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 patrol duty allowance; an…
Topics / Tax Credits
A subject heading for parliamentary questionsTax Credits
172 questions from 62 TDs, between 5 February 2025 and 13 October 2026.
172
questions
170 written, 2 oral
62
TDs have asked
10
parties and groups
Independents counted together
6
departments asked
Questions per month
The record holds no questions for August, when the Dáil does not sit.
Jan 2025Oct 2026
Show as a table
| Month | Questions |
|---|---|
| January 2025 | 0 |
| February 2025 | 6 |
| March 2025 | 12 |
| April 2025 | 4 |
| May 2025 | 7 |
| June 2025 | 6 |
| July 2025 | 19 |
| August 2025 | 0 |
| September 2025 | 8 |
| October 2025 | 7 |
| November 2025 | 5 |
| December 2025 | 12 |
| January 2026 | 6 |
| February 2026 | 19 |
| March 2026 | 3 |
| April 2026 | 6 |
| May 2026 | 12 |
| June 2026 | 9 |
| July 2026 | 22 |
| August 2026 | 0 |
| September 2026 | 5 |
| October 2026 | 4 |
Who asks, by party
The party each TD belonged to on the day, in alphabetical order. Parties differ a lot in size, and members of the Government answer questions rather than ask them, so this shows who raised it, not how much a party cares about it.
The TDs who asked most
Members of the Government answer questions rather than ask them. Each question counts once.
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24
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12
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10
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6
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5
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5
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5
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5
Asked of
Debated under the same heading
Debates whose official heading is exactly these words.
The questions
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. [19286/25]
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]
395. Deputy Cian O'Callaghan asked the Minister for Finance if he will provide a breakdown of the numbers in each staff category that were in receipt of flat-rate expenses in 2024; and if he will make a statement on the matter. [11009/25]
404. Deputy Johnny Guirke asked the Minister for Finance the number of taxpayers to date that have applied to have their flat-rate expenses reinstated; the number in each category, in tabular form; and if he will make a statement on the matter. [11415/25]
406. Deputy Paul Murphy asked the Minister for Finance if he is aware of instances of persons having marriage tax credits claimed during their separation being recouped following the finalisation of their divorce, given that persons are still married during the period of separation; if he will instruct his Department to end this recouperation; and if he will make a statement on the matter. [11437/25]
412. Deputy Paul Murphy asked the Minister for Finance following changes to how flat rate expense tax credit can be claimed, the number of taxpayers to date that have applied to have their flat rate expenses reinstated; the numbers in each staff category; and if he will make a statement on the matter. [11615/25]
290. Deputy Peter 'Chap' Cleere asked the Minister for Finance if he plans to introduce a new regional audiovisual tax credit to replace the regional uplift; and if he will make a statement on the matter. [9718/25]
291. Deputy Peter 'Chap' Cleere asked the Minister for Finance if he has given consideration to extending the new 8% uplift under the section 481 film tax credit to TV series as many Irish animation studios produce top quality TV work and this extension would benefit the industry across the board. [9722/25]
318. Deputy Peter 'Chap' Cleere asked the Minister for Finance if he had any discussions with civil servants with responsibility for AV tax incentives in respect of the potential to introduce a new regional audiovisual tax credit in 2026; and if he will make a statement on the matter. [9717/25]
179. Deputy James O'Connor asked the Minister for Finance the timeline for the review of research and development tax credits; when it will commence; the steps along the review; his views on whether it is a key instrument in Ireland's competitiveness in an challenging global business environment with many competitors to Ireland on incentives including the UAE; and if he will make a statement on the matter. [7044/25]
6. Deputy Naoise Ó Cearúil asked the Minister for Finance the number of rent tax credit claims that have been made in County Kildare for 2024; if the increase in the value of the credit for 2025 is leading to any increased uptake; and if he will make a statement on the matter. [5013/25]
46. Deputy Pádraig O'Sullivan asked the Minister for Finance the number of eligible claims currently being made for the rent tax credit made in each of counties Offaly, Laois, Westmeath, Longford, Meath, Louth and Kildare; and if he will make a statement on the matter. [4905/25]
59. Deputy Aindrias Moynihan asked the Minister for Finance the number of persons who are yet to make an application for 2024 under the rent tax credit; and if he will make a statement on the matter. [5069/25]
55. Deputy Michael Cahill asked the Minister for Finance if he will prioritise the introduction of a new regional AV tax credit in 2026; and if he will make a statement on the matter. [3645/25]
289. Deputy Pearse Doherty asked the Minister for Finance to clarify the planned duration of the extension of the landlord tax credit as committed to in the Programme for Government; and if he will make a statement on the matter. [3063/25]