Tax Data

463. Deputy Cathal Crowe asked the Tánaiste and Minister for Finance his plans to revise the residential zoned land tax; and if he will make a statement on the matter. [11764/26]

293. Deputy Cian O'Callaghan asked the Tánaiste and Minister for Finance if he is aware of an error in 2025 and 2026 tax clearance certificates (details supplied); the action he is taking to ensure this does not happen again; and if he will make a statement on the matter. [11499/26]

69. Deputy Emer Currie asked the Tánaiste and Minister for Finance the details of the number of businesses who registered and provided returns for the first accounting period for the tax E-liquid products tax (EPT) which were due to be submitted by 31 January 2026 and which covered the period from 1 November until 31 December 2025; to further provide details on the volumes and values of supplies o…

70. Deputy Emer Currie asked the Tánaiste and Minister for Finance the measures being put in place to monitor compliance rates with the requirements of the E-liquid products tax following the passing of the deadline for the returns for the first accounting period. [10527/26]

182. Deputy Joe Neville asked the Tánaiste and Minister for Finance the number of earners in Ireland now paying the higher rate of income tax; the way that figure compared with 2020; and if he will make a statement on the matter. [10057/26]

407. Deputy Peadar Tóibín asked the Tánaiste and Minister for Finance if there has been a change to the Revenue classification for VAT on children’s clothing (details supplied); when this change happened; and if, given the cost of living crisis for many families; his office would consider returning this decision to the previous ruling. [9793/26]

428. Deputy Peadar Tóibín asked the Tánaiste and Minister for Finance the amount of inheritance tax that has been paid by group a, group b and group c in each of the last ten years. [10194/26]

371. Deputy Darren O'Rourke asked the Tánaiste and Minister for Finance the estimated cost if the stamp duty on first-time house buyers on houses valued at less than €370,000 was scrapped based on 2025 figures. [7383/26]

372. Deputy Darren O'Rourke asked the Tánaiste and Minister for Finance the estimated yield if the stamp duty increased to 5% on the portion of houses that were sold in excess of €1 million based on 2025 figures. [7384/26]

376. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the number of DT1 forms submitted each year since 2016; the total estimated market value at time of disposition for each year; the total revenue raised by the discretionary trust tax both in the form of the initial 6% charge and annual 1% charge, in tabular form. [7613/26]

393. Deputy Roderic O'Gorman asked the Tánaiste and Minister for Finance the amount the State has paid in own resources tax for unrecycled plastic packaging; and if he will co-operate with the Minister of State for the Circular Economy to explore options to reduce this cost, by increasing the quantity of plastic packaging recycled, or by reducing the quantity of plastic packaging placed on the mar…

397. Deputy Michael Collins asked the Tánaiste and Minister for Finance if he is aware that many pensioners who recently received their 2026 tax-free certificates have noted that the Revenue Commissioners have calculated their State pension payments on the basis of 54-weeks’ income (53-weeks plus a bonus week in December 2026), despite the 2026 calendar year containing only 52 weekly payment dates…

398. Deputy Michael Collins asked the Tánaiste and Minister for Finance if he will examine the situation that occurred in 2025, when the Revenue Commissioners applied a 54-week basis, resulting in amended tax certificates being issued in October 2025 at additional administrative cost to the Exchequer and leaving pensioners overcharged on tax throughout the year; if he will ensure that, where taxpa…

213. Deputy Brian Stanley asked the Tánaiste and Minister for Finance if he will abolish income tax levied on carer’s allowance and carer’s benefit; and if he will make a statement on the matter. [7086/26]

214. Deputy Brian Stanley asked the Tánaiste and Minister for Finance if recipients of carer’s allowance/benefit will be levied retrospectively for income tax on the payment if they request a P60 balancing statement; and if he will make a statement on the matter. [7087/26]

228. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance to clarify in relation to table 5 (details supplied) how the use of deferred tax assets are treated in the statistics; if the approximately €0.5 billion deferred tax assets used by the banks is contained within the €1.2 billion or had the bank not used DTAs the figure would be higher; and if he will make a statement on the matt…

29. Deputy Michael Cahill asked the Tánaiste and Minister for Finance if he can examine a taxation matter raised in correspondence (details supplied);; and if he will make a statement on the matter. [6884/26]

381. Deputy Carol Nolan asked the Tánaiste and Minister for Finance the number of public houses in Ireland in December 2024; the estimated amount of alcoholic beverages sold, by category, by pubs in 2024; the total amount of VAT collected from pubs in 2024; and the total number of public houses which made VAT returns of less than €100,000 to the Revenue Commissioners in 2024. [6146/26]

321. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 824 of 13 January 2026, to provide a comprehensive list of all ‘limited scope’ double taxation agreements that go alongside Tax Information Exchange Agreements (TIEA) or standalone; and if he will make a statement on the matter. [5204/26]

337. Deputy Brendan Smith asked the Tánaiste and Minister for Finance the proposals to address the taxation anomalies that affect cross-Border workers; and if he will make a statement on the matter. [5395/26]

316. Deputy Cathal Crowe asked the Tánaiste and Minister for Finance the number of help-to-buy claims approved since July 2020, by county; the number of applicants associated with these claims; and the number of claims by homebuyers excluding self-builds, by county, which is the number that relate to purchases. [3262/26]

902. Deputy Paula Butterly asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation the reason carbon tax revenue, which was hypothecated for environmental and climate action purposes, was allocated to the Department of Social Protection; if he will provide a full breakdown of how any unspent carbon tax funds returned to his Department were subsequently r…

201. Deputy Mairéad Farrell asked the Tánaiste and Minister for Finance the number of workers his Department has forecast to move up an income tax band in 2026, as a result of the freezing of income tax bands within Budget 2026; and if he will make a statement on the matter. [73184/25]

204. Deputy Matt Carthy asked the Tánaiste and Minister for Finance the amount raised through the carbon tax in each of the years 2019 to 2024; and the amount projected to be raised in each of the years 2025 to 2030. [73037/25]

214. Deputy Aindrias Moynihan asked the Tánaiste and Minister for Finance the number of PAYE taxpayers identified that have yet to claim their rent tax credit for 2024 and 2025; and if he will make a statement on the matter. [73064/25]