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]
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
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 on eligible mortgage…
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]
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 DDS) led by the Depar…
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]