Results 15,761-15,780 of 27,945 for speaker:Michael McGrath

Written Answers — Department of Finance: Financial Services Regulation (28 Nov 2017)

Michael McGrath: 132. To ask the Minister for Finance his views on the fact that certain banks in recent years forced loan guarantors (details supplied) to take out life insurance policies in respect of a mortgage for another family member; and if he will make a statement on the matter. [50671/17]

Written Answers — Department of Public Expenditure and Reform: Pension Provisions (28 Nov 2017)

Michael McGrath: 140. To ask the Minister for Public Expenditure and Reform if he will address a matter raised in correspondence (details supplied) regarding the financial emergency measures in the public interest legislation; and if he will make a statement on the matter. [49899/17]

Written Answers — Department of Education and Skills: Special Educational Needs Service Provision (28 Nov 2017)

Michael McGrath: 163. To ask the Minister for Education and Skills if a secondary school (details supplied) in County Cork with an ASD unit will be enrolling new children into first year for the 2018-2019 school year; and if he will make a statement on the matter. [49955/17]

Written Answers — Department of Health: Services for People with Disabilities (28 Nov 2017)

Michael McGrath: 336. To ask the Minister for Health the length of time a person (details supplied) in County Cork has been on the waiting list for an assessment of need; when they will have an assessment of need; and if he will make a statement on the matter. [49979/17]

Written Answers — Department of Health: Autism Support Services (28 Nov 2017)

Michael McGrath: 434. To ask the Minister for Health if his Department and the HSE are pursuing a policy of providing an appropriate day service for school leavers with autism; and if he will make a statement on the matter. [50449/17]

Written Answers — Department of Health: Health Services (28 Nov 2017)

Michael McGrath: 438. To ask the Minister for Health when a person (details supplied) in County Cork will undergo an assessment. [50477/17]

Written Answers — Department of Communications, Climate Action and Environment: Broadband Service Provision (28 Nov 2017)

Michael McGrath: 508. To ask the Minister for Communications, Climate Action and Environment the expected roll-out of broadband under the national broadband plan to homes at a location (details supplied) in County Cork; and if he will make a statement on the matter. [49872/17]

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Paradise Papers: Chairman, Office of the Revenue Commissioners (29 Nov 2017)

Michael McGrath: Can Mr. Cody tease out how the general anti-avoidance provisions in the Taxes Consolidation Acts work in practice, where Revenue believes a structure is designed with this purpose of avoiding tax and has no underlying economic purpose? All tax structures and transactions will be based on advice and with a view to minimising or avoiding tax. In what circumstances would Revenue invoke those...

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Paradise Papers: Chairman, Office of the Revenue Commissioners (29 Nov 2017)

Michael McGrath: Is it used much in practice?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Paradise Papers: Chairman, Office of the Revenue Commissioners (29 Nov 2017)

Michael McGrath: I remember that.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Paradise Papers: Chairman, Office of the Revenue Commissioners (29 Nov 2017)

Michael McGrath: From the taxpayers' point of view, the commercial reality is that these schemes are entered into to avoid tax.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Paradise Papers: Chairman, Office of the Revenue Commissioners (29 Nov 2017)

Michael McGrath: It is a fine line.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Paradise Papers: Chairman, Office of the Revenue Commissioners (29 Nov 2017)

Michael McGrath: Deputy Boyd Barrett raised the issue of transfer pricing. What standard is used by Revenue is respect of transfer pricing and when was it last updated? It is an OECD standard?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Paradise Papers: Chairman, Office of the Revenue Commissioners (29 Nov 2017)

Michael McGrath: That principle from 2010 is still the standard.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Paradise Papers: Chairman, Office of the Revenue Commissioners (29 Nov 2017)

Michael McGrath: We have not done that yet, however.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Paradise Papers: Chairman, Office of the Revenue Commissioners (29 Nov 2017)

Michael McGrath: I have just a few more questions. Does Revenue have sufficient powers in respect of tackling offshore activity and dealing with the associated assets, structures and transactions? Does it have all the powers it needs?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Paradise Papers: Chairman, Office of the Revenue Commissioners (29 Nov 2017)

Michael McGrath: In the context of the phrase "by and large", what has Revenue sought that it has not got?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Paradise Papers: Chairman, Office of the Revenue Commissioners (29 Nov 2017)

Michael McGrath: Overall, Mr. Cody appears satisfied with the powers available to the Revenue Commissioners. Is that the message I am hearing?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Paradise Papers: Chairman, Office of the Revenue Commissioners (29 Nov 2017)

Michael McGrath: Mr. Cody could say he is satisfied with them for now.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Paradise Papers: Chairman, Office of the Revenue Commissioners (29 Nov 2017)

Michael McGrath: It is a serious question. I would like to know whether Mr. Cody is satisfied with the powers available to the Revenue Commissioners. If not, we could explore and press the matter further.