Questions

843. Deputy Richard Boyd Barrett asked the Tánaiste and Minister for Finance the estimated additional full-year revenue that would be raised if, in addition to the existing rates and bands, a new rate of income tax were applied to the portion of individual income above €250,000, €350,000, €400,000, €500,000 and €1 million respectively, modelled at marginal rates of 70%, 80%, 90% and 100% at each threshold. [63702…

844. Deputy Richard Boyd Barrett asked the Tánaiste and Minister for Finance the number of taxpayer units with gross income above €150,000, €200,000, €250,000, 300,000, 350,000, €500,000, €750,000,€1 million and €2 million, for the most recent year available; the total gross income of the taxpayer units in each of those ranges; and the aggregate amount of income falling above each of those thresholds. [63701/26]

845. Deputy Richard Boyd Barrett asked the Tánaiste and Minister for Finance the current group thresholds and rate applying to capital acquisitions tax (CAT); the total CAT yield in each of the past five years distinguishing gift tax from inheritance tax; the manner in which benefits are aggregated per beneficiary for threshold purposes and the earliest date from which such aggregation applies; and whether the Revenu…

846. Deputy Michael Cahill asked the Tánaiste and Minister for Finance to consider a proposal from an organisation (details supplied); and if he will make a statement on the matter. [63711/26]

847. Deputy Noel McCarthy asked the Tánaiste and Minister for Finance if he is considering a review of the current capital gains tax treatment of cryptocurrency investments; whether any measures such as increasing the annual capital gains tax exemption or introducing a reduced rate of exemption for assets held over a longer period are being considered; and if he will make a statement on the matter. [63715/26]

848. Deputy Michael Healy-Rae asked the Tánaiste and Minister for Finance if the deemed disposal rule will be removed as part of Budget 2027. [63713/26]

849. Deputy Richard Boyd Barrett asked the Tánaiste and Minister for Finance the number of claims for Business Relief and for Agricultural Relief under the Capital Acquisitions Tax code, the total value of the assets to which each relief was applied, the total value of the relief granted that is, tax forgone; the breakdown of each by size of benefit; the number of cases in each year in which the relief reduced to…

850. Deputy Ged Nash asked the Tánaiste and Minister for Finance the reason areas fronting the River Boyne in Drogheda have been excluded from the SRA for the purposes of the application of the Living Cities Initiative; if he will review the mapped area and amend the associated Statutory Instrument accordingly to address this issue; and if he will make a statement on the matter. [63744/26]

851. Deputy Eoin Ó Broin asked the Tánaiste and Minister for Finance to provide a list of all housing related tax expenditures for buyers, renters, landlords and developers and to provide the annual expenditure for each expenditure from 2020 to 2025 and the individual allocations for 2026, in tabular form. [63739/26]

852. Deputy Paul Donnelly asked the Tánaiste and Minister for Finance the estimated yield if local property tax rate for band number 16 increased to €2,645, band 17 increased to €3,035, band 18 increased to €3,300 and band 19 increased to €3,590 based on 2025 figures. [63728/26]

853. Deputy Erin McGreehan asked the Tánaiste and Minister for Finance the timeline for the publication of legislation to update the Irish Collective Asset-management Vehicles Act 2015 and Company Law to support tokenisation in the funds industry as set out in the new Ireland for Finance Strategy. [63726/26]

854. Deputy Richard Boyd Barrett asked the Tánaiste and Minister for Finance the number of beneficiaries and the total taxable value of benefits taken by way of gift and inheritance, by ranges of cumulative benefit received per beneficiary (details supplied); and to provide data both on a per-benefit basis and on the basis of total benefits aggregated per beneficiary within the relevant group threshold, in each of th…

855. Deputy Colm Burke asked the Tánaiste and Minister for Finance whether his Department has assessed the increasing income levels required by single first time buyers to purchase a home; the measures being taken to address this; and if he will make a statement on the matter. [63589/26]

856. Deputy Colm Burke asked the Tánaiste and Minister for Finance whether his Department has examined the effectiveness of the help to buy scheme for single applicants; the proportion of beneficiaries who are single income purchasers; whether any changes to the scheme are being considered to improve affordability for such purchasers; and if he will make a statement on the matter. [63588/26]

857. Deputy Colm Burke asked the Tánaiste and Minister for Finance whether consideration is being given to measures specifically aimed at assisting single income first time buyers who, despite earning above average incomes, are unable to purchase a home due to the gap between incomes and house prices; and if he will make a statement on the matter. [63587/26]

858. Deputy Emer Currie asked the Tánaiste and Minister for Finance if his Department has costed the uplift in IUT receipts if deemed disposal was abolished, and disposals which were subject to the longer-term, uninterrupted compounding of investment returns were instead taxed at final encashment. [63833/26]

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]

860. Deputy Emer Currie asked the Tánaiste and Minister for Finance to provide an update on the preparation of legislation to support tokenisation in the funds industry as committed to in the new Ireland for Finance Strategy; the timeframe for drafting and publication of the proposed legislation; if the proposed legislative updates will be progressed through one omnibus Bill or separate Bills amending each of the Ir…

861. Deputy Emer Currie asked the Tánaiste and Minister for Finance the Government's position on the European Commission's proposal to introduce a new EU own-resource levy on non-collected waste electrical and electronic equipment as part of the 2028–2034 Multiannual Financial Framework; the details of the engagement that has taken place with the Commission and other Member States in relation to the proposal; and if …

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]

863. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the assessment his Department has made of the appropriate European Union legal framework for the proposed on-trade sustainability scheme; whether it will be considered under State aid rules or under the Alcohol Structures Directive; whether any engagement has taken place or is planned with the European Commission on the matter; and if he will make a …

864. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if his Department has costed the proposed on-trade sustainability scheme; the estimated annual Exchequer cost of the scheme as assessed by his Department; the number of licensed premises that would be eligible to benefit; and if the Minister will make a statement on the matter. [63856/26]

865. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if his Department has received representations regarding the introduction of an on-trade sustainability scheme, as proposed by an organisation (details supplied) for the licensed trade; if such a scheme is under consideration in the context of Budget 2027; the assessment that has been made of the proposal to date; and if the Minister will make a stat…

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]

867. Deputy Emer Currie asked the Tánaiste and Minister for Finance the details of the proposed membership and planned timeline for establishment of the new Digital Assets Industry Group as committed to in the New Ireland for Finance Strategy. [63847/26]