Tax Code

230. Deputy Pádraig O'Sullivan asked the Tánaiste and Minister for Finance if any consideration or investigation is underway since Budget 2026 to assess the appropriateness of a VAT reduction to stimulate the construction sector; and if he will make a statement on the matter. [9540/26]

177. Deputy Shay Brennan asked the Tánaiste and Minister for Finance the current processes in relation to emergency taxation; and if he will address related issues raised in correspondence (details supplied). [8830/26]

374. Deputy Aidan Farrelly asked the Tánaiste and Minister for Finance to explain the policy reasoning behind applying a higher-than-normal rate of capital gains tax to exchange-traded funds; and if he will make a statement on the matter. [7581/26]

392. Deputy Roderic O'Gorman asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 124 of 28 May 2025, which source of data the Revenue Commissioners used to estimate the cost of reducing VAT on bicycles in his reply. [8109/26]

403. Deputy Liam Quaide asked the Tánaiste and Minister for Finance the estimated revenue that would be raised if all carers who have outstanding tax payments were to pay in full; and if he will make a statement on the matter. [8559/26]

404. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance if he will examine the impact of the current exit tax on investment funds on ordinary savers and those attempting to plan for retirement; whether he will consider reducing this rate in order to better support long term personal investment; and if he will make a statement on the matter. [8581/26]

405. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance if he will review the operation of the eight-year deemed disposal rule which triggers tax on unrealised gains, including its impact on long term investing and retirement planning; and whether he will consider abolishing this rule; and if he will make a statement on the matter. [8582/26]

406. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance if he has examined the absence of any tax advantaged investment account for small scale investors in Ireland; and whether he will consider introducing a scheme similar to the UK individual savings account to support ordinary people in building long term financial security; and if he will make a statement on the matter. [8583/26…

407. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance whether he accepts that the current tax treatment of investments disproportionately benefits the very wealthy while discouraging ordinary workers from building savings outside of pensions; and the measures he intends to bring forward to address this imbalance; and if he will make a statement on the matter. [8584/26]

408. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance whether he will examine the current tax treatment of rental income for small scale landlords; and if he will make a statement on the matter. [9231/26]

30. Deputy Eoin Hayes asked the Tánaiste and Minister for Finance if will consider a grace period, payment plans, or a disregard for the newly discovered liability of income tax accrued by those in receipt of carer's payment as a result of the new sharing of data on payments from the Department of Social Protection to the Revenue Commissioners from 2026 onwards; and if he will make a statement on …

371. Deputy Cathal Crowe asked the Tánaiste and Minister for Finance if he will consider requests (details supplied) regarding Revenue's guidelines for determining employment status for taxation purposes; and if he will make a statement on the matter. [6392/26]

372. Deputy Mark Wall asked the Tánaiste and Minister for Finance if an imported vehicle is required to be in working order to be registered for VRT. [6403/26]

373. Deputy Emer Currie asked the Tánaiste and Minister for Finance the next steps his Department will take to remove the deemed disposal rule on ETFs following budget 2026; and if he will make a statement on the matter. [5448/26]

374. Deputy Michael Fitzmaurice asked the Tánaiste and Minister for Finance the changes in VAT for farmers that sell livestock in marts; and if the funding from same is going to the Exchequer; and if he will make a statement on the matter. [5450/26]

376. Deputy Barry Ward asked the Tánaiste and Minister for Finance if his attention has been drawn to calls to include gyms under tax relievable medical expenses; the steps he has taken to work towards that position with the Department of Health; and if he will make a statement on the matter. [5527/26]

377. Deputy Barry Ward asked the Tánaiste and Minister for Finance the position regarding engagement he has had with the Department of Health in relation to the creation of a tax credit for those who join gyms to encourage an uptake in gym membership and use; and if he will make a statement on the matter. [5528/26]

76. Deputy Emer Currie asked the Tánaiste and Minister for Finance his view on abolishing the eight-year deemed disposal rule in the capital gains tax system; and if he will make a statement on the matter. [4789/26]

379. Deputy Conor Sheehan asked the Tánaiste and Minister for Finance the reason a person’s private pension (details supplied) is now being taxed at a rate that is 50% more than that of 2025; and if he will make a statement on the matter. [4253/26]

393. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance if he is aware of the challenges faced by workers in the North in relation to positions which offer remote or hybrid working options to employees resident in the South; if he will provide an update on the work that is being done by his Department and any interactions that have occurred with the British Government in relation to…

394. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance if he is aware of the challenges faced by workers in the North in relation to positions which offer remote or hybrid working options to employees resident in the South; if he has requested the Labour Employer Economic Forum, Shared Island Working Group to examine this issue; and if he will make a statement on the matter. [3609/…

37. Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance to provide details of the changes to the way in which income from carer's allowance is assessed for tax in 2026; and if he will make a statement on the matter. [2621/26]

812. Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance if his attention has been drawn to the Karshan Disclosure Opportunity Guidance; if the Government has assessed whether this scheme complies with EU law (Art. 31 Charter, Directive 2003/88/EC). [74843/25]

817. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the safeguards and oversight mechanisms in place to ensure special purpose entities/section 110 companies are only used to create a bona fide securitisation and structured finance; the number of SPEs/S.110 companies that have had their registration as an SPE/S.110 company revoked or declined, in tabular form; and if he will mak…

818. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated share of the €1.24 trillion in assets now held in Irish special purpose entities/section 110 companies related to the Irish economy and economic activity in this State; and if he will make a statement on the matter. [74050/25]