Results 8,041-8,060 of 9,184 for speaker:Jack Chambers

Written Answers — Department of Finance: Tax Reliefs (9 Jul 2024)

Jack Chambers: I wish to advise the Deputy that a deferred reply will be issued to him in respect of this Parliamentary Question, in line with Standing Order 51(1)(b).

Written Answers — Department of Finance: Customs and Excise (9 Jul 2024)

Jack Chambers: Revenue is committed to targeting the illicit tobacco trade and implements a range of measures to identify and target the smuggling, supply or sale of illicit tobacco, including duty free tobacco in excess of duty-free allowances, and where possible, prosecuting those involved. In its efforts to detect the importation of excess duty-free goods, Revenue uses a combination of risk analysis,...

Written Answers — Department of Finance: Tax Data (9 Jul 2024)

Jack Chambers: I am advised by Revenue that the number of residential properties subject to a deferral of Local Property Tax payment for 2023, broken down by county, is set out in the table below. County Number of deferrals Carlow 137 Cavan 188 Clare 291 Cork 1,205 ...

Written Answers — Department of Finance: Housing Schemes (9 Jul 2024)

Jack Chambers: I am advised by Revenue that the table below presents a breakdown of the number of Help to Buy claims in relation to County Cork by month for 2024, based on the date of approval. The table outlines the number of claims as well as the total and average claim amount (payment) per month. Month Number Total Claim Amount (€m) Average Claim Amount...

Written Answers — Department of Finance: Tax Forms (9 Jul 2024)

Jack Chambers: I am advised by Revenue that recent issues experienced by taxpayers and agents filing 2023 Income Tax returns arose following a system update on 15 June but that these issues were fully rectified on 26 June. Returns are being filed and processed as normal since then. Revenue engaged with the tax practitioner bodies and some third-party software providers in relation to the issues during...

Written Answers — Department of Finance: Universal Social Charge (9 Jul 2024)

Jack Chambers: The Universal Social Charge (USC) was designed and incorporated into the Irish taxation system in 2011 to replace the Health and Income Levies. Its primary purpose was to widen the tax base and to provide a steady income to the Exchequer to provide funding for public services. It is a more sustainable charge than those it replaced and is applied at a low rate on a wide base, which ensures...

Written Answers — Department of Finance: Tax Data (9 Jul 2024)

Jack Chambers: The Rent Tax Credit (RTC), as provided for in section 473B of the Taxes Consolidation Act 1997 (TCA 1997), was introduced by the Finance Act 2022 and may be claimed in respect of qualifying rent paid in 2022 and subsequent years to end-2025. I am advised by Revenue that RTC statistics currently available refer only to PAYE taxpayers. Data on self-assessed taxpayers are not yet available....

Written Answers — Department of Finance: Public Sector Staff (9 Jul 2024)

Jack Chambers: The Financial Services and Pensions Ombudsman (FSPO) is an independent, impartial, fair and free service that helps resolve complaints against financial service and pension providers from consumers and small businesses. It plays a vital role in the robust financial consumer protection framework in place in Ireland to support consumers of financial services. The FSPO's Workforce Plan for...

Written Answers — Department of Finance: Public Sector Staff (9 Jul 2024)

Jack Chambers: The Irish Financial Service Appeals Tribunal (IFSAT) Tribunal has no employees. Tribunal members are appointed by the President in accordance with the provisions of the Central Bank Act 1942 (as amended) and are assigned to hear and determine appeals on a case by case basis, as and when appeals are submitted to the Tribunal. As per provided for in section 57D, the Tribunal consists of...

Written Answers — Department of Finance: Public Sector Staff (9 Jul 2024)

Jack Chambers: In response to the Deputy’s question, I am informed that the Tax Appeals Commission (“the Commission”) is comprised of 32 staff: one Chairperson, 5 Temporary Appeal Commissioners and 26 administrative staff to support the Appeal Commissioners in their work. There are presently 4 vacancies for Appeal Commissioners at the Tier 3 grade. The Public Appointments Service...

