Brendan Smith

Fianna Fáil · Cavan-Monaghan

Activity on Taxation — 29 events (11 lobbying · 15 questions · 4 votes) full profile →

• 2026-04-15
  PQ
  Asked Finance

  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]
• 2026-01-22
  PQ
  Asked Finance

  Deputy Brendan Smith asked the Tánaiste and Minister for Finance the proposals to address the taxation anomalies that affect cross-Border workers; and if he will make a statement on the matter. [5395/26]
• 2026-01-20
  LOBBY
  The Irish Farmers' Association - IFA Agriculture

  • IFA Budget 2026 Briefing
• 2026-01-17
  LOBBY
  The Irish Farmers' Association - IFA 10 returns EnvironmentTaxation

  • IFA Budget 2026 Submission Measures to Support Climate Action on Farm - Energy From Farms
  • Agri Taxation - Residential Zoned Land Tax (RZLT)
  • Agri Taxation - Commercial Rates on Farm Buildings & Agricultural Land
  • IFA Budget 2026 Submission - Agri Taxation - Uisce Éireann's Non-Domestic Tariff Framework (NDTF) (Water Charges)
  • Agri Taxation - Stamp Duty on Agricultural Land
  • Succession Farm Partnership Tax Credit
  • Agricultural/Business Relief Capital Acquisition Tax (CAT) Values
  • Agri Taxation - Agricultural Relief
  • Stock Relief - Agri Taxation
  • VAT and Taxation on Farm Inputs
• 2026-01-16
  LOBBY
  The Irish Farmers' Association - IFA 2 returns Energy and Natural ResourcesFinance

  • IFA Budget 2026 Submission - Energy From Farms
  • Pigs- Measures to Support Farm Enterprises
• 2026-01-12
  LOBBY
  Society of the Irish Motor Industry Taxation

  • Budget 2026 - the key issues for SIMI in Budget 2026 were taxation and incentive policy in relation to motor vehicles, particularly Electric Vehicle (EV) Supports and EV charging infrastructure and in relation to tax, no increases in VRT, Road Tax or BIK in Budget 2026.
• 2025-12-18
  PQ
  Asked Finance

  Deputy Brendan Smith asked the Tánaiste and Minister for Finance if cross-Government measures, including taxation measures, will be introduced to reduce the sale of land to non-farming interests, and particularly large-scale businesses, with specific reference to the need to support small farm holders who may wish to buy neighbouring farm land; and if he will make a statement on the matter. [73609/25]
• 2025-09-12
  LOBBY
  Creative Retail Distribution Limited 2 returns Taxation

  • Email concerning the E-liquids Products Tax and concerns around the mechanism chosen to implement the tax via self-declaration rather than as a tax-stamp. Hale also referred to research commissioned from KPMG which raised several important policy considerations around the E-Liquids products tax including the potential for a surge in illicit and grey market sales.
  • Support for Classification of HHC as a Schedule 1 Controlled Drug
• 2025-05-29
  PQ
  Asked Finance

  Deputy Brendan Smith asked the Minister for Finance the measures he will introduce to reduce the taxation burden on the retail sector due to the severe pressures this sector is encountering at present with increased costs; and if he will make a statement on the matter. [28245/25]
• 2025-05-21
  LOBBY
  Creative Retail Distribution Limited Taxation

  • Email to members of the Oireachtas concerning the E-liquids Products Tax and concerns around the mechanism chosen to implement the tax via self-declaration rather than as a tax-stamp. Hale also referred to research commissioned from Forvis Mazars which raised several important policy considerations around the E-Liquids products tax including the potential for a surge in illicit and grey market sales.
• 2025-01-19
  LOBBY
  Car Rental Council of Ireland Taxation

  • VAT equalisation measure for rental cars
• 2025-01-18
  LOBBY
  The Irish Farmers' Association - IFA 2 returns AgricultureEU Affairs

  • Generational Renewal
  • IFA CENTRAL ASKS of Political Parties and Dáil Éireann Candidates for the 2024 General Election
• 2025-01-17
  LOBBY
  The Irish Farmers' Association - IFA 3 returns Energy and Natural ResourcesTaxation

  • Measures Implementing Ireland's Biomethane Strategy
  • Residential Zoned Land Tax (RZLT) - IFA Submission to All Political Parties and Dáil Éireann Candidates for the 2024 General Election
  • Agricultural/Business Relief Capital Acquisition Tax (CAT) Values
• 2025-01-16
  LOBBY
  The Irish Farmers' Association - IFA 3 returns TaxationFinance

