Tax Code

373. Deputy Eamon Scanlon asked the Tánaiste and Minister for Finance if he will consider increasing the 20% income tax threshold to €48,000 in recognition of the pressures facing middle-income earners; and if he will make a statement on the matter. [14355/26]

376. Deputy Michael Murphy asked the Tánaiste and Minister for Finance whether his Department is reviewing the taxation treatment of exchange-traded funds and investment funds, including the eight-year deemed disposal rule and the current exit tax rate; whether consideration is being given to abolishing or reforming deemed disposal, aligning the exit tax rate with the 33% capital gains tax (CGT) r…

377. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether any proposal to introduce continuous, real-time, or expanded withholding tax reporting obligations beyond existing statutory arrangements would require primary legislation approved by the Houses of the Oireachtas [14607/26]

378. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether it is Government policy that any expansion of withholding tax reporting obligations will proceed only by way of primary legislation; and whether draft legislative heads or policy proposals are under preparation relating to expanded or real-time withholding tax reporting requirements [14608/26]

41. Deputy Barry Ward asked the Tánaiste and Minister for Finance his views on whether the existing rate of capital gains tax acts as a disincentive for investment for Irish people; and if he will make a statement on the matter. [13135/26]

42. Deputy Barry Ward asked the Tánaiste and Minister for Finance the position regarding any review of the existing rate of capital gains tax as part of the Government savings and investment strategy (details supplied); and if he will make a statement on the matter. [13136/26]

464. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance whether his Department has examined the introduction of a capped, tax advantaged long term savings or investment account, similar in structure to the Individual Savings Account used in the United Kingdom, as a practical way to help young people build up savings for housing deposits over time; and if he will make a statement on …

465. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance whether his Department has assessed how the combined impact of exit tax, deemed disposal, capital gains tax and dividend taxation affects young people who are trying to save or invest over the long-term for a first home; and if he will make a statement on the matter. [11776/26]

466. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance whether any analysis has been carried out on how capped, tax advantaged long-term savings vehicles could support first-time buyers, particularly younger households, to accumulate housing deposits in a sustainable way without increasing future pressure on the State; and if he will make a statement on the matter. [11777/26]

473. Deputy Paul McAuliffe asked the Tánaiste and Minister for Finance the progress to date designating psychotherapy and counselling services as VAT exempt; the costings if this was to take place; and if he will make a statement on the matter. [11894/26]

476. Deputy Claire Kerrane asked the Tánaiste and Minister for Finance if he will review the annual exemption limits for persons aged 65 years and over for the payment of tax on pensions; when these limits were last reviewed; and if he will make a statement on the matter. [12122/26]

477. Deputy Claire Kerrane asked the Tánaiste and Minister for Finance if he will consider the situation arising for some pensioners who due to the increase in the State pension in Budget 2026 are now paying more tax on their modest occupational pensions leaving them financially worse off; if this will be examined (details supplied); and if he will make a statement on the matter. [12123/26]

480. Deputy Pa Daly asked the Tánaiste and Minister for Finance to clearly outline the VAT obligations arising from reverse charge mechanisms; and if he will make a statement on the matter. [12345/26]

482. Deputy Shónagh Ní Raghallaigh asked the Tánaiste and Minister for Finance the measures he is taking to reform the system of tax expenditures and to strengthen tax evaluation practices within his Department, so as to ensure that the billions in revenue foregone annually is subject to robust scrutiny and demonstrably effective in achieving stated policy objectives; and if he will make a stateme…

484. Deputy Emer Currie asked the Tánaiste and Minister for Finance if he will consider personal income tax breaks for families on ICT equipment purchased for school-use; and if he will make a statement on the matter. [12580/26]

502. Deputy Paul Lawless asked the Tánaiste and Minister for Finance to clarify tax obligations for a non-EU national working remotely in Ireland for a U.S. employer, including residency and income thresholds. [12787/26]

166. Deputy Catherine Callaghan asked the Tánaiste and Minister for Finance if he will amend inheritance tax thresholds for individuals who have no children of their own and would like to leave an inheritance to a niece or nephew; and if he will make a statement on the matter. [9956/26]

168. Deputy Naoise Ó Muirí asked the Tánaiste and Minister for Finance his views on amending the ETF deemed disposal rule to encourage retail investment; and if he will make a statement on the matter. [10082/26]

175. Deputy Joe Neville asked the Tánaiste and Minister for Finance if his Department will reconsider the current 38% exit tax on unrealised gains for ETFs, which is discouraging prudent saving; and if he will make a statement on the matter. [10056/26]

193. Deputy Edward Timmins asked the Tánaiste and Minister for Finance to consider increasing the thresholds on capital acquisitions tax; and if he will make a statement on the matter. [9950/26]

196. Deputy Edward Timmins asked the Tánaiste and Minister for Finance to consider reintroducing indexation for capital gains tax; and if he will make a statement on the matter. [9949/26]

204. Deputy Ryan O'Meara asked the Tánaiste and Minister for Finance if the removal of the deemed disposal rule for certain classes of investments will be considered for Budget 2027; and if he will make a statement on the matter. [9553/26]

212. Deputy Michael Cahill asked the Tánaiste and Minister for Finance if he will review the group B and group C thresholds under capital acquisitions tax; and if he will make a statement on the matter. [10068/26]

214. Deputy Catherine Callaghan asked the Tánaiste and Minister for Finance if he plans to review DIRT; and if he will make a statement on the matter. [9955/26]

226. Deputy Colm Burke asked the Tánaiste and Minister for Finance if he will consider amending the capital acquisition tax rules in order that those who are childless can leave a greater amount to loved ones in their will without a large tax bill being incurred; and if he will make a statement on the matter. [9958/26]