Tax Collection

171. Deputy Emer Currie asked the Tánaiste and Minister for Finance the number of businesses that registered and submitted returns for the accounting period 1 March 2026 to 30 April 2026 for the e-liquid products tax (EPT), which were due by 31 May 2026; the volumes and values of e-liquid products subject to EPT in that period; the total tax collected; the available breakdown by geography, size an…

172. Deputy Emer Currie asked the Tánaiste and Minister for Finance the measures being put in place to monitor compliance rates with the requirements of the e-liquid products tax following the passing of the deadline for the returns for the third accounting period; and if he will make a statement on the matter. [54233/26]

185. Deputy Sean Fleming asked the Tánaiste and Minister for Finance to outline if tax is payable on wedding gifts received, in terms of cash or non-cash gifts, in respect of income tax, capital gains tax, gift tax or other taxes; and if he will make a statement on the matter. [52737/26]

186. Deputy Ann Graves asked the Tánaiste and Minister for Finance whether he agrees that the introduction of a tax stamp system for vaping products could assist in the enforcement of the e-liquid products tax and in tackling the illicit vape market; and if he will make a statement on the matter. [52765/26]

216. Deputy Ged Nash asked the Tánaiste and Minister for Finance the number of people who have paid the domicile levy in each year since 2022; the amount collected through the levy in each year since 2022, in tabular form; and if he will make a statement on the matter. [53503/26]

133. Deputy Rose Conway-Walsh asked the Tánaiste and Minister for Finance if income tax on tips for minimum wage workers is tracked by the Revenue Commissioners; if so, the amount of tax revenue collected on income tax on tips for minimum wage workers for each of the previous five years; if not, if the Revenue Commissioners have the capability to track this; and if he will make a statement on the …

16. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance his rationale for ruling out introducing an entity level tax on vulture funds using IREF structures to own residential property, despite his own Department recognising there is a 'strong case' for such a tax in order to ensure rental income does not flow out of the State untaxed. [48251/26]

22. Deputy Thomas Gould asked the Tánaiste and Minister for Finance whether he intends to introduce a tax on private jets. [43418/26]

24. Deputy Darren O'Rourke asked the Tánaiste and Minister for Finance his plans to introduce a derelict property tax; and if he will make a statement on the matter. [46795/26]

37. Deputy Joe Neville asked the Tánaiste and Minister for Finance the estimated cost of reducing investment undertaking tax on retail investment gains to align with capital gains tax; and if he will make a statement on the matter. [48236/26]

49. Deputy Richard Boyd Barrett asked the Tánaiste and Minister for Finance if he is considering an introduction of a wealth tax for Irish millionaires and billionaires to broaden the tax base and fund critical infrastructure projects and services; and if he will make a statement on the matter. [48319/26]

46. Deputy Robert O'Donoghue asked the Tánaiste and Minister for Finance given the fact that residential zoned land tax liabilities of €24.1 million were declared in respect of lands within the Fingal County Council area in 2025 and a further €20.5 million in 2026 to date; whether any portion of the revenues collected from these lands is returned directly to the local authority; Fingal County Coun…

47. Deputy Robert O'Donoghue asked the Tánaiste and Minister for Finance in view of the fact that residential zoned land tax liabilities of €24.1 million were declared in respect of lands within the Fingal County Council area in 2025, of which €7.9 million was collected and €16.1 million remained unpaid, and that liabilities of €20.5 million were declared in 2026 to date, of which €6.6 million was…

361. Deputy Robert O'Donoghue asked the Tánaiste and Minister for Finance the reason a VAT rate of 23% is applied to mooring charges levied by local authorities at harbours and marinas; whether these charges are treated as standard-rated supplies of services under VAT law; the legal basis for the application of VAT to such public authority charges; if he will consider whether an exemption or reduc…

537. Deputy Paul Lawless asked the Tánaiste and Minister for Finance the amount of VAT collected on electricity in each of the past ten years and to date in 2026, in tabular form. [42024/26]

538. Deputy Paul Lawless asked the Tánaiste and Minister for Finance the amount of VAT collected on fuel in each of the past ten years and to date in 2026, by fuel type, in tabular form. [42025/26]

539. Deputy Robert O'Donoghue asked the Tánaiste and Minister for Finance the total amount of Residential Zoned Land Tax (RZLT) charged, collected, outstanding (including arrears and unpaid liabilities) in respect of lands identified within the functional area of Fingal County Council, for each of the years 2025 and 2026 to date; and if he will make a statement on the matter. [42112/26]

540. Deputy Robert O'Donoghue asked the Tánaiste and Minister for Finance the total amount of Residential Zoned Land Tax (RZLT) charged, collected, outstanding in respect of lands located within the Lusk settlement boundary / Local Area Plan area in Fingal, for each of the years 2025 and 2026 to date; and to provide the number of liable sites/returns in the area for each year. [42113/26]

562. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the total annual revenue collected as a direct result of the deemed disposal rule; and if he will make a statement on the matter. [42876/26]

602. Deputy Barry Ward asked the Tánaiste and Minister for Finance the estimated full year yield for 2027 to the Exchequer from an increase of 50 cent and €1 in the excise duty on 20 cigarettes, a pro rata increase in excise on other tobacco products; and if he will make a statement on the matter. [43541/26]

273. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the estimated annual excise and taxation revenue generated from vaping and nicotine-related products in each year since 2020; and if he will make a statement on the matter. [40868/26]

51. Deputy Aidan Farrelly asked the Tánaiste and Minister for Finance the total amount total raised via the vacant homes tax in each of the years since it has been operational; and if he will make a statement on the matter. [40721/26]

186. Deputy Séamus McGrath asked the Tánaiste and Minister for Finance the amount that was collected in USC in 2025, broken down by income brackets with a range of ten thousand, for example, €10,000 - €20,000, €20,000 to €30,000 and so on. [39797/26]

215. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the projected increase in VAT revenue on home heating oil as a result of the increase in home heating oil price. [39795/26]

438. Deputy Carol Nolan asked the Tánaiste and Minister for Finance to ascertain the total amount paid in carbon taxes and related levies by rural households and small businesses in Offaly in 2025; and if he will make a statement on the matter. [38963/26]