Tax Code

44. Deputy Pádraig O'Sullivan asked the Minister for Finance if he will consider the inheritance-tax liability of citizens without children and, in doing so, allow more favourable terms when their estate provides for nieces and nephews, brothers and sisters; and if he will make a statement on the matter. [15981/25]

45. Deputy Cathal Crowe asked the Minister for Finance if he will provide an overview of the work underway in his Department to fulfil the Programme for Government pledge to reduce the VAT rate applicable to food and beverage hospitality; and if he will make a statement on the matter. [15777/25]

47. 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. [16250/25]

48. Deputy Naoise Ó Cearúil asked the Minister for Finance if he will be reviewing the category C thresholds in relation to capital acquisitions tax; and if he will make a statement on the matter. [16281/25]

49. Deputy Joanna Byrne asked the Minister for Finance if he will consider increasing the betting tax levy by 1%, and noting the disparity in funding for sports, commit to directing a portion of these funds into Irish football with a view to improving facilities, upgrading training grounds and modernise stadiums; and if he will make a statement on the matter. [10152/25]

50. Deputy Erin McGreehan asked the Minister for Finance if he plans any changes to the disabled drivers and disabled passengers (tax concessions) scheme. [16061/25]

52. Deputy John Connolly asked the Minister for Finance the progress his Department is making in examining the tax treatment of production costs for theatre productions, as per the commitment in the Programme for Government; and if he will make a statement on the matter. [16245/25]

57. Deputy Mattie McGrath asked the Minister for Finance the steps he is taking to review the discriminatory aspects of the current inheritance tax legislation particularly with regard to childless adults; and if he will make a statement on the matter. [15088/25]

59. Deputy Michael Cahill asked the Minister for Finance to support the hospitality sector and hairdressers by reintroducing the 9% VAT rate as a matter of priority; when the 9% VAT rate will be reintroduced; and if he will make a statement on the matter. [9148/25]

80. Deputy John Lahart asked the Minister for Finance if he will consider raising the category A threshold under capital acquisitions tax and expanding the range of individuals that can qualify under this category; and if he will make a statement on the matter. [16277/25]

84. Deputy Catherine Ardagh asked the Minister for Finance if he plans to increase inheritance tax thresholds; and if he will make a statement on the matter. [16059/25]

193. Deputy Mattie McGrath asked the Minister for Finance the date the VAT rate will be reduced to 9%; and if he will make a statement on the matter. [9658/25]

198. Deputy Keira Keogh asked the Minister for Finance if there are plans to increase the inheritance tax exemption under the current inheritance tax policy in respect of individuals without children; and if he will make a statement on the matter. [16538/25]

26. Deputy Paula Butterly asked the Minister for Agriculture, Food and the Marine his views on the operation of the agri-tax initiatives to help farmers and farm families with succession planning; and if he will make a statement on the matter. [13816/25]

100. Deputy Paul Murphy asked the Minister for Finance if he will introduce a wealth tax in order to broaden the tax base; and if he will make a statement on the matter. [16227/25]

189. Deputy Peter 'Chap' Cleere asked the Minister for Finance if he will consider allowing gym membership, or indeed any sporting membership for an individual or a family, to be made tax-deductible; and if he will make a statement on the matter. [14830/25]

273. Deputy Barry Ward asked the Minister for Finance the position regarding any review or research being carried out by his Department into inheritance tax parameters; if the existing relationship category thresholds can be reviewed; and if he will make a statement on the matter. [13310/25]

279. Deputy Michael Cahill asked the Minister for Finance if he will address the anomaly that exists in regard to inheritance tax in respect of childless couples (details supplied); and if he will make a statement on the matter. [13406/25]

287. Deputy Erin McGreehan asked the Minister for Finance if he plans to change the current inheritance tax policy for individuals without children, to increase the inheritance tax exemption threshold for these individuals. [14129/25]

258. Deputy Pearse Doherty asked the Minister for Finance if the levels 1 or 2 intervention under the compliance intervention framework has an upper limit on the size of the potential tax liability to avail of this avenue for minimising penalties and avoiding publication on list of defaulters; the maximum level of penalty mitigation allowed under each level of intervention under the compliance int…

386. Deputy Pearse Doherty asked the Minister for Finance to outline the percentage additional cost that will be added to petrol and diesel by 2030 as a result of the carbon tax; and if he will make a statement on the matter. [10750/25]

390. Deputy Marie Sherlock asked the Minister for Finance if he will consider extending the zero rate of VAT of medical equipment and appliances to breast pumps and attachments; and if he will make a statement on the matter. [10787/25]

393. Deputy Barry Heneghan asked the Minister for Finance if he would consider allowing gym membership, or indeed any sporting membership, to be made tax deductible in the same way weight loss drugs are tax deductible; and if he will make a statement on the matter. [10985/25]

401. Deputy Cian O'Callaghan asked the Minister for Finance if clear guidance will be issued for taxi drivers who will be affected by the tax implications of the ‘reverse charge’ model operated by taxi app companies; and if he will make a statement on the matter. [11271/25]

405. Deputy Peter 'Chap' Cleere asked the Minister for Finance if he plans to further expand the inheritance thresholds, particularly where it relates to the estates of single individuals; if he will acknowledge that single people with no children are at a disadvantage while estate planning; and if he will make a statement on the matter. [11430/25]