Tax Code

55. Deputy Barry Heneghan asked the Minister for Finance if he will consider replacing the existing vacant homes tax with a vacant property tax, and if he will consider increasing the tax annually by 5% from year two, up to a maximum of 15% over three years, to improve the activation of underused housing stock; and if he will make a statement on the matter. [40197/25]

56. Deputy Barry Heneghan asked the Minister for Finance if he will consider introducing a 9% VAT rate on construction products and materials that deliver measurable carbon savings during the operational phase of a building’s life cycle, to incentivise sustainable construction practices; and if he will make a statement on the matter. [40198/25]

103. Deputy Michael Cahill asked the Minister for Finance if he will review the current interaction between capital gains tax and capital acquisitions tax in the case of lifetime gifts, where the same transaction can result in a significant combined tax burden for both the donor and the recipient, despite a credit mechanism; his views on whether this regime unintentionally discourages lifetime tra…

105. Deputy Pearse Doherty asked the Minister for Finance to provide an update on the OECD tax agreement and the implications for the Irish tax code and corporation tax rates; and if he will make a statement on the matter. [39433/25]

106. Deputy John Connolly asked the Minister for Finance the Government Position on introducing legislation to allow local authorities introduce a commercial bed occupancy tax to raise revenues locally, as requested by a number of local authorities; and if he will make a statement on the matter. [39406/25]

115. Deputy Noel McCarthy asked the Minister for Finance if a review of entrepreneur relief under the capital gains tax code is being considered, particularly in regard to the €1 million lifetime limit and its competitiveness relative to international norms (details supplied); and if he will make a statement on the matter. [39409/25]

130. Deputy Shane Moynihan asked the Minister for Finance if he will consider introducing a preferential capital gains tax rate for landlords who have made their properties available for social housing at below-market rates over an extended period; and if he will make a statement on the matter. [39240/25]

132. Deputy Aindrias Moynihan asked the Minister for Finance if he has examined the capital acquisition tax rules to include childless individuals; and if he will make a statement on the matter. [39365/25]

140. Deputy Shay Brennan asked the Minister for Finance his plans for reform of capital acquisitions tax; and if he will make a statement on the matter. [39057/25]

143. Deputy Darren O'Rourke asked the Minister for Finance to outline plans to reduce the VAT rate in the hospitality sector; the specific proposals being considered presently; and if he will make a statement on the matter. [38947/25]

144. Deputy Pádraig O'Sullivan asked the Minister for Finance if any consideration or investigation is underway ahead of Budget 2026 to assess the appropriateness of a VAT reduction to stimulate the construction sector; and if he will make a statement on the matter. [38578/25]

150. Deputy Barry Ward asked the Minister for Finance his views on the merits of amending existing inheritance tax parameters; if the existing relationship category thresholds can be reviewed; and if he will make a statement on the matter. [38824/25]

154. Deputy Edward Timmins asked the Minister for Finance if he will consider increasing the VAT registration requirement on supply of services from its current very low value of €42,500 and examine an increase to all of the thresholds.; and if he will make a statement on the matter. [39279/25]

156. Deputy James O'Connor asked the Minister for Finance if he will report on his Department's engagement with the Business Tax Stakeholder Forum; and if he will make a statement on the matter. [39276/25]

159. Deputy Naoise Ó Muirí asked the Minister for Finance if his Department has considered the reduction of VAT on the construction of new apartments; the cost of such a measure; and if he will make a statement on the matter. [39367/25]

342. Deputy Edward Timmins asked the Minister for Finance if he will increase the VAT registration requirement on supply of services from its current very low value of €42,500 and look at increasing all the thresholds. [39676/25]

347. Deputy Louis O'Hara asked the Minister for Finance the rationale given by the Minister, or his Department, for the differential treatment of childless individuals under the terms of the capital acquisition tax when compared to individuals with children; whether the Department has any plans to review the arrangements for childless individuals under the capital acquisition tax; and if he will m…

348. Deputy Shane Moynihan asked the Minister for Finance if he will provide an update on the review of capital acquisitions tax; if threshold disparities for individuals without children are being examined as part of this; and if he will make a statement on the matter. [38908/25]

349. Deputy Barry Heneghan asked the Minister for Finance if he will review the capital acquisitions tax group threshold system in light of concerns raised by individuals without children who are disproportionately affected by current inheritance tax rules, particularly where their closest relationships fall outside group A; and if he will make a statement on the matter. [38918/25]

351. Deputy John Lahart asked the Minister for Finance for an update with regard to the unfair disparity in Ireland’s capital acquisitions tax thresholds, which penalises childless individuals when passing on or receiving an inheritance, the current structure of which excludes many people whose closest relationships fall outside the group A category; whether he is minded to favourably review this …

352. Deputy Michael Cahill asked the Minister for Finance to urgently address the disparity in Ireland’s capital acquisitions tax thresholds (details supplied); and if he will make a statement on the matter. [38953/25]

356. Deputy Conor D. McGuinness asked the Minister for Finance if he recognises a possible disparity in Ireland’s capital acquisitions tax thresholds, which leaves out childless individuals when passing on or receiving an inheritance (details supplied); and if he will make a statement on the matter. [39049/25]

358. Deputy Seán Fleming asked the Minister for Finance if income received by way of grants from the State in respect of the following items subject to income tax (details supplied); and if he will make a statement on the matter. [39052/25]

359. Deputy Pat Buckley asked the Minister for Finance to address the unfair disparity in Ireland’s capital acquisitions tax thresholds, which penalise childless individuals when passing on or receiving an inheritance, as the current structure excludes many people whose closest relationships fall outside the group A category; and if he will make a statement on the matter. [39249/25]

369. Deputy Tom Brabazon asked the Minister for Finance if his Department is considering changes to the capital acquisitions tax which childless adults pay. [39553/25]