Parliamentary questions

776. Deputy Shay Brennan asked the Tánaiste and Minister for Finance for an update on plans to amend the Irish Collective Asset-management Vehicles Act 2015 and other legislation to facilitate the adoption of tokenisation in Ireland’s fund industry. [57114/26]

777. Deputy Shay Brennan asked the Tánaiste and Minister for Finance for an update and timeline for publication of the planned Roadmap on Taxation of Retail Investment. [57115/26]

778. Deputy Shay Brennan asked the Tánaiste and Minister for Finance if products subject to investment by the providers of new personal investment accounts using moneys invested through the new accounts will be subject to deemed disposal taxation. [57116/26]

779. Deputy Shay Brennan asked the Tánaiste and Minister for Finance the reason Ireland has introduced a dividend participation exemption but not a similar substantial shareholding exemption; if an assessment has been carried out on the risks of Ireland losing out on investment to other jurisdictions who have introduced both exemptions; if he will amend section 626B of the Irish Taxes Consolidatio…

780. Deputy Pádraig Rice asked the Tánaiste and Minister for Finance his views on the merits on financially incentivising the use of HVO fuel instead of diesel to support achieving our climate emission targets; and if he will make a statement on the matter. [57133/26]

781. Deputy Pádraig Rice asked the Tánaiste and Minister for Finance his views on creating a regulation that would require parity between the price of HVO fuel and diesel fuel diesel to support achieving our climate emission targets; and if he will make a statement on the matter. [57134/26]

782. Deputy Aidan Farrelly asked the Tánaiste and Minister for Finance to estimate the annual cost of raising the personal exemption on capital gains tax from the existing €1,270 per annum to €2,500 per annum. [57155/26]

783. Deputy Pa Daly asked the Tánaiste and Minister for Finance the correspondence his Department has issued and-or received from a company (details supplied) regarding the Israeli Settlements in the Occupied Palestinian Territory (Prohibition of Importation of Goods) Bill 2026 and the impact that its enactment would have on the Irish economy; the date this correspondence was issued or received, i…

784. Deputy James Geoghegan asked the Tánaiste and Minister for Finance the total value of non-compliant public procurement identified within his Department and in bodies under the aegis of his Department in 2025 and to date in 2026; and if he will make a statement on the matter. [57206/26]

785. Deputy James Geoghegan asked the Tánaiste and Minister for Finance the usage of artificial intelligence within his Department; the categories of usage; the usage of artificial intelligence within any bodies under the aegis of his Department; the categories of usage; and if he will make a statement on the matter. [57224/26]

786. Deputy Seán Ó Fearghaíl asked the Tánaiste and Minister for Finance the number of help-to-buy claims approved since July 2020, by county; the number of applicants associated with these claims; the number of claims by homebuyers excluding self-builds, by county; and the number of these claims relating to purchases. [57287/26]

787. Deputy Seán Ó Fearghaíl asked the Tánaiste and Minister for Finance the total number of rent tax credit claims made in 2024, 2025, and to date in 2026, by county, in tabular form; and if he will make a statement on the matter. [57288/26]

788. Deputy Aidan Farrelly asked the Tánaiste and Minister for Finance the estimated amount that could be raised by increasing the dividend withholding tax on REITs and IREFs from 25% to 33%; and if he will make a statement on the matter. [57350/26]

789. Deputy Aidan Farrelly asked the Tánaiste and Minister for Finance the estimated annual cost of capital gains tax relief under section 604A; and if he will make a statement on the matter. [57351/26]

790. Deputy Aengus Ó Snodaigh asked the Tánaiste and Minister for Finance the plans to introduce a mechanism for museums and art galleries to benefit from a gift aid facility, in line with the model which exists in the North of Ireland; and if he will make a statement on the matter. [57371/26]

791. Deputy Aengus Ó Snodaigh asked the Tánaiste and Minister for Finance his plans to increase the cap on the Section 1003 heritage donation scheme; and if he will make a statement on the matter. [57372/26]

792. Deputy Michael Cahill asked the Tánaiste and Minister for Finance to reform the inequity of the inheritance tax system, to address the anomalies that exist and ensure equality for all families and loved ones of childless citizens, if he will address the discrimination that currently exists in relation to inheritance tax; and if he will make a statement on the matter. [57404/26]

793. Deputy Pádraig O'Sullivan asked the Tánaiste and Minister for Finance the schedule and increments by which the reduced rates of excise duty on petrol and diesel will be restored following the Government decision of 29 June 2026 to maintain the reductions until 1 September 2026 and to unwind them gradually over four months; the estimated cost to the Exchequer of the excise reductions introduce…

794. Deputy Michael Cahill asked the Tánaiste and Minister for Finance to introduce a cost-of-living measure for workers by abolishing the USC for those earning less than €50,000 per year, given that it was originally proposed as a temporary emergency tax; and if he will make a statement on the matter. [57424/26]

795. Deputy Michael Healy-Rae asked the Tánaiste and Minister for Finance the reason a correction was made to betting duty payments in quarter 2 of 2024; the reason it resulted in an increase in receipts; and if he will make a statement on the matter. [57476/26]

796. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance if the Revenue Commissioners will take on the responsibility for collecting the outstanding derelict sites levy to ensure this reform does not become a de facto amnesty for derelict property owners. [57478/26]

797. Deputy James Geoghegan asked the Tánaiste and Minister for Finance to review correspondence (details supplied); and if he will make a statement on the matter. [57483/26]

798. Deputy Roderic O'Gorman asked the Tánaiste and Minister for Finance the estimated full year yield that would generate if the Excise Duty on a packet of 20 cigarettes increased by 40 cents; and if he will make a statement on the matter. [57566/26]

799. Deputy Peadar Tóibín asked the Tánaiste and Minister for Finance the amount collected on fuel by fuel type from 2024 to 2025 and to date in 2026, in tabular form. [57680/26]

800. Deputy Emer Currie asked the Tánaiste and Minister for Finance to provide details of the next phase of implementation of EU custom reforms in Ireland. [57837/26]