Results 26,521-26,540 of 27,945 for speaker:Michael McGrath

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

Michael McGrath: The Residential Zoned Land Tax (RZLT) is a new tax introduced in Finance Act 2021 which seeks to increase housing supply by encouraging the activation of development on lands which are suitably zoned and appropriately serviced. It aims to bring those lands which have benefitted from investment in services and are capable of being developed forward for housing, rather than to raise revenue....

Written Answers — Department of Finance: Tax Code (22 Nov 2023)

Michael McGrath: It should be noted that the Tax Appeals Commission is the independent body responsible for receiving, accepting, and adjudicating appeals. I am informed by Revenue that that the timeframe a taxpayer can appeal a Capital Gains Tax assessment is as follows: Section 959AF(1) Taxes Consolidation Act 1997 (TCA) provides that (with certain exceptions) a person aggrieved by a Revenue assessment or...

Written Answers — Department of Finance: Departmental Policies (22 Nov 2023)

Michael McGrath: Government policies around the consumption of ultra processed foods and promotion of healthy eating are, in the first instance, the responsibility of my colleague the Minister for Health. I, and my officials, will engage with that Department on any fiscal measures that may come under consideration. A Healthy Weight for Ireland, the Obesity Policy and Action Plan (OPAP), was launched 2016...

Written Answers — Department of Finance: Departmental Policies (22 Nov 2023)

Michael McGrath: I propose to take Questions Nos. 67 and 68 together. The National Disability Inclusion Strategy Transport Working Group (NDIS TWG), comprising members from a range of Departments, agencies and Disabled Persons Organisations, was tasked to review all Government-funded transport and mobility supports for those with a disability, including the Disabled Drivers and Disabled Passengers Scheme...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Estimates for Public Services 2023
Vote 7 - Office of the Minister for Finance (Supplementary)
Vote 9 - Office of the Revenue Commissioners (Supplementary) (23 Nov 2023)

Michael McGrath: I am pleased to have the opportunity to appear before the committee today to discuss the 2023 Supplementary Estimates. As Minister for Finance, I will be discussing two of the four Votes within the finance group of Votes, namely, Vote 9 - Office of the Revenue Commissioners and Vote 7 - Office of the Minister for Finance. I look forward to a fruitful and positive exchange. On Vote 9, the...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Estimates for Public Services 2023
Vote 7 - Office of the Minister for Finance (Supplementary)
Vote 9 - Office of the Revenue Commissioners (Supplementary) (23 Nov 2023)

Michael McGrath: I will answer the second question first. I thank the Deputy for his comments and questions. The consultant chaired the appeals board, and administered and managed the list of appeal applications. Since the board stood down, the consultant has not had any role to play in effect. There was a disagreement as such as to the issue of costs for the period in question. The consultant remained...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Estimates for Public Services 2023
Vote 7 - Office of the Minister for Finance (Supplementary)
Vote 9 - Office of the Revenue Commissioners (Supplementary) (23 Nov 2023)

Michael McGrath: Yes, a little less than €250,000.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Estimates for Public Services 2023
Vote 7 - Office of the Minister for Finance (Supplementary)
Vote 9 - Office of the Revenue Commissioners (Supplementary) (23 Nov 2023)

Michael McGrath: Yes, that is the position. When the appeals board was up and running the Department was covering the full wage even though, as the Deputy said, the consultant was working for the NRH on other normal work.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Estimates for Public Services 2023
Vote 7 - Office of the Minister for Finance (Supplementary)
Vote 9 - Office of the Revenue Commissioners (Supplementary) (23 Nov 2023)

Michael McGrath: Yes, the day job as such. As a statement of support from the Government to the NRH for hosting the appeals board, the cost of the consultant's salary was fully met by the Government, from the Department of Finance to the Department of Health and then onto the NRH. This has been reinstated. The period in between has been covered to get this back up and running.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Estimates for Public Services 2023
Vote 7 - Office of the Minister for Finance (Supplementary)
Vote 9 - Office of the Revenue Commissioners (Supplementary) (23 Nov 2023)

