95. Deputy Peter 'Chap' Cleere asked the Tánaiste and Minister for Finance if he will clarify whether new tax exemptions or incentives that are being introduced to encourage personal savings and investment will also apply to individuals who have already established savings or investment policies; if existing investments will be eligible for the same tax treatment as new investments; and if he will make a statement on…
Topics / Tax Exemptions
A subject heading for parliamentary questionsTax Exemptions
106 questions from 54 TDs, between 11 February 2025 and 6 October 2026.
106
questions
104 written, 2 oral
54
TDs have asked
11
parties and groups
Independents counted together
5
departments asked
Questions per month
The record holds no questions for August, when the Dáil does not sit.
Jan 2025Oct 2026
Show as a table
| Month | Questions |
|---|---|
| January 2025 | 0 |
| February 2025 | 4 |
| March 2025 | 6 |
| April 2025 | 5 |
| May 2025 | 3 |
| June 2025 | 3 |
| July 2025 | 7 |
| August 2025 | 0 |
| September 2025 | 14 |
| October 2025 | 4 |
| November 2025 | 2 |
| December 2025 | 3 |
| January 2026 | 6 |
| February 2026 | 7 |
| March 2026 | 3 |
| April 2026 | 3 |
| May 2026 | 10 |
| June 2026 | 7 |
| July 2026 | 9 |
| August 2026 | 0 |
| September 2026 | 6 |
| October 2026 | 4 |
Who asks, by party
The party each TD belonged to on the day, in alphabetical order. Parties differ a lot in size, and members of the Government answer questions rather than ask them, so this shows who raised it, not how much a party cares about it.
The TDs who asked most
Members of the Government answer questions rather than ask them. Each question counts once.
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10
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6
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5
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4
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4
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4
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4
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3
Asked of
Debated under the same heading
Debates whose official heading is exactly these words.
The questions
105. Deputy Naoise Ó Muirí asked the Tánaiste and Minister for Finance for an update on the RZLT exemption which has been in place for the past two years; if he has considered continuing the exemption for 2027; and if he will make a statement on the matter. [70015/26]
109. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if he will consider introducing a specific capital acquisitions tax exemption or enhanced threshold for inheritances received by persons with a lifelong disability or permanent incapacity; the number of such beneficiaries who paid CAT in each of the past five years; and if he will make a statement on the matter. [70276/26]
120. Deputy Paul Lawless asked the Tánaiste and Minister for Finance if he will consider removing carer’s allowance from the PAYE system and exempting these payments from income tax (details supplied); and if he will make a statement on the matter. [70444/26]
153. Deputy Shay Brennan asked the Tánaiste and Minister for Finance if investment by the providers of planned new personal investment accounts using moneys invested through the new accounts will be subject to deemed disposal taxation. [68283/26]
98. Deputy William Aird asked the Minister for Social Protection whether consideration has been given to introducing a zero rate of employer PRSI for employees under 25 years of age, similar to schemes previously introduced in the United Kingdom for young workers and apprentices; and if he will outline any assessment undertaken by his Department of the potential impact such a measure could have on youth employment an…
99. Deputy William Aird asked the Minister for Social Protection whether he will consider introducing a reduced employer PRSI rate of 8% on the first €36,000 of earnings per employee, with a pathway to a 5% rate by 2029, to offset rising employment costs and support job retention and growth in regional Ireland. [68149/26]
246. Deputy Mattie McGrath asked the Minister for Transport the motor tax status of Ukrainian registered vehicles currently driving in the State; when the temporary exemptions from Motor Tax and NCT for Ukrainian vehicles will be abolished; and if he will make a statement on the matter. [64965/26]
768. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance if he is aware of difficulties faced by qualified cohabitants in accessing the capital acquisitions tax exemption (details supplied), including cases where this has delayed mortgage drawdowns; the options available to former cohabitants seeking to transfer assets following an amicable separation without having to take court proceedings; if he will…
