Tax Code

453. Deputy Barry Ward asked the Minister for Housing, Local Government and Heritage if his attention has been drawn to proposals in Spain in relation to 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. [6125/25]

10. Deputy Cathal Crowe asked the Minister for Finance if he will consider amending inheritance tax thresholds for individuals who have no children of their own or nieces or nephews; and if he will make a statement on the matter. [4854/25]

20. Deputy Richard Boyd Barrett asked the Minister for Finance if he is considering new taxation measures to replace possible losses in tax revenue given the policy announcements of the new Trump US administration and potential implications for Ireland's tax revenues; and if he will make a statement on the matter. [5107/25]

21. Deputy Matt Carthy asked the Minister for Finance the details of the increases to carbon tax on diesel and petrol he plans to introduce over the course of this Government; and if he will review the proposed increases in light of the cost-of-living crisis faced by many families, businesses and farmers and further to the fallout of storm Éowyn. [4904/25]

23. Deputy Darren O'Rourke asked the Minister for Finance if he plans to address the inequity between the treatment of ETFs for tax purposes and the taxation of other gains from the disposal of financial instruments; and if he will make a statement on the matter. [4771/25]

34. Deputy Richard Boyd Barrett asked the Minister for Finance if he read the latest wealth report by an organisation (details supplied); and if it will make him re-consider a wealth tax on the assets of multi-millionaires and billionaires to address inequality in the distribution of wealth. [5106/25]

43. Deputy Darren O'Rourke asked the Minister for Finance if he plans to act on the recommendation of the Welfare and Taxation Commission that a working group should be established to review and propose changes to the taxation of funds, life assurance policies and other investment products with the goals of simplification and harmonisation; and if he will make a statement on the matter. [4772/25]

45. Deputy Conor D. McGuinness asked the Minister for Finance if any impact study is carried out by his Department ahead of carbon taxes increases to adjudge the financial impact on householders, including those in or at risk of poverty and isolation. [4188/25]

47. Deputy Cathal Crowe asked the Minister for Finance if he will fully outline his plans to reduce the VAT rate applicable to food-based hospitality, entertainment and hairdressing; and if he will make a statement on the matter. [4853/25]

60. Deputy Shay Brennan asked the Minister for Finance his plans for further capital acquisitions tax changes; and if he will make a statement on the matter. [4936/25]

157. Deputy Grace Boland asked the Minister for Finance if the beauty industry will be included in the reduced VAT rate of 9%; and if he will make a statement on the matter. [5326/25]

163. Deputy Pearse Doherty asked the Minister for Finance if he will amend the Irish real estate investment fund regime to incorporate an entity-level tax to address issues of justice and fairness in how rental income and other gains from property is taxed; and if he will make a statement on the matter. [5258/25]

167. Deputy Paul Murphy asked the Minister for Finance to outline the current tax-free allowances for pensioners; when these were last changed; if there are any plans to adjust them in light of the increase in the cost of living; and if he will make a statement on the matter. [5456/25]

124. Deputy Pearse Doherty asked the Minister for Finance if companies can make disclosures that are classified as unprompted even after Revenue has requested for a self-review of tax compliance effectively alerting the company to revenues awareness and interest in a specific tax practice; and if he will make a statement on the matter. [5116/25]

125. Deputy Pearse Doherty asked the Minister for Finance if he intends to commission an independent assessment of the impacts of his tax policies on the economies of developing countries, as recommended by the UN Committee on Economic, Social and Cultural Rights; and if he will make a statement on the matter. [5155/25]

186. Deputy Peadar Tóibín asked the Minister for Finance if he will reduce the excise on HVO. [3974/25]

187. Deputy Peadar Tóibín asked the Minister for Finance if he will reduce the taxes on HVO to allow to be used in farming and in home heating. [3975/25]

190. Deputy John Paul O'Shea asked the Minister for Finance regarding inheritance tax, if the income from solar panels and-or wind turbines is part of the transfer of a family farm to a son or daughter; and if he will make a statement on the matter. [4029/25]

59. Deputy Seán Ó Fearghaíl asked the Minister for Finance if he will address the concerns raised in correspondence (details supplied) concerning inheritance tax; and if he will make a statement on the matter. [3674/25]

64. Deputy Brian Brennan asked the Minister for Finance if, following the changes to benefit in kind in January 2025, consideration can be given to reviewing cases (details supplied); and if he will make a statement on the matter. [3771/25]

250. Deputy Sorca Clarke asked the Minister for Finance if he has considered reducing the VAT for beauty services along with hairdressers; and if he will make a statement on the matter. [2254/25]

251. Deputy Liam Quaide asked the Minister for Finance his plans to apply a reduced rate of VAT to bottled water; and if he will make a statement on the matter. [2255/25]

253. Deputy Claire Kerrane asked the Minister for Finance if plans to reduce the VAT rate for the hospitality sector will include a service (details supplied); and if he will make a statement on the matter. [2284/25]

254. Deputy Barry Heneghan asked the Minister for Finance if he will examine the lack of investing options for parents (details supplied); and if he will make a statement on the matter. [2294/25]

255. Deputy Michael Cahill asked the Minister for Finance to urgently address the tax-free allowance anomaly of €40,000 that exists for brothers, sisters, nephews and nieces to bring it in line with the €400,000 tax-free allowance that a son or daughter can inherit given this discriminates against single people and couples who either do not have children or cannot have children (details supplied);…