Tax Code

239. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated first and full year cost in 2027 of restoring trade union tax relief. [47023/26]

240. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated first and full year cost of increasing the rent tax credit with the credit equivalent to 8.3% of an individual’s annual rent, with a minimum credit of €1,500 and a maximum credit of €2,500, per year, clarifying both the full cost and the estimated net cost if the Government has any funding allocated for rent relie…

242. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated revenue raised from applying a 3% USC charge on individual incomes over €140,000. [47036/26]

243. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated revenue raised from applying a 3% USC charge on individual incomes over €500,000. [47037/26]

248. Deputy Ryan O'Meara asked the Tánaiste and Minister for Finance if he will consider increasing the age tax credit or the tax bands for older people, particularly given that annual increases to the State pension are, in some cases, increasing individuals/couples tax liability; and if he will make a statement on the matter. [47049/26]

250. Deputy Darren O'Rourke asked the Tánaiste and Minister for Finance for an update on the introduction of the VAT reduction for the hospitality sector; and if he will make a statement on the matter. [47134/26]

251. Deputy Michael Murphy asked the Tánaiste and Minister for Finance if he will consider increasing the income thresholds for the age exemption from income tax for persons aged 65 years and over from the current levels of €18,000 for a single person and €36,000 for a married couple/civil partners to €20,000 and €40,000 respectively in Budget 2027; and if he will make a statement on the matter. […

255. Deputy Cathal Crowe asked the Tánaiste and Minister for Finance if he will consider introducing a targeted value added tax (VAT) exemption, reduction, or zero-rating mechanism for homeowners rebuilding their primary residences vis-à-vis the defective concrete blocks enhanced grant scheme; and if he will make a statement on the matter. [47378/26]

258. Deputy Emer Currie asked the Tánaiste and Minister for Finance if he is considering aligning the current rate of investment undertaking tax with capital gains tax in Budget 2027 as an affordable and effective means of increasing retail investment participation, and to ensure existing investors are not left behind in any planned new tax measures to incentivise retail investment. [47514/26]

254. Deputy Aengus Ó Snodaigh asked the Tánaiste and Minister for Finance the estimated annual impact on revenue of restoring the full 5% regional uplift, as it was previously constituted, for the Section 481 tax credit for film; the estimated annual impact on revenue of establishing a 5% uplift to the Section 481 tax credit for films produced in Gaeltacht areas and/or in the Irish language; the e…

255. Deputy Pádraig Rice asked the Tánaiste and Minister for Finance to respond to reports that consultants on public only consultant contracts (POCC) are being routinely gifted fees for the delivery of babies of private patients in the Rotunda Maternity Hospital (details supplied); if this practice will be investigated given the issues surrounding the taxation of these gifts; to clarify matters r…

560. Deputy Emer Currie asked the Tánaiste and Minister for Finance for an update on the status of efforts to more accurately quantify the cost of abolition of the deemed disposal rule. [42726/26]

601. Deputy James O'Connor asked the Tánaiste and Minister for Finance if he will consider introducing legislative amendments to the Taxes Consolidation Act 1997 to permit members with dual defined benefit and defined contribution benefits under the same employment to crystallise those benefits independently, at different times, where the dual defined benefit is frozen and no longer accruing; if h…

139. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance if he will reconsider his position and introduce a windfall tax on energy companies in order to fund support for workers and families with the rising cost of bills. [39715/26]

140. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance whether his Department has undertaken any examination of additional tax measures for family carers and persons with disabilities, in recognition of the additional day to day costs associated with disability, including energy, transport and healthcare-related expenses; and if he will make a statement on the matter. [39891/26]

141. Deputy James O'Connor asked the Tánaiste and Minister for Finance if he is considering new taxation measures to strengthen Ireland's competitiveness to support the growth of the indigenous sector and encourage retail investment; and if he will make a statement on the matter. [39878/26]

151. Deputy Richard Boyd Barrett asked the Tánaiste and Minister for Finance if he is considering introducing limits on time losses that can be carried forward against current profits for taxation purposes; and if he will make a statement on the matter. [39771/26]

154. Deputy Erin McGreehan asked the Tánaiste and Minister for Finance his plans for reform of deemed disposal tax; and if he will make a statement on the matter. [39408/26]

159. Deputy Pa Daly asked the Tánaiste and Minister for Finance if he has considered reducing the VAT on electricity to 0% for households; if he has raised the changes that would be required to the EUs VAT directive with other EU member states; if he will make this a priority during Ireland's EU Presidency in order to reduce the cost of energy; and if he will make a statement on the matter. [39599…

162. Deputy Tony McCormack asked the Tánaiste and Minister for Finance if he plans to further increase the lifetime limit for the reduced 10% CGT rate for entrepreneurs; and if he will make a statement on the matter. [39654/26]

165. Deputy Colm Burke asked the Tánaiste and Minister for Finance if he will consider 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 long number of years; and if he will make a statement on the matter. [39421/26]

168. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance to outline his rationale for ruling out introducing an entity level tax on vulture funds using IREF structures to own residential property, despite his own Department recognising there is a 'strong case' for such a tax in order to ensure rental income does not flow out of the State untaxed. [39784/26]

170. Deputy Michael Healy-Rae asked the Tánaiste and Minister for Finance if he will introduce a flat rate tax of 20% on overtime pay; and if he will make a statement on the matter. [39657/26]

172. Deputy Pa Daly asked the Tánaiste and Minister for Finance if he has considered introducing a windfall tax on energy companies; if he has raised this with other EU member states; if he will make this a priority during Ireland's EU Presidency; and if he will make a statement on the matter. [39598/26]

173. Deputy Edward Timmins asked the Tánaiste and Minister for Finance to abolish the RZLT being applied to local authorities; and if he will make a statement on the matter. [39882/26]