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Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (6 Mar 2013)

Liam Twomey: Many of the points the Deputy has made have been gone over and the Minister has committed to coming back to the issue. Therefore, will the Deputy keep it tight?

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (6 Mar 2013)

Liam Twomey: Acceptance of amendment No. 42 involves the deletion of section 33 of the Bill.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (6 Mar 2013)

Liam Twomey: Acceptance of the amendment by the Minister will involve the deletion of section 33.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (6 Mar 2013)

Liam Twomey: Amendments Nos. 46 to 50, inclusive, are related and may be discussed together by agreement.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (6 Mar 2013)

Liam Twomey: Amendments Nos. 51 and 53 and 54 are related and may be discussed together by agreement.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (6 Mar 2013)

Liam Twomey: Yes.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (6 Mar 2013)

Liam Twomey: Amendment No. 52 tabled by Deputy Pearse Doherty has been ruled out of order.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (6 Mar 2013)

Liam Twomey: Amendments Nos. 55 to 57, inclusive, tabled by Deputy Pearse Doherty, have been ruled out of order.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (6 Mar 2013)

Liam Twomey: Amendments Nos. 58 to 62, inclusive, and 64 are related and may be discussed together.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (6 Mar 2013)

Liam Twomey: Amendment No. 63 has been ruled out of order.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (6 Mar 2013)

Liam Twomey: Let me ask the Minister to prepare a briefing note on these provisions for members of the committee.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (Resumed) (7 Mar 2013)

Liam Twomey: The section deals with farm restructuring. An issue relating to lands acquired by compulsory purchase order, CPO, and roll-over relief was raised by a number of my constituents. This is not covered by the legislation, but is there an opportunity to consider the provision of roll-over relief for persons whose farmland has been the subject of CPOs in order that they can reinvest the money...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (Resumed) (7 Mar 2013)

Liam Twomey: The amendment was tabled on behalf of the Irish Cancer Society which argues that cigarette manufacturers are able to make excessive profits in Ireland as a result of current tax structures. The changes provided for in the amendments the society asked Deputies to table will, it argues, hit the profits of cigarette manufacturers harder than they will hit tax revenues from cigarettes. They...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (Resumed) (7 Mar 2013)

Liam Twomey: I very much welcome this measure. I live in a county where a significant number of international transport operators are based. From internal party discussions I am aware that Deputy Áine Collins promoted the issue as well. To follow on from what Deputy Dooley said, the section states that national and international road hauliers will benefit. Is Deputy Dooley referring to cases...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (Resumed) (7 Mar 2013)

Liam Twomey: There are very few of those.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (Resumed) (7 Mar 2013)

Liam Twomey: It will be extended to all farmers. What the Minister set out is progressive. It relates to international transportation first and then it was extended to national transportation. The measure is extensive as it stands.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (Resumed) (7 Mar 2013)

Liam Twomey: Am I correct in my interpretation?

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (Resumed) (7 Mar 2013)

Liam Twomey: Anyone in receipt of Government moneys must have a tax clearance certificate. Let us say, for instance, a grant is given to a HSE-funded organisation and that organisation then does business with another organisation. Everyone in that chain must have a tax clearance certificate, as I understand it. If a business is big enough, it would be registered for VAT because it would be claiming VAT...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (Resumed) (7 Mar 2013)

Liam Twomey: My interpretation is that usually the amounts on the invoices are not significant. One could extend that argument to say that everyone going to see the dentist or doctor should have his PPS number on the receipt as well.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (Resumed) (7 Mar 2013)

Liam Twomey: I suggest the Deputies examine paragraph 6(1) of Schedule 1 to the Value-Added Tax Consolidation Act 2010.

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