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Finance Bill 2021: Report Stage (Resumed) and Final Stage (2 Dec 2021)

Paschal Donohoe: No. The Deputy is wrong.

Finance Bill 2021: Report Stage (Resumed) and Final Stage (2 Dec 2021)

Paschal Donohoe: It is precisely because the Government and all those who represent those affected by the mica issue understand the anxiety and trauma that so many families have faced that the Government has worked hard to bring forward a comprehensive and strong response of over €2 billion to support families facing the nightmare of a home turning into a crumbling building. It is because the...

Written Answers — Department of Finance: Primary Medical Certificates (2 Dec 2021)

Paschal Donohoe: The Disabled Drivers & Disabled Passengers Scheme provides relief from Vehicle Registration Tax and VAT on the purchase and use of 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 as a driver or as a passenger and also to certain charitable organisations. In order to qualify for relief,...

Written Answers — Department of Finance: Primary Medical Certificates (2 Dec 2021)

Paschal Donohoe: The Disabled Drivers & Disabled Passengers Scheme provides relief from Vehicle Registration Tax and VAT on the purchase and use of 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 as a driver or as a passenger and also to certain charitable organisations. In order to qualify for relief,...

Written Answers — Department of Finance: Covid-19 Pandemic Supports (2 Dec 2021)

Paschal Donohoe: The objective of the Employment Wage Subsidy Scheme (EWSS) is to support employment and maintain the link between the employer and employee insofar as is possible. The EWSS has been a key component of the Government’s response to the Covid-19 crisis. In money terms, the overall support provided to-date (25thNovember) by EWSS is almost €6.5 billion comprising direct...

Written Answers — Department of Finance: Tax Reliefs (2 Dec 2021)

Paschal Donohoe: The Living City Initiative (LCI) (provided for in Finance Act 2013 and commenced on 5 May 2015) is a tax incentive aimed at the regeneration of the historic inner cities of Dublin, Cork, Galway, Kilkenny, Limerick and Waterford. The scheme provides income or corporation tax relief for qualifying expenditure incurred in refurbishing/converting qualifying buildings which are located...

Written Answers — Department of Finance: European Union (2 Dec 2021)

Paschal Donohoe: I propose to take Questions Nos. 28 and 29 together. 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. The VAT Directive obliges each Member State to have a standard rate of VAT and also allows that a Member State may choose to have no more than two reduced rates of VAT, which may be no less...

Written Answers — Department of Finance: Tax Code (2 Dec 2021)

Paschal Donohoe: VRT is a tax chargeable on the registration of vehicles in the State and is levied as a percentage of the open market selling price (OMSP) of the vehicle. It is a nationwide tax paid upon registration of a vehicle in the State, based on its emissions profile. A VRT surcharge based on nitrogen oxide (NOx) emissions levels was introduced in Budget 2020 in recognition of the negative...

Written Answers — Department of Finance: Apple Escrow Account (2 Dec 2021)

Paschal Donohoe: As the Deputy will know, in April 2018, the Minister for Finance and Apple Sales International Limited and Apple Operations Europe Limited entered into an escrow framework deed giving legal effect to arrangements for the recovery of the alleged State aid to Apple. The deed provides that each party pays its own fees and expenses incurred in respect of the drafting of the deed. Therefore...

Written Answers — Department of Finance: Departmental Expenditure (2 Dec 2021)

Paschal Donohoe: The amount expended on Light & Heat by the Department of Finance in each of the past five years up to end November 2021 is as follows:  2017 2018 2019 2020 2021 Light & Heat Costs 130,422.80 115,759.74 138,807.68 135,404.05 106,788.12

Written Answers — Department of Finance: Departmental Properties (2 Dec 2021)

Paschal Donohoe: My Department continues to implement measures to improve ventilation across the buildings under its remit. The measures to improve natural ventilation of buildings includes the following; the opening of windows, a reduced onsite workforce facilitated through working from home, and the revision of the maximum occupational capacity of offices to ensure a safe physical distancing of staff. To...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (17 Nov 2021)

Paschal Donohoe: I will make a final and brief point. I welcome the fact that Deputy Boyd Barrett put together his party's housing budget on the basis of housing figures that were developed by the Department of Housing, Local Government and Heritage and the Department of Finance. The figure from the Department of Housing, Local Government and Heritage for the cost of building a social house nationally is...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (17 Nov 2021)

Paschal Donohoe: I propose to delete this section.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (17 Nov 2021)

Paschal Donohoe: I move amendment No. 113: In page 132, after line 30, to insert the following: “Amendment of section 82 of Principal Act (exemption of certain receipts) 64.Section 82 of the Principal Act is amended, in subsection (1), by the substitution of the following paragraph for paragraph (c): "(c) the receipt by a person of any winnings bona fide, in money or money’s worth,...

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