Tax Data

373. Deputy Albert Dolan asked the Minister for Finance to provide, for each age bracket (details supplied) the total and average annual income tax and USC contributions recorded for Irish residents in the latest year available; and where possible to provide equivalent data for previous years to show lifetime cumulative contributions, by cohort. [60958/25]

374. Deputy Albert Dolan asked the Minister for Finance the estimated average cumulative tax revenue generated by an individual from age 18 to 65, based on current Revenue data and earnings distributions; and to provide sensitivity estimates for individuals who emigrate after completing third-level education. [60959/25]

375. Deputy Albert Dolan asked the Minister for Finance if his Department has conducted or commissioned any analysis of the fiscal impact of graduate emigration comparing the cost of education investment to the lost tax revenue from emigrants who do not return; and if so, to provide copies or summaries of such analysis. [60960/25]

384. Deputy Albert Dolan asked the Minister for Finance if his Department or the Revenue Commissioners has estimated the net fiscal impact of international protection applicants with labour-market access (taxes and PRSI paid minus direct Exchequer costs) from 2022 to date in 2025; if so, to publish the model structure, assumptions (employment rates, earnings, benefit take-up), and results; and if …

204. Deputy Cian O'Callaghan asked the Minister for Finance if he will provide a breakdown of the dwellings purchased where the 10 % stamp duty was paid, by year since the enhanced stamp duty was introduced, in tabular form; and if he will make a statement on the matter. [60749/25]

460. Deputy Ged Nash asked the Minister for Finance the number of PAYE taxpayer units who may have either underpayments or overpayments for the 2023 and 2024 tax years respectively; the number who have not yet submitted a tax return; and if he will make a statement on the matter. [58142/25]

293. Deputy Michael Cahill asked the Minister for Finance to clarify an issue regarding the 9% VAT rate for the hospitality sector (details supplied); and if he will make a statement on the matter. [56748/25]

297. Deputy Pearse Doherty asked the Minister for Finance the exclusions from the hospitality VAT reduction; the saving associated with each exclusion; and if he will make a statement on the matter. [56809/25]

299. Deputy Pearse Doherty asked the Minister for Finance to provide a list of all jurisdictions outside the EU/EEA that Ireland does not have a double taxation treaty in place, that will apply a non-refundable dividend withholding tax; and if he will make a statement on the matter. [56812/25]

306. Deputy Peadar Tóibín asked the Minister for Finance the exemptions to carbon tax in place for products that are designed specifically to reduce carbon emissions, including consumer products; and how exemptions for these can be sought. [57144/25]

309. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 350 of 14 October 2025, the cost of the VAT change for new apartment construction for apartments completed and sold in 2025; the cost of the VAT change for new apartment construction for apartments completed and sold in 2026; and if he will make a statement on the matter. [57149/25]

313. Deputy Pearse Doherty asked the Minister for Finance all qualifying cost for the higher rate deduction regarding the enhanced corporation tax deduction for apartment construction costs announced in budget 2026, in tabular form; and if he will make a statement on the matter. [57254/25]

326. Deputy Eoin Ó Broin asked the Minister for Finance the amount of VAT collected on the supply and artificial insemination of greyhounds, transactions which benefit from the reduced rate of tax. [57354/25]

327. Deputy Eoin Ó Broin asked the Minister for Finance if transactions to stay in accommodation (details supplied) are subject to VAT; if so, the obligations on hosts to collect that VAT; and if having planning permission or otherwise impacts any obligation. [57355/25]

101. Deputy Emer Currie asked the Minister for Finance the rules which apply to the setting of reduced VAT rates for categories of goods and services subject to a historic VAT derogation. [55583/25]

110. Deputy Aisling Dempsey asked the Minister for Finance if he would consider allowing farmers to average their taxable income over a multi-year period; and if he will make a statement on the matter. [55749/25]

112. Deputy Aindrias Moynihan asked the Minister for Finance the reasoning for the reduction in the farmer’s flat rate payment under VAT from 5.1% to 4.5%. [55806/25]

117. Deputy Louis O'Hara asked the Minister for Finance the actions his Department and the Revenue Commissioners are undertaking to ensure that personal service professionals who operate their services from their home are tax compliant (details supplied); and if he will make a statement on the matter. [56005/25]

350. Deputy Pearse Doherty asked the Minister for Finance the first-year cost in 2025 of the VAT change for new apartment construction; and if he will make a statement on the matter. [55015/25]

356. Deputy Cathal Crowe asked the Minister for Finance the number of properties in County Clare which fall under Band 1, Band 2 and Band 3 of the local property tax; the way in which these properties are valued for this purpose; and if he will make a statement on the matter. [55092/25]

362. Deputy Malcolm Byrne asked the Minister for Finance the measures his Department is putting in place to monitor the reduction in VAT on certain services from 13.5% to 9.5%; and whether it will be passed on to the consumer; and if he will make a statement on the matter. [55196/25]

363. Deputy Malcolm Byrne asked the Minister for Finance the measures his Department is putting in place to monitor the reduction in VAT on new apartments from 13.5% to 9.5%; whether it will be passed on to the purchaser; and if he will make a statement on the matter. [55197/25]

364. Deputy Peadar Tóibín asked the Minister for Finance the amount collected in carbon tax in each month since its establishment, in tabular form. [55215/25]

370. Deputy Jennifer Whitmore asked the Minister for Finance for an update on the expansion of his Department’s green building methodology from a tax perspective to include all six EU Taxonomy for Sustainable Activities based on the EU Green Budgeting Reference Framework and the OECD Green Budgeting Framework, as committed to in the Climate Action Plan 2025 and due in Q4 2025; and if he will make …

135. Deputy Ken O'Flynn asked the Minister for Finance if his Department has evaluated the sustainability of current expenditure levels in the event of a downturn in multinational corporation tax receipts. [54423/25]