Tax Code

661. Deputy Cathy Bennett asked the Tánaiste and Minister for Finance his response to reports that non-VAT registered farmers selling to other non-VAT registered farmers in marts incurring additional tax due to a reduction in the flat-rate VAT top-reducing; if he is concerned that this disincentivises the sale of cattle through marts and may negatively impact security of payment and transparency a…

664. Deputy Peter Roche asked the Tánaiste and Minister for Finance if consideration has been given to removing actively farmed land from residential zoned land tax; and if he will make a statement on the matter. [59100/26]

678. Deputy Michael Cahill asked the Tánaiste and Minister for Finance to implement a broader review of capital acquisition tax thresholds to better reflect contemporary family relationships and living arrangements; and if he will make a statement on the matter. [55116/26]

680. Deputy Darren O'Rourke asked the Tánaiste and Minister for Finance if he plans to address the inequity between the treatment of exchange-traded funds for tax purposes, and the taxation of other gains from the disposal of financial instruments; and if he will make a statement on the matter. [55130/26]

682. Deputy Shay Brennan asked the Tánaiste and Minister for Finance in relation to capital gains tax and the exemptions that are available, the number of individuals/companies that actually paid the headline 33% rate in 2025; the amount that paid less than that; the exemptions that are mainly used to reduce the actual headline rate; and if he will make a statement on the matter. [55198/26]

697. Deputy Darren O'Rourke asked the Tánaiste and Minister for Finance whether his Department or the tax strategy group has assessed the revenue potential of a levy on transfer and self-connecting passengers at Irish airports, being passengers whose journeys neither begin nor end in the State; if his attention has been drawn to a 2023 study commissioned by the Ministry of Finance of the Netherlan…

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]

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…

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]

734. Deputy Carol Nolan asked the Tánaiste and Minister for Finance if he will consider reducing the VAT rate on animal vaccines and essential farm medicines to 0% as proposed by an organisation (details supplied); and if he will make a statement on the matter. [56266/26]

735. Deputy Carol Nolan asked the Tánaiste and Minister for Finance if he will examine the proposal from an organisation (details supplied) to increase the CAT Category A threshold from €400,000 to €500,000 and to retain 90% agricultural relief for genuine farmers; and if he will make a statement on the matter. [56267/26]

736. Deputy Carol Nolan asked the Tánaiste and Minister for Finance if he will consider revising stamp duty on agricultural land in line with residential rates, as proposed by an organisation (details supplied); and if he will make a statement on the matter. [56268/26]

737. Deputy Carol Nolan asked the Tánaiste and Minister for Finance if he will address the discrepancy between the livestock VAT rate and the Flat Rate Addition VAT rate, as highlighted by an organisation (details supplied); and if he will make a statement on the matter. [56269/26]

738. Deputy Joe Cooney asked the Tánaiste and Minister for Finance the estimated cost in 2027 if the stamp duty on credit and debit cards was capped at €2 per year. [56299/26]

739. Deputy Michael Cahill asked the Tánaiste and Minister for Finance to urgently reform the inequality of the inheritance tax system and ensure equality for all families and loved ones of childless citizens; if he will address the discrimination that currently exists; and if he will make a statement on the matter. [56395/26]

747. Deputy Martin Kenny asked the Tánaiste and Minister for Finance the estimated annual cost of reducing the livestock VAT rate to 4.5%; and if he has the powers to reduce it. [56506/26]

748. Deputy Cian O'Callaghan asked the Tánaiste and Minister for Finance if his Department has examined whether the receipt of taxable benefits-in-kind during periods of unpaid statutory maternity leave, particularly relating to employer-provided health insurance, prevents employees from availing of the look-back provision when calculating average earnings for the standard capital superannuation b…

749. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance to provide an exhaustive list of all double tax agreements and ‘limited scope agreements’ that investors in IREF to avail of a lower dividend withholding tax; and the specific maximum lower rate for each jurisdiction. [56602/26]

750. Deputy Seán Kyne asked the Tánaiste and Minister for Finance in regard to the deemed disposal rule on electronic funds transfer (EFTs) whether our EU partners have more favourable rules, whether he believes this rule is a disincentive to EFT investment and encourages investors into the housing market as an alternative investment, whether he will carry out a review of the deemed disposal rule;…

753. Deputy Barry Ward asked the Tánaiste and Minister for Finance the position regarding any review of the tax rate payable on the profits on financial investments; and if he will make a statement on the matter. [56608/26]

754. Deputy Barry Ward asked the Tánaiste and Minister for Finance his views on whether the existing level of capital gains tax acts as a disincentive to investment in the stock market; and if he will make a statement on the matter. [56609/26]