Questions

357. Deputy Pa Daly asked the Tánaiste and Minister for Finance if LPG is excluded from the announced reduction in the carbon tax rate for kerosene and natural gas to €48.50 per tonne of CO and if so, the rationale for this exclusion. [73501/26]

361. Deputy Darren O'Rourke asked the Tánaiste and Minister for Finance if there is a standard, predictable approach to calculating VRT for vehicles taken in from the North of Ireland; the criteria that apply; and if this approach is consistent between makes, models and engine types and sizes. [73571/26]

366. Deputy Grace Boland asked the Tánaiste and Minister for Finance whether, in the context of the carbon tax measures announced in Budget 2027, consideration was given to extending to liquefied petroleum gas (LPG), the treatment applied to natural gas and kerosene; and whether representations have been received regarding the tax treatment of LPG users. [73567/26]

385. Deputy Michael Cahill asked the Tánaiste and Minister for Finance to consider raising the VAT threshold for bed and breakfasts (details supplied); and if he will make a statement on the matter. [73841/26]

386. Deputy Seán Kyne asked the Tánaiste and Minister for Finance whether he will review the current VAT registration threshold of €42,500 for persons only supplying services and consider increasing it to €50,000 (details supplied). [73898/26]

401. Deputy Albert Dolan asked the Tánaiste and Minister for Finance whether he has considered increasing the VAT registration threshold for service providers; whether his Department has assessed the extent to which the threshold acts as a disincentive for small businesses and agricultural contractors seeking to expand their turnover; and whether any review of the threshold is planned. [74250/26]

164. Deputy Barry Ward asked the Tánaiste and Minister for Finance the position regarding any research specifically carried out by his Department into the removal of the deemed disposal rule in the context of investment funds. [71360/26]

166. Deputy Barry Ward asked the Tánaiste and Minister for Finance the position regarding a review of the local property tax system that will require local authority tenants who are in employment to be included in this tax net. [71520/26]

167. Deputy Barry Ward asked the Tánaiste and Minister for Finance the position regarding the review of the Local Property Tax system that would allow for a reduction for people on a State pension or other social welfare payment. [71514/26]

179. Deputy Barry Ward asked the Tánaiste and Minister for Finance if he will ensure that online retailers within the European Union apply the appropriate VAT rate when selling products to Irish consumers, including the 0% VAT rate that applies to certain items such as children’s clothes. [71504/26]

180. Deputy Erin McGreehan asked the Tánaiste and Minister for Finance whether his Department has assessed the combined impact of income tax, USC, PRSI and the withdrawal of income-related supports on the financial benefit to working households of additional earnings; whether measures to address abrupt eligibility thresholds are being considered with the relevant Departments; and if he will make a statement on the ma…

181. Deputy Erin McGreehan asked the Tánaiste and Minister for Finance whether his Department has assessed the introduction of an electric vehicle salary sacrifice scheme, similar to that operating in the United Kingdom; the findings of any such assessment, including the implications for benefit-in-kind taxation and the Exchequer; whether he plans to introduce such a scheme; and if he will make a statement on the mat…

183. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if his Department has assessed the distributional impact of LPT according to household composition, including households with dependent children and households without dependent children; and if consideration has been given to incorporating household composition or ability to pay into the calculation of LPT liability. [71916/26]

185. Deputy Pádraig O'Sullivan asked the Tánaiste and Minister for Finance the estimated cost to the Exchequer, on a monthly and annual basis, of reducing VAT, excise duty or other fuel-related charges so as to cap the retail price of petrol and diesel at €1.70 per litre; and the average wholesale fuel price assumptions used in the calculation. [71852/26]

190. Deputy Emer Currie asked the Tánaiste and Minister for Finance whether as part of the Government’s planned holistic review of enterprise taxation in 2027, he will include a review of the taxation of residential landlords, with a view to recognising landlords as businesses for taxation purposes; and if he will make a statement on the matter. [72176/26]

196. Deputy Séamus McGrath asked the Tánaiste and Minister for Finance the timeline for the application of the derelict property tax; and when the digitally accessible online register will be activated. [72224/26]

208. Deputy Roderic O'Gorman asked the Tánaiste and Minister for Finance to outline all legal advice his Department received, either internally, from the Attorney General or from the European Commission, regarding the impact on Ireland’s derogation from the ETS 2 system of a reduction in the rate of carbon tax for certain fuels; to confirm if there is a rate of carbon tax, or an overall quantum of carbon tax revenue,…

210. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance if the estimated cost of the CGT changes outlined in budget 2027 of 46.5million first year and 186 million full year are based on CGT for individuals and some corporates in respect of gains on development land solely or if it also includes chargeable gains for corporates; in the case of the former provide a full estimated cost including all charge…

211. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the rationale for reducing the tax on offshore funds at a cost to the exchequer of €2.6 million. [72380/26]

215. Deputy Michael Healy-Rae asked the Tánaiste and Minister for Finance that RZL tax should not be applicable to local authorities; and if he will examine this issue (details supplied). [72410/26]

216. Deputy Michael Healy-Rae asked the Tánaiste and Minister for Finance to review the way in which fuel is taxed in Ireland with a view to reducing the Government take. [72426/26]

218. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the assessment that has been undertaken of the distributional impact of local property tax across households according to income, household composition, property ownership; the number of properties owned; and if an assessment has been made of the ability of households to meet increases in LPT. [71904/26]

219. Deputy Emer Currie asked the Tánaiste and Minister for Finance whether, as part of the Government’s planned holistic review of enterprise taxation and grants in 2027, he will include a review of the taxation and supports for residential landlords, with a view to recognising landlords as businesses; and if he will make a statement on the matter. [72175/26]

29. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance if he will consider applying a reduced or zero rate of VAT to prescribed CPAP machines and essential associated equipment, given that these are medically necessary devices for people with conditions such as obstructive sleep apnoea. [69098/26]

42. Deputy Martin Daly asked the Tánaiste and Minister for Finance whether he has considered changes to the tax bands for sugar sweetened drinks; and whether consideration will be given to increases to tax per hectolitre. [69370/26]