Results 9,961-9,980 of 11,861 for speaker:Brian Hayes

Seanad: Finance (Local Property Tax) (Amendment) Bill 2013: Committee and Remaining Stages (6 Mar 2013)

Brian Hayes: I very much agree with Senator Hayden.

Seanad: Finance (Local Property Tax) (Amendment) Bill 2013: Committee and Remaining Stages (6 Mar 2013)

Brian Hayes: No. This is a form of wealth tax. Senator Cullinane is opposing something which will be a significant-----

Seanad: Finance (Local Property Tax) (Amendment) Bill 2013: Committee and Remaining Stages (6 Mar 2013)

Brian Hayes: -----liability, a significant debt on people who have very substantial means and incomes in this country. I refer to the fact that the OECD has published information that Ireland has the second most progressive tax system in OECD countries, because of the adjustments occurring in recent years. The European Commission has stated that of the six most significant adjustments made by member...

Seanad: Finance (Local Property Tax) (Amendment) Bill 2013: Committee and Remaining Stages (6 Mar 2013)

Brian Hayes: Senator Cullinane suggests that he wants a wealth tax yet he is against this one where all the evidence shows that those who have very substantial homes and means will pay a hell of a lot more than other people. I find Sinn Féin's argument difficult to understand. It has no difficulty in imposing such measures in Northern Ireland. Sinn Féin in Northern Ireland claims it wants full fiscal...

Seanad: Finance (Local Property Tax) (Amendment) Bill 2013: Committee and Remaining Stages (6 Mar 2013)

Brian Hayes: -----which is put on the mantelpiece and which puts this subsidy in place. Sinn Féin members do not tell us how they would structure the taxation system when that subsidy would not be paid.

Seanad: Finance (Local Property Tax) (Amendment) Bill 2013: Committee and Remaining Stages (6 Mar 2013)

Brian Hayes: The issue here is very simple. The 4% interest is simple interest, not compound interest. It is not 4% interest on accumulation but rather it is 4% on what has not been paid. That is fair, in my view. Senator Norris argues that 5% is a hell of a lot but, in my view, 95% is even more.

Seanad: Finance (Local Property Tax) (Amendment) Bill 2013: Committee and Remaining Stages (6 Mar 2013)

Brian Hayes: If in a circumstance-----

Seanad: Finance (Local Property Tax) (Amendment) Bill 2013: Committee and Remaining Stages (6 Mar 2013)

Brian Hayes: It depends to whom one wants to leave it, of course. Some 95% is a substantial asset to be given to someone at some point. I listened to colleagues talking about the aspect of uncertainty and that local authorities can change it from 2015 onwards. I thought we were supposed to be in favour of giving significant fund-raising powers to local authorities which they can justify to their...

Written Answers — Department of Public Expenditure and Reform: Exchequer Revenue (7 Mar 2013)

Brian Hayes: The following table shows the income received by the State under licences granted to telecommunications companies in respect Garda masts. The figure for 2003 includes arrears for the previous years due as a result of an arbitration process. 1997 €282,624.56 1998 €383,615.65 1999 €919,804.26 2000 €72,044.76 2001 €628,308.43 2002...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (Resumed) (7 Mar 2013)

Brian Hayes: I move amendment No. 79: In page 124, lines 37 to 47, to delete paragraph (e) and substitute the following:“(e) in section 76(2)(a) by substituting the following for subparagraph (i):“(i) furnish to the Collector-General —(I) a true and correct return, prepared in accordance with regulations, of the total amount of tax which became due in that taxable period,...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (Resumed) (7 Mar 2013)

Brian Hayes: I move amendment No. 80: In page 125, paragraph (g), line 8, to delete “and”.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (Resumed) (7 Mar 2013)

Brian Hayes: I move amendment No. 81: In page 125, paragraph (h), line 12, to delete “section 22(3)”.” and substitute the following:“section 22(3), and(i) in section 95(4) by inserting the following after subparagraph (b):“(c) Where the letting referred to in paragraph (a)(iii) is a supply to which section 28(4) applies, the receiver or person exercising the power shall...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (Resumed) (7 Mar 2013)

Brian Hayes: I move amendment No. 82: In page 125, before section 68, to insert the following new section:68.—Section 59 of the Principal Act is amended —(a) in subsection (1), in paragraph (d) of the definition of “qualifying activities”, by substituting “paragraph 6(1), 7(1)” for “paragraph 6, 7”, and (b) in subsection (2), by substituting the...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (Resumed) (7 Mar 2013)

Brian Hayes: I move amendment No. 83: In page 126, line 39, to delete “is in possession” and substitute “takes possession”.These are technical amendments which are required to ensure the correct application of the capital goods scheme provisions of the Value-Added Tax Consolidation Act to receivers and mortgagees in possession.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (Resumed) (7 Mar 2013)

Brian Hayes: I move amendment No. 84: In page 126, line 40, to delete “has been appointed” and substitute “is appointed”.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (Resumed) (7 Mar 2013)

Brian Hayes: I move amendment No. 85: In page 127, lines 35 and 36, after “possession” to insert the following:“(other than where paragraph (h)* applies or on a disposal of the capital good)”.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (Resumed) (7 Mar 2013)

Brian Hayes: I move amendment No. 86: In page 127, line 37, after “ends” to insert “(other than where paragraph (h) applies)”.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (Resumed) (7 Mar 2013)

Brian Hayes: I move amendment No. 87: In page 128, lines 23 and 24, to delete “subsection (2)(b)(i) or (3)(b)(i)” and substitute “subsection (2)(b)(i), (3)(b)(i) or (4)(b)(i)”.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (Resumed) (7 Mar 2013)

Brian Hayes: I move amendment No. 88: In page 128, lines 34 and 35, to delete “subsection (2)(b)(i) or (3)(b)(i)” and substitute “subsection (2)(b)(i), (3)(b)(i) or (4)(b)(i)”.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (Resumed) (7 Mar 2013)

Brian Hayes: I move amendment No. 89: In page 128, line 41, after “balance” to insert “(if any)”.