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Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriations Account
Chapter 13 - Revenue's Review of Medical Consultants' Tax Affairs
Chapter 14 - Research and Development Tax Credit
Chapter 16 - Deferral of Tobacco Stamp Liability
(1 Jun 2017)

Bobby Aylward: Does Mr. Cody personally think the €639 million spent represented good value in terms of job creation?

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriations Account
Chapter 13 - Revenue's Review of Medical Consultants' Tax Affairs
Chapter 14 - Research and Development Tax Credit
Chapter 16 - Deferral of Tobacco Stamp Liability
(1 Jun 2017)

Bobby Aylward: It is good to hear that. Will Mr. Cody explain why the research and development compliance interventions have not historically been maintained?

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriations Account
Chapter 13 - Revenue's Review of Medical Consultants' Tax Affairs
Chapter 14 - Research and Development Tax Credit
Chapter 16 - Deferral of Tobacco Stamp Liability
(1 Jun 2017)

Bobby Aylward: What was the outcome of the consideration of how information on research and development compliance could be collated?

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriations Account
Chapter 13 - Revenue's Review of Medical Consultants' Tax Affairs
Chapter 14 - Research and Development Tax Credit
Chapter 16 - Deferral of Tobacco Stamp Liability
(1 Jun 2017)

Bobby Aylward: When will the tax and duty manual be finalised?

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriations Account
Chapter 13 - Revenue's Review of Medical Consultants' Tax Affairs
Chapter 14 - Research and Development Tax Credit
Chapter 16 - Deferral of Tobacco Stamp Liability
(1 Jun 2017)

Bobby Aylward: Mr. Cody referred to capital acquisitions tax. As a farmer who represent a rural county, I want to know what arrangements a son or a daughter who inherits a farm, particularly land, can make with the Revenue Commissioners to pay off capital acquisition tax long term, if he or she does not have the income to pay it and may have to borrow the money to do so? Do the Revenue Commissioners make...

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriations Account
Chapter 13 - Revenue's Review of Medical Consultants' Tax Affairs
Chapter 14 - Research and Development Tax Credit
Chapter 16 - Deferral of Tobacco Stamp Liability
(1 Jun 2017)

Bobby Aylward: They are, if everything is in order.

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriations Account
Chapter 13 - Revenue's Review of Medical Consultants' Tax Affairs
Chapter 14 - Research and Development Tax Credit
Chapter 16 - Deferral of Tobacco Stamp Liability
(1 Jun 2017)

Bobby Aylward: They can pay the tax in instalments over a period of five or ten years to give a person breathing space.

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriations Account
Chapter 13 - Revenue's Review of Medical Consultants' Tax Affairs
Chapter 14 - Research and Development Tax Credit
Chapter 16 - Deferral of Tobacco Stamp Liability
(1 Jun 2017)

Bobby Aylward: A lot of people who had avoided tax and were caught for €50,000 or €100,000 found that charges and penalties doubled the sum. Are the Revenue Commissioners very severe when it comes to interest penalties and surcharges? I know a person who was caught for avoiding a payment of €90,000 but paid more than €200,000 over a period of ten years, which seemed very severe.

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriations Account
Chapter 13 - Revenue's Review of Medical Consultants' Tax Affairs
Chapter 14 - Research and Development Tax Credit
Chapter 16 - Deferral of Tobacco Stamp Liability
(1 Jun 2017)

Bobby Aylward: How is it calculated? Is it an average payment in the period involved?

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriations Account
Chapter 13 - Revenue's Review of Medical Consultants' Tax Affairs
Chapter 14 - Research and Development Tax Credit
Chapter 16 - Deferral of Tobacco Stamp Liability
(1 Jun 2017)

Bobby Aylward: Who decides the penalties to be paid? Is it the Revenue Commissioners?

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriations Account
Chapter 13 - Revenue's Review of Medical Consultants' Tax Affairs
Chapter 14 - Research and Development Tax Credit
Chapter 16 - Deferral of Tobacco Stamp Liability
(1 Jun 2017)

Bobby Aylward: I think all Deputies receive a copy every year.

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriations Account
Chapter 13 - Revenue's Review of Medical Consultants' Tax Affairs
Chapter 14 - Research and Development Tax Credit
Chapter 16 - Deferral of Tobacco Stamp Liability
(1 Jun 2017)

Bobby Aylward: I would probably not be able to read it.

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriations Account
Chapter 13 - Revenue's Review of Medical Consultants' Tax Affairs
Chapter 14 - Research and Development Tax Credit
Chapter 16 - Deferral of Tobacco Stamp Liability
(1 Jun 2017)

Bobby Aylward: Is there an appeals system for the individuals concerned?

Public Accounts Committee: 2015 Annual Report of the Comptroller and Auditor General and Appropriations Account
Chapter 13 - Revenue's Review of Medical Consultants' Tax Affairs
Chapter 14 - Research and Development Tax Credit
Chapter 16 - Deferral of Tobacco Stamp Liability
(1 Jun 2017)

Bobby Aylward: That is all I have to ask.

Written Answers — Department of Health: Hospital Consultant Recruitment (1 Jun 2017)

Bobby Aylward: 164. To ask the Minister for Health the progress which has been made in appointing a permanent consultant medical oncologist with special interest in the area of sarcoma at St. Vincent's university hospital, Dublin 4 in line with previous commitments; and if he will make a statement on the matter. [26318/17]

Nursing Homes Support Scheme: Motion [Private Members] (31 May 2017)

Bobby Aylward: I compliment and thank my colleagues in the Rural Independent Group for tabling this private Member's motion. On a daily basis, I get representation on a regular basis or even a daily basis from constituents of mine about what I call discrimination against farming families within the fair deal scheme. This must be addressed as a matter of urgency. Currently, if somebody from a farming...

Topical Issue Debate: Disability Support Services (31 May 2017)

Bobby Aylward: I am disappointed that the Minister for Health is not here to give me an answer in person. I would like to share one minute of my time with Deputy Mary Butler because she has concerns about this important matter which I am raising on behalf of the families, residents and staff of the Camphill community in Ballytobin, County Kilkenny. In recent days the independent regulator, HIQA, has...

Topical Issue Debate: Disability Support Services (31 May 2017)

Bobby Aylward: We accept that. Perhaps the Minister of State, Deputy Finian McGrath, might come back to us with the correct text.

Topical Issue Debate: Disability Support Services (31 May 2017)

Bobby Aylward: I thank the Minister of State. This is a local issue, not only in County Kilkenny but also in counties Waterford, Tipperary and Wexford.

Topical Issue Debate: Disability Support Services (31 May 2017)

Bobby Aylward: There are residents in the Camphill community in Ballytobin from all around the south east. In the light of the failure of the Minister of State with responsibility for this important matter to come to the Chamber, I ask the Minister of State, Deputy David Stanton, to arrange for the Minister in State in question to meet us in person. If he could do that, it would make up for the confusion...

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