Results 17,781-17,800 of 27,019 for speaker:Michael Noonan
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)
Michael Noonan: Neither Revenue nor the Department of Finance is involved in the second home tax. That is a matter for the Department of the Environment, Community and Local Government. It took the proceedings, not the Department of Finance or Revenue.
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)
Michael Noonan: Revenue is collecting the household charge, not the NPPR.
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)
Michael Noonan: I will check now. My advice is that while it is difficult to arrive at a precise number, we are discussing a figure in the hundreds rather than the thousands. The table I have before me is not particularly clear and may be deceptive, but it probably gives the Deputy a flavour. The overall number of protective notifications received is 518. The overall number of protective notices under...
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)
Michael Noonan: I move amendment No. 92: In page 106, to delete lines 24 to 35 and substitute the following:" "(4) (a) Where a person is a marketer of a transaction that it would be reasonable to consider is a disclosable transaction and the promoter of that transaction has not provided the marketer with a transaction number for that transaction in accordance with section 817E, then within 30 working days...
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)
Michael Noonan: I will refer to the amendments in the order in which they arise. I am aware of the issues that Deputy Boyd Barrett is attempting to address with his proposed amendment No. 93. Officials of the Department of Finance, with officials of the Department of Environment, Community and Local Government, have been examining the alternatives other than testing that may be available to confirm...
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)
Michael Noonan: First, we anticipated the Deputy would raise this issue on Committee Stage and, consequently, the information I put on the record is from a speaking note provided in consultation with the Department of the Environment, Community and Local Government. Beyond that, I do not have relevant information. However, that Department is prepared to accept information and to advise when it receives the...
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)
Michael Noonan: Yes, but most properties would have some value.
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)
Michael Noonan: I cannot really have a constructive conversation with the Deputy in this regard-----
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)
Michael Noonan: -----because I am relying on the speaking note provided.
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)
Michael Noonan: The Deputy will observe the excellence of my prophetic advisers.
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)
Michael Noonan: My note states there are particular circumstances attaching to the pyrite problems in hardcore, which made legal recourse particularly difficult for affected home owners to pursue, namely, traceability of the defective material. Most of the houses affected by pyrite heave were located in housing estates in which a number of different builders were involved and the hardcore material may have...
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)
Michael Noonan: A provision was not put into the local property tax legislation to deal with houses that had building defects. There simply was a provision made for houses affected by pyrite because of the difficulties in that regard. However, if the Deputy pursues this with-----
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)
Michael Noonan: The Deputy should pursue it with the Department of the Environment, Community and Local Government.
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)
Michael Noonan: I am not closing the Deputy out and he may come back and discuss it again, either formally or informally.
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)
Michael Noonan: Section 114 of the Taxes Consolidation Act 1997 provides for a tax deduction solely in respect of expenses of travel necessarily incurred in the performance of the duties of an office or employment. In general terms, this means that travel expenses incurred by an employee or office holder travelling to or from work do not qualify for a tax deduction and, where an employer pays or reimburses...
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)
Michael Noonan: There are anomalies as well. There could be a difference of tax treatment for a person travelling from Belfast compared to a person travelling from Cork to Dublin, one being outside the jurisdiction.
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)
Michael Noonan: I move amendment No. 98: In page 124, between lines 17 and 18, to insert the following:“6. Section 21 of the Finance Act 2013 is amended in subsection (1)(m) by deleting “(c),”.”.
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)
Michael Noonan: I move amendment No. 99: In page 124, line 20, to delete “paragraphs 1, 4 and 5” and substitute “paragraphs 1, 4, 5 and 6”.
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)
Michael Noonan: A taxes consolidation Bill.
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)
Michael Noonan: There are no specific plans at the moment.