Tax Code

777. Deputy Shay Brennan asked the Tánaiste and Minister for Finance for an update and timeline for publication of the planned Roadmap on Taxation of Retail Investment. [57115/26]

778. Deputy Shay Brennan asked the Tánaiste and Minister for Finance if products subject to investment by the providers of new personal investment accounts using moneys invested through the new accounts will be subject to deemed disposal taxation. [57116/26]

779. Deputy Shay Brennan asked the Tánaiste and Minister for Finance the reason Ireland has introduced a dividend participation exemption but not a similar substantial shareholding exemption; if an assessment has been carried out on the risks of Ireland losing out on investment to other jurisdictions who have introduced both exemptions; if he will amend section 626B of the Irish Taxes Consolidatio…

782. Deputy Aidan Farrelly asked the Tánaiste and Minister for Finance to estimate the annual cost of raising the personal exemption on capital gains tax from the existing €1,270 per annum to €2,500 per annum. [57155/26]

789. Deputy Aidan Farrelly asked the Tánaiste and Minister for Finance the estimated annual cost of capital gains tax relief under section 604A; and if he will make a statement on the matter. [57351/26]

792. Deputy Michael Cahill asked the Tánaiste and Minister for Finance to reform the inequity of the inheritance tax system, to address the anomalies that exist and ensure equality for all families and loved ones of childless citizens, if he will address the discrimination that currently exists in relation to inheritance tax; and if he will make a statement on the matter. [57404/26]

797. Deputy James Geoghegan asked the Tánaiste and Minister for Finance to review correspondence (details supplied); and if he will make a statement on the matter. [57483/26]

805. Deputy Matt Carthy asked the Tánaiste and Minister for Finance the number of times he intends to increase carbon tax on petrol, diesel, green diesel and home heating oil until 2030; the total amount in each instance; and if he will make a statement on the matter. [58021/26]

808. Deputy Conor D. McGuinness asked the Tánaiste and Minister for Finance to provide details of all planned increases in carbon tax on petrol, diesel, marked gas oil, kerosene and other home heating fuels between now and 2030, including the scheduled date of each increase, the estimated additional annual cost to households arising from each increase, and the cumulative additional annual cost by …

820. Deputy Roderic O'Gorman asked the Tánaiste and Minister for Finance if his Department intends to carry out a full review of the levy imposed on private occupational pensions; and if there are plans to restore any of the monies collected; and if he will make a statement on the matter. [58731/26]

829. Deputy Peter Roche asked the Tánaiste and Minister for Finance what measures his department is considering to reduce the tax burden on small and medium-sized enterprises in towns such as Tuam, Athenry, Gort, and Loughrea that continue to face increasing operating costs; and if he will make a statement on the matter. [59166/26]

830. Deputy Peter Roche asked the Tánaiste and Minister for Finance whether his Department has considered additional taxation measures for family farms, including amendments to agricultural relief and retirement relief, to support farm succession in counties such as Galway; and if he will make a statement on the matter. [59167/26]

836. Deputy Peter Roche asked the Tánaiste and Minister for Finance if consideration has been given to removing actively farmed land from residential zoned land tax; and if he will make a statement on the matter. [59175/26]

842. Deputy Ruairí Ó Murchú asked the Tánaiste and Minister for Finance his Department's plans to engage with Northern and British authorities on the issues facing cross border workers and employers and particularly cross-Border remote workers as regards taxation matters; and if he will make a statement on the matter. [59239/26]

267. Deputy Marie Sherlock asked the Tánaiste and Minister for Finance the basis upon which local property tax is applied to congregated settings; and whether it should be applied to rooms or to the congregated building. [54425/26]

268. Deputy Pa Daly asked the Tánaiste and Minister for Finance the engagement his Department has had with the Revenue Commissioners regarding the VAT registration obligations arising for taxi drivers from the use of taxi platforms operating the ‘reverse charge’ mechanism; the expected timeline for related measures or announcements on this issue; the supports that will be put in place to assist dr…

271. Deputy Michael Cahill asked the Tánaiste and Minister for Finance to consider reducing inheritance tax and ultimately phasing it out; and if he will make a statement on the matter. [54485/26]

272. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the Department's assessment of the impact of inflation on the real value of household savings held in low-interest demand-deposit accounts; whether his Department has conducted or commissioned any analysis of the erosion of purchasing power in such accounts over the past decade; and if he will make a statement on the matter. [5450…

273. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the current tax treatment of deposit interest (DIRT) takes into account the real, inflation-adjusted return to savers, as opposed to the nominal return; and if he will make a statement on the matter. [54508/26]

280. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 231 of June 2026, the original projected cost of the VAT reduction on apartments for the year 2027. [54685/26]

281. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated cost of the VAT reduction on apartments for 2026. [54686/26]

282. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance his Department's assessment of the impact of inflation on the real value of household savings held in low-interest demand-deposit accounts; if his Department has conducted or commissioned any analysis of the erosion of purchasing power in such accounts over the past decade; if the current tax treatment of deposit interest (DIRT) t…

205. Deputy Richard Boyd Barrett asked the Tánaiste and Minister for Finance the estimated cost based on the valuations underpinning the local property tax and any other taxes on land and property, the total uplift in land value nationwide associated with rezoning, public infrastructure delivery, and other initiatives of public bodies, therefore the total revenue that could be raised by a 50% wind…

217. Deputy Ryan O'Meara asked the Tánaiste and Minister for Finance if he plans to review benefit-in-kind being charged on staff events and hospitality related spending including working lunches and food deliveries; and if he will make a statement on the matter. [53513/26]

218. Deputy Ryan O'Meara asked the Tánaiste and Minister for Finance if he will consider a no-tax policy on customer tips and gratuities, allowing hospitality workers to retain 100% of tips voluntarily given to them, whether paid by cash or electronically; and if he will make a statement on the matter. [53514/26]