Tax Code

318. Deputy Pádraig O'Sullivan asked the Tánaiste and Minister for Finance the immediate tax or fiscal measures being considered to alleviate ongoing cost-of-living pressures on low and middle-income households, particularly in light of rising energy, food and housing costs; and if he will make a statement on the matter. [26732/26]

319. Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance for an update on the work being undertaken by his Department to reduce the cost of fuel; and if he will make a statement on the matter. [26734/26]

326. Deputy Naoise Ó Muirí asked the Tánaiste and Minister for Finance the progress being made to index credits and bands to prevent an increase in the real burden of income tax; the estimated amount this will cost; and if he will make a statement on the matter. [26897/26]

328. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether he will commit to abolishing or fundamentally reforming the deemed disposal regime as it applies to Exchange Traded Funds held by individual retail investors; if not, to set out clearly the specific policy rationale for retaining a taxation mechanism that has no equivalent in any comparable EU jurisdiction, that taxes unre…

329. Deputy Darren O'Rourke asked the Tánaiste and Minister for Finance the measures he plans to take to address the runaway cost of fuel; and if he will make a statement on the matter. [26841/26]

332. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the options in relation to VAT on petrol and diesel; and if he will make a statement on the matter. [28774/26]

197. Deputy John Paul O'Shea asked the Minister for Transport further to Parliamentary Question No.396 of 18 March 2026, if he will reconsider the opportunity that exists when reforming the motor tax disc system in the near future to incorporate the facilitation of bulk purchases and renewals of motor tax by corporate fleet owners in the reforms; if the system in operation in the UK, where multipl…

206. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance if he will consider examining the potential of reduced VAT rates to support the craft industry; and if he will make a statement on the matter. [27587/26]

285. Deputy Joe Cooney asked the Minister for Justice, Home Affairs and Migration his Departments position on ‘unjust enrichment’; and if he will make a statement on the matter. [27365/26]

888. Deputy Danny Healy-Rae asked the Tánaiste and Minister for Finance for an update on a matter (details supplied); and if he will make a statement on the matter. [23936/26]

889. Deputy Danny Healy-Rae asked the Tánaiste and Minister for Finance for clarification on a matter (details supplied); and if he will make a statement on the matter. [23970/26]

890. Deputy Danny Healy-Rae asked the Tánaiste and Minister for Finance for an update on a matter in relation to inheritance tax (details supplied); and if he will make a statement on the matter. [23997/26]

893. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance if any proposals are under consideration to remove or reduce the rate of VAT applicable to housing adaptation works for persons with disabilities, including children, in their primary residence; and if he will make a statement on the matter. [24093/26]

894. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance if a review has been carried out, or is planned, of the VAT treatment of housing adaptation works for persons with disabilities; and if he will make a statement on the matter. [24094/26]

895. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance if any measures are under consideration to address the impact of VAT costs on housing adaptation works for persons with disabilities; and if he will make a statement on the matter. [24096/26]

900. Deputy Roderic O'Gorman asked the Tánaiste and Minister for Finance if he will remove VAT on housing insulation products, residential doors and windows to reduce retrofitting costs; and if he will make a statement on the matter. [24239/26]

907. Deputy Michael Cahill asked the Tánaiste and Minister for Finance to urgently address inheritance tax discrimination against childless couples (details supplied); and if he will make a statement on the matter. [24429/26]

909. Deputy Michael Fitzmaurice asked the Tánaiste and Minister for Finance which European Union law provides the statutory basis for the carbon taxes; it's interaction with domestic Irish law; to detail the obligation Ireland has to implement carbon tax; and if he will make a statement on the matter. [24494/26]

934. Deputy Barry Ward asked the Tánaiste and Minister for Finance his views on the merits of amending existing inheritance tax parameters; if the existing relationship category thresholds can be reviewed; if any research has been carried out into this proposal by his Department; and if he will make a statement on the matter. [25386/26]

966. Deputy Emer Currie asked the Tánaiste and Minister for Finance for an update on progress of recommendation no. 41 of the Action Plan for Competitiveness and Productivity on a review of tax measures to incentivise investment into start-up and scaling companies. [26308/26]

969. Deputy Michael Cahill asked the Tánaiste and Minister for Finance further to previous requests, if he will urgently review inheritance tax in regard to childless couples and individuals (details supplied) and address this very obvious discrimination; and if he will make a statement on the matter. [26407/26]

990. Deputy William Aird asked the Tánaiste and Minister for Finance if he will outline the way in which the excise duties collected on fuels are allocated and spent; and if he will make a statement on the matter. [26962/26]

994. Deputy Michael Cahill asked the Tánaiste and Minister for Finance to give favourable consideration to reviewing the 52% tax rate on short term lets/long term lets; if he will give favourable consideration to reducing this rate so as to encourage members of the public to remain in the letting business and/or encourage others to get involved; and if he will make a statement on the matter. [1761…

995. Deputy Michael Cahill asked the Tánaiste and Minister for Finance if he will review the current capital acquisitions tax thresholds in light of concerns that the existing regime disproportionately disadvantages individuals without children who wish to leave assets to extended family members such as nieces and nephews, or to close friends, carers or neighbours; if he will provide a rationale f…

1612. Deputy James O'Connor asked the Minister for Culture, Communications and Sport the position regarding the recently issued Revenue Guidelines for Determining Employment Status for Taxation Purposes and the unintended consequences/harmful implications for the delivery of sport and physical activity in the not-for-profit sector, specifically within local sports partnerships; if he will consider…