Results 4,101-4,120 of 45,510 for speaker:Simon Harris

Written Answers — Department of Public Expenditure and Reform: Flood Relief Schemes Funding (6 Oct 2015)

Simon Harris: The Office of Public Works (OPW) is currently undertaking the Catchment Flood Risk Assessment and Management (CFRAM) Programme throughout the country. The Programme is being progressed by engineering consultants, on behalf of the OPW, working in partnership with the local authorities including Mayo County Council. The Programme involves an assessment of 300 mainly urban locations nationwide,...

Written Answers — Department of Public Expenditure and Reform: Flood Prevention Measures (6 Oct 2015)

Simon Harris: Athlone is one of 66 locations in the Shannon River Basin District and 300 locations nationwide that are being assessed under the Office of Public Works' (OPW) Catchment Flood Risk Assessment and Management (CFRAM) Programme the purpose of which is to implement the EU Floods Directive and national flood policy. The Programme, which is being undertaken by engineering consultants on behalf of...

Written Answers — Department of Public Expenditure and Reform: Flood Relief Schemes Status (6 Oct 2015)

Simon Harris: Ballina is one of the 300 locations nationwide that are being assessed under the Office of Public Works' (OPW) Catchment Flood Risk Assessment and Management (CFRAM) Programme, the purpose of which is to implement the EU Floods Directive and national flood policy. Ballina is an AFA within the Western CFRAM programme. The Programme, which is being undertaken by engineering consultants on...

Written Answers — Department of Public Expenditure and Reform: Coastal Protection (6 Oct 2015)

Simon Harris: I propose to take Questions Nos. 308 to 310, inclusive, together. The funding of the proposed works referred to by the Deputy in his question is under consideration by the Office of Public Works in consultation with Clare County Council. The Office of Public Works (OPW) is currently undertaking the Catchment Flood Risk Assessment and Management (CFRAM) Programme throughout the...

Written Answers — Department of Public Expenditure and Reform: Flood Relief Schemes Status (6 Oct 2015)

Simon Harris: Meath County Council and the Office of Public Works (East Region) engineers have been co-operating in looking at the flooding problem at the location mentioned in the Deputy's question. The OPW approved funding of €58,953 on 30 September of this year under the Minor Flood Mitigation Works and Coastal Protection Scheme to Meath County Council for a study to investigate the causes of...

Written Answers — Department of Public Expenditure and Reform: Flood Relief Schemes (7 Oct 2015)

Simon Harris: The Office of Public Works (OPW) is not awaiting a report from the consulting engineering firm referred to by the Deputy in relation to minor flood relief works carried out at Inchigeela, Co Cork.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Simon Harris: I move amendment No. 1:In page 7, line 13, to delete "any other enactment" and substitute "the Taxation Acts". This amendment is being made to ensure consistency of meaning with other sections and to avoid an unnecessarily wide reference to other enactments where only the taxation Acts are relevant. Amendment No. 7 deletes an incorrect reference to the word "withdrawal" in a subsection that...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Simon Harris: I move amendment No. 2:In page 8, line 15, after “functions” to insert “and shall publish any rules so adopted”. These amendments relate to the functions of the appeals commissioners and to the terms and conditions of a commissioner's appointment. On Amendment No. 2, section 6 provides for the performance by the appeals commissioners of their functions as...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Simon Harris: I move amendment No. 3:In page 11, line 21, after “payable” to insert “or carry on any trade, business or profession”.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Simon Harris: I move amendment No. 4:In page 22, line 29, after “Acts” to insert “or an estimate of tax made under section 989(2) or 990(1)”. Section 34 of the Bill inserts a new Part 40A containing 48 separate sections into the Taxes Consolidation Act 1997. It contains provisions relating to the entire appeal process and to the appeals commissioners' conduct in management of...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Simon Harris: It will be on a case-by-case basis. The appeal commissioners will be entrusted to make these decisions on a case-by-case basis.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Simon Harris: This amendment relates to the notice of appeal. It provides for "any other matters that, for the time being, are stipulated by the Appeal Commissioners". I will seek clarity on this point. The contents of the notice of appeals are listed in respect of what they should specifically include, such as the names and address of the appellant and so on. This provision is being included as a...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Simon Harris: The answer is "yes". As this new system beds down, the appeal commissioners may come to a view that there is a need for a further item of information, and this is to provide them with the flexibility in this legislation for that. However, members already have accepted an amendment providing that any such rules in this regard must be published and have already adopted that rule. Previously,...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Simon Harris: To clarify, it is likely to be more general.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Simon Harris: I move amendment No. 5:In page 23, line 8, to delete “has the meaning given to it by section 960A” and substitute the following:“means any income tax, corporation tax, capital gains tax, value-added tax, excise duty, customs duty, stamp duty, gift tax, inheritance tax, local property tax or any other levy or charge that is placed under the care and management of the...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Simon Harris: I move amendment No. 6:In page 25, between lines 15 and 16, to insert the following:“(11) Where a party applies in writing for a direction, the party shall, at the time of such application, send a copy of the application to the other party.”.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Simon Harris: I move amendment No. 7:In page 26, line 6, to delete “or withdrawal”.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Simon Harris: I move amendment No. 8:In page 27, to delete lines 8 to 10 and substitute the following:“(d) the grounds for the appeal in sufficient detail for the Appeal Commissioners to be able to understand those grounds, and (e) any other matters that, for the time being, are stipulated by the Appeal Commissioners for the purposes of this subsection.”.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Simon Harris: I move amendment No. 9:In page 30, line 9, to delete “preliminary”. The Bill envisages that as part of their case management function, the appeal commissioners will hold informal preliminary hearings in advance of the more formal full hearing at which evidence will be presented. It is expected that preliminary hearings will deal with such matters as reviewing the progress of...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Simon Harris: I move amendment No. 10:In page 31, line 33, to delete "preliminary hearing" and substitute "meeting in the nature of, and referred to subsequently in this Part as, a case management conference".