Tax Code

392. Deputy Barry Ward asked the Minister for Finance further to Parliamentary Question No. 455 of 4 November 2025, his views on the whether the local property tax is equitable given that it is based on property value rather than income; if he is concerned that it is overburdensome on people that live in high value properties with comparatively low income; and if he will make a statement on the ma…

393. Deputy Ann Graves asked the Minister for Finance to consider entering discussions with the childcare provider groups and for the issue of VAT and rates to be looked at with regard to be VAT neutral as opposed to being VAT negative (details supplied). [62040/25]

89. Deputy Michael Healy-Rae asked the Minister for Finance if a Ministerial regulation or guidance under section 46(1) VATCA 2010 clarifying that supplies of completed apartments under combined transaction structures shall be treated as "supply of a completed apartment" for the purpose of the reduced 9% rate (details supplied); and if he will make a statement on the matter. [60253/25]

440. Deputy Séamus McGrath asked the Minister for Finance the reasons the deemed disposal issue relating to exchange-traded funds was not addressed in Budget 2026 and if he intends to address it in the future. [57770/25]

444. Deputy Michael Cahill asked the Minister for Finance to examine a matter regarding an investment scheme (details supplied); and if he will make a statement on the matter. [57906/25]

452. Deputy Charles Ward asked the Minister for Finance the ‘market value’ homeowners affected by defective concrete blocks are expected to declare for local property tax purposes, given that many of these homes are structurally unsound, unmortgageable, and effectively unsellable in some cases having a negative market value due to the cost of demolition and reconstruction far exceeding any residua…

455. Deputy Barry Ward asked the Minister for Finance the position regarding any consideration or review ongoing into creating allowances for people that live in properties that have increased significantly in value relative to their income and are not in a position to afford local property tax; and if he will make a statement on the matter. [58021/25]

458. Deputy Robert O'Donoghue asked the Minister for Finance if he will consider the reintroduction of the 9% VAT rate for cinemas (details supplied); and if he will make a statement on the matter. [58096/25]

459. Deputy Albert Dolan asked the Minister for Finance if he will consider extending the recent VAT reduction applied to the hospitality sector to include the beauty industry, given that beauty salons were classified under hospitality during the Covid-19 closures but are not currently recognised under any defined VAT category; and if he will make a statement on the matter. [58103/25]

463. Deputy Conor Sheehan asked the Minister for Finance the reason for the radical increase in the price of vaping liquid in Budget 2026; and if he will make a statement on the matter. [58237/25]

464. Deputy Peadar Tóibín asked the Minister for Finance his plans to amend the Finance Bill 2025 to reverse the increase in tax liability on pensions to Gardaí and members of the Defence Forces that is negatively affecting recruitment of senior Gardaí and members of the Defence Forces (details supplied). [58240/25]

498. Deputy Emer Currie asked the Minister for Finance to consider tax breaks on ICT equipment purchased through a scheme (details supplied); and if he will make a statement on the matter. [59160/25]

499. Deputy Fionntán Ó Súilleabháin asked the Minister for Finance the reasons for the decision to implement a derelict property tax as opposed to a vacant property tax in Budget 2026; and if he will make a statement on the matter. [59172/25]

506. Deputy Barry Heneghan asked the Minister for Finance if his Department is committed to implementing the findings of a report (details supplied), specifically related to measures that would encourage households to save money for future financial gains including changes to the deemed disposal; and if he will make a statement on the matter. [59478/25]

508. Deputy Michael Cahill asked the Minister for Finance to examine the case regarding inheritance tax outlined in correspondence (details supplied); and if he will make a statement on the matter. [59609/25]

509. Deputy Michael Cahill asked the Minister for Finance the steps being taken to address the concerns (details supplied); and if he will make a statement on the matter. [59613/25]

522. Deputy Ruairí Ó Murchú asked the Minister for Finance further to Parliamentary Question No. 32 of 22 October 2025, if non-medical aids and appliances for people with vision impairment would fall within Annex III of the EU VAT Directive, given the inclusion of goods essential to compensate and overcome disability; if assistive technology would fall within said category where it is not specific…

30. Deputy Barry Heneghan asked the Minister for Finance if he will review the operation of the local property tax in view of the financial hardship it places on older citizens and their carers, particularly those on fixed or low incomes; if he will consider introducing exemptions or enhanced deferral arrangements for persons aged over 80 years and their full-time carers; and if he will make a sta…

31. Deputy Paul Lawless asked the Minister for Finance if he will request the European Commission to change the VAT classification for beauty salons, in order that they may benefit from the same reduced VAT rate as hairdressers announced in Budget 2026; and if he will make a statement on the matter. [57497/25]

32. Deputy Ruairí Ó Murchú asked the Minister for Finance if he will consider applying at the point of sale a zero rate of VAT on aids and appliances designed for usage by people with visual impairments, given the recent increased flexibility under EU VAT law and given the administrative burdens relative to the VAT refund order currently in place; and if he will make a statement on the matter. [57…

38. Deputy Pearse Doherty asked the Minister for Finance the number of homes that will move into a higher band for the local property tax upon revaluation, by county or region; and if he will make a statement on the matter. [57642/25]

194. Deputy Conor Sheehan asked the Minister for Finance if cinemas can be included in the VAT reduction for the hospitality sector; and if he will make a statement on the matter. [56120/25]

196. Deputy Paul McAuliffe asked the Minister for Finance his plans to amend the deemed disposal rule; and if he will make a statement on the matter. [56147/25]

197. Deputy George Lawlor asked the Minister for Finance if tickets to concerts, shows and performances are included in the cut to VAT rate announced in the Budget 2026; and if he will make a statement on the matter. [56258/25]

204. Deputy Catherine Ardagh asked the Minister for Finance if he will address a query relating to deemed disposal (details supplied) and Budget 2026; and if he will make a statement on the matter. [56401/25]