Tax Code

819. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance if he will provide the total number of non-Irish domiciled companies i.e. incorporated in another jurisdiction but fulfil the tax residency test in Ireland; the number of non-domiciled section 110 companies; and if he will make a statement on the matter. [74051/25]

820. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance to provide the number of charitable trusts that own special purpose entities/section 110 companies; the number of SPEs owned by each charitable trust, in tabular form; and if he will make a statement on the matter. [74052/25]

821. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the total corporation tax paid by special purpose entities/section 110 companies for the most recent year data is available; and if he will make a statement on the matter. [74053/25]

822. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance to set out the procedure for suspending a double taxation treaty; and if he will make a statement on the matter. [74054/25]

824. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 252 of 20 March 2025, the reason Jersey does not appear on the list of double taxation agreements; if other jurisdictions have not been included; and if he will make a statement on the matter. [74056/25]

833. Deputy Pat Buckley asked the Tánaiste and Minister for Finance to reduce income tax for working families with children under five, given the unique financial pressure during these early years; and if he will make a statement on the matter. [74829/25]

834. Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance if his attention has been drawn to the Karshan Disclosure Opportunity Guidance, and if he will provide information on the authorisation for this disclosure scheme, if Cabinet approval was sought; the reason the scheme limits disclosures to 2024–2025, when Karshan dealt with misclassification from 2010; the legal basis for the …

841. Deputy Eoin Hayes asked the Tánaiste and Minister for Finance the EU laws his officials were referring to when they advised against targeted VAT changes in their pre-Budget 2026 submission as described in the media (details supplied). [75171/25]

851. Deputy Séamus McGrath asked the Tánaiste and Minister for Finance if the Revenue Commissioners insist on the 1% stamp duty rate on new residential properties being applied to the selling price of the new property as opposed to the selling price minus the 13.5% VAT rate (details supplied); and the procedure that is in place to ensure reimbursement of the overpayment of stamp duty. [1350/26]

862. Deputy Grace Boland asked the Tánaiste and Minister for Finance if consideration will be given to extending the Class A threshold in Capital Acquisitions Tax (CAT) to include bereaved partners in longstanding relationships, not covered by either marriage or the Civil Partnership Act; and if he will make a statement on the matter. [1954/26]

187. Deputy Naoise Ó Muirí asked the Tánaiste and Minister for Finance his views on the way the taxation system could help citizens mitigate risks with regard to the impact of climate change, as identified in the Climate Change Risk Matrix, as published by his Department; and if he will make a statement on the matter. [69920/25]

188. Deputy Michael Cahill asked the Tánaiste and Minister for Finance if he is aware that financial advisers, tax consultants, accountants, and legal professionals widely regard the taxation regime for exchange-traded funds as unnecessarily complex and opaque; if he will consider addressing this issue, including through the possible deletion of Chapter 2, Part 27 of the Tax Acts; and if he will m…

193. Deputy Colm Burke asked the Tánaiste and Minister for Finance if the reduction of VAT on residential construction from 13.5% to 9% now applies beyond the point of sale and to the point of construction as housing agencies may own the land, and many valuable housing projects would not have benefitted from the change otherwise; and if he will make a statement on the matter. [70855/25]

209. Deputy Michael Cahill asked the Tánaiste and Minister for Finance to increase the inheritance tax threshold from €400,000 to €500,000 to account for increased asset values in both agriculture and residential homes; and if he will make a statement on the matter. [73183/25]

211. Deputy Catherine Callaghan asked the Tánaiste and Minister for Finance if he will consider introducing a reduced stamp duty of 1% on land purchases for full-time farmers with a green cert between the ages of 35 and 40, to help ensure the long-term sustainability of Irish agriculture; and if he will make a statement on the matter. [69979/25]

213. Deputy Grace Boland asked the Tánaiste and Minister for Finance if his Department has considered reforms to the taxation and regulatory framework to encourage individuals to invest and save through exchange-traded funds (ETFs); if measures such as simplified reporting, reduced or eliminated exit tax, or inclusion of ETFs in State-backed savings schemes are under review; and if he will make a …

232. Deputy Colm Burke asked the Tánaiste and Minister for Finance if consideration will be given to reviewing and removing the deemed disposal rule for investors as this can be punitive on investors and investment; the reason it has not been removed to date as the final report of the funds review, ‘Funds Sector 2030: A Framework for Open, Resilient and Developing Markets’ was published in October…

237. Deputy Barry Ward asked the Tánaiste and Minister for Finance his views on the merits of conducting an overall assessment of the existing local property tax scheme to create a more equitable system based on ability to pay rather than property value; and if he will make a statement on the matter. [69082/25]

238. Deputy Richard Boyd Barrett asked the Tánaiste and Minister for Finance if he is considering more aggressive tax measures to address the problem of land hoarding and property speculation; and if he will make a statement on the matter. [69914/25]

244. Deputy Naoise Ó Muirí asked the Tánaiste and Minister for Finance the timeframe for the introduction of the new derelict property tax; the way in which this data will be collected; and if he will make a statement on the matter. [65834/25]

245. Deputy Sean Fleming asked the Tánaiste and Minister for Finance for an update on tax measures to incentivise retail investing in Ireland, particularly in relation to ETFs; and if he will make a statement on the matter. [72576/25]

246. Deputy Joe Neville asked the Tánaiste and Minister for Finance the steps his Department is taking to reduce the current requirement that ordinary Irish EFT investors have to pay 38% exit tax on unrealised gains every eight years even if they have not sold; and if he will make a statement on the matter. [73274/25]

253. Deputy Catherine Callaghan asked the Tánaiste and Minister for Finance the progress that is being made on removing the deemed disposal rule; and if he will make a statement on the matter. [69980/25]

341. Deputy Malcolm Byrne asked the Tánaiste and Minister for Finance to outline progress on the Programme for Government commitment to examine the tax treatment of production costs for theatre productions. [73329/25]

343. Deputy Shay Brennan asked the Tánaiste and Minister for Finance his plans to change the current qualifying thresholds for inheritance tax; and if he will make a statement on the matter. [69651/25]