Tax Reliefs

659. Deputy Edward Timmins asked the Tánaiste and Minister for Finance to amend the standard capital superannuation benefit guidelines so that standard non-cash benefits-in-kind such as health insurance received during statutory maternity leave do not disqualify an employee from utilising the look-back provision to calculate their true average salary (details supplied); and if he will make a state…

683. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance the estimated revenue raised by introducing a 25% or 50% cap, respectively, on corporation tax relief utilised in a single year by all banks, in first and full-year terms. [55293/26]

687. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 322 of 17 September 2025, to provide a full breakdown of the ‘other’ category in income tax deductible expenses. [55297/26]

767. Deputy William Aird asked the Tánaiste and Minister for Finance if he intends to increase the standard rate income tax band in Budget 2027 to ensure that middle-income workers are not brought into the higher rate of income tax solely as a result of wage inflation; and if he will make a statement on the matter. [56729/26]

768. Deputy William Aird asked the Tánaiste and Minister for Finance the additional tax reliefs or incentives for working families under consideration as part of Budget 2027, including changes to existing tax credits, childcare-related tax measures or other family-focused reliefs designed to reduce the cost-of-living for middle-income households; and if he will make a statement on the matter. [567…

769. Deputy William Aird asked the Tánaiste and Minister for Finance to consider extending, expanding or introducing mortgage interest relief, renter tax relief or other housing-related tax measures in Budget 2027 to assist middle-income households facing high housing costs; and if he will make a statement on the matter. [56731/26]

770. Deputy William Aird asked the Tánaiste and Minister for Finance the tax measures being considered for inclusion in Budget 2027 to support middle-income families, including changes to income tax bands, tax credits, childcare supports and housing-related tax reliefs; the principles that will guide the Government's decisions in this regard; and if he will make a statement on the matter. [56732/2…

812. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance whether his Department has examined the introduction of additional tax reliefs for families facing significant childcare costs; whether international models have been reviewed; and if he will make a statement on the matter. [58531/26]

826. Deputy Cian O'Callaghan asked the Tánaiste and Minister for Finance the number of applications made to the Revenue Commissioners to date for the mortgage interest tax relief scheme; the number of successful and unsuccessful applications; the cost of the scheme to date; and if he will make a statement on the matter. [59162/26]

837. Deputy Rory Hearne asked the Tánaiste and Minister for Finance the amount of the REIT tax relief drawn down in 2023, 2024 and 2025 in tabular form; and if he will make a statement on the matter. [59200/26]

182. Deputy Rory Hearne asked the Tánaiste and Minister for Finance the number of people currently availing of the rent-a-room relief scheme; and if he will make a statement on the matter. [53537/26]

219. Deputy Rory Hearne asked the Tánaiste and Minister for Finance the number of people currently availing of the rent-a-room relief scheme; and if he will make a statement on the matter. [53544/26]

221. Deputy Séamus McGrath asked the Tánaiste and Minister for Finance to provide a progress report on the updating of the maps of qualifying areas relevant to the Living City Initiative for Cork city. [53615/26]

225. Deputy Louis O'Hara asked the Tánaiste and Minister for Finance if the disabled drivers and disabled passengers scheme will continue to remain in place; whether his Department has plans to cease the scheme if the Department of Transport introduces a vehicle adaptation scheme; whether his Department plans to consolidate responsibility for vehicle adaptation schemes into one Department; and if …

271. Deputy Michael Cahill asked the Tánaiste and Minister for Finance if he will review the current capital gains tax annual exemption threshold of €1,250, having regard to the fact that it has remained unchanged for several years and in view of increased cost of living pressures; if he will consider increasing this threshold; if he will further examine the potential for targeted relief measures,…

275. Deputy Emer Currie asked the Tánaiste and Minister for Finance if his Department, or the Revenue Commissioners, have examined the feasibility of assessing the returns of form IU(3E) as a means of better calculating the indicative IUT revenue raised via the deemed disposal rule; and the subsequent cost of abolishing the deemed disposal rule in respect of IUT. [51840/26]

276. Deputy Roderic O'Gorman asked the Tánaiste and Minister for Finance if he will commit to conduct a review of the TaxSaver scheme with a view to extending to more modes of sustainable travels such as shared mobility; and to allow for new digital solutions to enhance the effectiveness and attractiveness of the scheme; and if he will make a statement on the matter. [51874/26]

275. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 252 of 25 June 2026, whether the proposed Savings and Investment Account will impose an annual tax liability on unrealised gains, that is, on assets held but not sold; the proposed tax-free threshold under consideration; the proposed flat rate under consideration; to provide a direct compariso…

137. Deputy Peadar Tóibín asked the Tánaiste and Minister for Finance his views that targeted tax reliefs can be an effective means of supporting strategically important sectors, as evidenced by existing tax credit schemes operated by the State; and whether similar measures are being considered for pubs as part of Budget 2027. [50214/26]

9. Deputy John Connolly asked the Tánaiste and Minister for Finance when he will be making a recommendation with regard to any further extension of the tax and excise changes introduced on foot of the Middle East war; and if he will make a statement on the matter. [48378/26]

10. Deputy Ged Nash asked the Tánaiste and Minister for Finance for an assessment of the full-year cost in 2027 of the reduction in VAT for the hospitality sector to 9%; and if he will make a statement on the matter. [48323/26]

29. Deputy Peter 'Chap' Cleere asked the Tánaiste and Minister for Finance his plans for tax relief for sports or gym memberships; and if he will make a statement on the matter. [48379/26]

41. Deputy Catherine Callaghan asked the Tánaiste and Minister for Finance if he will introduce a ‘work more, keep more’ model to reduce tax on overtime as part of Budget 2027, in the spirit of making work pay; and if he will make a statement on the matter. [48307/26]

66. Deputy Joe Cooney asked the Tánaiste and Minister for Finance the number of Clare homeowners that availed of mortgage interest relief in 2024 and 2025; if he would consider using the POBAL deprivation index as a mechanism to extend it in a targeted way for Budget 2027; and if he will make a statement on the matter. [48245/26]

69. Deputy Brian Brennan asked the Tánaiste and Minister for Finance whether he is considering any package to support rural pubs in meeting the increased cost of doing business in Budget 2027; and if he will make a statement on the matter. [48004/26]