Results 22,481-22,500 of 27,019 for speaker:Michael Noonan

Written Answers — Department of Finance: Departmental Staff Data (22 Mar 2016)

Michael Noonan: I wish to inform the Deputy that there are no vacant posts in my Department that require a competence in the Irish language. There are a number of staff who have the competence to deal with correspondence and queries through Irish, as required.  My Department is fully aware of its obligations under the Official Languages Act 2003.  The Department offers courses...

Nomination of Taoiseach (Resumed) (6 Apr 2016)

Michael Noonan: No. That is not true.

Written Answers — Department of Finance: Disabled Drivers and Passengers Scheme (6 Apr 2016)

Michael Noonan: The Disabled Drivers and Disabled Passengers (Tax Concessions) Scheme provides relief from VAT and VRT (up to a certain limit) on the purchase of an adapted car for transport of a person with specific severe and permanent physical disabilities, payment of a fuel grant, and an exemption from Motor Tax. To qualify for the Scheme, an applicant must have a permanent and severe physical...

Written Answers — Department of Finance: Budget Statement (6 Apr 2016)

Michael Noonan: The annual general government Gross Fixed Capital Formation (GFCF) outturn is produced by the CSO and is published as part of the Government Finance statistics. This is produced in accordance with the European System of Accounts (ESA 2010) where GFCF of general government consists of annual government investments, deducting disposals, in fixed assets. Fixed assets are tangible or intangible...

Written Answers — Department of Finance: Insurance Coverage (6 Apr 2016)

Michael Noonan: I am aware of the difficulties that the absence or withdrawal of flood insurance cover can cause to businesses. However, the provision of insurance cover and the price at which it is offered is a commercial matter for insurance companies and is based on an assessment of the risks they are willing to accept and adequate provisioning to meet those risks....

Written Answers — Department of Finance: Tax Code (6 Apr 2016)

Michael Noonan: I am informed that the Revenue Commissioners engaged in discussions with the Irish Dental Association in 2012 to examine the particulars surrounding the engagement of Dental Associates and Dental Hygienists by Dental practices.   The Deputy may be aware that the terms "employed" and "self-employed" are not defined in tax law. The decision as to whether an individual is "employed" or...

Written Answers — Department of Finance: Property Tax Exemptions (6 Apr 2016)

Michael Noonan: I propose to take Questions Nos. 133 and 143 together. I am advised by Revenue that the qualifying criteria in respect of exemption from Local Property Tax (LPT) for properties with 'significant pyritic damage' was modified by the Finance (Local Property Tax) (Amendment) Act 2015. The Amendment modified the qualifying criteria to include properties where: 1. a certificate of damage has been...

Written Answers — Department of Finance: Stamp Duty (6 Apr 2016)

Michael Noonan: I am advised by the Revenue Commissioners that a stamp duty exemption is available in respect of the transfer of agricultural land to young farmers where certain conditions are met. The conditions for the relief are set out in section 81AA of the Stamp Duties Consolidation Act 1999 and one of these conditions is that a qualifying young trained farmer must hold one of the relevant educational...

Written Answers — Department of Finance: Pension Provisions (6 Apr 2016)

Michael Noonan: I am advised by Revenue that all self-employed persons between 16 and 66 years of age, with reckonable income or emoluments of €5,000 or more per year, are liable for compulsory PRSI pension contributions. A self employed person who is not liable to pay PRSI in a particular year may, subject to meeting certain conditions, be eligible to become a voluntary contributor. Compulsory...

Written Answers — Department of Finance: Mortgage Schemes (6 Apr 2016)

Michael Noonan: Firstly, let me make clear that the banks in Ireland are independent institutions and I, as Minister for Finance, have no role in operational matters in the banks including decisions in relation to the granting of credit, notwithstanding the fact that the State is a shareholder in some of these institutions.    However, I have consulted with the Central Bank on the...

