Topics / Tax Code

A subject heading for parliamentary questions

Tax Code

802 questions from 113 TDs, between 22 January 2025 and 20 October 2026.

802
questions
785 written, 17 oral
113
TDs have asked
11
parties and groups
Independents counted together
11
departments asked

Questions per month

The record holds no questions for August, when the Dáil does not sit.

Jan 2025Oct 2026
Show as a table
MonthQuestions
January 202516
February 202556
March 202520
April 202538
May 202531
June 202535
July 202540
August 20250
September 202536
October 202518
November 202548
December 202559
January 202625
February 202642
March 202643
April 202667
May 202645
June 202628
July 202660
August 20260
September 202672
October 202623

Who asks, by party

The party each TD belonged to on the day, in alphabetical order. Parties differ a lot in size, and members of the Government answer questions rather than ask them, so this shows who raised it, not how much a party cares about it.

  • 100% RDR3 from 1 TD · 1 seat today
  • Aontú20 from 2 TDs · 2 seats today
  • Fianna Fáil201 from 32 TDs · 48 seats today
  • Fine Gael196 from 22 TDs · 38 seats today
  • Green Party12 from 1 TD · 1 seat today
  • Independent76 from 10 TDs · 15 seats today
  • Independent Ireland65 from 3 TDs · 4 seats today
  • Labour Party24 from 8 TDs · 11 seats today
  • People Before Profit-Solidarity21 from 3 TDs · 3 seats today
  • Sinn Féin156 from 23 TDs · 39 seats today

The TDs who asked most

Members of the Government answer questions rather than ask them. Each question counts once.

  1. 61
  2. 59
  3. 56
  4. 42
  5. 29
  6. 26
  7. 25
  8. 18

Asked of

Debated under the same heading

Debates whose official heading is exactly these words.

