Tax Reliefs

311. Deputy William Aird asked the Tánaiste and Minister for Finance if he will consider extending the €14,000 tax-free rental income relief to include rental arrangements involving family members, in recognition of current housing pressures and the need to support intergenerational living; and if he will make a statement on the matter. [3134/26]

815. Deputy Marie Sherlock asked the Tánaiste and Minister for Finance the cost of extending the scope of tax relief at the standard rate of tax to routine dental treatment to cover preventative and rehabilitative treatments currently excluded including direct restorations (fillings within the mouth), all extractions and dentures; and if he will make a statement on the matter. [73940/25]

816. Deputy Marie Sherlock asked the Tánaiste and Minister for Finance the cost of restoring tax relief at the marginal rate of tax for existing non routine dental treatment for which income tax relief at the standard rate of tax is currently available; and if he will make a statement on the matter. [73941/25]

177. Deputy Cian O'Callaghan asked the Tánaiste and Minister for Finance the research carried out by his Department into the potential fiscal and housing market impacts of the new tax reliefs for property developers announced as part of budget 2026; and if he will make a statement on the matter. [73179/25]

223. Deputy Barry Ward asked the Tánaiste and Minister for Finance his views on the merits of financially incentivising the use of HVO fuel for transport instead of diesel to support achieving our climate emission targets; and if he will make a statement on the matter. [69081/25]

225. Deputy Séamus McGrath asked the Tánaiste and Minister for Finance to review the qualifying criteria for the help to buy scheme, particularly the property price ceiling. [73040/25]

255. Deputy Brendan Smith asked the Tánaiste and Minister for Finance if his Department is examining mechanisms, including tax relief, to further incentivise the purchase and renovation of vacant homes; and if he will make a statement on the matter. [72892/25]

342. Deputy Cian O'Callaghan asked the Tánaiste and Minister for Finance the research that was carried out by his Department into the potential fiscal and housing market impacts of the new tax reliefs for property developers announced as part of Budget 2026; and if he will make a statement on the matter. [70374/25]

346. Deputy Peter 'Chap' Cleere asked the Tánaiste and Minister for Finance his plans to provide tax relief for membership of gyms; and if he will make a statement on the matter. [69706/25]

347. Deputy Peter 'Chap' Cleere asked the Tánaiste and Minister for Finance his plans to provide tax relief for membership of gyms; and if he will make a statement on the matter. [69707/25]

349. Deputy Séamus McGrath asked the Tánaiste and Minister for Finance to consider raising the property price ceiling of €500,000 for the help-to-buy scheme. [69528/25]

350. Deputy Séamus McGrath asked the Tánaiste and Minister for Finance to support revising upwards the maximum property value to qualify for the help to buy scheme. [65409/25]

351. Deputy Séamus McGrath asked the Tánaiste and Minister for Finance to support revising upwards the maximum property value to qualify for the help to buy scheme. [65409/25]

354. Deputy Pádraig O'Sullivan asked the Tánaiste and Minister for Finance his plans to make changes to the disabled drivers scheme; if he will consider expanding eligibility and modernising the scheme; and if he will make a statement on the matter. [69455/25]

364. Deputy Cian O'Callaghan asked the Tánaiste and Minister for Finance the research carried out by his Department into the potential fiscal and housing market impacts of the new tax reliefs for property developers announced as part of budget 2026; and if he will make a statement on the matter. [69732/25]

6. Deputy Shay Brennan asked the Tánaiste and Minister for Finance if he plans to change the rates of capital acquisitions tax or the thresholds at which the rates are paid; and if he will make a statement on the matter. [65024/25]

11. Deputy Joe Neville asked the Tánaiste and Minister for Finance if his Department has considered increasing the domestic excise duty threshold for Irish brewers from the current 30,000 hl previously set at 20,000 hl prior to 2019; and if he will make a statement on the matter. [64556/25]

12. Deputy James O'Connor asked the Tánaiste and Minister for Finance the estimated value of tax reliefs and changes being provided to SMEs in Budget 2026; and if he will make a statement on the matter. [64517/25]

25. Deputy Aengus Ó Snodaigh asked the Tánaiste and Minister for Finance the monitoring that takes place to ensure recipients of section 481 tax relief comply with the requirements of intellectual property law, do not require performers to waive unwaivable rights to equitable remuneration, and do not impose worse conditions on Irish citizens than apply to peers from elsewhere doing the same work o…

28. Deputy Malcolm Byrne asked the Tánaiste and Minister for Finance if he has considered further the introduction of tax reliefs for gym membership to keep an aging population healthier in light of the demographic challenges outlined in the Future Forty report. [64155/25]

39. Deputy Cian O'Callaghan asked the Tánaiste and Minister for Finance the research carried out by his Department into the potential fiscal and housing market impacts of the new tax reliefs for property developers announced as part of Budget 2026; and if he will make a statement on the matter. [64338/25]

45. Deputy Emer Currie asked the Tánaiste and Minister for Finance to consider tax breaks on ICT equipment purchased through a scheme (details supplied); and if he will make a statement on the matter. [64634/25]

311. Deputy Carol Nolan asked the Tánaiste and Minister for Finance in view of the significant reduction in birth rates both domestically and internationally, the analysis his Department has conducted with respect to reforming the tax system to incentivise or support an increasing in total fertility rates here; if he is aware of reports that in 2010, Hungary ranked last among EU member states in t…

256. Deputy John Lahart asked the Tánaiste and Minister for Finance to examine the recommendation of the Oireachtas Public Accounts Committee (details supplied) as they relate to the Taxes Consolidation (Rights of Performers and Film Workers) (Amendment) Bill 2025. [65235/25]

404. Deputy Paul Murphy asked the Tánaiste and Minister for Finance if he will equalise tax relief on taxsaver commuter tickets to ensure that lower paid workers are not forced to pay more for public transport; and if he will make a statement on the matter. [63317/25]