Tax Exemptions

131. Deputy Séamus McGrath asked the Minister for Finance to increase the qualifying square area for an exemption of stamp duty on new residential property in view of the fact this can act as a supply side activation measure. [53197/25]

263. Deputy Séamus McGrath asked the Minister for Finance the percentage of new residential properties which were exempt from stamp duty; the total number of residential properties where stamp duty was paid; and the average amount paid and the total amount collected by the State in 2024, in tabular form. [52685/25]

38. Deputy Eoin Hayes asked the Minister for Finance if he will include an estimate of the value of tax foregone, as a result of the tax exemption awarded to religious organisation, in the Department of Finance Tax Expenditures Report, which estimates the cost to the Exchequer of various tax reliefs; if he will explore the use of alternative data sources, such as those held by the Charities Regula…

39. Deputy Eoin Hayes asked the Minister for Finance if he will consider requiring organisations availing of charitable tax exemptions, especially those owned by the church with large assets, to file basic financial or tax-related information with Revenue to improve transparency and oversight; and if he will make a statement on the matter. [52285/25]

738. Deputy Danny Healy-Rae asked the Minister for Agriculture, Food and the Marine if he will consider an issue regarding stamp duty for young farmers (details supplied); and if he will make a statement on the matter. [51246/25]

311. Deputy Aidan Farrelly asked the Minister for Finance the estimated full-year cost of increasing the small gift tax exemption from €3,000 to €4,500 per year. [48208/25]

330. Deputy Ciarán Ahern asked the Minister for Finance further to Parliamentary Question No. 525 of 8 September 2025, the projected cost in 2026 of extending the tax exemption under Section 216D of the Taxes Consolidation Act 1997 for profits of up to €400 from micro-generation; the additional cost of increasing this exemption to €500; and if he will make a statement on the matter. [48686/25]

493. Deputy Roderic O'Gorman asked the Minister for Finance if his officials have considered the policy impact of applying the professional services withholding tax exemption to services provided by clinical professionals conducting autism assessments; his views on whether such an exemption would be warranted in this case; and if he will make a statement on the matter. [44734/25]

501. Deputy Eoin Hayes asked the Minister for Finance if he will provide an estimate, based on available Revenue Commissioners data, of the amount of tax revenue foregone annually due to the charitable tax exemption status afforded to Catholic dioceses and religious orders that are registered charities; for a breakdown, where possible, by tax type, including but not limited to income tax, corporat…

513. Deputy Aidan Farrelly asked the Minister for Finance if he intends to increase the income limit for a full tax exemption for tax payers aged over 65, given this has remained at €18,000 for several years, while the State pension has increased by more than €3,000 in the last decade, and other tax bands and credits have increased in the last number of budgets too; and if he will make a statement…

525. Deputy Ciarán Ahern asked the Minister for Finance if he will extend the tax exemption on income up to €400 for households with solar panels selling electricity back to the grid, which is due to expire at the end of 2025; and if he will make a statement on the matter. [45794/25]

527. Deputy Frankie Feighan asked the Minister for Finance his position in relation to taxing energy returns from householders with solar panels who return electricity to the utility companies; and if he will make a statement on the matter. [45858/25]

563. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue raised in the first year by increasing non-resident landlord withholding tax to 40%; the estimated revenue raised in the first year by increasing non-resident landlord withholding tax to 40% and removing all exemption to the withholding tax; and if he will make a statement on the matter. [46614/25]

587. Deputy Conor Sheehan asked the Minister for Finance if he will review or increase the income tax exemption for pensioners in Budget 2026; and if he will make a statement on the matter. [46995/25]

590. Deputy Cormac Devlin asked the Minister for Finance the estimated annual cost of increasing the small gift tax exemption from €3,000 to €5,000 per year; and if he will make a statement on the matter. [47018/25]

593. Deputy Martin Daly asked the Minister for Finance if consideration will be given to amending the criteria for local property tax exemptions or reductions in cases where a person with a severe intellectual disability resides in a property purchased by a now-deceased parent, and where the property has not been specifically modified but is nonetheless the permanent residence of the individual, g…

599. Deputy Eoin Hayes asked the Minister for Finance to provide an estimate, based on available Revenue data, of the amount of tax revenue foregone annually due to the charitable tax exemption status of Catholic dioceses and religious orders that are registered charities; if he will provide a breakdown, by tax type (including but not limited to income tax, corporation tax, capital gains tax, DIRT…

604. Deputy John Clendennen asked the Minister for Finance to provide an update on the announcement in Budget 2025 regarding plans to introduce a stamp duty exemption on the trading of shares in small companies on the Irish Stock Exchange; and if he will make a statement on the matter. [47386/25]

661. Deputy Carol Nolan asked the Minister for Finance if he will consider introducing an exemption on zoned land tax for farmers; and if he will make a statement on the matter. [41676/25]

664. Deputy Michael Healy-Rae asked the Minister for Finance to examine the case of a person (details supplied); if farmers are exempt from the new regulations regarding residential land tax; and if he will make a statement on the matter. [41720/25]

227. Deputy Séamus McGrath asked the Minister for Finance to review and remove VAT on sunscreen protection products, as they are an essential health product; and if he will make a statement on the matter. [40441/25]

330. Deputy Michael Healy-Rae asked the Minister for Finance whether the social welfare payments announced in the cost of living package in the previous year are exempt from tax; and if he will make a statement on the matter. [37304/25]

190. Deputy Pearse Doherty asked the Minister for Finance the total value of property that was exempt from CAT due to the heritage exemption in 2024; and if he will make a statement on the matter. [36798/25]

192. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 250 of 20 March 2025, the total value of property that was exempt from capital acquisitions tax due to the heritage exemption each year since 2016; the total value of the underlying property; the total cost of the Exchequer since 2016; and if he will make a statement on the matter. [36808/25]

70. Deputy Barry Heneghan asked the Minister for Finance if he will examine the tax exemption on adapted disability which has remained unchanged for twenty years despite increased costs of vehicles, VAT, and VRT (details supplied); and if he will make a statement on the matter. [36553/25]