Tax Code

190. Deputy Michael Healy-Rae asked the Tánaiste and Minister for Finance if he will expand the help-to-buy scheme for first-time buyers under the Revenue Commissioners' remit to those purchasing second hand properties; and if he will make a statement on the matter. [39770/26]

191. Deputy Maeve O'Connell asked the Tánaiste and Minister for Finance if his Department will consider reforming the inheritance tax category system. [39606/26]

194. Deputy Joe Neville asked the Tánaiste and Minister for Finance if his Department has examined the issues around deemed disposal for Irish investors and come up with possible solutions to the issue; and if he will make a statement on the matter. [39887/26]

197. Deputy John Connolly asked the Tánaiste and Minister for Finance if he is planning any new tax changes in light of enhanced energy prices; and if he will make a statement on the matter. [39659/26]

200. Deputy Cathal Crowe asked the Tánaiste and Minister for Finance his response to recent assertions that enhanced reporting requirements introduced in January 2024 are causing small businesses and restaurants to scale back modest staff gestures such as retirement lunches and gifts for special occasions, due to concerns around compliance obligations; and if he will make a statement on the matter…

201. Deputy Emer Currie asked the Tánaiste and Minister for Finance to provide an update on his review of the taxation of retail investment with a view to ensuring that existing investors are included in future tax measures; and if he will make a statement on the matter. [39177/26]

202. Deputy Richard Boyd Barrett asked the Tánaiste and Minister for Finance if he is planning any changes to the section 481 film credit in the forthcoming budget, in particular to ensure improvements in quality of employment and training obligation of tax credit recipients. [39772/26]

206. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance whether consideration has been given to the introduction of additional tax incentives aimed at encouraging investment in renewable energy technologies and residential energy efficiency upgrades, including apartment-based solar generation technologies such as plug in balcony solar systems; and if he will make a statement on the …

210. Deputy Michael Cahill asked the Tánaiste and Minister for Finance to reduce inheritance tax that is charged at a flat rate of 33% on the value of assets exceeding specific, relationship-based tax-free thresholds, and to significantly increase these thresholds of €400,000 in the case of a son or daughter and €40,000 in the case of a niece or nephew; and if he will make a statement on the matte…

213. Deputy John Connolly asked the Tánaiste and Minister for Finance when he will make a recommendation with regard to any further extension of the tax and excise changes introduced as a consequence of the Iran war; and if he will make a statement on the matter. [39658/26]

219. Deputy Aindrias Moynihan asked the Tánaiste and Minister for Finance if his attention has been drawn to the VFI proposed on-trade sustainability scheme as a means of helping rural pubs; and if he will make a statement on the matter. [39880/26]

220. Deputy Maeve O'Connell asked the Tánaiste and Minister for Finance if his Department will consider reforming the payment deadline system for inheritance tax. [39605/26]

221. Deputy Louis O'Hara asked the Tánaiste and Minister for Finance when the new derelict property tax will be introduced; and if he will make a statement on the matter. [40150/26]

463. Deputy William Aird asked the Tánaiste and Minister for Finance the measures being taken to reduce the Exchequer's exposure to volatility in corporation tax receipts and to strengthen the resilience of the State's tax base over the medium to long term; and if he will make a statement on the matter. [39687/26]

469. Deputy Michael Healy-Rae asked the Tánaiste and Minister for Finance if he will commit to changes in inheritance tax; and if he will make a statement on the matter. [39769/26]

470. Deputy Michael Healy-Rae asked the Tánaiste and Minister for Finance if he will re-evaluate the tax take on diesel, petrol, kerosene and mark gas oil and reduce it; and if he will make a statement on the matter. [39763/26]

473. Deputy John Connolly asked the Tánaiste and Minister for Finance whether his Department has undertaken, or intends to undertake, a review of the capital acquisitions tax lifetime tax free thresholds, with particular reference to the group B threshold applicable to nieces and nephews (details supplied); and if he will consider any adjustments to ensure that the thresholds remain appropriate in…

479. Deputy Charles Ward asked the Tánaiste and Minister for Finance the estimated first and full-year yield from each percentage point increase in the minimum effective tax rate of persons earning more than €400,000 per annum; and if he will make a statement on the matter. [40196/26]

485. Deputy Shane Moynihan asked the Tánaiste and Minister for Finance his views on the application of a 0% VAT rate to laptops and tablets required for educational purposes, specifically and uniquely programmed for same (details supplied); if he has engaged with the European Commission regarding the possibility of same; and if he will make a statement on the matter. [40227/26]

80. Deputy Emer Currie asked the Tánaiste and Minister for Finance if he will consider reintroducing indexation for capital gains tax; and if he will make a statement on the matter. [38169/26]

82. Deputy Emer Currie asked the Tánaiste and Minister for Finance if he plans to review DIRT; and if he will make a statement on the matter. [38171/26]

92. Deputy Ruth Coppinger asked the Tánaiste and Minister for Finance the amount of revenue obtained from VAT on new-build homes; if he will consider a rebate of VAT for those buying their first home and those getting affordable housing; and if he will make a statement on the matter. [38205/26]

93. Deputy Ciarán Ahern asked the Tánaiste and Minister for Finance if he would consider reducing or removing VAT on a medicine (details supplied); and if he will make a statement on the matter. [38208/26]

255. Deputy John Lahart asked the Tánaiste and Minister for Finance if he will review the application of 23% VAT on injectable prescription medicines, including Tirzepatide, having regard to price disparities with Northern Ireland; and if he will make a statement on the matter. [35894/26]

252. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the action he will take in light of the AccelerateEU communication where the European Commission confirmed that member states can tax windfall profits of energy companies to ensure social fairness; and if he will make a statement on the matter. [33798/26]