Tax Data

759. Deputy Pearse Doherty asked the Minister for Finance the revenue raised by applying a second home charge of 0.002%, 0.003% and 0.004% of the value of the property on all properties other than those owned by local authorities and approved housing bodies, principle primary residences (first properties owned), and all other properties exempt from the LPT. [43881/25]

760. Deputy Pearse Doherty asked the Minister for Finance the revenue raised by applying a second home charge of €100 on all properties other than those owned by local authorities and approved housing bodies, principle primary residences (first properties owned), and all other properties exempt from the LPT. [43882/25]

761. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue raised by introducing a 50% cap on corporation tax relief on all losses over €5 million. [43884/25]

224. Deputy Albert Dolan asked the Minister for Finance if he is considering reform of the capital acquisitions tax thresholds in Budget 2025 to address the disparity facing individuals without children or whose closest relationships fall outside group A; and if he will make a statement on the matter. [40382/25]

240. Deputy Pearse Doherty asked the Minister for Finance the total number of individuals subject to high-income individuals' restriction; the estimated additional income tax raised each year since 2007, in tabular form; to outline any reasons for the severe drop-off in the number of individuals subject to the tax and the falling revenue; and if he will make a statement on the matter. [40539/25]

247. Deputy James Geoghegan asked the Minister for Finance the estimated amount a three-year waiver on capital gains tax for the sale of above-the-shop units in Ireland would cost under various scenarios with regard to the number of units sold; and if he will make a statement on the matter. [40631/25]

253. Deputy Pearse Doherty asked the Minister for Finance how foreign earnings are treated for capital acquisitions tax purposes. [40699/25]

355. Deputy Séamus McGrath asked the Minister for Finance the total number of renters who claimed the rent tax credit for 2022, 2023 and 2024 and the estimated percentage of those eligible to claim it in each of those years. [39018/25]

357. Deputy Séamus McGrath asked the Minister for Finance the number of families who claimed the home carer tax credit for 2022, 2023 and 2024; and the estimated percentage of those eligible to claim it in each of those years. [39050/25]

362. Deputy Eoin Ó Broin asked the Minister for Finance the number of renters claiming the renters tax credit in 2024 and to date in 2025, by year, by local authority, and average value of credit per local authority. [39446/25]

333. Deputy Cian O'Callaghan asked the Minister for Finance the amount of money raised through windfall tax receipts used for current expenditure between the years 2020 to date in 2025, by year, in tabular form; and if he will make a statement on the matter. [37395/25]

335. Deputy Michael Collins asked the Minister for Finance the number of companies (details supplied) in Ireland have failed to file their annual return by two years or more, as of 3 July 2025, in tabular form; and if he will make a statement on the matter. [37818/25]

336. Deputy Michael Collins asked the Minister for Finance the number of companies (details supplied) in Ireland have failed to file their annual return by three years or more, as of 3 July 2025, in tabular form; and if he will make a statement on the matter. [37819/25]

337. Deputy Michael Collins asked the Minister for Finance the number of companies (details supplied) in Ireland have failed to file their annual return by four years or more, as of 3 July 2025, in tabular form; and if he will make a statement on the matter. [37820/25]

186. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 300 of 24 June 2025, the total number of residential unit owned by the 187 landlords with over 100 properties each; the total number of residential unit owned by the 186 landlords with between 50 - 99 properties each; the total number of residential unit owned by the 745 landlords with between 20 - 49 p…

187. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 300 of 24 June 2025, the total number of individuals for legal entities that own more than 1,000 residential units; the total number of residential units owned by this cohort; and if he will make a statement on the matter. [36793/25]

188. Deputy Pearse Doherty asked the Minister for Finance the total projected local property tax liability for 2025 excluding local authorities and approved housing bodies or any other public bodies; property tax liability for 2025 excluding rental properties; and if he will make a statement on the matter. [36794/25]

189. Deputy Pearse Doherty asked the Minister for Finance the total number of residential properties for the purposes of the LPT that are not owned by local authorities or AHB, public bodies or exempted charities; and if he will make a statement on the matter. [36795/25]

252. Deputy Malcolm Byrne asked the Minister for Finance for an update on the roll-out of the tax credit for unscripted television productions; and if he will make a statement on the matter. [36226/25]

253. Deputy Paul Lawless asked the Minister for Finance if his Department has looked at the possibility of lowering the VAT rate on construction materials to address the cost of building; and if he will make a statement on the matter. [36234/25]

255. Deputy Pat Buckley asked the Minister for Finance if he will review the current taxation treatment of widows and widowers, specifically in relation to factors (details supplied); and if he will outline any planned reforms to address the financial discrimination and long-term disadvantage faced by widows and widowers. [35367/25]

261. Deputy Pearse Doherty asked the Minister for Finance if he is aware of the increased inconvenience placed on small businesses when paying their tax as a result of regulatory changes to the tax card payment service, which limits the amount that can be paid by Debit Card to €500; and if he will make a statement on the matter. [35502/25]

264. Deputy Aidan Farrelly asked the Minister for Finance the revenue raised from the dividend withholding tax applied to real estate investment trusts in each of the past ten years, in tabular form; and if he will make a statement on the matter. [35702/25]

265. Deputy Aidan Farrelly asked the Minister for Finance the revenue raised from the dividend withholding tax applied to Irish real estate funds in each of the past ten years, in tabular form; and if he will make a statement on the matter. [35703/25]

266. Deputy Aidan Farrelly asked the Minister for Finance the revenue raised in each of the past ten years from capital gains tax paid by real estate investment trusts, in tabular form; and if he will make a statement on the matter. [35704/25]