Tax Data

283. Deputy Michael Lowry asked the Minister for Finance given the ongoing concerns about discrimination in inheritance tax policy, particularly affecting single and childless citizens, the reason these individuals are subject to less favourable tax-free thresholds compared to other groups; if he will commit to a complete reform of the inheritance tax system, rather than merely tweaking the Group …

286. Deputy Michael Healy-Rae asked the Minister for Finance to consider increasing the VAT & VRT rebate bands (details supplied); and if he will make a statement on the matter. [23097/25]

287. Deputy Pearse Doherty asked the Minister for Finance to outline all tax measures that are schedule to expire in 2025 or 2026; and if he will make a statement on the matter. [23128/25]

103. Deputy Marie Sherlock asked the Minister for Finance the revenue raised by the sugar-sweetened drinks tax each year since its introduction to date in 2023, broken down by the yield in each band; and if he will make a statement on the matter. [22176/25]

111. Deputy Joe Cooney asked the Minister for Finance for a breakdown of the total amount collected by the State from excise duty, carbon tax, VAT, and the NORA levy on the sale of liquid fuel products (petrol, diesel, and home heating oil) for the years 2022, 2023 and 2024; and the percentage of overall exchequer revenue accounted for by receipts from excise duty, carbon tax, VAT, and the NORA le…

112. Deputy Marie Sherlock asked the Minister for Finance the plant protein drinks and drinks containing milk fats covered by the sugar sweetened drinks tax as they have a calcium level below 119 milligrams per 100 millilitres; and if he will make a statement on the matter. [22430/25]

49. Deputy Pearse Doherty asked the Minister for Finance the list of all houses and gardens that are available to the public for viewing as a condition of their exemption from capital acquisitions tax; the list of all property other than houses or gardens that are available to the public for viewing as a condition of their exemption from capital acquisitions tax, in tabular form; and if he will ma…

50. Deputy Pearse Doherty asked the Minister for Finance the information and documentation required to apply for an exemption to the capital acquisitions tax on the basis of heritage; the total number of times a capital acquisitions tax on the basis of heritage was withdrawn due to failure to provide reasonable viewing facilities to the public; and if he will make a statement on the matter. [21495…

51. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 184 of 27 March 2025, the way in which the obligation to maintain taxpayer confidentiality is compatible in the case of heritage based exemptions given requirement for the public to be aware of and able to view the heritage item to avail of the tax exemption; and if he will make a statement on the matter…

588. Deputy Cathy Bennett asked the Minister for Finance if beauty services will benefit from VAT reduction measures; the basis upon which such decisions were made; and if he will make a statement on the matter. [19887/25]

611. Deputy Emer Currie asked the Minister for Finance the total income tax receipts accounted for by case V income, by rental income, in each of the past five years; and if he will make a statement on the matter. [21102/25]

612. Deputy Emer Currie asked the Minister for Finance the total receipts from stamp duty on the transfer of shares in each of the past five years; and if he will make a statement on the matter. [21103/25]

614. Deputy Emer Currie asked the Minister for Finance the total receipts from deposit interest retention tax in each of the past five years; and if he will make a statement on the matter. [21105/25]

617. Deputy Emer Currie asked the Minister for Finance the total receipts from exit tax on domestic funds over the past eight years, including any breakdown of the type of funds being taxed; and if he will make a statement on the matter. [21112/25]

61. Deputy James Geoghegan asked the Minister for Finance if he can provide an update in respect of measures proposed in the report of the Commission on Taxation and Welfare relevant to his Department; and if he will make a statement on the matter. [15838/25]

185. Deputy Pearse Doherty asked the Minister for Finance for the total value of assets held in section 110 special purpose companies broken down by qualifying asset type; percentage shareholding held by persons on companies within the state and the top ten other jurisdictions for shareholders; the number of section 110 special purpose companies broken down by transaction type that they have indic…

248. Deputy Pearse Doherty asked the Minister for Finance to provide a list of all late payment fees imposed by the Revenue Commissioners; the amount collected under each heading each year since 2016, in tabular form; and if he will make a statement on the matter. [13155/25]

251. Deputy Pearse Doherty asked the Minister for Finance the total number of section 110 applications, that is, unique form S.110 submissions each year since 2016; the total number approved; the number approved in each type of transaction classes; the number approved for dealing with each qualifying asset type, in tabular form; and if he will make a statement on the matter. [13158/25]

252. Deputy Pearse Doherty asked the Minister for Finance to provide an exhaustive list of the State’s double taxation treaties; and if he will make a statement on the matter. [13159/25]

264. Deputy Pearse Doherty asked the Minister for Finance the number of section 110 special purpose vehicles in operation each year from 2016 to 2024 and to date in 2025; and if he will make a statement on the matter. [13208/25]

371. Deputy Aidan Farrelly asked the Minister for Transport the revenue collected from motor tax annually from 2019 to date in 2025, by each local authority. [12870/25]

396. Deputy Holly Cairns asked the Minister for Finance the number of rent tax credit claims which have been made annually in County Cork, by local area, from 2022 to date, in tabular form. [11012/25]

407. Deputy Emer Currie asked the Minister for Finance the estimated cost of reducing the VAT rate applicable to each of bike rental and short-term car rental sectors from 13.5% to 9%. [11485/25]

408. Deputy Emer Currie asked the Minister for Finance the number of newly purchased buses for which VAT refunds were applied for and granted, under the VAT71 scheme, in each of the past five years. [11490/25]

429. Deputy Louise O'Reilly asked the Minister for Finance the value of excise relief claimed on alcohol produced in the State by qualifying alcohol producers from 2014 to 2024, in tabular form. [12251/25]