  • Capital Gains Tax (CGT) Restoration of Indexation Relief - IFA Submission to all Political Parties and Dáil Éireann Candidates for the 2024 General Election
  • VAT & Taxation on Farm Inputs
  • Taxation Measures to Support Climate Action
• 2025-01-13
  LOBBY
  Society of the Irish Motor Industry Taxation

  • Budget 2025 - the key issues for SIMI in Budget 2025 is taxation and incentive policy in relation to motor vehicles, particularly Electric Vehicle (EV) Supports and EV charging infrastructure and in relation to tax, no increases in VRT, Road Tax or BIK in Budget 2025
• 2024-11-07
  PQ
  Asked Finance

  Deputy Brendan Smith asked the Minister for Finance the taxation measures that will be introduced in 2025 to ease the pressures on small and medium enterprises; and if he will make a statement on the matter. [45430/24]
• 2024-07-03
  PQ
  Asked Health

  Deputy Brendan Smith asked the Minister for Health if he is aware of the presence of a new nicotine inhaling product type on the market (details supplied); to provide details of the regulations which apply to this product type; the agency responsible for the enforcement of these regulations; the enforcement actions, if any, taken to date; the taxation category which applies to this product category; and if he will make a statement on the matter. [28420/24]
• 2024-02-27
  PQ
  Asked Transport

  Deputy Brendan Smith asked the Minister for Transport the specific motor taxation requirements for vehicles registered in other jurisdictions but belonging to residents in this jurisdiction and in use here; and if he will make a statement on the matter. [8787/24]
• 2023-10-04
  PQ
  Asked Finance

  Deputy Brendan Smith asked the Minister for Finance if he will consider the issues raised by a national organisation concerning taxation matters (details supplied); and if he will make a statement on the matter. [42961/23]
• 2022-09-22
  PQ
  Asked Finance

  Deputy Brendan Smith asked the Minister for Finance if he will give urgent consideration to the requests of national organisations (details supplied) in relation to the need to reduce costs for this sector through reduction in taxation; and if he will make a statement on the matter. [46504/22]
• 2020-07-16
  PQ
  Asked Finance

  Deputy Brendan Smith asked the Minister for Finance if measures will be implemented through an easing of the taxation burden on the tourism and hospitality sector in view of its importance as a provider of employment taking in to account the particular difficulties arising from the Covid-19 pandemic; and if he will make a statement on the matter. [16302/20]
• 2020-07-16
  PQ
  Asked Finance

  Deputy Brendan Smith asked the Minister for Finance if measures will be implemented as a matter of urgency from a VAT reduction and taxation perspective to assist the tourism and hospitality sector through the serious difficulties that have arisen due to the Covid-19 pandemic; and if he will make a statement on the matter. [16303/20]
• 2019-09-18
  PQ
  Asked Finance

  Deputy Brendan Smith asked the Minister for Finance his plans to ensure that no registration taxation changes in 2020 will increase the price of cleaner, safer cars and new cars in view of the potential of a disorderly Brexit, the decline in the past three years in new car purchases and the increasing level of imports of second-hand vehicles; and if he will make a statement on the matter. [37916/19]
• 2018-10-18
  VOTE
  Taxation Agreement

  • ✗ voted to reject an amendment to the bill motion failed · 37–77
• 2018-10-04
  VOTE
  Taxation Orders 2018

  • ✗ voted to reject an amendment to the bill motion failed · 45–79
• 2017-11-29
  PQ
  Asked Finance

  Deputy Brendan Smith asked the Minister for Finance the taxation measures that will be applicable from 1 January 2018 for the transfer of farm land from a parent to a son or daughter under 35 years of age; if there are additional benefits for the potential beneficiary to have the green certificate; and if he will make a statement on the matter. [50810/17]
• 2017-10-19
  VOTE
  Taxation Order · 2 divisions

  • ✓ voted for the motion motion passed · 117–14
  • ✓ voted for the motion motion passed · 112–16
• 2017-09-20
  PQ
  Asked Finance

  Deputy Brendan Smith asked the Minister for Finance if he has informed European Commission President Juncker that he will oppose the proposal to drop the unanimity requirement in relation to the proposed common consolidated corporate tax base; and if he will indicate to him that taxation matters should remain under the competence of each member state. [39859/17]
• 2017-09-20
  PQ
  Asked Finance

  Deputy Brendan Smith asked the Minister for Finance if he has indicated at the European Council of Finance Ministers that he will oppose the proposal to drop the unanimity requirement in relation to the proposed common consolidated corporate tax base; if he will further indicate that taxation matters should remain under the competence of each member state; and if he will make a statement on the matter. [39856/17]