Results 6,601-6,620 of 9,827 for speaker:Thomas Byrne

Seanad: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (1 Oct 2014)

Thomas Byrne: Anyway, Members are aware of what manifestoes mean.

Seanad: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (1 Oct 2014)

Thomas Byrne: Serious arguments have been raised in this regard. This amendment has set out clear and restrictive criteria on how to deal with this. It is not good enough to wash one's hands of it and to state that local authorities make such decisions, because they do not. Local authorities depend entirely on funding from central government.

Seanad: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (1 Oct 2014)

Thomas Byrne: They do. They cannot do anything and even what they could spend the property tax revenue on was set out. The rates are there but were the local authorities to reduce their rates at present, there would be nothing left and they would get nothing back from central government. They cannot move and they cannot touch anything. The idea that local authorities are free to tax and spend as they...

Seanad: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (1 Oct 2014)

Thomas Byrne: As the Minister of State's colleagues in County Meath refused to do the same, we are stuck with it.

Seanad: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (1 Oct 2014)

Thomas Byrne: The difference is that Fine Gael controls Meath County Council, while Fianna Fáil has an influence in the other counties.

Seanad: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (1 Oct 2014)

Thomas Byrne: If they do not have any income, they will not pay any income tax. If they do not make any profits, they will not pay corporation tax but they must still pay this.

Seanad: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (1 Oct 2014)

Thomas Byrne: On that point of the Minister of State being obliged to engage with his colleague, I do not seek to have the civil servants transferred to another Department. However, this should all be under the local government remit and should all be considered as a whole, rather than within the Department of Public Expenditure and Reform. At this stage, I consider it to be an oddity that it is under...

Seanad: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (1 Oct 2014)

Thomas Byrne: I am sure he is.

Seanad: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (1 Oct 2014)

Thomas Byrne: I am not saying the Minister is wrong, but he has not convinced me. My problem with this legislation in general is that all these little provisions with which we are dealing – and I have been alerted to the Schedule which is to be inserted – seem to be reactions to court cases in which the Commissioner of Valuation has lost and the Government is trying to get the provision in...

Seanad: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (1 Oct 2014)

Thomas Byrne: Yes, I thank the Minister of State.

Seanad: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (1 Oct 2014)

Thomas Byrne: I move amendment No. 20: In page 6, between lines 41 and 42, to insert the following:“11.Section 26 of the Principal Act is hereby amended by the insertion of a new section 26B—“26B.(1) On application to it, by an occupier, a rating authority shall, in accordance with this section, exempt an occupier from the obligation to pay rates on grounds of hardship or inability to...

Seanad: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (1 Oct 2014)

Thomas Byrne: If my amendment were not within the scope of the Bill, it would have been disallowed by the Cathaoirleach. I reject the argument that it is not relevant because it is not strictly a valuation issue. It is very relevant. The connection between valuation and payment, and the operation of businesses and the ability to make payments based on the valuation is entirely connected. We are...

Seanad: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (1 Oct 2014)

Thomas Byrne: Previously, the commissioner made any necessary changes. Perhaps the Minister of State would explain further.

Seanad: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (1 Oct 2014)

Thomas Byrne: Why is this being proposed?

Seanad: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (1 Oct 2014)

Thomas Byrne: I am opposed to this. I would like as many checks and balances as possible.

Seanad: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (1 Oct 2014)

Thomas Byrne: One of the first things one is taught in law school is that laws are made to correct mischiefs or problems in the law. What is the problem that is being corrected? Have there been many delays as a result of a problem in this area and have people been disadvantaged in that regard? I do not want to be critical of Ministers or officials but it must be remembered that this is a tax we are...

Seanad: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (1 Oct 2014)

Thomas Byrne: The Minister of State has not given any information in regard to what problems have been caused as a result of this provision not existing heretofore.

Seanad: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (1 Oct 2014)

Thomas Byrne: Does the Minister of State have statistics on how often this happens and the cost in that regard to business?

Seanad: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (1 Oct 2014)

Thomas Byrne: This issue goes to the reality of the situation, namely, the rates system is incredibly complex. It should have been abolished and replaced by a site valuation tax when the Government introduced the property tax. I believe that was the Government's intention. It certainly was the Fianna Fáil-Green Party Government's intention. It will not matter if there is an incorrect value on a...

Seanad: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (1 Oct 2014)

Thomas Byrne: The tribunal will be forced to choose between the correct value under section 19(5)(a) or equity and uniformity of value under section 19(5)(b). If a person is told the correct value cannot be examined due to the uniformity issue he or she will find that questionable. These amendments were made late in the day, after the consultation process ended, and the tribunal will be hamstrung. It...