768. Deputy William Aird asked the Tánaiste and Minister for Finance the additional tax reliefs or incentives for working families under consideration as part of Budget 2027, including changes to existing tax credits, childcare-related tax measures or other family-focused reliefs designed to reduce the cost-of-living for middle-income households; and if he will make a statement on the matter. [56730/26]

767. Deputy William Aird asked the Tánaiste and Minister for Finance if he intends to increase the standard rate income tax band in Budget 2027 to ensure that middle-income workers are not brought into the higher rate of income tax solely as a result of wage inflation; and if he will make a statement on the matter. [56729/26]

769. Deputy William Aird asked the Tánaiste and Minister for Finance to consider extending, expanding or introducing mortgage interest relief, renter tax relief or other housing-related tax measures in Budget 2027 to assist middle-income households facing high housing costs; and if he will make a statement on the matter. [56731/26]

770. Deputy William Aird asked the Tánaiste and Minister for Finance the tax measures being considered for inclusion in Budget 2027 to support middle-income families, including changes to income tax bands, tax credits, childcare supports and housing-related tax reliefs; the principles that will guide the Government's decisions in this regard; and if he will make a statement on the matter. [56732/26]

I propose to take Questions Nos. 768, 767, 769 and 770 together.

I have recently published the Summer Economic Statement which sets out the parameters of Budget 2027. Budget 2027 will comprise of an overall package of €8.5 billion. Of this €7 billion will be allocated for public spending while a €1.5 billion package will be allocated for taxation measures, centred around delivering a tax package that supports workers. However, it is a long-standing practice of the Minister for Finance not to comment in advance of the Budget on any specific tax matters which might be the subject of Budget decisions.

Furthermore, and as the Deputy will appreciate, decisions regarding taxation measures are made in the context of the annual Budget and Finance Bill processes, at the appropriate time, and having regard to the sound management of the public finances and the commitments set out in the Programme for Government

Finally, I should advise the Deputy that, in the first instance, direct expenditure child-care supports are primarily a matter for the Minster for Children, Disability and Equality.