Tax Credits

253. Deputy John Connolly asked the Tánaiste and Minister for Finance whether the residential solar tax credit is available in respect of solar PV installations in new-build dwellings (details supplied); and if he will make a statement on the matter. [46449/26]

348. Deputy Eoin Hayes asked the Tánaiste and Minister for Finance the total tax expenditure on the research and development tax credit in the most recent available year; the number of corporations that received the credit as a cash refund; of those, the number of corporations that had no corporation tax liability; and if he will make a statement on the matter. [45057/26]

350. Deputy Eoin Hayes asked the Tánaiste and Minister for Finance the number of qualifying PAYE and self-employed individuals who did not fully utilise their personal tax credit, and employee tax credit/earned income credit (as applicable) in the most recent available tax year; the total value of these unused credits; the average amount of unused credit per individual; and if he will make a state…

533. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance his views on extending the scope of Ireland’s Research and Development Tax Credit to cover subcontracting costs outside Ireland and the European Union; and if he will make a statement on the matter. [41748/26]

567. Deputy Brian Stanley asked the Tánaiste and Minister for Finance if he will review the current criteria for joint assessment for income tax purposes, with a view to allowing unmarried cohabiting couples to avail of each other's tax credits in circumstances similar to married couples and civil partners; and if he will make a statement on the matter. [43012/26]

571. Deputy Ciarán Ahern asked the Tánaiste and Minister for Finance if he will address an anomaly in the tax treatment of carer’s allowance whereby a jointly assessed couple sees a reduction in tax credits and bands when one is awarded carer’s allowance, which consequently reduces the actual financial benefit received; and if he will make a statement on the matter. [43056/26]

156. Deputy Peter 'Chap' Cleere asked the Tánaiste and Minister for Finance if he will consider, in the context of Budget 2027, the introduction of a 20% tax relief on children's sports memberships; and if he will make a statement on the matter. [39767/26]

157. Deputy Ryan O'Meara asked the Tánaiste and Minister for Finance if he is exploring the potential of a tax credit for memberships of gyms and sports clubs; and if he will make a statement on the matter. [39419/26]

163. Deputy Erin McGreehan asked the Tánaiste and Minister for Finance if he is exploring the potential of a tax credit for children; and if he will make a statement on the matter. [39409/26]

471. Deputy Michael Healy-Rae asked the Tánaiste and Minister for Finance if he will introduce a tax credit to support smaller rural pubs; and if he will make a statement on the matter. [39660/26]

74. Deputy Emer Currie asked the Tánaiste and Minister for Finance the amount claimed under the research and development tax credit for AI-related advanced manufacturing activity each year since 2021, in tabular form; and if he will make a statement on the matter. [38154/26]

75. Deputy Emer Currie asked the Tánaiste and Minister for Finance the amount which has been claimed under the research and development tax credit for AI-related life sciences activity each year since 2021, in tabular form; and if he will make a statement on the matter. [38155/26]

76. Deputy Emer Currie asked the Tánaiste and Minister for Finance the amount which has been claimed under the research and development tax credit for AI-related financial services activity each year since 2021, in tabular form; and if he will make a statement on the matter. [38156/26]

471. Deputy Paul Lawless asked the Tánaiste and Minister for Finance the estimated economic value of unclaimed tax credits/rebates in the State. [35334/26]

472. Deputy Paul Lawless asked the Tánaiste and Minister for Finance the estimated number of people who did not claim tax credits which they were entitled to in each of the past five years. [35335/26]

473. Deputy Paul Lawless asked the Tánaiste and Minister for Finance the number of people who claimed the working from home tax credit in each of the past five years. [35336/26]

230. Deputy Paul Lawless asked the Tánaiste and Minister for Finance when the age tax credit was last increased; its value at the time of introduction; whether it has been adjusted since 2011; and if he will make a statement on the matter. [32852/26]

231. Deputy Paul Lawless asked the Tánaiste and Minister for Finance the rationale for maintaining the age tax credit at its current level for over a decade despite sustained inflation and rising living costs; and if he will make a statement on the matter. [32853/26]

286. Deputy Ruth Coppinger asked the Minister for Climate, Energy and the Environment to consider the re-introduction of energy credits; and if he will make a statement on the matter. [29338/26]

203. Deputy Michael Cahill asked the Tánaiste and Minister for Finance the process by which the incapacitated child tax credit can be apportioned between jointly assessed parents; if an application submitted to transfer the credit for one qualifying child to the second parent has been received and processed in the case of persons (details supplied); if both parents can avail of the credit simultan…

926. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of claims made for the Incapacitated Child Tax Credit in each of the past five years; the number approved and refused in each year; the number selected for compliance review or audit; whether the Revenue Commissioners have identified any concentration of claims supported by medical certification from a single medical pr…

927. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the number of applications for the incapacitated child tax credit received by the Revenue Commissioners in each of the past five years; the number of applications that were supported by medical certificates from registered medical practitioners in the same period; the number of such applications that were reviewed by the Revenue C…

953. Deputy Eoin Ó Broin asked the Tánaiste and Minister for Finance the total number of renters tax credits claimed in 2025 the breakdown by county and average amount claimed in each county along with the total cost of the expenditure in 2025, in tabular form. [25898/26]

1007. Deputy James O'Connor asked the Tánaiste and Minister for Finance if he has investigated the possibility of allowing an alternative proof of tenancy, such as lease agreements and bank transfers for tenants seeking to avail of the rent tax credit (RTC) in situations where a landlord has failed to register the tenancy with the RTB, and the tenant has taken all reasonable steps to initiate enfo…

396. Deputy William Aird asked the Tánaiste and Minister for Finance if he will consider the inclusion of the special needs assistant profession in the flat rate expense tax credit as administered by the Revenue Commissioners; and if he will make a statement on the matter. [22385/26]