Tax Code

143. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if he will review the current VAT treatment applied to bus and coach operators; if he is aware that only tour operators are eligible to reclaim VAT on the purchase of new buses under the VAT 71 scheme, while school-bus and mixed-service operators who operate on significantly lower annual mileage and turnover are excluded; if he wi…

144. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if he will examine the impact of VAT and customs duties on buses being imported from the UK by Irish operators; if he will consider measures to reduce the cost burden, given the current shortage of buses in the State; and if he will make a statement on the matter. [66432/25]

257. Deputy Catherine Callaghan asked the Minister for Agriculture, Food and the Marine if he will consider improving competitiveness by introducing a reduced stamp duty rate of 1% for green-certified farmers between the ages of 35 and 40; and if he will make a statement on the matter. [66366/25]

255. Deputy Peadar Tóibín asked the Tánaiste and Minister for Finance if he will clarify the position of the State regarding stamp duty for large tranches of mortgage sales (details supplied). [66139/25]

261. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the way in which the price of 20 cigarettes in Ireland will be affected given the current European Commission proposal for a new own resource based on a tobacco consumption tax and if he will make a statement on the matter. [65433/25]

262. Deputy Niall Collins asked the Tánaiste and Minister for Finance if he will consider deferring a requirement to register VAT for poultry farmers (details supplied) in order to allow more time to restructure; and if he will make a statement on the matter. [65459/25]

280. Deputy Barry Ward asked the Tánaiste and Minister for Finance his views on whether the existing level of deposit interest retention tax acts as a disincentive to investment in the stock market; and if he will make a statement on the matter. [66054/25]

281. 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. [66055/25]

120. Deputy Barry Ward asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 392 of 12 November 2025, if research has been carried out into the creation of an upper limit cap on the cost of local property tax; and if he will make a statement on the matter. [64118/25]

121. Deputy Barry Ward asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 392 of 12 November 2025, if his Department has carried out estimates on the cost to the Exchequer of implementing an upper limit cap on the cost of local property tax; and if he will make a statement on the matter. [64119/25]

122. Deputy Barry Ward asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 392 of 12 November 2025, his views on the merits of putting in place an upper limit cap on the cost of local property tax to avoid putting undue financial burden on families and individuals; and if he will make a statement on the matter. [64120/25]

346. Deputy Thomas Gould asked the Minister for Finance for an update on plans for deemed disposal tax. [62830/25]

347. Deputy Emer Currie asked the Minister for Finance if he has considered any changes to the inheritance tax policy for individuals without children; and if he will make a statement on the matter. [62956/25]

348. Deputy Emer Currie asked the Minister for Finance the estimated cost of making changes to CAT to address concerns regarding inheritance tax policy for individuals without children; and if he will make a statement on the matter. [62957/25]

349. Deputy Ruth Coppinger asked the Minister for Finance to consider an alternative system for local property tax for those estates that have not been taken in charge by a council, given issues that have arisen (details supplied); and if he will make a statement on the matter. [62972/25]

350. Deputy James Geoghegan asked the Minister for Finance the steps his Department has taken to review or renegotiate Ireland's obligations under the Foreign Account Tax Compliance Act, particularly in relation to the requirement for Irish residents to complete US tax forms when opening bank accounts; if he will consider measures to reduce the administrative burden on non-US persons; and if he wi…

351. Deputy James Geoghegan asked the Minister for Finance if he will review the level of principal private residence relief available in cases involving primary carers and family-related absences; if he intends to examine how the relief applies to particular cases (details supplied), where current rules do not reflect the circumstances of many families; and if he will make a statement on the matt…

361. Deputy Emer Currie asked the Minister for Finance the number of beneficiaries of TaxSaver tickets in each of the past 10 years up to 2024; and the estimated cost of the scheme in each year. [63455/25]

362. Deputy Emer Currie asked the Minister for Finance whether his Department has carried out, or plans to carry out, an assessment of the potential implications for the tobacco market arising from the proposed tax equalisation measures under the revised EU Tobacco Taxation Directive, particularly where higher excise rates may increase the price of roll-your-own (RYO) tobacco and fuel increases in…

226. Deputy Barry Ward asked the 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. [62349/25]

227. Deputy Barry Ward asked the Minister for Finance the position regarding a timeline for the publication of his review into inheritance tax; and if he will make a statement on the matter. [62350/25]

369. Deputy Michael Healy-Rae asked the Minister for Finance if measures will be introduced to counter imbalances in the allocation of capital acquisitions tax (details supplied); and if he will make a statement on the matter. [62192/25]

376. Deputy Eoin Hayes asked the Minister for Finance his policy proposals to broaden the tax base; and if he will make a statement on the matter. [61046/25]

386. Deputy Michael Cahill asked the Minister for Finance to clarify issues in regard to the Finance Bill 2026 in respect of purchasing an apartment (details supplied); and if he will make a statement on the matter. [61256/25]

391. Deputy Michael Cahill asked the Minister for Finance to consider as a solution to the capital acquisition tax issue (inheritance) to classify the next-of-kin (details supplied) to be automatically promoted to ‘child status’ when it arises; the estimated cost of such a measure in view of the obvious discrimination given the drop from €400 thousand to €40 thousand in the allowance is incredibly…