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Written Answers — Department of Transport, Tourism and Sport: Motor Insurance Regulation (8 Jul 2015)

Robert Dowds: 248. To ask the Minister for Transport, Tourism and Sport if purchasers of motorcycles and scramblers must have them taxed and insured before they leave their place of purchase; and if he will make a statement on the matter. [27979/15]

Written Answers — Department of Transport, Tourism and Sport: Motor Insurance Regulation (8 Jul 2015)

Robert Dowds: 249. To ask the Minister for Transport, Tourism and Sport if purchasers of motor cars must have them taxed and insured before they leave their place of purchase; and if he will make a statement on the matter. [27980/15]

Central Bank (Variable Rate Mortgages) Bill 2015: Second Stage [Private Members] (7 Jul 2015)

Robert Dowds: At the height of the boom I remember driving through Drumlish in County Longford, which I am sure Deputy Bannon knows very well, with a friend and I was struck by the madness of the boom because a large housing estate was being built and my friend, who came from south Roscommon, asked where are the people who buy these houses going to work because he realised there was not sufficient work in...

Written Answers — Department of Education and Skills: Special Educational Needs Staffing (7 Jul 2015)

Robert Dowds: 463. To ask the Minister for Education and Skills if there is a sufficient number of special needs assistants to meet demand at primary level in the forthcoming academic year; and if she will make a statement on the matter. [27010/15]

Public Accounts Committee: Business of Committee (2 Jul 2015)

Robert Dowds: One of the aspects of the Abtran affair which concerns me is that it seemed to have a get-out-of-jail-free card. As I recall, if too many telephone calls came in it was not required to meet any criteria.

Public Accounts Committee: Business of Committee (2 Jul 2015)

Robert Dowds: The most important issue is that SUSI now seems to be working effectively as an organisation.

Public Accounts Committee: Business of Committee (2 Jul 2015)

Robert Dowds: Mr. McCarthy may not feel it appropriate to comment on one of my other concerns, namely, whether the company was paying the right share of tax in this country given that its parent company was based in the British Virgin Islands.

Public Accounts Committee: Business of Committee (2 Jul 2015)

Robert Dowds: It gave an assurance that it paid the tax due in this country.

Public Accounts Committee: Business of Committee (2 Jul 2015)

Robert Dowds: Do we know how long the Garda investigation will take?

Public Accounts Committee: Business of Committee (2 Jul 2015)

Robert Dowds: I presume there will be another delay if court cases arise.

Public Accounts Committee: Business of Committee (2 Jul 2015)

Robert Dowds: If the courts deal with it then it has been dealt with.

Public Accounts Committee: 2013 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15: Local Property Tax
Chapter 16: Taxation of Rental Income
2014 Account of the Revenue Commissioners
(2 Jul 2015)

Robert Dowds: I thank Mr. Cody and his team for coming in. Deputy Costello has taken some of my thunder because my questions were going to be in the same direction. I will start with a couple of aspects of the property tax. Obviously I got complaints, as anyone being asked to pay a new tax does not really want to pay it, but, in general, it seems to have come into operation quite smoothly. One area on...

Public Accounts Committee: 2013 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15: Local Property Tax
Chapter 16: Taxation of Rental Income
2014 Account of the Revenue Commissioners
(2 Jul 2015)

Robert Dowds: Did that money or a proportion of it not go to the Revenue in the end or did it all go to local authorities?

Public Accounts Committee: 2013 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15: Local Property Tax
Chapter 16: Taxation of Rental Income
2014 Account of the Revenue Commissioners
(2 Jul 2015)

Robert Dowds: Okay. Will Mr. Cody talk me through the situation regarding local authority houses and property tax? I know it was the job of the county councils to collect it but presumably a proportion of it went to the Revenue after it was collected. Can Mr. Cody say anything about whether the councils actually collected the money or did they just pay it out of their own resources? It was a source of...

Public Accounts Committee: 2013 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15: Local Property Tax
Chapter 16: Taxation of Rental Income
2014 Account of the Revenue Commissioners
(2 Jul 2015)

Robert Dowds: Does Mr. Cody, therefore, not have any sense of whether some local authorities are putting in an extra charge in the rent?

Public Accounts Committee: 2013 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15: Local Property Tax
Chapter 16: Taxation of Rental Income
2014 Account of the Revenue Commissioners
(2 Jul 2015)

Robert Dowds: It would be a considerable drain on their resources if they are not imposing any kind of charge although I appreciate, at €90 a year, it is not a huge amount, if one thinks of it on a weekly basis. Deputy Costello raised issues about illicit fuel and tobacco and so on. I appreciate that it is primarily Government and political parties which make policy. The Revenue Commissioners...

Public Accounts Committee: 2013 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15: Local Property Tax
Chapter 16: Taxation of Rental Income
2014 Account of the Revenue Commissioners
(2 Jul 2015)

Robert Dowds: I have a question about corporation tax. It is well known that the rate is 12.5% and so on. In terms of the collection of corporation tax, to what extent do companies pay at the full rate of 12.5%? To what extent do some companies manage to pay almost none? What average is paid by companies in terms of corporation tax?

Public Accounts Committee: 2013 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15: Local Property Tax
Chapter 16: Taxation of Rental Income
2014 Account of the Revenue Commissioners
(2 Jul 2015)

Robert Dowds: I wish to clarify that so that I understand it. On average, companies pay approximately 10.1%. Is that correct?

Public Accounts Committee: 2013 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15: Local Property Tax
Chapter 16: Taxation of Rental Income
2014 Account of the Revenue Commissioners
(2 Jul 2015)

Robert Dowds: It is because of capital investment and so on.

Public Accounts Committee: 2013 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Chapter 15: Local Property Tax
Chapter 16: Taxation of Rental Income
2014 Account of the Revenue Commissioners
(2 Jul 2015)

Robert Dowds: I do not know whether I am allowed mention an individual company, but there were one or two cases where it has been alleged that major multinational corporations are paying almost nothing in Ireland. Are there such cases?

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