Questions

653. Deputy John Lahart asked the Tánaiste and Minister for Finance if he has plans to increase the income tax exemption limits for persons aged 65 years and over, which have remained at €18,000 for a single person and €36,000 for a married couple/civil partners since 2011; and if he will make a statement on the matter. [59811/26]

255. Deputy John Lahart asked the Tánaiste and Minister for Finance if he will review the application of 23% VAT on injectable prescription medicines, including Tirzepatide, having regard to price disparities with Northern Ireland; and if he will make a statement on the matter. [35894/26]

275. Deputy John Lahart asked the Tánaiste and Minister for Finance the estimated cost/value of tax reliefs on electric vehicles in 2023, 2024 and 2025; and if he will make a statement on the matter. [26558/26]

488. Deputy John Lahart asked the Tánaiste and Minister for Finance the reason the removal of deemed disposal was excluded from Budget 2026, despite official recommendations; if he is minded to reform or abolish this policy; and the timeline, if any, for reviewing it, particularly as this issue affects not only professional investors but also responsible savers trying to build long-term financial security. [20799/26]

489. Deputy John Lahart asked the Tánaiste and Minister for Finance if his Department has undertaken any analysis of the impact that the higher, deemed-disposal capital gains tax rate on index funds has on retail investor behaviour and capital market participation; if consideration would be given to aligning the capital gains tax rate and realisation rules for index fund investors with those applied to individual sha…

24. Deputy John Lahart asked the Tánaiste and Minister for Finance the annual revenue generated for the Exchequer from inheritance tax; and if he will make a statement on the matter. [64359/25]

540. Deputy John Lahart asked the Minister for Finance if he will provide clarity on the policy regarding the taxation of personal tools brought into the State by skilled tradespeople returning to Ireland after a period abroad; if consideration will be given to exempting such tools, particularly in cases where the tools were originally purchased in Ireland and are clearly the personal property and essential working e…

351. Deputy John Lahart asked the Minister for Finance for an update with regard to the unfair disparity in Ireland’s capital acquisitions tax thresholds, which penalises childless individuals when passing on or receiving an inheritance, the current structure of which excludes many people whose closest relationships fall outside the group A category; whether he is minded to favourably review this from the perspective…

201. Deputy John Lahart asked the Minister for Finance to outline the thinking behind changes in the local property tax regime [38784/25]

63. Deputy John Lahart asked the Minister for Finance the plans with regard to the Programme for Government commitment to bring forward measures to support SMEs, in particular the retail and hospitality sectors, acknowledging the increased cost pressures on these sectors; if this will entail changes to VAT, PRSI and other measures; if these measures will be implemented as part of the normal budget process; the plans …

80. Deputy John Lahart asked the Minister for Finance if he will consider raising the category A threshold under capital acquisitions tax and expanding the range of individuals that can qualify under this category; and if he will make a statement on the matter. [16277/25]

299. Deputy John Lahart asked the Minister for Finance if he will outline, in the context of pending legislation concerning the regulation of the vaping industry, the reason his Department has not insisted on a tax stamp for vaping products similar to tobacco products, as is the case in some EU Member States; his views on international best practice; the estimated revenue in the context of a full year of tax on vapin…