Questions

25. Deputy Aengus Ó Snodaigh asked the Tánaiste and Minister for Finance the monitoring that takes place to ensure recipients of section 481 tax relief comply with the requirements of intellectual property law, do not require performers to waive unwaivable rights to equitable remuneration, and do not impose worse conditions on Irish citizens than apply to peers from elsewhere doing the same work on the same project; …

28. Deputy Malcolm Byrne asked the Tánaiste and Minister for Finance if he has considered further the introduction of tax reliefs for gym membership to keep an aging population healthier in light of the demographic challenges outlined in the Future Forty report. [64155/25]

39. Deputy Cian O'Callaghan asked the Tánaiste and Minister for Finance the research carried out by his Department into the potential fiscal and housing market impacts of the new tax reliefs for property developers announced as part of Budget 2026; and if he will make a statement on the matter. [64338/25]

45. Deputy Emer Currie asked the Tánaiste and Minister for Finance to consider tax breaks on ICT equipment purchased through a scheme (details supplied); and if he will make a statement on the matter. [64634/25]

311. Deputy Carol Nolan asked the Tánaiste and Minister for Finance in view of the significant reduction in birth rates both domestically and internationally, the analysis his Department has conducted with respect to reforming the tax system to incentivise or support an increasing in total fertility rates here; if he is aware of reports that in 2010, Hungary ranked last among EU member states in terms of total fertil…

256. Deputy John Lahart asked the Tánaiste and Minister for Finance to examine the recommendation of the Oireachtas Public Accounts Committee (details supplied) as they relate to the Taxes Consolidation (Rights of Performers and Film Workers) (Amendment) Bill 2025. [65235/25]

404. Deputy Paul Murphy asked the Tánaiste and Minister for Finance if he will equalise tax relief on taxsaver commuter tickets to ensure that lower paid workers are not forced to pay more for public transport; and if he will make a statement on the matter. [63317/25]

378. Deputy Eoin Hayes asked the Minister for Finance the monitoring measures his Department will take in assessing the ongoing impact of the new VAT reduction on new apartment sales from 13.5 % to 9 %; and if he will make a statement on the matter. [61048/25]

379. Deputy Eoin Hayes asked the Minister for Finance the monitoring measures his Department will take in assessing the ongoing impact of the residential development stamp duty refund scheme; and if he will make a statement on the matter. [61049/25]

380. Deputy Eoin Hayes asked the Minister for Finance the monitoring measures his Department will take in assessing the ongoing impact of the enhanced corporation tax deduction for apartment construction; and if he will make a statement on the matter. [61050/25]

202. Deputy Erin McGreehan asked the Minister for Finance whether tax incentives or accelerated capital allowances are being considered for companies investing in biomethane production or grid injection facilities. [60671/25]

209. Deputy Pearse Doherty asked the Minister for Finance the total number of employers and employees that will benefit from the Special Assignee Relief Programme in 2026; and if he will make a statement on the matter. [56418/25]

351. Deputy Pearse Doherty asked the Minister for Finance his plans to change the standard fund threshold in 2026; and if he will make a statement on the matter. [55016/25]

369. Deputy Mattie McGrath asked the Minister for Finance the rationale for excluding Clonmel from the recent expansion of the Living City Initiative; the criteria used to select Athlone, Drogheda, Dundalk, Letterkenny and Sligo for inclusion; if he will acknowledge the regeneration needs of Clonmel as a town of comparable size and historic character; and if he will commit to reviewing this decision with a view to in…

141. Deputy Pádraig O'Sullivan asked the Minister for Finance if consideration would be given to reviewing the mechanism by which individuals with coeliac disease claim tax relief on gluten free products, in light of concerns that the present system is unnecessarily cumbersome; and if he will make a statement on the matter. [54283/25]

152. Deputy Ken O'Flynn asked the Minister for Finance if he will review the taxation treatment of redundancy payments, particularly ex-gratia or enhanced redundancy payments made in cases of involuntary redundancy, with a view to exempting such payments from income tax in recognition of the financial hardship associated with job loss. [54463/25]

153. Deputy Ken O'Flynn asked the Minister for Finance if his Department has conducted any recent review or cost–benefit analysis on increasing the tax-free threshold for redundancy payments, and if he will publish the findings of any such review. [54464/25]

154. Deputy Ken O'Flynn asked the Minister for Finance the estimated fiscal impact on the Exchequer of exempting all redundancy payments arising from involuntary redundancies from income tax, PRSI, and USC, based on the most recent available data. [54465/25]

155. Deputy Ken O'Flynn asked the Minister for Finance if he will consider reforming the taxation rules to align redundancy payments with other non-taxable lump sums, such as lottery winnings or compensation payments, in circumstances where redundancy arises through no fault or choice of the employee. [54466/25]

156. Deputy Ken O'Flynn asked the Minister for Finance the total tax yield to the Exchequer from taxpayers who received redundancy payments in each of the past five years. [54467/25]

157. Deputy Ken O'Flynn asked the Minister for Finance whether his Department has conducted or commissioned any comparative analysis of the effective tax burden on small private landlords in Ireland versus the United Kingdom; and if he will make a statement on the matter. [54482/25]

158. Deputy Ken O'Flynn asked the Minister for Finance if he has considered introducing a lower rate of income tax or other fiscal incentive for small-scale landlords who remain in the Irish rental market; and if he will make a statement on the matter. [54483/25]

159. Deputy Ken O'Flynn asked the Minister for Finance whether his Department has considered tax deferral mechanisms or roll-over reliefs for landlords who sell one Irish property and reinvest in another Irish rental property, similar to schemes in the United Kingdom; and if he will make a statement on the matter. [54484/25]

177. Deputy Barry Ward asked the Minister for Finance the status of the review and extension of the help to buy scheme, as committed to in the Programme for Government; and if he will make a statement on the matter. [53949/25]

179. Deputy Conor Sheehan asked the Minister for Finance if the deferral of the proposed tapering of benefit in kind will be continued following Budget 2026; and if he will make a statement on the matter. [54020/25]