Results 21,681-21,700 of 33,049 for speaker:Paschal Donohoe

Written Answers — Department of Public Expenditure and Reform: Public Sector Staff Data (29 Nov 2017)

Paschal Donohoe: As the Deputy will be aware, open publicly advertised competition is a key principle of senior level appointments to posts across the public service reflecting the Government's commitment to ensure that such posts, which are central to the effective performance of our system of public administration, are filled by high-calibre candidates.  In my area of direct...

Written Answers — Department of Finance: Corporation Tax (28 Nov 2017)

Paschal Donohoe: I propose to take Questions Nos. 103 and 104 together. I am advised by Revenue that information in respect of the Exchequer cost of Double Taxation (including additional foreign tax credit) is available in tabular form on the Revenue Statistics webpage at . The amount of the tax credit claimed by companies is shown separately at for 2011 to 2015 (the most recent year available)....

Written Answers — Department of Finance: Appointments to State Boards Data (28 Nov 2017)

Paschal Donohoe: I am advised that the number of vacancies on each State board under the aegis of my Department is as follows: State Board Number of vacancies Central Bank Commission 2 Credit Union Restructuring Board Nil Financial Services Ombudsman Council 3 Irish Fiscal Advisory Council Nil National Asset Management Agency 2 National Treasury Management Agency Nil...

Written Answers — Department of Finance: Small and Medium Enterprises Supports (28 Nov 2017)

Paschal Donohoe: The Special Assignee Relief Programme (SARP) is aimed at reducing the cost to employers of assigning key individuals already employed by their companies from abroad to take up positions in the Irish based operations of the employer. The intention is that the recipients of SARP will assist with the establishment of additional functions for their companies in Ireland and, due to a...

Written Answers — Department of Finance: Stamp Duty (28 Nov 2017)

Paschal Donohoe: As the Deputy’s Question refers to a home, it is assumed that the Question is in relation to residential property.  The current rate of Stamp Duty on residential property is 1% on the first €1 million of the consideration and 2% on any excess. First time buyers are liable to the current Stamp Duty rates on residential property. The majority of such properties would...

Written Answers — Department of Finance: Data Protection (28 Nov 2017)

Paschal Donohoe: As the Deputy is aware, the Credit Reporting Act 2013 provides for the establishment of the Central Credit Register (CCR) by the Central Bank of Ireland. The Act (and the Regulations made under that Act) provide the legal basis for the collection and processing of specified personal and credit information for the purposes of the CCR. The Central Bank has advised that, in the...

Written Answers — Department of Finance: Appointments to State Boards Data (28 Nov 2017)

Paschal Donohoe: Following a review of the work of the Credit Union Restructuring Board's (ReBo) work, as required under the Credit Union and Co-operation with Overseas Regulators Act 2012, which demonstrated that it has completed the performance of its restructuring functions, ReBo is in the process of being dissolved.  ReBo’s restructuring activity ceased on 31 March 2017 and its...

Written Answers — Department of Finance: Tax Collection (28 Nov 2017)

Paschal Donohoe: I am informed by Revenue that the inheritance tax treatment in the case of a right of residence depends on whether or not that right of residence is an exclusive one, i.e. where the beneficiary has the right to exclude other people if he or she so chooses. An exclusive right to live in a property is generally given as a life interest which means that the sibling in residence in effect...

Written Answers — Department of Finance: Tracker Mortgages (28 Nov 2017)

Paschal Donohoe: I propose to take Questions Nos. 111 to 114, inclusive, together. The Central Bank’s Tracker Mortgage Examination requires all mortgage lenders that provided tracker interest rate mortgages in the Irish market to conduct a complete review of their mortgage loan books to assess compliance with both contractual and regulatory requirements relating to tracker mortgages. Lenders’...

Written Answers — Department of Finance: Ministerial Communications (28 Nov 2017)

Paschal Donohoe: In reply to the Question, I do not use any such accounts for official business.

