Parliamentary questions

659. Deputy Edward Timmins asked the Tánaiste and Minister for Finance to amend the standard capital superannuation benefit guidelines so that standard non-cash benefits-in-kind such as health insurance received during statutory maternity leave do not disqualify an employee from utilising the look-back provision to calculate their true average salary (details supplied); and if he will make a state…

660. Deputy Seán Kyne asked the Tánaiste and Minister for Finance whether he will consider introducing, in Budget 2027, a permanent 8% Section 481 uplift for productions filming outside the Dublin metropolitan area including Ashford; his views on whether this would increase production capacity by encouraging filming beyond the already constrained Dublin production hub, would support investment in …

661. Deputy Cathy Bennett asked the Tánaiste and Minister for Finance his response to reports that non-VAT registered farmers selling to other non-VAT registered farmers in marts incurring additional tax due to a reduction in the flat-rate VAT top-reducing; if he is concerned that this disincentivises the sale of cattle through marts and may negatively impact security of payment and transparency a…

662. Deputy Peter Roche asked the Tánaiste and Minister for Finance if he will assess the impact that the current help to buy scheme eligibility criteria are having on the delivery of one-off rural housing by first-time buyers; and if he will make a statement on the matter. [59049/26]

663. Deputy Peter Roche asked the Tánaiste and Minister for Finance whether consideration is being given to proposals that would ensure that applicants constructing homes in rural areas are not excluded from the help to buy scheme solely because the valuation of the completed dwelling exceeds the actual construction cost; and if he will make a statement on the matter. [59050/26]

664. Deputy Peter Roche asked the Tánaiste and Minister for Finance if consideration has been given to removing actively farmed land from residential zoned land tax; and if he will make a statement on the matter. [59100/26]

665. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 71 of 25 June 2026, his plans for the State to take ownership of any money taken from dormant investment funds under a future dormant funds scheme. [54802/26]

666. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance further to Parliamentary Question Nos 338 and 339 of 23 July 2024, the estimate of the annual revenue forgone as a result of share buybacks not being affected by means of a stock transfer form in 2024. [54824/26]

667. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance further to Parliamentary Question Nos 338 and 339 of 23 July 2024, for an estimate of the annual revenue forgone as a result of share buybacks not being affected by means of a stock transfer form in 2025. [54825/26]

668. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance for an estimate of the annual revenue foregone as a result of share buybacks not being affected by means of a stock transfer form solely as a result of banks buying back shares previously held by the State since 2022. [54826/26]

669. Deputy Paul Lawless asked the Tánaiste and Minister for Finance the amount of tax on fuel collected by the Government in each of the past ten years and to date in 2026, by tax-type. [54850/26]

670. Deputy Paul Lawless asked the Tánaiste and Minister for Finance the amount of carbon tax collected by the Government in each of the past ten years and to date in 2026. [54851/26]

671. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the median value of residential property based on the LPT excluding local authorities and AHBs. [54965/26]

672. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the number of residential properties in each valuation band excluding local authorities and AHBs, in tabular form. [54966/26]

673. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated cost of abolishing the concrete products levy. [55030/26]

674. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated cost of making the research and development tax credit payable to small and micro companies within 12 months. [55031/26]

675. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated revenue raised by reducing the pension relief earnings limit from €115,000 to €60,000. [55032/26]

676. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the total number of individual taxpayer units that would be impacted by reducing the pension relief earnings limit by amounts (details supplied), in tabular form. [55033/26]

677. Deputy Michael Cahill asked the Tánaiste and Minister for Finance to examine a Revenue Commissioners case in respect of a person (details supplied) who has been threatened with legal proceedings and believes no moneys are owed; and if he will make a statement on the matter. [55111/26]

678. Deputy Michael Cahill asked the Tánaiste and Minister for Finance to implement a broader review of capital acquisition tax thresholds to better reflect contemporary family relationships and living arrangements; and if he will make a statement on the matter. [55116/26]

679. Deputy Michael Cahill asked the Tánaiste and Minister for Finance to ensure that low and middle income workers are a priority in budget 2027; and if he will make a statement on the matter. [55125/26]

680. Deputy Darren O'Rourke asked the Tánaiste and Minister for Finance if he plans to address the inequity between the treatment of exchange-traded funds for tax purposes, and the taxation of other gains from the disposal of financial instruments; and if he will make a statement on the matter. [55130/26]

681. Deputy Aindrias Moynihan asked the Tánaiste and Minister for Finance when finance (details supplied) will open to new applicants for the finance products they provide; and if he will make a statement on the matter. [55191/26]

682. Deputy Shay Brennan asked the Tánaiste and Minister for Finance in relation to capital gains tax and the exemptions that are available, the number of individuals/companies that actually paid the headline 33% rate in 2025; the amount that paid less than that; the exemptions that are mainly used to reduce the actual headline rate; and if he will make a statement on the matter. [55198/26]

683. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated revenue raised by introducing a 25% or 50% cap, respectively, on corporation tax relief utilised in a single year by all banks, in first and full-year terms. [55293/26]