Tax Code

411. Deputy Michael Cahill asked the Minister for Finance to address the discrimination childless adults are experiencing regarding inheritance tax (details supplied) as a matter of extreme urgency; and if he will make a statement on the matter. [11554/25]

415. Deputy Aisling Dempsey asked the Minister for Finance if he plans to make changes to the taxation of cohabiting couples to recognise them as equal to married couples. [11730/25]

424. Deputy Ken O'Flynn asked the Minister for Finance if the Government plans to align the inheritance tax treatment for those without children with that for individuals leaving their estates to children (details supplied); and if he will make a statement on the matter. [12075/25]

39. Deputy Paul Murphy asked the Minister for Finance if he plans to reform the DIRT tax from a flat tax to a progressive model; and if he will make a statement on the matter. [9888/25]

52. Deputy Michael Healy-Rae asked the Minister for Finance if VAT obligations for drivers of a company (details supplied) should commence from August 2024; and if he will make a statement on the matter. [10107/25]

53. Deputy Michael Healy-Rae asked the Minister for Finance if the VAT obligations of a company (details supplied) have been paid to the Revenue Commissioners from 2015; if not how the company was able to renew its dispatch licence in Ireland given it is a requirement to be tax compliant on every renewal; and if he will make a statement on the matter. [10108/25]

292. Deputy Pádraig O'Sullivan asked the Minister for Finance if consideration will be given to applying a 0% VAT rate to gluten-free food products to bring into line with other medicinal products; and if he will make a statement on the matter. [8979/25]

301. Deputy Darren O'Rourke asked the Minister for Finance when the residential zoned land tax maps will be finalised; when the tax will be levied; the rate at which it will be levied; and if he will make a statement on the matter. [9250/25]

310. Deputy Colm Burke asked the Minister for Finance whether those who exceeded their group A capital acquisition tax threshold of €335,000 under their prior threshold rules are enabled to avail of the €400,000 group A threshold introduced as part of Budget 2025; and if he will make a statement on the matter. [9556/25]

317. Deputy Liam Quaide asked the Minister for Finance his plans to review the criteria of the help-to-buy scheme to extend the period taken into consideration when calculating the amount of income tax paid by the applicant beyond four years for those who may have taken maternity leave from work during that period; and if he will make a statement on the matter. [9716/25]

96. Deputy Ged Nash asked the Minister for Finance if he will provide details on the policy approach that the Revenue Commissioner takes to the resolution and repayment of outstanding tax or VAT liabilities of firms arising for companies adversely impacted by the energy cost crisis since 2022, in the context of court-appointed examinership processes; and if he will make a statement on the matter. …

297. Deputy Maurice Quinlivan asked the Minister for Finance the reason benefit-in-kind is to be applied to first responders who bring their emergency vehicle home with them at night; and if he will make a statement on the matter. [7171/25]

298. Deputy Barry Ward asked the Minister for Finance the position regarding any research carried out by his Department into amending capital acquisitions tax exemption levels and related group thresholds; and if he will make a statement on the matter. [7206/25]

299. Deputy John Lahart asked the Minister for Finance if he will outline, in the context of pending legislation concerning the regulation of the vaping industry, the reason his Department has not insisted on a tax stamp for vaping products similar to tobacco products, as is the case in some EU Member States; his views on international best practice; the estimated revenue in the context of a full …

305. Deputy Charles Ward asked the Minister for Finance if he will amend the Taxes Consolidation Act 1997, to exempt emergency response drivers from benefit-in-kind in cases where such drivers take their vehicles home; and if he will make a statement on the matter. [7426/25]

308. Deputy Cathal Crowe asked the Minister for Finance if he will remove the classification of National Ambulance Service response vehicles as a benefit-in-kind to those who drive them; and if he will make a statement on the matter. [7456/25]

310. Deputy Grace Boland asked the Minister for Finance the changes he may make to the residential land zone tax to allow active farmers continue farming; and if he will make a statement on the matter. [7477/25]

311. Deputy Grace Boland asked the Minister for Finance the mechanisms in place for farmers to seek de-zoning of their land to exempt from them from liability to the residential land zone tax; and if he will make a statement on the matter. [7478/25]

312. Deputy Grace Boland asked the Minister for Finance if there will be conditions attached to de-zoning requests from farmers in order to qualify for de-zoning; and if he will make a statement on the matter. [7479/25]

319. Deputy Barry Ward asked the Minister for Finance if his attention has been drawn to proposals in Spain regarding taxation on real estate bought by non-EU residents (details supplied); if any research has been carried out by his Department into the potential impact of this policy; and if he will make a statement on the matter. [7804/25]

320. Deputy Colm Burke asked the Minister for Finance if consideration will be given to increasing the small gift exemption for capital acquisitions tax from €3,000 to €5,000 from each person per year given it has not been increased for a number of years; and if he will make a statement on the matter. [7998/25]

835. Deputy Maurice Quinlivan asked the Minister for Health the reason benefit-in-kind is to be applied to first responders who bring their emergency vehicle home with them at night; and if she will make a statement on the matter. [7172/25]

254. Deputy Michael Healy-Rae asked the Minister for Finance to remedy a serious issue with regard to inheritance tax (details supplied); and if he will make a statement on the matter. [5570/25]

257. Deputy Cormac Devlin asked the Minister for Finance if consideration will be given to reviewing the deemed disposal tax on exchange traded funds; and if he will make a statement on the matter. [5825/25]

273. Deputy Ruth Coppinger asked the Minister for Finance if he has examined the viability of having the same VAT rate for hairdressing and beauty services; and if he will make a statement on the matter. [6298/25]