Written Answers — Department of Finance: Property Tax Collection (28 Nov 2017)

Paschal Donohoe: Section 36 of the Finance (Local Property Tax) Act 2012 (as amended) provides that a liable property owner can authorise another person to complete any LPT filing or payment obligations on his/her behalf. I am advised by Revenue that an LPT return was filed in respect of the property in question in 2013 confirming ‘Valuation Band’ 5 (€250k to €300k) and payment...

Written Answers — Department of Finance: Philanthropy Initiatives (28 Nov 2017)

Paschal Donohoe: I am advised by Revenue that there are a number of provisions in the Taxes Consolidation Act (TCA) 1997 and the Capital Acquisitions Consolidation Act 2003 that provide for tax relief in respect of philanthropy. Section 848A and Schedule 26A of the TCA provide for a scheme of tax relief for donations to approved bodies, including eligible charities. As the Deputy may be aware, changes were...

Written Answers — Department of Finance: Departmental Bodies Data (28 Nov 2017)

Paschal Donohoe: None of the eighteen bodies under the aegis of my Department receives in excess of €1 million funding from my Department. Of these eighteen bodies, the following eight receive more that 50% of their income from public sources:  Office of the Comptroller & Auditor General Credit Union Advisory Committee Credit Union Restructuring Board*...

Written Answers — Department of Finance: Paradise Papers. (28 Nov 2017)

Paschal Donohoe: I am advised by Revenue that an analysis of the Panama Papers database was undertaken after it was published by the International Consortium of Investigative Journalists (ICIJ) and that a number of individuals, addresses and intermediaries with Irish connections were identified.  All of the individuals, companies and intermediaries concerned have been profiled using both Revenue’s...

Written Answers — Department of Finance: Corporation Tax (28 Nov 2017)

Paschal Donohoe: I am advised by Revenue that what is available is the amount of taxable profits and associated Corporation Tax liability for the top 50 companies in the construction sector for the most recent ten years. Information for earlier years is not retained in Revenue records in a format that facilitates similar analysis. The top 50 companies are selected on the basis of the companies with largest...

Written Answers — Department of Finance: Construction Industry (28 Nov 2017)

Paschal Donohoe: Data on new electricity connections recorded monthly by ESB Networks has been used as a proxy for house completions for many years, as it represents the best available indicator that a residential unit has become available for occupation. However, this indicator does not provide information on the firm responsible for constructing the dwelling. Such data is not available from other...

Written Answers — Department of Finance: Public Private Partnerships (28 Nov 2017)

Paschal Donohoe: A Public Private Partnership (PPP) is an arrangement between the public and private sectors with clear agreement on shared objectives for the delivery of public infrastructure and/or public services by the private sector that would otherwise have been provided through traditional public sector procurement. Public private partnerships are fundamentally taxed in the same manner as a normal...

Written Answers — Department of Finance: Nursing Home Fees (28 Nov 2017)

Paschal Donohoe: I am advised by Revenue that Income Tax relief in respect of nursing home fees is available under section 469 of the Taxes Consolidation Act 1997. Nursing home expenses may be claimed under the heading of health expenses. The relief in respect of nursing home expenditure is allowed at an individual’s marginal rate of tax and may be claimed at the end of the year in which the expenses...

Written Answers — Department of Finance: Local Government Fund (28 Nov 2017)

Paschal Donohoe: The Water Services Act 2017 was enacted on 17 November 2017. Part 8, sections 54 to 59 relate to reform of the Local Government Fund (LGF) and give legislative effect to the change in funding sources from the LGF and the Central Fund arising from the Report of the Working Group on the Future Funding Model for Irish Water. Additionally, Chapter 7, “Budgetary Reform” of...

Written Answers — Department of Finance: Departmental Contracts Data (28 Nov 2017)

Paschal Donohoe: I can advise the Deputy of the following public contracts between my Department and Ernst & Young (EY), Deloitte, and KPMG during the period 2011 - 2016. I am including in my reply all payments made (excluding VAT) to the companies referred to by the Deputy during that period. Company Description of service/contract 2011 2012 2013 2014 2015 2016 Deloitte External...