Tax Code

241. Deputy Pearse Doherty asked the Minister for Finance to provide in tabular form the total amount of capital gains tax paid by credit servicing firms and special purpose vehicles holding specified mortgages each year since 2010, in tabular form; and if he will make a statement on the matter. [33348/25]

243. Deputy Louis O'Hara asked the Minister for Finance the way in which his Department is ensuring that people in receipt of social protection payments are taxed properly to avoid an underpayment of income tax and receiving an underpayment bill from the Revenue Commissioners; and if he will make a statement on the matter. [33377/25]

261. Deputy Erin McGreehan asked the Minister for Finance if his Department has considered reducing the VAT rate on home energy upgrades to support households in decarbonising and retrofitting their homes. [31868/25]

273. Deputy Peter 'Chap' Cleere asked the Minister for Finance if there are plans to widen the VAT for small family home bed and breakfast suppliers as is the norm in other countries that have a threshold of €150,000 unlike €37,500 in Ireland at present; and if he will make a statement on the matter. [32093/25]

276. Deputy Niamh Smyth asked the Minister for Finance if he will review correspondence (details supplied); and if he will make a statement on the matter. [32122/25]

279. Deputy Rory Hearne asked the Minister for Finance further to interactions at the Joint Committee on Arts, Media, Communications, Culture and Sport on 28 May 2025 (details supplied), if he will clarify his Department’s interpretation of the Revenue Commissioners v. Karshan (Midlands) Ltd t/a Domino’s Pizza [2023] judgment in the Supreme Court in respect of self-employment versus employment for…

296. Deputy Cian O'Callaghan asked the Minister for Finance the rational for the discrepancy between the rate of capital gains tax and the taxation rates on gains made from exchange-traded funds; and if he will make a statement on the matter. [32474/25]

300. Deputy Richard Boyd Barrett asked the Minister for Finance the estimated full-year cost of abolishing the local property tax and introducing a tax on non-principal private residences (NPPR) as follows: single NPPR– €1,000, ten or less NPPRs–€1,500 per property, and 11 or more NPPRs– €2,500 per property, excluding properties owned by local authorities and approved housing bodies; and if he wil…

305. Deputy Richard Boyd Barrett asked the Minister for Finance the estimated full-year cost of abolishing USC for all earners and replacing it with a higher income social charge of 10% on all earnings over €100,000 per year; the revenue that would be generated by the introduction of this new higher income social charge; and if he will make a statement on the matter. [32674/25]

83. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of removing the USC on all income up to €30,000, €35,000, €40,000 and €45,000, respectively, in tabular form. [31076/25]

84. Deputy Pearse Doherty asked the Minister for Finance the first-year cost of reversing the May carbon tax increase from 1 November and not proceeding with the October carbon tax increase. [31077/25]

85. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of extending the lower VAT rate on electricity and gas until the end of 2025. [31078/25]

86. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of removing stamp duty for first-time buyers. [31079/25]

87. Deputy Pearse Doherty asked the Minister for Finance the estimated cost to the Exchequer of abolishing the local property tax under the proposed changes. [31080/25]

88. Deputy Edward Timmins asked the Minister for Finance if he intends to review the current tax regime applied to Exchange-Traded Funds (ETFs) held by Irish-resident investors, particularly the 41% exit tax rate under the gross roll-up regime and the operation of the eight-year deemed disposal rule (details supplied); if reforms are being considered to bring the tax treatment of ETFs more in line…

387. Deputy Colm Burke asked the Minister for Finance if consideration will be given to amending the capital acquisition tax rules so that those who are childless can leave a greater sum to loved ones in their will without a large tax bill being incurred; and if he will make a statement on the matter. [29011/25]

395. Deputy Mairéad Farrell asked the Minister for Finance if the Revenue Commissioners will review its agreement with the Department of Education to label all home tutors as employees of the parents and not employees of the Department of Education in light of the Supreme Court decision in Karshan. [29318/25]

396. Deputy Naoise Ó Muirí asked the Minister for Finance when the VRT rules were last reviewed for crew carrier vehicles that can carry over five passengers (details supplied); if he is aware of the implications of this additional cost on those working in the construction industry; if he is considering plans to address this; and if he will make a statement on the matter. [29330/25]

400. Deputy Seán Fleming asked the Minister for Finance if income received by way of grants from the State is subject to income tax; and if he will make a statement on the matter. [29465/25]

417. Deputy Catherine Connolly asked the Minister for Finance the adjustment made for indexation of income tax bands and income tax rates when calculating the budgetary stance for Budget 2026. [30697/25]

418. Deputy Catherine Connolly asked the Minister for Finance the amount of additional savings that could be made by not indexing income tax bands and income tax rates. [30698/25]

7. Deputy Pa Daly asked the Minister for Finance if he has considered tax policy measures to reduce the cost of electricity relative to fossil fuels; and if he will make a statement on the matter. [28216/25]

14. Deputy Darren O'Rourke asked the Minister for Finance if he intends to reduce the VAT rate on hospitality; the factors considered in this regard; and if he will make a statement on the matter. [27336/25]

18. Deputy Peter Roche asked the Minister for Finance if he would report on the progress to support essential sectors including hospitality through the tax system; and if he will make a statement on the matter. [28025/25]

22. Deputy Colm Burke asked the Minister for Finance if consideration will be given to increasing the small gift exemption for capital acquisitions tax from €3,000 to €5,000 from each person per year as it has not been increased for many years; and if he will make a statement on the matter. [28251/25]