Written Answers — Department of Finance: Tax Relief Data (6 Apr 2016)

Michael Noonan: Finance Act 2014 made amendments to the Taxes Consolidation Act 1997 to provide for the publication of the details referred to by the Deputy. Following the commencement of the new section 481 corporation tax credit scheme in January 2015, Revenue has published details of beneficiaries of the scheme on the Revenue website on a quarterly basis.  This information can be found at the...

Written Answers — Department of Finance: Tax Exemptions (6 Apr 2016)

Michael Noonan: I propose to take Questions Nos. 138 and 139 together. I am informed by the Revenue Commissioners that the estimated first and full year costs to the Exchequer of exempting income up to €19,752 from Universal Social Charge (USC) are in the order €501 million and €684 million respectively. This estimate envisages that for cases with incomes in excess of this...

Written Answers — Department of Finance: Disabled Drivers and Passengers Scheme (6 Apr 2016)

Michael Noonan: I am advised by the Revenue Commissioners that the claim from the person concerned has been processed and he will receive the VAT repayment shortly.

Written Answers — Department of Finance: VAT Rate Reductions (6 Apr 2016)

Michael Noonan: I am advised by the Revenue Commissioners that the information furnished on VAT returns does not require the yield from particular activities or products to be identified, and therefore it is difficult to estimate the VAT yield for the sector mentioned by the Deputy. However, based on information extrapolated from various data sources, it is estimated that reducing the VAT rate to 9% on new...

Written Answers — Department of Finance: Tax Code (6 Apr 2016)

Michael Noonan: I am advised by the Revenue Commissioners that a taxpayer's obligation to prepare and submit a tax return is dependent on his or her circumstances. In general, taxpayers who are "chargeable persons" under the self-assessment system (for example, individuals who carry on a trade, or have non-PAYE income such as investment income, or who are proprietary directors) are required, regardless of...

Written Answers — Department of Finance: Tax Code (6 Apr 2016)

Michael Noonan: Capital Acquisitions Tax (CAT) is the overall title for both Gift and Inheritance Tax. The tax is charged on the amount gifted to, or inherited by, the beneficiary of the gift or inheritance. CAT is charged at 33% to the beneficiary on amounts received by gift or inheritance, beyond certain lifetime tax-free amounts determined by the relationship between the beneficiary and the person...

Written Answers — Department of Finance: Special Savings Incentive Scheme (6 Apr 2016)

Michael Noonan: As the Deputy will be aware, it is standard practice for the Minister for Finance to review all tax charges, expenditures and reliefs in the run up to annual Budgets. It is also a longstanding practice of the Minister for Finance not to comment on any tax matters that may or may not be the subject of Budget decisions.

Written Answers — Department of Finance: Credit Union Regulation (6 Apr 2016)

Michael Noonan: My role as Minister for Finance is to ensure that the legal framework for credit unions is appropriate for the effective operation and supervision of credit unions. The Registrar of Credit Unions at the Central Bank is the independent regulator for credit unions. Within her independent regulatory discretion, the Registrar acts to support the prudential soundness of individual credit...

Written Answers — Department of Finance: Inniúlacht sa Ghaeilge sa Státseirbhís (6 Apr 2016)

Michael Noonan: Is é líon iomlán na foirne atá fostaithe ar fhoireann na Roinne ar an 31ú lá Márta ná 280. Tá líon breise, 12 daoine ar iasacht ag an Roinn ó Ranna agus áisíneachtáí Stáit eile. Níl aon phost sa Roinn daingnithe mar phost a bhfuil riachtanas Gaeilge ag baint leis, agus tá roinnt ball foirne a...

Written Answers — Department of Finance: Inniúlacht sa Ghaeilge sa Státseirbhís (6 Apr 2016)

Michael Noonan: Níl sé mar dhualgas oifigiúil ar aon bhall foirne áirithe de chuid na Roinne seirbhís trí Ghaeilge a sholáthar trí Ghaeilge d'aon duine a lorgaíonn í. Tá panéil deonach d'fhoireann na Roinne a bhfuil ar a gcumas seirbhís a sholáthar trí Ghaeilge ar fail sa chás go n-iarrtar í. Tacaíonn an Roinn le...