Topics / Tax Code

A subject heading for parliamentary questions

Tax Code

802 questions from 113 TDs, between 22 January 2025 and 20 October 2026.

802
questions
785 written, 17 oral
113
TDs have asked
11
parties and groups
Independents counted together
11
departments asked

Questions per month

The record holds no questions for August, when the Dáil does not sit.

Jan 2025Oct 2026
Show as a table
MonthQuestions
January 202516
February 202556
March 202520
April 202538
May 202531
June 202535
July 202540
August 20250
September 202536
October 202518
November 202548
December 202559
January 202625
February 202642
March 202643
April 202667
May 202645
June 202628
July 202660
August 20260
September 202672
October 202623

Who asks, by party

The party each TD belonged to on the day, in alphabetical order. Parties differ a lot in size, and members of the Government answer questions rather than ask them, so this shows who raised it, not how much a party cares about it.

  • 100% RDR3 from 1 TD · 1 seat today
  • Aontú20 from 2 TDs · 2 seats today
  • Fianna Fáil201 from 32 TDs · 48 seats today
  • Fine Gael196 from 22 TDs · 38 seats today
  • Green Party12 from 1 TD · 1 seat today
  • Independent76 from 10 TDs · 15 seats today
  • Independent Ireland65 from 3 TDs · 4 seats today
  • Labour Party24 from 8 TDs · 11 seats today
  • People Before Profit-Solidarity21 from 3 TDs · 3 seats today
  • Sinn Féin156 from 23 TDs · 39 seats today

The TDs who asked most

Members of the Government answer questions rather than ask them. Each question counts once.

  1. 61
  2. 59
  3. 56
  4. 42
  5. 29
  6. 26
  7. 25
  8. 18

Asked of

Debated under the same heading

Debates whose official heading is exactly these words.

