Parliamentary questions

246. Deputy Conor Sheehan asked the Tánaiste and Minister for Finance if the Revenue Commissioners can provide guidance to ensure that temporary rent reductions offered to tenants facing financial hardship do not trigger a significant CAT liability on the tenant, acting as a barrier to supporting tenants; and if he will make a statement on the matter. [33301/26]

247. Deputy Conor Sheehan asked the Tánaiste and Minister for Finance if he will formalise into legislation the Revenue Commissioners guidance that allows for adult children to live at home without incurring CAT, given the current financial constraints on young people; and if he will make a statement on the matter. [33302/26]

248. Deputy Conor D. McGuinness asked the Tánaiste and Minister for Finance the reason the Central Bank's total spend on consultancy firms relating to IT has risen over tenfold since 2019 to €15,982,000 in 2025. [33307/26]

249. Deputy Catherine Callaghan asked the Tánaiste and Minister for Finance if he will provide a list of all capital projects and programmes funded or overseen under the remit of his Department, and bodies under its aegis, which have been completed on time and within budget in Carlow in each of the past five years, in tabular form; and if he will make a statement on the matter. [33331/26]

250. Deputy Catherine Callaghan asked the Tánaiste and Minister for Finance if he will provide a list of all capital projects and programmes funded or overseen under the remit of his Department, and bodies under its aegis, which have been completed on time and within budget in Kilkenny in each of the past five years, in tabular form; and if he will make a statement on the matter. [33332/26]

251. Deputy John Brady asked the Tánaiste and Minister for Finance to provide a detailed breakdown of all gifts received in his capacity as Minister; the nature of these gifts and potential monetary value; the procedures followed in accepting gifts; and if he will make a statement on the matter. [33380/26]

253. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance if a review of the maximum payment ceiling under the help-to-buy scheme is planned in light of current house price levels; and if so, when this review will take place and whether consideration is being given to increasing the maximum relief available. [31723/26]

254. Deputy Peadar Tóibín asked the Tánaiste and Minister for Finance if he will meet with an organisation (details supplied). [31512/26]

255. Deputy Peadar Tóibín asked the Tánaiste and Minister for Finance the amount it is estimated to cost if USC was scrapped for taxpayers earning under €50,000. [31587/26]

256. Deputy Peadar Tóibín asked the Tánaiste and Minister for Finance the amount it would cost to extend the tax-free threshold for Inheritance tax for nieces, nephews, brothers, sisters or grandchildren to be increased from €40,000 to €300,000 and for all other relationships (such as in-laws, cousins, friends and non-relatives) to be increased from €20,000 to €200,000. [31588/26]

257. Deputy Peadar Tóibín asked the Tánaiste and Minister for Finance the amount it would cost to reduce excise on alcohol sold in pubs and restaurants by 10 cent a unit. [31590/26]

258. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance whether he will review the taxation treatment of individuals who continue in employment beyond the State pension age; the rationale for applying standard income tax and USC arrangements to such individuals despite their long contribution history; whether measures are under consideration to provide targeted tax reliefs or exempt…

259. Deputy Michael Cahill asked the Tánaiste and Minister for Finance to urgently address the discrimination that exists in respect of inheritance tax when it comes to childless couples and individuals in comparison to couples than do have children (details supplied); and if he will make a statement on the matter. [31686/26]

260. Deputy Carol Nolan asked the Tánaiste and Minister for Finance to list the changes to the standard and higher rates of income tax, all tax credits, rates of PRSI and USC, in each budget from 2016 to date, in tabular form; and if he will make a statement on the matter. [31712/26]

261. Deputy Michael Cahill asked the Tánaiste and Minister for Finance to phase out as a matter of priority, the Universal Social Charge (USC) during this Government term, that was first introduced in January 2011 to stabilise public finances following the 2008 financial crisis, triggering the greatest global recession since the 1930's; and if he will make a statement on the matter. [31715/26]

262. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance the rationale for reducing the VAT rate for hairdressing and barbering services to 9% from July 2026, while excluding beauty services; the criteria used to determine eligibility for the reduced rate; whether he will consider extending the reduced rate to beauty services, given similar cost pressures; and if he will make a state…

263. Deputy Aidan Farrelly asked the Tánaiste and Minister for Finance the number of persons subscribed to the childcare plus, childcare save, national solidarity bonds, savings certificates scheme and saving bonds; and the amount held on deposit in respect of each scheme in 2026. [31753/26]

264. Deputy Aidan Farrelly asked the Tánaiste and Minister for Finance the number and value of prize bonds issued in each year from 2019 to date in 2026; and if he will provide a schedule of the value of prizes issued over that same timeframe. [31754/26]

265. Deputy Sinéad Gibney asked the Tánaiste and Minister for Finance if his Department is aware of any State investment in companies headquartered in the State of Israel, Occupied Palestinian Territories or companies which have appeared on UN blacklist reports by the relevant Special Rapporteur; and if he will make a statement on the matter. [31791/26]

266. Deputy Eoin Hayes asked the Tánaiste and Minister for Finance his view on reducing the VAT rate for the beauty industry to 12%; and if he will make a statement on the matter. [31806/26]

267. Deputy Naoise Ó Muirí asked the Tánaiste and Minister for Finance if modular homes greater than 45sq metres with planning permission will be able to avail of the rent-a-room relief; and if he will make a statement on the matter. [31808/26]

76. Deputy Réada Cronin asked the Tánaiste and Minister for Finance if consideration will be given to Increase the help-to-buy ceiling to reflect current prices in commuter counties such as in north Kildare; and if he will make a statement on the matter. [31320/26]

77. Deputy Réada Cronin asked the Tánaiste and Minister for Finance if consideration will be given to allow first-time buyer couples to combine individual help-to-buy entitlements; and if he will make a statement on the matter. [31324/26]

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]

79. Deputy Aidan Farrelly asked the Tánaiste and Minister for Finance the grades of staff within the Revenue Commissioners that are fully trained in the use of the new customs cutter vessels; and if all vessels are currently in full-time use. [31023/26]