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Written Answers — Department of Education and Skills: Island Communities (23 Nov 2021)

Mairéad Farrell: 125. To ask the Minister for Education and Skills the support being provided to second-level students on the offshore islands; and if she will make a statement on the matter. [57309/21]

Written Answers — Department of Enterprise, Trade and Employment: Flexible Work Practices (18 Nov 2021)

Mairéad Farrell: 135. To ask the Minister for Enterprise, Trade and Employment when he will be legislating for blended and flexible working arrangements; and if he will make a statement on the matter. [56626/21]

Written Answers — Department of Transport, Tourism and Sport: Departmental Schemes (18 Nov 2021)

Mairéad Farrell: 157. To ask the Minister for Transport, Tourism and Sport the number of persons who took part in the taxsaver scheme in each year since 2016 in each county in tabular form; and if he will make a statement on the matter. [56683/21]

Written Answers — Department of Public Expenditure and Reform: Flexible Work Practices (18 Nov 2021)

Mairéad Farrell: 173. To ask the Minister for Public Expenditure and Reform when he will be legislating for blended and flexible working arrangements for public service workers in possible circumstances; and if he will make a statement on the matter. [56627/21]

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (18 Nov 2021)

Mairéad Farrell: It may be that somebody's device is not on mute.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (18 Nov 2021)

Mairéad Farrell: I have two questions on which I want further detail. One of the exemptions noted in the explanatory memorandum is "...land which is zoned for residential use but is used to provide services consistent with a residential area, e.g. a corner shop". If the Minister knows Galway city, I am sure he will be aware that we are plagued with vacant sites and have been for a long time. Thankfully, we...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (18 Nov 2021)

Mairéad Farrell: It would have to be fixed.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (18 Nov 2021)

Mairéad Farrell: Okay. I would like more detail on the exemption for recreational use. How will that be monitored?

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (18 Nov 2021)

Mairéad Farrell: It would be at the level of a local GAA club or soccer club rather than somebody saying people go for walks on their land. It would have to be firmer than that.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (17 Nov 2021)

Mairéad Farrell: I do not remember the Minister's exact words yesterday but they were along the lines that he was tired of the Opposition opposing certain types of housing. To be clear, we are talking about affordablity. I was talking about affordable housing all day yesterday. I am sure the Minister will have seen the report in this morning's edition of The Irish Timesthat a major Australian pension fund...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (17 Nov 2021)

Mairéad Farrell: I note that one of exceptions to the interest limitation rule as set out in section 31 is a stand-alone company, that is, a company that has no associated enterprises or permanent establishments. I would like the Minister to clarify if a company using the orphan structure would meet this exemption criterion? I am sure he was expecting that question. One of the things that professional...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (17 Nov 2021)

Mairéad Farrell: I thank the Minister.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (17 Nov 2021)

Mairéad Farrell: I would like to hear the Minister's views on this section, which deals with measures for controlled foreign companies and which is very welcome. These are key measures to prevent base erosion and profit shifting. I am interested in the Minister's views on the list of non-cooperative jurisdictions. Is he concerned that there could be a little flux regarding that? Given how easy it can be...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (17 Nov 2021)

Mairéad Farrell: I understand the point that the Minister is making. I think this a good section, but that is not the point. My point is to ask if there is any concern in relation to the list. I totally understand that countries have fears of being put on this list and that they would raise the impact that would have. I wonder specifically about the Minister’s own views. He said himself the list...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (17 Nov 2021)

Mairéad Farrell: It was about profit participating notes issued before 2016 and if instruments such as perpetual bonds, which have no maturity date and are not redeemable but pay a steady stream of interest forever, would meet the criteria of the exemption.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (17 Nov 2021)

Mairéad Farrell: I am looking at the explanatory memorandum. It says interest tax deductions only apply to connected parties. What are the criteria for a connected party? Will the Minister expand on that, if possible?

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (17 Nov 2021)

Mairéad Farrell: I move amendment No. 70: In page 92, after line 39, to insert the following: "Report on the Two-Pillar Solution agreed by the OECD/G20 Inclusive Framework 37. The Minister shall, within six months of the passing of this Act, prepare and lay before Dáil Éireann a report on the two-pillar solution agreed by the OECD/G20 Inclusive Framework to address the tax challenges arising...

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