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]
Topics / Tax Code
A subject heading for parliamentary questionsTax 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
| Month | Questions |
|---|---|
| January 2025 | 16 |
| February 2025 | 56 |
| March 2025 | 20 |
| April 2025 | 38 |
| May 2025 | 31 |
| June 2025 | 35 |
| July 2025 | 40 |
| August 2025 | 0 |
| September 2025 | 36 |
| October 2025 | 18 |
| November 2025 | 48 |
| December 2025 | 59 |
| January 2026 | 25 |
| February 2026 | 42 |
| March 2026 | 43 |
| April 2026 | 67 |
| May 2026 | 45 |
| June 2026 | 28 |
| July 2026 | 60 |
| August 2026 | 0 |
| September 2026 | 72 |
| October 2026 | 23 |
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.
The TDs who asked most
Members of the Government answer questions rather than ask them. Each question counts once.
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61
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59
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56
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42
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29
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26
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25
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18
Asked of
Debated under the same heading
Debates whose official heading is exactly these words.
The questions
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 make a statement on t…
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 from the perspective…
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]
371. Deputy Ciarán Ahern asked the Minister for Finance his position on the eight-year deemed disposal rule in the capital gains tax system; whether he would consider abolishing this rule; and if he will make a statement on the matter. [39619/25]
196. Deputy Michael Cahill asked the Minister for Finance to address the inheritance tax rates in the upcoming budget (details supplied); and if he will make a statement on the matter. [38520/25]
200. Deputy Gillian Toole asked the Minister for Finance the reason a VAT rate, comparable to Northern Ireland, is not included as a stimulus measure for home building in Ireland; and if he will make a statement on the matter. [38645/25]
201. Deputy John Lahart asked the Minister for Finance to outline the thinking behind changes in the local property tax regime [38784/25]
16. Deputy Michael Cahill asked the Minister for Finance to support the hospitality sector by reintroducing the 9% VAT rate as a matter of priority; and if he will make a statement on the matter. [38012/25]