Results 26,721-26,740 of 35,894 for speaker:Pearse Doherty

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)

Pearse Doherty: I will withdraw the amendment. I hope there will be some engagement in the next period over this.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)

Pearse Doherty: I move amendment No. 71: In page 81, between lines 27 and 28, to insert the following:"(c) the Principal Act is amended by inserting a new paragraph 6 to Schedule 1, Part 1:"6. The supply of services related to the provision of voluntary rescue activities including but not limited to mountain rescue services.".".This exemption is something that we have been dealing with. It is a demand...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)

Pearse Doherty: We are not yet at that stage. I will tease out the Minister's response. The sea-rescue service is able to avail of wide-ranging VAT exemptions. Can the Minister explain, when comparing the sea-rescue services to the mountain rescue teams, why one can and the other cannot?

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)

Pearse Doherty: This is the point I have made which is why I have raised this. Clearly we do not have access to the European Commission. Under Article 13 of EU VAT Directive 2006/112/EC which provides the exemptions, there needs to be included other voluntary rescue services, which would include the mountain rescue. The reason I put this forward is that it is something we need to take on with the...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)

Pearse Doherty: We have raised it. Mr. Matt Carthy, MEP, raised it with the Commission. Those avenues are being dealt with. I accept the Minister's statement there is no opportunity if there is not a formal review but I presume that he can, for example, highlight the issue with the Commission if it is his belief that this should be done. I am not able to elicit that from the Minister now. For example,...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)

Pearse Doherty: I move amendment No. 70: In page 81, between lines 27 and 28, to insert the following:"(c) the Principal Act is amended in Schedule 1, Part 1, by inserting the following subparagraph after paragraph 4(3):"(3A) the supply of services related to the teaching of Irish Dancing.".".This amendment seeks to include the supply of services related to the teaching of Irish dancing. We have been...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)

Pearse Doherty: I take it from this response that there is openness on the part of Revenue to engage with Irish dancing associations to develop a type of regulated exam process or progression within schools which would allow them to avail of a VAT exemption. This is the first time I have heard this.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)

Pearse Doherty: That is fair enough and is to be welcomed. With regard to sporting activities including golf and physical education, the Minister has brought forward a provision on green fees for not-for-profit golf clubs. I suggest we include the teaching of Irish dancing. Would its inclusion be ruled out by Europe?

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)

Pearse Doherty: The point I am making is that there is a disincentive for a supplier who notices a pattern and believes an individual is up to no good to inform Revenue because the duty will fall back on him or her. I do not wish to labour the point.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)

Pearse Doherty: It is not the point.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)

Pearse Doherty: The point here is that a person who is not acting dishonestly and in good faith supplies a person, who then has suspicions in relation to his or her activity because of the quantum received and, perhaps, understands the background of the individual or whatever.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)

Pearse Doherty: There can be a number of orders. If a person places an order with me there is no suspicion. After perhaps the third order, one might say the person is going through a great deal of fuel and has serious suspicions and will contact the Revenue. When Revenue sees all the fuel supplied to the individual, the supplier is levied with the duty.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)

Pearse Doherty: We are a wee bit away from the amendment.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)

Pearse Doherty: I want to return to this point because I am not reassured by what the Minister said. I do not suspect that the Revenue Commissioners are sitting on their hands with information. The Customs official who is the manager for the Border region, Mr. Kelleher, put some very specific information into the public domain. In that interview he referred to 115 rogue fuel stations operating across the...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)

Pearse Doherty: The reckless trading provision the Minister mentioned brings to mind a case. Obviously, following the supply chain will reveal what is happening. Where somebody would be involved in supplying and informs the Revenue Commissioners of the suspicions that the person who is purchasing is obviously purchasing in quantities greater than required to fill a lawnmower to mow a lawn, what action do...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)

Pearse Doherty: I understand the point about acting recklessly. If I am a supplier and I phone the Revenue Commissioners and say, "Look, I'm supplying to this individual here and I believe that they are involved in laundering fuel", I understand the Revenue Commissioners will pursue me because it was my responsibility first and foremost to ensure my customer was not involved in that even though I tipped off...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)

Pearse Doherty: I have a question about section 48 which we have disposed of. I refer to the possible monthly deferment of the payment by Revenue. What is the rationale? Tax will be delayed for a year, not lost, but the measure will affect the deficit or budget figures. I ask about the robustness of the legislation to ensure that the type of activity such as diesel laundering is dealt with and clamped...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)

Pearse Doherty: The point is that some of the time has been missed and that the industry has been impacted upon. I accept that the matter was outside of our control.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)

Pearse Doherty: Last year, I sought assurances from the Minister that this would be put in place for the autumn races. It is a pity that this did not happen. A non-contentious provision such as this should have just been triggered. We could have passed the relevant legislation in the Dáil and Seanad quite easily and without any real or substantial debate.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)

Pearse Doherty: Yes, but this began to affect the industry at the end of September. My point is that when we knew the relevant measure was not going to be put in place, we could have taken action. In any event, that is in the past. I wish to return to the matter of Christmas Day and Good Friday. I do not have very strong views on this either way. There is no restriction on gambling on Christmas Day or...