Results 4,441-4,460 of 45,510 for speaker:Simon Harris

Written Answers — Department of Public Expenditure and Reform: Flood Relief Schemes (10 Dec 2015)

Simon Harris: Athleague is an Area for Further Assessment (AFA) under the Shannon Catchment Flood Risk Assessment and Management (CFRAM) Programme and detailed flood risk assessment is being carried out by engineering consultants on behalf of the Office of Public Works in partnership with Roscommon County Council. Draft predictive flood maps, produced under the Study, were the subject of a Public...

Written Answers — Department of Public Expenditure and Reform: Flood Relief Schemes (10 Dec 2015)

Simon Harris: Roscommon Town is an Area for Further Assessment (AFA) under the national Catchment Flood Risk Assessment and Management (CFRAM) Programme. A detailed flood risk assessment of Roscommon Town is being carried out by engineering consultants on behalf of the Office of Public Works (OPW) under the Shannon CFRAM Study, in partnership with Roscommon County Council. Draft predictive flood maps...

Written Answers — Department of Public Expenditure and Reform: Flood Relief Schemes (10 Dec 2015)

Simon Harris: Ballinasloe is an Area for Further Assessment (AFA) under the national Catchment Flood Risk Assessment and Management (CFRAM) Programme. A detailed flood risk assessment of Ballinasloe is being carried out by engineering consultants on behalf of the Office of Public Works (OPW) under the Shannon CFRAM Study, in partnership with Roscommon County Council. Draft predictive flood maps have been...

Finance (Tax Appeals) Bill 2015: Report and Final Stages (11 Dec 2015)

Simon Harris: I thank Deputy Lowry. Part 3 of the Bill contains provisions on the arrangements for transitioning from the old appeals process to the reformed appeals process. Provision has been made for the treatment of appeals that have already been made and are at various stages of the process when the new appeals process comes into operation. An additional matter which has had to be taken into...

Finance (Tax Appeals) Bill 2015: Report and Final Stages (11 Dec 2015)

Simon Harris: I can confirm that is the case.

Finance (Tax Appeals) Bill 2015: Report and Final Stages (11 Dec 2015)

Simon Harris: The High Court will have the discretion to refer it back to the new Appeal Commissioners where it feels that there are circumstances in which justice is best served by it doing so.

Finance (Tax Appeals) Bill 2015: Report and Final Stages (11 Dec 2015)

Simon Harris: This refers purely to transitional measures whereby, as the Deputy correctly says, both parties have not agreed to the case stated, the Appeal Commissioner has signed off on the case stated and referred it to the High Court and the High Court feels justice is best served by sending that back to the Appeal Commissioner for a hearing. It gives the High Court that flexibility, which is fair in...

Finance (Tax Appeals) Bill 2015: Report and Final Stages (11 Dec 2015)

Simon Harris: I thank the Deputy. There were differing views on this matter on Committee Stage. Deputy Michael McGrath had a view very different from that held by Deputy Pearse Doherty and the Minister listened carefully to what was quite a robust debate. These amendments concern the holding of public hearings in respect of tax appeals. Part 4, chapter 4, section 949Y of the Bill provides for a...

Finance (Tax Appeals) Bill 2015: Report and Final Stages (11 Dec 2015)

Simon Harris: I thank the Deputies. I partook in this discussion on Committee Stage with their respective party spokespersons. I accept that we have different views on the matter, so I will outline our rationale for proposing this. The current appeals process allows for an appeal by a taxpayer against a determination of the Appeal Commissioners to a judge of the Circuit Court. This Circuit Court stage...

Finance (Tax Appeals) Bill 2015: Report and Final Stages (11 Dec 2015)

Simon Harris: The Minister and I understand what the Deputy is trying to achieve by this amendment. While we do not disagree in principle with what is proposed - I had exchanges with Deputy Michael McGrath on this issue on Committee Stage - I am unable to accept the amendment for the following reasons. As Deputy Fleming will be aware, one of the key reforms being introduced is that the Appeal...

Finance (Tax Appeals) Bill 2015: Report and Final Stages (11 Dec 2015)

Simon Harris: I do not disagree with the Deputy that we should ensure that as much information as possible is available in an easy to digest way for the public. I am sure that is something on which all of us in this House can agree. I am informed by Revenue that they do refer to and provide data on High Court cases in their annual report. Perhaps the Deputy would reflect on that and if he comes up with...

Finance (Local Property Tax) (Amendment) (No. 2) Bill 2015: Order for Second Stage (11 Dec 2015)

Simon Harris: I move: "That Second Stage be taken now."

Finance (Local Property Tax) (Amendment) (No. 2) Bill 2015: Second Stage (11 Dec 2015)

Simon Harris: I move: "That the Bill be now read a Second Time." The objective of the local property tax introduced in 2012 is to broaden the domestic tax base and to replace some of the revenue from transaction-based taxes with an annual recurring property tax. Our reliance in the past on transaction-based taxes proved to be an unstable source of Government revenue. In contrast, the experience...

Finance (Local Property Tax) (Amendment) (No. 2) Bill 2015: Second Stage (11 Dec 2015)

Simon Harris: Why?

Finance (Local Property Tax) (Amendment) (No. 2) Bill 2015: Second Stage (11 Dec 2015)

Simon Harris: The Government led by the Deputy's party did that every year.

Finance (Local Property Tax) (Amendment) (No. 2) Bill 2015: Second Stage (11 Dec 2015)

Simon Harris: It is multi-annual funding. You do not understand it.

Finance (Local Property Tax) (Amendment) (No. 2) Bill 2015: Second Stage (11 Dec 2015)

Simon Harris: Yes.

Finance (Local Property Tax) (Amendment) (No. 2) Bill 2015: Second Stage (11 Dec 2015)

Simon Harris: That is not true.

Finance (Local Property Tax) (Amendment) (No. 2) Bill 2015: Second Stage (11 Dec 2015)

Simon Harris: The Deputy is the most partisan Member of the House.

Finance (Local Property Tax) (Amendment) (No. 2) Bill 2015: Second Stage (11 Dec 2015)

Simon Harris: I was not on the radio this morning.