Tax Code

239. Deputy Rory Hearne asked the Minister for Housing, Local Government and Heritage the number of sites which have been identified appears on the annual map for 2025 residential zoned land tax published on 31 January 2025; and if he will make a statement on the matter. [22018/25]

201. Deputy Mairéad Farrell asked the Minister for Finance the reason that in relation to table 17 of Revenue’s Corporation tax 2023 payments and 2022 returns, it is stated that Section 110 companies contributed €9.6 million in employment taxes in 2023, given that Section 110 companies take the form of special purpose vehicles which do not have employees (details supplied). [21770/25]

35. Deputy Cian O'Callaghan asked the Minister for Finance if he will provide an update on the report undertaken by his Department’s Committee sub-group into the replacement of the disabled drivers and disabled passengers scheme. [21338/25]

453. Deputy Colm Burke asked the Minister for Transport to outline the reasons for the requirement for commercial vehicles to be taxed in person, as opposed to online, when taxed for the first time by a new owner; whether these requirements will be amended to ease the administrative burden on small businesses; and if he will make a statement on the matter. [19993/25]

454. Deputy Colm Burke asked the Minister for Transport to outline the reasons for the requirement for a "Goods Only" declaration form (RF111A) to be signed at a Garda station, particularly in light of the fact that many Garda stations are now part-time; whether this requirement will be amended to ease the administrative burden on small businesses; and if he will make a statement on the matter. [1…

1484. Deputy Naoise Ó Cearúil asked the Minister for Social Protection his views on extending the widowed parent tax credit beyond five years; his further views on extending financial supports for widows and widowers; and if he will make a statement on the matter. [21180/25]

56. Deputy Barry Heneghan asked the Minister for Transport if there is a mechanism to appeal the requirement to pay motor tax arrears in cases where a vehicle was genuinely off the road but was not formally declared as such in advance (details Suppled); if there are any circumstances under which tax liability can be waived or refunded for periods during which the vehicle was not in use; and in the…

57. Deputy Seán Fleming asked the Minister for Finance to outline the difference in VAT treatment in relation to recruitment agencies who are working for third level institutions and subsidiaries of the same institutions who may not be required to charge VAT on their services (details supplied); and if he will make a statement on the matter. [17654/25]

59. Deputy Michael Cahill asked the Minister for Finance if he will examine correspondence regarding VAT for taxi drivers (details attached); and if he will make a statement on the matter. [17812/25]

62. Deputy Eoin Hayes asked the Minister for Finance the estimated annual value of each tax cut measure introduced in each annual budget from Budget 2017 to Budget 2025. [17856/25]

63. Deputy John Lahart asked the Minister for Finance the plans with regard to the Programme for Government commitment to bring forward measures to support SMEs, in particular the retail and hospitality sectors, acknowledging the increased cost pressures on these sectors; if this will entail changes to VAT, PRSI and other measures; if these measures will be implemented as part of the normal budget…

371. Deputy Paul Murphy asked the Minister for Finance to comment on the regressive nature of the tax saver ticket and cycle to work schemes, whereby those on higher incomes benefit from cheaper transport than those on lower incomes; and whether he will make adjustments to the schemes to ensure everybody can benefit. [17457/25]

376. Deputy Emer Currie asked the Minister for Finance the reason rental income arising from the letting of private residential accommodation is treated as class V income, as opposed to Class I income; and to outline any potential implications for landlords, the Revenue Commissioners, and the exchequer, from reclassifying rental income as Class I income. [17617/25]

379. Deputy Emer Currie asked the Minister for Finance the timeline for the introduction of the planned e-liquid product tax and the publication of the implementing S.I. and guidance for suppliers and retailers. [17621/25]

12. Deputy Peter 'Chap' Cleere asked the Minister for Finance if he plans any change to inheritance tax rules for people without any immediate family; and if he will make a statement on the matter. [15982/25]

13. Deputy Shay Brennan asked the Minister for Finance his plans to review the capital acquisitions tax rate; and if he will make a statement on the matter. [15985/25]

17. Deputy Shay Brennan asked the Minister for Finance his plans to review business taxes; and if he will make a statement on the matter. [15984/25]

21. Deputy Paul Lawless asked the Minister for Finance if he will commit to reviewing the tax individualisation system, which unfairly penalises single-income households; and if he will outline any steps his Department is taking to address this issue. [15153/25]

23. Deputy Catherine Callaghan asked the Minister for Finance the progress of the agri-taxation measures relating to farm safety to encourage capital investment to reduce accidents and make farms a safer workplace; and if he will make a statement on the matter. [16103/25]

26. Deputy Matt Carthy asked the Minister for Finance the amount by which he intends to increase excise on motor and home heating fuel through the carbon tax in each year of Government; and if he will make a statement on the matter. [16107/25]

33. Deputy Maeve O'Connell asked the Minister for Finance if he will commence a review of the inheritance tax valuation date payment model (details supplied); and if he will make a statement on the matter. [15835/25]

35. Deputy Cormac Devlin asked the Minister for Finance the changes he plans to capital acquisitions tax; and if he will make a statement on the matter. [15819/25]

36. Deputy Ged Nash asked the Minister for Finance if he plans to review CAT inheritance tax thresholds and arrangements for couples who have no children; and if he will make a statement on the matter. [16238/25]

38. Deputy Gary Gannon asked the Minister for Finance the evidence framework that was used in deciding not to increase the tax on derelict properties as a means of alleviating the housing crisis; and if he will make a statement on the matter. [12890/25]

40. Deputy Colm Burke asked the Minister for Finance if he will consider 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 a long number of years; and if he will make a statement on the matter. [16044/25]