Results 261-280 of 4,491 for speaker:John Perry
- Public Accounts Committee: 2013 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15: Local Property Tax
Chapter 16: Taxation of Rental Income
2014 Account of the Revenue Commissioners (2 Jul 2015) John Perry: On international tax matters, I note that 72 double taxation agreements and 23 tax information exchange agreements are in place. What is the difference between the two?
- Public Accounts Committee: 2013 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15: Local Property Tax
Chapter 16: Taxation of Rental Income
2014 Account of the Revenue Commissioners (2 Jul 2015) John Perry: While respecting the One China policy there has been a debate about a double taxation agreement with Taiwan. The majority of European countries have a tax agreement with Taiwan. Why is there such reluctance on the part of Ireland in this regard?
- Public Accounts Committee: 2013 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15: Local Property Tax
Chapter 16: Taxation of Rental Income
2014 Account of the Revenue Commissioners (2 Jul 2015) John Perry: I ask if Mr. Cody could come back to me on that point. It is a trading and foreign direct investment opportunity. I refer to note No. 7 in the Revenue accounts that a transfer thereto was made to the Department of Finance in respect of nursing home support scheme receipts. I ask Mr. Cody to explain the nature of that business.
- Public Accounts Committee: 2013 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15: Local Property Tax
Chapter 16: Taxation of Rental Income
2014 Account of the Revenue Commissioners (2 Jul 2015) John Perry: After probate?
- Public Accounts Committee: 2013 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15: Local Property Tax
Chapter 16: Taxation of Rental Income
2014 Account of the Revenue Commissioners (2 Jul 2015) John Perry: This is €9 million.
- Public Accounts Committee: 2013 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15: Local Property Tax
Chapter 16: Taxation of Rental Income
2014 Account of the Revenue Commissioners (2 Jul 2015) John Perry: Is that €9 million for the year of audit by the Comptroller and Auditor General?
- Public Accounts Committee: 2013 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15: Local Property Tax
Chapter 16: Taxation of Rental Income
2014 Account of the Revenue Commissioners (2 Jul 2015) John Perry: This is something that always intrigues me. I refer to the 5% of the capital assets for a three-year period. We all know how complicated is the fair deal scheme, the charges that prevail on nursing homes, the relevance of property devaluations and the sale of property and the next-of-kin. What is Mr. Cody's opinion on the return and the outturn on the expense?
- Public Accounts Committee: 2013 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15: Local Property Tax
Chapter 16: Taxation of Rental Income
2014 Account of the Revenue Commissioners (2 Jul 2015) John Perry: At the point of collection after probate who is duty bound to make the payment? Does Revenue raise the estimate or is the obligation on the solicitor to make the payment?
- Public Accounts Committee: 2013 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15: Local Property Tax
Chapter 16: Taxation of Rental Income
2014 Account of the Revenue Commissioners (2 Jul 2015) John Perry: I am glad to have an answer about the role of the HSE. How is the figure arrived at?
- Public Accounts Committee: 2013 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15: Local Property Tax
Chapter 16: Taxation of Rental Income
2014 Account of the Revenue Commissioners (2 Jul 2015) John Perry: Is Mr. Gladney referring to a figure for the value of the property?
- Public Accounts Committee: 2013 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15: Local Property Tax
Chapter 16: Taxation of Rental Income
2014 Account of the Revenue Commissioners (2 Jul 2015) John Perry: Does the estimate go from Revenue to the next of kin?
- Public Accounts Committee: 2013 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15: Local Property Tax
Chapter 16: Taxation of Rental Income
2014 Account of the Revenue Commissioners (2 Jul 2015) John Perry: What happens in the event of non-payment?
- Public Accounts Committee: 2013 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15: Local Property Tax
Chapter 16: Taxation of Rental Income
2014 Account of the Revenue Commissioners (2 Jul 2015) John Perry: As we know, difficulties can arise for family members in probate situations. In some cases, for example, the family home was assigned as 5% of the payment towards nursing home care. Where people are experiencing problems in such cases, would that qualify as difficult circumstances?
- Public Accounts Committee: 2013 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15: Local Property Tax
Chapter 16: Taxation of Rental Income
2014 Account of the Revenue Commissioners (2 Jul 2015) John Perry: Will the Comptroller and Auditor General indicate the percentage of the moneys involved that relates to the fair deal scheme?
- Public Accounts Committee: 2013 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 25: Environment, Community and Local Government
Chapter 5: Central Government Funding of Local Authorities
Special Report No 84: Transhipment of Waste (25 Jun 2015) John Perry: I welcome Mr. McCarthy and his team. On the funding of local government, when one looks at the graph of the allocation of funding, one sees that there has been a dramatic drop since 2008 and I think that has impacted on the level of services. While there has been a subvention of funding, the €2.4 billion now is considerably less than the €5.8 billion in 2008. There is a real...
- Public Accounts Committee: 2013 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 25: Environment, Community and Local Government
Chapter 5: Central Government Funding of Local Authorities
Special Report No 84: Transhipment of Waste (25 Jun 2015) John Perry: There is over €100 million in debt in Sligo at the moment. It is an appalling vista where outstanding facilities and libraries are being closed for the summer months. Somebody has to take the responsibility. The Lissadell case was taken by senior executives, advised by legal people employed by local government. Their fees had been paid. It is reprehensible to think that an...
- Public Accounts Committee: 2013 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 25: Environment, Community and Local Government
Chapter 5: Central Government Funding of Local Authorities
Special Report No 84: Transhipment of Waste (25 Jun 2015) John Perry: That is €700,000 not paid because there was so much pressure put on the local authorities to bring in draconian actions. It was the responsibility of elected members to make the decisions to forfeit services and the authority had a huge job to get the €250,000, yet €700,000 was not paid by the Department. I have been told that the figure of €1 million which is...
- Public Accounts Committee: 2013 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 25: Environment, Community and Local Government
Chapter 5: Central Government Funding of Local Authorities
Special Report No 84: Transhipment of Waste (25 Jun 2015) John Perry: Has it transferred yet?
- Public Accounts Committee: 2013 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 25: Environment, Community and Local Government
Chapter 5: Central Government Funding of Local Authorities
Special Report No 84: Transhipment of Waste (25 Jun 2015) John Perry: It is a catch-22 situation. I fully subscribe to a plan, but when the council is so heavily indebted, with up to €100 million owed, and still keeping essential services going after a massive reduction in staff, it is very difficult. In some cases, it cannot even write cheques. That is how bad it is. I have been speaking to Mr. Lemass about this and he has been very co-operative in...
- Public Accounts Committee: 2013 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 25: Environment, Community and Local Government
Chapter 5: Central Government Funding of Local Authorities
Special Report No 84: Transhipment of Waste (25 Jun 2015) John Perry: Who is accountable?