Results 1,201-1,220 of 27,019 for speaker:Michael Noonan

Bretton Woods Agreements (Amendment) Bill 2011: Committee and Remaining Stages (19 Jan 2011)

Michael Noonan: They were consolidated into the Bill, as well as the amendments to which the Minister of State referred to in his speech.

Written Answers — Redundancy Payments: Redundancy Payments (25 Jan 2011)

Michael Noonan: Question 136: To ask the Tánaiste and Minister for Education and Skills when a redundancy payment will be granted to a person (details supplied); and if she will make a statement on the matter. [3364/11]

Written Answers — Special Educational Needs: Special Educational Needs (25 Jan 2011)

Michael Noonan: Question 146: To ask the Tánaiste and Minister for Education and Skills when a child (details supplied) in County Limerick and three other children on the waiting list for a special school in Limerick will be admitted to the school; and if she will make a statement on the matter. [3473/11]

Finance Bill 2011: Committee Stage (26 Jan 2011)

Michael Noonan: On a point of order, we are debating sections 1 to 38, inclusive. Deputy Barrett has a particular interest in the sections that relate to the reform of the private pensions regime. Is it in order for him to speak at this stage on one of the sections in this group, rather than confining his remarks to the amendment before the House?

Finance Bill 2011: Committee Stage (26 Jan 2011)

Michael Noonan: I would like to comment on the same matter.

Finance Bill 2011: Committee Stage (26 Jan 2011)

Michael Noonan: I want to make a few remarks on Deputy Burton's amendment. The introduction of a tax break as a lever should be available to the makers of public policy. When people get a tax break if they behave in a certain way, they are likely to behave in that way. When that course of action is more expensive, they are likely not to pursue it. The first time I heard about the use of tax breaks was in...

Finance Bill 2011: Committee Stage (26 Jan 2011)

Michael Noonan: -----to somebody who had never had anything to do with building or development. It was a deal purely to reduce the person's income tax liability. It was the extension of the tax break industry that destroyed it. This has resulted in a situation in which the man and woman on the street are saying that tax breaks are a bad idea and they should all be abolished. It was in view of this that...

Finance Bill 2011: Committee Stage (26 Jan 2011)

Michael Noonan: On a point of order, I always understood the position to be that a Report Stage amendment was not in order unless the material to be contained therein had been mentioned in the course of the Committee Stage debate, but not necessarily during the debate on the section in question.

Finance Bill 2011: Committee Stage (26 Jan 2011)

Michael Noonan: By the end of Committee Stage.

Finance Bill 2011: Committee Stage (26 Jan 2011)

Michael Noonan: I understand these sections address excise rates and a number of other matters. I am particularly interested in the provisions on excise rates in respect of hydrocarbon products. The Green Party's position was to seek to impose carbon taxes on various items, but differentiating between carbon taxes, excises and VAT impositions is difficult, given that all three apply to hydrocarbons. What...

Finance Bill 2011: Committee Stage (26 Jan 2011)

Michael Noonan: Will the Minister of State read his briefing note on this section?

Finance Bill 2011: Committee Stage (26 Jan 2011)

Michael Noonan: This area of taxation is complex. I understand the Minister of State to mean that, up to now, a farmer who sold his farm to the NRA, for example, and used all the proceeds to buy more agricultural land was exempt from capital acquisitions tax. Will the Minister of State outline the implications for a farmer who gives a site to a son or daughter? What is the position if a farmer's daughter...

Finance Bill 2011: Committee Stage (26 Jan 2011)

Michael Noonan: The Minister of State has answered my question. There is no policy change and the measure is closing a minor loophole.

Finance Bill 2011: Committee Stage (26 Jan 2011)

Michael Noonan: I move amendment No. 93: In page 205, subsection (1)(a), lines 35 and 36, to delete " "30 September" for "31 October" " and substitute " "30 June" for "31 August" ". This arose from the decision by the Minister in the draft finance Bill to bring forward the date of filing of tax returns on the part of certain taxpayers from 31 October to 30 September. I understand the Minister has agreed...

Finance Bill 2011: Committee Stage (26 Jan 2011)

Michael Noonan: In that case, will the Minister of State read his note?

Finance Bill 2011: Committee Stage (26 Jan 2011)

Michael Noonan: I move amendment No. 95a: In page 206, before section 67, but in Part 6, to insert the following new section: "67.--In respect of Section 14 (Annual Returns) of the Industrial and Provident Societies Acts 1893 (the 1893 Act): (a) to delete "March" and substitute "August", and (b) to delete "one month" and substitute "four months".".

Finance Bill 2011: Committee Stage (26 Jan 2011)

Michael Noonan: Has the appropriate Department any planned legislation that could serve as a vehicle for this amendment in the near future?

Finance Bill 2011: Committee Stage (26 Jan 2011)

Michael Noonan: In view of the Minister of State's reply, I will withdraw the amendment.

Finance Bill 2011: Committee Stage (26 Jan 2011)

Michael Noonan: I move amendment No. 96: In page 206, to delete lines 27 to 35 and substitute the following: " "(c) Where the Revenue Commissioners issue a notice of attachment in respect of any amount of money due by the relevant person to the taxpayer as emoluments under a contract of service, and where the relevant person is controlled by the taxpayer within the meaning of Section 10, the notice may...

Finance Bill 2011: Committee Stage (26 Jan 2011)

Michael Noonan: It is acceptable.