Tax Code

341. Deputy Cian O'Callaghan asked the Minister for Finance to provide an update on the recommended replacement scheme for the disabled drivers and disabled passengers scheme; if he will review the current rates of VRT and VAT relief available on adapted vehicles given that the current rates are not in line with the consumer price index; the year those rates were last amended; and if he will make …

346. Deputy Pa Daly asked the Minister for Finance to outline the planned increases to the carbon tax over the next five years, per fuel, in tabular form; if halting the carbon tax increases was considered as part of the draft Programme for Government; and if he will make a statement on the matter. [1723/25]

349. Deputy Pa Daly asked the Minister for Finance if he would consider lowering the VAT rate for domestically and sustainably produced wood pellet products, firewood stove, pellet stove and pellet boilers. [2002/25]

350. Deputy Jerry Buttimer asked the Minister for Finance if there is any plan to reform the current situation where tips are taxed in the hospitality sector as a temporary relief for employees and employers. [2023/25]

353. Deputy Barry Ward asked the Minister for Finance if he will consider providing tax deductibility at the lower rate for any person employing staff on a full-time basis, for whatever purpose but particularly for childcare, or other care, purposes; and if he will make a statement on the matter. [2074/25]

354. Deputy Barry Ward asked the Minister for Finance if he will further increase the level at which liability for capital acquisitions tax accrues, specifically to return it to at least €500,000; and if he will make a statement on the matter. [2076/25]

355. Deputy Barry Ward asked the Minister for Finance if he will give consideration to varying the rate of capital acquisitions tax when it comes to residential property; and if he will make a statement on the matter. [2077/25]