Parliamentary questions

225. Deputy Naoise Ó Cearúil asked the Tánaiste and Minister for Finance the way in which the Government intends to remain within the net expenditure growth ceiling set out in Ireland’s Medium-Term Fiscal and Structural Plan, given the projected upward pressure from age-related spending over the 2025–2029 adjustment period; and if he will make a statement on the matter. [9953/26]

226. Deputy Colm Burke asked the Tánaiste and Minister for Finance if he will consider amending the capital acquisition tax rules in order that those who are childless can leave a greater amount to loved ones in their will without a large tax bill being incurred; and if he will make a statement on the matter. [9958/26]

227. Deputy Cathy Bennett asked the Tánaiste and Minister for Finance if he will report on his engagement regarding the EU Multiannual Financial Framework post-2027. [10075/26]

228. Deputy Aindrias Moynihan asked the Tánaiste and Minister for Finance the up-to-date position on publication of a national financial literacy strategy to support improved financial knowledge and understanding; and if he will make a statement on the matter. [10061/26]

229. Deputy Paul Lawless asked the Tánaiste and Minister for Finance the further measures he intends to introduce in 2026 to support households facing significant increases in mortgage repayments due to interest rate hikes; if he will consider expanding or extending the existing mortgage interest relief scheme; and if he will make a statement on the matter. [10069/26]

230. Deputy Pádraig O'Sullivan asked the Tánaiste and Minister for Finance if any consideration or investigation is underway since Budget 2026 to assess the appropriateness of a VAT reduction to stimulate the construction sector; and if he will make a statement on the matter. [9540/26]

231. Deputy Cathy Bennett asked the Tánaiste and Minister for Finance if he will outline the progress he has made with regard to divesting State monies from companies which derive profits from their activities in the occupied Palestinian territories. [10076/26]

232. Deputy Emer Currie asked the Tánaiste and Minister for Finance if he has examined the potential of schemes to allow savers to invest more of Ireland's substantial household deposit savings into products which directly fund the delivery of major Irish public infrastructure projects; and if he will make a statement on the matter. [10071/26]

233. Deputy Séamus McGrath asked the Tánaiste and Minister for Finance the amount collected in stamp duty for residential properties in 2025; and the proportion of this amount applicable to first-time buyers. [10094/26]

234. Deputy Brian Brennan asked the Tánaiste and Minister for Finance if he will consider introducing tax incentives or reliefs to encourage developers to invest in building hotels in rural Ireland; and if he will make a statement on the matter. [10088/26]

391. Deputy Robert O'Donoghue asked the Tánaiste and Minister for Finance if his Department or the Revenue Commissioners publish figures on actual Exchequer tax revenue generated specifically from carer’s allowance and carer’s benefit; if so, to provide those figures for the past three tax years; and if he will make a statement on the matter. [9339/26]

392. Deputy Roderic O'Gorman asked the Tánaiste and Minister for Finance to outline impacts of the Revenue Commissioners case (details supplied) on the arts sector; if he will provide specific guidance via his own Department, the Arts Council or other relevant bodies to the sector; and if he will make a statement on the matter. [9665/26]

393. Deputy Niamh Smyth asked the Tánaiste and Minister for Finance to review issues raised with this Deputy (details supplied); the steps his Department has taken or will take to counter same; and if he will make a statement on the matter. [9853/26]

394. Deputy Ciarán Ahern asked the Tánaiste and Minister for Finance if he will consider introducing an equivalent flood insurance scheme as the flood re-insurance scheme in the UK; and if he will make a statement on the matter. [9228/26]

395. Deputy Malcolm Byrne asked the Tánaiste and Minister for Finance the annual value of cigarettes confiscated by the State for non-payment of customs or other taxes or duties, for each year from 2016 to 2025 inclusive; and if he will make a statement on the matter. [9275/26]

396. Deputy Eoin Hayes asked the Tánaiste and Minister for Finance to report on the total operating costs of running the NTMA and ISIF, on assets under the management of both entities; and the proportion of the former to the latter in bps terms, on an annual basis, for each entity. [9280/26]

397. Deputy Robert O'Donoghue asked the Tánaiste and Minister for Finance if he will confirm that carer’s allowance and carer’s benefit are treated as taxable income for income tax purposes; to clarify under which tax codes or Revenue rules this treatment is applied; and if he will make a statement on the matter. [9336/26]

398. Deputy Robert O'Donoghue asked the Tánaiste and Minister for Finance the number of recipients of carer’s allowance which were newly contacted by Revenue during the most recent tax year in respect of tax liabilities arising from carer’s allowance; the total amount of tax assessed; and if he will make a statement on the matter. [9338/26]

399. Deputy Séamus McGrath asked the Tánaiste and Minister for Finance if he would consider introducing tax relief for PAYE individuals who engage the services of an accountant for the purposes of their tax return and incur fees. [9357/26]

400. Deputy Séamus McGrath asked the Tánaiste and Minister for Finance to provide details in relation to levies applied to ESB worker pensions during the financial crash; whether these levies are still being applied; and if it is intended to end them at a future point. [9393/26]

401. Deputy Malcolm Byrne asked the Tánaiste and Minister for Finance the number of staff directly responsible for cybersecurity, as distinct from IT, within his Department; if a threat analyst, vulnerability manager and a cyber infrastructure engineer are employed; if not in-house, if this work is outsourced; and if he will make a statement on the matter. [9430/26]

402. Deputy Malcolm Byrne asked the Tánaiste and Minister for Finance the extent to which his Department examines third party supply chain vulnerability when it comes to cybersecurity. [9448/26]

403. Deputy Roderic O'Gorman asked the Tánaiste and Minister for Finance if he will comment on the impact of the Revenue Commissioners case (details supplied) on workers in the arts sector, particularly concerning employee and contractor classifications pursuant to the recent Revenue guidelines for determining employment status for taxation purpose; and if he will make a statement on the matter. […

404. Deputy Aidan Farrelly asked the Tánaiste and Minister for Finance to clarify, based on an article published in (details supplied) on 16 January 2026, in relation to the capital acquisitions tax treatment of life assurance policies loophole mentioned in this article, the number of clear-cut avoidance cases which Revenue have identified to date; if these transactions fall under the Revenue's Ma…

405. Deputy Cathal Crowe asked the Tánaiste and Minister for Finance if a company (details supplied) are in receipt of monies from the Ireland Strategic Investment Fund (ISIF); if the company is allowed to use said monies to fund expenses (including legal representation, engineering reports and expert consultant opinions) they are incurring as part of their quest to obtain planning permission from…