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Written Answers — Department of Finance: Tax Code (25 Sep 2014)

Michael McGrath: 73. To ask the Minister for Finance the cost of making the 100% young trained farmers’ stock relief available to all farmers, for a period of four years up to 2020; and if he will make a statement on the matter. [36388/14]

Written Answers — Department of Finance: Tax Code (25 Sep 2014)

Michael McGrath: 74. To ask the Minister for Finance the cost of allowing capital allowances of up to 50% over the first two years,for the development of the agriculture industry; and if he will make a statement on the matter. [36389/14]

Written Answers — Department of Finance: Tax Code (25 Sep 2014)

Michael McGrath: 75. To ask the Minister for Finance the cost of extending the land leasing tax exemption scheme to include a company that is operating for the purpose of farming as a qualifying lessee; the cost of removing the 40 year age limit for qualifying lessors; and if he will make a statement on the matter. [36390/14]

Written Answers — Department of Finance: Tax Code (25 Sep 2014)

Michael McGrath: 77. To ask the Minister for Finance the cost of extending the capital gains tax relief for farm restructuring to include as qualifying transactions; farmland that is sold under CPO and subsequently replaced; the sale of an existing farm and replacement with a more viable consolidated holding; the sale of a land parcel and reinvestment of the sale proceeds into farm capital infrastructure; and...

Written Answers — Department of Finance: Tax Code (25 Sep 2014)

Michael McGrath: 78. To ask the Minister for Finance the cost of treating compulsory purchase of co-operative shares or other forms of compulsory financial contribution fulfilling the same role as a qualifying capital expenditure; and if he will make a statement on the matter. [36393/14]

Written Answers — Department of Finance: Tax Code (25 Sep 2014)

Michael McGrath: 79. To ask the Minister for Finance the cost of allowing forestry income to be declared over a number of taxable years, similar to the averaging of sugar beet restructuring payments over a six-year period; and if he will make a statement on the matter. [36394/14]

Written Answers — Department of Finance: Tax Code (25 Sep 2014)

Michael McGrath: 84. To ask the Minister for Finance the cost of allowing farmers the choice to write-off capital expenditure on plant and machinery and farm buildings over a period of three to eight years; and if he will make a statement on the matter. [36399/14]

Written Answers — Department of Finance: Tax Reliefs Application (25 Sep 2014)

Michael McGrath: 76. To ask the Minister for Finance the cost of extending the stamp duty consanguinity relief for non-residential property after 31 December 2014; and if he will make a statement on the matter. [36391/14]

Written Answers — Department of Finance: Tax Reliefs Application (25 Sep 2014)

Michael McGrath: 82. To ask the Minister for Finance the cost of extending the 1% stamp duty rate for transfers to close relatives post 2014; and if he will make a statement on the matter. [36397/14]

Written Answers — Department of Finance: Motor Tax Collection (25 Sep 2014)

Michael McGrath: 80. To ask the Minister for Finance the cost of changing the system of taxation of farm quad bikes to a system similar to that which exists in the United Kingdom whereby quads are registered as a light agricultural vehicle, with a nil value tax disc, whereby the quad can be used on the road, if the distance travelled between sites is less than 1.5 km; and if he will make a statement on the...

Written Answers — Department of Finance: Tax Code (25 Sep 2014)

Michael McGrath: 81. To ask the Minister for Finance the cost of introducing an earned income credit as recommended by the Commission on Taxation for the self-employed and be equal to the PAYE allowance; and if he will make a statement on the matter. [36396/14]

Written Answers — Department of Finance: Tax Code (25 Sep 2014)

Michael McGrath: 83. To ask the Minister for Finance if he will amend capital gains tax restructuring relief to provide for the relief from capital gains tax whereby a person sells two separate holdings to consolidate into one holding; and if he will make a statement on the matter. [36398/14]

Written Answers — Department of Finance: Tax Code (25 Sep 2014)

Michael McGrath: 86. To ask the Minister for Finance the cost of increasing the standard rate band from the current €32,800 by €500, €1000, €1,500 and €2,000 respectively; and if he will make a statement on the matter. [36401/14]

Written Answers — Department of Finance: Tax Yield (25 Sep 2014)

Michael McGrath: 87. To ask the Minister for Finance if he will provide the yield that would be raised by increasing the price of cigarettes by 25 cent and 50 cent, respectively, as well as proportionately across other tobaccos products; and if he will make a statement on the matter. [36402/14]

Written Answers — Department of Justice and Equality: Direct Provision System (25 Sep 2014)

Michael McGrath: 129. To ask the Minister for Justice and Equality the approximate cost of ending the current system of direct provision and replacing it with accommodation in the community; and if she will make a statement on the matter. [36381/14]

Written Answers — Department of Justice and Equality: Garda Recruitment (25 Sep 2014)

Michael McGrath: 130. To ask the Minister for Justice and Equality the expected number of new Garda recruits to commence training in 2015; the additional cost in 2015 of increasing this number by 100 and 200 respectively; and if she will make a statement on the matter. [36382/14]

Written Answers — Department of Children and Youth Affairs: Early Child Care Education (25 Sep 2014)

Michael McGrath: 151. To ask the Minister for Children and Youth Affairs the cost of extending the early childhood care and education scheme from three hours per day, five days per week, over 38 weeks to five hours per day, five days per week and six hours per day, five days per week over 38 weeks; and if he will make a statement on the matter. [36236/14]

Written Answers — Department of Children and Youth Affairs: Early Child Care Education (25 Sep 2014)

Michael McGrath: 152. To ask the Minister for Children and Youth Affairs the cost of extending the early childhood care and education scheme from three hours per day, five days per week, over 38 weeks to 44, 46 and 48 weeks per year respectively; and if he will make a statement on the matter. [36237/14]

Written Answers — Department of Health: Drugs Payment Scheme Expenditure (25 Sep 2014)

Michael McGrath: 167. To ask the Minister for Health the approximate cost of reducing the monthly threshold for the drugs payment scheme from €144 to €130, €120, €110 and €100, respectively; and if he will make a statement on the matter. [36227/14]

Written Answers — Department of Health: Prescription Charges (25 Sep 2014)

Michael McGrath: 168. To ask the Minister for Health the approximate cost of reducing the monthly maximum payment for prescription charges to €15 and €10, respectively; and if he will make a statement on the matter. [36228/14]

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