Tax Credits

18. Deputy Robert O'Donoghue asked the Minister for Finance if he will consider amending the eligibility criteria for the home carer tax credit to extend entitlement to single individuals and non-jointly assessed carers (such as those who are unmarried, cohabiting, or single) who provide full time care to dependent persons; if a review or public consultation is planned in Budget 2026; and if he wi…

67. Deputy Emer Currie asked the Minister for Finance for an update on the consultation on future reform of the Research & Development (R&D) Corporation Tax credit; his policy priorities in relation to any future reform; and if he will make a statement on the matter. [36336/25]

68. Deputy Emer Currie asked the Minister for Finance the number of companies availing of the Research & Development (R&D) Corporation Tax credit in each of the past ten years; the total cost to the exchequer in each year; and if he will make a statement on the matter. [36337/25]

239. Deputy Albert Dolan asked the Minister for Finance if he will provide an update on the proposed introduction of a tax credit for gym membership or other physical activity-related expenses; if any assessment has been made on its potential impact on public health and activity levels; and if he will make a statement on the matter. [33313/25]

244. Deputy Brian Stanley asked the Minister for Finance to give serious consideration to introducing tax credit increases for separated fathers who are financially supporting their children through maintenance payments and other weekly costs; and if he will make a statement on the matter. [33407/25]

262. Deputy Cian O'Callaghan asked the Minister for Finance if he will engage with the Revenue Commissioners to review the current administrative and legislative requirements governing access to the incapacitated child tax credit, particularly the requirement that a general practitioner must certify a child’s incapacity, even in cases where a clinical psychologist has diagnosed the child with a qu…

297. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of an €100, €500 and €1,000 increase respectively in the standard rate band; and if he will make a statement on the matter. [31761/25]

298. Deputy Pearse Doherty asked the Minister for Finance to provide the estimated cost of an €50, €100 and €200 increase respectively in for each tax credit, in tabular form; and if he will make a statement on the matter. [31762/25]

300. Deputy Pearse Doherty asked the Minister for Finance the estimated savings from removing tax credits from incomes above €100,000; and if he will make a statement on the matter. [31764/25]

32. Deputy Paul Lawless asked the Minister for Finance if, in light of the skill shortage in the construction, hospitality, education and healthcare sectors, his Department will consider introducing a tax credit for overtime. [17168/25]

46. Deputy Paul Lawless asked the Minister for Finance if in light of the skills shortage in the construction sector, hospitality sector, education sector and healthcare sector, he will consider introducing a tax credit for overtime. [21003/25]

49. Deputy Joe Neville asked the Minister for Finance to consider retaining dual tax credits and rate bands for widowers as if their partner were still alive to alleviate financial hardship; and if he will make a statement on the matter. [20749/25]

140. Deputy Aengus Ó Snodaigh asked the Minister for Finance the estimated cost of restoring the full 5% regional uplift, as it was previously constituted, for the section 481 tax credit for film. [28929/25]

346. Deputy Louise O'Reilly asked the Minister for Finance the estimated first year and full year cost of increasing the home carer tax credit to €2,000. [25922/25]

482. Deputy Louis O'Hara asked the Minister for Finance if a person (details supplied) is eligible to claim the health expenses tax credit; and if he will make a statement on the matter. [24210/25]

119. Deputy Emer Currie asked the Minister for Finance if consideration has been given to allowing start-up SMEs to claim the research and development tax credit over a longer period of years, noting many start-ups may have low corporation tax liabilities in their early years; and if he will make a statement on the matter. [22580/25]

36. Deputy Roderic O'Gorman asked the Minister for Finance his views on the Parliamentary Budget Office Report on the Naval Service personnel tax credit; whether he agrees with its conclusion that the credit has failed to achieve its stated policy objectives since being introduced; whether he agrees with its recommendation that instead there should be further increases to the Naval Service's patro…

581. Deputy Peadar Tóibín asked the Minister for Finance if the Revenue Commissioners will allow taxpayers with children in their care to use all their spouses’ tax-free allowance if their spouse does not work or the remainder if their spouse earns less than the threshold to ease the burden on working families and to make it financially more viable for one parent to stay at home if they so wish. […

24. Deputy Paul Lawless asked the Minister for Finance if he will provide an update on the Government’s plans to implement the tax credit for gym memberships; and the timeline for the introduction of same. [15154/25]

330. Deputy Marie Sherlock asked the Minister for Finance if his Department is investigating the potential ways to re-introduce a film tax credit for regional productions; if he would support such a tax credit; and if he will make a statement on the matter. [15107/25]

277. Deputy Claire Kerrane asked the Minister for Finance to examine the case of a person (details supplied) and their entitlement to single parent tax benefit; and if he will make a statement on the matter. [13398/25]

376. Deputy Colm Burke asked the Minister for Finance the number of people that have applied to have their flat-rate expenses continued through 2025 as it was confirmed from 2025 that the credit would need to be claimed using PAYE services rather than being rolled forward from previous years; to provide a breakdown by profession; and if he will make a statement on the matter. [10555/25]

384. Deputy Seán Ó Fearghaíl asked the Minister for Finance if he will address concerns raised in correspondence regarding tax credit certificates (details supplied); and if he will make a statement on the matter. [10701/25]

391. Deputy Albert Dolan asked the Minister for Finance the number of taxpayers to date that have applied to have their flat rate expenses reinstated, in each staff category; if the Revenue Commissioners can provide data on the number of taxpayers who were in receipt of flat rate expenses in 2024, by staff type; and if he will make a statement on the matter. [10824/25]

394. Deputy Cian O'Callaghan asked the Minister for Finance if he will provide the number of taxpayers to date that have applied to have their flat rate expenses reinstated, broken down to each tax category, in tabular form; and if he will make a statement on the matter. [11008/25]