126. Deputy Barry Heneghan asked the Tánaiste and Minister for Finance whether changes to the tax system are being considered for budget 2027 to better recognise the additional costs faced by persons with disabilities, including the cost of transport, energy and medical and assistive equipment; and whether additional or enhanced tax reliefs in this area are under consideration. [68536/26]

Are changes to the tax system being considered? I understand that the Tánaiste will not be announcing anything this evening, but I ask that anything relating to people with disabilities, particularly in the context of the cost of transport, energy, medical and assistive equipment, be pushed. Are additional or enhanced tax reliefs in this area under consideration? Is the Department working on anything relating respite or overnight stays for people with disabilities?

Across Government - and I know this is an issue the Deputy is passionate about - we recognise the significant financial pressures experienced by households, particularly the financial pressures being experienced by households in which there is a person with a disability, amid the heightened cost-of-living environment that obtains. In response, we have implemented a number of measures to try to help the most vulnerable.

When this Government took office, we committed to a step change in the delivery of supports and services for people with disabilities in line with our programme for Government commitments. The previous budget was the first step in delivering on this. We provided €3.83 billion to specialist disability services this year. That is an increase of almost 20%, or €618 million. It was worth every penny and was vital, but it was a much larger increase than went to pretty much any other Department. It is going to be vital in the context of delivering on the national human rights strategy for disabled persons.

There are already a number of measures within the tax system that support people with disabilities and carers. These include tax relief for health expenses, which provides relief to individuals who have incurred costs in respect of qualifying health expenses, such as, for example, their medical equipment. In addition, substantial measures relating to income tax and the universal social charge have obviously reduced the tax burden for all workers in recent years. Broadly speaking, the income tax measures implemented over the period of the previous Government were in line with wage growth. In order to support people with energy costs, we took a number of measures.

To answer Deputy Heneghan's direct question, the tax system is not the only vehicle in this regard. That is why we are committed to introducing a cost-of-disability payment. Work is being done by the Minister, Deputy Calleary, on that. I met the Minister of State, Deputy Higgins, earlier today, and there is good work being done in relation to respite services, which is a key issue. The Government will look at this matter in the round across a range of Departments in the context of what we can do to help people with both service provision and costs. The Government is very committed to introducing a cost-of-disability payment in this year's budget.

I will always push for plug-in solar. The Tánaiste sent a lovely letter to my office regarding finance and directly helping on that. We need to make it easily available for people across Ireland and do a pilot scheme for those with disabilities or those who live in rented accommodation. I appreciate the support I got from the Tánaiste's office in that letter.

I recently attended the Before We Die national assembly at the Helix, which is located in my old university. That campaign asks one fundamental question, namely who will care for adult children - people's sons and daughters - with intellectual disabilities when ageing parents are no longer able to do so? At the Helix, figures which show that 2,314 adults with intellectual disabilities are living with parents over the age of 70 were presented. More than 500 are living with parents over the age of 80. These families are providing lifelong care. Some of the supports the Tánaiste mentioned are a help to them. In the context of budget 2027, will he examine whether the tax system can give greater recognition to families caring for those with disabilities, particularly older parents who continue to provide full-time care, in circumstances where appropriate supports or residential provision are not available?

I thank the Deputy for his ongoing interest in and genuine expertise regarding the issue of renewables and plug-in solar, and for his correspondence. I continue to engage with colleagues across Government on that. We will keep in touch with the Deputy in respect of it.

I also thank the Deputy for raising the Before We Die campaign. This is something we are discussing right across Government. The Taoiseach and I, along with relevant Ministers, intend to meet this group again shortly. The Taoiseach and I have already met its representatives. I would argue that many if not all Ministers have met the group, as have so many other TDs. The group is right. There are real issues here. There are some legislative issues that it has highlighted, but there are also a number of practical issues. If we are building more homes - not enough, but more - in our communities. If we are building more social homes than at any time since the seventies, even a small change in a community in terms of a percentage of those homes being provided for those with disabilities could really move the dial. There is a lot of good work going on with the Ministers for housing and disability on this matter.

On tax and expenditure, we will have to wait until next week's budget. We will engage during the week on specific measures, but people can expect that a cost-of-disability payment to be introduced in the budget.

I appreciate that. I look forward to next week. In respect of the budget, what the Independents and I have been pushing for is relief for those with disabilities. They need to be protected and looked after, particularly in the context of what the Before We Die campaign has highlighted. They also need to be catered for in relation to the greater context of energy and how plug-in solar, battery storage and other smarter uses of electricity can really help them. Last week, we saw people asking for a one-off energy measure of €500. How about one-off, ten-year solar panels that are going to constantly reduce people's bills? That is something I will continue to push for, and I welcome the engagement.

I will send further correspondence to the Department regarding a constituent who has raised the position of people with obstructive sleep apnea who require continuous positive airway pressure therapy. This relates to the question I started with. I understand that it is cheeky to throw it in, but when someone is diagnosed with a chronic condition, they must continually use medical equipment. I would appreciate if tax treatment in this regard could be facilitated in an adequate way as well.

I am always in awe of the Deputy's ability to cover a lot in a question, but these are all serious issues. I do not mean to be flippant.

You have to be.

Earlier today, the Minister, Deputy O'Brien, brought 11 measures to Cabinet in relation to improving grants around solar, battery storage and the boiler scrappage scheme. The Deputy is right. I understand, as does he, that we have to help people in the here and now. Many people are looking for help in order to allow their families and businesses to make the transition. Sometimes, the gap in that regard can be too big to bridge. The Minister, Deputy O'Brien, is coming up with a lot of ideas that I think are going to make a real and meaningful difference to people. I hope the measures brought forward today help. I know the Deputy will keep on the Minister's case and our case in regard to improvements in other areas.

On obstructive sleep apnea, I will consider the Deputy's correspondence with the Minister for Health on that issue and see what may be possible. I am happy to have a further discussion with the Deputy on the matter.