Written Answers — Department of Finance: Tax Code (9 Jul 2024)

Jack Chambers: I assume the Deputy's question relates to Capital Acquisitions Tax (CAT) and the calibration of the thresholds provided for within CAT CAT is a tax which applies to both gifts and inheritances. For CAT purposes, the relationship between the person giving a gift or inheritance (i.e. the disponer) and the person who receives it (i.e. the beneficiary) determines the maximum amount, known as...

Written Answers — Department of Finance: Tax Reliefs (9 Jul 2024)

Jack Chambers: The Department of Finance has opened its pre-budget costings service, this is available with effect from 1 July 2024. The procedures for availing of this service are set out in a letter dated 1 July 2024 from the Secretary General of the Department to all recognised parties and technical groups in Dáil Éireann. To ensure efficiency and fairness, all costing requests should be made...

Written Answers — Department of Finance: Departmental Communications (9 Jul 2024)

Jack Chambers: I wish to advise the Deputy that as my Department is not public facing, there are no public helplines operated by my Department. As outlined on my Department's website, there is a main contact number which members of the public can ring if they have a query. My Department does not record calls and it is not something we have considered.

Written Answers — Department of Finance: Departmental Strategies (10 Jul 2024)

Jack Chambers: The Deputy should note that my Department and I share concerns that the Disabled Drivers and Disabled Passengers Scheme (DDS) is no longer fit-for-purpose and believe it should be replaced with a needs-based, grant-led approach for necessary vehicle adaptations that could serve to improve the functional mobility of the individual. However, this is very much a matter for Government as...

Written Answers — Department of Finance: Universal Social Charge (10 Jul 2024)

Jack Chambers: I am advised by Revenue that they do not have information specifying the number of craft apprentices or their income levels. As such, I am advised that it is not possible for Revenue to calculate the revenue effects sought by the Deputy.

Written Answers — Department of Finance: Housing Schemes (10 Jul 2024)

Jack Chambers: Section 477C of the Taxes Consolidation Act 1997 (TCA) requires that applicants for the Help to Buy (HTB) scheme must be first-time purchasers, which is defined as: " 'first-time purchaser' means an individual who, at the time of a claim under subsection (3) has not, either individually or jointly with any other person, previously purchased or previously built, directly or indirectly, on...

Written Answers — Department of Finance: Housing Policy (10 Jul 2024)

Jack Chambers: Officials in my Department are in constant communication with officials in the Department of Housing, Local Government and Heritage. This engagement happens formally, through various groups such as the Housing for All Secretary General Delivery Group and the Housing for All Investment Group, as well as regular communication on an informal basis. The Report of the Housing Commission is...

Written Answers — Department of Finance: Covid-19 Pandemic (10 Jul 2024)

Jack Chambers: Following a loan request by the then Minister for Finance on behalf of the Government, Ireland received a total of €2.492 billion on 30 March 2021 under the SURE EU programme. SURE, which stands for Support to mitigate Unemployment Risks in an Emergency, was a specific financial instrument created by the European Union to protect jobs and workers’ incomes in the context of the...

Written Answers — Department of Finance: Tax Rebates (10 Jul 2024)

Jack Chambers: From my predecessor’s reply of 11 June 2024 to the Deputy’s previous question (25508/24) about the rules governing the reclaim by a farmer of VAT incurred on plastic water troughs, the Deputy will understand that the VAT treatment of goods and services is subject to EU VAT law, with which Irish VAT law must comply. The Value-Added Tax (Refund of Tax)(Flat-rate Farmers) Order...

Written Answers — Department of Finance: Tax Data (10 Jul 2024)

Jack Chambers: Ireland’s taxation of fuel and electricity is governed by European Union law as set out in Directive 2003/96/EC, commonly known as the Energy Tax Directive (ETD). Four separate legislative frameworks provide for the application of excises to fuel and electricity. Liquid fuels and gas used as propellants are chargeable to Mineral Oil Tax (MOT). Natural gas used for all non-propellant...