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Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Motor Insurance Insolvency Compensation Bill 2024: Committee Stage (3 Jul 2024)

Neale Richmond: I thank the Deputy. The directive imposes a strict three-month timeframe within which the compensation body must make an offer of compensation or reasoned reply to the claimant. In order to work within these strict timeframes, any audit that is carried out on an ex-ante basis needs to balance the interests of carrying out a comprehensive audit of as many claims as possible with the...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Motor Insurance Insolvency Compensation Bill 2024: Committee Stage (3 Jul 2024)

Neale Richmond: I move amendment No. 3: In page 29, after line 41, to insert the following: “Circumstances in which Compensation Body or compensation body (other) to be creditor of relevant insurer 30. The Act of 1964 is amended by the insertion of the following section after section 3J: “3K. (1) The Compensation Body shall, in the case of any compensation paid by it under section 9 of...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Motor Insurance Insolvency Compensation Bill 2024: Committee Stage (3 Jul 2024)

Neale Richmond: No.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Motor Insurance Insolvency Compensation Bill 2024: Committee Stage (3 Jul 2024)

Neale Richmond: That is not in my gift. The Deputy knows better than I that there is a very busy legislative schedule but we asked the Chief Whip to get this to this as soon as possible, potentially next Wednesday. I thank the Leas-Chathaoirleach and the committee for this session, particularly for allowing us to go into private session to provide clarification. I hope it will be next Wednesday, all going...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Double Taxation Relief (Taxes on Income) (Jersey) Order 2024 and Double Taxation Relief (Taxes on Income) (Sultanate of Oman) Order 2024: Motion (3 Jul 2024)

Neale Richmond: I am pleased to be here today to bring before the committee two draft Government orders giving force of law in Ireland to a new double taxation agreement with Oman and, separately, a new protocol to the existing limited-scope double taxation agreement with Jersey. The new double taxation agreement with Oman was signed by ambassador H.E. Gerry Cunningham, Ireland’s representative to...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Double Taxation Relief (Taxes on Income) (Jersey) Order 2024 and Double Taxation Relief (Taxes on Income) (Sultanate of Oman) Order 2024: Motion (3 Jul 2024)

Neale Richmond: Does the Deputy want me to answer her questions individually or as a block?

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Double Taxation Relief (Taxes on Income) (Jersey) Order 2024 and Double Taxation Relief (Taxes on Income) (Sultanate of Oman) Order 2024: Motion (3 Jul 2024)

Neale Richmond: As stated, the protocol incorporates two minimum standards to combat the abuse of tax treaties as agreed under action six of the BEPS project, which relates to tax planning. The first is contained in Article 1 of the protocol and inserts a new preamble into the original agreement. The preamble contains an express statement emphasising the role of the treaty in combating abuse. The second...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Double Taxation Relief (Taxes on Income) (Jersey) Order 2024 and Double Taxation Relief (Taxes on Income) (Sultanate of Oman) Order 2024: Motion (3 Jul 2024)

Neale Richmond: It might be easier to answer them in a block, if that is all right.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Double Taxation Relief (Taxes on Income) (Jersey) Order 2024 and Double Taxation Relief (Taxes on Income) (Sultanate of Oman) Order 2024: Motion (3 Jul 2024)

Neale Richmond: Absolutely. I appreciate the technical nature of the questions. It is important to state that the treaty only covers a limited class, namely, the income of individuals. It does not cover corporations, as such, or businesses. It is just individuals. It is focused on that and allows for the usual sort of monitoring of individual compliance. The monitoring relates to what those sources of...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Double Taxation Relief (Taxes on Income) (Jersey) Order 2024 and Double Taxation Relief (Taxes on Income) (Sultanate of Oman) Order 2024: Motion (3 Jul 2024)

Neale Richmond: If they are paying their tax in Jersey, they should be domiciled there. That is how it works. If they are living in Ireland for an extended period, they are liable to pay tax here. However, if they are living in Jersey for an extended period, and that is where they are based and domiciled, they are liable for taxation in Jersey.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Double Taxation Relief (Taxes on Income) (Jersey) Order 2024 and Double Taxation Relief (Taxes on Income) (Sultanate of Oman) Order 2024: Motion (3 Jul 2024)

