John Paul O'Shea (Cork North-West, Fine Gael)
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330. To ask the Minister for Finance if she is aware that the appeals process for the primary medical certificate under the disabled drivers and disabled passengers (tax concessions) scheme is taking up to 18-months to complete; the details of the current average waiting time for appeals; the number of appeals presently awaiting hearing and determination; the reasons for the ongoing delays; and the measures being taken to expedite the appeals process and to ensure applicants are not left waiting excessive periods for a decision; and if he will make a statement on the matter. [54813/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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The Deputy should note at the outset that it is a legislative requirement that the Disabled Drivers Medical Board of Appeal (DDMBA) is independent in the exercise of its functions and it is a matter for the Board to determine all aspects of the management and delivery of the appeals process.

At an appeal hearing the Disabled Drivers Medical Board of Appeal (DDMBA) reviews the decision by a HSE Primary Medical Officer and determines if an appellant meets any of the six medical criteria. Only if an appellant meets one of the six eligibility criteria will the Board issue a Board Medical Certificate.

I have no role in relation to the granting or refusal of PMCs or appeals associated with them and the HSE and the Medical Board of Appeal must be independent in their clinical determinations.

The Board has informed me that, as of September 2025, there are 455 appellants on the waiting list. It should be noted that previous years has shown that a significant number of appellants do not proceed to an appeal hearing, for example due to declined or cancelled appointments. While data on the average waiting times is not currently available, the waiting list has been reduced since 2024 and the Board is working to address this as quickly as possible.

Keira Keogh (Mayo, Fine Gael)
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331. To ask the Minister for Finance if a brand-new modular home qualifies for the help-to-buy scheme; and if he will make a statement on the matter. [54850/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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The Help to Buy (HTB) incentive is a scheme to assist first-time purchasers with the deposit they need to buy or build a new house or apartment. The incentive gives a refund of Income Tax and Deposit Interest Retention Tax (DIRT) paid in Ireland over the previous four years, subject to limits outlined in the legislation.

Based on the latest available data (30 September 2025), the scheme has supported almost 60,000 individuals or couples to buy their own home.

The legislation governing the HTB scheme is set out in section 477C of the Taxes Consolidation Act 1997 and outlines the definitions and conditions that apply to the HTB scheme.

Section 477C(1) provides the definition of a ‘qualifying residence’ for the purpose of the HTB scheme. A ‘qualifying residence’ is:

• a new building which was not, at any time, used, or suitable for use, as a dwelling,
• a building which was not previously, in whole or in part, used, or suitable for use, as a dwelling and which has been converted for use as a dwelling,
• a building which was not at any time used as a dwelling and was purchased by a first-time purchaser in accordance with an affordable dwelling purchase arrangement,
• a building bought or built as the first-time buyer’s sole or main residence,
• a building with a purchase value/ approved valuation not greater than €500,000, and
• a building in respect of which the construction work is subject to VAT at the rate of 13.5% in Ireland.

• a qualifying loan must be taken out on the property with a qualifying lender,
• the qualifying loan used to purchase or build the property must a be minimum of 70% of the value of the property, and
• in cases where the property is being purchased rather than self-built, the vendor must be registered with Revenue as a ‘qualifying contractor’ for the purposes of HTB.

Rory Hearne (Dublin North-West, Social Democrats)
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332. To ask the Minister for Finance the number of properties made available to the housing market through the 'over the shop' premises relief in each of the years and in each county, since the beginning of the relief, in tabular form; and if he will make a statement on the matter. [55172/25]

Conor Sheehan (Limerick City, Labour)
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333. To ask the Minister for Finance the number of housing units that have been realised from July 2022 to date from projects that received taxation relief under the Living City Initiative in the cities of Dublin, Cork, Galway, Kilkenny and Waterford, in tabular form; and if he will make a statement on the matter. [55524/25]

Conor Sheehan (Limerick City, Labour)
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334. To ask the Minister for Finance to detail any evaluation reports on the Living City Initiative or any review of the Living City Initiative undertaken by his Department or by any of the local authorities administering the Initiative; and if he will make a statement on the matter. [55526/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 332, 333 and 334 together.

I am advised that Deputy Hearne's question relates to the Living City Initiative (LCI) rather that the 'over the shop' premises relief.

