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Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Vote 7 - Office of the Minister for Finance (Revised)
Vote 8 - Office of the Comptroller and Auditor General (Revised)
Vote 9 - Office of the Revenue Commissioners (Revised)
Vote 10 - Tax Appeals Commission (Revised)
(22 Feb 2018)

Paschal Donohoe: There are three things I will be doing to deal with that matter, because we need to have a well-functioning and fit-for-purpose Tax Appeals Commission. The first relates to the level of resources I will make available. Let us consider the trend and where we are at the moment. In 2015, the allocation for the commission was €0.511 million. In 2016, the figure went to €0.844...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Vote 7 - Office of the Minister for Finance (Revised)
Vote 8 - Office of the Comptroller and Auditor General (Revised)
Vote 9 - Office of the Revenue Commissioners (Revised)
Vote 10 - Tax Appeals Commission (Revised)
(22 Feb 2018)

Paschal Donohoe: I am aware of the need to have a well-functioning Tax Appeals Commission to do two things. The first is to ensure that issues relating to the taxation status of individuals and companies are dealt with fairly. The second is to facilitate the functioning of the entire system. During the year, I will make as many resources available to that organisation as I can to deal with this. That is...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Vote 7 - Office of the Minister for Finance (Revised)
Vote 8 - Office of the Comptroller and Auditor General (Revised)
Vote 9 - Office of the Revenue Commissioners (Revised)
Vote 10 - Tax Appeals Commission (Revised)
(22 Feb 2018)

Paschal Donohoe: I have not heard any political opportunism in this matter. I would not agree with such an assessment. If others want to use that language to describe the debate that is under way, that is their business. The comments that Members of the Oireachtas are making are rooted in genuine anxiety that their constituents, loan owners and homeowners have. I am responding in that vein to the debate....

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Vote 7 - Office of the Minister for Finance (Revised)
Vote 8 - Office of the Comptroller and Auditor General (Revised)
Vote 9 - Office of the Revenue Commissioners (Revised)
Vote 10 - Tax Appeals Commission (Revised)
(22 Feb 2018)

Paschal Donohoe: The Chairman asked me if I can intervene in the timing of any loan book sale. The Single Supervisory Mechanism, which is completely independent of me, has issued a direction that the bank is following. I do not have the power available to me to intervene in the compliance with that regulation or its timing. We are talking about a bank that has non-performing loans. Going back to a comment...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Vote 7 - Office of the Minister for Finance (Revised)
Vote 8 - Office of the Comptroller and Auditor General (Revised)
Vote 9 - Office of the Revenue Commissioners (Revised)
Vote 10 - Tax Appeals Commission (Revised)
(22 Feb 2018)

Paschal Donohoe: As I said in an earlier answer to the Chairman, I cannot influence how a bank responds on its timing because we are dealing with an independent regulator. What I can do is influence what I can directly control. If I believe there are changes which are needed which require legislative or regulatory change, my objective is to implement them as soon as possible. I will do it against the...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Vote 7 - Office of the Minister for Finance (Revised)
Vote 8 - Office of the Comptroller and Auditor General (Revised)
Vote 9 - Office of the Revenue Commissioners (Revised)
Vote 10 - Tax Appeals Commission (Revised)
(22 Feb 2018)

Paschal Donohoe: The Minister, Deputy Michael Ring, and I are working on the community banking report. It will probably be a couple of months before we come back to the committee on it as we still have work to do. I am aware of its interest in the matter. When the work is done and the report complete, we will bring it to the Cabinet and it will then be made available to the committee to debate it.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Vote 7 - Office of the Minister for Finance (Revised)
Vote 8 - Office of the Comptroller and Auditor General (Revised)
Vote 9 - Office of the Revenue Commissioners (Revised)
Vote 10 - Tax Appeals Commission (Revised)
(22 Feb 2018)

Paschal Donohoe: I cannot guide ISIF, the organisation which manages our investments. It does so independently and I cannot tell it the projects in which it should get involved. I understand we already support iCare Any further support we might give to any organisation must be subject to tendering and procurement rules and so on.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Vote 7 - Office of the Minister for Finance (Revised)
Vote 8 - Office of the Comptroller and Auditor General (Revised)
Vote 9 - Office of the Revenue Commissioners (Revised)
Vote 10 - Tax Appeals Commission (Revised)
(22 Feb 2018)

Paschal Donohoe: What was the question on merging? I missed the start of it.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Vote 7 - Office of the Minister for Finance (Revised)
Vote 8 - Office of the Comptroller and Auditor General (Revised)
Vote 9 - Office of the Revenue Commissioners (Revised)
Vote 10 - Tax Appeals Commission (Revised)
(22 Feb 2018)

