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

Niamh Smyth Written 7 Oct 2025 · to Finance
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]
John Paul O'Shea Written 7 Oct 2025 · to Finance
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]
Keira Keogh Written 7 Oct 2025 · to Finance
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]
Michael Murphy Written 2 Oct 2025 · to Finance
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 implementation plan. [5271…
Ruth Coppinger Written 1 Oct 2025 · to Finance
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 difference between the c…
Ken O'Flynn Written 30 Sep 2025 · to Finance
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]
Cormac Devlin Written 30 Sep 2025 · to Finance
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]
Naoise Ó Muirí Written 30 Sep 2025 · to Finance
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]
Danny Healy-Rae Written 30 Sep 2025 · to Finance
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]
Danny Healy-Rae Written 30 Sep 2025 · to Finance
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]
Carol Nolan Written 30 Sep 2025 · to Agriculture
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]
Carol Nolan Written 30 Sep 2025 · to Agriculture
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 include all qualifyin…
Carol Nolan Written 30 Sep 2025 · to Agriculture
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]
Tom Brabazon Written 25 Sep 2025 · to Finance
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]
Tom Brabazon Written 25 Sep 2025 · to Finance
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]
Michael Cahill Written 25 Sep 2025 · to Finance
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]
Colm Burke Written 24 Sep 2025 · to Finance
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]
Ken O'Flynn Written 23 Sep 2025 · to Finance
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 in Cork city and co…
Ken O'Flynn Written 23 Sep 2025 · to Finance
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]
Pa Daly Written 18 Sep 2025 · to Climate
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]
Emer Currie Written 18 Sep 2025 · to Finance
207. Deputy Emer Currie asked the Minister for Finance if he will consider abolishing the eight-year deemed disposal rule in the capital gains tax system; and if he will make a statement on the matter. [49573/25]
Ruairí Ó Murchú Written 17 Sep 2025 · to Finance
275. Deputy Ruairí Ó Murchú asked the 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. [47601/25]
Cormac Devlin Written 17 Sep 2025 · to Finance
297. Deputy Cormac Devlin asked the Minister for Finance if he will review the VAT treatment of veterinary services and companion-animal medicines, including the scope under the EU VAT directive to apply a reduced rate to neutering, vaccination and microchipping provided by registered veterinarians; and if he will make a statement on the matter. [47924/25]
Ken O'Flynn Written 17 Sep 2025 · to Finance
300. Deputy Ken O'Flynn asked the Minister for Finance if his Department has considered the introduction of a site value tax or equivalent measures to discourage speculative landholding that withholds serviced land from development; and if he will publish any economic analysis on the potential effects of such a tax on housing affordability. [47953/25]
Cormac Devlin Written 17 Sep 2025 · to Finance
302. Deputy Cormac Devlin asked the Minister for Finance if he will consider extending the dividend withholding tax exemption to investment limited partnerships (ILPs) in order that ILPs are treated on a par with other Irish regulated funds; if he will provide an assessment of the Exchequer impact; the anti-avoidance guardrails that would apply; the expected effect on Ireland’s competitiveness in private equity, priv…