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]
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
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Showing questions asked by Emer Currie under the heading Tax Code.
26 questions match, newest first.
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]
859. Deputy Emer Currie asked the Tánaiste and Minister for Finance if existing holders of investment products who are due to face a deemed disposal taxation during 2027 will be exempted or allowed to transfer their investments to a new personal investment account. [63832/26]
862. Deputy Emer Currie asked the Tánaiste and Minister for Finance the timeline for the further consideration of the broader reform of deemed disposal; and if there is still scope to make provision for reform in Budget 2027. [63831/26]
866. Deputy Emer Currie asked the Tánaiste and Minister for Finance if consideration has been given to abolishing the deemed disposal rule in respect of investment undertaking tax as part of Budget 2027. [63854/26]
130. Deputy Emer Currie asked the Tánaiste and Minister for Finance if he will extend a stamp duty exemption to companies dual-listed in the US and Ireland as a means of protecting and boosting the level of listings on Irish equity capital markets. [49952/26]
258. Deputy Emer Currie asked the Tánaiste and Minister for Finance if he is considering aligning the current rate of investment undertaking tax with capital gains tax in Budget 2027 as an affordable and effective means of increasing retail investment participation, and to ensure existing investors are not left behind in any planned new tax measures to incentivise retail investment. [47514/26]
560. Deputy Emer Currie asked the Tánaiste and Minister for Finance for an update on the status of efforts to more accurately quantify the cost of abolition of the deemed disposal rule. [42726/26]
201. Deputy Emer Currie asked the Tánaiste and Minister for Finance to provide an update on his review of the taxation of retail investment with a view to ensuring that existing investors are included in future tax measures; and if he will make a statement on the matter. [39177/26]
80. Deputy Emer Currie asked the Tánaiste and Minister for Finance if he will consider reintroducing indexation for capital gains tax; and if he will make a statement on the matter. [38169/26]
82. Deputy Emer Currie asked the Tánaiste and Minister for Finance if he plans to review DIRT; and if he will make a statement on the matter. [38171/26]
272. Deputy Emer Currie asked the Tánaiste and Minister for Finance if he will consider amendments to the Tax Consolidation Acts to facilitate changes to the TaxSaver scheme, including an extension to other modes of sustainable travel, such as shared mobility, and to move from a 'travel pass' basis to more flexible digital models, in a bid to address the alarming fall-off in the number of commuters availing of TaxSav…
966. Deputy Emer Currie asked the Tánaiste and Minister for Finance for an update on progress of recommendation no. 41 of the Action Plan for Competitiveness and Productivity on a review of tax measures to incentivise investment into start-up and scaling companies. [26308/26]
222. Deputy Emer Currie asked the Tánaiste and Minister for Finance the cost to the Exchequer of doubling the current capital allowance on plant and machinery to 25% over four years. [21068/26]
426. Deputy Emer Currie asked the Tánaiste and Minister for Finance the cost of further reductions in the taxation rate that applies to Irish and equivalent offshore funds, and Irish and certain foreign life assurance products, for each 1% of a reduction. [19210/26]
484. Deputy Emer Currie asked the Tánaiste and Minister for Finance if he will consider personal income tax breaks for families on ICT equipment purchased for school-use; and if he will make a statement on the matter. [12580/26]
373. Deputy Emer Currie asked the Tánaiste and Minister for Finance the next steps his Department will take to remove the deemed disposal rule on ETFs following budget 2026; and if he will make a statement on the matter. [5448/26]
76. Deputy Emer Currie asked the Tánaiste and Minister for Finance his view on abolishing the eight-year deemed disposal rule in the capital gains tax system; and if he will make a statement on the matter. [4789/26]
347. Deputy Emer Currie asked the Minister for Finance if he has considered any changes to the inheritance tax policy for individuals without children; and if he will make a statement on the matter. [62956/25]
348. Deputy Emer Currie asked the Minister for Finance the estimated cost of making changes to CAT to address concerns regarding inheritance tax policy for individuals without children; and if he will make a statement on the matter. [62957/25]
361. Deputy Emer Currie asked the Minister for Finance the number of beneficiaries of TaxSaver tickets in each of the past 10 years up to 2024; and the estimated cost of the scheme in each year. [63455/25]
362. Deputy Emer Currie asked the Minister for Finance whether his Department has carried out, or plans to carry out, an assessment of the potential implications for the tobacco market arising from the proposed tax equalisation measures under the revised EU Tobacco Taxation Directive, particularly where higher excise rates may increase the price of roll-your-own (RYO) tobacco and fuel increases in the already high-le…
498. Deputy Emer Currie asked the Minister for Finance to consider tax breaks on ICT equipment purchased through a scheme (details supplied); and if he will make a statement on the matter. [59160/25]
207. Deputy Emer Currie asked the Minister for Finance if he will consider abolishing the eight-year deemed disposal rule in the capital gains tax system; and if he will make a statement on the matter. [49573/25]
376. Deputy Emer Currie asked the Minister for Finance the reason rental income arising from the letting of private residential accommodation is treated as class V income, as opposed to Class I income; and to outline any potential implications for landlords, the Revenue Commissioners, and the exchequer, from reclassifying rental income as Class I income. [17617/25]