The questions

Darren O'Rourke Written 28 Jul 2026 · to Finance
697. Deputy Darren O'Rourke asked the Tánaiste and Minister for Finance whether his Department or the tax strategy group has assessed the revenue potential of a levy on transfer and self-connecting passengers at Irish airports, being passengers whose journeys neither begin nor end in the State; if his attention has been drawn to a 2023 study commissioned by the Ministry of Finance of the Netherlands that estimated an…
Seán Kyne Written 28 Jul 2026 · to Finance
709. Deputy Seán Kyne asked the Tánaiste and Minister for Finance the length of time the annual capital gains tax personal exemption has been set at €1,270; and whether he has plans to increase it in Budget 2027. [55645/26]
Malcolm Byrne Written 28 Jul 2026 · to Finance
725. Deputy Malcolm Byrne asked the Tánaiste and Minister for Finance the measures in place to encourage individuals to leave works of art to public galleries or institutions in their wills; if such donations could be exempt from taxation; the way in which such measures compare to other jurisdictions; and if he will make a statement on the matter. [55972/26]
Malcolm Byrne Written 28 Jul 2026 · to Finance
726. Deputy Malcolm Byrne asked the Tánaiste and Minister for Finance the measures in place to encourage individuals to donate land or buildings for community, cultural, sporting or educational purposes in their wills; if such donations could be exempt from taxation; the way in which such measures compare to other jurisdictions; and if he will make a statement on the matter. [55973/26]
Mattie McGrath Written 28 Jul 2026 · to Finance
727. Deputy Mattie McGrath asked the Tánaiste and Minister for Finance whether an increase in the capital acquisitions tax group A threshold is under consideration for Budget 2027; the proposals or options being examined in this regard; the measures being considered to support those impacted by CAT in group A since the previous threshold increase on 2 October 2024; and if he will make a statement on the matter. [5604…
Conor Sheehan Written 28 Jul 2026 · to Finance
728. Deputy Conor Sheehan asked the Tánaiste and Minister for Finance if his Department is reviewing the tax treatment of cohabiting couples, to address the anomalies on the way in which cohabitants are treated in terms of capital gains tax; the legislative action he plans to take on capital gains tax to give cohabiting couples equal treatment to married couples; and if he will make a statement on the matter. [56059/…
Carol Nolan Written 28 Jul 2026 · to Finance
732. Deputy Carol Nolan asked the Tánaiste and Minister for Finance if he will examine the proposal from an organisation (details supplied) to permanently remove actively farmed land from the Residential Zoned Land Tax; if he will consider maintaining exemptions for farm buildings from commercial rates; and if he will make a statement on the matter. [56264/26]
Carol Nolan Written 28 Jul 2026 · to Finance
733. Deputy Carol Nolan asked the Tánaiste and Minister for Finance if he will consider extending accelerated capital allowances to additional on-farm efficiency items, including calf feeders, milking parlours and animal health monitoring equipment, as proposed by an organisation (details supplied); and if he will make a statement on the matter. [56265/26]
Carol Nolan Written 28 Jul 2026 · to Finance
734. Deputy Carol Nolan asked the Tánaiste and Minister for Finance if he will consider reducing the VAT rate on animal vaccines and essential farm medicines to 0% as proposed by an organisation (details supplied); and if he will make a statement on the matter. [56266/26]
Carol Nolan Written 28 Jul 2026 · to Finance
735. Deputy Carol Nolan asked the Tánaiste and Minister for Finance if he will examine the proposal from an organisation (details supplied) to increase the CAT Category A threshold from €400,000 to €500,000 and to retain 90% agricultural relief for genuine farmers; and if he will make a statement on the matter. [56267/26]
Carol Nolan Written 28 Jul 2026 · to Finance
736. Deputy Carol Nolan asked the Tánaiste and Minister for Finance if he will consider revising stamp duty on agricultural land in line with residential rates, as proposed by an organisation (details supplied); and if he will make a statement on the matter. [56268/26]
Carol Nolan Written 28 Jul 2026 · to Finance
737. Deputy Carol Nolan asked the Tánaiste and Minister for Finance if he will address the discrepancy between the livestock VAT rate and the Flat Rate Addition VAT rate, as highlighted by an organisation (details supplied); and if he will make a statement on the matter. [56269/26]
Joe Cooney Written 28 Jul 2026 · to Finance
738. Deputy Joe Cooney asked the Tánaiste and Minister for Finance the estimated cost in 2027 if the stamp duty on credit and debit cards was capped at €2 per year. [56299/26]
Michael Cahill Written 28 Jul 2026 · to Finance
739. Deputy Michael Cahill asked the Tánaiste and Minister for Finance to urgently reform the inequality of the inheritance tax system and ensure equality for all families and loved ones of childless citizens; if he will address the discrimination that currently exists; and if he will make a statement on the matter. [56395/26]
Martin Kenny Written 28 Jul 2026 · to Finance
747. Deputy Martin Kenny asked the Tánaiste and Minister for Finance the estimated annual cost of reducing the livestock VAT rate to 4.5%; and if he has the powers to reduce it. [56506/26]
Cian O'Callaghan Written 28 Jul 2026 · to Finance
748. Deputy Cian O'Callaghan asked the Tánaiste and Minister for Finance if his Department has examined whether the receipt of taxable benefits-in-kind during periods of unpaid statutory maternity leave, particularly relating to employer-provided health insurance, prevents employees from availing of the look-back provision when calculating average earnings for the standard capital superannuation benefit; the Revenue …
Pearse Doherty Written 28 Jul 2026 · to Finance
749. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance to provide an exhaustive list of all double tax agreements and ‘limited scope agreements’ that investors in IREF to avail of a lower dividend withholding tax; and the specific maximum lower rate for each jurisdiction. [56602/26]
Seán Kyne Written 28 Jul 2026 · to Finance
750. Deputy Seán Kyne asked the Tánaiste and Minister for Finance in regard to the deemed disposal rule on electronic funds transfer (EFTs) whether our EU partners have more favourable rules, whether he believes this rule is a disincentive to EFT investment and encourages investors into the housing market as an alternative investment, whether he will carry out a review of the deemed disposal rule; and if he will make…
Barry Ward Written 28 Jul 2026 · to Finance
753. Deputy Barry Ward asked the Tánaiste and Minister for Finance the position regarding any review of the tax rate payable on the profits on financial investments; and if he will make a statement on the matter. [56608/26]
Barry Ward Written 28 Jul 2026 · to Finance
754. Deputy Barry Ward asked the Tánaiste and Minister for Finance his views on whether the existing level of capital gains tax acts as a disincentive to investment in the stock market; and if he will make a statement on the matter. [56609/26]
Shay Brennan Written 28 Jul 2026 · to Finance
777. Deputy Shay Brennan asked the Tánaiste and Minister for Finance for an update and timeline for publication of the planned Roadmap on Taxation of Retail Investment. [57115/26]
Shay Brennan Written 28 Jul 2026 · to Finance
778. Deputy Shay Brennan asked the Tánaiste and Minister for Finance if products subject to investment by the providers of new personal investment accounts using moneys invested through the new accounts will be subject to deemed disposal taxation. [57116/26]
Shay Brennan Written 28 Jul 2026 · to Finance
779. Deputy Shay Brennan asked the Tánaiste and Minister for Finance the reason Ireland has introduced a dividend participation exemption but not a similar substantial shareholding exemption; if an assessment has been carried out on the risks of Ireland losing out on investment to other jurisdictions who have introduced both exemptions; if he will amend section 626B of the Irish Taxes Consolidation Act 1997 to introd…
Aidan Farrelly Written 28 Jul 2026 · to Finance
782. Deputy Aidan Farrelly asked the Tánaiste and Minister for Finance to estimate the annual cost of raising the personal exemption on capital gains tax from the existing €1,270 per annum to €2,500 per annum. [57155/26]
Aidan Farrelly Written 28 Jul 2026 · to Finance
789. Deputy Aidan Farrelly asked the Tánaiste and Minister for Finance the estimated annual cost of capital gains tax relief under section 604A; and if he will make a statement on the matter. [57351/26]