Tax Reliefs

209. Deputy John Lahart asked the Tánaiste and Minister for Finance if he will consider the introduction of tax relief similar to that on dialysis machines, for oxygen machines for the treatment of lung fibrosis; and if he will make a statement on the matter. [9543/26]

219. Deputy Ruairí Ó Murchú asked the Tánaiste and Minister for Finance the reason taxpayers in the South are not able to claim tax relief for their child's student accommodation costs incurred at universities in the North; if consideration will be given to including student accommodation costs in the North in the scheme; and if he will make a statement on the matter. [9940/26]

234. Deputy Brian Brennan asked the Tánaiste and Minister for Finance if he will consider introducing tax incentives or reliefs to encourage developers to invest in building hotels in rural Ireland; and if he will make a statement on the matter. [10088/26]

399. 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. [9357/26]

389. Deputy Carol Nolan asked the Tánaiste and Minister for Finance the tax relief options available for family-run businesses in agriculture; the impact assessments of recent budget changes; and if he will make a statement on the matter. [7866/26]

399. Deputy Grace Boland asked the Tánaiste and Minister for Finance if he will consider extending the VAT exemption for solar PV systems to retro-fitted domestic batteries and hybrid inverters, given their increasing affordability, their role in improving grid stability, and the potential resilience benefits for households; and if he will make a statement on the matter. [8439/26]

400. Deputy Grace Boland asked the Tánaiste and Minister for Finance if he will consider providing a VAT exemption for changeover switches when installed as part of domestic battery storage systems; if his Department has examined the potential fiscal and regulatory implications of extending the existing VAT reliefs for renewable energy equipment to include these safety-critical components; and if …

384. Deputy John Lahart asked the Tánaiste and Minister for Finance if he will consider introducing a targeted tax relief for people living with lung fibrosis who require long-term oxygen therapy, to help offset the significant energy costs associated with oxygen provision at home, similar to the relief available to individuals undertaking kidney dialysis at home; and if he will make a statement o…

385. Deputy Paul Nicholas Gogarty asked the Tánaiste and Minister for Finance if he will state the legal basis for the re-introduction of medical criteria via section 36 of the Finance Act 2020 that had been previously condemned by the Supreme Court; if he is satisfied that this section is consistent with Article 15.4.1 of the Constitution; and if he will make a statement on the matter. [6442/26]

386. Deputy Paul Nicholas Gogarty asked the Tánaiste and Minister for Finance if he accepts the principle under Article 34 of the Constitution that Supreme Court rulings are final and conclusive; the steps his Department is taking to ensure the disabled drivers scheme now aligns with these final rulings; and if he will make a statement on the matter. [6443/26]

387. Deputy Paul Nicholas Gogarty asked the Tánaiste and Minister for Finance if he will clarify whether the terms and conditions of engagement for members of the disabled drivers medical board of appeal explicitly require that they act in full compliance with the fundamental obligations and rights contained in Article 40, and those derived from international agreements the State has entered into …

388. Deputy Paul Nicholas Gogarty asked the Tánaiste and Minister for Finance if he will outline his Department's formal response to the repeated warnings from the Ombudsman regarding the legality of the disabled drivers and passengers tax relief scheme; the financial and administrative steps taken to remedy these concerns; and if he will make a statement on the matter. [6445/26]

389. Deputy Paul Nicholas Gogarty asked the Tánaiste and Minister for Finance the way in which his Department ensures that the administration of tax-based disability reliefs fulfils the duty of sincere cooperation under Article 4.3 TEU to align domestic financial law with EU values of equality; and if he will make a statement on the matter. [6446/26]

390. Deputy Paul Nicholas Gogarty asked the Tánaiste and Minister for Finance if he will clarify his Department's policy on disclosure of personal assessments by agencies under his aegis, in light of the Supreme Court conclusions in Nowak and Delaney; if he is satisfied that applicants for the primary medical certificate are provided with sufficient reasoning for decisions, given the conclusion in…

391. Deputy Paul Nicholas Gogarty asked the Tánaiste and Minister for Finance if a copy of the motion passed unanimously by South Dublin County Council, which was sent to the Taoiseach calling for fair reform of the disabled drivers scheme, has been forwarded to his Department for direct action; if so, the date on which his Department received this motion; the specific actions have been taken sinc…

392. Deputy Paul Nicholas Gogarty asked the Tánaiste and Minister for Finance the specific steps taken by his Department to ensure that the Disabled Drivers Medical Board of Appeal refrains from acts inconsistent with the UNCRPD, as per the requirements of Article 29 of the Constitution; and if he will make a statement on the matter. [6451/26]

394. Deputy Paul Nicholas Gogarty asked the Tánaiste and Minister for Finance the legal basis for suspending access to assessments for the primary medical certificate following a judgment (details supplied) given the conclusions of the Supreme Court in the Article 26 reference on the Health (Amendment) (No. 2) Bill 2004; if he accepts that statutory benefits under the disabled drivers scheme const…

395. Deputy Paul Nicholas Gogarty asked the Tánaiste and Minister for Finance if he accepts that under Article 34.4.6 of the Constitution, the decisions of the Supreme Court are final and conclusive; his views that all Government Ministers, civil servants, and staff in public or private organisations delivering public services have a primary constitutional obligation to respect, uphold, and deploy…

396. Deputy Paul Nicholas Gogarty asked the Tánaiste and Minister for Finance if he is aware of the constitutional doctrine of "under-inclusiveness" as identified in the Reeves judgment and affirmed by the Supreme Court in the 2025 theory judgment; his views on whether the current medical criteria for the disabled drivers scheme are unconstitutionally under-inclusive by arbitrarily excluding citiz…

380. Deputy Barry Ward asked the Tánaiste and Minister for Finance if his attention has been drawn to concerns related to the help to buy scheme concerning the upper monetary cap; the actions he will take to address these concerns; and if he will make a statement on the matter. [4488/26]

381. Deputy Barry Ward asked the Tánaiste and Minister for Finance the position regarding any review being carried out of the help to buy scheme and the monetary limits applied, particularly in the context of increasing house prices; and if he will make a statement on the matter. [4489/26]

382. Deputy Barry Ward asked the Tánaiste and Minister for Finance if he will consider amending the help to buy scheme, specifically in areas where the cost of purchasing a home is higher than the national average; and if he will make a statement on the matter. [4490/26]

383. Deputy Barry Ward asked the Tánaiste and Minister for Finance if his attention has been drawn to cases whereby applicants to the help to buy scheme qualify under all criteria but cannot find a suitable home under the €500,000 spending cap; if any flexibility can be applied in these cases; and if he will make a statement on the matter. [4491/26]

384. Deputy Barry Ward asked the Tánaiste and Minister for Finance the position regarding the help to buy scheme purchase threshold; if there has been any consideration given to increasing this threshold for properties purchased in Dublin; and if he will make a statement on the matter. [4492/26]

399. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance if Irish citizens returning to live in the State from abroad are entitled to an import exemption on construction tools brought with them; and the criteria and conditions that apply. [3795/26]