818. Deputy Ged Nash asked the Tánaiste and Minister for Finance the details on the amount of revenue generated for the Exchequer each year since 2016 to 2025 inclusive, under the exit tax charged on investments under the eight year deemed disposal; and if he will make a statement on the matter. [63338/26]
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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Showing questions under the heading Tax Code.
769 questions match, newest first.
824. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance to reconcile the Government's stated policy of reducing the cost of fuel for households with the scheduled increase in carbon tax due to take effect on 14 October 2025; and if he will make a statement on the matter. [63391/26]
825. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if his Department has advised that the trajectory of scheduled carbon tax increases to 2030 could be examined, revised, paused or deferred; the precise terms of any such advice; and if he will make a statement on the matter. [63389/26]
826. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if any analysis, report or advice provided to him in 2025 on carbon tax has set out the projected cumulative effect of scheduled increases on the cost of home-heating oil, coal, gas, petrol and diesel over the period to 2030; the specific figures contained in any such analysis; and if he will make a statement on the matter. [63388/26]
827. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if his Department has, at any point in 2025, examined or modelled the status and future trajectory of carbon tax increases; the date on which any such analysis was commissioned and completed; and if he will make a statement on the matter. [63387/26]
828. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the current amount of carbon tax applied to a typical 500-litre fill of kerosene home-heating oil; the amount it will rise to following the increase scheduled to take effect on 14 October 2025; the further amounts it is scheduled to reach in each year from 2026 to 2030 inclusive; and if he will make a statement on the matter. [63386/26]
839. Deputy Barry Ward asked the Tánaiste and Minister for Finance the position regarding any research carried out by his Department into the removal of the deemed disposal rule in the context of investment funds; and if he will make a statement on the matter. [63630/26]
840. Deputy Barry Ward asked the Tánaiste and Minister for Finance his views on the merits of removing the deemed disposal rule in the context of investment funds; and if he will make a statement on the matter. [63629/26]
841. Deputy Barry Ward asked the Tánaiste and Minister for Finance the position regarding his Department-led review of the fund and investment industry in Ireland, including a specific assessment of the deemed disposal rule; if there is a timeline for the implementation of the report’s recommendations; and if he will make a statement on the matter. [63623/26]
842. Deputy Michael Cahill asked the Tánaiste and Minister for Finance to urgently address issues with the delay the removal of the deemed disposal (further details); and if he will make a statement on the matter. [63670/26]
843. Deputy Richard Boyd Barrett asked the Tánaiste and Minister for Finance the estimated additional full-year revenue that would be raised if, in addition to the existing rates and bands, a new rate of income tax were applied to the portion of individual income above €250,000, €350,000, €400,000, €500,000 and €1 million respectively, modelled at marginal rates of 70%, 80%, 90% and 100% at each threshold. [63702…
847. Deputy Noel McCarthy asked the Tánaiste and Minister for Finance if he is considering a review of the current capital gains tax treatment of cryptocurrency investments; whether any measures such as increasing the annual capital gains tax exemption or introducing a reduced rate of exemption for assets held over a longer period are being considered; and if he will make a statement on the matter. [63715/26]
848. Deputy Michael Healy-Rae asked the Tánaiste and Minister for Finance if the deemed disposal rule will be removed as part of Budget 2027. [63713/26]
859. Deputy Emer Currie asked the Tánaiste and Minister for Finance if existing holders of investment products who are due to face a deemed disposal taxation during 2027 will be exempted or allowed to transfer their investments to a new personal investment account. [63832/26]
862. Deputy Emer Currie asked the Tánaiste and Minister for Finance the timeline for the further consideration of the broader reform of deemed disposal; and if there is still scope to make provision for reform in Budget 2027. [63831/26]
866. Deputy Emer Currie asked the Tánaiste and Minister for Finance if consideration has been given to abolishing the deemed disposal rule in respect of investment undertaking tax as part of Budget 2027. [63854/26]
870. Deputy Naoise Ó Muirí asked the Tánaiste and Minister for Finance the thresholds and rates for capital acquisition tax; his views on the appropriate relationship for different categories of recipient; and if he will make a statement on the matter. [63907/26]
876. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if provision will be made for existing investors to transfer some or all of their investments to new personal investment accounts without being subject to exit tax or other charges. [64058/26]
879. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance to set out the rationale for backtracking on the clear commitment in the funds review to abolish the deemed disposal rule across the board the logic for needing a further detailed consideration of the proposed abolition of the rule when a decision has already been made to abolish the rule in the limited context of new personal investment accounts. [6…
661. Deputy Cathy Bennett asked the Tánaiste and Minister for Finance his response to reports that non-VAT registered farmers selling to other non-VAT registered farmers in marts incurring additional tax due to a reduction in the flat-rate VAT top-reducing; if he is concerned that this disincentivises the sale of cattle through marts and may negatively impact security of payment and transparency around ownerships; if…
664. Deputy Peter Roche asked the Tánaiste and Minister for Finance if consideration has been given to removing actively farmed land from residential zoned land tax; and if he will make a statement on the matter. [59100/26]
678. Deputy Michael Cahill asked the Tánaiste and Minister for Finance to implement a broader review of capital acquisition tax thresholds to better reflect contemporary family relationships and living arrangements; and if he will make a statement on the matter. [55116/26]
680. Deputy Darren O'Rourke asked the Tánaiste and Minister for Finance if he plans to address the inequity between the treatment of exchange-traded funds for tax purposes, and the taxation of other gains from the disposal of financial instruments; and if he will make a statement on the matter. [55130/26]
682. Deputy Shay Brennan asked the Tánaiste and Minister for Finance in relation to capital gains tax and the exemptions that are available, the number of individuals/companies that actually paid the headline 33% rate in 2025; the amount that paid less than that; the exemptions that are mainly used to reduce the actual headline rate; and if he will make a statement on the matter. [55198/26]
697. Deputy Darren O'Rourke asked the Tánaiste and Minister for Finance whether his Department or the tax strategy group has assessed the revenue potential of a levy on transfer and self-connecting passengers at Irish airports, being passengers whose journeys neither begin nor end in the State; if his attention has been drawn to a 2023 study commissioned by the Ministry of Finance of the Netherlands that estimated an…