Results 6,721-6,740 of 36,188 for speaker:Pearse Doherty

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (No. 2) Bill 2013: Committee Stage (26 Nov 2013)

Pearse Doherty: I understand. Subsection (3)(a) on page 10 reads, "Subject to the provisions of this section, where an individual (in this section referred to as ‘the claimant’), on making a claim [we will deal with the issue of is what a claim] in that behalf, proves that in a year of assessment...". Will the Minister point out if there is a part in the legislation that allows for this? I...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (No. 2) Bill 2013: Committee Stage (26 Nov 2013)

Pearse Doherty: The legislation provides for carrying forward the relief but not the aggregation of expenditure the Minister has explained. If one spends €3,000 in 2014 and €3,000 in 2015 and makes the claim in 2015, under subsection (3)(d) one can make a claim only if the qualifying expenditure is €5,000 as per the amendment. One cannot make a claim before that date. There is an...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (No. 2) Bill 2013: Committee Stage (26 Nov 2013)

Pearse Doherty: I move amendment No. 19: In page 12, line 30, to delete "7 working" and substitute "10 working".This concerns the time available for a contractor to submit details. When we speak about the section, I will come back to the issue of the claim because there is still a problem with subsection (3)(a). We could argue about whether it should be seven working days or ten working days, but a period...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (No. 2) Bill 2013: Committee Stage (26 Nov 2013)

Pearse Doherty: I appreciate the Minister accepting the amendment. It rounds it off to two weeks, which is better. I have tabled another amendment to deal with the rest of the section to which we will come.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (No. 2) Bill 2013: Committee Stage (26 Nov 2013)

Pearse Doherty: I can give the Chairman a list of finance legislation to which amendments were not accepted in principle or in practice by the Minister, as there is very little.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (No. 2) Bill 2013: Committee Stage (26 Nov 2013)

Pearse Doherty: I move amendment No. 24: In page 13, between lines 10 and 11, to insert the following:"(c) Where a qualifying contractor has not fulfilled the provisions set out in this subsection, the Revenue Commissioners, upon receipt of a claim from a claimant shall inform the contractor of the claim and final stated payment and inform the contractor that they are obliged to fulfil the requirements as...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (No. 2) Bill 2013: Committee Stage (26 Nov 2013)

Pearse Doherty: If a contractor does not go back to Revenue with this information, or goes back late, the claim is still valid. Is the claim void on any occasion if the contractor does not comply with the terms of this section? What happens if the contractor does not inform Revenue?

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (No. 2) Bill 2013: Committee Stage (26 Nov 2013)

Pearse Doherty: My amendment concerns the motivation of the contractor to supply the information. What happens if a contractor is tax compliant but did not submit the information within the timeframe? What if the contractor does not provide the information to the Revenue? I worked in the construction industry for several years. Getting people to complete a snagging list is quite difficult. The claim,...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (No. 2) Bill 2013: Committee Stage (26 Nov 2013)

Pearse Doherty: When the €5,000 is paid, it triggers the claim. Accordingly, in the year of assessment, the homeowner can make the claim. The requirement is that the homeowner must prove he or she has made payments to a qualifying contractor. However, they only have to prove they made the payments in the year of assessment. The officials need to re-examine this section as this could cause some...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (No. 2) Bill 2013: Committee Stage (26 Nov 2013)

Pearse Doherty: Due to the amendment that will allow additional contractors, there will be more than one unique reference number. Is this provided for under the legislation?

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (No. 2) Bill 2013: Committee Stage (26 Nov 2013)

Pearse Doherty: For the purpose of clarity, will those on the back-to-work enterprise allowance be eligible for payment under this section?

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (No. 2) Bill 2013: Committee Stage (26 Nov 2013)

Pearse Doherty: They do not have to lose one to avail of the other. That is good. Amendment No. 37 gets rid of crediting contributions. I ask the Minister to elaborate on why he made this change. Is it not the case that self-employed individuals who may not be in receipt of payments but were availing of crediting contributions will no longer be eligible under the section?

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (No. 2) Bill 2013: Committee Stage (26 Nov 2013)

Pearse Doherty: The original legislation defines unemployment payments as any payment, including crediting contributions, to a qualifying individual under the Social Welfare Acts. That wording is being amended so that unemployment benefit means a payment of jobseeker's benefit or jobseeker's allowance under the Social Welfare Acts. The amendment gets rid of crediting contributions. Would there not be a...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (No. 2) Bill 2013: Committee Stage (26 Nov 2013)

Pearse Doherty: Would that be the only circumstance where somebody would be receiving crediting contributions and no payment?

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (No. 2) Bill 2013: Committee Stage (26 Nov 2013)

Pearse Doherty: That is appreciated. It is more a question for the Department of Social Protection.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (No. 2) Bill 2013: Committee Stage (26 Nov 2013)

Pearse Doherty: Both Deputies Michael McGrath and Boyd Barrett have articulated why this should not go ahead and I am very supportive of their views. This is a wrong tax measure. It is a tax on single fathers. It is mean spirited, in my view. There are other options available to the Minister. It is estimated that 15,400 single fathers are availing of the tax credit. The design of the original tax...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (No. 2) Bill 2013: Committee Stage (26 Nov 2013)

Pearse Doherty: As there is a vote in the Dáil, there is no point in calling a vote.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (No. 2) Bill 2013: Committee Stage (26 Nov 2013)

Pearse Doherty: The Minister says that the cost of the tax relief is €0.5 billion. Is that €0.5 billion with the measures in this Bill or is it current? What will the cost be when this section is enacted?

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (No. 2) Bill 2013: Committee Stage (26 Nov 2013)

Pearse Doherty: What will be the 2014 figure?

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (No. 2) Bill 2013: Committee Stage (26 Nov 2013)

Pearse Doherty: Is that a reduction?