Results 2,761-2,780 of 3,444 for speaker:Shane Cassells

Public Accounts Committee: HSE Financial Statements 2015 and 2016
Clarification of Matters Relating to Meeting of 2 February 2016 (15 Jun 2017)

Shane Cassells: I appreciate that and thank Mr. O'Brien. I have a final question on the capital side. I noticed in the report that there were references to the Letterkenny situation, namely, how much was paid in insurance and the deficit that was left as a result. This is going somewhere else in terms of the broader capital plan. How will the deficit that was left be funded and what is its impact on...

Public Accounts Committee: HSE Financial Statements 2015 and 2016
Clarification of Matters Relating to Meeting of 2 February 2016 (15 Jun 2017)

Shane Cassells: As such, there is no supplementary capital allocation by Government that would come out of the HSE's existing capital revenues.

Public Accounts Committee: HSE Financial Statements 2015 and 2016
Clarification of Matters Relating to Meeting of 2 February 2016 (15 Jun 2017)

Shane Cassells: Of the capital plan?

Public Accounts Committee: HSE Financial Statements 2015 and 2016
Clarification of Matters Relating to Meeting of 2 February 2016 (15 Jun 2017)

Shane Cassells: I have a question for Mr. Mulvany on that aspect of the money that is allocated for the capital plan. My particular interest in this regards the shelving or otherwise of the proposed regional hospital in Navan. In 2011, Deputy Regina Doherty, Minister for Employment and Social Protection as of last night, and Minister of State with responsibility for housing, Deputy Damien English...

Public Accounts Committee: HSE Financial Statements 2015 and 2016
Clarification of Matters Relating to Meeting of 2 February 2016 (15 Jun 2017)

Shane Cassells: I am only asking in the context of any money having been allocated to it, for its construction, or costed.

Public Accounts Committee: HSE Financial Statements 2015 and 2016
Clarification of Matters Relating to Meeting of 2 February 2016 (15 Jun 2017)

Shane Cassells: Since then, there has also been a reconfiguration of the areas which I presume has a natural impact. I have asked parliamentary questions about this. Is there any plan whatever for a regional hospital or is it dead, given first, the reconfiguration and second, what Mr. Mulvany has said about there not having been any funding set aside for it?

Public Accounts Committee: HSE Financial Statements 2015 and 2016
Clarification of Matters Relating to Meeting of 2 February 2016 (15 Jun 2017)

Shane Cassells: As I said, the response from the Minister for Health, indeed the last three Ministers for Health since that pledge was made was that there were no plans for any such hospital. Given that, could I get a note on the potential for the development of the five acres beside Our Lady's Hospital in Navan which the HSE acquired from Meath County Council some 16 years ago? It now lies idle. It is...

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)

Shane Cassells: I welcome Mr. Cody and all the other witnesses. There is a more sedate atmosphere at the committee this morning than was the case yesterday. It is great to see the four witnesses getting on well this morning, passing notes to each other and smiling.

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)

Shane Cassells: Deputy Connolly asked the witness about that issue. There was a five-year period of exponential growth. In 2009, 900 companies claimed the R&D credit. That cost the Exchequer €216 million. In 2010, 1,172 companies claimed the credit. The number of companies claiming the credit grew steadily through to 2013, when 1,576 companies did so at a cost of €421 million. In...

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)

Shane Cassells: The witness is saying there are 1,534 companies claiming in which 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)

Shane Cassells: The relevant graph in the 2017 Revenue report indicates a figure of 1,276 companies for that 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)

Shane Cassells: That report was published in April 2017.

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)

Shane Cassells: I do. The significant drop in claimants at that point threw me. Notwithstanding that the figures for 2015 have not been finalised, in April 2017 there were 1,276 claims at a cost of €639 million, which is €200 million more than two years previous to that in spite of there being significantly fewer claims in 2015.

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)

Shane Cassells: I would appreciate that. The witness said the Revenue was being slated by certain people in the industry for being too heavy-handed in terms of audits that were being carried out. There are two ways it can approach the issue, being a full Revenue audit or the lesser intervention of issuing an aspect query letter. In the context of people saying Revenue is too heavy-handed, what is the...

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)

Shane Cassells: There are two areas there that the witness-----

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)

Shane Cassells: There are 23 of those questions.

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)

Shane Cassells: Is Mr. Cody happy with the issue raised by the Comptroller and Auditor General regarding Revenue's engagement of experts?

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)

Shane Cassells: May I ask Mr. Cody about the analysis of companies claiming the start-up tax credit? According to the review, the research and development tax credit is vital to our country, but is it clear that the credit is doing enough for smaller and younger companies, which is where we need to see research and development innovation, or are older and larger companies benefitting from it? Does Mr. Cody...

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)

Shane Cassells: I know that and I appreciate Revenue's remit. Revenue is obviously an expert and I am trying to gain from that expertise. In its analysis, are the older and bigger companies benefitting from the credit as opposed to smaller and younger companies, which is where it is needed?

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)

Shane Cassells: In the same way as corporation tax receipts are distinguished between indigenous companies and FDI, can Revenue identify the companies claiming the research and development tax credit?