Results 15,041-15,060 of 34,135 for speaker:Paschal Donohoe

Written Answers — Department of Finance: VAT Rate Reductions (19 Sep 2019)

Paschal Donohoe: The 9% VAT rate was introduced as a temporary measure in 2011, due to cease at the end of 2013. This period was subsequently extended, but in 2017 a commitment was given to undertake a review of the 9% VAT rate. This review was published in July 2018 and the Budget decision to increase the VAT rate was made following that analysis.  This review assessed the relevance,...

Written Answers — Department of Finance: Banking Sector Regulation (19 Sep 2019)

Paschal Donohoe: I am aware that the Clerk of the Joint Committee on Finance, Public Expenditure and Reform, and Taoiseach had written to the Secretary General of the Department of Finance, drawing his attention to statements made to that Committee on 28 May 2019 relating to accounting standards and I understand that a reply has issued to the Committee. Statutory requirements and international rules...

Written Answers — Department of Finance: Tax Reliefs Data (19 Sep 2019)

Paschal Donohoe: I propose to take Questions Nos. 62 and 63 together. I am informed by Revenue that the cost of the Special Assignee Relief Programme (SARP) for years 2012-2016 (the latest year for which data are available), along with the number of claimants per year, broken down by income range, is available on the Revenue website at . The following table sets out the information the Deputy asked for in...

Written Answers — Department of Finance: Brexit Staff (19 Sep 2019)

Paschal Donohoe: Budget 2017 provided Revenue with resources for an additional 40 staff to prepare for Brexit.  These staff were recruited and trained in 2017 and 2018. In September 2018, the Government granted approval in principle for the phased recruitment of an additional 600 Revenue staff to meet the challenges posed by Brexit. I am advised by Revenue that 519 of these staff have already been ...

Written Answers — Department of Finance: Departmental Staff Data (19 Sep 2019)

Paschal Donohoe: I propose to take Questions Nos. 65 and 66 together. I wish to inform the Deputy that the Regulation of Lobbying Act was enacted in 2015. Section 22 of the Act provides that specific categories of Designated Public Officials (“DPOs”) are subject to a one-year “cooling-off” period, during which they cannot engage in lobbying activities in specific circumstances,...

Written Answers — Department of Public Expenditure and Reform: Estimates Process (19 Sep 2019)

Paschal Donohoe: Supplementary Estimates are an important element of our expenditure management toolkit, allowing for the proper alignment of resources with allocations. Due to the scale of Government expenditure and the cash basis of Government accounting, the need for Supplementary Estimates can arise for a number of reasons, including policy decisions, timing issues and overspends. The attached document...

Written Answers — Department of Public Expenditure and Reform: Project Ireland 2040 Administration (19 Sep 2019)

Paschal Donohoe: The Investment Projects and Programmes tracker is currently being revised and updated. It focuses mainly on projects with estimated costs greater than €20 million. The updated version of the tracker will be published in autumn 2019. It will contain information on the current status of projects and also columns detailing expected project construction commencement and...

Written Answers — Department of Public Expenditure and Reform: Fiscal Data (19 Sep 2019)

Paschal Donohoe: The Mid-Year Expenditure Report, published in July of this year, set out baseline current expenditure ceilings on a Ministerial level to 2022. These ceilings are inclusive of pre-committed expenditure of €0.5 billion per annum for demographics in the areas of Health, Social Protection and Education. These are primary areas of current expenditure that are particularly impacted by...

Written Answers — Department of Public Expenditure and Reform: Public Service Stability Agreement (19 Sep 2019)

Paschal Donohoe: Public Service Stability Agreement 2018-2020 The cost of the Public Service Stability Agreement (PSSA) was estimated at €339m in 2020 with carryover costs of €227m in 2021. In addition a number of other costs have arisen in respect of the PSSA including the following: New Entrants under the PSSA Under section 4 of the PSSA there was a commitment to examine remaining salary scale...

Written Answers — Department of Public Expenditure and Reform: Departmental Staff Data (19 Sep 2019)

Paschal Donohoe: I propose to take Questions Nos. 84 and 85 together. The Regulation of Lobbying Act was enacted in 2015. Section 22 of the Act provides that specific categories of Designated Public Officials (“DPOs”) are subject to a one-year “cooling-off” period, during which they cannot engage in lobbying activities in specific circumstances, or be employed by, or provide...

