Taxation

Records whose title is actually about this topic. Use a country filter if the list is still too broad.

151 records in IE in 2026

Records

Question· writtenPQ 248asked

248. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the Department has conducted any costings, scenario modelling, or fiscal impact assessments in relation to the abolition or reform of the deemed disposal regime as it applies to retail investors; and if so, to provide details of same. [33776/26]

Ireland · Dáil Éireann · 7 May 2026

248. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether the Department has conducted any costings, scenario modelling, or fiscal impact assessments in relation to the abolition or reform of the deemed disposal regime as it applies to retail investors; and if so, to provide details of same. [33776/26]

Question· writtenPQ 243asked

243. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance to identify any EU or OECD jurisdiction that applies a taxation mechanism equivalent to Ireland’s deemed disposal regime, including the taxation of unrealised gains within regulated retail investment funds; and if no such jurisdiction exists, to set out the policy rationale for maintaining such a regime in Ireland. [33771/26]

Ireland · Dáil Éireann · 7 May 2026

243. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance to identify any EU or OECD jurisdiction that applies a taxation mechanism equivalent to Ireland’s deemed disposal regime, including the taxation of unrealised gains within regulated retail investment funds; and if no such jurisdiction exists, to set out the policy rationale for maintaining such a regime in Ireland. [33771/26]

Question· writtenPQ 234asked

234. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether his Department has conducted any assessment of the impact of Vehicle Registration Tax and associated motor taxation requirements on individuals in vulnerable circumstances, including those subject to protection orders; and whether any policy review is planned. [33584/26]

Ireland · Dáil Éireann · 7 May 2026

234. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether his Department has conducted any assessment of the impact of Vehicle Registration Tax and associated motor taxation requirements on individuals in vulnerable circumstances, including those subject to protection orders; and whether any policy review is planned. [33584/26]

Question· writtenPQ 234asked

234. Deputy Paul Lawless asked the Tánaiste and Minister for Finance the estimated fiscal cost of restoring the former age exemption limits to their pre-2011 levels, adjusted for inflation; and if he will make a statement on the matter. [32856/26]

Ireland · Dáil Éireann · 6 May 2026

234. Deputy Paul Lawless asked the Tánaiste and Minister for Finance the estimated fiscal cost of restoring the former age exemption limits to their pre-2011 levels, adjusted for inflation; and if he will make a statement on the matter. [32856/26]

Question· writtenPQ 227asked

227. Deputy Colm Burke asked the Tánaiste and Minister for Finance Ireland's position on the application of excise duties to novel nicotine products at EU level, in the context of the anticipated revision of both the Tobacco Products Directive and the Tobacco Taxation Directive; whether Ireland supports a risk-proportionate approach to the taxation of such products relative to combustible tobacco; and if he will make a statement on the matter. [32835/26]

Ireland · Dáil Éireann · 6 May 2026

227. Deputy Colm Burke asked the Tánaiste and Minister for Finance Ireland's position on the application of excise duties to novel nicotine products at EU level, in the context of the anticipated revision of both the Tobacco Products Directive and the Tobacco Taxation Directive; whether Ireland supports a risk-proportionate approach to the taxation of such products relative to combustible tobacco; and if he will make a statement on the matter. [32835/26]

Question· writtenPQ 258asked

258. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance whether he will review the taxation treatment of individuals who continue in employment beyond the State pension age; the rationale for applying standard income tax and USC arrangements to such individuals despite their long contribution history; whether measures are under consideration to provide targeted tax reliefs or exemptions for older workers who remain in the workforce; and if he will make a statement on the matter. [31615/26]

Ireland · Dáil Éireann · 30 April 2026

258. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance whether he will review the taxation treatment of individuals who continue in employment beyond the State pension age; the rationale for applying standard income tax and USC arrangements to such individuals despite their long contribution history; whether measures are under consideration to provide targeted tax reliefs or exemptions for older workers who remain in the workforce; and if he will make a statement on the matter. [31615/26]

Question· writtenPQ 1298asked

1298. Deputy Pearse Doherty asked the Minister for Further and Higher Education, Research, Innovation and Science the comprehensive and disaggregated breakdown of the National Training Fund (NTF) expenditure for the 2025 fiscal year and planned allocations for 2026 across the specific categories of Higher Education, Further Education and Training (FET), apprenticeships, Skillnet Ireland, and other workplace training distinct from the aforementioned categories; the specific intended capital expenditure to be funded by the NTF levy for the years 2025 and 2026 respectively; and the details of any major infrastructural projects or equipment grants sanctioned under the National Training Fund (Amendment) Act 2025. [30295/26]

