Tax Reliefs

318. Deputy Pearse Doherty asked the Minister for Finance the cost of extending the young trained farmer stamp duty relief for 2026. [51200/25]

319. Deputy Pearse Doherty asked the Minister for Finance the costing of extending farm consolidation stamp duty relief for 2026. [51201/25]

320. Deputy Pearse Doherty asked the Minister for Finance the costing of extending farm restructuring CGT relief for 2026. [51202/25]

331. Deputy Naoise Ó Muirí asked the Minister for Finance the take-up of the landlord relief; the cost of the relief; and if he will make a statement on the matter. [51918/25]

233. Deputy Ken O'Flynn asked the Minister for Finance if consideration is being given to the introduction of a draught rebate or excise/VAT relief scheme for rural public houses; the estimated Exchequer cost of such a scheme; the alternative supports being planned to protect rural pubs as social and cultural hubs in communities; and if he will make a statement on the matter. [51017/25]

24. Deputy Colm Burke asked the Minister for Finance to confirm that tax relief will be made available on counselling and psychotherapy fees, thereby establishing parity with other healthcare expenses; and if he will make a statement on the matter. [50514/25]

26. Deputy Cian O'Callaghan asked the Minister for Finance if he will consider a review of the criteria needed in order to obtain a primary medical certificate (PMC) set out under s 36(b)(ii) of the Finance Act 2020; and if he will ensure that those with severe neurodevelopmental disabilities are not excluded from obtaining a PMC, and as a result, availing of the new grant-based scheme (formerly D…

209. Deputy John Lahart asked the Minister for Finance if he will consider tax relief on school voluntary contributions; the estimated total sum in monetary terms made in terms of such contributions by the public on an annual basis; and what the possible implications of such a relief are. [49698/25]

221. Deputy Emer Currie asked the Minister for Finance if, in line with the proposal in the new Action Plan on Competitiveness and Productivity, he will introduce an accelerate capital allowance or other tax measures to incentivise business investment in innovative technologies and digital transition. [50170/25]

200. Deputy Claire Kerrane asked the Minister for Finance further to Parliamentary Question No. 668 of 29 July 2025, if the exemption from motor tax and an annual fuel grant, under the disabled drivers and disabled passengers scheme is available for people to apply and access immediately; if so, the way in which a person applies; and if he will make a statement on the matter. [49331/25]

201. Deputy Ken O'Flynn asked the Minister for Finance if ##income earned under the room for a student local authority tenancies scheme qualifies for rent-a-room relief up to fourteen thousand euro per year, subject to the conditions of the Revenue Commissioners; and the exclusions that apply to social housing tenants. [49335/25]

301. Deputy Michael Healy-Rae asked the Minister for Finance views on a matter regarding tax relief (details supplied); and if he will make a statement on the matter. [48010/25]

320. Deputy Pearse Doherty asked the Minister for Finance the number of claims under section 273 balancing allowances in respect of capital expenditure, and the total expenditure the claim relates to; the cost to the Exchequer, by year since 2016 providing specifically the hotels and holiday camps and cottages, in tabular form; and if he will make a statement on the matter. [48446/25]

321. Deputy Pearse Doherty asked the Minister for Finance the number of claims under section 272 writing down allowances in respect of capital expenditure, and the total expenditure the claim relates to; the cost to the Exchequer, by year since 2016 providing specifically the hotels and holiday camps and cottages, in tabular form; and if he will make a statement on the matter. [48447/25]

322. Deputy Pearse Doherty asked the Minister for Finance to provide a comprehensive list of all tax reliefs for landlords of both commercial and residential property; the cost of each measure to the Exchequer, in tabular form; and if he will make a statement on the matter. [48448/25]

325. Deputy Colm Burke asked the Minister for Finance if he will consider introducing tax relief for club memberships of sporting clubs for the parents of children who join clubs to support more children getting involved in sport; and if he will make a statement on the matter. [48478/25]

336. Deputy Malcolm Byrne asked the Minister for Finance the tax reliefs or other supports that exist for where an individual gifts land to a sporting, artistic, cultural or community organisation for the development of facilities; and if he will make a statement on the matter. [48894/25]

589. Deputy Ruairí Ó Murchú asked the Minister for Culture, Communications and Sport if he will provide an update following the stakeholders’ forum and on plans for section 481 to ensure that quality employment is delivered; and if he will make a statement on the matter. [47680/25]

494. Deputy Shane Moynihan asked the Minister for Finance if he will consider introducing a preferential capital gains tax rate for landlords who have made their properties available for social housing at below market rates over an extended period; and if he will make a statement on the matter. [44763/25]

526. Deputy Louise O'Reilly asked the Minister for Finance the first year and full year cost of increasing the rate of tax relief on food products for additional diet expenses for coeliacs and diabetics from 20% to 30%. [45797/25]

539. Deputy Peter 'Chap' Cleere asked the Minister for Finance if he will assess the estimated full-year cost of reducing the tax relief available for private health insurance premiums from its current level to a new, reduced level to support the public, as part of a broader effort to make health insurance more affordable; and if he will make a statement on the matter. [46126/25]

542. Deputy Cian O'Callaghan asked the Minister for Finance if he will consider the case of a person (details supplied) where they have been refused mortgage interest relief despite receiving the relief in 2024; and if he will make a statement on the matter. [46252/25]

552. Deputy Ged Nash asked the Minister for Finance further to Parliamentary Question No. 724 of 29 July 2025, if the updated figures from the Revenue Commissioners for 2026 referred to in the reply are available and can be provided; and if he will make a statement on the matter. [46540/25]

571. Deputy Emer Currie asked the Minister for Finance if his Department has considered the extension of taxsaver relief to more forms of sustainable transport and shared mobility as part of budget 2026. [46692/25]

572. Deputy Emer Currie asked the Minister for Finance if his Department has assessed proposals to extend taxsaver relief to more forms of sustainable transport and shared mobility as part of budget 2026. [46693/25]