781. Deputy Cian O'Callaghan asked the Tánaiste and Minister for Finance if he will clarify the practical operation of the capital acquisitions tax exemption for qualified cohabitants under Part 15 of the Civil Partnership and Certain Rights and Obligations of Cohabitants Act 2010; the process by which a qualified cohabitant may obtain a court order enabling a tax exempt transfer of assets in circumstances where bot…
652. Deputy Donna McGettigan asked the Tánaiste and Minister for Finance if he will review the taxsaver commuter ticket scheme, to take account of workers who require to travel to work locations less than five days a week, for whom the scheme is therefore impractical; and if he will make a statement on the matter. [56524/26]
653. Deputy Aindrias Moynihan asked the Tánaiste and Minister for Finance whether his Department has undertaken a cost-benefit analysis comparing the extension of the taxsaver scheme to shared mobility services with direct subsidy programmes; if so, to provide details of any such analysis; and if he will make a statement on the matter. [56641/26]
654. Deputy Aindrias Moynihan asked the Tánaiste and Minister for Finance the estimate of the annual Exchequer cost of extending the taxsaver scheme to approved shared mobility services; and if he will make a statement on the matter. [56642/26]
655. Deputy Aindrias Moynihan asked the Tánaiste and Minister for Finance to review the bike-to-work scheme to consider broader integrated sustainable mobility incentives, including shared mobility services; and if he will make a statement on the matter. [56643/26]
656. Deputy Aindrias Moynihan asked the Tánaiste and Minister for Finance when the review of the bike-to-work scheme will be finalised and published; and if he will make a statement on the matter. [56644/26]
766. Deputy William Aird asked the Tánaiste and Minister for Finance if he will consider increasing the income tax exemption threshold under the microgeneration support scheme from €400 to €600 per annum for households selling excess electricity back to the grid; and if he will make a statement on the matter. [56728/26]
190. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the rationale for allowing exemptions to the dividend withholding tax that lead to complexity in the tax code and increase administrative burden on the Revenue Commissioners such as in a case (details supplied) that allows a chain of partnerships to avoid the dividend withholding tax; to provide an example of bona fide commercial purposes for a ch…
203. Deputy Cathal Crowe asked the Tánaiste and Minister for Finance if he will extend the six-year local property tax exemption period for homeowners affected by defective concrete blocks in view of the delays faced in the processing of appeals by the DCB Appeals Panel; and if he will make a statement on the matter. [53267/26]
249. Deputy Danny Healy-Rae asked the Tánaiste and Minister for Finance to give urgent consideration to an issue (details supplied); and if he will make a statement on the matter. [51179/26]
276. Deputy Sean Fleming asked the Tánaiste and Minister for Finance further to Parliamentary Question No’s. 176 and 177 of 11 June 2026, regarding exemption from income tax in respect of profits of up to €400 for a person from microgeneration of electricity from renewable sources; the categories of expenses that can be set off against these profits for income tax purposes; if they include operation costs and an allo…
12. Deputy Michael Cahill asked the Tánaiste and Minister for Finance if he will be reviewing the group B and group C thresholds under capital acquisitions tax; and if he will make a statement on the matter. [48383/26]
14. Deputy Naoise Ó Muirí asked the Minister for Climate, Energy and the Environment the cost of increasing the microgeneration tax exemption from €400 to €600; and if he will make a statement on the matter. [46139/26]
15. Deputy Naoise Ó Muirí asked the Minister for Climate, Energy and the Environment whether multiple tenants in a home can avail of the microgeneration tax exemption; and if he will make a statement on the matter. [46140/26]
526. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance if he will consider increasing the Small Gift Exemption under Capital Acquisitions Tax from its current level of €3,000, where the threshold has remained unchanged since the introduction of the euro and where increases in housing, education and living costs have substantially reduced its real value to families seeking to support younger relatives, …
551. Deputy Michael Cahill asked the Tánaiste and Minister for Finance to exempt family homes from inheritance tax; and if he will make a statement on the matter. [42528/26]