Tax Code

257. Deputy Pat Buckley asked the Minister for Finance if he will arrange for Revenue to issue a VAT refund to individuals who are living with a 'boil water notice' (details supplied), using bottled water that they are forced to purchase; and if he will make a statement on the matter. [2396/25]

260. Deputy Peter 'Chap' Cleere asked the Minister for Finance his plans to increase the current thresholds for inheritance tax; and if he will index link same to keep in line with inflation. [2535/25]

263. Deputy Brian Stanley asked the Minister for Finance to consider changing the VAT rate for boarding kennels and catteries as the rate is currently 23%, whereas the rate for groomers and veterinary work is 13.5%; and if he will make a statement on the matter. [2582/25]

264. Deputy Rose Conway-Walsh asked the Minister for Finance if the lower VAT rate which media reports have indicated, will be applicable to hairdressers and to the beauty industry; when these changes will come into effect; where further information can be found; and if he will make a statement on the matter. [2698/25]

265. Deputy Erin McGreehan asked the Minister for Finance the number of categories currently subject to each of the reduced VAT rates of 9% and 13.5%; the number of additional categories which may become subject to either of the reduced VAT rates on foot of proposals in the Programme for Government; and whether there is a limit on the number of categories which may be subject to each, or both, of …

269. Deputy Sorca Clarke asked the Minister for Finance the steps that are being taken to ensure a level playing field in relation to the hair and beauty service industry and the vast numbers of people working for cash from their homes; and if he will make a statement on the matter. [2787/25]

270. Deputy Cathal Crowe asked the Minister for Finance if he will consider changing inheritance tax thresholds which in their current form could be considered unfair to individuals who have no children of their own; and if he will make a statement on the matter. [2812/25]

271. Deputy James Geoghegan asked the Minister for Finance if he is considering any reforms to the existing thresholds relating to capital acquisitions tax to address persons who have no spouse and have no children; and if he will make a statement on the matter. [2830/25]

272. Deputy Carol Nolan asked the Minister for Finance how the planned excise duty on e-cigarettes is to be operated, including the commencement date and details of requirements which will apply to manufacturers, suppliers and retailers of e-cigarettes; and if he will make a statement on the matter. [2833/25]

273. Deputy Noel McCarthy asked the Minister for Finance his plans, if any, to increase the inheritance tax threshold for those who are single and without children; and if he will make a statement on the matter. [2904/25]

275. Deputy Paula Butterly asked the Minister for Finance the plans, if any, in place to reduce the current 13.5% VAT rate to the beauty industry; and if he will make a statement on the matter. [2957/25]

283. Deputy Pearse Doherty asked the Minister for Finance the total number of both individuals and companies that made use of 541C TCA 1997, known as carried interest, for the most recent year that data is available; and the total revenue raised under this section; and if he will make a statement on the matter. [3056/25]

290. Deputy Pearse Doherty asked the Minister for Finance the estimated share of projected corporation tax that is anticipated to come from multinational corporations subject to the 15% corporate tax rate; and if he will make a statement on the matter. [3068/25]

291. Deputy Pearse Doherty asked the Minister for Finance if consideration has been given to extending the period that widows and widowers continue to benefit from being jointly assessed for tax purposes; and if he will make a statement on the matter. [3072/25]

292. Deputy Noel McCarthy asked the Minister for Finance if he will consider the establishment of a VAT refund on the purchase of bottled water for domestic households who continue to be affected by prolonged boil water notices, possibly by notifying the Revenue Commissioners directly of the affected Eircode; and if he will make a statement on the matter. [3089/25]

303. Deputy Tom Brabazon asked the Minister for Finance if he will bring forward measures to change the tax treatment of exchange traded funds in view of the funds review published by his Department in October 2024; and if he will make a statement on the matter. [3229/25]

323. Deputy Robert Troy asked the Minister for Finance if he will outline any plans to increase the thresholds for favourite nephew and niece rules in terms of inheritance. [46257/24]

324. Deputy Alan Kelly asked the Minister for Finance the estimated additional revenue that would be generated if an extra 30 cent excise duty was applied on a packet of 20 cigarettes. [46285/24]

327. Deputy Darren O'Rourke asked the Minister for Finance the full-year cost if the group A rate of capital acquisition tax increased to €475,000, group B rate increased to €47,500 and group C rate increased to €24,000. [46415/24]

328. Deputy Michael Cahill asked the Minister for Finance if the VAT rate for the hospitality sector will now be returned to 9%, as that vital industry is struggling all over the country, especially in County Kerry; and if he will make a statement on the matter. [46600/24]

333. Deputy Paul Murphy asked the Minister for Finance in relation to a Dublin-based windows and doors company that went into liquidation (details supplied), if he will consider a rule change whereby revenue commissioners will give any VAT back to customers before they are paid in an effort to help customers who are facing significant financial loss due to a company's inept operations. [46853/24]

335. Deputy Michael Healy-Rae asked the Minister for Finance his views on matters in relation to inheritance tax (details supplied); and if he will make a statement on the matter. [1028/25]

336. Deputy Paul McAuliffe asked the Minister for Finance if he is considering reducing the VAT on musical instruments and artist materials; and if he will make a statement on the matter. [1148/25]

338. Deputy Cian O'Callaghan asked the Minister for Finance if commercial rates are still tax deductible if the commercial unit is vacant (details supplied); and if he will make a statement on the matter. [1207/25]

340. Deputy Niall Collins asked the Minister for Finance to detail the inheritance tax thresholds for 2025 and any planned changes to same in subsequent years; and if he will make a statement on the matter. [1397/25]