Ireland · Dáil Éireann · 28 April 2026

1298. Deputy Pearse Doherty asked the Minister for Further and Higher Education, Research, Innovation and Science the comprehensive and disaggregated breakdown of the National Training Fund (NTF) expenditure for the 2025 fiscal year and planned allocations for 2026 across the specific categories of Higher Education, Further Education and Training (FET), apprenticeships, Skillnet Ireland, and other workplace training distinct from the aforementioned categories; the specific intended capital expenditure to be funded by the NTF levy for the years 2025 and 2026 respectively; and the details of any major infrastructural projects or equipment grants sanctioned under the National Training Fund (Amendment) Act 2025. [30295/26]

Question· writtenPQ 1292asked

1292. Deputy Tony McCormack asked the Minister for Health whether she is aware that the taxation of near-neighbour community payments arising from onshore wind farm developments affects eligibility for the means tested medical card; and if she will make a statement on the matter. [31559/26]

Ireland · Dáil Éireann · 28 April 2026

1292. Deputy Tony McCormack asked the Minister for Health whether she is aware that the taxation of near-neighbour community payments arising from onshore wind farm developments affects eligibility for the means tested medical card; and if she will make a statement on the matter. [31559/26]

Question· writtenPQ 876asked

876. Deputy Paul Lawless asked the Minister for Agriculture, Food and the Marine to clarify the taxation and excise arrangements arising from the Government's fuel support package announced in April 2026, insofar as they relate to marked gas oil, commonly referred to as green diesel (details supplied); and if he will make a statement on the matter. [30389/26]

Ireland · Dáil Éireann · 28 April 2026

876. Deputy Paul Lawless asked the Minister for Agriculture, Food and the Marine to clarify the taxation and excise arrangements arising from the Government's fuel support package announced in April 2026, insofar as they relate to marked gas oil, commonly referred to as green diesel (details supplied); and if he will make a statement on the matter. [30389/26]

Question· writtenPQ 836asked

836. Deputy Ken O'Flynn asked the Minister for Justice, Home Affairs and Migration whether he is aware of consistent media reporting that companies and individuals registered for tax purposes in offshore jurisdictions, including the Isle of Man, have been awarded contracts by his Department for the provision of International Protection Accommodation Services; in all instances where the Department has contracted with entities registered in offshore jurisdictions for services delivered within the State, what tax treatment has been applied to those payments; whether there are any instances in which payments made by the Department to offshore-registered entities for services delivered in Ireland are not subject to Irish taxation; whether there are instances in which the Department has self-assessed and paid the VAT element associated with such services through the reverse charge mechanism rather than receiving a VAT-inclusive invoice from the provider; given the scale and nature of these contracts, what ongoing compliance activities the Department undertakes with respect to monies paid, including due diligence on the tax status, corporate structure and solvency of contracted entities; and if he will make a statement on the matter. [30148/26]

Ireland · Dáil Éireann · 28 April 2026

836. Deputy Ken O'Flynn asked the Minister for Justice, Home Affairs and Migration whether he is aware of consistent media reporting that companies and individuals registered for tax purposes in offshore jurisdictions, including the Isle of Man, have been awarded contracts by his Department for the provision of International Protection Accommodation Services; in all instances where the Department has contracted with entities registered in offshore jurisdictions for services delivered within the State, what tax treatment has been applied to those payments; whether there are any instances in which payments made by the Department to offshore-registered entities for services delivered in Ireland are not subject to Irish taxation; whether there are instances in which the Department has self-assessed and paid the VAT element associated with such services through the reverse charge mechanism rather than receiving a VAT-inclusive invoice from the provider; given the scale and nature of these contracts, what ongoing compliance activities the Department undertakes with respect to monies paid, including due diligence on the tax status, corporate structure and solvency of contracted entities; and if he will make a statement on the matter. [30148/26]

Question· writtenPQ 799asked

799. Deputy Tony McCormack asked the Minister for Social Protection whether he is aware that the taxation of near-neighbour community payments arising from onshore wind farm developments affects eligibility for non-contributory pensions; and if he will make a statement on the matter. [31560/26]

Ireland · Dáil Éireann · 28 April 2026

799. Deputy Tony McCormack asked the Minister for Social Protection whether he is aware that the taxation of near-neighbour community payments arising from onshore wind farm developments affects eligibility for non-contributory pensions; and if he will make a statement on the matter. [31560/26]

