Search the record

homeowners to undertake home energy upgrades, for warmer, healthier and more comfortable homes, with lower energy bills, and this year, a record annual capital budget of more than €550 million has been allocated for these schemes, including the Solar Photovoltaic Scheme, meaning more funding than ever is available … underlines the Government's commitment to supporting households with their energy costs; — the Government is committed to continuing with the planned carbon tax increases, aligning with recommendations from the Climate Change Advisory Council and scientific experts, and to continue to use the additional revenues to fund social welfare

religious orders that are registered charities; for a breakdown, where possible, by tax type, including but not limited to income tax, corporation tax, capital gains tax, DIRT, stamp duty; and if he will make a statement on the matter. [44986/25

orders that are registered charities; if he will provide a breakdown, by tax type (including but not limited to income tax, corporation tax, capital gains tax, DIRT and stamp duty); and if he will make a statement on the matter. [47267/25

Currie asked the Minister for Finance the amount of tax revenue raised from the operation of the deemed disposal rules under the capital gains tax code, broken down per year, from 2020 to present; and if he will make a statement on the matter. [49583/25

deemed disposal regime as it applies to investments in Exchange Traded Funds and align the taxation of gains on ETFs with the capital gains tax regime at 33%, with tax payable only upon an actual disposal.; and if he will make a statement on the matter. [50928/25

Deputy Emer Currie asked the Minister for Finance if he will consider abolishing the eight-year deemed disposal rule in the capital gains tax system; and if he will make a statement on the matter. [49573/25

Deputy Michael Cahill asked the Minister for Finance to change the legislation and exempt compulsory purchase order compensation from capital gains tax, recognising that this is not a voluntary disposal of land; and if he will make a statement on the matter. [48861/25

Deputy Shane Moynihan asked the Minister for Finance if he will consider introducing a preferential capital gains tax rate for landlords who have made their properties available for social housing at below market rates over an extended period; and if he will make a statement on the matter

Deputy Ken O'Flynn asked the Minister for Finance to publish any internal Departmental analysis regarding potential changes to capital gains tax and its projected impact on SMEs, family farms and intergenerational wealth transfer. [44882/25

July 2025, the response to which was an interpretation of the law, to introduce changes in Budget 2026 to exempt individuals from capital gains tax when the family home is subjected to court-mandated delays as part of a divorce settlement, the individual has no control over