The LCI is a targeted measure which is aimed at very specific areas in urgent need of regeneration, it is provided for under sections 372AAA to 372AAD of the Taxes Consolidation Act 1997. It currently offers income or corporation tax relief for qualifying expenditure incurred in the refurbishment and conversion of qualifying residential and commercial buildings located within ‘Special Regeneration Areas' (SRAs) of the cities of Cork, Dublin, Galway, Kilkenny, Limerick and Waterford.

I am advised by Revenue that it is not possible to identify from the Income Tax and Corporation Tax tax returns the number of properties made available to the housing market through the LCI as requested by the Deputies (by county, city or otherwise).

I am further advised by Revenue that information in relation to the LCI can be found in the cost of tax expenditure report on the Revenue website at:

Details of this information are set out below:

An ex-ante evaluation of the LCI pilot was undertaken by independent consultants, Indecon, in 2013 before the LCI was officially implemented.

My Department reviewed the scheme in 2016 in consultation with the relevant Local Authorities and the Department of Arts, Heritage, Regional, Rural and Gaeltacht Affairs.

The LCI was also reviewed by my Department as part of the Tax Strategy Group processes in 2022 and 2023.

Finally, any evaluations carried out by Local Authorities, are matters appropriate to the Minister for Housing, Local Government and Heritage, and are not directly within the responsibility of the Minister for Finance.

Grace Boland (Dublin Fingal West, Fine Gael)
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335. To ask the Minister for Finance if his Department has conducted an assessment of the fiscal and distributional impact of introducing an exemption from capital acquisitions tax for transfers including inheritance of principal private residences; and if he will make a statement on the matter. [54604/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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I assume the principal private residences you are referring to is that of the disponer however it is important to note that Capital Acquisitions Tax (CAT) is a beneficiary-based tax on gifts and inheritances. For CAT purposes, the relationship between the person giving a gift or inheritance (i.e. the disponer) and the person who receives it (i.e. the beneficiary) determines the maximum amount, known as the “Group threshold”, below which CAT does not arise.

In cases where the inheritance relates to a property the beneficiary resides in, the Dwelling House exemption may apply.

To qualify for the exemption, the inherited property must have been the disponer’s principal private residence at the date of death. This requirement is relaxed in situations where the deceased person left the property before the date of death due to ill health; for example, to live in a nursing home. The beneficiary must also have lived in the house for 3 years prior to the date of the inheritance and must continue to live in the house for 6 years after that date.

In addition, the beneficiary must not have a beneficial interest in any other residential property. Detailed guidance on the dwelling house exemption has been published on the Revenue website at www.revenue.ie/en/tax-professionals/tdm/capital-acquisitions-tax/cat-part24.pdf.

I am advised by Revenue that the principal private residences are not separately identifiable on the Capital Acquisitions Tax return form. Therefore, it would not be possible to conduct an assessment of the fiscal and distributional impact of introducing an exemption of this nature.

Shane Moynihan (Dublin Mid West, Fianna Fail)
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336. To ask the Minister for Finance if he will consider amending the inheritance tax code as it relates to unmarried partners; and if he will make a statement on the matter. [54664/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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Capital Acquisitions Tax (CAT) is a beneficiary-based tax on gifts and inheritances that is payable on the value of the property received. For CAT purposes, the relationship between the person giving a gift or inheritance (i.e. the disponer) and the person who receives it (i.e. the beneficiary) determines the maximum amount, known as the “Group threshold”, below which CAT does not arise. CAT is charged at a rate of 33% above each Group threshold.

There are three Group thresholds:

• the Group A threshold (currently €400,000) applies where the beneficiary is a child of the person giving the gift or inheritance
• the Group B threshold (currently €40,000) applies where the beneficiary is a brother, sister, nephew, niece, lineal ancestor or lineal descendant of the person giving the gift or inheritance
• the Group C threshold (currently €20,000) applies in all other cases.

Martin Daly (Roscommon-Galway, Fianna Fail)
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337. To ask the Minister for Finance to provide details on the increase in tax revenue generated from landlords over the past three years, considering the significant rise in home rental costs during the same period; specifically, to clarify whether the growth in rental income has led to a proportionate increase in income tax from rental profits; and to outline any measures being considered to promote tax equity within the rental sector. [54685/25]