Results 33,161-33,180 of 33,289 for speaker:Paschal Donohoe

Ceisteanna ar Pholasaí nó ar Reachtaíocht - Questions on Policy or Legislation (3 Jul 2025)

Paschal Donohoe: Funding for apprenticeships is increasing. Funding for higher and further education has increased as well. The Minister, Deputy Lawless, is committed to this. He is doing important work in this area. We have seen in recent years the funding we are making available has been prioritised particularly for those who need to retrain and want to move into parts of our economy where we need...

Ceisteanna ar Pholasaí nó ar Reachtaíocht - Questions on Policy or Legislation (3 Jul 2025)

Paschal Donohoe: The Minister, Deputy Jim O'Callaghan, will reply to any communication that we have received from the European Commission on this matter. When he has decided on the appropriate response, I am sure he will be able to come to the Dáil and answer questions in relation to it. I see him in the Dáil and Seanad virtually every day. I did not hear any sniggering when the issue was...

Ceisteanna ar Pholasaí nó ar Reachtaíocht - Questions on Policy or Legislation (3 Jul 2025)

Paschal Donohoe: I am extremely proud of the quality of libraries that are opening up across our country. I am proud of their beauty and the essential role they play. I believe libraries are cradles of decency and learning. We have shown that in our investment in our library programme in recent years. On the particular library referenced by the Deputy in Cork, we need local authorities to make...

Written Answers — Department of Finance: Tax Reliefs (3 Jul 2025)

Paschal Donohoe: The Help to Buy (HTB) incentive, is a scheme to assist first-time purchasers with the deposit they need to buy or build a new house or apartment. An increase in the supply of new housing remains a central and priority aim of Government policy. For this reason, HTB is specifically designed to encourage an increase in demand for new build homes in order to support the construction of an...

Written Answers — Department of Finance: Tax Reliefs (3 Jul 2025)

Paschal Donohoe: Section 469 of the Taxes Consolidation Act 1997 (“TCA”) provides for tax relief where an individual proves that they have incurred costs in respect of qualifying health expenses. These can be costs paid for by the individual in respect of their own health expenses, those of a family member or any other individual. Only “health expenses” incurred in the provision...

Written Answers — Department of Finance: Vehicle Registration Tax (3 Jul 2025)

Paschal Donohoe: I propose to take Questions Nos. 178 and 179 together. The Finance Act 1992, as amended, provides for the registration of vehicles, the charging of vehicle registration tax (VRT) and the assignment of a unique identification mark to each vehicle upon registration. The Vehicle Registration and Taxation Regulations, 1992 (as amended), set out the detailed requirements for the format of...

Written Answers — Department of Finance: Pension Levy (3 Jul 2025)

Paschal Donohoe: I propose to take Questions Nos. 180 and 181 together. I assume the pension levy the Deputy is referring to is the levy which was charged on pension schemes from 2011 to 2015 in accordance with section 125B Stamp Duties Consolidation Act 1999. This levy was not specific to Aer Lingus but was rather a levy that applied to pension schemes generally. The levy was introduced in 2011...

Written Answers — Department of Finance: Tax Clearance Certificates (3 Jul 2025)

Paschal Donohoe: As the Deputy is aware, the Minister for Housing, Local Government and Heritage has policy responsibility for the Housing Assistance Payment (HAP). Revenue have advised me that a 20% withholding tax still applies where income is paid directly to a non-Irish resident, although the system for remitting withholding tax from rent changed in 2023. Revenue have confirmed to me that it does not...

Written Answers — Department of Finance: Tax Collection (3 Jul 2025)

Paschal Donohoe: Section 1041 of the Taxes Consolidation Act 1997 (TCA) requires a person (i.e. a tenant) making a rental payment directly to a non-Irish resident person is required to deduct a sum equal to income tax at the standard rate (currently 20%) and remit that amount to Revenue along with a copy of the Form R185. This is known as the Non-resident Landlord Withholding Tax (NLWT). Where the rental...

Written Answers — Department of Finance: Fiscal Data (3 Jul 2025)

Paschal Donohoe: As the Deputy is aware, the State held 3.5 billion of preference shares in AIB. The interest payable on these securities was €280 million per annum and was payable in cash, or in ordinary shares in the event of non-payment in cash. AIB issued ordinary shares to the State in lieu of the dividend due each May between 2010 and 2014 but in 2015 received a cash dividend of €280m for...