Question· writtenPQ 443asked

443. Deputy Carol Nolan asked the Tánaiste and Minister for Finance the reason he proposes to amend the relevant tax legislation to provide that all taxation appeals should occur in public; the way in which it can possibly be justified to expose the private affairs or citizens to public scrutiny in circumstances where no allegations of wrongdoing or tax evasion is being made against them; and to explain how, if tax appeal cases are to be held in public, that social welfare appeals and cases in front of the Workplace Relations Commission should also not be held in public. [28614/26]

Ireland · Dáil Éireann · 21 April 2026

443. Deputy Carol Nolan asked the Tánaiste and Minister for Finance the reason he proposes to amend the relevant tax legislation to provide that all taxation appeals should occur in public; the way in which it can possibly be justified to expose the private affairs or citizens to public scrutiny in circumstances where no allegations of wrongdoing or tax evasion is being made against them; and to explain how, if tax appeal cases are to be held in public, that social welfare appeals and cases in front of the Workplace Relations Commission should also not be held in public. [28614/26]

Question· writtenPQ 328asked

328. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether he will commit to abolishing or fundamentally reforming the deemed disposal regime as it applies to Exchange Traded Funds held by individual retail investors; if not, to set out clearly the specific policy rationale for retaining a taxation mechanism that has no equivalent in any comparable EU jurisdiction, that taxes unrealised gains, that prohibits loss relief, that applies a rate exceeding the standard capital gains tax rate, and that demonstrably redirects Irish household savings away from diversified EU-regulated products; and if he will make a statement on the matter. [17660/26]

Ireland · Dáil Éireann · 21 April 2026

328. Deputy Ken O'Flynn asked the Tánaiste and Minister for Finance whether he will commit to abolishing or fundamentally reforming the deemed disposal regime as it applies to Exchange Traded Funds held by individual retail investors; if not, to set out clearly the specific policy rationale for retaining a taxation mechanism that has no equivalent in any comparable EU jurisdiction, that taxes unrealised gains, that prohibits loss relief, that applies a rate exceeding the standard capital gains tax rate, and that demonstrably redirects Irish household savings away from diversified EU-regulated products; and if he will make a statement on the matter. [17660/26]

Question· writtenPQ 318asked

318. Deputy Pádraig O'Sullivan asked the Tánaiste and Minister for Finance the immediate tax or fiscal measures being considered to alleviate ongoing cost-of-living pressures on low and middle-income households, particularly in light of rising energy, food and housing costs; and if he will make a statement on the matter. [26732/26]

Ireland · Dáil Éireann · 21 April 2026

318. Deputy Pádraig O'Sullivan asked the Tánaiste and Minister for Finance the immediate tax or fiscal measures being considered to alleviate ongoing cost-of-living pressures on low and middle-income households, particularly in light of rising energy, food and housing costs; and if he will make a statement on the matter. [26732/26]

Question· writtenPQ 304asked

304. Deputy Noel McCarthy asked the Tánaiste and Minister for Finance if he has considered the recommendations of the Funds Sector 2030 report in the context of the new savings scheme he proposes to introduce; if so, whether any changes to the taxation or regulatory treatment of investment funds are being considered in alignment with that scheme; and if he will make a statement on the matter. [26886/26]

Ireland · Dáil Éireann · 21 April 2026

304. Deputy Noel McCarthy asked the Tánaiste and Minister for Finance if he has considered the recommendations of the Funds Sector 2030 report in the context of the new savings scheme he proposes to introduce; if so, whether any changes to the taxation or regulatory treatment of investment funds are being considered in alignment with that scheme; and if he will make a statement on the matter. [26886/26]

Question· writtenPQ 287asked

287. Deputy William Aird asked the Tánaiste and Minister for Finance if he has assessed the potential knock-on effects of increased agricultural fuel costs on food price inflation, and the extent to which carbon taxation on agri fuels is contributing to increased costs for consumers; and if he will make a statement on the matter. [26863/26]

Ireland · Dáil Éireann · 21 April 2026

287. Deputy William Aird asked the Tánaiste and Minister for Finance if he has assessed the potential knock-on effects of increased agricultural fuel costs on food price inflation, and the extent to which carbon taxation on agri fuels is contributing to increased costs for consumers; and if he will make a statement on the matter. [26863/26]

