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]
Parliamentary questions
Questions
TDs ask ministers questions to get answers on the record, most of them in writing. Here is every one asked in the 34th Dáil, by the department it went to and the subject heading it was filed under. How questions work
Browse the questions
Showing questions asked by Barry Heneghan under the heading Tax Code.
29 questions match, newest first.
741. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance if he will consider introducing enhanced tax incentives for SMEs investing in automation, artificial intelligence, robotics, advanced manufacturing equipment and other productivity-enhancing technologies to improve competitiveness and support long-term economic growth; and if he will make a statement on the matter. [60627/26]
742. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance the reforms to the taxation system being considered to better support indigenous SMEs to scale, invest and expand, including whether changes are being examined to ensure the tax system encourages business growth rather than creating barriers to expansion; and if he will make a statement on the matter. [60621/26]
140. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance whether his Department has undertaken any examination of additional tax measures for family carers and persons with disabilities, in recognition of the additional day to day costs associated with disability, including energy, transport and healthcare-related expenses; and if he will make a statement on the matter. [39891/26]
206. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance whether consideration has been given to the introduction of additional tax incentives aimed at encouraging investment in renewable energy technologies and residential energy efficiency upgrades, including apartment-based solar generation technologies such as plug in balcony solar systems; and if he will make a statement on the matter. [39892/26]
258. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance whether he will review the taxation treatment of individuals who continue in employment beyond the State pension age; the rationale for applying standard income tax and USC arrangements to such individuals despite their long contribution history; whether measures are under consideration to provide targeted tax reliefs or exemptions for older worke…
262. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance the rationale for reducing the VAT rate for hairdressing and barbering services to 9% from July 2026, while excluding beauty services; the criteria used to determine eligibility for the reduced rate; whether he will consider extending the reduced rate to beauty services, given similar cost pressures; and if he will make a statement on the matter. …
893. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance if any proposals are under consideration to remove or reduce the rate of VAT applicable to housing adaptation works for persons with disabilities, including children, in their primary residence; and if he will make a statement on the matter. [24093/26]
894. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance if a review has been carried out, or is planned, of the VAT treatment of housing adaptation works for persons with disabilities; and if he will make a statement on the matter. [24094/26]
895. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance if any measures are under consideration to address the impact of VAT costs on housing adaptation works for persons with disabilities; and if he will make a statement on the matter. [24096/26]
464. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance whether his Department has examined the introduction of a capped, tax advantaged long term savings or investment account, similar in structure to the Individual Savings Account used in the United Kingdom, as a practical way to help young people build up savings for housing deposits over time; and if he will make a statement on the matter. [11775/2…
465. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance whether his Department has assessed how the combined impact of exit tax, deemed disposal, capital gains tax and dividend taxation affects young people who are trying to save or invest over the long-term for a first home; and if he will make a statement on the matter. [11776/26]
466. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance whether any analysis has been carried out on how capped, tax advantaged long-term savings vehicles could support first-time buyers, particularly younger households, to accumulate housing deposits in a sustainable way without increasing future pressure on the State; and if he will make a statement on the matter. [11777/26]
404. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance if he will examine the impact of the current exit tax on investment funds on ordinary savers and those attempting to plan for retirement; whether he will consider reducing this rate in order to better support long term personal investment; and if he will make a statement on the matter. [8581/26]
405. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance if he will review the operation of the eight-year deemed disposal rule which triggers tax on unrealised gains, including its impact on long term investing and retirement planning; and whether he will consider abolishing this rule; and if he will make a statement on the matter. [8582/26]
406. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance if he has examined the absence of any tax advantaged investment account for small scale investors in Ireland; and whether he will consider introducing a scheme similar to the UK individual savings account to support ordinary people in building long term financial security; and if he will make a statement on the matter. [8583/26]
407. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance whether he accepts that the current tax treatment of investments disproportionately benefits the very wealthy while discouraging ordinary workers from building savings outside of pensions; and the measures he intends to bring forward to address this imbalance; and if he will make a statement on the matter. [8584/26]
408. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance whether he will examine the current tax treatment of rental income for small scale landlords; and if he will make a statement on the matter. [9231/26]
15. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance the reason a graduated VAT system based on business size or turnover was not considered to support small and family-run SMEs; if his Department has examined such an approach to provide meaningful relief for community businesses; the alternative measures being developed to ease the VAT burden on smaller enterprises; and if he will make a statement o…
506. Deputy Barry Heneghan asked the Minister for Finance if his Department is committed to implementing the findings of a report (details supplied), specifically related to measures that would encourage households to save money for future financial gains including changes to the deemed disposal; and if he will make a statement on the matter. [59478/25]
30. Deputy Barry Heneghan asked the Minister for Finance if he will review the operation of the local property tax in view of the financial hardship it places on older citizens and their carers, particularly those on fixed or low incomes; if he will consider introducing exemptions or enhanced deferral arrangements for persons aged over 80 years and their full-time carers; and if he will make a statement on the matter…
53. Deputy Barry Heneghan asked the Minister for Finance if he will consider introducing a time-limited capital gains tax exemption for property owners to encourage the sale or reuse of vacant or underused residential properties, with the relief set to expire a short number of years after its introduction; and if he will make a statement on the matter. [40195/25]
54. Deputy Barry Heneghan asked the Minister for Finance if he will consider introducing a 10-year income tax relief on rental income from refurbished vacant properties that are converted into residential use, with the relief available for a limited period following its introduction; and if he will make a statement on the matter. [40196/25]
55. Deputy Barry Heneghan asked the Minister for Finance if he will consider replacing the existing vacant homes tax with a vacant property tax, and if he will consider increasing the tax annually by 5% from year two, up to a maximum of 15% over three years, to improve the activation of underused housing stock; and if he will make a statement on the matter. [40197/25]
56. Deputy Barry Heneghan asked the Minister for Finance if he will consider introducing a 9% VAT rate on construction products and materials that deliver measurable carbon savings during the operational phase of a building’s life cycle, to incentivise sustainable construction practices; and if he will make a statement on the matter. [40198/25]