Paschal Donohoe: Section 38 and section 39 organisations receive funding from the State but they are not run or owned by the State. I have not heard many section 38 or section 39 organisations stating that they want to be State-run organisations.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Vote 7 - Office of the Minister for Finance (Revised)
Vote 8 - Office of the Comptroller and Auditor General (Revised)
Vote 9 - Office of the Revenue Commissioners (Revised)
Vote 10 - Tax Appeals Commission (Revised)
(22 Feb 2018)

Paschal Donohoe: The HSE is different from a section 38 or section 39 organisation. The role of the Comptroller and Auditor General is to audit and oversee State bodies and bodies associated with the State. The Comptroller and Auditor General has not told me that he or his office is looking for any additional powers or a change in remit. The HSE is subject to the scrutiny of the Comptroller and Auditor...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Vote 7 - Office of the Minister for Finance (Revised)
Vote 8 - Office of the Comptroller and Auditor General (Revised)
Vote 9 - Office of the Revenue Commissioners (Revised)
Vote 10 - Tax Appeals Commission (Revised)
(22 Feb 2018)

Paschal Donohoe: I did not say I did not have a plan for the reform and support of the Comptroller and Auditor General. The Chairman asked if I would support the merger of the Office of the Comptroller and Auditor General with the local authority audit organisation and I said I would be reluctant to do that because the Comptroller and Auditor General has a constitutional status, while the local government...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Vote 7 - Office of the Minister for Finance (Revised)
Vote 8 - Office of the Comptroller and Auditor General (Revised)
Vote 9 - Office of the Revenue Commissioners (Revised)
Vote 10 - Tax Appeals Commission (Revised)
(22 Feb 2018)

Paschal Donohoe: We are about to go into the second year of a comprehensive spending review and there is a difference between waste, which we have to identify and reduce, and a better use of taxpayers' money. There can be better ways of spending money and that is what the Department of Public Expenditure and Reform does. I have Vote teams which work with every Government Department, which cannot go ahead...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Vote 7 - Office of the Minister for Finance (Revised)
Vote 8 - Office of the Comptroller and Auditor General (Revised)
Vote 9 - Office of the Revenue Commissioners (Revised)
Vote 10 - Tax Appeals Commission (Revised)
(22 Feb 2018)

Paschal Donohoe: I do not have an answer to that. The Minister for Housing, Planning and Local Government, Deputy Eoghan Murphy, is dealing with the matter. I will get back to the Chairman in response to this question.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Vote 7 - Office of the Minister for Finance (Revised)
Vote 8 - Office of the Comptroller and Auditor General (Revised)
Vote 9 - Office of the Revenue Commissioners (Revised)
Vote 10 - Tax Appeals Commission (Revised)
(22 Feb 2018)

Paschal Donohoe: We are not allowed to use that phrase.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Vote 7 - Office of the Minister for Finance (Revised)
Vote 8 - Office of the Comptroller and Auditor General (Revised)
Vote 9 - Office of the Revenue Commissioners (Revised)
Vote 10 - Tax Appeals Commission (Revised)
(22 Feb 2018)

Paschal Donohoe: They are excellent.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Vote 7 - Office of the Minister for Finance (Revised)
Vote 8 - Office of the Comptroller and Auditor General (Revised)
Vote 9 - Office of the Revenue Commissioners (Revised)
Vote 10 - Tax Appeals Commission (Revised)
(22 Feb 2018)

Paschal Donohoe: That comment might cause reverberations.

Written Answers — Department of Finance: Primary Medical Certificates Eligibility (22 Feb 2018)

Paschal Donohoe: The Disabled Drivers and Disabled Passengers (Tax Concessions) Scheme provides relief from VAT and VRT on the purchase of an adapted car for transport of a person with specific severe and permanent physical disabilities, payment of a fuel grant, and an exemption from Motor Tax. To qualify for the Scheme an applicant must be in possession of a Primary Medical Certificate. To qualify for...

Written Answers — Department of Finance: Tax Data (22 Feb 2018)

Paschal Donohoe: Finance Act 2015 introduced a new relief for landlords who commit to let their property to tenants in receipt of social housing supports for a minimum period of three years.  It allows landlords to claim an increased expense deduction for mortgage interest in their rental accounts – they will be able to claim 100% of relevant mortgage interest, in place of the 85% generally...

Written Answers — Department of Finance: Freedom of Information Requests (22 Feb 2018)

Paschal Donohoe: My Department endeavours to comply with the decision deadlines set out in the Freedom of Information Act 2014. However, the scope of work of the Department, especially in preparing the Budget, the Finance Bill, and associated Oireachtas briefings, sometimes delays the processing of freedom of information requests. In relation to the two freedom of information requests referred to by the...

Written Answers — Department of Finance: Tax Reliefs Eligibility (22 Feb 2018)

Paschal Donohoe: As the Deputy will be aware, the Home Renovation Incentive (HRI) provides a tax relief by way of an income tax credit in respect of repair, renovation or improvements works on principal private residences or rental properties where the works are carried out by tax compliant contractors.  The repair, renovation or improvement works must have been carried out on or after 25 October 2013...

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