Tax Credits

144. Deputy Claire Kerrane asked the Minister for Finance if he will consider introducing a tax credit for motor costs for rural dwellers, in light of high car dependency through no fault of rural dwellers, and the lack of alternatives when it comes to transport; and if he will make a statement on the matter. [54357/25]

229. Deputy Pearse Doherty asked the Minister for Finance if the continuation of the rent tax credit will come from the tax package outlined in the Summer Economic statement; and if he will make a statement on the matter. [50922/25]

274. Deputy Ruairí Ó Murchú asked the 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. [47600/25]

291. Deputy Cormac Devlin asked the Minister for Finance whether he will consider sector-specific reliefs or supports such as enhanced capital allowances or start-up tax credits for the fashion and design industry in Budget 2026; and if he will make a statement on the matter. [47911/25]

295. Deputy Cormac Devlin asked the Minister for Finance if he will examine a non-refundable tax credit for veterinary expenses for large family pets (cats and dogs), conditional on proof of microchipping, licensing and up-to-date vaccinations; if he will publish costings for credit levels of €200, €300 and €500 per household; and if he will make a statement on the matter. [47922/25]

296. Deputy Cormac Devlin asked the Minister for Finance if he will assess the feasibility of a tax credit for adopting a rescue dog or cat from a registered charity, including proposed parameters such as a €200 per-household annual credit, anti-fraud controls, and expected uptake; and if he will make a statement on the matter. [47923/25]

491. Deputy Paul Lawless asked the Minister for Finance the reason there is no existing tax credit available to support disabled individuals, such as wheelchair users, with the significant costs involved in purchasing essential mobility equipment, like a new wheelchair; and if he will make a statement on the matter. [44622/25]

560. Deputy Pearse Doherty asked the Minister for Finance the estimated savings from removing tax credits from incomes above €100,000 based off the latest data; and if he will make a statement on the matter. [46582/25]

1420. Deputy Noel McCarthy asked the Minister for Social Protection if he is considering any changes to the current averaging system of Class S PRSI contributions towards the determination of a contributory pension rate; if there is a possibility of early student and summer holiday employment being disregarded in the calculation of the rate; and if he will make a statement on the matter. [47188/25…

663. Deputy Pat the Cope Gallagher asked the Minister for Finance the number of beneficiaries availing of the fishers tax credit allowance; the cost of this allowance per annum; if he plans to increase this allowance given the downturn in the fishing sector post-Brexit; and if he will make a statement on the matter. [41698/25]

687. Deputy Cathal Crowe asked the Minister for Finance the total number of rent tax credit claims made in each of the years 2022, 2023, 2024 and to date in 2025, by county, in tabular form; and if he will make a statement on the matter. [42692/25]

705. Deputy Ruairí Ó Murchú asked the Minister for Finance the latest figures for the number of people who have availed of the rent tax credit in this tax year, broken down by county, in tabular form; and if he will make a statement on the matter. [43447/25]

716. Deputy Pearse Doherty asked the Minister for Finance the full estimated annual cost of the renters tax credit, and the estimated first-and full-year cost of a €250 increase. [43734/25]

741. Deputy Pearse Doherty asked the Minister for Finance the cost of increasing each tax credit by €100. [43863/25]

742. Deputy Pearse Doherty asked the Minister for Finance the individual cost of increasing each tax credit by €100. [43864/25]

743. Deputy Pearse Doherty asked the Minister for Finance the cost of introducing a new tax credit of €100 for all PAYE and self-employed workers earning up to or below standard rate band. [43865/25]

751. Deputy Pearse Doherty asked the 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 €1,000 and a maximum credit of €2,000, per year, clarifying both the full cost and the net cost if the Government has any funding allocated for rent relief in 2026. [43873/25]

752. Deputy Pearse Doherty asked the Minister for Finance the cost of making the research and development tax credit payable to small and micro companies within 12 months. [43874/25]

237. Deputy Pearse Doherty asked the Minister for Finance the cost to the exchequer of the rental tax credit in 2024. [40534/25]

246. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 296 of 12 June 2025, if he will clarify that c.€350 million is the projected cost of the renters' tax credit in 2025; to outline the allocation in the projection for 2026 to cover the cost of claims for the tax credit from 2023, 2024 and 2025. [40560/25]

102. Deputy Catherine Ardagh asked the Minister for Finance the number of taxpayer units that have made rent tax credit claims since the tax credit's inception; and if he will make a statement on the matter. [39412/25]

139. Deputy Catherine Ardagh asked the Minister for Finance his plans to progressively increase the rent tax credit; and if he will make a statement on the matter. [39411/25]

145. Deputy James O'Connor asked the Minister for Finance if he is examining options to enhance the research and development tax credit, to reward innovation and digitalisation; and if he will make a statement on the matter. [39275/25]

152. Deputy Barry Heneghan asked the Minister for Finance if his Department is considering the introduction of an income tax credit for parents with children in paid childcare, in line with models used in other EU Member States, with a view to easing the financial burden on low- and middle-income working families; and if he will make a statement on the matter. [39414/25]

363. Deputy Carol Nolan asked the Minister for Finance if the rent tax credit available to the parents of third level students will be available for the duration of 2026; and if he will make a statement on the matter. [39484/25]