Results 261-280 of 34,444 for speaker:Paschal Donohoe

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (5 Nov 2025)

Paschal Donohoe: The Finance Bill is about tax measures. That is why we gave the view in relation to it but the decision is made by the Bills Office. I am happy, at the discretion of the Chairperson, to have a debate with the Deputy on any policy matter.

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (5 Nov 2025)

Paschal Donohoe: I disagree with the Deputy. I have been a Member of the Houses and attended committees of the Oireachtas for as long as the Deputy. He knows there is ample opportunity to raise policy matters under the section of the Bill. The amendment that the Deputy brought forward, in our view, is not about taxation policy. That is why we gave the recommendation we did. I do not accept the idea that...

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (5 Nov 2025)

Paschal Donohoe: No, I was very careful in what I said. I said the Finance Bill contained tax measures. Amendments that should be brought forward in relation to it should be about taxation. There are a million ways in which the Deputy could rephrase his amendment to have it consistent with the Standing Orders of the House, and whether he chooses to do that is a matter for himself. If the Deputy wants to...

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (5 Nov 2025)

Paschal Donohoe: And I will equally defend robustly the rationale that we are bringing forward for doing it and making the case for it. It is entirely appropriate for the Department to make the point that, as the Finance Bill is about tax measures, an amendment in relation to the Finance Bill should be about a specific tax measure. As I look at the Deputy's amendment again, it does not make reference to a...

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (5 Nov 2025)

Paschal Donohoe: Of course. It deals with the point that the Deputy has just made about the kinds of expenses to which this provision will apply. Section 5 amends section 204B of the Taxes Consolidation Act to provide for an exemption from income tax for compensation payments made to an eligible living donor of a kidney or lobe of a liver. This amendment updates the reference to the relevant legislation to...

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (5 Nov 2025)

Paschal Donohoe: Yes, that is correct. There are a number of conditions that are laid down by the Department of Health with regard to the operation of the scheme and if it meets those conditions, the Deputy is correct. The intention of it overall is to minimise the financial disincentives for potential living donors. It is on foot of a scheme that was put on statutory footing with the introduction of the...

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (5 Nov 2025)

Paschal Donohoe: I think it refers to the replacement of section 204B of the taxes Act. Actually, hold on. This refers to the updating of the 2024 Act that, in turn, refers to a statutory instrument, so it is the other way round.

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (5 Nov 2025)

Paschal Donohoe: That is correct.

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (5 Nov 2025)

Paschal Donohoe: This is just a consequence of the way the Department of Health has handled the matter.

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (5 Nov 2025)

Paschal Donohoe: I can certainly get some information for the Deputy on it if he wishes to find out why that is being made.

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (5 Nov 2025)

Paschal Donohoe: No, what we are doing is removing the older section of the old regulation with a new Act.

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (5 Nov 2025)

Paschal Donohoe: No. To be specific, what we are doing is substituting the reference to Regulation 21(2) of the 2012 regulations with subsections (3) and (4) of section 12 of the 2024 Act. Is that okay? Does that make sense?

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (5 Nov 2025)

Paschal Donohoe: What was the last question?

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (5 Nov 2025)

Paschal Donohoe: That is correct. I have the Act in front of me here. What we are saying is "Section 204B of the Principal Act is amended by the substitution of 'subsections (3) and (4) of section 12 of the...Act [of] 2024'".

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (5 Nov 2025)

Paschal Donohoe: I think both of us are saying the same thing.

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (5 Nov 2025)

Paschal Donohoe: Yes.

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (5 Nov 2025)

Paschal Donohoe: I will just speak to the section itself. This section makes a number of amendments to section 847A of the Taxes Consolidation Act. It provides for a scheme of tax relief for donations to approved sports bodies for funding certain approved capital projects. Both PAYE and self-assessed income tax donors can elect for the tax benefit to apply to either the body or themselves. They can make...

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (5 Nov 2025)

Paschal Donohoe: It is all about making sure that it is irrevocable and they cannot change their mind after a decision is made.

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (5 Nov 2025)

Paschal Donohoe: In dealing with the various points made, I will begin with Deputy Nash's because it is most on my mind at the moment. Section 10 can apply only to donations made to national governing bodies. Under section 8, which refers to section 847A, donations can be made to a wider variety of sports organisations. On the general point made, the Deputies have already acknowledged the breadth of...

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (5 Nov 2025)

Paschal Donohoe: Sure. I will be very happy to ask the Revenue Commissioners for that and to provide it to the committee.