Results 3,061-3,080 of 45,510 for speaker:Simon Harris
- Water Sector Reforms: Motion (Resumed) (19 Nov 2014)
Simon Harris: I am not immediately able to answer your question.
- Water Sector Reforms: Motion (Resumed) (19 Nov 2014)
Simon Harris: Hear, hear.
- Water Sector Reforms: Motion (Resumed) (19 Nov 2014)
Simon Harris: Since when?
- Water Sector Reforms: Motion (Resumed) (19 Nov 2014)
Simon Harris: We will ask Maíria Cahill what she thinks of that assertion.
- Water Sector Reforms: Motion (Resumed) (19 Nov 2014)
Simon Harris: He might stage a sit-in.
- Water Sector Reforms: Motion (Resumed) (19 Nov 2014)
Simon Harris: Hear, hear.
- Water Sector Reforms: Motion (Resumed) (19 Nov 2014)
Simon Harris: Hear, hear.
- Written Answers — Department of Public Expenditure and Reform: Flood Relief Schemes Applications (19 Nov 2014)
Simon Harris: Kildare County Council submitted an application for funding for flood alleviation works at Ballymore Eustace under the Office of Public Works (OPW) Minor Flood Mitigation Works and Coastal Protection Scheme. The application has been assessed and the OPW has this week sought further information in relation to it from the Council. When this information is received the OPW will be in a position...
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)
Simon Harris: I move amendment No. 11:In page 21, line 32, to delete " 'A' and".Amendments Nos. 11 and 12 are connected. Section 13(c) introduces a revised definition of specified amount into section 825C of the Taxes Consolidation Act. The revision is necessary to facilitate removal of the upper income threshold. Amendments Nos. 11 and 12 relate to an apportionment of relief in cases where an assignee...
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)
Simon Harris: Amendments Nos. 13 and 14 are connected and relate to section 13(d). This paragraph relaxes the requirements for tax residency for individuals coming to the State. Such individuals will no longer be prevented from claiming relief by reason of having dual residency. The wording employed in the Bill as initiated may inadvertently delay relief in certain circumstances. Amendments Nos. 15 and...
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)
Simon Harris: In the original provision in SARP, this rule excluded assignees from countries, such as citizens of the United States who were deemed to be tax resident elsewhere. It is to ensure that individuals from countries such as the United States can avail of the SARP. It was probably inadvertent not to have had it included in the first place.
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)
Simon Harris: They must be tax resident here, but they can also be tax resident in the United States, based on their citizenship in the United States.
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)
Simon Harris: Yes.
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)
Simon Harris: It is share-based remuneration.
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)
Simon Harris: It is from profits gained by the employment here.
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)
Simon Harris: Yes, income here.
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)
Simon Harris: My detailed note states that the subsection provides that as regards a relevant employee who first arrives in the State in 2014 and is not tax resident in that year, the fact that he or may have dual tax residence in 2015 will not prevent him or her being first entitled to the relief in 2015. This reflects the relaxation of the tax residence position which was raised during the consultation...
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)
Simon Harris: The provisions that were in subsection 5 are now catered for in subsection 2(b) of the Bill.
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)
Simon Harris: The Deputy is referring to amendments Nos. 11 and 12.
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)
Simon Harris: Yes.