Tax Reliefs

378. Deputy Eoin Hayes asked the Minister for Finance the monitoring measures his Department will take in assessing the ongoing impact of the new VAT reduction on new apartment sales from 13.5 % to 9 %; and if he will make a statement on the matter. [61048/25]

379. Deputy Eoin Hayes asked the Minister for Finance the monitoring measures his Department will take in assessing the ongoing impact of the residential development stamp duty refund scheme; and if he will make a statement on the matter. [61049/25]

380. Deputy Eoin Hayes asked the Minister for Finance the monitoring measures his Department will take in assessing the ongoing impact of the enhanced corporation tax deduction for apartment construction; and if he will make a statement on the matter. [61050/25]

202. Deputy Erin McGreehan asked the Minister for Finance whether tax incentives or accelerated capital allowances are being considered for companies investing in biomethane production or grid injection facilities. [60671/25]

1146. Deputy Ken O'Flynn asked the Minister for Social Protection if he will examine the feasibility of introducing a targeted PRSI rebate or similar relief to offset the rising wage and operating costs being reported by experience economy employers. [59627/25]

209. Deputy Pearse Doherty asked the Minister for Finance the total number of employers and employees that will benefit from the Special Assignee Relief Programme in 2026; and if he will make a statement on the matter. [56418/25]

351. Deputy Pearse Doherty asked the Minister for Finance his plans to change the standard fund threshold in 2026; and if he will make a statement on the matter. [55016/25]

369. Deputy Mattie McGrath asked the Minister for Finance the rationale for excluding Clonmel from the recent expansion of the Living City Initiative; the criteria used to select Athlone, Drogheda, Dundalk, Letterkenny and Sligo for inclusion; if he will acknowledge the regeneration needs of Clonmel as a town of comparable size and historic character; and if he will commit to reviewing this decisi…

141. Deputy Pádraig O'Sullivan asked the Minister for Finance if consideration would be given to reviewing the mechanism by which individuals with coeliac disease claim tax relief on gluten free products, in light of concerns that the present system is unnecessarily cumbersome; and if he will make a statement on the matter. [54283/25]

152. Deputy Ken O'Flynn asked the Minister for Finance if he will review the taxation treatment of redundancy payments, particularly ex-gratia or enhanced redundancy payments made in cases of involuntary redundancy, with a view to exempting such payments from income tax in recognition of the financial hardship associated with job loss. [54463/25]

153. Deputy Ken O'Flynn asked the Minister for Finance if his Department has conducted any recent review or cost–benefit analysis on increasing the tax-free threshold for redundancy payments, and if he will publish the findings of any such review. [54464/25]

154. Deputy Ken O'Flynn asked the Minister for Finance the estimated fiscal impact on the Exchequer of exempting all redundancy payments arising from involuntary redundancies from income tax, PRSI, and USC, based on the most recent available data. [54465/25]

155. Deputy Ken O'Flynn asked the Minister for Finance if he will consider reforming the taxation rules to align redundancy payments with other non-taxable lump sums, such as lottery winnings or compensation payments, in circumstances where redundancy arises through no fault or choice of the employee. [54466/25]

156. Deputy Ken O'Flynn asked the Minister for Finance the total tax yield to the Exchequer from taxpayers who received redundancy payments in each of the past five years. [54467/25]

157. Deputy Ken O'Flynn asked the Minister for Finance whether his Department has conducted or commissioned any comparative analysis of the effective tax burden on small private landlords in Ireland versus the United Kingdom; and if he will make a statement on the matter. [54482/25]

158. Deputy Ken O'Flynn asked the Minister for Finance if he has considered introducing a lower rate of income tax or other fiscal incentive for small-scale landlords who remain in the Irish rental market; and if he will make a statement on the matter. [54483/25]

159. Deputy Ken O'Flynn asked the Minister for Finance whether his Department has considered tax deferral mechanisms or roll-over reliefs for landlords who sell one Irish property and reinvest in another Irish rental property, similar to schemes in the United Kingdom; and if he will make a statement on the matter. [54484/25]

177. Deputy Barry Ward asked the Minister for Finance the status of the review and extension of the help to buy scheme, as committed to in the Programme for Government; and if he will make a statement on the matter. [53949/25]

179. Deputy Conor Sheehan asked the Minister for Finance if the deferral of the proposed tapering of benefit in kind will be continued following Budget 2026; and if he will make a statement on the matter. [54020/25]

124. Deputy Tom Brabazon asked the Minister for Finance the reason a spouse who is legally required to vacate the family home under judicial separation loses principal private residence relief for capital gains tax; and if his Department will consider amending the Finance Bill to treat such absences in line with other valid exemptions such as employment abroad. [53021/25]

125. Deputy Emer Currie asked the Minister for Finance to consider making M50 toll payments tax deductible for commuters who rely on the motorway for their daily commute; and if he will make a statement on the matter. [53029/25]

135. Deputy Michael Cahill asked the Minister for Finance if issues with the help to buy scheme will be addressed (details supplied); if second hand homes will be included in the scheme to further assist people in buying a home; and if he will make a statement on the matter. [53340/25]

267. Deputy Ged Nash asked the Minister for Finance the number of applications made to the Revenue Commissioners to 1 September 2025 for the mortgage interest tax relief scheme, by county; the number of successful and unsuccessful applications, by county; the cost of the scheme up to 1 September 2025; the average mortgage account balance for successful applicants; the average number of years left …

268. Deputy Ged Nash asked the Minister for Finance the number of applications made to the Revenue Commissioners in 2024 for the mortgage interest tax relief scheme by county; the number of successful and unsuccessful applications, by county; the cost of the scheme in 2024; and if he will make a statement on the matter. [52766/25]

317. Deputy Pearse Doherty asked the Minister for Finance the cost of extending the accelerated capital allowance income tax for slurry storage for 2026. [51199/25]