Michael McGrath: Correct.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Estimates for Public Services 2023
Vote 7 - Office of the Minister for Finance (Supplementary)
Vote 9 - Office of the Revenue Commissioners (Supplementary) (23 Nov 2023)

Michael McGrath: It was the standard salary for the day job as such. There was no uplift or additional money in respect of the work associated with the appeals board.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Estimates for Public Services 2023
Vote 7 - Office of the Minister for Finance (Supplementary)
Vote 9 - Office of the Revenue Commissioners (Supplementary) (23 Nov 2023)

Michael McGrath: The elements that make this up are office equipment and external IT services, consultancy, value for money and policy reviews, motor vehicles and frontier management expenses.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Estimates for Public Services 2023
Vote 7 - Office of the Minister for Finance (Supplementary)
Vote 9 - Office of the Revenue Commissioners (Supplementary) (23 Nov 2023)

Michael McGrath: We can certainly share this is if the Deputy does not have it. For office equipment and external IT services, it is just under €6.3 million and for consultancy, value for money reviews and policy reviews, it is just under €2.5 million. With regard to motor vehicles and frontier management, Revenue incurred additional costs of €2.55 million due to unforeseen additional...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Estimates for Public Services 2023
Vote 7 - Office of the Minister for Finance (Supplementary)
Vote 9 - Office of the Revenue Commissioners (Supplementary) (23 Nov 2023)

Michael McGrath: There are also preparatory works on the seized MV Shingleto facilitate its transfer to a new berthing bay.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Estimates for Public Services 2023
Vote 7 - Office of the Minister for Finance (Supplementary)
Vote 9 - Office of the Revenue Commissioners (Supplementary) (23 Nov 2023)

Michael McGrath: It was not allocated at the time. Funding was not previously provided during the 2023 Estimates due to uncertainty about costs at that time. The planning and tendering process was ongoing. It was always the intention that it would be allocated once there was more certainty as regards the costs, the tendering was complete and we had a more accurate estimate of the costs. As we indicated in...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Estimates for Public Services 2023
Vote 7 - Office of the Minister for Finance (Supplementary)
Vote 9 - Office of the Revenue Commissioners (Supplementary) (23 Nov 2023)

Michael McGrath: Yes, but there would be provision under the BAR heading which would not have been allocated to individual Votes. Then, once we have certainty around the costs, the allocation would be made but it would be provided for within the overall expenditure framework, within the provision that is made in the expenditure book for the BAR. It would not be allocated to the specific Vote, however. I...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Estimates for Public Services 2023
Vote 7 - Office of the Minister for Finance (Supplementary)
Vote 9 - Office of the Revenue Commissioners (Supplementary) (23 Nov 2023)

Michael McGrath: It is.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Estimates for Public Services 2023
Vote 7 - Office of the Minister for Finance (Supplementary)
Vote 9 - Office of the Revenue Commissioners (Supplementary) (23 Nov 2023)

Michael McGrath: It was 75 cent.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Estimates for Public Services 2023
Vote 7 - Office of the Minister for Finance (Supplementary)
Vote 9 - Office of the Revenue Commissioners (Supplementary) (23 Nov 2023)

Michael McGrath: In the overall area of enforcement and compliance, the Revenue has around 2,000 professionals. This is an area of priority for them and they have had a lot of success. I do not have data to hand about the level of seizures, the value, the volume and so on. We can certainly provide whatever information the Deputy needs in that regard, but the Revenue has been given significant resources to...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Estimates for Public Services 2023
Vote 7 - Office of the Minister for Finance (Supplementary)
Vote 9 - Office of the Revenue Commissioners (Supplementary) (23 Nov 2023)

Michael McGrath: Section 119 of the 2001 Act, as amended, sets out the penalties imposed for the smuggling of tobacco into the State. The maximum prison sentence that can be imposed is 12 months, with summary conviction in the District Court of five years on indictment in the Circuit Court. A fine may be imposed by the courts in addition to a term of imprisonment, and any tobacco seized is liable to...