Results 28,221-28,240 of 33,214 for speaker:Paschal Donohoe

Written Answers — Department of Finance: Budget 2023 (6 Oct 2022)

Paschal Donohoe: As was announced in my Budget 2023 speech last Tuesday, September 27th, I propose to introduce a levy on concrete blocks, pouring concrete and certain other concrete products, which are used in the construction of buildings. This levy will be set at a rate of 10% on the price of the concrete product, and will apply at the point of first supply of the product in the State. It will apply from...

Written Answers — Department of Finance: Vehicle Registration Tax (6 Oct 2022)

Paschal Donohoe: 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 of the VRT Enforcement Manual gives examples of the...

Written Answers — Department of Finance: Departmental Contracts (6 Oct 2022)

Paschal Donohoe: I can inform the Deputy that my Department does not have any contracts with the company named. The Deputy will be aware that the ‘National Public Procurement Policy Framework’, issued by the Office of Government Procurement (OGP) in November 2019, sets out the procurement procedures to be followed by government departments and state bodies in accordance with EU rules and...

Written Answers — Department of Finance: Departmental Bodies (6 Oct 2022)

Paschal Donohoe: Two of the bodies under the aegis of my Department are fully funded, and one is partially funded, from my Department’s voted expenditure. Details of these three bodies are set out below. The Disabled Drivers Medical Board of Appeal (DDMBA) was established in 1989 to act as an appeals body for those applicants refused a Primary Medical Certificate by the HSE in respect of the...

Written Answers — Department of Finance: Tax Rebates (6 Oct 2022)

Paschal Donohoe: I propose to take Questions Nos. 162 and 163 together. The Deputy will be well aware of the difficult issues facing households in parts of this country who were badly affected by defective concrete products, which were used in the construction of their homes. That is why this Government has put in place a comprehensive redress scheme to support them. The scheme is currently estimated to...

Written Answers — Department of Finance: Consumer Protection (6 Oct 2022)

Paschal Donohoe: An individual wrote to me on 12 August 2022 and on subsequent dates (the latest of which was 8 September 2022) regarding an alleged breach of section 129 of the Consumer Credit Act 1995 and a reply issued on 31 August 2022. While the Deputy has not provided sufficient information to precisely identify the person he is referring to it is presumed that this is the correspondence to which he...

Written Answers — Department of Finance: Departmental Correspondence (6 Oct 2022)

Paschal Donohoe: This PQ has been submitted to both myself and my colleague the Minister for Housing, Local Government and Heritage, Darragh O'Brien TD, however as the levy is of itself a tax matter I will be providing the one answer made to this question. As was announced in my Budget 2023 speech I propose to introduce a levy on pouring concrete, concrete blocks and certain other concrete products,...

Written Answers — Department of Finance: Tax Code (6 Oct 2022)

Paschal Donohoe: 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. In general, the EU VAT Directive provides that all goods and services are liable to VAT at the standard rate, unless they fall within the categories of goods and services specified in Annex III of the VAT Directive, in respect of which Member...

Written Answers — Department of Finance: Departmental Data (6 Oct 2022)

Paschal Donohoe: I propose to take Questions Nos. 167 and 168 together. As was announced in my Budget 2023 speech on September 27th, I propose to introduce a levy on pouring concrete, concrete blocks and certain other concrete products, which are used in the construction of buildings. This levy will be set at a rate of 10% on the price of the concrete product, and will apply at the point of first supply of...

Written Answers — Department of Finance: Departmental Reports (6 Oct 2022)

Paschal Donohoe: The report requested by the Deputy is a Tax Strategy Group (TSG) paper from 24 years ago. It was published and still available online at the time of the previous PQ referenced in 2013, but the hyperlink to the report has now expired following website redesigns in the intervening period. My officials will have to retrieve a hard copy of the report from file storage, and will then send a copy...

Written Answers — Department of Finance: Revenue Commissioners (6 Oct 2022)

Paschal Donohoe: I am advised by Revenue that the Finance (Local Property Tax) Act 2012 (as amended) provides that Local Property Tax (LPT) is payable by the liable person for all relevant residential properties within the State. This legislation also provides for the possibility of deferring the charge to LPT, to assist property owners whose income is below a certain threshold and who may have difficulty in...

Written Answers — Department of Finance: Energy Policy (11 Oct 2022)

Paschal Donohoe: I propose to take Questions Nos. 254 and 273 together. I indicated in my Budget speech that I would be introducing a Temporary Business Energy Support scheme (TBESS) to assist businesses with their energy costs over the winter months. The scheme is being designed to be compliant with the EU state aid temporary crisis framework and will need to be approved by the EU Commission in advance of...

Written Answers — Department of Finance: Tax Reliefs (11 Oct 2022)

Paschal Donohoe: The Programme for Government includes a commitment to facilitate and support remote working. As part of the national remote working strategy: Making Remote Work, in 2021 the Tax Strategy Group (TSG) reviewed the tax arrangements for remote working in respect of both employees and employers. The paper is published on my Department’s website. The TSG paper noted that changes to the...

Written Answers — Department of Finance: Tax Credits (11 Oct 2022)

Paschal Donohoe: On Budget Day, I announced a €500 Rent Tax Credit which it is proposed will be claimable in respect of rent paid in 2022 and subsequent years to end-2025. The estimated cost of this measure in respect of each relevant year of assessment is €200 million. The intention is that, in order for a person to be in a position to claim the credit in a year : - the rent paid must be in...

Written Answers — Department of Finance: Departmental Policies (11 Oct 2022)

Paschal Donohoe: I propose to take Questions Nos. 259 and 261 together. The Disabled Drivers and Disabled Passengers Scheme provides relief from Vehicle Registration Tax 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 as a driver or as a passenger and also to certain charitable organisations. In...

Written Answers — Department of Finance: Cycling Policy (11 Oct 2022)

Paschal Donohoe: 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 up to a maximum of €1,250 (€1,500 in the case of e-bikes), for an employee to use, in whole or in part, to travel to work. Safety equipment includes...

Written Answers — Department of Finance: Insurance Industry (11 Oct 2022)

Paschal Donohoe: At the outset it is important to note that neither I, nor the Central Bank of Ireland can direct the pricing or provision of insurance products, as this is a commercial matter which individual companies assess on a case-by-case basis. This position is reinforced by the EU Single Market framework for insurance (the Solvency II Directive) which prevents Member States from doing so. Minister...

Written Answers — Department of Finance: Fuel Sales (11 Oct 2022)

Paschal Donohoe: Revenue has responsibility for administering and enforcing Solid Fuel Carbon Tax (SFCT) which applies to coal, peat, and peat products when they are first supplied in the State. There is no differentiation between different types of coal with regard to the rate of SFCT that applies. This means that smokeless, low smoke, and smoky coal all attract the same SFCT rate, currently €107.98...

Written Answers — Department of Finance: Tax Code (11 Oct 2022)

Paschal Donohoe: I propose to take Questions Nos. 264, 277 and 280 together. At the outset, the Deputy should note that recent Government policy has focused on strengthening the environmental rationale behind company car taxation. Until the changes I brought in as part of the Finance Act 2019, Ireland’s vehicle benefit-in-kind regime was unusual in that there was no overall CO2 rationale in the...

Written Answers — Department of Finance: Budget 2023 (11 Oct 2022)

Paschal Donohoe: Budget 2023 included a significant personal tax package with an estimated cost next year of over €1.13 billion. The Standard Rate Cut-Off Point, which is the entry point for the higher rate of income tax, is being increased by €3,200 from €36,800 to €40,000 for a single individual (8.7% increase), with commensurate increases in the bands applying to married persons...