Written answers

Tuesday, 10 June 2025

  • Tax Code
    387. To ask the Minister for Finance if consideration will be given to amending the capital acquisition tax rules so that those who are childless can leave a greater sum to loved ones in their...
  • Tax Reliefs
    388. To ask the Minister for Finance the current position on tax relief for spousal maintenance and child maintenance; the reason there a difference in treatment between the two; if he is willing...
  • Legislative Measures
    389. To ask the Minister for Finance whether an amendment is required to the Criminal Activity (Terrorist Offences) Act 2005 to allow him to exercise his powers under section 42 of the act to...
  • Fiscal Policy
    390. To ask the Minister for Finance the implementation plans for the recommendations in the Funds Review Report that was published in 2024. [29072/25]
  • Customs and Excise
    391. To ask the Minister for Finance the duty allowance permitted for airlines staff regarding bringing in cigarettes, tobacco products and alcohol products when arriving into the State from both...
  • Trade Data
    392. To ask the Minister for Finance if he will provide details on the volume and value of whiskey exports to the United States in 2023 and 2024; if his department has calculated the impact of...
  • Departmental Data
    393. To ask the Minister for Finance if he intends to amend a scheme to allow for circumstances (details supplied); and if he will make a statement on the matter. [29266/25]
  • Banking Sector
    394. To ask the Minister for Finance the reasons recent interest rate reductions by the European Central Bank have not been passed onto customers by Ireland's retail banks, particularly in...
  • Tax Code
    395. To ask the Minister for Finance if the Revenue Commissioners will review its agreement with the Department of Education to label all home tutors as employees of the parents and not employees...
  • Tax Reliefs
    397. To ask the Minister for Finance the number of landlords who have availed of the retrofitting expenditure tax relief in 2023, 2024 and to date in 2025; and the total cost of the relief in...
  • Tax Yield
    398. To ask the Minister for Finance the yield to the Exchequer from an increase of €0.50 and €1 in the excise duty on 20 cigarettes, and a pro-rata increase in excise on other...
  • Tax Code
    400. To ask the Minister for Finance if income received by way of grants from the State is subject to income tax; and if he will make a statement on the matter. [29465/25]
  • Tax Reliefs
    401. To ask the Minister for Finance to ensure that scoliosis spinal fusion will be deemed as a qualifying need under the new NDIS criteria which will replace the current disabled drivers scheme;...
  • Departmental Staff
    402. To ask the Minister for Finance the current number of staff responsible for the collection of the vacant homes tax by grade level and the overall wage cost for the unit. [29529/25]
  • Tax Data
    403. To ask the Minister for Finance the estimated cost of reducing the VAT on electricity to 5%; the cost of reducing the VAT on gas by 5%; the cost of reducing the VAT on electricity to 6%; the...
  • Fiscal Policy
    406. To ask the Minister for Finance the status of the Funds Sector 2030: A Framework for Open, Resilient and Developing Markets review; and if he will make a statement on the matter. [29678/25]
  • National Treasury Management Agency
    407. To ask the Minister for Finance the list of all investment partners and funds that ISIF has invested more than €1 million with since its inception, in tabular form. [29722/25]
  • Tax Yield
    408. To ask the Minister for Finance the estimated additional VAT exclusive yield from a €7.50 increase in the carbon charge in 2025 and 2026; and if he will make a statement on the...
  • Primary Medical Certificates
    409. To ask the Minister for Finance for a breakdown of the number of primary medical certificate appeals to the Disabled Drivers Medical Board of Appeal, by county; and if he will make a...
  • Tax Data
    410. To ask the Minister for Finance the estimated cost of removing VAT on sunscreens and other sun-protection-factor products; and if he will make a statement on the matter. [30215/25]
  • Departmental Properties
    413. To ask the Minister for Finance if his Department has purchased a property (details supplied); and if the purchase is complete. [30625/25]
  • Housing Schemes
    414. To ask the Minister for Finance if he has given consideration to extending the help-to-buy scheme to include second-hand homes; and if he will make a statement on the matter. [30635/25]
  • Tax Yield
    415. To ask the Minister for Finance the expected revenue yield from an increase in the vacant homes tax to ten times the annual local property tax rate in a full year; and if he will make a...
  • Tax Code
    417. To ask the Minister for Finance the adjustment made for indexation of income tax bands and income tax rates when calculating the budgetary stance for Budget 2026. [30697/25]

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