Tax Data

251. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated amount, by total value of household deposits covered by the deposit guarantee scheme, held in financial institutions in Ireland; and if he will make a statement on the matter. [35835/26]

252. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the total share of household deposits estimated to be covered by the deposit guarantee scheme held in financial institutions in Ireland; and if he will make a statement on the matter. [35836/26]

253. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the total VAT collected on electricity generation for each year since 2019; and if he will make a statement on the matter. [35837/26]

39. Deputy Cian O'Callaghan asked the Tánaiste and Minister for Finance the estimated full year cost to the exchequer in 2027 of maintaining the reduced VAT rate of 9% on electricity; and if he will make a statement on the matter. [35436/26]

456. Deputy Michael Cahill asked the Tánaiste and Minister for Finance to urgently review Ireland’s ETF Tax system prior to the upcoming budget, (details supplied); and if he will make a statement on the matter. [34228/26]

467. Deputy Claire Kerrane asked the Tánaiste and Minister for Finance if he has carried out analysis on the tax take on HVO fuel as a result of higher prices; and if he will make a statement on the matter. [35056/26]

243. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance to identify any EU or OECD jurisdiction that applies a taxation mechanism equivalent to Ireland’s deemed disposal regime, including the taxation of unrealised gains within regulated retail investment funds; and if no such jurisdiction exists, to set out the policy rationale for maintaining such a regime in Ireland. [33771/26]

244. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance to outline the effective tax rates applicable to Exchange Traded Fund investments under the deemed disposal regime compared with the standard capital gains tax rate applied to direct equity investments; and to confirm whether any internal assessment has been conducted on the relative impact of these differing rates. [33772/26]

245. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance the policy rationale for the prohibition on offsetting losses within the deemed disposal regime, including whether any review has been undertaken of this restriction in comparison with standard capital gains tax treatment. [33773/26]

250. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance to provide a detailed timeline for the publication of the roadmap on the taxation of retail investment, including whether the roadmap will include specific proposals relating to deemed disposal; and if so, to provide details. [33778/26]

233. Deputy Paul Lawless asked the Tánaiste and Minister for Finance whether his Department has assessed the cumulative impact of inflation since 2011 on the disposable income of older taxpayers; and if he will make a statement on the matter. [32855/26]

407. Deputy Michael Collins asked the Tánaiste and Minister for Finance the rationale for the decision to reduce the VAT rate for hairdressers and barbers from 13.5% to 9% from July 2026, while excluding beauty services from the same measure; whether his Department carried out an assessment of the comparability of operating costs and business models across these closely related sectors; and if he …

408. Deputy Michael Collins asked the Tánaiste and Minister for Finance if he acknowledges that maintaining a higher VAT rate for beauty services than for hairdressers and barbers may create an uneven competitive environment within the personal care sector; whether this divergence was considered during the formulation of the VAT measure; and whether he will review the decision with a view to ensur…

409. Deputy Michael Collins asked the Tánaiste and Minister for Finance the consideration that has been given to the sustained cost pressures facing small, independent beauty businesses, including rising rent, wages, insurance, utilities, training requirements, and professional product costs; whether these factors were taken into account when deciding not to extend the reduced VAT rate to the beau…

410. Deputy Michael Collins asked the Tánaiste and Minister for Finance the estimated impact of excluding beauty services from the proposed VAT reduction on employment and business viability in towns and villages, particularly in rural areas; whether he accepts that small beauty enterprises play an important role in local economies, supply chains and community wellbeing; and if he will make a stat…

416. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance the rationale for reducing the VAT rate for hairdressing and barbering services to 9% from July 2026 while excluding beauty services; the criteria used to determine eligibility for the reduced rate; whether he will consider extending the reduced rate to beauty services given similar cost pressures; and if he will make a stateme…

422. Deputy Michael Healy-Rae asked the Tánaiste and Minister for Finance if his Department will consider including the beauty sector in the VAT reduction measure from July 2026; and if he will make a statement on the matter. [30294/26]

423. Deputy Michael Cahill asked the Tánaiste and Minister for Finance to consider and allow for a reduction in VAT to 9% for a sector (details supplied) in line with hairdressers and barbers; and if he will make a statement on the matter. [30298/26]

425. Deputy Carol Nolan asked the Tánaiste and Minister for Finance the rationale for excluding businesses within the beauty/nail salon sector from the recent VAT reduction to 9%, when barbers and hairdressers were included; if he will consider offering supports to offset this decision to exclude them; and if he will make a statement on the matter. [30490/26]

440. Deputy Matt Carthy asked the Tánaiste and Minister for Finance in relation to the upcoming VAT reduction for services including hair dressing, whether his Department has conducted any analysis of the feasibility and cost of applying the reduction to associated services such as those provided by beauty salons, nail technicians and skin clinics; and if he will make a statement on the matter. [3…

441. Deputy Peadar Tóibín asked the Tánaiste and Minister for Finance the solution he plans for the potential VAT liability that exists with drivers (details supplied); and if he will ensure that a fair and reasonable repayment schedule is created to ensure that drivers can still afford to work and that the supply of taxi drivers does not fall off a cliff. [30870/26]

443. Deputy Danny Healy-Rae asked the Tánaiste and Minister for Finance for an update on VAT rates (details supplied); and if he will make a statement on the matter. [30970/26]

337. Deputy John Connolly asked the Tánaiste and Minister for Finance the amount of tax revenue recouped annually by the Exchequer from carer’s allowance and carer’s benefit payments, including the impact of the real-time reporting and collection arrangements introduced from January 2026, and whether he has examined the estimated cost of making these payments fully tax-exempt (details supplied); a…

232. Deputy Roderic O'Gorman asked the Tánaiste and Minister for Finance if his Department has assessed the predicted shortfall in revenue from the recent cuts to the carbon tax; and if he will make a statement on the matter. [28778/26]

261. Deputy Ged Nash asked the Tánaiste and Minister for Finance his Department’s up-to-date estimate of the cost of the reduced rate of VAT for the hospitality sector for the remainder of 2026; the estimated full year cost for 2027; if he will review this decision in light of the rising cost of fossil fuels and given the need for additional targeted supports for households and business; and if he…