Tax Credits

657. Deputy Michael Cahill asked the Tánaiste and Minister for Finance to urgently consider correspondence (details supplied); and if he will make a statement on the matter. [57047/26]

660. Deputy Seán Kyne asked the Tánaiste and Minister for Finance whether he will consider introducing, in Budget 2027, a permanent 8% Section 481 uplift for productions filming outside the Dublin metropolitan area including Ashford; his views on whether this would increase production capacity by encouraging filming beyond the already constrained Dublin production hub, would support investment in …

674. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated cost of making the research and development tax credit payable to small and micro companies within 12 months. [55031/26]

700. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance if given the evidence to support the benefits of physical activity and in particular strength training for all cohorts but particularly people over the age of 50 he will consider bringing forward a tax credit to increase the take-up of gym memberships as part of Budget 2027; and if he will make a statement on the matter. [55522/…

762. Deputy Mark Wall asked the Tánaiste and Minister for Finance the estimated cost of extending the home carer tax credit to single carers in paid employment and the increase to the credit to €2,250; and if he will make a statement on the matter. [56702/26]

763. Deputy Mark Wall asked the Tánaiste and Minister for Finance the estimated cost of increasing the dependent relative tax credit to €1,000; and if he will make a statement on the matter. [56703/26]

775. Deputy Michael Cahill asked the Tánaiste and Minister for Finance to increase investment into County Kerry for independent film and TV by introducing a permanent 8% Section 481 regional uplift for productions filming outside the Dublin metropolitan area including Ashford (DMAA) (details supplied); and if he will make a statement on the matter. [57048/26]

787. Deputy Seán Ó Fearghaíl asked the Tánaiste and Minister for Finance the total number of rent tax credit claims made in 2024, 2025, and to date in 2026, by county, in tabular form; and if he will make a statement on the matter. [57288/26]

804. Deputy Paul McAuliffe asked the Tánaiste and Minister for Finance if he will give consideration to an increase in the single person child carer credit; and if he will make a statement on the matter. [58004/26]

821. Deputy John Brady asked the Tánaiste and Minister for Finance the position regarding the tax credit regime in place to support the Irish film industry; his plans for the future development of this sector; and if he will make a statement on the matter. [58960/26]

841. Deputy Ruairí Ó Murchú asked the Tánaiste and Minister for Finance if he will provide the latest figures for the number of people who have availed of the rent tax credit in this tax year, broken down by county; and if he will make a statement on the matter. [59238/26]

165. Deputy Richard Boyd Barrett asked the Tánaiste and Minister for Finance the full-year cost of a single person’s personal tax credit and earned income credit of €2,800, €3,000 and €3,500, respectively, for each tax credit category and for each level of credit for people with disabilities; and if he will make a statement on the matter. [53973/26]

223. Deputy Conor D. McGuinness asked the Tánaiste and Minister for Finance the reason there is a delay for a company (details supplied) in receiving their R&D tax credit claim; and if he will make a statement on the matter. [53656/26]

37. Deputy Michael Fitzmaurice asked the Minister for Transport further to Parliamentary Question No. 148 of 24 June 2026, given motor tax is not a self-assessment tax, could the Minister address a case (details supplied); and if he will make a statement on the matter. [51996/26]

38. Deputy Michael Fitzmaurice asked the Minister for Transport if a situation could be reviewed (details supplied) given widespread overcharging of motor tax by the tax-collectors; and if he will make a statement on the matter. [51997/26]

39. Deputy Michael Fitzmaurice asked the Minister for Transport the way in which a vehicle is eligible to apply for the vintage rate of tax; the details of the further 'relevant documentation' that is required’ (details supplied); and if he will make a statement on the matter. [51998/26]

40. Deputy Michael Fitzmaurice asked the Minister for Transport if there is a direct legal requirement linking a particular type of insurance policy to a particular motor taxation class; and if he will make a statement on the matter. [51999/26]

41. Deputy Michael Fitzmaurice asked the Minister for Transport to provide the details of documents required for motor tax to avail of the vintage vehicle rate (details supplied); and if he will make a statement on the matter. [52000/26]

250. Deputy Richard Boyd Barrett asked the Tánaiste and Minister for Finance the total annual cost to the Exchequer of the rental tax credit in 2024 and 2025; the projected cost in 2026; the number of people claiming rent tax credit in each year; and if he will make a statement on the matter. [51296/26]

252. Deputy Richard Boyd Barrett asked the Tánaiste and Minister for Finance the estimated total cost of a refundable tax credit to those on low and irregular incomes who do not fully utilise all of their existing credits; and if he will make a statement on the matter. [51298/26]

274. Deputy Joe Cooney asked the Tánaiste and Minister for Finance his views that a tax credit scheme which does not reduce, rebate or offset excise duty would be distinct from the operation of the EU Alcohol Structures Directive; and if he will make a statement on the matter. [50424/26]

136. Deputy Séamus McGrath asked the Tánaiste and Minister for Finance the number of renters who claimed the rent tax credit in 2023, 2024 and 2025; and the overall value of the claims in each year. [50165/26]

273. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance whether Revenue has any discretion to accept a claim for the Widowed Person Tax Credit submitted outside the statutory four year time limit in exceptional or compassionate circumstances; whether any provision exists to allow such cases to be reviewed where a claimant was unaware of their entitlement or of the applicable deadlin…

40. Deputy Erin McGreehan asked the Tánaiste and Minister for Finance if he is exploring the potential of a tax credit for childcare; and if he will make a statement on the matter. [48386/26]

249. Deputy Séamus McGrath asked the Tánaiste and Minister for Finance the number of claims made in 2025 for the home carer tax credit; his views on whether this figure represents an underclaiming of the credit; and the estimate for those eligible but not claiming the credit. [47127/26]