Tax Exemptions

312. Deputy Ryan O'Meara asked the Minister for Finance whether there are any exemptions from the vacant homes tax for a house with a thatched roof and thus uninsurable (details supplied); and if he will make a statement on the matter. [34169/25]

313. Deputy Ryan O'Meara asked the Minister for Finance if there are any exemptions from the vacant homes tax for a house with a thatched roof and due to this feature, the property is uninsurable (details supplied); and if he will make a statement on the matter. [34170/25]

301. Deputy Richard Boyd Barrett asked the Minister for Finance the estimated annual cost of jet fuel VAT and excise exemptions; and if he will make a statement on the matter. [32670/25]

462. Deputy John Paul O'Shea asked the Minister for Finance the number of artists and artists’ works approved by the Office of the Revenue Commissioner for artists’ exemption; if he will provide the total value of these exemptions per annum, including a breakdown of the number of artists availing of exemptions valued at 0 to €10,000; €10,001 to €20,000; €20,001 to €30,000; €30,001 to €40,000 and €…

463. Deputy John Paul O'Shea asked the Minister for Finance if he will consider the introduction of a scheme similar to the artists’ exemption scheme for sporting activities such as coaching, refereeing, summer camps, high-performance training and other such activity that enriches sporting life in Ireland; if he understands the current bureaucratic difficulties being faced within the sports sector…

290. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Questions Nos. 49 to 51 on 30 April 2025, if any capital acquisition tax exemption on a heritage basis has ever been withdrawn due to failure to provide reasonable viewing facilities to the public; and if he will make a statement on the matter. [23134/25]

565. Deputy Joe Cooney asked the Minister for Finance if he will consider increasing the exemption for CGT on the sale of shares from €1,270; the cost to the exchequer of such a change; if an evaluation of such a change can been made against the revenue return on the release of the equity; and if he will make a statement on the matter. [18904/25]

146. Deputy Cian O'Callaghan asked the Minister for Transport if there is an exemption for motor tax if the car was off the road for the entire year of unpaid tax; and if he will make a statement on the matter. [18345/25]

345. Deputy Mattie McGrath asked the Minister for Finance if the exemption from income tax, capital gains tax and capital acquisitions tax on payments made to the women impacted by the failures in the Cervical Check national screening programme, announced in Budget 2025, can be extended to those who received settlements after developing the sleep disorder narcolepsy from the Pandemrix swine flu va…

365. Deputy Emer Currie asked the Minister for Finance the number of PAYE workers to benefit from small benefit exemption in 2023 and 2024; and the total costs to the Exchequer in each year; and if he will make a statement on the matter. [17348/25]

42. Deputy Colm Burke asked the Minister for Finance if he will consider increasing the age related tax exemption to income tax from €18,000 per annum where an individual is aged 65 years or over, and €36,000 per annum for married couples and civil partners, jointly assessed to tax, where either individual is aged 65 or over, in view of the fact that there have been increases to the State pension …

184. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 250 of the 20 March 2025, to provide the total value of property that was exempt from CAT due to the heritage exemption in 2018 (details supplied); and if he will make a statement on the matter. [14641/25]

285. Deputy Mairéad Farrell asked the Minister for Finance if lands which are subject to RZLT and are currently in probate following the death of the landowner will be exempted from the tax until ownership of the lands is settled; if the families of the deceased person should apply for rezoning prior to 1 April 2025 in this case; and if he will make a statement on the matter. [13971/25]

250. Deputy Pearse Doherty asked the Minister for Finance the total value of property that was exempt from CAT due to the heritage exemption each year since 2016; and if he will make a statement on the matter. [13157/25]

253. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 297 of 5 February 2025, if he will consider introducing an exemption to the 1% life insurance levy on people with life-long disabilities, particularly in cases where they rely heavily on compensation awards; and if he will make a statement on the matter. [13161/25]

392. Deputy Mark Wall asked the Minister for Finance if the exemptions for capital gains tax apply to a family carer who moved out of their principle primary residence into the home of the cared-for person for a number of years in order to provide full-time care. [10852/25]

399. Deputy Gary Gannon asked the Minister for Finance for an update on the situation regarding a clinic (details supplied) which faces closure due to the recent tax law clarification; if a legislative exemption will be reconsidered to ensure the clinic’s continued operation and prevent further harm to those who rely on it; and if he will make a statement on the matter. [11127/25]

61. Deputy Naoise Ó Muirí asked the Minister for Finance whether there is scope to consider increasing the €36,000 tax exemption, taking into account that they have not been updated since 2011; and if he will make a statement on the matter. [6461/25]

8. Deputy Pádraig O'Sullivan asked the Minister for Finance if he shares the concerns that the disabled drivers and disabled passengers' scheme is no longer fit for purpose; and if he will make a statement on the matter. [4906/25]

184. Deputy Duncan Smith asked the Minister for Finance to outline any plans to make pension bonus payments tax free for individuals who are in receipt of a contributory State pension and a private pension; and if he will make a statement on the matter. [4723/25]

205. Deputy Niamh Smyth asked the Minister for Finance to examine the case for reviewing the 0% VAT treatment of solar power ancillary equipment (details supplied), to ensure that homeowners who face financial barriers to installing a battery upfront are not unfairly penalised for adding one later; and if he will make a statement on the matter. [4542/25]