Results 14,841-14,860 of 32,961 for speaker:Paschal Donohoe

Written Answers — Department of Finance: Corporation Tax (10 Oct 2018)

Paschal Donohoe: I am informed by Revenue that timeline information in respect of losses (to show the age profile of losses and unused capital allowances associated with claims) is not available on tax returns. While it is likely that restricting the use of these losses, including unused capital allowances, could lead to large theoretical gains depending on the time limit chosen, it is not possible to provide...

Written Answers — Department of Finance: Tax Collection (10 Oct 2018)

Paschal Donohoe: I propose to take Questions Nos. 57 to 61, inclusive, together. Tax administrations generally use assets and/or wealth as their main criteria for determining a HWI, while some also include income criteria. I am advised by Revenue that its criterion to be considered a HWI and come within the management of the HWI Units of its Large Cases Division is individuals with net assets of over...

Written Answers — Department of Finance: Tax Reliefs Availability (10 Oct 2018)

Paschal Donohoe: As I indicated in my reply to the Deputy's question in April last, a review of the appropriate treatment for tax purposes of trade union subscriptions and professional body fees was carried out by my Department in 2016, and included in the 2016 report on tax expenditures published on Budget day 2016. The review concluded that: "... analysis of the scheme using the principles laid down by the...

Written Answers — Department of Public Expenditure and Reform: Pensions Data (10 Oct 2018)

Paschal Donohoe: I propose to take Questions Nos. 63 to 66, inclusive, together. An actuarial review of the accrued liability in respect of current and former public service employees’ occupational pensions was last carried out by my Department over 2017 in respect of year-end 2015. The latest review was undertaken on behalf of the Central Statistics Office who are required to show the accrued...

Written Answers — Department of Public Expenditure and Reform: Public Sector Staff Retirements (10 Oct 2018)

Paschal Donohoe: The Public Service Superannuation (Age of Retirement) Bill 2018 was published on 9 July and passed all stages in the Seanad on 17 July. The Bill is being treated as a priority and the intention is to secure enactment of the legislation as early as possible in the current term. Once the Bill is enacted and commenced, the majority of public servants recruited prior to 1 April 2004 will have...

Written Answers — Department of Finance: Tax Credits (11 Oct 2018)

Paschal Donohoe: I am advised by Revenue that the person in question is still in receipt of the Single Person Child Carer Credit (SPCCC). The credit, which can only be claimed by one parent for any individual year, has been with the individual since it was relinquished by the child’s mother in February 2014 and Revenue is not aware of any change to this arrangement.

Written Answers — Department of Finance: Film Industry Tax Reliefs (11 Oct 2018)

Paschal Donohoe: I am advised by Revenue that they cannot comment on individual cases.  However, they have provided the following general information in relation to the administration and review of claims for the film tax credit under Section 481, Taxes Consolidation Act 1997. Under section 481, in general terms a company which produces a film can claim a payable tax credit of 32% of the lower of: ...

Written Answers — Department of Finance: VAT Rate Application (11 Oct 2018)

Paschal Donohoe: I propose to take Questions Nos. 47 and 51 together. Issues of clarity and consistency relating to the VAT rating of health food supplements arise from the fact that a small selection of food supplements have historically been applied at the zero rate of VAT by concession of the Revenue Commissioners since the introduction of VAT in 1972.  The majority of food...

Written Answers — Department of Finance: Revenue Commissioners Enforcement Activity (11 Oct 2018)

Paschal Donohoe: Revenue plays a vital role in support of legitimate business and in the protection of consumers through its role in ensuring that Intellectual Property Rights are preserved and supported. I am advised by Revenue for those reasons the seizure of a wide range of counterfeit goods, including clothing, arises. Fake copies of well-known brands infringe on the Intellectual Property...

Written Answers — Department of Finance: Illicit Trade (11 Oct 2018)

Paschal Donohoe: I am advised by Revenue that importations of single parcel consignments from non-EU countries through Irish ports and airports are generally carried out either by express couriers or through the postal system. In the case of express couriers, they make import declarations and pay duty and VAT, where payable, to Revenue. In respect of imports via the postal system, the parcels are presented by...

