Results 16,561-16,580 of 27,945 for speaker:Michael McGrath

Written Answers — Department of Justice and Equality: Criminal Injuries Compensation Tribunal Applications (20 Mar 2018)

Michael McGrath: 340. To ask the Tánaiste and Minister for Justice and Equality when a hearing will take place in relation to an application to the Criminal Injuries Compensation Tribunal (details supplied); and if he will make a statement on the matter. [12362/18]

Written Answers — Department of Health: HSE Complaints Procedures (20 Mar 2018)

Michael McGrath: 572. To ask the Minister for Health the status of a complaint by a person (details supplied) submitted to the HSE in March 2017. [12437/18]

Written Answers — Department of Communications, Climate Action and Environment: Noise Pollution (20 Mar 2018)

Michael McGrath: 792. To ask the Minister for Communications, Climate Action and Environment the steps a person can take that is of the view that the noise levels emanating from their neighbour's residential property is excessive; and if he will make a statement on the matter. [12163/18]

Written Answers — Department of Housing, Planning, and Local Government: House Purchase Schemes (20 Mar 2018)

Michael McGrath: 1046. To ask the Minister for Housing, Planning, and Local Government if there are circumstances in which a couple might quality for the Rebuilding Ireland home loan in circumstances in which one of them previously had a mortgage in their name; and if he will make a statement on the matter. [12438/18]

Business Insurance: Motion [Private Members] (21 Mar 2018)

Michael McGrath: I move:That Dáil Éireann: recognises that: — micro-, small- and medium-sized enterprises currently employ nearly 970,000 people in Ireland according to the Central Statistics Office, which represents around 44 per cent of all those employed; — the cost of doing business in Ireland has been cited by the National Competitiveness Council as a major concern; —...

Business Insurance: Motion [Private Members] (21 Mar 2018)

Michael McGrath: I thank all of the contributors and again thank all of those who came to the Visitors Gallery to listen to the debate. What they will want to know is what the outcome of this will be, whether it will lead to any change and whether the Government will focus on delivery. That is what this has to be about. It is all very fine to pass a motion in the Dáil but it has to mean something....

Committee on Budgetary Oversight: Tax Relief on Trade Union Subscriptions: Fórsa (21 Mar 2018)

Michael McGrath: I welcome all our witnesses and thank them for their opening statements, and for providing the submission in advance. I want to clarify how the current system works. We are clear on the position of union subscriptions, the tax relief for which ended in 2011. The example of a self-employed persons, a farmer, was given. A trade union subscription is a deductible expense for a farmer in his...

Committee on Budgetary Oversight: Tax Relief on Trade Union Subscriptions: Fórsa (21 Mar 2018)

Michael McGrath: Does the employer also get a tax deduction? Is it a deductible expense?

Committee on Budgetary Oversight: Tax Relief on Trade Union Subscriptions: Fórsa (21 Mar 2018)

Michael McGrath: It is a deductible expense for the employer on its own financial statements, and the employee does not pay BIK. A Revenue guidance note was issued in January of this year that tightened up on the test that has to be applied in terms of the wholly, exclusively, necessarily test. Is the witness familiar with that?

Committee on Budgetary Oversight: Tax Relief on Trade Union Subscriptions: Fórsa (21 Mar 2018)

Michael McGrath: What was the effect of that change in practice? My understanding is that it must be a condition of an employee's employment that he or she is a member of a professional body for this BIK exemption to apply.

Committee on Budgetary Oversight: Tax Relief on Trade Union Subscriptions: Fórsa (21 Mar 2018)

Michael McGrath: It is tax free for the employer.

Committee on Budgetary Oversight: Tax Relief on Trade Union Subscriptions: Fórsa (21 Mar 2018)

Michael McGrath: Now, in March 2018, Mr. Cody is saying that the requirement is really only that the employer sign off that the membership of a body is necessary and that the exemption then applies.

Committee on Budgetary Oversight: Tax Relief on Trade Union Subscriptions: Fórsa (21 Mar 2018)

Michael McGrath: What is the position for an employee where the employer does not pay the subscription and the employee is paying his or her own subscription?

Committee on Budgetary Oversight: Tax Relief on Trade Union Subscriptions: Fórsa (21 Mar 2018)

Michael McGrath: The witness has outlined the existing legal position.

Committee on Budgetary Oversight: Tax Relief on Trade Union Subscriptions: Fórsa (21 Mar 2018)

Michael McGrath: Is it the case that there are many thousands of employees out there who are paying a professional subscription themselves instead of having it paid by their employers? It may not be absolutely necessary for these employees to be a member of an institution but it certainly enhances their professional qualifications and experience - they might benefit from continuing professional development,...

Committee on Budgetary Oversight: Tax Relief on Trade Union Subscriptions: Fórsa (21 Mar 2018)

Michael McGrath: The differential is between employed and self-employed people at present.

Committee on Budgetary Oversight: Tax Relief on Trade Union Subscriptions: Fórsa (21 Mar 2018)

Michael McGrath: In the review of what the Department of Finance did in 2016 a cost of €40 million was put on the reintroduction of the tax relief. Does the witness accept that figure? Is there a solid basis for that figure?

Committee on Budgetary Oversight: Tax Relief on Trade Union Subscriptions: Fórsa (21 Mar 2018)

Michael McGrath: This really comes down to a question of the best use of resources. There are many competing demands, not least from trade union members. They are quite legitimate. We have a current pay agreement, for example, but there will be future pay agreements as well. Many public services remain under huge pressure and certainly have not been restored following the economic crisis. Where does this...

Written Answers — Department of Education and Skills: Special Educational Needs Service Provision (22 Mar 2018)

Michael McGrath: 77. To ask the Minister for Education and Skills the steps his Department is taking to ensure that a child (details supplied) in Cork city receives an appropriate school place for 2018-19. [13423/18]

Written Answers — Department of Health: Hospitals Funding (22 Mar 2018)

Michael McGrath: 110. To ask the Minister for Health if a reply will issue to correspondence (details supplied) regarding funding for a hospital in Cork city. [13245/18]