Written answers

Thursday, 3 April 2025

  • Tax Code
    12. To ask the Minister for Finance if he plans any change to inheritance tax rules for people without any immediate family; and if he will make a statement on the matter. [15982/25]
  • Company Law
    14. To ask the Minister for Finance if he plans any changes to the regulation of companies offering re-mortgage of properties, especially in the context of older citizens; and if he will make a...
  • Tax Collection
    16. To ask the Minister for Finance the amount collected in tax on fuel in each of the past ten years and to date in 2025; and if he will make a statement on the matter. [15632/25]
  • Tax Code
    17. To ask the Minister for Finance his plans to review business taxes; and if he will make a statement on the matter. [15984/25]
  • Departmental Consultations
    18. To ask the Minister for Finance the engagement he and his Department have had with the Department of Education in the preparation and publication of guidelines for promoting financial...
  • State Assets
    19. To ask the Minister for Finance the profit the State has made from its investments in companies which derive profits from their activities within illegal Israeli settlements; if he will...
  • Insurance Industry
    20. To ask the Minister for Finance further to Parliamentary Question No. 288 of 25 March 2025, his views on whether existing age-based policies enacted by some insurance companies amount to...
  • Tax Code
    21. To ask the Minister for Finance if he will commit to reviewing the tax individualisation system, which unfairly penalises single-income households; and if he will outline any steps his...
  • Fiscal Policy
    22. To ask the Minister for Finance the other tariffs that the United States could impose that could deeply impact the Irish economy, excluding pharmaceutical exports. [16086/25]
  • Tax Code
    23. To ask the Minister for Finance the progress of the agri-taxation measures relating to farm safety to encourage capital investment to reduce accidents and make farms a safer workplace; and if...
  • Tax Credits
    24. To ask the Minister for Finance if he will provide an update on the Government’s plans to implement the tax credit for gym memberships; and the timeline for the introduction of same....
  • Interest Rates
    25. To ask the Minister for Finance the measures being taken to deal with very high interest rates being charged by debt management companies and vulture funds; and if he will make a statement on...
  • Tax Code
    26. To ask the Minister for Finance the amount by which he intends to increase excise on motor and home heating fuel through the carbon tax in each year of Government; and if he will make a...
  • Tax Reliefs
    27. To ask the Minister for Finance his views on the operation of the accelerated capital allowance for childcare services; if he will provide a breakdown of the total number of claims made under...
  • Banking Sector
    28. To ask the Minister for Finance if he will provide an overview of efforts his Department, in conjunction with pillar banks, is making to ensure that rural communities have proper access to...
  • Credit Unions
    29. To ask the Minister for Finance if he will enable credit unions to provide more services to members; and if he will make a statement on the matter. [16257/25]
  • Financial Services
    30. To ask the Minister for Finance if he is concerned about the trend in Financial Services and Pensions Ombudsman outcomes that has seen a rapidly declining rate of upheld complaints; and if he...
  • Fiscal Policy
    31. To ask the Minister for Finance the preparations his Department has undertaken to protect the Irish economy from potential US tariffs, specifically those that target the pharmaceutical...
  • Tax Code
    33. To ask the Minister for Finance if he will commence a review of the inheritance tax valuation date payment model (details supplied); and if he will make a statement on the matter. [15835/25]
  • Credit Unions
    34. To ask the Minister for Finance if he will report on the work of the Credit Union Advisory Committee; and if he will make a statement on the matter. [16287/25]
  • Tax Code
    35. To ask the Minister for Finance the changes he plans to capital acquisitions tax; and if he will make a statement on the matter. [15819/25]
  • Interest Rates
    37. To ask the Minister for Finance the action he is taking to reduce extremely high interest rates being charged to some mortgage holders whose mortgages were sold to financial institutions...
  • Tax Code
    38. To ask the Minister for Finance the evidence framework that was used in deciding not to increase the tax on derelict properties as a means of alleviating the housing crisis; and if he will...
  • Credit Unions
    39. To ask the Minister for Finance if he considers the existing regulatory limits and restrictions on credit unions to be proportionate given the changed retail banking market; and if he will...
  • Tax Code
    40. To ask the Minister for Finance if he will consider increasing the small gift exemption for capital acquisitions tax from €3,000 to €5,000 from each person per year, as it has...
  • An Ghaeltacht
    41. To ask the Minister for Finance an bhfuil aon anailís déanta ag a Roinn ar an tionchar a bheadh ag eisceacht ón dleacht stampála i gcás tithe saoire sa Ghaeltacht...
  • Tax Exemptions
    42. To ask the Minister for Finance if he will consider increasing the age related tax exemption to income tax from €18,000 per annum where an individual is aged 65 years or over, and...
  • Banking Sector
    43. To ask the Minister for Finance to outline any engagement he was had with the banks in relation to the level of profits announced; and if he will make a statement on the matter. [16307/25]
  • Tax Code
    44. To ask the Minister for Finance if he will consider the inheritance-tax liability of citizens without children and, in doing so, allow more favourable terms when their estate provides for...
  • Tax Yield
    46. To ask the Minister for Finance the proportion of finance received from the sale of bank shares by the State that will be used for critical infrastructure such as water services and other...
