Tax Reliefs

465. Deputy Ciarán Ahern asked the Minister for Finance if he is aware that Irish-based financial institutions hold more than €31 billion in investments in fossil fuel industries; if he will consider imposing sanctions on such institutions and withdrawing favourable tax arrangements they currently enjoy; and if he will make a statement on the matter. [23581/25]

479. Deputy Michael Cahill asked the Minister for Finance if he will urgently increase the tax-free allowance bands for older people in line with the increases to the old age pension (details supplied); and if he will make a statement on the matter. [23978/25]

297. Deputy Robert O'Donoghue asked the Minister for Finance the consideration his Department has given to introducing tax relief on sporting membership fees to improve affordability for individuals and families, and to reducing VAT on sport and exercise classes in order to encourage broader participation in physical activity and recreational sports. [22769/25]

99. Deputy Cathal Crowe asked the Minister for Finance if he will amend the qualifying criteria for access to the disabled drivers and passengers' scheme to include individuals who have a scoliosis diagnosis; and if he will make a statement on the matter. [22017/25]

107. Deputy Willie O'Dea asked the Minister for Finance to consider the inclusion of scoliosis spinal fusion recipients in the disabled drivers and passenger's scheme; and if he will make a statement on the matter. [22333/25]

109. Deputy Claire Kerrane asked the Minister for Finance for an update on a report submitted to his Department by the National Disability and Inclusion Strategy Working Group on replacing the disabled drivers and disabled passenger's scheme; and when changes will be made. [22367/25]

110. Deputy Claire Kerrane asked the Minister for Finance if he is aware of the number of people being refused primary medical certificates to allow them to afford an adapted vehicle; if his attention has been further drawn to the impact the strict medical criteria of the certificate is having on people; if he will engage with colleagues on much needed changes to the criteria for the certificate, …

113. Deputy Roderic O'Gorman asked the Minister for Finance for the potential inclusion of people who have undergone scoliosis spinal fusion surgery within the disabled drivers and passenger's scheme; and if he will make a statement on the matter. [22459/25]

118. Deputy Michael Lowry asked the Minister for Finance if persons who have undergone scoliosis spinal fusion surgery can qualify for the disabled drivers and disabled passengers scheme, which provides relief from VRT and VAT on the use of an adapted car, an exemption from motor tax, and an annual fuel grant; if he plans to alter the qualification criteria for the scheme to include scoliosis spin…

326. Deputy John Lahart asked the Minister for Children, Equality, Disability, Integration and Youth if she will clarify if there is a position regarding tax relief or other supports available to parents who engage the services of childminders who are not currently registered with Tusla; and if she will make a statement on the matter. [21756/25]

567. Deputy Séamus McGrath asked the Minister for Finance to reinstate the home renovation incentive tax relief (details supplied). [18957/25]

585. Deputy Michael Cahill asked the Minister for Finance to investigate whether the tax relief on employing a home carer can be applied if the person paying for the carer resides in the UK, (details supplied); and if he will make a statement on the matter. [19604/25]

595. Deputy Paula Butterly asked the Minister for Finance if he will consider applying a reduced VAT rate to hydrotreated vegetable oil biofuel when used for agricultural purposes, in recognition of the need to support the farming community in reducing carbon emissions and transitioning to more sustainable fuel alternatives; and if he will make a statement on the matter. [20223/25]

605. Deputy Louise O'Reilly asked the Minister for Finance the tax relief claimed for advertising and marketing by a sector (details supplied) in 2020, 2021, 2022 and 2023; and if he will make a statement on the matter. [20736/25]

613. Deputy Emer Currie asked the Minister for Finance the total cost from CGT entrepreneurs relief; the number of persons who claimed relief in each of the past five years; and if he will make a statement on the matter. [21104/25]

340. Deputy Emer Currie asked the Minister for Finance if his Department has examined the potential benefit of introducing a new section 23 type tax relief scheme to encourage individual private investors to invest in the provision of private rental accommodation, i.e. to become individual private landlords. [17618/25]

368. Deputy Peadar Tóibín asked the Minister for Finance if persons who are blind can qualify for the disabled drivers and disabled passengers scheme, which provides relief from VRT and VAT on the use of an adapted car, an exemption from motor tax and an annual fuel grant; and if his Department plans to alter the qualification criteria for the scheme. [17428/25]

369. Deputy Peadar Tóibín asked the Minister for Finance the number of people who have applied for the disabled drivers and disabled passengers scheme, in each of the past ten years and to date in 2025; the number who have qualified for the scheme annually; and the economic value of tax exemptions and fuel grants granted under the scheme in each of those years, in tabular form. [17429/25]

377. Deputy Emer Currie asked the Minister for Finance if his Department has examined the potential benefit of introducing a new section 23 type tax relief scheme to encourage individual private investors to invest in the provision of private rental accommodation, i.e. to become individual private landlords. [17619/25]

378. Deputy Emer Currie asked the Minister for Finance if his Department will consider a change to the residential premises rental income relief to allow individual private landlords to claim multiple relief for multiple rented tenancies. [17620/25]

27. Deputy Emer Currie asked the Minister for Finance his views on the operation of the accelerated capital allowance for childcare services; if he will provide a breakdown of the total number of claims made under the scheme for each year 2017-2024; if there are any plans to review the scheme to ensure it is achieving the aim of assisting employers in providing childcare services; and if he will m…

56. Deputy Joe Neville asked the Minister for Finance his views on the operation of the accelerated capital allowance for childcare services; if this is achieving the aim of assisting employers in providing childcare services; if not, if other steps could be taken by his Department; and if he will make a statement on the matter. [15715/25]

63. Deputy Emer Currie asked the Minister for Finance the number of childminders who have made a claim under the childcare services relief for each of the past five years 2020-2025; his views on the effectiveness of this relief; and if he will make a statement on the matter. [16254/25]

73. Deputy Cian O'Callaghan asked the Minister for Finance if he will ensure that owners of vacant commercial property are not able to write off their commercial rates obligations as business expenses; and if he will make a statement on the matter. [16241/25]

88. Deputy John Lahart asked the Minister for Finance if he will be reviewing the qualifying conditions for tax relief on oxygen tanks for those who suffer from lung fibrosis; and if he will make a statement on the matter. [16276/25]