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Written Answers — Department of Housing, Planning, and Local Government: Tax Exemptions (14 Dec 2021)

Darragh O'Brien: The Local Property Tax (LPT) exemption formulated by the Department of Finance only applies to homes which have received a Stage 1 approval – Confirmation of Eligibility letter under the Defective Concrete Blocks Grant Scheme. Homeowners outside of Donegal and Mayo are not currently entitled to apply for a Stage 1 approval and therefore an LPT exemption. If the Defective Concrete...

Written Answers — Department of Foreign Affairs and Trade: VAT Rate Application (12 Mar 2019)

Paschal Donohoe: ...together. VAT is governed by the EU VAT Directive, with which Irish VAT law must comply. The VAT treatment of food and drink in Ireland is varied and has developed over time. Most basic foods apply at the zero rate under an historical derogation from the normal VAT rules. Catered food primarily applies at the 13.5% reduced rate, including hot beverages. Most drinks apply at the...

Select Committee on Agriculture, Food and the Marine: Estimates for Public Services 2018
Vote 30 - Agriculture, Food and the Marine (Revised)
(27 Mar 2018)

Michael Creed: The original commitment was that we would meet the liability if everybody applied, which was 2.5 million ewes at €10 per ewe. Not all of them applied, so the liability ended up at approximately €20 million. In 2017, we paid an advance on that. The balancing liability will be paid in the second quarter of 2018. On Deputy Corcoran Kennedy's point about organics, we have...

Written Answers — Tax Code: Tax Code (28 Nov 2006)

Brian Cowen: The standard VAT rate of 21% applies to condoms. Under EU VAT law, with which Irish law must comply, it is not possible to introduce new zero rates of VAT, as we can only retain the zero rating that was in existence on 1 January 1991. Therefore it would not be possible to apply the zero rate of VAT to condoms. However, Member States are permitted to apply the reduced VAT rate to goods or...

Written Answers — Department of Education and Skills: School Admissions (1 Dec 2020)

Norma Foley: ...to Schools) Act 2018 act requires schools to clearly set out their selection criteria in their admission policies. Schools have discretion in relation to their admission criteria and how they are applied. Schools also have the discretion to apply different selection criteria for admission to a special class should they wish to do so. The criteria to be applied by schools and the order of...

Written Answers — Department of Finance: VAT Exemptions (22 Sep 2015)

Michael Noonan: As you are aware, Ireland applies the zero rate of VAT to children's clothing and shoes under defined circumstances. The VAT rating of goods and services is subject to the requirements of EU VAT law with which Irish VAT law must comply. In this regard, the rate of VAT that applies to a particular good or service is determined by the nature of the good or service, and not by the status of the...

Water Services Bill 2014: Committee Stage (Resumed) (11 Dec 2014)

Stephen Donnelly: ...them for wastewater in order to fund the wastewater treatment plant because the funding for that is in place through the taxes they already pay. If that is the rationale, why is it not being applied to boil water notices? Were one to apply that rationale, which I accept is not an unreasonable one to apply, although in the case of Arklow, it does not apply, surely one should be consistent...

Seanad: National Tourism Development Authority Bill, 2002: Report and Final Stages. (5 Dec 2002) See 9 other results from this debate

Martin Mansergh: The American system does not apply to this sort of appointment. It applies to ambassadorial and other significant political appointments and would not be in order for an appointment to a tourism board. Even if the principle is arguable, it is being applied at too low a level.

Written Answers — Sports Capital Programme: Sports Capital Programme (13 May 2004) See 1 other result from this answer

Michael Ring: Question 137: To ask the Minister for Arts, Sport and Tourism the organisations which applied for funding under the capital sports programme 2004; when each organisation applied; the amount of funding each organisation applied for; and the amount granted to those which were successful. [14003/04]

Civil Service Regulation (Amendment) Bill 2004: Report Stage (Resumed) and Final Stage. (15 Jun 2005)

Dan Boyle: It applies to the Bill in general. We are talking about mechanisms by which people can be dismissed from the Civil Service and I am asking if the provision in the code that applies to retirement also applies to people who are dismissed from the Civil Service.

Overseas Missions. (28 Mar 2006)

Willie O'Dea: All three elements of the triple lock apply when more than 12 troops are committed overseas. When there are less than 12, two elements apply and they have been applied in this case.

Overseas Missions. (9 May 2006)

Willie O'Dea: The 30-year rule applies to some of the material retained by the military. I will check the files to which that rule applies. I do not know whether it applies to all of the data concerned, but I will check it out.

Written Answers — Social Welfare Benefits: Social Welfare Benefits (24 Sep 2008)

Róisín Shortall: Question 1352: To ask the Minister for Social and Family Affairs the general criteria applying to those applying to their local community welfare officer for humanitarian aid following the August 2008 floods; if income thresholds are applied; and if she will make a statement on the matter. [31164/08]

Written Answers — Community Employment Schemes: Community Employment Schemes (26 Jan 2010)

Mary Coughlan: As Community Employment Supervisors are employees of Community Employment scheme sponsors and the pension levy was not applied to them, the recent pay adjustments, as applied under the Financial Emergency Measures in the Public Interest (No. 2) Act 2009, do not apply.

Written Answers — Social Welfare Code: Social Welfare Code (20 Jul 2011)

Bernard Durkan: Question 199: To ask the Minister for Social Protection if habitual residency clause criteria, as applied here to persons born in the UK, is similarly applied to Irish persons applying for social welfare payments in the UK; and if she will make a statement on the matter. [21854/11]

Public Accounts Committee: 2011 Appropriation Accounts and Annual Report of the Comptroller and Auditor General
Vote 6 - Office of the Minister for Finance
Chapter 1 - Financial Outturn for 2011
Chapter 2 - Government Debt
Chapter 3 - Banking and Insurance Measures
Chapter 5 - EU Financial Transactions
(7 Mar 2013)

Mr. John Moran: The rules would apply to all Irish banks and indeed to all operations. They apply to all European banks to which the directive applies, including Irish banks-----

Leaders' Questions (27 Mar 2013)

Enda Kenny: Let us put an end to that debate now. It does not apply. It will not apply and it cannot apply in any circumstance.

Ceisteanna - Questions (Resumed): Ministerial Appointments (25 Feb 2014)

Enda Kenny: No. I do not accept that at all. Clearly, that applies in every situation. People who apply for positions or for jobs are not necessarily going to be chosen by virtue of the fact that they apply.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: European Stability Mechanism (Amendment) Bill 2014: Committee Stage (8 Oct 2014)

Michael Noonan: No. I did not say that I did not know whether we should apply. I have committed to applying, but I said I do not want to be tied to a timeframe on applying.

Public Accounts Committee: Special Report No. 83 of the Comptroller and Auditor General: Managing Elective Day Surgery (6 Nov 2014)

John McGuinness: Before I call Deputy Fleming, how does one apply the code or why is the code not applied to some procedures? Professor Keane said the code has to be applied or each procedure has to have a code in order to get paid. Is that correct?

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