Tax Code

203. Deputy Sean Fleming asked the Tánaiste and Minister for Finance to respond to matters raised in correspondence (details supplied); and if he will make a statement on the matter. [23200/26]

363. Deputy Robert O'Donoghue asked the Tánaiste and Minister for Finance if he is aware that a €290 import charge has been applied to a shipment of ECG sensors and electrode patches imported from Norway for use in a volunteer-led community cardiac-screening trial in Balbriggan; if his Department has any role in reviewing such charges where medical devices are imported for non-commercial public-he…

364. Deputy Robert O'Donoghue asked the Tánaiste and Minister for Finance if he will clarify the policy basis under which import duties or related charges may be applied to medical devices imported for non-commercial community health initiatives, including cardiac-screening trials; whether his Department will engage with relevant agencies to ensure such initiatives are not impeded by inappropriate…

365. Deputy Robert O'Donoghue asked the Tánaiste and Minister for Finance if he will engage with the Revenue Commissioners to review whether tariffs or import charges applied to small consignments of medical screening devices for volunteer-funded public-health trials are consistent with Government policy on preventative healthcare and community health promotion; and if he will make a statement on …

369. Deputy Peadar Tóibín asked the Tánaiste and Minister for Finance the percentage of a litre of white diesel (derv) that is biodiesel; the reason the Government charges carbon tax on the biodiesel component of that litre of diesel; and the total carbon tax take by the Government on the biodiesel component of diesel for each of the past ten years. [21718/26]

370. Deputy Peadar Tóibín asked the Tánaiste and Minister for Finance the percentage of a litre of petrol that is bioethanol (e10); the reason the Government is charging carbon tax on the bioethanol component of that litre of petrol; and the total carbon tax take by the Government on the bioethanol component of petrol for each of the past ten years. [21719/26]

371. Deputy Peadar Tóibín asked the Tánaiste and Minister for Finance the tax levied on HVO; to provide a detailed breakdown of the different taxes that have been collected, in total, on HVO for each of the past five years; and the reason the Government will not reduce the cost of HVO taxation given the clear climate benefits. [21720/26]

372. Deputy Peadar Tóibín asked the Tánaiste and Minister for Finance the reason he will not provide a 7 cent per litre haulier rebate on HVO. [21721/26]

395. Deputy Michael Cahill asked the Tánaiste and Minister for Finance the steps being taken to address discrimination against childless couples in relation to inheritance tax (details supplied); and if he will make a statement on the matter. [22270/26]

222. Deputy Emer Currie asked the Tánaiste and Minister for Finance the cost to the Exchequer of doubling the current capital allowance on plant and machinery to 25% over four years. [21068/26]

235. Deputy Roderic O'Gorman asked the Tánaiste and Minister for Finance the reason the number of individuals subject to the high-income individuals' restriction has consistently dropped over the last 15 years; if his Department examined potential tax dodging or loop holes in relation to this; and if he will make a statement on the matter. [21261/26]

236. Deputy Roderic O'Gorman asked the Tánaiste and Minister for Finance to outline the specific tax relief mechanisms that are still be used by individuals under the high-income individuals restriction scheme; and if he will make a statement on the matter. [21262/26]

239. Deputy Brian Stanley asked the Tánaiste and Minister for Finance if he will review the current list of occupations eligible for flat rate expenses (FREs) with a view to including special needs assistants (SNAs), given the significant and essential out of pocket costs incurred by SNAs in the performance of their duties; if he will outline the rationale for their continued exclusion despite the…

240. Deputy Roderic O'Gorman asked the Tánaiste and Minister for Finance if he has reviewed a new report and proposals from an organisation (detailed supplied) in relation to the TaxSaver scheme and amendments to the Tax Consolidation Acts; if he will meet with the organisation to discuss their proposals; and his Department will examine and progress the proposals. [21376/26]

413. Deputy Roderic O'Gorman asked the Tánaiste and Minister for Finance his plans to amend the tax treatment of investments in Exchange Traded Funds, including Green ETFs, including the deemed disposal rule and exit tax; and if he will make a statement on the matter. [18640/26]

416. Deputy Michael Healy-Rae asked the Tánaiste and Minister for Finance if the current VAT rate for printed and digital maps will be removed; and if he will make a statement on the matter. [18912/26]

418. Deputy Pa Daly asked the Tánaiste and Minister for Finance the rationale for the current VAT treatment of printed maps at 13.5% and digital maps at 23%, while books, newspapers and magazines are zero rated; and if he will make a statement on the matter. [18991/26]

419. Deputy Pa Daly asked the Tánaiste and Minister for Finance if he will review the current VAT treatment of printed maps at 13.5% and digital maps at 23%, with a view to applying a zero rate similar to that applied to books, newspapers and magazines; whether the impact of the current rates on small Irish publishers and sectors such as tourism and outdoor recreation has been assessed; and if he …

420. Deputy Pa Daly asked the Tánaiste and Minister for Finance whether EU VAT rules permit the application of a zero rate of VAT to printed and digital maps, similar to books, newspapers and magazines; if his Department has examined the possibility of applying such a rate in Ireland; and if he will make a statement on the matter. [18993/26]

426. Deputy Emer Currie asked the Tánaiste and Minister for Finance the cost of further reductions in the taxation rate that applies to Irish and equivalent offshore funds, and Irish and certain foreign life assurance products, for each 1% of a reduction. [19210/26]

434. Deputy Martin Kenny asked the Tánaiste and Minister for Finance the way in which the flat rate of tax for farmers is decided on an annual basis; and if he will make a statement on the matter. [19229/26]

457. Deputy Erin McGreehan asked the Tánaiste and Minister for Finance the annual number of beneficiaries of the TaxSaver scheme and the associated Exchequer cost for each of the years 2019 to 2025, in tabular form; the reasons for the decline in participation over that period; and if he will make a statement on the matter. [19933/26]

458. Deputy Erin McGreehan asked the Tánaiste and Minister for Finance the annual number of TaxSaver scheme beneficiaries, by county, for each of the years 2019 to 2025; the analysis undertaken by his Department on regional disparities in uptake of the scheme, in tabular form. [19934/26]

459. Deputy Erin McGreehan asked the Tánaiste and Minister for Finance if he will address the anomaly whereby self employed workers are excluded from availing of tax free commuter supports under TaxSaver, despite representing a significant segment of the workforce. [19935/26]

469. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance when he will publish the approach to the taxation of retail investment referenced in Budget 2026; whether that publication will include specific proposals regarding the eight-year deemed disposal regime for funds and ETFs; and if he will make a statement on the matter. [20391/26]