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]
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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23
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23
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14
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14
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12
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11
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10
Asked of
Debated under the same heading
Debates whose official heading is exactly these words.
The questions
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 make a statement on t…
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]
191. Deputy Claire Kerrane asked the Minister for Finance when the appeals board for those refused the primary medical certificate will be established; and if he will make a statement on the matter. [16402/25]
329. Deputy John Lahart asked the Minister for Finance if he will consider tax relief on oxygen, electricity costs and travel expenses for those who suffer from pulmonary fibrosis, in the context of Budget 2026, similar to those received by kidney dialysis patients (details supplied); and if he will make a statement on the matter. [15082/25]
338. Deputy Mattie McGrath asked the Minister for Finance to provide a complete listing of buildings approved that are availing of the section 482 of the Taxes Consolidation Act 1997; the frequency with which this list is updated; and if he will make a statement on the matter. [15716/25]
339. Deputy Mattie McGrath asked the Minister for Finance whether a property, that has once availed of the section 482 of the Taxes Consolidation Act 1997 for historical buildings (details supplied), has to reapply if their name is no longer listed on the current list; the process for doing so; and if he will make a statement on the matter. [15717/25]
340. Deputy John Clendennen asked the Minister for Finance his views on the operation of retirement relief, an agri-taxation measure, to promote the transfer of agri-business and farms to the next generation; and if he will make a statement on the matter. [15798/25]
42. Deputy Louis O'Hara asked the Minister for Finance if significant travel expenses for travelling to frequent hospital appointments in another county are included in the health expenses tax relief (details supplied); and if he will make a statement on the matter. [14263/25]
45. Deputy Ryan O'Meara asked the Minister for Finance in cases where an employer does not participate in the TaxSaver scheme, the options available to a commuting employee; his plans to implement changes or policy that may allow commuting employees to avail of the benefits provided by this scheme; and if he will make a statement on the matter. [14386/25]
47. Deputy Colm Burke asked the Minister for Finance if he will liaise with the relevant authorities to review the current system for claiming tax relief regarding the purchase of Gluten free foods by those with a diagnosis of coeliac disease as the current system places a considerable administrative burden on them, since each item purchased must have a receipt and some retail outlets do not issue same; and if he wil…
164. Deputy Albert Dolan asked the Minister for Agriculture, Food and the Marine if consideration will be given to including the MSc (Agri) Environmental Resource Management degree, completed at UCD's School of Agriculture and Food Science, under Schedule 2B of the Finance Act 2007, in order to allow graduates of the programme to qualify for the same tax benefits available to young, trained farmers; and if he will ma…
272. Deputy Conor Sheehan asked the Minister for Finance if he will consider reintroducing the regional uplift for film production; if he will implement a similar scheme to incentivise film production in the regions; and if he will make a statement on the matter. [13303/25]
281. Deputy Willie O'Dea asked the Minister for Finance to consider the introduction of a mortgage interest relief scheme, similar to what was available to individuals who drew down mortgages from 2008 to 2012; and if he will make a statement on the matter. [13477/25]
284. Deputy Carol Nolan asked the Minister for Finance if his Department has conducted any studies on the effect of the €14,000 rent a room tax relief; his views on whether it may be pushing up the rental cost of such rooms, given the preponderance of such rooms for let in the €1,100-1,200 bracket; if landlords are setting the price at this level to fully avail of the tax break; and if he will make a statement on the…
242. Deputy Pa Daly asked the Minister for Finance if he will report on taxi licences for a company (details supplied); if the company demonstrated that it was tax compliant as part of this process; if VAT was paid, a factor required for qualification; and if he will make a statement on the matter. [13011/25]
245. Deputy Pa Daly asked the Minister for Finance if he will report on VAT as it pertains to taxi drivers, specifically drivers in a company (details supplied); how the reverse VAT obligation will apply; if it will apply from 2025 onwards; and if he will make a statement on the matter. [13010/25]
265. Deputy Emer Currie asked the Minister for Finance if he will consider providing tax relief on certain foods for families with children who have severe food allergies, similar to the supports available for coeliacs and diabetics; and if he will make a statement on the matter. [13221/25]