Neale Richmond: No. A person can only be resident in one country and he or she has to pay tax in the country in which he or she is resident. The treaty has very clear rules on that. It is quite similar in any example. A person cannot simply live here and pay tax in Jersey. If someone is primarily living here, he or she pays tax here. Equally, if he or she is primarily living in Jersey, there is nothing...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Double Taxation Relief (Taxes on Income) (Jersey) Order 2024 and Double Taxation Relief (Taxes on Income) (Sultanate of Oman) Order 2024: Motion (3 Jul 2024)

Neale Richmond: No. As I said, the treaty has very clear rules. This is the sort of thing the treaty seeks to prevent.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Double Taxation Relief (Taxes on Income) (Jersey) Order 2024 and Double Taxation Relief (Taxes on Income) (Sultanate of Oman) Order 2024: Motion (3 Jul 2024)

Neale Richmond: London is a bit different, as the Deputy will appreciate, because of Jersey's status in the United Kingdom. This is obviously a protocol between Ireland and Jersey. It would be inappropriate for me to comment on the rules of the Treasury, but it is a totally different situation for one thing and perhaps also a slightly different time as well with respect to the advent of double taxation...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Double Taxation Relief (Taxes on Income) (Jersey) Order 2024 and Double Taxation Relief (Taxes on Income) (Sultanate of Oman) Order 2024: Motion (3 Jul 2024)

Neale Richmond: Absolutely not. The agreement is designed to prevent that. It will help prevent that, and should do so completely.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Double Taxation Relief (Taxes on Income) (Jersey) Order 2024 and Double Taxation Relief (Taxes on Income) (Sultanate of Oman) Order 2024: Motion (3 Jul 2024)

Neale Richmond: None, other than to express gratitude to the Leas-Chathaoirleach, the committee and the secretariat for allowing us bring this swiftly to the committee's attention. We hope it will have a quick passage.

Motor Insurance Insolvency Compensation Bill 2024: Report and Final Stages (10 Jul 2024)

Neale Richmond: I have prepared copies of my statement for everyone. I will be very brief. In short, I sincerely thank all Deputies, in particular those on the finance committee on which both Deputy Farrell and I used to be members together, who contributed so constructively to the swift passage of this Bill, which will go a long way towards making life a little bit easier for motorists given the new sense...

CJEU Judgment in Apple State Aid Case: Statements (18 Sep 2024)

Neale Richmond: I thank all the Deputies who have spoken today from such a vast array of positions on this vital topic. The Apple case has been a high-profile, long-running case. I am glad that we had the opportunity to discuss it at some length in the House and it was pertinent that we did so. We have heard today from Deputies addressing the history of the case, the reasons behind taking the case, the...

Seanad: Nithe i dtosach suíonna - Commencement Matters: Physical Education (24 Sep 2024)

Neale Richmond: I sincerely thank Senator Crowe for raising this matter and for the opportunity to reply on behalf of the Minister of State, Deputy Byrne. The Department of Education and its support services continue to support all schools and teachers to deliver the full breadth and balance of the curriculum. Physical education is a core part of the curriculum at primary level, which seeks to satisfy the...

Seanad: Nithe i dtosach suíonna - Commencement Matters: Physical Education (24 Sep 2024)

Neale Richmond: I thank the Senator. I reassure him and the House that all qualified primary school teachers are fully qualified to teach the full spectrum of the primary curriculum, including physical education. Primary teachers undertake elements of physical education as part of their teacher training. Teachers refresh their training on an ongoing basis and use Croke Park days to enhance that.

Seanad: Nithe i dtosach suíonna - Commencement Matters: Schools Building Projects (24 Sep 2024)

Neale Richmond: I thank Senator Kyne for raising this matter as it provides me with the opportunity to outline to the Seanad on behalf of the Minister, Deputy Foley, the current position in relation to the major building project for Scoil Mhuire in Moycullen, County Galway, which counts Senator Kyne among its most illustrious past pupils. The major building project for Scoil Mhuire in Moycullen is...