Tax Code

224. Deputy John Clendennen asked the Tánaiste and Minister for Finance to provide a list of tax measures which have been submitted for EU State aid approval in the past five years; the outcomes in respect of each measure; and if he will make a statement on the matter. [53714/26]

60. Deputy Cathal Crowe asked the Tánaiste and Minister for Finance if he will review the current interaction between Capital Gains Tax (CGT) and Capital Acquisitions Tax (CAT) on lifetime property gifts within families; if his attention has been drawn to cases where parents gifting residential properties to their adult children, such as single parents or first-time buyers, to alleviate housing di…

62. Deputy John Connolly asked the Tánaiste and Minister for Finance if he has considered the introduction of a stamp duty exemption, reduction or refund scheme for older homeowners who voluntarily downsize, or "rightsize", from larger family homes to smaller principal private residences; whether his Department has examined the potential impact of such a measure on housing mobility and on the more…

70. Deputy Pádraig Mac Lochlainn asked the Tánaiste and Minister for Finance if he is considering a VAT reduction for the sale of products made by Irish craft workers. [52209/26]

197. Deputy Michael Healy-Rae asked the Minister for Transport the reason a person is expected to pay such high road tax for a car with low emissions (details supplied); and if he will make a statement on the matter. [51103/26]

243. Deputy Conor D. McGuinness asked the Tánaiste and Minister for Finance the estimated full-year yield if the residential zoned land tax increased to 7%, if the land's annual value is based on 2025 figures. [50946/26]

248. Deputy Martin Kenny asked the Tánaiste and Minister for Finance the formula used for calculating the flat rate of tax for farmers; and the reason the flat rate changes from year to year while the livestock rate remains the same. [51138/26]

251. Deputy Richard Boyd Barrett asked the Tánaiste and Minister for Finance the estimated full-year cost of abolishing USC for all earners and replacing it with a higher income social charge of 10% on all earnings over €100,000 per year; the estimated revenue that would be generated by the introduction of this new higher income social charge; and if he will make a statement on the matter. [51297/…

130. Deputy Emer Currie asked the Tánaiste and Minister for Finance if he will extend a stamp duty exemption to companies dual-listed in the US and Ireland as a means of protecting and boosting the level of listings on Irish equity capital markets. [49952/26]

131. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if his Department has engaged directly with the ETF industry on how the emerging proposals for personal investment accounts (details supplied) will operate in the context of the obligations of the deemed disposal rule applying to ETFs. [49970/26]

5. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance his views on the most appropriate way to deliver a fair tax package for workers that ensures an equitable distribution of the benefit. [48240/26]

14. Deputy Paul Murphy asked the Tánaiste and Minister for Finance if he will introduce a wealth tax in budget 2027; and if he will make a statement on the matter. [48192/26]

34. Deputy Colm Burke asked the Tánaiste and Minister for Finance if he will consider removing the eight-year deemed disposal rule on investments; and if he will make a statement on the matter. [48084/26]

58. Deputy Aisling Dempsey asked the Tánaiste and Minister for Finance if the removal of the deemed disposal rule for certain classes of investments will be considered for Budget 2027; and if he will make a statement on the matter. [48382/26]

60. Deputy Erin McGreehan asked the Tánaiste and Minister for Finance for an update on plans for reform of deemed disposal tax; and if he will make a statement on the matter. [48385/26]

70. Deputy Darren O'Rourke asked the Tánaiste and Minister for Finance if he is aware that VAT is applicable to map manufacturers other than Ordnance Survey (details supplied) and that this is disadvantageous to private manufacturers; if he will review this position; and if he will make a statement on the matter. [46794/26]

258. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance if he can provide an update on the outstanding commitments from the Funds 2030; the timeline for progress on the outstanding items, including aligning the current rate of investment undertaking tax (IUT) with capital gains tax; and if he will make a statement on the matter. [48720/26]

148. Deputy Michael Fitzmaurice asked the Minister for Transport the reason the owners of 10,784 vintage tractors are currently paying the full agricultural tractor motor tax rate (details supplied); and if he will make a statement on the matter. [48087/26]

231. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated revenue that would be raised in 2027 by reversing the VAT rate cut for apartments introduced in Budget 2026. [46862/26]

232. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated number of individual premises and businesses that benefit from the VAT cut to hospitality; the average benefit per premises; and the average benefit per company. [46863/26]

234. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated revenue that will be raised by applying a minimum effective tax rate of 40% for those on incomes above €150,000, increasing by 1% point for each additional €10,000 in income up to 250,000 for individually assessed income, and above €190,000 increasing by 1% point for each additional €10,000 in income earned up to …

235. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated first and full year cost of exempting the first €40,000 all workers earn from USC. [47019/26]

236. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated first and full year cost of removing stamp duty for first-time buyers on properties below the value of €500,000. [47020/26]

237. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated first and full year cost of abolishing local property tax excluding landlords and multi-property ownership. [47021/26]

238. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the first and full year cost in 2027 of not proceeding with any schedule carbon tax increases this year or next. [47022/26]