Questions

176. Deputy Ann Graves asked the Tánaiste and Minister for Finance to address the taxation issues faced by Irish employees who receive share options as part of their employment via existing unapproved share option schemes; and if he will specifically consider immediate changes to the taxation of unapproved employee options schemes (details supplied). [66781/26]

177. Deputy Conor D. McGuinness asked the Tánaiste and Minister for Finance the number of enforcement notices issued by the Revenue Commissioners under the residential zoned land tax, by local authority area and year, in tabular form. [66401/26]

178. Deputy Paul Lawless asked the Tánaiste and Minister for Finance the extent to which the practicality of electric vehicle usage for workers operating in rural and regional areas was examined prior to changes being made to company car benefit-in-kind reliefs; whether concerns regarding journey distances, charging availability and charging downtime were considered; and if he will make a statement on the matter. [66…

179. Deputy Paul Lawless asked the Tánaiste and Minister for Finance whether, in advance of Budget 2027, consideration is being given to retaining, extending or modifying the €10,000 original market value reduction for benefit-in-kind purposes in recognition of the continuing lack of adequate charging infrastructure and limited electric vehicle suitability for many rural employees; and if he will make a statement on …

180. Deputy Paul Lawless asked the Tánaiste and Minister for Finance whether consideration is being given to a review of benefit-in-kind arrangements for employees residing in rural areas who are required to undertake significant business mileage and who have limited access to suitable electric vehicle charging infrastructure; and if he will make a statement on the matter. [66980/26]

181. Deputy Naoise Ó Muirí asked the Tánaiste and Minister for Finance the cost of abolishing the USC surcharge on self-employed income for those earning more than €100,000. [67033/26]

182. Deputy Martin Kenny asked the Tánaiste and Minister for Finance for a breakdown of the number of hectares of agricultural land that is leased long term for the purpose of rental income tax relief on agricultural land for each of the years 2020 to 2025. [67131/26]

183. Deputy Martin Kenny asked the Tánaiste and Minister for Finance for a breakdown of the amount of tax relief given to individuals for rental income for agricultural land for the each of years 2020 to 2025. [67130/26]

184. Deputy Richard Boyd Barrett asked the Tánaiste and Minister for Finance whether Customs officials will consider a proposal (details supplied) as regards notification for post opened during customs inspections. [67073/26]

185. Deputy Ged Nash asked the Tánaiste and Minister for Finance the cost to the Exchequer in each of the years 2023, 2024 and 2025 respectively for companies claiming an amount equal to 25% of qualifying expenditure attributable to a company for R&D activity as provided for in 766X and 766D TCD 1997; the number of annual instalments to date in each year; the number of companies that have claimed this; and to pro…

186. Deputy Ged Nash asked the Tánaiste and Minister for Finance to provide a breakdown of statistics for the R&D tax credit for 2023 and 2024 respectively as per the May 2025 Revenue report (details supplied) showing where companies elected to claim the credit in the manner that preceded measures introduced in Finance Act 2022; and the cost of the accelerated payments in respect of an accounting period commencin…

187. Deputy Ged Nash asked the Tánaiste and Minister for Finance the amount raised by the residential zoned land tax in 2025 and to date in 2026; to provide a breakdown of yield by local authority, in tabular form; and to confirm if the revenue raised is returned to the respective local authority. [67142/26]

188. Deputy Ged Nash asked the Tánaiste and Minister for Finance the amount that was raised by the vacant homes tax in 2025 and to date in 2026; to provide a breakdown of the yield by local authority, in tabular form; and to confirm if the revenue raised is returned to the respective local authority. [67141/26]

189. Deputy Barry Ward asked the Tánaiste and Minister for Finance if he has any concerns in relation to the risk of privacy related to the manual opening of letters by customs officials rather than them being scanned. [67139/26]

190. Deputy Barry Ward asked the Tánaiste and Minister for Finance the position regarding the mechanisms in place to minimise the number of letters or packages that need to be opened manually instead of being scanned. [67138/26]

191. Deputy Barry Ward asked the Tánaiste and Minister for Finance the position regarding the mechanisms in place to protect privacy of sender and receiver in cases whereby they are required to open a package or letter. [67136/26]

192. Deputy Michael Collins asked the Tánaiste and Minister for Finance to consider, in the context of Budget 2027 and in consultation with (details supplied) the introduction of a permanent 8% regional uplift to the Section 481 film tax credit for qualifying productions undertaken outside the Dublin Metropolitan Area, including Ashford; to assess the potential of such a measure to increase regional film and televisi…

193. Deputy Richard Boyd Barrett asked the Tánaiste and Minister for Finance whether customs officials will consider a proposal (details supplied) as regards notification for posts opened during customs inspections. [67075/26]

194. Deputy John Lahart asked the Tánaiste and Minister for Finance whether consideration has been given to proposals for a tax incentive on gym and swimming pool memberships as a means of supporting the objectives of the National Swimming Strategy and increasing physical activity levels. [67714/26]

195. Deputy Eamon Scanlon asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the status of the new Garda station in Tubbercurry, County Sligo; and if a review of the operational requirements has been completed by An Garda Síochána. [66325/26]

196. Deputy Pat Buckley asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation to install a river level gauge at a location (details supplied) as part of the flood prevention measures in East Cork. [66372/26]

197. Deputy Erin McGreehan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation if he will amend the Critical Infrastructure Act 2026 to include public healthcare facilities within its scope, with a view to accelerating the delivery of essential health infrastructure. [66405/26]

198. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the average time taken to process a pension-increase proposal submitted under Circular 16/2021; the longest period taken to reach a decision on such a proposal; the administrative cost and staff resources required to operate the approval process; and if he will make a statement on the matter. [6…

199. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the number and percentage of pension-increase proposals submitted by commercial semi-state bodies under Circular 16/2021, since its introduction, that were refused, amended or otherwise changed as a result of the ministerial approval process; and if he will make a statement on the matter. [66411…

200. Deputy Michael Healy-Rae asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation whether he will commission an independent review of the Single Public Service Pension Scheme arrangements for uniformed services with fast-accrual pension terms, including disparities with pre-2013 arrangements and the income gap before State Pension age; and if not, the reasons for this d…