Written Answers — Department of Public Expenditure and Reform: Public Spending Code (19 Sep 2019)

Paschal Donohoe: As part of the ongoing reform of Ireland’s public investment management systems, the Department of Public Expenditure and Reform is updating the Public Spending Code.  The purpose of this update is to strengthen the existing guidance to better align with the realities of project delivery and with a particular focus on improved appraisal, cost estimation and management.  The...

Written Answers — Department of Finance: Irish Fiscal Advisory Council Reports (18 Sep 2019)

Paschal Donohoe: I can confirm that I have received a copy of the Irish Fiscal Advisory Council’s Pre-Budget 2020 Statement, as published on Wednesday, 11thSeptember. I have reviewed the Statement, along with my officials, and would make the following observations. Firstly, I would welcome the Council’s assessment that Government revenues continue to perform well this year to date. With tax...

Written Answers — Department of Finance: Property Tax Exemptions (18 Sep 2019)

Paschal Donohoe: The pyrite exemption is intended to apply to those properties that have a significant level of pyrite damage. This means that not all properties that are affected by pyrite are eligible for the exemption. Under the relevant legislation, a  property that has been damaged by pyrite is eligible for the LPT exemption where any one of the following conditions is met: 1. A...

Written Answers — Department of Finance: Property Tax Exemptions (18 Sep 2019)

Paschal Donohoe: I am advised by Revenue that Local Property Tax (LPT) exemptions are claimed on a self-assessment basis meaning that the onus is on property owners to correctly claim exemptions in accordance with the legislation as set down in the Finance (Local Property Tax) Act 2012 (as amended) (LPT Act). In respect of the household charge (HHC), this was governed by the Local...

Written Answers — Department of Finance: Tax Code (18 Sep 2019)

Paschal Donohoe: In accordance with the Department of Finance Tax Expenditure Guidelines, SARP is currently the subject of an independent review, carried out by Indecon Economic Consultants. The review exercise affords an opportunity to look at all elements of the relief and it also includes consultation with stakeholders.   I understand that the report is currently being...

Written Answers — Department of Finance: Motor Tax Rates (18 Sep 2019)

Paschal Donohoe: I propose to take Questions Nos. 94 and 95 together. My officials give due consideration to submissions made in the context of the Budget.  As the Deputy will be aware, it is a long-standing practice of the Minister for Finance not to comment, in advance of the Budget, on any tax matters that might be the subject of Budget decisions.

Written Answers — Department of Public Expenditure and Reform: Departmental Circulars (18 Sep 2019)

Paschal Donohoe: Circular 15/2016 was issued by my Department on 27 April 2016 to give guidance on the operation of Section 52 subsections (6) and (7) of the Public Service Pensions (Single Scheme and other Provisions) Act 2012, which imposes a limit, or ‘benefit cap’, on the total amount of pension benefits that can accrue where an individual has been a member of more than one public service...

Written Answers — Department of Finance: Property Tax Assessments (17 Sep 2019)

Paschal Donohoe: I am advised by Revenue that under the relevant legislation any self-contained dwelling, such as a granny flat, should be treated as a separate residential property that incurs a separate local property tax (LPT) liability. However, Revenue recognises that certain types of dwelling that are an integral part of a larger building may be difficult to value and sell on the open market....

Written Answers — Department of Finance: Tax Reliefs Data (17 Sep 2019)

Paschal Donohoe: Section 50 of Finance Act 1999 provided for a student accommodation scheme whereby expenditure incurred on student rental accommodation can be set against the rental income from the property and against other Irish rental income, thus reducing the taxable income of the person incurring the expenditure. The relevant provisions in the Taxes Consolidation Act 1997 are contained in Part 10,...

Written Answers — Department of Finance: Tax Code (17 Sep 2019)

Paschal Donohoe: The basis for the current tax treatment of married couples derives from the Supreme Court decision in Murphy vs. Attorney General (1980). This decision was based on Article 41.3.1 of the Constitution where the State pledges to protect the institution of marriage. The decision held that it was contrary to the Constitution for a married couple, both of whom are working, to pay more tax than two...