Results 21,321-21,340 of 32,864 for speaker:Paschal Donohoe

Written Answers — Department of Finance: Tax Appeals Commission (7 Dec 2017)

Paschal Donohoe: I am advised by Revenue that while a matter is subject to an appeal to the Tax Appeals Commission, the collection of the amount of tax that is in dispute is suspended until the appeal is determined by the Tax Appeals Commission. Where the Tax Appeals Commission find in favour of Revenue, and the tax is found to be due and payable, the original due date in respect of that tax continues to...

Written Answers — Department of Finance: VAT Rate Application (7 Dec 2017)

Paschal Donohoe: While various proposals on VAT rates have taken place, and are due to take place, at EU level, the current EU VAT rules remain.  Each Member State must apply a standard VAT rate of 15% or more, and can apply up to two reduced VAT rates of more than 5%. Ireland applies the 23%, 13.5% and 9% VAT rates in this context.  Member States may also retain historic VAT rate treatment where...

Written Answers — Department of Finance: Stamp Duty (7 Dec 2017)

Paschal Donohoe: I propose to take Questions Nos. 64 and 65 together. As they both relate to the Stamp Duty treatment of the acquisition of a site of less than an acre which is intended for one off housing. I am advised by Revenue that, based on the information provided, the site would be treated as non-residential property at the time of acquisition. The rate of Stamp Duty on the purchase or...

Written Answers — Department of Public Expenditure and Reform: Estimates Publication (7 Dec 2017)

Paschal Donohoe: Managing expenditure within their voted allocations is a key responsibility of each Minister and their Departments. At the end of October overall gross voted expenditure of €46 billion was 0.8% below profile. However, given the cash basis of Government accounting and the scale of gross voted expenditure, over €58 billion in aggregate for 2017, Supplementary...

Written Answers — Department of Public Expenditure and Reform: Public Sector Staff Recruitment (7 Dec 2017)

Paschal Donohoe: The Top Level Appointments Committee (TLAC) operates in an independent manner and strictly on the basis of open competition and merit. TLAC is responsible for determining its own procedures and remit, subject to Government decisions as appropriate. All TLAC interviews are conducted by sub-panels of the Top Level Appointments Committee each comprising two Secretaries General, two...

Written Answers — Department of Finance: Tax Collection (6 Dec 2017)

Paschal Donohoe: While the Government has never accepted the Commission’s analysis in the Apple State aid decision, we have always been clear that we are fully committed to ensuring that recovery of the alleged State aid takes place without delay and has committed significant resources to ensuring that this is achieved as quickly as possible. The recovery obligation in the Commission’s...

Written Answers — Department of Finance: Tax Code (6 Dec 2017)

Paschal Donohoe: I am advised by Revenue that in relation to Retirement Annuity Contracts (RACs) and Personal Retirement Savings Accounts (PRSAs), Part 30 of the Taxes Consolidation Act 1997 provides that individuals may draw down a maximum retirement lump sum of 25% of the accumulated value of their RAC or PRSA generally from age 60, but not later than age 75. For PRSAs linked to occupational pension schemes...

Written Answers — Department of Finance: Departmental Expenditure (6 Dec 2017)

Paschal Donohoe: The records sought by the Deputy relate to a very wide range of expenditure areas and to a very lengthy period, beginning over twenty years ago and running to almost seven years ago. In that context, the bulk of the records in question are not readily available and could only be obtained at a disproportionate cost to my Department and the Exchequer.

Written Answers — Department of Finance: Small and Medium Enterprises Supports (6 Dec 2017)

Paschal Donohoe: The ‘Key Employee Engagement Programme’ (KEEP), introduced in Budget 2018, has the objective of supporting Small and Medium Enterprises in Ireland in competing with larger enterprises to recruit and retain key employees.  Smaller and/or younger companies with growth potential may not have the cash resources available to offer comparable salary packages to large, established...