The questions

Ken O'Flynn Written 4 Dec 2025 · to Finance
243. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the total customs duty and import VAT collected on buses imported into the State from Great Britain and other non-EU countries in each of the past five years; and if he will provide a breakdown by year and engine type where available. [68772/25]
Ken O'Flynn Written 4 Dec 2025 · to Finance
244. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if his Department has engaged with the Department of Transport regarding the tax implications identified by operators participating in Local Link and school transport tenders, particularly the inability to reclaim VAT on new buses; and if he will outline the nature and outcome of any such interdepartmental discussions. [68773/25]
Ken O'Flynn Written 4 Dec 2025 · to Finance
245. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if the Department has modelled the fiscal impact of allowing licensed bus operators to benefit from an accelerated capital allowance for the purchase of new low-emission buses; and if he will provide the estimated costings under scenarios of 20 percent, 30 percent and 40 percent accelerated allowance rates. [68774/25]
Ken O'Flynn Written 4 Dec 2025 · to Finance
246. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if any assessment has been carried out of the interaction between the VAT exemption for passenger transport and Ireland’s transport-sector decarbonisation targets; and if he will provide the conclusions of any such analysis. [68775/25]
Ken O'Flynn Written 4 Dec 2025 · to Finance
247. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of licensed bus operators that have accessed the VAT 71 touring-coach refund scheme in each of the past five years; the total value refunded; and whether the Department has analysed the differential impact of this scheme on touring operators compared with school-transport and mixed-service operators. [68776/25]
Ken O'Flynn Written 4 Dec 2025 · to Finance
248. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if Revenue has issued guidance to licensed bus operators on the verification of UK origin under the EU–UK Trade and Cooperation Agreement for the importation of buses; and if he will provide copies of any such guidance issued since 2021. [68777/25]
Ken O'Flynn Written 4 Dec 2025 · to Finance
249. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if the Revenue Commissioners will provide a breakdown of all vehicle-registration enforcement actions in each of the past five years by vehicle category, including Irish-registered, EU-registered, non-EU-registered, and Ukrainian-registered vehicles, in order to establish the scale of compliance activity by exemption type. [68946/25]
John Paul O'Shea Written 3 Dec 2025 · to Finance
111. Deputy John Paul O'Shea asked the Tánaiste and Minister for Finance if his Department will review the operation of the six year clawback rule under section 89(4) of the Capital Acquisitions Tax Consolidation Act 2003, in circumstances where an inheritor of agricultural property is unable, due to severe disability or long-term residential care needs, to farm the land or reinvest in agricultural property; if he wi…
Pearse Doherty Written 2 Dec 2025 · to Finance
161. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated cost of extending the reduced VAT rate of 9% applied to electricity and gas to also cover home heating oil; and if he will make a statement on the matter. [67318/25]
Shane Moynihan Written 2 Dec 2025 · to Finance
162. Deputy Shane Moynihan asked the Tánaiste and Minister for Finance whether consideration will be given to reform of the deemed disposal rule and exit tax on investment funds. [67324/25]
Roderic O'Gorman Written 2 Dec 2025 · to Finance
181. Deputy Roderic O'Gorman asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 430 of 11 September 2023, if any work has been carried out by his Department on the potential of reducing the VAT rate applied to non-alcoholic beverages in hospitality sector from standard 23% to 13.5% to bring it in line with rate of other non-alcoholic beverages; and if not, if he will commit to further i…
Barry Ward Written 2 Dec 2025 · to Enterprise
197. Deputy Barry Ward asked the Minister for Enterprise, Tourism and Employment the engagement he has had with an association (details supplied) that seeks to encourage businesses to pass on the planned VAT rate reduction to customers; and if he will make a statement on the matter. [67969/25]
Barry Ward Written 2 Dec 2025 · to Enterprise
198. Deputy Barry Ward asked the Minister for Enterprise, Tourism and Employment the engagement he has had with an association (details supplied) that seeks to encourage businesses to pass on the planned VAT rate reduction to customers; and if he will make a statement on the matter. [67970/25]
Barry Ward Written 2 Dec 2025 · to Enterprise
199. Deputy Barry Ward asked the Minister for Enterprise, Tourism and Employment the engagement he has had with an association (details supplied) that seeks to encourage businesses to pass on the planned VAT rate reduction to customers; and if he will make a statement on the matter. [67971/25]
Barry Ward Written 26 Nov 2025 · to Finance
137. Deputy Barry Ward asked the Tánaiste and Minister for Finance if any review or research has been carried out into the potential cost to the Exchequer of waiving the cost of local property tax for all those in receipt of the state pension; and if he will make a statement on the matter. [66404/25]
Barry Ward Written 26 Nov 2025 · to Finance
138. Deputy Barry Ward asked the Tánaiste and Minister for Finance if any review or research has been carried out into the potential cost to the Exchequer of waiving the cost of local property tax for all those in receipt of the widows pension; and if he will make a statement on the matter. [66405/25]
Barry Ward Written 26 Nov 2025 · to Finance
139. 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. [66406/25]
Barry Ward Written 26 Nov 2025 · to Finance
140. Deputy Barry Ward asked the Tánaiste and Minister for Finance his views on the merits of waiving the cost of the local property tax for all those in receipt of the widows pension; and if he will make a statement on the matter. [66407/25]
Barry Ward Written 26 Nov 2025 · to Finance
141. Deputy Barry Ward asked the Tánaiste and Minister for Finance his views on the merits of waiving the cost of the local property tax for all those in receipt of the State pension; and if he will make a statement on the matter. [66408/25]
Barry Ward Written 26 Nov 2025 · to Finance
142. Deputy Barry Ward asked the Tánaiste and Minister for Finance if he will consider extending the provisions of the commuter ticket incentive so as not to disadvantage commuters who are just outside the band; and if he will make a statement on the matter. [66409/25]
Ken O'Flynn Written 26 Nov 2025 · to Finance
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 will assess the impact…
Ken O'Flynn Written 26 Nov 2025 · to Finance
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]
Catherine Callaghan Written 26 Nov 2025 · to Agriculture
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]
Peadar Tóibín Written 25 Nov 2025 · to Finance
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]
Pearse Doherty Written 25 Nov 2025 · to Finance
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]