Tax Credits

221. Deputy Emer Currie asked the Tánaiste and Minister for Finance if proposals to expand the qualifying costs under R&D tax credit could be extended to include investment in digital technologies, including AI, which support business model innovation. [21067/26]

104. Deputy Thomas Gould asked the Tánaiste and Minister for Finance whether tenants of Government Ministers can receive the rental tax credit. [17857/26]

294. Deputy Aengus Ó Snodaigh asked the Tánaiste and Minister for Finance to review the case of a person (details supplied) regarding child credits. [15735/26]

356. Deputy Catherine Callaghan asked the Tánaiste and Minister for Finance the number of companies that were eligible for tax credits arising from research and development for each of the years 2021 to 2025 inclusive; the number of companies that successfully availed of this support; and if he will make a statement on the matter. [13988/26]

357. Deputy Catherine Callaghan asked the Tánaiste and Minister for Finance the budget allocation for companies to avail of tax credits under research and development for each of the years 2021 to 2025; the amount paid from that budget at the end of each calendar year; and if he will make a statement on the matter. [13989/26]

364. Deputy Naoise Ó Cearúil asked the Tánaiste and Minister for Finance the number of firms that availed of the research and development tax credit in 2025, by firm size; and if he will make a statement on the matter. [14176/26]

365. Deputy Naoise Ó Cearúil asked the Tánaiste and Minister for Finance the measures being taken to increase SME participation in the research and development tax credit, in view of recent analysis of uptake patterns; and if he will make a statement on the matter. [14177/26]

366. Deputy Naoise Ó Cearúil asked the Tánaiste and Minister for Finance the regional distribution of research and development tax credit claims in 2025, including the number of claims from the Mid-East region; and if he will make a statement on the matter. [14178/26]

399. Deputy Emer Currie asked the Tánaiste and Minister for Finance if his Department has conducted any assessment of introducing a VAT credit model for specific sectors to allow for a capped reduction in VAT payable as a business support or measure to prevent market failure. [15129/26]

400. Deputy Emer Currie asked the Tánaiste and Minister for Finance to list all current taxes that a refundable business tax credit may be offset against in the case where a business elects to treat the credit as an overpayment. [15130/26]

401. Deputy Emer Currie asked the Tánaiste and Minister for Finance if refundable business tax credits are available to sole traders. [15131/26]

272. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated cost of providing a €100 increase in the employee tax credit in 2026 on a first and full-year basis. [13966/26]

273. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated cost of providing a €100 increase in the earned income credit in 2026 on a first and full-year basis. [13967/26]

47. Deputy Emer Currie asked the Tánaiste and Minister for Finance if the State currently applies, or can lawfully apply, a VAT credit, i.e. a tax credit which businesses can apply against VAT liabilities. [13294/26]

48. Deputy Emer Currie asked the Tánaiste and Minister for Finance to provide details of any refundable or cash-redeemable tax credits available to businesses; and if his Department has examined the potential to make more use of refundable or cash-redeemable tax credits as an alternative to direct business grant for specific purposes. [13295/26]

475. Deputy Martin Daly asked the Tánaiste and Minister for Finance if he will consider increasing the age tax credit for qualifying individuals and jointly assessed couples (details supplied) in order to reduce the income tax burden on those of pension age given annual increases to the State pension can result in the gradual erosion of tax credits and available tax bands for older people, thereby…

88. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated cost in 2026 of increasing the renter tax credit for the year 2026 by €250. [11049/26]

89. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the cost of increasing the rent tax credit with the credit equivalent to 8.3% of an individual's annual rent with a minimum credit of €1,250 and a maximum credit of €2,500, per year, clarifying both the full cost and the net cost if the Government has any funding allocated for rent relief in 2026. [11050/26]

90. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated cost in 2026 of reversing the carbon tax increase in October 2025 and not proceeding with the increase in May; and if he will make a statement on the matter. [11057/26]

91. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated cost in 2026 of reversing all the carbon tax increases since October 2024 and not proceeding with the increase in May 2026; and if he will make a statement on the matter. [11058/26]

373. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance whether tenants in cost rental accommodation are eligible to claim the rent tax credit; if not, the basis for their exclusion; if such tenants remain eligible to claim income tax relief on qualifying medical expenses; and if he will make a statement on the matter. [7395/26]

328. Deputy Ged Nash asked the Tánaiste and Minister for Finance to provide estimates from the Revenue Commissioner for 2026 in respect of the amount of revenue vis-à-vis adjustments to tax credits impacting on carers allowance and carers benefit claimants respectively, that they estimate will be raised as a result of the new data sharing arrangements in place between Revenue and the Department of…

329. Deputy Ged Nash asked the Tánaiste and Minister for Finance the number of PAYE taxpayers who are in receipt of the carers’ allowance and carers’ benefit respectively, who have had their tax credits adjusted arising from the new data-sharing arrangements in place between the Revenue Commissioners and the Department of Social Protection; and if he will make a statement on the matter. [5290/26]

330. Deputy Cathal Crowe 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. [5328/26]

81. Deputy Cian O'Callaghan asked the Tánaiste and Minister for Finance if he will consider a case (details supplied) where a person has been refused the mortgage interest tax credit; and if he will make a statement on the matter. [4971/26]