168. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance if he will consider measures to reduce the administrative and compliance costs associated with raising finance under the employment investment incentive for smaller raises, including standardised documentation or simplified returns. [71601/26]
Topics / Tax Reliefs
A subject heading for parliamentary questionsTax Reliefs
345 questions from 91 TDs, between 5 February 2025 and 13 October 2026.
345
questions
332 written, 13 oral
91
TDs have asked
11
parties and groups
Independents counted together
7
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 | 12 |
| March 2025 | 18 |
| April 2025 | 20 |
| May 2025 | 21 |
| June 2025 | 11 |
| July 2025 | 26 |
| August 2025 | 0 |
| September 2025 | 28 |
| October 2025 | 19 |
| November 2025 | 7 |
| December 2025 | 20 |
| January 2026 | 21 |
| February 2026 | 17 |
| March 2026 | 11 |
| April 2026 | 32 |
| May 2026 | 19 |
| June 2026 | 9 |
| July 2026 | 19 |
| August 2026 | 0 |
| September 2026 | 20 |
| October 2026 | 15 |
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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26
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Asked of
Debated under the same heading
Debates whose official heading is exactly these words.
The questions
169. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance the number of claims under the employment investment incentive scheme that have been subject to a Revenue compliance intervention since the introduction of self-certification in 2024; and the number in which relief was reduced or withdrawn. [71600/26]
170. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance if he will consider an optional mechanism whereby a company could obtain an opinion from the Revenue Commissioners on its eligibility under the employment investment incentive scheme before issuing shares, similar to the advance assurance process under the UK’s enterprise investment scheme. [71599/26]
171. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance if his Department has considered the role of regulated investment platforms in making employment investment incentive investments available to a wider range of investors, subject to appropriate investor protections; and whether there has been engagement with the Central Bank on this matter. [71598/26]
172. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance the steps being taken to broaden participation in the employment investment incentive scheme among ordinary taxpayers, including through designated investment funds with lower minimum subscriptions. [71597/26]
173. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance the distribution of individual investors under the employment investment incentive scheme , by amount invested and income band, for the most recent year for which figures are available, in tabular form. [71596/26]
174. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance If he will request the Revenue Commissioners to provide further guidance and worked examples on the criteria used to determine the rate of relief applicable to an investment under the employment investment incentive scheme, including what constitutes a new product or geographical market. [71595/26]
175. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance if his Department has assessed the impact of the 20% rate of relief for follow-on investments under the employment investment incentive scheme since its introduction in 2024; and whether it is considered sufficient to attract private investment into established SMEs seeking to expand employment. [71594/26]
176. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance the number of companies that raised funding under the employment investment incentive scheme in 2024 and 2025 that had previously raised funding under the scheme; the amount raised by these companies in each year; and the way in which this compares with 2021, 2022 and 2023. [71593/26]
177. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance in respect of investments made under the employment investment incentive scheme in 2024 and 2025, the amount invested and number of companies, broken down by the rate of relief claimed, in tabular form. [71592/26]
178. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance the total amount invested under the employment investment incentive scheme ; the number of qualifying companies; the number of individual investors; and the associated Exchequer cost in each of the years 2023, 2024 and 2025, in tabular form. [71591/26]
104. Deputy Séamus McGrath asked the Tánaiste and Minister for Finance if he would consider introducing tax relief for PAYE individuals who engage the services of an accountant for the purposes of their tax return and incur fees. [69956/26]
107. Deputy Séamus McGrath asked the Tánaiste and Minister for Finance if he will consider allowing medical expenses to qualify for tax relief at the higher rate of tax given this existed prior to 2009. [70039/26]
116. Deputy Ryan O'Meara asked the Tánaiste and Minister for Finance if his Department have considered tax reliefs for private gyms, similar to those introduced for hospitality; if further consideration has been given to the introduction of a tax relief for gym and pool memberships to encourage uptake. [70209/26]
416. Deputy Malcolm Byrne asked the Minister for Social Protection if it is possible to introduce a reduced rate of employers' PRSI for employees under the age of 24, to incentivise the employment of young people. [70490/26]
156. Deputy Tom Brabazon asked the Tánaiste and Minister for Finance if he plans tax changes to support first time buyers. [68538/26]
166. Deputy Edward Timmins asked the Tánaiste and Minister for Finance to amend the standard capital superannuation benefit guidelines (details supplied) so that standard non-cash benefits-in-kind (such as health insurance) received during statutory maternity leave do not disqualify an employee from utilizing the look-back provision to calculate their true average salary; and if he will make a statement on the matter…
177. Deputy Aindrias Moynihan asked the Tánaiste and Minister for Finance the assessments he has carried out on the current maximum help to buy scheme relief; and if he will make a statement on the matter. [68540/26]
315. Deputy Emer Currie asked the Tánaiste and Minister for Finance if he will consider extending tax relief to counselling and psychotherapy fees. [68241/26]
322. Deputy Emer Currie asked the Tánaiste and Minister for Finance the cost of the removal of VAT on counselling and psychotherapy. [68240/26]
324. Deputy Aindrias Moynihan asked the Tánaiste and Minister for Finance the rationale for the application of VAT, customs-related charges and import administration fees to MedicAlert bracelets imported by individuals; whether exemptions or reliefs apply in respect of such essential medical identification products; whether he has examined the case for a review of their tax and customs treatment where no equivalent p…
267. Deputy Ged Nash asked the Tánaiste and Minister for Finance the number of individual tax units that have benefitted from the childcare services relief scheme in each year since its introduction; and the annual cost for each of these years. [67904/26]
296. Deputy Marie Sherlock asked the Tánaiste and Minister for Finance if counselling and psychotherapy treatments and services qualify for tax relief for health expenses, where the individual providing that service is qualified to provide the service; if CORU registration is considered for the purposes of being a "registered practitioner"; and if not, if he will consider expanding tax relief for these services. [680…
170. Deputy Erin McGreehan asked the Tánaiste and Minister for Finance if he will introduce a GP infrastructure investment tax relief scheme in Budget 2027, allowing individual GPs and GP partnerships to write off qualifying investment in new or expanded practice premises over a defined period. [66406/26]
172. Deputy John Lahart asked the Tánaiste and Minister for Finance whether he has considered the introduction of a personal tax relief for gym and swimming pool memberships to encourage greater participation in physical activity and support national public health objectives, and whether his Department has assessed the potential cost and uptake of such a measure. [66626/26]