Results 15,141-15,160 of 32,961 for speaker:Paschal Donohoe

Written Answers — Department of Public Expenditure and Reform: Community Employment Schemes Supervisors (14 May 2019)

Paschal Donohoe: This issue relates to a claim by community employment supervisors and assistant supervisors who have been seeking, through their union representatives, the allocation of Exchequer funding to implement a 2008 Labour Court recommendation relating to the provision of a pension scheme. The matter was the subject of extensive discussion at the Community Sector High Level Forum which was...

Written Answers — Department of Public Expenditure and Reform: National Broadband Plan (14 May 2019)

Paschal Donohoe: The Public Spending Code requires that Sponsoring Agencies (i.e. those bodies that are responsible for delivering projects) prepare an economic appraisal such as a cost benefit analysis (CBA) or a cost effectiveness analysis for projects with an estimated cost in excess of €20 million before the relevant Sanctioning Authority (usually the body providing the funding) makes a decision on...

Written Answers — Department of Finance: Help-To-Buy Scheme (9 May 2019)

Paschal Donohoe: The Help to Buy incentive (HTB) is scheduled to expire on 31 December 2019. This is provided for in Section 477C of the Taxes Consolidation Act 1997. As is normal, the role and operation of the incentive will be examined in the context of the forthcoming Budget and Finance Bill process. It would be premature at this point to anticipate the outcome of that examination.

Written Answers — Department of Finance: Tax Reliefs Availability (9 May 2019)

Paschal Donohoe: I am advised by Revenue that where consanguinity relief is not available, the full amount of stamp duty relieved under the ‘young trained farmer’ relief counts towards the amount of State aid that may be granted in the context of the application of Article 18 of the EU Agricultural Block Exemption Regulations. That article imposes a €70,000 ceiling on the amount of State...

Written Answers — Department of Public Expenditure and Reform: Community Employment Schemes Supervisors (9 May 2019)

Paschal Donohoe: This issue relates to a claim by community employment supervisors and assistant supervisors who have been seeking, through their union representatives, the allocation of Exchequer funding to implement a 2008 Labour Court recommendation relating to the provision of a pension scheme. The matter was the subject of extensive discussion at the Community Sector High Level Forum which was...

Written Answers — Department of Public Expenditure and Reform: Public Sector Staff Retirements (9 May 2019)

Paschal Donohoe: On 5 December 2017, the Government made the decision to increase the compulsory retirement age to 70, for public servants recruited prior to 1 April 2004. Primary legislation was necessary in order to bring that change into effect. It was made clear at the time that until such legislation was enacted, the compulsory retirement age of 65, which applied to the vast majority of this cohort,...

Written Answers — Department of Public Expenditure and Reform: Community Employment Schemes Supervisors (9 May 2019)

Paschal Donohoe: I propose to take Questions Nos. 50 and 53 together. This issue relates to a claim by community employment supervisors and assistant supervisors who have been seeking, through their union representatives, the allocation of Exchequer funding to implement a 2008 Labour Court recommendation relating to the provision of a pension scheme. The matter was the subject of extensive discussion...

Written Answers — Department of Public Expenditure and Reform: Public Sector Staff Remuneration (9 May 2019)

Paschal Donohoe: The Public Service Pay and Pensions Act 2017 sets out a specific schedule of measures and dates in respect of deductions made under the FEMPI Acts including provisions in respect of the implementation of the Public Service Stability Agreement 2018-2020 (PSSA). This scheduled further lessening of the PSPR impact on pensions means that from 1 January 2019 all pensions up to €39,000 per...

Written Answers — Department of Public Expenditure and Reform: Public Sector Pensions (9 May 2019)

Paschal Donohoe: In order to address the question, I would first advise the Deputy of the existing pension increase policies in place for public service pensions. The current pension increase policy applying to pensions awarded under pre-existing public service pension schemes (i.e. excluding the Single Pension Scheme) was agreed as part of the Public Service Stability Agreement 2018-2020 (PSSA). This...

Written Answers — Department of Public Expenditure and Reform: Budget Measures (9 May 2019)

Paschal Donohoe: Set out below are the gross voted current, capital and total expenditure ceilings for the period 2014 to 2018 published in the Expenditure Reports for Budgets 2014 to 2018. Also included in the Table is the actual outturn for each year. These ceilings are agreed by Government and set on a nominal gross expenditure basis and are restated to reflect any technical or policy adjustments. Over the...

