Tax Code

236. Deputy Grace Boland asked the Minister for Transport if there is a mechanism by which an individual can retrospectively claim back arrears on motor tax in the event of incapacitation; and if he will make a statement on the matter. [54607/25]

355. Deputy Colm Burke asked the Minister for Finance if consideration would be given to reviewing and removing the deemed disposal rule for investors as this can be punitive on investors and investment; whether consideration has been given to removing it to date; and if he will make a statement on the matter. [55088/25]

357. Deputy Noel McCarthy asked the Minister for Finance the current situation with respect to the eight-year deemed disposal rule; if any consideration was given to the abolition of this rule in the context of Budget 2026; his plans for the reform of this rule as recommended in the Funds Review Report; and if he will make a statement on the matter. [55115/25]

359. Deputy Cathal Crowe asked the Minister for Finance his views on a matter (details supplied); and the timeline for reviewing the matter. [55125/25]

368. Deputy Jennifer Whitmore asked the Minister for Finance his views on the fact that while the DIRT exemption limit of €18,000 for over 65s has not changed for a number of years, increases in the State pension mean that it is increasingly difficult for pensioners to stay under that limit if they have any additional income at all; if he will consider increasing this limit; and if he will make a …

126. Deputy Niamh Smyth asked the Minister for Finance if he will review and address the concerns raised in correspondence (details supplied); and if he will make a statement on the matter. [53037/25]

133. Deputy John Paul O'Shea asked the Minister for Finance his views on the issue in which pensioners start paying tax (details supplied); and if he will make a statement on the matter. [53231/25]

137. Deputy Keira Keogh asked the Minister for Finance if he has considered changes to the inheritance tax policy for individuals without children; if measures to increase the inheritance tax exemption under the current inheritance tax policy in respect of individuals without children are being considered; and if he will make a statement on the matter. [53709/25]

265. Deputy Michael Murphy asked the Minister for Finance his plans regarding life assurance exit tax (LAET), including consideration of reducing the current 41% rate, abolishing the 1% Government levy, and reviewing the eighth-year deemed disposal rule; and if he will confirm whether reform of LAET will be progressed separately to wider work on exit tax and ETFs as part of the funds review implem…

37. Deputy Ruth Coppinger asked the Minister for Finance if an employer, when reimbursing an employee the 24 hour Revenue Commissioners’ approved unvouched subsistence allowance rate of currently €205.53, requires from the employee, not a full vouching, but the evidence that they incurred an overnight stay in a hotel via a receipt; if this employer evidencing requirement will give rise to any diff…

315. Deputy Ken O'Flynn asked the Minister for Finance the cost to the Exchequer in 2024 of the reduced 9 percent VAT rate for hospitality; and whether an analysis has been conducted on its effect on small business survival rates in Cork and Munster. [51152/25]

325. Deputy Cormac Devlin asked the Minister for Finance if he will consider introducing a special tax levy on windfall profits accruing to private IPAS centre contracts/operators; and if he will make a statement on the matter. [51445/25]

332. Deputy Naoise Ó Muirí asked the Minister for Finance the thresholds and rates for Capital Acquisitions Tax; his views on the appropriate relationship for different categories of recipient; and if he will make a statement on the matter. [51919/25]

334. Deputy Danny Healy-Rae asked the Minister for Finance to provide an update on VAT rates for tourism and hospitality (details supplied); and if he will make a statement on the matter. [51955/25]

335. Deputy Danny Healy-Rae asked the Minister for Finance if he will consider a matter (details supplied) regarding rural public houses; and if he will make a statement on the matter. [51956/25]

743. Deputy Carol Nolan asked the Minister for Agriculture, Food and the Marine if he will support calls for the introduction of an income volatility mechanism from an organisation (details supplied); and if he will make a statement on the matter. [51379/25]

746. Deputy Carol Nolan asked the Minister for Agriculture, Food and the Marine if he will support amending the young trained farmer relief to ensure that this relief is extended beyond the expiry date of 31 December 2025, as it is vital to facilitate generational renewal; if he will take steps to also ensure that the age limit for young trained farmers should be increased from the current 35 to i…

747. Deputy Carol Nolan asked the Minister for Agriculture, Food and the Marine if he will support calls for an accelerated capital allowance for slurry storage and associated equipment (LESS), due to expire at the end of December 2025, to be extended; and if he will make a statement on the matter. [51383/25]

227. Deputy Tom Brabazon asked the Minister for Finance if he will review the group A capital acquisitions tax threshold given the increase in property values since 2009; if he is satisfied that the current threshold of €400,000 is adequate compared with the 2009 level of €542,544; and if he is satisfied that the current threshold reflects inflation and housing market realities. [50864/25]

230. Deputy Tom Brabazon asked the Minister for Finance if his Department will abolish the deemed disposal regime as it applies to investments in Exchange Traded Funds and align the taxation of gains on ETFs with the capital gains tax regime at 33%, with tax payable only upon an actual disposal.; and if he will make a statement on the matter. [50928/25]

236. Deputy Michael Cahill asked the Minister for Finance to examine the case for changes to inheritance tax (details supplied) in Budget 2026; and if he will make a statement on the matter. [51059/25]

23. Deputy Colm Burke asked the Minister for Finance if serious consideration will be given to removing VAT on counselling and psychotherapy services to support professionals in the industry and persons who require the service; and if he will make a statement on the matter. [50513/25]

211. Deputy Ken O'Flynn asked the Minister for Finance considering OECD and EU forecasts showing slowed growth and risks from trade policy or tax policy shifts, the contingency planning in place to address possible shortfalls in corporate tax revenue; the adjustments being considered to ensure public finances remain sustainable; and how will such planning protect expenditure for essential services…

223. Deputy Ken O'Flynn asked the Minister for Finance the contingency planning undertaken to deal with a fall in tax revenues, particularly corporation tax, given the Central Bank’s caution that revenue risks could materialise in the coming years. [50415/25]

166. Deputy Pa Daly asked the Minister for Climate, Energy and the Environment if he has met with the Minister for Finance to discuss the tax free exemption of earnings up to €400 by households participating on the microgeneration scheme; if he is aware this might be eliminated; his views on the impact this will have; and if he will make a statement on the matter. [49404/25]