Questions

390. Deputy Michael Cahill asked the Tánaiste and Minister for Finance to significantly increase the €400,000 tax free allowance in inheritance tax in order that a son or daughter can avail of, and that childless couples and individuals be afforded the same rights in respect of a niece or nephew (details supplied); and if he will make a statement on the matter. [37083/26]

441. Deputy Donna McGettigan asked the Tánaiste and Minister for Finance the reason paramedics and EMTs do not receive the same level of flat-rate uniform-related tax relief as other comparable frontline healthcare professionals; if he will commit to addressing this financial anomaly as part of the current industrial negotiations to show respect for the workforce; and if he will make a statement on the matter. [34643…

465. Deputy Claire Kerrane asked the Tánaiste and Minister for Finance if he has considered a tax relief on student fees paid by parents who have no access to SUSI grants to ensure they can access some support for expensive third level fees; if he will examine this; and if he will make a statement on the matter. [34928/26]

210. Deputy Conor Sheehan asked the Tánaiste and Minister for Finance the number of people registered with the Revenue Commissioners for the rent-a-room tax relief in each of the years from its introduction in 2001 to date, in tabular form; and if he will make a statement on the matter. [31865/26]

226. Deputy John Lahart asked the Tánaiste and Minister for Finance if he has considered increasing the rate of tax relief on qualifying health expenses not covered by private health insurance in light of rising healthcare costs and cost-of living pressures; and if he will make a statement on the matter. [32787/26]

78. Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance if his Department has given consideration to equal treatment between beauty service providers and hairdressers in regard to the reduced 9% VAT rate announced in Budget 2026; and if he will make a statement on the matter. [31012/26]

404. Deputy Séamus McGrath asked the Tánaiste and Minister for Finance to provide an update on the reform of the disabled driver's and disabled passengers (tax concessions) scheme including a timeline on when a new scheme will be put in place. [30313/26]

405. Deputy Séamus McGrath asked the Tánaiste and Minister for Finance if he will review the primary medical certificate scheme, and the impact it has on children with lifelong neurological conditions; and if he will make a statement on the matter. [30343/26]

333. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance if he will consider the maximum removal of excise home heating oil given the fact that home heating oil hit its highest price on record; and if he will make a statement on the matter. [29358/26]

335. Deputy Marie Sherlock asked the Tánaiste and Minister for Finance if consideration has been given to extending the Flat Rate Expenses (FRE) allowance to paramedics and EMT’s for uniform related tax relief; and if he will make a statement on the matter. [29370/26]

336. Deputy Brendan Smith asked the Tánaiste and Minister for Finance the measures that will be introduced to reduce the costs of kerosene home heating oil taking into account the additional financial pressures on households due to the increased costs of such fuel; if he will make a statement on the matter. [29377/26]

51. Deputy David Cullinane asked the Tánaiste and Minister for Finance whether pre-hospital emergency care workers have been considered for addition to the flat rate expenses allowance regime; and if he will make a statement on the matter. [28800/26]

53. Deputy Seamus Healy asked the Tánaiste and Minister for Finance to request the Revenue Commissioners to grant paramedics, employed by the National Ambulance Service, the same level of uniform-related tax credits as other frontline healthcare professionals such as nurses; and if he will make a statement on the matter. [28880/26]

233. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance if he will consider the maximum removal of excise duty, both carbon and non-carbon, from green diesel, given the vital role of green diesel in primary production like farming and other sectors such as construction; and if he will make a statement on the matter. [26926/26]

285. Deputy Malcolm Byrne asked the Tánaiste and Minister for Finance to outline any tax incentives that will encourage the charitable donation of land for sporting, cultural or community purposes; and if he will make a statement on the matter. [26494/26]

445. Deputy Seán Ó Fearghaíl asked the Tánaiste and Minister for Finance if he will address the concerns regarding the recent fuel support package raised in correspondence (details supplied); and if he will make a statement on the matter. [28637/26]

204. Deputy William Aird asked the Tánaiste and Minister for Finance if consideration has been given to expanding the existing farm diesel carbon tax relief to include agricultural contractors, and to simplify the scheme to improve uptake; and if he will make a statement on the matter. [27534/26]

887. Deputy Albert Dolan asked the Tánaiste and Minister for Finance the estimated full year cost of implementing an exemption from benefit-in-kind for professional subscription fees paid by employers on behalf of employees; if any assessment has been undertaken of the administrative and financial costs placed on employers and employees arising from the current treatment of such professional subscription fees; if his…

906. Deputy Paula Butterly asked the Tánaiste and Minister for Finance if he will consider increasing the level of income tax relief available on private health insurance premiums (details supplied),; and if he will make a statement on the matter. [24415/26]

916. Deputy Paul Murphy asked the Tánaiste and Minister for Finance if cuts to excise for private jet fuel were included in the €250 million estimated cost of the energy package announced on 24 March 2026; the amount of the estimated cost that relates to cuts to excise for private jet fuel; and if he will make a statement on the matter. [24756/26]

917. Deputy Donnchadh Ó Laoghaire asked the Tánaiste and Minister for Finance the reason VAT will be reduced from 13.5% to 9% for hairdressers, but not for beauticians (details supplied). [24845/26]

937. Deputy Robert O'Donoghue asked the Tánaiste and Minister for Finance the steps being taken to address the rising cost of private health insurance premiums; whether consideration has been given to introducing additional tax relief or other offset measures for the cost of private health insurance; and if he will make a statement on the matter. [25433/26]

938. Deputy Robert O'Donoghue asked the Tánaiste and Minister for Finance if consideration will be given to introducing additional relief or supports for old age pensioners to assist with the rising cost of private health insurance premiums; and if he will make a statement on the matter. [25435/26]

943. Deputy Mark Ward asked the Tánaiste and Minister for Finance if the bike-to-work scheme will be opened to people in atypical employment; to list those currently eligible for the scheme; if the scheme will be extended to other types of employment; and if he will make a statement on the matter. [25656/26]

957. Deputy Albert Dolan asked the Tánaiste and Minister for Finance if he will review the current €115,000 earnings cap for pension tax relief, which has remained unchanged since 2011; if he will consider linking the cap to wage or inflation growth in future years; and if he will make a statement on the matter. [25996/26]