Tax Credits

39. Deputy Louise O'Reilly asked the Tánaiste and Minister for Finance if he is aware that a person who is working short hours due to a disability (a person on dialysis) can find themselves without sufficient tax paid to benefit from the renters tax credit; if there is a mechanism for them to avail of the credit; and if he will make a statement on the matter. [2663/26]

848. Deputy Eoin Ó Broin asked the Tánaiste and Minister for Finance the total number of renters who claimed the renters tax credit in 2025; the average value of the tax credit claimed; and the breakdown of the number of claims and average claim by local authority area, in tabular form. [1151/26]

366. Deputy Ruairí Ó Murchú asked the Tánaiste and Minister for Finance the number of people in receipt of the incapacitated child tax credit in the years 2024 and to date in 2025; and if he will make a statement on the matter. [73442/25]

380. Deputy James Geoghegan asked the Tánaiste and Minister for Finance the amount of money 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. [73828/25]

381. Deputy James Geoghegan asked the Tánaiste and Minister for Finance the amount of money 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. [73829/25]

382. Deputy James Geoghegan asked the Tánaiste and Minister for Finance the amount of money 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. [73830/25]

383. Deputy James Geoghegan asked the Tánaiste and Minister for Finance the amount of money 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. [73831/25]

26. Deputy Séamus McGrath asked the Tánaiste and Minister for Finance if he will report on the take up of the rent tax credit; and if he will make a statement on the matter. [64226/25]

37. Deputy Michael Cahill asked the Tánaiste and Minister for Finance if he will report on the review of the rent tax credit recently published by his Department; and if he will make a statement on the matter. [64107/25]

48. Deputy Paul Murphy asked the Tánaiste and Minister for Finance when the renter's tax credit will be increased; and if he will make a statement on the matter. [64198/25]

51. Deputy Paul Lawless asked the Tánaiste and Minister for Finance if his Department has concluded its review into the efficacy of the rent tax credit; if the data shows that the credit has primarily been absorbed by landlords in the form of higher rents rather than offering meaningful, sustained relief to tenants; and if he will commit to increasing the minimum threshold for tax bands to keep pa…

52. Deputy Séamus McGrath asked the Tánaiste and Minister for Finance his plans to progressively increase the rent tax credit; and if he will make a statement on the matter. [64225/25]

65. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance if he will consider reviewing the tax credits and allowances available to full-time family carers in order to better reflect the financial pressures associated with long-term caring responsibilities; and if he will make a statement on the matter. [64590/25]

160. Deputy Malcolm Byrne asked the Tánaiste and Minister for Finance the number of persons who have claimed the rent tax credit each year since its introduction, and to date in 2025. [67299/25]

518. Deputy Barry Ward asked the Minister for Culture, Communications and Sport the position regarding recommendation 7 of the Budgetary Oversight Committee in its report on the 481 tax credit from 2023 (details supplied); the actions he will take to ensure that this recommendation is implemented; and if he will make a statement on the matter. [62856/25]

377. Deputy Eoin Hayes asked the Minister for Finance for any assessment of the rent tax credit commissioned by his Department and its effectiveness in supporting low-income tenants; and if he will make a statement on the matter. [61047/25]

478. Deputy Naoise Ó Cearúil asked the Minister for Finance the number of recipients of the rent tax credit in County Kildare from 2022 to date in 2025, by year, in tabular form; and if he will make a statement on the matter. [58695/25]

494. Deputy Pearse Doherty asked the Minister for Finance the percentage of the research and development activity subsidised by the State through the research and development tax credit that is conducted outside of Ireland; and if he will make a statement on the matter. [58935/25]

495. Deputy Pearse Doherty asked the Minister for Finance if construction of a qualifying building is required to be within the State in order to be relevant expenditure for the research and development tax credit; and if he will make a statement on the matter. [58936/25]

323. Deputy Naoise Ó Muirí asked the Minister for Finance his plans to allow for companies to claim the increased 35% research and development tax credit from 1 January 2026; and if he will make a statement on the matter. [57317/25]

324. Deputy Naoise Ó Muirí asked the Minister for Finance if he will consider amending the Taxes Consolidation Act 1997 to provide for companies to claim the research and development credit from 1 January of each year, irrespective of when their account periods commence; if he agrees that such an initiative will improve Ireland's competitiveness given the current geopolitical and prevailing tradin…

325. Deputy Naoise Ó Muirí asked the Minister for Finance if companies will be allowed to treat 100% of a research and development employee's emoluments as qualifying expenditure provided that at least 95% of the employee's time is spent on eligible research and development activities; if such claims can be made from 1 January 2026 irrespective of when a company's accounting period starts in 2026;…

206. Deputy Séamus McGrath asked the Minister for Finance the total number of rent tax credit claims made in 2023, 2024 and to date in 2025, by county, in tabular form; and if he will make a statement on the matter. [56404/25]

338. Deputy Martin Daly asked the Minister for Finance to provide details on the increase in tax revenue generated from landlords over the past three years, considering the significant rise in home rental costs during the same period; specifically, to clarify whether the growth in rental income has led to a proportionate increase in income tax from rental profits; and to outline any measures being…

339. Deputy Robert O'Donoghue asked the Minister for Finance if homeowners in the Fingal west area whose properties have been affected by defective blocks, and who have not yet received compensation under the defective concrete blocks scheme, may apply to have their local property tax (LPT) liability reassessed; if he will make provision for such homeowners to have their LPT valuation reviewed giv…