Questions

697. Deputy Colm Burke asked the Tánaiste and Minister for Finance if he will consider removing carer’s allowance and benefit as taxable payments for the purposes of PAYE, noting the role carer’s have in caring for loved ones and the service they provide to the State; and if he will make a statement on the matter. [61199/26]

34. Deputy Colm Burke asked the Tánaiste and Minister for Finance if he will consider removing the eight-year deemed disposal rule on investments; and if he will make a statement on the matter. [48084/26]

165. Deputy Colm Burke asked the Tánaiste and Minister for Finance if he will consider increasing the small gift exemption for capital acquisitions tax from €3,000 to €5,000 from each person per year given it has not been increased for a long number of years; and if he will make a statement on the matter. [39421/26]

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]

193. Deputy Colm Burke asked the Tánaiste and Minister for Finance if the reduction of VAT on residential construction from 13.5% to 9% now applies beyond the point of sale and to the point of construction as housing agencies may own the land, and many valuable housing projects would not have benefitted from the change otherwise; and if he will make a statement on the matter. [70855/25]

232. Deputy Colm Burke asked the Tánaiste and Minister for Finance if consideration will be given to reviewing and removing the deemed disposal rule for investors as this can be punitive on investors and investment; the reason it has not been removed to date as the final report of the funds review, ‘Funds Sector 2030: A Framework for Open, Resilient and Developing Markets’ was published in October 2024 and included r…

357. Deputy Colm Burke asked the Tánaiste and Minister for Finance if his Department has now agreed with the Department of Finance where housing agencies have entered into agreements with building contractors for both the purchase and the building of apartments, that the VAT rate is now reduced to 9% both for the building and the site costs; and if he will make a statement on the matter. [65821/25]

355. Deputy Colm Burke asked the Minister for Finance if consideration would be given to reviewing and removing the deemed disposal rule for investors as this can be punitive on investors and investment; whether consideration has been given to removing it to date; and if he will make a statement on the matter. [55088/25]

23. Deputy Colm Burke asked the Minister for Finance if serious consideration will be given to removing VAT on counselling and psychotherapy services to support professionals in the industry and persons who require the service; and if he will make a statement on the matter. [50513/25]

387. Deputy Colm Burke asked the Minister for Finance if consideration will be given to amending the capital acquisition tax rules so that those who are childless can leave a greater sum to loved ones in their will without a large tax bill being incurred; and if he will make a statement on the matter. [29011/25]

22. Deputy Colm Burke asked the Minister for Finance if consideration will be given to increasing the small gift exemption for capital acquisitions tax from €3,000 to €5,000 from each person per year as it has not been increased for many years; and if he will make a statement on the matter. [28251/25]

170. Deputy Colm Burke asked the Minister for Transport further to Parliamentary Question No. 454 of 29 April 2025, the reason a Garda must witness the form RF111A being signed at a Garda station given there is no onus by the Garda to inspect the vehicle; if Peace Commissioners or Commissioners for Oaths could also fulfil this role; and if he will make a statement on the matter. [26858/25]

329. Deputy Colm Burke asked the Minister for Finance the extent to which the experience of the taxation of e-cigarettes in other jurisdictions have informed thinking around the proposed e-liquids tax; what jurisdictions were examined, and how his officials arrive at the figure of €500 per litre; and if he will make a statement on the matter. [25229/25]

453. Deputy Colm Burke asked the Minister for Transport to outline the reasons for the requirement for commercial vehicles to be taxed in person, as opposed to online, when taxed for the first time by a new owner; whether these requirements will be amended to ease the administrative burden on small businesses; and if he will make a statement on the matter. [19993/25]

454. Deputy Colm Burke asked the Minister for Transport to outline the reasons for the requirement for a "Goods Only" declaration form (RF111A) to be signed at a Garda station, particularly in light of the fact that many Garda stations are now part-time; whether this requirement will be amended to ease the administrative burden on small businesses; and if he will make a statement on the matter. [19994/25]

40. Deputy Colm Burke asked the Minister for Finance if he will consider increasing the small gift exemption for capital acquisitions tax from €3,000 to €5,000 from each person per year, as it has not been increased for a long number of years; and if he will make a statement on the matter. [16044/25]

310. Deputy Colm Burke asked the Minister for Finance whether those who exceeded their group A capital acquisition tax threshold of €335,000 under their prior threshold rules are enabled to avail of the €400,000 group A threshold introduced as part of Budget 2025; and if he will make a statement on the matter. [9556/25]

320. Deputy Colm Burke asked the Minister for Finance if consideration will be given to increasing the small gift exemption for capital acquisitions tax from €3,000 to €5,000 from each person per year given it has not been increased for a number of years; and if he will make a statement on the matter. [7998/25]