Written Answers — Department of Finance: National Asset Management Agency (3 Jul 2025)

Paschal Donohoe: The Deputy will be aware that, as previously communicated in the NAMA Annual Report and Financial Statements 2024, NAMA commenced its final Voluntary Redundancy Scheme (VRS) in 2024. I am advised by the NTMA that the majority of employees assigned to NAMA are expected to leave via this programme on a staggered basis in conjunction with the dissolution of NAMA. Of this cohort of...

Written Answers — Department of Finance: Tax Data (3 Jul 2025)

Paschal Donohoe: I propose to take Questions Nos. 186 to 189, inclusive, together. In relation to Dail Question No. 186 (Ref: 36792/25). I am advised by Revenue that the below table outlines the total number of residential units owned by the 187 landlords with over 100 properties each; the total number of residential units owned by the 186 landlords with between 50 - 99 properties each; the total number of...

Written Answers — Department of Finance: Tax Exemptions (3 Jul 2025)

Paschal Donohoe: I propose to take Questions Nos. 190 and 192 together. Under sections 77 and 78 of CATCA 2003, CAT gifts and inheritances of pictures, prints, books, manuscripts, works of art, jewellery, scientific collections or other things not held for the purposes of trading may be exempt from CAT where the following conditions are satisfied: (1) the property is of national, scientific, historic or...

Written Answers — Department of Finance: Tax Reliefs (3 Jul 2025)

Paschal Donohoe: Section 482 of the Taxes Consolidation Act 1997 (TCA) was introduced for the purpose of assisting the preservation of our built heritage, by giving tax relief to the owners or occupiers of significant buildings or gardens on the expenditure incurred by them on the repair, maintenance and restoration of those properties. Section 482 TCA provides tax relief from income tax at the marginal rate...

Written Answers — Department of Finance: Insurance Industry (3 Jul 2025)

Paschal Donohoe: At the outset, I wish to acknowledge the difficulties experienced by the outdoor recreation sector in securing affordable and sustainable public liability insurance. I thank the Deputy for raising this issue. Outdoor activity providers make a valuable contribution to our economy and society by supporting tourism, local employment and wellbeing in rural and urban communities alike. It is...

Written Answers — Department of Finance: Central Bank of Ireland (9 Jul 2025)

Paschal Donohoe: At the outset, I would point out that the Central Bank of Ireland carries out its functions in accordance with all applicable laws. While central banks have many powers and functions, their roles are confined to their mandate. Under the EU's legal framework, the European Commission is responsible for trade policy and trade relations with third countries. The Central Bank of Ireland...

Written Answers — Department of Finance: Tax Code (9 Jul 2025)

Paschal Donohoe: In making any decision in relation to VAT rates or other taxation measures, the Government must balance the costs of the measures in question against their impact and the overall budgetary framework. The Government is very conscious of the pressures being faced by businesses in the hospitality sector which is why it provided for a 9% VAT rate from 1 November 2020 to 31 August 2023 at a...

Written Answers — Department of Finance: Tax Reliefs (9 Jul 2025)

Paschal Donohoe: As the Deputy is aware the operation of the automatic enrolment retirement savings scheme, known as auto-enrolment, is a matter for the Minister for Social Protection, and the legislative framework for auto-enrolment was introduced in the Automatic Enrolment Retirement Savings System Act 2024. However responsibility for taxation policy including for auto-enrolment lies with me as Minister for...

Written Answers — Department of Finance: Tax Credits (9 Jul 2025)

Paschal Donohoe: The “Home Carer” tax credit is only available to married couples or civil partners where one spouse/civil partner (i.e. the home carer) cares for one or more dependent persons. The married couple/civil partners must be jointly assessed for tax purposes and no credit is available where the married couple/civil partners are taxed under separate treatment as single persons. From 1...

Written Answers — Department of Finance: National Asset Management Agency (9 Jul 2025)

Paschal Donohoe: I wish to confirm to the Deputy that this question was raised with NAMA. I am advised by NAMA that the property in question has never been in their control and that they maintain no record of any transaction relating to it. Owing to the detail provided in relation to the last registered owner of the property, Irish Nationwide Building Society, this question was also raised with the...