he will consider revising stamp duty on agricultural land in line with residential rates, as proposed by an organisation (details supplied); and if he will make a statement on the matter. [56268/26]

737. Deputy Carol Nolan asked the Tánaiste and Minister for Finance if he will address the discrepancy between the livestock VAT rate and the Flat Rate Addition VAT rate, as highlighted by an organisation (details supplied); and if he will make a statement on the matter. [56269/26]

738. Deputy Joe Cooney asked the Tánaiste and Minister for Finance the estimated cost in 2027 if the stamp duty on credit and debit cards was capped at €2 per year. [56299/26]

739. Deputy Michael Cahill asked the Tánaiste and Minister for Finance to urgently reform the inequality of the inheritance tax system and ensure equality for all families and loved ones of childless citizens; if he will address the discrimination that currently exists; and if he will make a statement on the matter. [56395/26]

740. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the total cost incurred by the Revenue Commissioners in respect of the maintenance, berthing, crewing, insurance, survey and management of the vessel MV Matthew from the date of its seizure in September 2023 to the date of its disposal in July 2026, by category of expenditure and by calendar year; and if he will make a statement o…

741. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the consideration received by the State for the vessel MV Matthew; the date on which that consideration was agreed; the date on which the Department was informed of it; the reason that figure was withheld from Dáil Éireann when the disposal was addressed in the House; and if he will make a statement on the matter. [56424/26]

742. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the date on which the vessel MV Matthew was cleared for disposal by court order; the reason a period of approximately nineteen months elapsed between that clearance and the removal of the vessel from Cork Harbour; the estimated cost to the State arising from that period of delay; and if he will make a statement on the matter. [564…

743. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the process by which the vessel MV Matthew was disposed of; whether a competitive tender or open sales process was conducted; the number of expressions of interest and formal bids received; the criteria applied in selecting the successful purchaser; and if he will make a statement on the matter. [56426/26]

744. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the identity of the purchaser of the vessel MV Matthew and the jurisdiction in which that purchaser is registered; the destination port to which the vessel was towed; whether the disposal terms required scrappage or permitted the vessel to return to commercial service; and if he will make a statement on the matter. [56427/26]

745. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the Revenue Commissioners holds a protocol, framework or standing procedure governing the custody, maintenance and disposal of large commercial vessels seized in the course of criminal investigations; if no such framework exists, whether his Department intends to establish one arising from the experience of the MV Matthew;…

746. Deputy Sorca Clarke asked the Tánaiste and Minister for Finance the estimated cost in 2027, if the number of dogs in the Revenue Customs dog teams increased to 43. [56489/26]

747. Deputy Martin Kenny asked the Tánaiste and Minister for Finance the estimated annual cost of reducing the livestock VAT rate to 4.5%; and if he has the powers to reduce it. [56506/26]

748. Deputy Cian O'Callaghan asked the Tánaiste and Minister for Finance if his Department has examined whether the receipt of taxable benefits-in-kind during periods of unpaid statutory maternity leave, particularly relating to employer-provided health insurance, prevents employees from availing of the look-back provision when calculating average earnings for the standard capital superannuation b…

749. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance to provide an exhaustive list of all double tax agreements and ‘limited scope agreements’ that investors in IREF to avail of a lower dividend withholding tax; and the specific maximum lower rate for each jurisdiction. [56602/26]

750. Deputy Seán Kyne asked the Tánaiste and Minister for Finance in regard to the deemed disposal rule on electronic funds transfer (EFTs) whether our EU partners have more favourable rules, whether he believes this rule is a disincentive to EFT investment and encourages investors into the housing market as an alternative investment, whether he will carry out a review of the deemed disposal rule;…