Tax Code

254. Deputy Shane Moynihan asked the Tánaiste and Minister for Finance the estimated full-year cost of indexing all personal income tax bands and credits in line with the rate of inflation recorded in the most recent full calendar year; and if he will make a statement on the matter. [33857/26]

255. Deputy Shane Moynihan asked the Tánaiste and Minister for Finance the estimated full-year cost of indexing all personal income tax bands and credits in line with projected inflation for the current year; and if he will make a statement on the matter. [33858/26]

256. Deputy Shane Moynihan asked the Tánaiste and Minister for Finance the estimated cost of increasing the standard rate cut-off point for income tax in line with inflation over the past year; and if he will make a statement on the matter. [33859/26]

257. Deputy Shane Moynihan asked the Tánaiste and Minister for Finance the estimated cost of increasing the standard rate cut-off point to a level that would deliver a net annual gain of at least €520 to a single PAYE worker on average earnings; and if he will make a statement on the matter. [33860/26]

258. Deputy Shane Moynihan asked the Tánaiste and Minister for Finance the estimated full-year cost of a package of measures comprising indexing personal income tax bands and credits in line with inflation; increasing the standard rate cut-off point to deliver a net annual gain of at least €520 to a single PAYE worker on average earnings; and if he will make a statement on the matter. [33861/26]

259. Deputy Shane Moynihan asked the Tánaiste and Minister for Finance the distributional impact, across income deciles, of increasing the standard rate cut-off point to deliver a net annual gain of at least €520; and if he will make a statement on the matter. [33862/26]

208. Deputy Liam Quaide asked the Tánaiste and Minister for Finance whether his plans to grant planning exemptions for modular homes will be accompanied by any changes to capital acquisitions tax in respect of individuals wishing to pay for the cost of building a modular home on another landowner’s property; and if he will make a statement on the matter. [32876/26]

209. Deputy Keira Keogh asked the Tánaiste and Minister for Finance if he will provide an update on the steps his Department is taking towards reform of the deemed disposal rules on ETFs, in an effort to level the playing field for ordinary investors; and if he will make a statement on the matter. [31857/26]

255. Deputy Peadar Tóibín asked the Tánaiste and Minister for Finance the amount it is estimated to cost if USC was scrapped for taxpayers earning under €50,000. [31587/26]

256. Deputy Peadar Tóibín asked the Tánaiste and Minister for Finance the amount it would cost to extend the tax-free threshold for Inheritance tax for nieces, nephews, brothers, sisters or grandchildren to be increased from €40,000 to €300,000 and for all other relationships (such as in-laws, cousins, friends and non-relatives) to be increased from €20,000 to €200,000. [31588/26]

257. Deputy Peadar Tóibín asked the Tánaiste and Minister for Finance the amount it would cost to reduce excise on alcohol sold in pubs and restaurants by 10 cent a unit. [31590/26]

258. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance whether he will review the taxation treatment of individuals who continue in employment beyond the State pension age; the rationale for applying standard income tax and USC arrangements to such individuals despite their long contribution history; whether measures are under consideration to provide targeted tax reliefs or exempt…

259. Deputy Michael Cahill asked the Tánaiste and Minister for Finance to urgently address the discrimination that exists in respect of inheritance tax when it comes to childless couples and individuals in comparison to couples than do have children (details supplied); and if he will make a statement on the matter. [31686/26]

260. Deputy Carol Nolan asked the Tánaiste and Minister for Finance to list the changes to the standard and higher rates of income tax, all tax credits, rates of PRSI and USC, in each budget from 2016 to date, in tabular form; and if he will make a statement on the matter. [31712/26]

261. Deputy Michael Cahill asked the Tánaiste and Minister for Finance to phase out as a matter of priority, the Universal Social Charge (USC) during this Government term, that was first introduced in January 2011 to stabilise public finances following the 2008 financial crisis, triggering the greatest global recession since the 1930's; and if he will make a statement on the matter. [31715/26]

262. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance the rationale for reducing the VAT rate for hairdressing and barbering services to 9% from July 2026, while excluding beauty services; the criteria used to determine eligibility for the reduced rate; whether he will consider extending the reduced rate to beauty services, given similar cost pressures; and if he will make a state…

266. Deputy Eoin Hayes asked the Tánaiste and Minister for Finance his view on reducing the VAT rate for the beauty industry to 12%; and if he will make a statement on the matter. [31806/26]

267. Deputy Naoise Ó Muirí asked the Tánaiste and Minister for Finance if modular homes greater than 45sq metres with planning permission will be able to avail of the rent-a-room relief; and if he will make a statement on the matter. [31808/26]

385. Deputy Michael Cahill asked the Minister for Agriculture, Food and the Marine if a large-scale business and co-ops (details supplied) will be included in the excise duty relief that supports licensed hauliers, freight operators, agricultural and fishing contractors or bus companies; and if he will make a statement on the matter. [31641/26]

85. Deputy Naoise Ó Muirí asked the Tánaiste and Minister for Finance if his Department have examined the impacts of the excise duty placed on e-liquids in November, are concerned by reports of black-market sales of e-liquids; whether it conflicts with goals to dissuade single-use vapes; and if he will make a statement on the matter. [31461/26]

149. Deputy Barry Ward asked the Minister for Culture, Communications and Sport his views on the merits of introducing a levy to revenues generated by social media companies in Ireland with a view to funding effective and extensive regulation of those; and if he will make a statement on the matter. [31481/26]

484. Deputy Michael Collins asked the Minister for Enterprise, Tourism and Employment whether his Department has engaged, or intends to engage, with representatives of the beauty sector regarding the exclusion of beauty services from the forthcoming VAT reduction; whether he will support discussions with the Minister for Finance to seek a more equitable policy approach; and if he will make a state…

234. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance if he will consider the maximum removal of mineral oil tax on home heating oil given the substantial price increases; and if he will make a statement on the matter. [26927/26]

243. Deputy Barry Ward asked the Tánaiste and Minister for Finance his views on the whether the local property tax is equitable given that it is based on property value rather than income; if he is concerned that it is overburdensome on people that live in high value properties with comparatively low income; and if he will make a statement on the matter. [11988/26]

247. Deputy Séamus McGrath asked the Tánaiste and Minister for Finance to allow the Fresh Start principle to apply to the help-to-buy scheme. [26358/26]