Written Answers — Department of Finance: Tax Reliefs Costs (11 Oct 2018)

Paschal Donohoe: I am advised by Revenue that due to the way in which a taxpayer‘s tax liability is determined, i.e. on all sources of incomes as a whole, it is not possible to provide exact figures in relation to the tax foregone as a result of the provision of mortgage interest relief on rental income. However, using the total amount of interest declared on Income Tax returns, for both residential...

Written Answers — Department of Public Expenditure and Reform: Flood Risk Management (11 Oct 2018)

Paschal Donohoe: The Office of Public Works (OPW) is responsible for the maintenance of Arterial Drainage Schemes and catchment drainage schemes designated under the Arterial Drainage Acts of 1945 and 1995.   The Sluice gate referred to by the Deputy forms part of the River Maine Catchment Drainage Scheme for which the OPW has maintenance responsibility. The structure in question is a double sluice...

Written Answers — Department of Finance: Departmental Staff Data (16 Oct 2018)

Paschal Donohoe: I wish to inform the Deputy that since 7 July 2015 six staff members have been promoted to Principal from internal competitions as follows: Year Male Female 2015 0 0 2016 3 0 2017 0 1 2018 to date 1 1 In addition three staff were promoted to Principal from open competitions and assigned to my Department and a further eleven staff transferred out to other Departments on promotion to...

Written Answers — Department of Finance: Excise Duties (16 Oct 2018)

Paschal Donohoe: I propose to take Questions Nos. 137 to 139, inclusive, together. In response to Question No. 137, I am advised by Revenue that the available information is the tax changes and the trade increases to the most popular price category, MPPC, for a 20 pack of cigarettes during the period 1990 to date. The information is set out in the following table and is displayed in cents. Budget Day...

Written Answers — Department of Finance: Revenue Commissioners Data (16 Oct 2018)

Paschal Donohoe: I propose to take Questions Nos. 140, and 142 to 151, inclusive, together. The information requested by the Deputy in respect of seizures by Revenue of psychoactive substances, narcotic drugs, illegal firearms and offensive weapons is set out in the following tables. I am advised by Revenue that firearms, offensive weapons and bullets are recorded as a single category in their records of...

Written Answers — Department of Finance: Illicit Trade in Tobacco (16 Oct 2018)

Paschal Donohoe: I propose to take Questions Nos. 141 and 152 together. Regarding question No. 141, I am advised by Revenue that the number of cigarettes seized by Revenue in each year since 2005 is set out in the following table. Year Quantity (million) 2005 51.3 2006 52.3 2007 75.5 2008 135.2 2009 218.5 2010 178.4 2011 109.1 2012 95.6 2013 40.8 2014 53.4 2015 67.9 2016 44.6 2017 34.2 2018*...

Written Answers — Department of Finance: Tax Settlements (16 Oct 2018)

Paschal Donohoe: I am advised by Revenue that the discussions referred to in my response to the Deputy’s previous Question on this matter (Question No. 139 of 18 September 2018) are still ongoing. Revenue has confirmed that once the outstanding issues are fully clarified and resolved it will be possible to review the 35% RCT rate.

Written Answers — Department of Finance: Tax Clearance Certificates (16 Oct 2018)

Paschal Donohoe: I am advised by Revenue that there is no record of an application by the person concerned for tax clearance. There is a real-time online facility available to facilitate applications for tax clearance – the system can be accessed via ROS (business customers) or MyAccount (PAYE and non-ROS customers). In certain circumstances, applicants can apply for a Tax Clearance Certificate by...

Written Answers — Department of Finance: Living City Initiative (16 Oct 2018)

Paschal Donohoe: As the Deputy may be aware, in order to qualify for tax relief under the Living City Initiative, the property must be located wholly within a “special regeneration area”. This condition is provided for by s. 372AAB (1) of the Taxes Consolidation Act 1997 which provides as follows: "qualifying premises' means a relevant house - (a) the site of which is wholly within a special...

Written Answers — Department of Finance: VAT Rate Increases (16 Oct 2018)

Paschal Donohoe: I propose to take Questions Nos. 156 to 158, inclusive, together. The supply of food and drink for human consumption in the premises of all sporting organisations, irrespective of whether the organisation is operated by a local authority or by a sports club that is members owned or commercial in nature, is liable to VAT at the same rates that apply in other locations such as restaurants...