Results 25,961-25,980 of 34,777 for speaker:Seán Fleming
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Public Expenditure and Reform: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (4 Mar 2015)
Seán Fleming: The Minister of State is correct. I am trying to remove the discretion from the commissioner because that level of discretion can operate unfairly in the interests of the taxpayer. He might say it could act to their benefit in some cases. The discretion is a problem, and I would wish to see a more prescriptive approach. That is why I have included the phrase "shall exercise the function"...
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Public Expenditure and Reform: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (4 Mar 2015)
Seán Fleming: I move amendment No. 6:In page 18, between lines 3 and 4, to insert the following:“(g) any decision of the Commissioner of Valuation under section 29A.”.
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Public Expenditure and Reform: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (4 Mar 2015)
Seán Fleming: I move amendment No. 7:In page 21, between lines 32 and 33, to insert the following:“Amendment of section 49 of the Principal Act 27.Section 49 of the Principal Act is amended by substituting for subsection (1) the following:“(1) If the value of a relevant property (in subsection (2) referred to as the ‘first-mentioned property’) falls to be determined for the...
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Public Expenditure and Reform: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (4 Mar 2015)
Seán Fleming: We are probably at the heart of what I believe is wrong with this legislation and the valuation process. I believe we need to scrap valuation legislation and move to a self-assessment system, as is the case for all other taxes. Stamp duty has been wheeled out as not being self-assessed, but practically every other tax, including income tax, is. For most businesses, their VAT returns, their...
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Public Expenditure and Reform: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (4 Mar 2015)
Seán Fleming: I said it was broadly related.
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Public Expenditure and Reform: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (4 Mar 2015)
Seán Fleming: The Minister of State is to respond.
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Public Expenditure and Reform: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (4 Mar 2015)
Seán Fleming: We will not let him off that lightly.
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Public Expenditure and Reform: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (4 Mar 2015)
Seán Fleming: I appreciate the Minister of State reading the extract into the record because it was news to me when I received the presentation last week. The Minister of State said, essentially, that they were undervalued up to now and that is why they have a high percentage increase in value. The representatives make the point that they are paying a much higher amount in terms of their output relative...
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Public Expenditure and Reform: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (4 Mar 2015)
Seán Fleming: I ask the Minister of State, on Report Stage, to get information for us, through the Department of Communications, Energy and Natural Resources, on the practice in England, Scotland and other EU countries. Is there an exemption from rates in these countries? That has been stated to me, but I have no way of checking it out.
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Public Expenditure and Reform: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (4 Mar 2015)
Seán Fleming: Will the Minister of State get a note on it?
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Public Expenditure and Reform: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (4 Mar 2015)
Seán Fleming: I move amendment No. 8:In page 28, between lines 36 and 37, to insert the following: “Amendment of Schedule 3 to the Principal Act38. Schedule 3 to the Principal Act is amended by inserting the following before paragraph 1:“A1. All buildings and facilities used in connection with water and wastewater but not including group or private water or wastewater treatment...
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Public Expenditure and Reform: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (4 Mar 2015)
Seán Fleming: I am proposing an amendment to Schedule 3 in the Valuation Act 2001, which is the principal Act. This Schedule specifies what is relevant property for valuation purposes. I tabled an amendment to include all buildings and facilities used in connection with water and wastewater but not including group or private water or wastewater treatment systems as relevant property for valuation...
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Public Expenditure and Reform: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (4 Mar 2015)
Seán Fleming: Does the Minister of State mind my asking him to slow down a little?
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Public Expenditure and Reform: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (4 Mar 2015)
Seán Fleming: I have Schedule 3. He might take me through the part we are talking about again. I want to follow this.
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Public Expenditure and Reform: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (4 Mar 2015)
Seán Fleming: Would the Minister of State start again?
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Public Expenditure and Reform: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (4 Mar 2015)
Seán Fleming: I refer to private water or group water schemes.
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Public Expenditure and Reform: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (4 Mar 2015)
Seán Fleming: That applies only since last Christmas.
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Public Expenditure and Reform: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (4 Mar 2015)
Seán Fleming: Would the Minister of State go back through that paragraph again?
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Public Expenditure and Reform: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (4 Mar 2015)
Seán Fleming: That was not the case when the Minister of State took the Bill through the Seanad.
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Public Expenditure and Reform: Valuation (Amendment) (No. 2) Bill 2012: Committee Stage (4 Mar 2015)
Seán Fleming: It is a recent change.