Questions

664. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance the number of taxpayer units aged 65 years and over who availed of the income tax age exemption provided for under section 188 of the Taxes Consolidation Act 1997; the number who availed of associated marginal relief, in each year from 2011 to date, in tabular form; and if he will make a statement on the matter. [60524/26]

665. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance the estimated first year and full year cost to the Exchequer of increasing the income tax age exemption limits from €18,000 to €20,000 for a single person and from €36,000 to €40,000 for a married couple or civil partners jointly assessed; the estimated cost of increases at €500 intervals between the current and those levels, in tabular form; and i…

666. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance the income level at which a single person in receipt of PAYE income, and a married couple or civil partners jointly assessed both in receipt of PAYE income, first became liable to income tax in each year from 2010 to date, in tabular form; and if he will make a statement on the matter. [60531/26]

667. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance if he will examine the income tax age exemption limits in advance of Budget 2027 (details supplied); and if he will make a statement on the matter. [60534/26]

769. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance whether the levy imposed on sound broadcasting services by Coimisiún na Meán is subject to value added tax; whether such value added tax is deductible as an input credit by broadcasters in the ordinary course of business; and if he will make a statement on the matter. [62057/26]

773. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance the tax treatment of payments made to players under the Government grant scheme for senior inter-county Gaelic games players; and if he will make a statement on the matter. [62088/26]

258. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance if he can provide an update on the outstanding commitments from the Funds 2030; the timeline for progress on the outstanding items, including aligning the current rate of investment undertaking tax (IUT) with capital gains tax; and if he will make a statement on the matter. [48720/26]

325. Deputy Cormac Devlin asked the Minister for Finance if he will consider introducing a special tax levy on windfall profits accruing to private IPAS centre contracts/operators; and if he will make a statement on the matter. [51445/25]

297. Deputy Cormac Devlin asked the Minister for Finance if he will review the VAT treatment of veterinary services and companion-animal medicines, including the scope under the EU VAT directive to apply a reduced rate to neutering, vaccination and microchipping provided by registered veterinarians; and if he will make a statement on the matter. [47924/25]

302. Deputy Cormac Devlin asked the Minister for Finance if he will consider extending the dividend withholding tax exemption to investment limited partnerships (ILPs) in order that ILPs are treated on a par with other Irish regulated funds; if he will provide an assessment of the Exchequer impact; the anti-avoidance guardrails that would apply; the expected effect on Ireland’s competitiveness in private equity, priv…

303. Deputy Cormac Devlin asked the Minister for Finance if he will expedite amendments to broaden the anti-reverse hybrid exemption in order that private asset funds can hold more than 10% in a single issuer while retaining tax-transparent status; to outline the compatibility of such a change with anti-tax-avoidance directives; the safeguards proposed, the international comparators and the timeframe for legislative …

304. Deputy Cormac Devlin asked the Minister for Finance if he will examine expanding the dividend participation exemption to dividends from companies beyond EU or treaty-country jurisdictions, excluding zero-tax territories and those on the EU non-cooperative list; the costs, benefits and risk mitigations, and the impact on Ireland’s attractiveness as a holding company location for private asset managers; the option…

218. Deputy Cormac Devlin asked the Minister for Finance if he will consider amending the Revenue rules governing approved retirement funds (ARFs) to permit holders of small ARFs valued under €200,000 to top up the fund's cash balance solely for the purpose of meeting trustee liquidity requirements; and if he will make a statement on the matter. [27664/25]

35. Deputy Cormac Devlin asked the Minister for Finance the changes he plans to capital acquisitions tax; and if he will make a statement on the matter. [15819/25]

257. Deputy Cormac Devlin asked the Minister for Finance if consideration will be given to reviewing the deemed disposal tax on exchange traded funds; and if he will make a statement on the matter. [5825/25]