Results 24,581-24,600 of 27,945 for speaker:Michael McGrath

Written Answers — Department of Finance: Consumer Rights (8 Mar 2023)

Michael McGrath: The Retail Banking Review, published in November 2022,recommended that the Department of Finance should develop Access to Cash legislation and prepare heads of a bill in 2023. The Review also called on Department officials to prepare heads of a bill in 2023 to require ATM operators to be authorised and supervised by the Central Bank and to provide the Central Bank with responsibility and...

Written Answers — Department of Finance: Revenue Commissioners (8 Mar 2023)

Michael McGrath: I am advised that Revenue only refers outstanding tax liabilities to its enforcement agents, including Sheriffs, as a last resort. Before any such action is taken, Revenue makes every effort to engage with the taxpayer to resolve the situation. The important message for taxpayers who receive final demands is to engage with Revenue at the earliest opportunity so that a mutually acceptable...

Written Answers — Department of Finance: Vehicle Registration Tax (8 Mar 2023)

Michael McGrath: I propose to take Questions Nos. 90, 91 and 92 together. I am advised by Revenue that its approach to enforcement of the law relating to Vehicle Registration Tax (VRT) is that in each instance where a failure to comply with the relevant legal requirements is detected, the matter is dealt with in a manner that is fair and proportionate in the circumstances of the particular case. Section 5.4.2...

Written Answers — Department of Finance: Primary Medical Certificates (8 Mar 2023)

Michael McGrath: The Disabled Drivers & Disabled Passengers Scheme provides relief from VRT and VAT on an adapted car, as well as an exemption from motor tax and an annual fuel grant. The Scheme is open to severely and permanently disabled persons who also meet the below medical criteria, as a driver or as a passenger and also to certain organisations. In order to qualify for relief, the applicant...

Written Answers — Department of Finance: Tax Code (9 Mar 2023)

Michael McGrath: I am advised by Revenue that the VAT rating of goods and services is subject to the requirements of EU VAT law with which Irish VAT law must comply. Under Irish VAT legislation professional medical care services recognised as such by the Department of Health and Children are exempt from VAT. Professional medical care services recognised by the Department of Health and Children are...

Written Answers — Department of Finance: Tax Code (9 Mar 2023)

Michael McGrath: The VAT rating of goods and services is subject to the requirements of EU VAT law, with which Irish VAT law must comply. In general, the EU VAT Directive provides that all goods and services are liable to VAT at the standard rate, unless they fall within categories of goods and services specified in Annex III of the VAT Directive, in respect of which Member States may apply a lower rate of...

Written Answers — Department of Finance: Tax Code (9 Mar 2023)

Michael McGrath: I am advised by Revenue that the provisional amount collected from the Sugar Sweetened Drinks Tax in 2022 is €32 Million.

Written Answers — Department of Finance: Tax Code (9 Mar 2023)

Michael McGrath: While the implementation of the Sugar Sweetened Drinks Tax is a matter for the Finance Act, any policy decisions around reforming or expanding the tax would be subject to engagement with the Department of Health on obesity policy and possibly State Aid consultation with the European Commission. Following a proposal developed by the Department of Health in consultation with stakeholders,...

Written Answers — Department of Finance: National Minimum Wage (9 Mar 2023)

Michael McGrath: I am advised by Revenue that they are unable to calculate the revenue effects sought by the Deputy, as they do not hold the necessary information in relation to national minimum wage earners or hours worked by any particular age cohort.

Written Answers — Department of Finance: Tax Credits (9 Mar 2023)

Michael McGrath: The R&D tax credit and the Knowledge Development Box (KDB) were reviewed in 2022. The reviews were published on Budget day as part of the Budget 2023 Report on Tax Expenditures, see link below. A public consultation process was also held as part of that review. In total, twenty-one submissions were received, from a mixture of companies, representative bodies and advisory firms. All of...

Written Answers — Department of Finance: Business Supports (9 Mar 2023)

Michael McGrath: Details of the Temporary Business Energy Support Scheme (TBESS) are set out in Finance Act 2022. The scheme provides support to qualifying businesses in respect of energy costs relating to the period from 1 September 2022 to 30 April 2023. TBESS is administered by Revenue. Eligible businesses can register for and make claims using Revenue's Online Service (ROS). Revenue has published...

Finance Bill 2023: Second Stage (21 Mar 2023)

Michael McGrath: I move: "That the Bill be now read a Second Time." I appreciate the opportunity to speak on the Bill, which is relatively short and provides for some of the cost-of-living measures announced by the Government last month. The full package of measures will cost more than €1.2 billion and will put money back into people’s pockets, help with bills and ensure there is no cliff...

Finance Bill 2023: Second Stage (21 Mar 2023)

Michael McGrath: I thank all the Deputies who contributed to the debate. There is an overall context to the Bill, namely, the announcement by the Government to bring forward a package of measures totalling more than €1.2 billion. Had we not brought forward the Bill, a range of tax reductions would have expired overnight at the end of February. The principal reason for bringing forward the Bill is to...

Finance Bill 2023: Referral to Select Committee (21 Mar 2023)

Michael McGrath: I move: That the Bill be referred to the Select Committee on Finance, Public Expenditure and Reform, and Taoiseach pursuant to Standing Orders 95(3)(a) and 181(1).

Eviction Ban: Motion [Private Members] (21 Mar 2023)

Michael McGrath: Nobody heckled the Deputy.

Finance Bill 2023: Financial Resolution (22 Mar 2023)

Michael McGrath: I move: That section 81AA of the Stamp Duties Consolidation Act 1999 (No. 31 of 1999), which provides for relief from stamp duty in respect of transfers of agricultural land to young trained farmers, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

Written Answers — Department of Finance: Online Safety (22 Mar 2023)

Michael McGrath: Intermediary Service Providers (ISPs), including online platforms, are regulated by the Digital Services Act (DSA), which entered into force on 16 November 2022. Under the DSA, users have the right to complain to the platform, seek out-of-court settlements, complain to their national authority in their own language, or seek compensation for breaches of the rules. However, there is no one...

Written Answers — Department of Finance: Tax Yield (22 Mar 2023)

Michael McGrath: I am informed by Revenue that a breakdown of net tax receipts, including VAT, by economic sector is available on the Revenue website at: revenue.ie/en/corporate/information-about-revenue/statistics /receipts/receipts-sector.aspx The hospitality sector is approximately captured under Accommodation & Food Services in this breakdown. The Deputy may wish to note that due to the option...

Written Answers — Department of Finance: Transport Policy (22 Mar 2023)

Michael McGrath: I propose to take Questions Nos. 93 and 94 together. Section 118(5G) of the Taxes Consolidation Act 1997 (TCA 1997) provides for the Cycle to Work scheme. This scheme provides an exemption from benefit-in-kind (BIK) where an employer purchases a bicycle and associated safety equipment for an employee to use. There are three limits, depending on the type of bicycle purchased, which include...

Written Answers — Department of Finance: Tax Data (22 Mar 2023)

Michael McGrath: I propose to take Questions Nos. 95, 96 and 97 together. In relation to question 14066, I am informed by Revenue that the number of category A vehicles charged with the nitrogen dioxide emissions (NOx) levy in 2021, 2022, and to date in 2023, along with the revenue raised each year, is provided in the table below Year Number of registrations (NOx levy applied) ...