Tax Code

357. Deputy Colm Burke asked the Tánaiste and Minister for Finance if his Department has now agreed with the Department of Finance where housing agencies have entered into agreements with building contractors for both the purchase and the building of apartments, that the VAT rate is now reduced to 9% both for the building and the site costs; and if he will make a statement on the matter. [65821/25…

367. Deputy Marie Sherlock asked the Tánaiste and Minister for Finance if his Department has engaged with the European Commission in relation to the inclusion of breast pumps and attachments within the categories of goods and services listed in Annex III of the EU VAT Directive, which would allow for a lower VAT rate on breast pumps and attachments as is the case for other medical equipment and ap…

376. Deputy Brendan Smith asked the Tánaiste and Minister for Finance if cross-Government measures, including taxation measures, will be introduced to reduce the sale of land to non-farming interests, and particularly large-scale businesses, with specific reference to the need to support small farm holders who may wish to buy neighbouring farm land; and if he will make a statement on the matter. […

356. Deputy Brian Stanley asked the Tánaiste and Minister for Finance when he intends to abolish the deemed disposal regime applicable to investment funds; the timeline for implementing the recommendations of the Funds Sector 2030 Report in this regard; and if he will make a statement on the matter. [71372/25]

357. Deputy Brian Stanley asked the Tánaiste and Minister for Finance if he has assessed the impact of the deemed disposal regime on ordinary retail investors and pension savers; if he accepts that the requirement to pay tax on unrealised gains penalises long term saving and undermines financial planning for households; the way in which the recommendations of the Funds Sector 2030 Report will addr…

358. Deputy Brian Stanley asked the Tánaiste and Minister for Finance if he has examined the way in which the deemed disposal regime places Ireland at a disadvantage compared to other EU member states where investors are not taxed on unrealised gains; the way in which the Funds Sector 2030 Report proposes to align Ireland's framework with international best practice; and if he will make a statemen…

363. Deputy Louis O'Hara asked the Tánaiste and Minister for Finance if it is legal for a company to pay the benefit-in-kind tax liability arising from benefits given to the directors of the company; and if he will make a statement on the matter. [71561/25]

3. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the number of people that have filed an updated valuation for the LPT that have gone up a band; the average additional cost for those households; and if he will make a statement on the matter. [64573/25]

4. Deputy Roderic O'Gorman asked the Tánaiste and Minister for Finance the amount of revenue generated from the rezoned land tax in 2024 and in 2025; the number of landowners who sought exemptions from the tax; the number that were granted; the percentage of the overall land covered by the tax that was granted an exemption; and if he will make a statement on the matter. [64997/25]

5. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the reason no assessment has been carried out by his Department on the effect of the 2026 local property tax revaluation on homeownership affordability and private rental supply, given the confirmed upward movement in valuation bands and the rising financial pressure on households; if he will commit to publishing a full county-level…

8. Deputy Rose Conway-Walsh asked the Tánaiste and Minister for Finance if his Department is considering any review or potential increase of the VAT registration threshold for the self-employed; and if he will make a statement on the matter. [64580/25]

15. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance the reason a graduated VAT system based on business size or turnover was not considered to support small and family-run SMEs; if his Department has examined such an approach to provide meaningful relief for community businesses; the alternative measures being developed to ease the VAT burden on smaller enterprises; and if he wil…

18. Deputy Barry Ward asked the Tánaiste and Minister for Finance the position regarding the review of inheritance tax within his Department; the parameters for this review; and if he will make a statement on the matter. [62396/25]

24. Deputy John Lahart asked the Tánaiste and Minister for Finance the annual revenue generated for the Exchequer from inheritance tax; and if he will make a statement on the matter. [64359/25]

31. Deputy Joe Neville asked the Tánaiste and Minister for Finance following on from his Department announcing the reduction in tax that applies where an individual invests in Irish funds and life assurance policies, the benefits this will have on the Stock Exchange; and his plans to continue to keep the progress; and if he will make a statement on the matter. [64555/25]

35. Deputy Edward Timmins asked the Tánaiste and Minister for Finance if he will reintroduce indexation for capital gains; and if he will make a statement on the matter. [64608/25]

38. Deputy Edward Timmins asked the Tánaiste and Minister for Finance if work will be carried out to simplify the exclusion process whereby farmed land is subject to the residential zoned land tax; and if he will make a statement on the matter. [55032/25]

49. Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance if his attention has been drawn to the local property tax band changes; the reason Galway city is the area with the highest percentage of people going up a band, at 15%, compared to a 4% national average; and if he will make a statement on the matter. [64221/25]

283. Deputy Albert Dolan asked the Tánaiste and Minister for Finance the current VAT policy in respect of UK customers purchasing livestock animals in Ireland for export to the UK; and the reason UK buyers are required to pay VAT upfront and subsequently claim a refund given that the animals are being exported; and if he will make a statement on the matter. [69037/25]

291. Deputy Michael Collins asked the Tánaiste and Minister for Finance to clarify whether Revenue classifies tax refunds, tax credits (including the rent tax credit), and medical-expense relief refunds strictly as adjustments to tax liability rather than earnings; and if he will make a statement on the matter. [69301/25]

293. Deputy Carol Nolan asked the Tánaiste and Minister for Finance to state if he has abandoned the pledge to gradually increase the threshold for the top rate of tax to €50,000, and if not, to state the timeframe in which he now expects this pledge to be fulfilled; and if he will make a statement on the matter. [69344/25]

296. Deputy Pa Daly asked the Tánaiste and Minister for Finance if the Revenue Commissioners have been instructed by the Department of Social Protection to automatically apply tax to carer’s allowance and carer’s benefit from January 2026; the practical steps Revenue Commissioners will take; if any exemptions or hardship protections will apply for low-income households; and if he will make a state…

297. Deputy William Aird asked the Tánaiste and Minister for Finance to review the VAT regime for cattle haulage in Ireland to ensure parity with other agricultural services; and if he will make a statement on the matter. [69555/25]

236. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of claims made in each of the past five years for preferential tariff treatment under the EU–UK Trade and Cooperation Agreement (TCA) for buses imported from Great Britain; the number of claims approved; the number refused; and the main reasons for refusals, as recorded by Revenue. [68765/25]

237. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of applications for Returned Goods Relief for buses re-imported into the State from the United Kingdom in each of the past five years; the number approved; the number refused; and the main reasons recorded for refusals. [68766/25]