Written Answers — Department of Finance: Banking Sector Regulation (6 Dec 2017)

Paschal Donohoe: I am informed by the Central Bank that when a consumer takes out a loan from a regulated lender, it is subject to adherence to all the relevant consumer protections. In relation to the transfer of a loan taking place, most loan agreements include a clause that allows the original lender to sell the loan onto another firm. Provision 3.11 of the Central Bank’s Consumer Protection...

Written Answers — Department of Public Expenditure and Reform: Pension Provisions (6 Dec 2017)

Paschal Donohoe: The Civil Service Spouses’ and Children’s Scheme is a contributory scheme that provides pensions to the spouse and children of members who die in service, or after they have qualified for pension (or preserved pension). Membership is compulsory for male established civil servants appointed on or after 1 January 1969 and female established civil servants appointed on or after 1...

Written Answers — Department of Public Expenditure and Reform: Departmental Expenditure (6 Dec 2017)

Paschal Donohoe: The Department of Public Expenditure and Reform was established on 6 July 2011 and therefore had no expenditure under the headings provided in the question from June 1997 to January 2011.

Public Service Pay and Pensions Bill 2017: Committee Stage (Resumed) (5 Dec 2017)

Paschal Donohoe: On a point of order, I have already said that I am accepting the amendment. At what point do we move on from debating an amendment that I have accepted to debating the section?

Public Service Pay and Pensions Bill 2017: Committee Stage (Resumed) (5 Dec 2017)

Paschal Donohoe: I thank all Deputies for their contributions on this important section. I will make a number of overall points about the Bill that are pertinent to the section being debated. The first point is broad. The Bill looks to deliver wage restoration for the overwhelming majority of public and civil servants. By the end of the lifetime of the agreement, 90% of State employees will have their...

Written Answers — Department of Finance: Departmental Funding (5 Dec 2017)

Paschal Donohoe: Under the Ministerial and Parliamentary Offices Act, 1938 as amended most recently by the Oireachtas (Ministerial and Parliamentary Offices) (Amendment) Act, 2014, and the Electoral Act 1997 certain payments are made from the Central Fund to political parties. These are laid out below in tabular format. The payments are contingent on the request/approval of the Department of Public...

Written Answers — Department of Finance: State Pensions (5 Dec 2017)

Paschal Donohoe: I am advised by Revenue that the matter of eligibility for the contributory or non-contributory State pension is determined by the Department of Employment Affairs and Social Protection (DEASP) and not one in which Revenue has a direct involvement. However, I am advised by Revenue that eligibility for a State pension may be impacted where there is unpaid Pay Related Social Insurance (PRSI).

Written Answers — Department of Finance: Credit Union Lending (5 Dec 2017)

Paschal Donohoe: I have been informed by the Central Bank that in February 2015 a lending restriction review initiative was commenced, whereby credit unions subject to a lending restriction that are satisfied they have made the necessary improvements and have embedded these improvements in robust risk sensitive lending practices, could apply for a review of their lending restriction. The closing date for...

Written Answers — Department of Finance: Revenue Commissioners (5 Dec 2017)

Paschal Donohoe: I am advised by the Revenue Commissioners that on foot of a compliance intervention undertaken by them following receipt of VAT 3 returns, it was established that an additional tax liability was due from the school concerned. In accordance with the provisions of The Code of Practice for Revenue Audit and other Compliance Interventions, interest of €2,613 was due in the case in...

Written Answers — Department of Finance: Tax Avoidance (5 Dec 2017)

Paschal Donohoe: I am advised by the Revenue Commissioners that having regard to taxpayer confidentiality obligations under section 851A of the Taxes Consolidation Act, 1997, I am unable to comment on the specific case referred to by the Deputy.

Written Answers — Department of Finance: Tax Avoidance (5 Dec 2017)

Paschal Donohoe: I am advised by the Revenue Commissioners that having regard to taxpayer confidentiality obligations under section 851A of the Taxes Consolidation Act, 1997, I am unable to comment on the specific case referred to by the Deputy.