Questions

868. Deputy Joanna Byrne asked the Tánaiste and Minister for Finance the reason an area (details supplied) which has never flooded is been excluded from the Living Cities Initiative; the reason the river areas were removed from Louth county council's original proposal; the specific Government policy or criteria that resulted in their exclusion; if the decision to exclude them will be reviewed; if the Drogheda Special…

869. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance whether his Department is monitoring the impact of the €3 customs duty on low-value consignments introduced on 1 July 2026 on Irish consumers purchasing goods from Great Britain; whether particular consideration has been given to consumers who rely on the British market for goods not readily available in Ireland, including persons with disabilitie…

870. Deputy Naoise Ó Muirí asked the Tánaiste and Minister for Finance the thresholds and rates for capital acquisition tax; his views on the appropriate relationship for different categories of recipient; and if he will make a statement on the matter. [63907/26]

871. Deputy Naoise Ó Muirí asked the Tánaiste and Minister for Finance the up-to-date position regarding take up of the landlord relief; the cost of the relief; and if he will make a statement on the matter. [63906/26]

872. Deputy Naoise Ó Muirí asked the Tánaiste and Minister for Finance the take-up of the mortgage relief scheme; the average value of the relief paid; and if he will make a statement on the matter. [63905/26]

873. Deputy Fionntán Ó Súilleabháin asked the Tánaiste and Minister for Finance if his Department is reviewing the equity of Capital Acquisitions Tax (CAT) relationship bands to better reflect modern Irish family structures; if his attention has been drawn to recent advocacy campaigns highlighting the discriminatory impact of the severely depressed Group B (€40,000) and Group C (€20,000) lifetime thresholds on childl…

874. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if his Department or the Revenue Commissioner has identified any evidence of Irish retail investment products being used for the purposes of tax avoidance. [64062/26]

875. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if his Department has identified any other tax jurisdictions in the world which apply a deemed disposal rule, or another form of “guardrail”, because it views retail investment as a likely form of tax avoidance. [64060/26]

876. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if provision will be made for existing investors to transfer some or all of their investments to new personal investment accounts without being subject to exit tax or other charges. [64058/26]

877. Deputy John Brady asked the Tánaiste and Minister for Finance to provide an update on the consideration of exempting occupational pensions from the USC; the way in which occupational pensions differ from State pensions with regard to their tax treatment; and if he will make a statement on the matter. [64064/26]

878. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the expected number of Irish individual investors who will be liable to pay taxes in 2027 as a result of the decision to defer the abolition of the deemed disposal rule. [64056/26]

879. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance to set out the rationale for backtracking on the clear commitment in the funds review to abolish the deemed disposal rule across the board the logic for needing a further detailed consideration of the proposed abolition of the rule when a decision has already been made to abolish the rule in the limited context of new personal investment accounts. [6…

880. Deputy John Clendennen asked the Tánaiste and Minister for Finance the total amount of capital acquisitions tax (CAT) arising from inheritances collected in each of the years 2021 to 2025 and to date in 2026, broken down by Group A, Group B and Group C beneficiaries, the number of beneficiaries giving rise to a CAT liability within each group in each year; the average and median CAT liability within each group, …

881. Deputy John Clendennen asked the Tánaiste and Minister for Finance the examination undertaken by his Department in 2026 of the adequacy and fairness of the current €40,000 Group B and €20,000 Group C capital acquisitions tax thresholds, particularly in the context of persons without children who wish to leave assets to siblings, nieces, nephews, extended family members or otherwise; whether changes to these thre…

882. Deputy John Clendennen asked the Tánaiste and Minister for Finance the options relating to capital acquisitions tax presently under consideration by his Department in advance of Budget 2027, including changes to Group A, B and C thresholds, the treatment of persons without children, a possible single lifetime threshold, chosen-beneficiary arrangements, changes to the 33% rate; and if he will make a statement on …

883. Deputy John Clendennen asked the Tánaiste and Minister for Finance for an update on his consideration of a proposal (details supplied) as part of Budget 2027 preparations. [64077/26]

884. Deputy Ged Nash asked the Tánaiste and Minister for Finance the number of staff, whole-time equivalents employed in each agency or regulatory body under his Department’s remit who were considered to be public service personnel in June 2016 and in June 2026; and if he will make a statement on the matter. [63452/26]

885. Deputy Richard Boyd Barrett asked the Tánaiste and Minister for Finance the estimated additional revenue that would be raised in a full year if, in addition to the existing rate, higher rates of capital acquisitions tax were applied to the portion of cumulative benefits received by a beneficiary above €1 million, €2 million, €3 million and €5 million respectively; and the estimated revenue effect of applying a r…

886. Deputy Fionntán Ó Súilleabháin asked the Tánaiste and Minister for Finance if he will review the eligibility criteria for the help to buy (HTB) incentive scheme, to address the exclusion of Irish citizens living permanently in the State who operate as cross-border workers, paying income tax in Northern Ireland but residing in the Republic of Ireland, who are currently disqualified from the scheme due to not havi…

887. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the estimated additional annual receipts to the Exchequer and to the Social Insurance Fund, in income tax, arising from the increases in the national minimum wage since 2020; and if he will make a statement on the matter. [64438/26]

888. Deputy Aengus Ó Snodaigh asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation to list the residential buildings in the estate of the Office of Public Works which are derelict or vacant; and the length of time they have been unoccupied. [59544/26]

889. Deputy Carol Nolan asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the salary of the chief executive in each organisation and agency funded by his Department; and if he will make a statement on the matter. [59560/26]

890. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation whether a single system exists linking the budget line that authorises expenditure through to the tender, contract award, purchase order, invoice and final payment across central Government; the proportion of total procurement expenditure that can currently be traced on an end-to-end basis; and …

891. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation whether unique identifiers are applied to suppliers, tenders, contracts and payments on a consistent basis across public bodies to allow procurement data to be aggregated and compared; if no such common identifiers exist, the plans in place to introduce them; and if he will make a statement on t…

892. Deputy Ken O'Flynn asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation to set out the procurement spend data collected by the Office of Government Procurement in each year since 2019; whether the collection of project level procurement spend data was reduced or discontinued after 2019; the reason for any such change; and if he will make a statement on the matter. […