Tax Code

255. Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance if he will scrap the planned increases in carbon taxes; and if he will make a statement on the matter. [26735/26]

256. Deputy Edward Timmins asked the Tánaiste and Minister for Finance in cases where exemptions have been granted from the RZLT for farmed land, if these exemptions can be granted for more than one year; and if he will make a statement on the matter. [26899/26]

260. Deputy Brendan Smith asked the Tánaiste and Minister for Finance if he plans to review the excise rates on green diesel to help farmers and agri-contractors; and if he will make a statement on the matter. [26887/26]

262. Deputy Willie O'Dea asked the Tánaiste and Minister for Finance if consideration will be given to aligning the period of time in which individuals and businesses can claim for tax relief or overpayment from the Revenue Commissioners, with the period of time in which the Revenue Commissioners can seek underpayment due to error that is, four years versus six years; and if he will make a stateme…

263. Deputy Pa Daly asked the Tánaiste and Minister for Finance if he will remove excise duty on home heating oil as an emergency response to the ongoing conflict in the middle east. [26731/26]

267. Deputy Peadar Tóibín asked the Tánaiste and Minister for Finance if he has conducted an impact assessment on a proposed 0% VAT rate for construction materials to lower the cost of building new homes; his views on whether such a measure would more effectively stimulate supply than the current 9% VAT rate applied only to completed apartments; the estimated cost to the Exchequer of zero-rating t…

270. Deputy Joe Neville asked the Tánaiste and Minister for Finance his views on the impact that the new derelict property tax will have on housing numbers; the benefits that will be seen; and if he will make a statement on the matter. [26146/26]

271. Deputy Grace Boland asked the Tánaiste and Minister for Finance whether his Department has carried out any assessment of increasing the standard rate cut-off point for income tax to €50,000; the estimated full year cost to the Exchequer of such a change; the distributional impact across income groups; the analysis undertaken regarding the potential labour market or economic impacts of such a …

272. Deputy Emer Currie asked the Tánaiste and Minister for Finance if he will consider amendments to the Tax Consolidation Acts to facilitate changes to the TaxSaver scheme, including an extension to other modes of sustainable travel, such as shared mobility, and to move from a 'travel pass' basis to more flexible digital models, in a bid to address the alarming fall-off in the number of commuter…

275. Deputy John Lahart asked the Tánaiste and Minister for Finance the estimated cost/value of tax reliefs on electric vehicles in 2023, 2024 and 2025; and if he will make a statement on the matter. [26558/26]

276. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether he accepts that the deemed disposal regime, by imposing a unique and internationally anomalous tax burden on EU-regulated Exchange Traded Fund products, does not prevent tax avoidance by retail investors but instead redirects Irish household savings away from EU-regulated diversified products and into less transparent, les…

277. Deputy John Connolly asked the Tánaiste and Minister for Finance if he has further plans to review the excise rates on fuel following the recent spike in prices; and if he will make a statement on the matter. [26555/26]

278. Deputy Brian Brennan asked the Tánaiste and Minister for Finance the further measures he is considering to support sectors that are struggling with the current fuel crisis, in particular the agricultural sector, haulage and private bus operators; and if he will make a statement on the matter. [26753/26]

280. Deputy Tony McCormack asked the Tánaiste and Minister for Finance the progress made to date in implementing the taxation measures introduced in Budget 2026 to enhance the competitiveness and sustainability of small and medium-sized enterprises; the details of any further targeted supports under consideration in advance of Budget 2027; and if he will make a statement on the matter. [25714/26]

281. Deputy Joe Cooney asked the Tánaiste and Minister for Finance to outline all discretionary measures his Department could take to reduce Government taxes on petrol, diesel and kerosene; and the maximum taxation reduction possible on these fuels under current legislation; and if he will make a statement on the matter. [26598/26]

286. Deputy Joe Neville asked the Tánaiste and Minister for Finance when he plans to roll out the new derelict property tax; the involvement there will be from local authorities in relation to authorisation; and if he will make a statement on the matter. [26147/26]

296. Deputy Paul Murphy asked the Tánaiste and Minister for Finance whether he will reduce tax on fuel in order to facilitate the capping of prices at affordable levels. [26785/26]

297. Deputy Barry Ward asked the Tánaiste and Minister for Finance if his Department has carried out any estimates into the cost to the Exchequer of implementing an upper limit cap on the cost of local property tax for people on lower, fixed incomes; and if he will make a statement on the matter. [11989/26]

300. Deputy Ruairí Ó Murchú asked the Tánaiste and Minister for Finance if he will provide an update on the work being carried out in his Department to fix the anomaly where many workers who live in the North and who work in the South are precluded from working from home due to the significant Revenue implications for their employers; if he will detail any contacts his Department has had on the ma…

301. Deputy Michael Cahill asked the Tánaiste and Minister for Finance to urgently address inheritance tax brackets for childless couples, single people and families; and if he will make a statement on the matter. [26895/26]

303. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance if he will impose a windfall tax on energy companies, similar to the temporary solidarity tax imposed during the initial invasion of Ukraine in 2022, in order to ensure that unjustified profits are not made on the recent spike in international gas prices; and if he will make a statement on the matter. [26929/26]

305. Deputy Edward Timmins asked the Tánaiste and Minister for Finance if he will consider the indexing of capital gains tax to take account of inflation; and if he will make a statement on the matter. [26898/26]

306. Deputy Matt Carthy asked the Tánaiste and Minister for Finance the total amount by which he proposes to raise the price of petrol, diesel and home heating oil through increases to the carbon tax, in each year until 2030. [26716/26]

309. Deputy Louis O'Hara asked the Tánaiste and Minister for Finance the measures his Department will take to address rising fuel costs; and if he will make a statement on the matter. [26485/26]

316. Deputy Paula Butterly asked the Tánaiste and Minister for Finance if he has considered the impact that the scheduled increase in carbon tax and current levels of excise duty are having on farm businesses; if he will consider seeking a postponement of the upcoming carbon tax rise; and if he will make a statement on the matter. [20110/26]