  • Tax Code
    47. To ask the Minister for Finance his views on the merits of amending existing inheritance tax parameters; if the existing relationship category thresholds can be reviewed; and if he will make...
  • Economic Policy
    53. To ask the Minister for Finance if he is concerned by the contraction of the domestic economy as shown by the quarterly national accounts for the final quarter of 2024; and if he will make a...
  • State Assets
    54. To ask the Minister for Finance for an update on the fossil fuel divestment from the Ireland Strategic Investment Fund; and if he will make a statement on the matter. [16100/25]
  • Tax Strategy Group
    55. To ask the Minister for Finance if he will report on his Department's consideration of measures to encourage gym membership and active participation in sport and exercise; and if he will make...
  • Tax Code
    57. To ask the Minister for Finance the steps he is taking to review the discriminatory aspects of the current inheritance tax legislation particularly with regard to childless adults; and if he...
  • Fiscal Policy
    58. To ask the Minister for Finance to outline the potential economic impact of reciprocal EU counter tariffs; and if he will make a statement on the matter. [16305/25]
  • Tax Data
    61. To ask the Minister for Finance if he can provide an update in respect of measures proposed in the report of the Commission on Taxation and Welfare relevant to his Department; and if he will...
  • Banking Sector
    62. To ask the Minister for Finance the action he will be taking to complete the task of normalising the domestic banking system to best serve the interests of the economy; and if he will make a...
  • Tax Reliefs
    63. To ask the Minister for Finance the number of childminders who have made a claim under the childcare services relief for each of the past five years 2020-2025; his views on the effectiveness...
  • Insurance Industry
    64. To ask the Minister for Finance the steps he is taking to reduce the cost of insurance; if he will reconsider the proposed increase in personal injury awards by 17%; and if he will make a...
  • Budget Process
    65. To ask the Minister for Finance if he will reverse his decision to abolish cost-of-living supports in the next Budget; and if he will make a statement on the matter. [16153/25]
  • Credit Unions
    66. To ask the Minister for Finance how he is working to position credit unions as community-centric financial institutions integral to their local communities, small businesses and farmers; and...
  • Tax Yield
    67. To ask the Minister for Finance in the context of the considerations of the ESRI that a potential change in the taxation policy of the United States could adversely affect Irish corporation...
  • Banking Sector
    68. To ask the Minister for Finance the profit obtained by the State from the sale of bank shares in 2024 and 2025; and if he will make a statement on the matter. [16079/25]
  • Departmental Consultations
    71. To ask the Minister for Finance to report on the latest briefing he received from his Department on the delivery of housing. [15232/25]
  • Climate Change Policy
    72. To ask the Minister for Finance his views on the way Ireland’s taxation system could help citizens mitigate risks with regard to the impact of climate change as identified in the...
  • Tax Reliefs
    73. To ask the Minister for Finance if he will ensure that owners of vacant commercial property are not able to write off their commercial rates obligations as business expenses; and if he will...
  • Insurance Industry
    74. To ask the Minister for Finance the steps he is taking to ensure insurance companies pass on the benefit of lower claims to customers rather than increase profit margins; and if he will make...
  • Credit Unions
    76. To ask the Minister for Finance if he has engaged with the Central Bank to review credit union lending limits to enhance their ability to serve members; and if he will make a statement on the...
  • Fiscal Policy
    77. To ask the Minister for Finance his views on the impact the imposition of tariffs by the United States will have on jobs, the economy and the public finances; and if he will make a statement...
  • Tax Collection
    78. To ask the Minister for Finance if he will provide an update on the work being carried out in his Department to fix the anomaly where many workers who live in the North and who work in the...
  • Insurance Industry
    79. To ask the Minister for Finance his Department’s latest engagement with insurance companies and new insurance companies regarding the high cost of public liability insurance; and if he...
  • Tax Code
    80. To ask the Minister for Finance if he will consider raising the category A threshold under capital acquisitions tax and expanding the range of individuals that can qualify under this...
  • Fiscal Policy
    81. To ask the Minister for Finance if he will report on the climate change risk matrix; if his Department has carried out any analysis of the financial impact of missing our 2030 targets on the...
  • Insurance Industry
    82. To ask the Minister for Finance the supports he will provide to those businesses which cannot secure insurance; the steps he is taking to reduce the cost of business insurance; and if he will...
  • Financial Services
    83. To ask the Minister for Finance if he will facilitate the right of cancer survivors to be forgotten when it comes to accessing financial products; and if he will make a statement on the...
  • Tax Code
    84. To ask the Minister for Finance if he plans to increase inheritance tax thresholds; and if he will make a statement on the matter. [16059/25]
  • Insurance Industry
    87. To ask the Minister for Finance the way in which he is fostering a competitive, transparent, and consumer-friendly insurance landscape; and if he will make a statement on the matter. [16286/25]
  • Tax Reliefs
    88. To ask the Minister for Finance if he will be reviewing the qualifying conditions for tax relief on oxygen tanks for those who suffer from lung fibrosis; and if he will make a statement on...

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