Question· writtenPQ 281asked

281. Deputy Joe Cooney asked the Tánaiste and Minister for Finance to outline all discretionary measures his Department could take to reduce Government taxes on petrol, diesel and kerosene; and the maximum taxation reduction possible on these fuels under current legislation; and if he will make a statement on the matter. [26598/26]

Ireland · Dáil Éireann · 21 April 2026

281. Deputy Joe Cooney asked the Tánaiste and Minister for Finance to outline all discretionary measures his Department could take to reduce Government taxes on petrol, diesel and kerosene; and the maximum taxation reduction possible on these fuels under current legislation; and if he will make a statement on the matter. [26598/26]

Question· writtenPQ 280asked

280. Deputy Tony McCormack asked the Tánaiste and Minister for Finance the progress made to date in implementing the taxation measures introduced in Budget 2026 to enhance the competitiveness and sustainability of small and medium-sized enterprises; the details of any further targeted supports under consideration in advance of Budget 2027; and if he will make a statement on the matter. [25714/26]

Ireland · Dáil Éireann · 21 April 2026

280. Deputy Tony McCormack asked the Tánaiste and Minister for Finance the progress made to date in implementing the taxation measures introduced in Budget 2026 to enhance the competitiveness and sustainability of small and medium-sized enterprises; the details of any further targeted supports under consideration in advance of Budget 2027; and if he will make a statement on the matter. [25714/26]

Question· oralPQ 241asked

241. Deputy Tony McCormack asked the Tánaiste and Minister for Finance the fiscal measures currently in place to support enterprise development and investment in regional towns and rural communities; the further tax-based initiatives being examined to promote balanced economic growth; and if he will make a statement on the matter. [25715/26]

Ireland · Dáil Éireann · 21 April 2026

241. Deputy Tony McCormack asked the Tánaiste and Minister for Finance the fiscal measures currently in place to support enterprise development and investment in regional towns and rural communities; the further tax-based initiatives being examined to promote balanced economic growth; and if he will make a statement on the matter. [25715/26]

Question· oralPQ 240asked

240. Deputy Shay Brennan asked the Tánaiste and Minister for Finance the latest update on his Department’s preparations for Ireland’s EU Presidency; the way in which he plans to oversee budgetary discussions on the next multi-annual financial framework post-2027 in a manner that will safeguard Ireland’s fiscal interests; and if he will make a statement on the matter. [26559/26]

Ireland · Dáil Éireann · 21 April 2026

240. Deputy Shay Brennan asked the Tánaiste and Minister for Finance the latest update on his Department’s preparations for Ireland’s EU Presidency; the way in which he plans to oversee budgetary discussions on the next multi-annual financial framework post-2027 in a manner that will safeguard Ireland’s fiscal interests; and if he will make a statement on the matter. [26559/26]

Question· oralPQ 239asked

239. Deputy Michael Murphy asked the Tánaiste and Minister for Finance the work being carried out by his Department to ensure that citizens have access to robust and detailed financial analysis regarding the implications of a potential united Ireland, including disparities in taxation, public spending and fiscal transfers; and if he will make a statement on the matter. [24950/26]

Ireland · Dáil Éireann · 21 April 2026

239. Deputy Michael Murphy asked the Tánaiste and Minister for Finance the work being carried out by his Department to ensure that citizens have access to robust and detailed financial analysis regarding the implications of a potential united Ireland, including disparities in taxation, public spending and fiscal transfers; and if he will make a statement on the matter. [24950/26]

Question· writtenPQ 209asked

209. Deputy Brendan Smith asked the Tánaiste and Minister for Finance if he will reduce taxation levels on businesses and employees in view of the current financial pressures due to increased costs; if it is proposed to lower excise rates on energy products; and if he will make a statement on the matter. [27690/26]

Ireland · Dáil Éireann · 15 April 2026

209. Deputy Brendan Smith asked the Tánaiste and Minister for Finance if he will reduce taxation levels on businesses and employees in view of the current financial pressures due to increased costs; if it is proposed to lower excise rates on energy products; and if he will make a statement on the matter. [27690/26]

Question· writtenPQ 160asked

160. Deputy Sorca Clarke asked the Minister for Climate, Energy and the Environment the current strategies being implemented to reduce single use plastic consumption; and to outline any new initiatives planned for the next fiscal year. [27368/26]

Ireland · Dáil Éireann · 15 April 2026

160. Deputy Sorca Clarke asked the Minister for Climate, Energy and the Environment the current strategies being implemented to reduce single use plastic consumption; and to outline any new initiatives planned for the next fiscal year. [27368/26]

Question· writtenPQ 3429asked