Parliamentary questions

382. Deputy Colm Burke asked the Tánaiste and Minister for Finance the resources he is allocating to Revenue; the new or improved enforcement actions being taken to combat illicit tobacco smuggling; and if he will make a statement on the matter. [14791/26]

383. Deputy Colm Burke asked the Tánaiste and Minister for Finance how effective the new regulations introduced in November 2025 that strengthen rules relating to the amount of duty-paid tobacco products an individual can bring into Ireland from another European Union (EU) Member State have been in reducing the number of non-Irish duty paid cigarettes in Ireland; and if he will make a statement on…

384. Deputy Ciarán Ahern asked the Tánaiste and Minister for Finance the amount of category A vehicles that were charged with the nitrogen dioxide emissions (NOx) levy in 2024, 2025 and to date in 2026; the revenue raised each year; and if he will make a statement on the matter. [14805/26]

385. Deputy Ciarán Ahern asked the Tánaiste and Minister for Finance the estimated revenue that would be raised if the current nitrogen dioxide (NOx) levy was doubled; and if he will make a statement on the matter. [14806/26]

386. Deputy Ciarán Ahern asked the Tánaiste and Minister for Finance the estimated revenue that would be raised annually if the current nitrogen dioxide (NOx) levy was applied to both categories A and B vehicles; and if he will make a statement on the matter. [14807/26]

387. Deputy Ciarán Ahern asked the Tánaiste and Minister for Finance the number of applications under the cycle-to-work scheme in 2024, 2025, and to date in 2026; if he will provide a breakdown between the number of bicycles, pedelecs, e-bikes, and e-cargo bikes; and if he will make a statement on the matter. [14812/26]

388. Deputy Ciarán Ahern asked the Tánaiste and Minister for Finance his views on expanding the reach of the bike-to-work scheme beyond PAYE to include everyone, employers, sole-traders, students, jobseekers, the disabled, unpaid homework and the retired; and if he will make a statement on the matter. [14813/26]

389. Deputy Paul Murphy asked the Tánaiste and Minister for Finance if he will report on the progress of the housing investment and policy impact working group. [14452/26]

390. Deputy Ged Nash asked the Tánaiste and Minister for Finance if he will publish a list of properties and/or items that currently benefit from an exemption to capital acquisitions tax on the basis of their national, scientific, historic or artistic interest; and if he will make a statement on the matter. [14980/26]

391. Deputy Ged Nash asked the Tánaiste and Minister for Finance if he has plans to introduce a statutory footing that would allow Revenue to publish a list of properties and/or items that currently benefit from an exemption to capital acquisitions tax on the basis of their national, scientific, historic or artistic interest; and if he will make a statement on the matter. [14981/26]

392. Deputy Ged Nash asked the Tánaiste and Minister for Finance if his Department has considered introducing a system operating in the UK where members of the public can search online for the properties and/or items that have benefitted from tax breaks such as the exemption to capital acquisitions tax, on the basis of the property or item’s national, scientific, historic or artistic interest; and…

393. Deputy Ged Nash asked the Tánaiste and Minister for Finance if the Financial Services and Pensions Ombudsman will confirm, since the 2025 Act came into force, the approach it is now taking in the case of complaints made against regulated financial institutions in cases involving actions taken by institutions relating to joint accounts where the consent of all parties was neither sought or rec…

394. Deputy Malcolm Byrne asked the Tánaiste and Minister for Finance if modelling has been carried out by his Department on the impact on tax revenues if significant contributors of corporation tax were no longer making such payments; and if he will make a statement on the matter. [15120/26]

395. Deputy Emer Currie asked the Tánaiste and Minister for Finance for an update on progress of recommendation no. 41 of the Action Plan for Competitiveness and Productivity on a review of tax measures to incentivise investment into start-up and scaling companies. [15124/26]

396. Deputy Emer Currie asked the Tánaiste and Minister for Finance to provide data on the number of companies who have availed of the different classes of capital allowances; and the total value of capital allowances, in each of the past ten years 2016-2025. [15125/26]

397. Deputy Emer Currie asked the Tánaiste and Minister for Finance for an update on the timelines and processes for appointment of the next Governor of the Central Bank of Ireland. [15126/26]

398. Deputy Emer Currie asked the Tánaiste and Minister for Finance if his Department has conducted any assessment of potential tax measures to support young farmers to acquire land for farming. [15128/26]

399. Deputy Emer Currie asked the Tánaiste and Minister for Finance if his Department has conducted any assessment of introducing a VAT credit model for specific sectors to allow for a capped reduction in VAT payable as a business support or measure to prevent market failure. [15129/26]

400. Deputy Emer Currie asked the Tánaiste and Minister for Finance to list all current taxes that a refundable business tax credit may be offset against in the case where a business elects to treat the credit as an overpayment. [15130/26]

401. Deputy Emer Currie asked the Tánaiste and Minister for Finance if refundable business tax credits are available to sole traders. [15131/26]

402. Deputy John Lahart asked the Tánaiste and Minister for Finance if he will provide an estimate of the Exchequer cost of increasing capital acquisitions tax threshold B to €300,000, on both a first-year and full-year basis; and if he will make a statement on the matter. [15178/26]

403. Deputy John Lahart asked the Tánaiste and Minister for Finance if he will provide an estimate of the Exchequer cost of increasing capital acquisitions tax threshold C to €200,000, on both a first-year and full-year basis; and if he will make a statement on the matter. [15179/26]

404. Deputy John Lahart asked the Tánaiste and Minister for Finance if his Department has examined the feasibility of introducing a lifetime inheritance threshold, index-linked and applying across all gifts and inheritances; and if he will make a statement on the matter. [15180/26]

405. Deputy John Lahart asked the Tánaiste and Minister for Finance if his Department has undertaken any modelling on the distributional or intergenerational impacts of changes to capital acquisitions tax thresholds, particularly in the context of intergenerational fairness; and if he will make a statement on the matter. [15181/26]

406. Deputy John Connolly asked the Tánaiste and Minister for Finance the rationale for treating carer’s allowance as taxable income and if he will consider reviewing the taxation status; and if he will make a statement on the matter. [15647/26]