Written Answers — Department of Finance: Tax Exemptions (8 May 2019)

Paschal Donohoe: S. 195 of the Taxes Consolidation Act 1997 (TCA 1997) empowers the Revenue Commissioners to make a determination that certain artistic works are original and creative works generally recognised as having cultural or artistic merit. The scheme provides that the Revenue Commissioners can make determinations in respect of artistic works in the following categories only: 1. a book or other...

Written Answers — Department of Finance: VAT Exemptions (8 May 2019)

Paschal Donohoe: The Programme for Partnership Government recognises the difficulties faced by community groups in relation to VAT rates on certain products such as defibrillators. This is an EU competency and the Government has committed to work with our EU counterparts in seeking to reform this area. Defibrillators, other than implantable defibrillators, are liable to VAT at the standard rate, which in...

Written Answers — Department of Finance: Brexit Preparations (8 May 2019)

Paschal Donohoe: In March, my Department and the ESRI published a comprehensive assessment of the potential macroeconomic impact of Brexit on the Irish economy. This report shows that compared to a no Brexit baseline, the level of GDP in Ireland, ten years after Brexit, would be around 2.6 per cent lower in a Deal scenario and 5.0 per cent lower in a Disorderly No-Deal scenario. This assessment shows...

Written Answers — Department of Finance: Pension Levy (8 May 2019)

Paschal Donohoe: Following clarification received from the Deputy’s office, I understand that the question relates to the issue of increasing the age exemption limits. A person aged 65 and over is fully exempt from income tax where his or her total income from all sources is less than the relevant exemption limit. For 2019, the exemption limits are €36,000 for a married couple or civil...

Written Answers — Department of Finance: Help-To-Buy Scheme Data (8 May 2019)

Paschal Donohoe: I am advised by Revenue that the addresses of purchased properties are only recorded at the claim (i.e. final) stage of the Help to Buy (HTB) process, rather than the initial application stage. This is because not every property purchase where a HTB application is received is subsequently completed, for example where applicants decide not to proceed with the acquisition. Therefore, it is not...

Written Answers — Department of Finance: European Bank for Reconstruction and Development (8 May 2019)

Paschal Donohoe: Ireland is a shareholder at the Bank and currently has a Director who attends the Bank’s Board meetings. Ireland’s paid-in shareholding at the Bank is €18.78 million with €71.26 million callable capital for a total subscribed capital of €90.04 million which approximates 0.3% of total EBRD shares. However, the Irish Government does not directly co-finance or...

Written Answers — Department of Finance: Customs and Excise Controls (8 May 2019)

Paschal Donohoe: I am advised by Revenue that Tetrahydrocannabinol (which is commonly referred to as THC) is a derivative of Cannabinol, which is a controlled drug under the Misuse of Drugs Act 1977 and the regulations and orders made thereunder. Cannabidiol (which is commonly referred to as CBD) is not a controlled drug unless it contains trace elements of THC. The legislation does not provide for any...

Written Answers — Department of Finance: Tax Code (8 May 2019)

Paschal Donohoe: I am advised by Revenue that they operate the Flat Rate Expenses (FRE) regime on a concessionary basis, where both a specific commonality of expenditure exists across an employment category and the statutory requirement for tax deduction set out in section 114 Taxes Consolidation Act 1997 (TCA) is satisfied. To qualify for a deduction under that section, an expense must be wholly,...

Written Answers — Department of Finance: VAT Rate Increases (8 May 2019)

Paschal Donohoe: The background to the issue is that VAT legislation does not apply the zero rate of VAT to food supplements but shortly after the introduction of VAT the Revenue Commissioners applied a concessionary zero rating to certain vitamin, mineral and fish oil food supplement products. As the market developed this treatment resulted in the zero rating by the Revenue Commissioners of further similar...

Written Answers — Department of Finance: Property Tax Collection (8 May 2019)

Paschal Donohoe: I am advised by Revenue that the amount of Local Property Tax (LPT) due on a property valued between €1 and €100,000 (lowest Band), situated in a Local Authority that has not made any Local Adjustment Factor rate changes, would be €495 for the cumulative period 2013 to 2018 (€45 for 2013 and €90 per annum for 2014 through 2018). The amount of interest due...