Tax Code

27. Deputy William Aird asked the Minister for Finance if he will reduce the VAT rate for the hospitality sector in advance of the budget in October 2025, to support small business in the sector; and if he will make a statement on the matter. [28040/25]

45. Deputy Shay Brennan asked the Minister for Finance his assessment of the impact to date of the increase in the rate of the vacant homes tax; and if he will make a statement on the matter. [27852/25]

50. Deputy James Geoghegan asked the Minister for Finance if he will outline any taxation measures he is considering to tackle dereliction in Dublin; and if he will make a statement on the matter. [28159/25]

52. 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. [28064/25]

56. Deputy Maeve O'Connell asked the Minister for Finance if his Department has considered amalgamating group C inheritance tax recipients into group B inheritance tax recipients. [27780/25]

76. Deputy Matt Carthy asked the Minister for Finance the total amount by which he intends to increase the carbon tax, by category, over the lifetime of the Government. [28016/25]

124. Deputy Pa Daly asked the Minister for Finance the cost of reducing VAT on bicycles to the lowest possible level. [28103/25]

125. Deputy Pa Daly asked the Minister for Finance the cost of reducing VAT to the lowest possible level on new imported electric vehicles from Britain [28105/25]

126. Deputy Pa Daly asked the Minister for Finance The cost of reducing VAT to the lowest possible level on used imported electric vehicles from Britain [28106/25]

127. Deputy Pa Daly asked the Minister for Finance the cost of providing a rebate on the VAT and customs charges placed on used imported electric vehicles from Britain. [28107/25]

128. Deputy Pa Daly asked the Minister for Finance the annual savings that would be achieved VRT relief was abolished for electric vehicles with a value in excess of €45,000. [28109/25]

129. Deputy Pa Daly asked the Minister for Finance the estimated revenue that would be raised in one year if a levy of €1,000 was placed on every landing and departure of business aviation flights (executive/private jets) into and out of Ireland. [28110/25]

130. Deputy Pa Daly asked the Minister for Finance the estimated revenue that would be raised in one year if a levy of €100 was placed on every landing and departure of business aviation flights (executive/private jets) into and out of Ireland. [28111/25]

131. Deputy Pa Daly asked the Minister for Finance the estimated revenue that would be raised in one year if a levy of €10 was placed on the sale of first class and business class airline tickets. [28112/25]

132. Deputy Pa Daly asked the Minister for Finance the annual savings that would be achieved VRT relief was abolished for electric vehicles with a value in excess of €40,000. [28118/25]

134. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised by introducing a tax on residential property owned by a company, at a rate of 10, 20, and 30 times the LPT. [28359/25]

170. Deputy Colm Burke asked the Minister for Transport further to Parliamentary Question No. 454 of 29 April 2025, the reason a Garda must witness the form RF111A being signed at a Garda station given there is no onus by the Garda to inspect the vehicle; if Peace Commissioners or Commissioners for Oaths could also fulfil this role; and if he will make a statement on the matter. [26858/25]

218. Deputy Cormac Devlin asked the Minister for Finance if he will consider amending the Revenue rules governing approved retirement funds (ARFs) to permit holders of small ARFs valued under €200,000 to top up the fund's cash balance solely for the purpose of meeting trustee liquidity requirements; and if he will make a statement on the matter. [27664/25]

329. Deputy Colm Burke asked the Minister for Finance the extent to which the experience of the taxation of e-cigarettes in other jurisdictions have informed thinking around the proposed e-liquids tax; what jurisdictions were examined, and how his officials arrive at the figure of €500 per litre; and if he will make a statement on the matter. [25229/25]

344. Deputy James Geoghegan asked the Minister for Finance if he will consider reviewing the current rate of tax on managed funds; and if he will make a statement on the matter. [25822/25]

208. Deputy Catherine Ardagh asked the Minister for Finance if he will review the requirement for State agencies and public bodies to pay residential zoned land tax, in light of concerns that the imposition of these tariffs on publicly owned lands, particularly those designated for long-term or strategic community and public service use, is having an adverse impact on the financial capacity of tho…

58. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 288 of 8 May 2025, to clarify that the figure of €75.5 million refers to the actual cost of claims made; the estimated cost if all eligible workers applied for flat-rate expenses; and if he will make a statement on the matter. [24830/25]

489. Deputy Aidan Farrelly asked the Minister for Finance the number of persons who paid the domicile levy in 2019 to date in 2025; the amount collected under the levy in the same period; the number of persons who are declared non-resident for tax purposes; the number of those who qualified for the domicile levy in 2019 to date in 2025; and if he will make a statement on the matter. [24423/25]

288. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of flat rate expenses; and if he will make a statement on the matter. [23129/25]

117. Deputy Michael Lowry asked the Minister for Finance if he will address the issue of the tax band for old age pensioners, which has remained unchanged at €36,000 for several years; if he is aware that recent increases in the old age pension have resulted in some pensioners, such as those with small additional incomes, being pushed back into the tax net and facing a 40% tax rate; if he will con…