Parliamentary questions

709. Deputy Seán Kyne asked the Tánaiste and Minister for Finance the length of time the annual capital gains tax personal exemption has been set at €1,270; and whether he has plans to increase it in Budget 2027. [55645/26]

710. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the total gross rental income declared on form 11 income tax returns for each of the years from 2016 to 2025 and to date in 2026, in tabular form. [55731/26]

711. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the total gross residential rental income declared on form 11 income tax returns for each of the years from 2016 to 2025 and to date in 2026, in tabular form. [55732/26]

712. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the total number of taxpayer units declared rental income on form 11 income tax returns for each of the years from 2016 to 2025 and to date in 2026, in tabular form. [55733/26]

713. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the number of taxpayer units which claimed at least one allowable deduction on rental income on a form 11 each year since 2016, in tabular form. [55736/26]

714. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the number of taxpayer units which claimed at least one allowable deduction on residential rental income on a form 11 each year since 2016, in tabular form. [55737/26]

715. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the number of taxpayer units who are non-resident who declared rental income on a form 11 each year since 2016, in tabular form. [55738/26]

716. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the number of taxpayer units who are non-resident who declared residential rental income on a form 11 each year since 2016, in tabular form. [55739/26]

717. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the number of taxpayer units which were non-residents which claimed at least one allowable deduction on rental income on a form 11 each year since 2016, in tabular form. [55740/26]

718. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the number of taxpayer units which were non-residents which claimed at least one allowable deduction on residential rental income on a form 11 each year since 2016, in tabular form. [55741/26]

719. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the total deductible expenses claimed on rental income for each of the years from 2016 to 2025 and to date in 2026, in tabular form. [55742/26]

720. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the total deductible expenses claimed on residential rental income for each of the years from 2016 to 2025 and to date in 2026, in tabular form. [55743/26]

721. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the number of taxpayer units which declared rental income on a form 11 for each of the years from 2016 to 2025 and to date in 2026, in tabular form. [55744/26]

722. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the number of taxpayer units which declared residential rental income on a form 11 for each of the years from 2016 to 2025 and to date in 2026, in tabular form. [55745/26]

723. Deputy Malcolm Byrne asked the Tánaiste and Minister for Finance the estimated amount in tax foregone since the abolition of VAT on newspapers. [55802/26]

724. Deputy Aindrias Moynihan asked the Tánaiste and Minister for Finance the number and proportion of staff who have completed AI-related training programmes since January 2024; the levels of training, introductory or advanced use; to confirm the associated expenditure on each level of training provided, by his Department and public body; and if he will make a statement on the matter. [55873/26]

725. Deputy Malcolm Byrne asked the Tánaiste and Minister for Finance the measures in place to encourage individuals to leave works of art to public galleries or institutions in their wills; if such donations could be exempt from taxation; the way in which such measures compare to other jurisdictions; and if he will make a statement on the matter. [55972/26]

726. Deputy Malcolm Byrne asked the Tánaiste and Minister for Finance the measures in place to encourage individuals to donate land or buildings for community, cultural, sporting or educational purposes in their wills; if such donations could be exempt from taxation; the way in which such measures compare to other jurisdictions; and if he will make a statement on the matter. [55973/26]

727. Deputy Mattie McGrath asked the Tánaiste and Minister for Finance whether an increase in the capital acquisitions tax group A threshold is under consideration for Budget 2027; the proposals or options being examined in this regard; the measures being considered to support those impacted by CAT in group A since the previous threshold increase on 2 October 2024; and if he will make a statement …

728. Deputy Conor Sheehan asked the Tánaiste and Minister for Finance if his Department is reviewing the tax treatment of cohabiting couples, to address the anomalies on the way in which cohabitants are treated in terms of capital gains tax; the legislative action he plans to take on capital gains tax to give cohabiting couples equal treatment to married couples; and if he will make a statement on…

729. Deputy Conor Sheehan asked the Tánaiste and Minister for Finance the estimated cost in 2027 if the 2% USC rate was reduced to 1.25%; and if he will make a statement on the matter. [56073/26]

730. Deputy Thomas Gould asked the Tánaiste and Minister for Finance whether the original proposal for the derelict sites tax was to retrospectively apply to outstanding levies; and whether the Revenue Commissioners will now have a role in collecting these. [56101/26]

731. Deputy Naoise Ó Muirí asked the Tánaiste and Minister for Finance whether the current scheme will remain available after the introduction of the VAS; the arrangements that will apply to existing applicants and those currently awaiting approval; and if he will make a statement on the matter. [56230/26]

732. Deputy Carol Nolan asked the Tánaiste and Minister for Finance if he will examine the proposal from an organisation (details supplied) to permanently remove actively farmed land from the Residential Zoned Land Tax; if he will consider maintaining exemptions for farm buildings from commercial rates; and if he will make a statement on the matter. [56264/26]

733. Deputy Carol Nolan asked the Tánaiste and Minister for Finance if he will consider extending accelerated capital allowances to additional on-farm efficiency items, including calf feeders, milking parlours and animal health monitoring equipment, as proposed by an organisation (details supplied); and if he will make a statement on the matter. [56265/26]