Results 19,501-19,520 of 27,945 for speaker:Michael McGrath

Written Answers — Department of Finance: Tax Reliefs Data (4 Jul 2019)

Michael McGrath: 86. To ask the Minister for Finance the estimated cost of expanding the capital gains tax entrepreneurial relief to include individual external investors such as angel investors and so on; and if he will make a statement on the matter. [28764/19]

Written Answers — Department of Finance: Tax Reliefs Data (4 Jul 2019)

Michael McGrath: 87. To ask the Minister for Finance the number of persons based on the most recent data that have availed of the entrepreneurial relief for capital gains tax; the annual cost in this regard; and if he will make a statement on the matter. [28765/19]

Written Answers — Department of Finance: Universal Social Charge (4 Jul 2019)

Michael McGrath: 77. To ask the Minister for Finance the estimated first and full year costs of decreasing the non-PAYE USC surcharge from 3% to 2%, 1% and 0%, respectively; the estimated number of persons affected by such a change; and if he will make a statement on the matter. [28755/19]

Written Answers — Department of Finance: Tax Reliefs Data (4 Jul 2019)

Michael McGrath: 78. To ask the Minister for Finance the estimated first and full year cost of reducing the €75,000 limit to €40,000, €50,000 and €60,000, respectively, for the special assignee relief programme; and if he will make a statement on the matter. [28756/19]

Written Answers — Department of Finance: Tax Reliefs Data (4 Jul 2019)

Michael McGrath: 79. To ask the Minister for Finance the estimated first and full year cost of extending the special assignee relief programme to employees employed from outside an organisation rather than restricting it to employees moving within an organisation; and if he will make a statement on the matter. [28757/19]

Written Answers — Department of Finance: Tax Code (4 Jul 2019)

Michael McGrath: 80. To ask the Minister for Finance further to Parliamentary Question No. 79 of 21 June 2018, the estimated annual cost of removing the income tax, including USC and PRSI, on dividend income and replacing it with a flat rate of taxation on dividend income of 20%, 30% and 40%, respectively; and if he will make a statement on the matter. [28758/19]

Written Answers — Department of Finance: Tax Deduction Systems (4 Jul 2019)

Michael McGrath: 81. To ask the Minister for Finance the estimated annual cost of expanding the foreign earnings deduction to an extra country; and if he will make a statement on the matter. [28759/19]

Written Answers — Department of Finance: Tax Deduction Systems (4 Jul 2019)

Michael McGrath: 82. To ask the Minister for Finance the number of persons based on the most recent data that have availed of the foreign earnings deduction per annum; the annual cost in this regard; and if he will make a statement on the matter. [28760/19]

Written Answers — Department of Finance: Employment Investment Incentive Scheme Data (4 Jul 2019)

Michael McGrath: 83. To ask the Minister for Finance the estimated annual cost of removing the 30% share ownership restriction for the EIIS; and if he will make a statement on the matter. [28761/19]

Written Answers — Department of Finance: Employment Investment Incentive Scheme Data (4 Jul 2019)

Michael McGrath: 84. To ask the Minister for Finance the estimated annual cost of increasing the annual cap for the EIIS from €150,000 to €1 million; and if he will make a statement on the matter. [28762/19]

Written Answers — Department of Finance: Tax Data (4 Jul 2019)

Michael McGrath: 85. To ask the Minister for Finance the estimated full year cost of expanding the Start-Up Refunds for Entrepreneurs, SURE, scheme to include new business founders that were previously self-employed; the number of persons availing of the SURE scheme; the cost of the scheme; and if he will make a statement on the matter. [28763/19]

Written Answers — Department of Finance: VAT Registration (4 Jul 2019)

Michael McGrath: 88. To ask the Minister for Finance the estimated cost of increasing the VAT registration threshold for SMEs and the self-employed to €50,000, €60,000, €80,000 and €90,000, respectively; if this is possible under EU regulations on VAT; and if he will make a statement on the matter. [28766/19]

Written Answers — Department of Finance: Tax Credits (4 Jul 2019)

Michael McGrath: 89. To ask the Minister for Finance the estimated full year cost of increasing the research and development tax credit to 30% for unquoted SME companies; and if he will make a statement on the matter. [28767/19]

Written Answers — Department of Finance: Tax Credits (4 Jul 2019)

Michael McGrath: 90. To ask the Minister for Finance the estimated full year cost of removing the restriction on outsourcing for the research and development tax credit; and if he will make a statement on the matter. [28768/19]

Written Answers — Department of Finance: Tax Credits (4 Jul 2019)

Michael McGrath: 91. To ask the Minister for Finance the estimated full year cost of accelerating the research and development tax credit from 33 months to 12 months for a start-up SME; and if he will make a statement on the matter. [28769/19]

Written Answers — Department of Finance: Tax Credits (4 Jul 2019)

Michael McGrath: 92. To ask the Minister for Finance the estimated full year cost of having up-front research and development tax credit refunds for early stage scaling companies; and if he will make a statement on the matter. [28770/19]

Written Answers — Department of Finance: Tax Credits (4 Jul 2019)

Michael McGrath: 93. To ask the Minister for Finance the estimated full year cost of moving to a pre-approval process for the research and development tax credit; and if he will make a statement on the matter. [28771/19]

Written Answers — Department of Finance: Small and Medium Enterprises Supports (4 Jul 2019)

Michael McGrath: 95. To ask the Minister for Finance the estimated full year cost of removing the restriction for the key employee engagement programme, KEEP, on employees to work in a single company in a group in order to enable them to work in the companies within a group structure; and if he will make a statement on the matter. [28791/19]

Written Answers — Department of Finance: Small and Medium Enterprises Supports (4 Jul 2019)

Michael McGrath: 96. To ask the Minister for Finance the estimated full year cost of removing the requirement for an employee to work full-time in a company for the key employee engagement programme, KEEP; and if he will make a statement on the matter. [28792/19]

Written Answers — Department of Finance: Small and Medium Enterprises Supports (4 Jul 2019)

Michael McGrath: 97. To ask the Minister for Finance the estimated full year cost of removing the requirement for the key employee engagement programme, KEEP, that all shares in a company must be new shares; and if he will make a statement on the matter. [28793/19]