Results 3,761-3,780 of 27,945 for speaker:Michael McGrath

Written Answers — Department of Finance: Customs and Excise (31 Jan 2023)

Michael McGrath: I am advised by Revenue that as provided for in the Protocol on Ireland and Northern Ireland, goods imported into Northern Ireland from the rest of the United Kingdom or any other third country are subject to EU Customs rules, procedures and formalities. The application and implementation of the Protocol, including the collection of Customs duties and other taxes, is the responsibility of the...

Written Answers — Department of Finance: Tax Code (31 Jan 2023)

Michael McGrath: I propose to take Questions Nos. 252, 255, 265, 271 and 280 together. As the Deputies are aware, at present, the 9% rate applies on a temporary basis to a number of sectors in particular, tourism, hospitality and hairdressing. From 1 March 2023, these sectors are due to return to the 13.5% rate. As I have said on a number of occasions, the Government will in the coming weeks examine the full...

Written Answers — Department of Finance: Vehicle Registration (31 Jan 2023)

Michael McGrath: Under the Finance Act 1992, Revenue has responsibility for the assignment of vehicle identification marks (commonly known as registration numbers) and for prescribing the manner of their display (commonly known as registration plates) on vehicles in the State. This has been done in the “Vehicle Registration and Taxation Regulations 1992”, Statutory Instrument No. 318 of 1992,...

Written Answers — Department of Finance: Tax Code (31 Jan 2023)

Michael McGrath: Recent Government policy has focused on strengthening the environmental rationale behind company car taxation. Until the changes brought in as part of the Finance Act 2019, Ireland’s vehicle benefit-in-kind regime was unusual in that there was no overall CO2 rationale in the regime. This is despite a CO2 based vehicle BIK regime being legislated for as far back as 2008 (but never...

Written Answers — Department of Finance: Departmental Schemes (31 Jan 2023)

Michael McGrath: My predecessor Minister Donohoe committed to a comprehensive review of the Disabled Drivers and Passengers Scheme (DDS) as part of a broader review of mobility supports. In order to achieve this objective, Minister O’Gorman agreed in September 2021 that the DDS review should be incorporated into the work of the National Disability Inclusion Strategy (NDIS) Transport Working Group...

Written Answers — Department of Finance: Tax Code (31 Jan 2023)

Michael McGrath: I am advised by Revenue that the VAT rating of goods and services is subject to EU VAT law, with which Irish VAT law must comply. In general, the Directive provides that all goods and services are liable to VAT at the standard rate unless they fall within Annex III of the Directive, in respect of which Member States may apply either one or two reduced rates of VAT. Ireland currently operates...

Written Answers — Department of Finance: Departmental Staff (31 Jan 2023)

Michael McGrath: I wish to advise the Deputy that there are currently two Special Advisers to the Minister employed by the Department of Finance: - Kevin Barrett - Grant Sweetnam In line with DPER guidelines, both advisers are placed on the Principal Officer Standard (PPC) salary scale, which is as follows: €95,301 – €99,345 – €103,358 – €107,400 –...

Written Answers — Department of Finance: State Bodies (31 Jan 2023)

Michael McGrath: I propose to take Questions Nos. 259, 260 and 275 to 277, inclusive, together. The Disabled Drivers & Disabled Passengers Scheme provides relief from VRT and VAT on an adapted car, as well as an exemption from motor tax and an annual fuel grant. The Scheme is open to severely and permanently disabled persons who also meet the below medical criteria, as a driver or as a passenger and...

Written Answers — Department of Finance: Primary Medical Certificates (31 Jan 2023)

Michael McGrath: The Disabled Drivers & Disabled Passengers Scheme provides relief from VRT and VAT on an adapted car, as well as an exemption from motor tax and an annual fuel grant. The Scheme is open to severely and permanently disabled persons, as a driver or as a passenger and also to certain organisations. In order to qualify for relief, the applicant must hold a Primary Medical Certificate...

Written Answers — Department of Finance: Primary Medical Certificates (31 Jan 2023)

Michael McGrath: The Disabled Drivers & Disabled Passengers Scheme provides relief from VRT and VAT on an adapted car, as well as an exemption from motor tax and an annual fuel grant. The Scheme is open to severely and permanently disabled persons,  as a driver or as a passenger and also to certain organisations. In order to qualify for relief, the applicant must hold a Primary Medical...

Written Answers — Department of Finance: Tax Code (31 Jan 2023)

Michael McGrath: I am advised by Revenue that the estimated yield from introducing an additional 5% Income Tax surcharge on that portion of the income of any taxpayer unit in excess of €175,000, is €490m on a full year basis. “Taxpayer units” includes both singly assessed individuals and couples who are married or in a civil partnership and elect to be jointly assessed. These...

Written Answers — Department of Finance: Official Travel (31 Jan 2023)

Michael McGrath: For 2020, my Department paid €1,954.42 into the Climate Action Fund in respect 75.17 tonnes of carbon emission associated with official air travel by staff. The amount of €4,149.65 was paid into the Fund for 2021 in respect 123.87 tonnes. This data includes official travel on the Government Jet. The calculation for 2022 is underway and, as such, my Department is not in a...

Written Answers — Department of Finance: Departmental Schemes (31 Jan 2023)

Michael McGrath: The scheme that comes under the remit of my Department is the Disabled Drivers and Disabled Passengers Scheme. It provides relief from Vehicle Registration Tax and VAT on an adapted car, as well as an exemption from motor tax and an annual fuel grant. The Scheme is open to severely and permanently disabled persons as a driver or as a passenger and also to certain charitable organisations. In...

Written Answers — Department of Finance: Legislative Measures (31 Jan 2023)

Michael McGrath: In September 2016, Minister Noonan announced the introduction of an anti-avoidance amendment to section 110 of the Taxes Consolidation Act 1997. Section 110 TCA 1997 sets out the regime for the taxation of special purpose companies set up to securitise assets. The focus of this anti-avoidance provision was to prevent qualifying companies being used to reduce the Irish tax base in respect of...

Written Answers — Department of Finance: Customs and Excise (31 Jan 2023)

Michael McGrath: As the Deputy will be aware, the Diesel Rebate Scheme (‘DRS’) has been in operation since 2013 and is available to qualifying road haulage and passenger transport operators. The DRS operates on a sliding scale basis, whereby the rebate kicks in when the retail price of diesel exceeds €1.00 VAT exclusive and the repayment amount increases gradually as the retail price...

Written Answers — Department of Finance: Tax Clearance Certificates (31 Jan 2023)

Michael McGrath: Tax Clearance is required for various purposes, such as renewal of a variety of licences and permits, public sector contracts, grants, subsidy payments and Government supports. While a business may have their tax clearance rescinded due to compliance issues, it can also be rescinded for reaching its expiry date.  (An application for a Tax Clearance Certificate will normally expire after...

Written Answers — Department of Finance: Tax Code (31 Jan 2023)

Michael McGrath: I am advised by Revenue that, as a general rule, the stamp duty chargeable on a transfer of property is calculated by reference to the consideration paid for the property, including where that consists of debts or choses-in-action (which can include stocks or shares). However, where no consideration is paid or consideration is paid but at an amount that is less than the market value of the...

Written Answers — Department of Finance: Coillte Teoranta (31 Jan 2023)

Michael McGrath: I can advise the Deputy that my Department and I were not informed in advance of this deal.

Written Answers — Department of Finance: Tax Reliefs (31 Jan 2023)

Michael McGrath: I am advised by Revenue that the number of individuals claiming the Special Assignee Relief Programme (SARP) and a breakdown of their employers by sector in relation to the years 2018, 2019 and 2020 can be found in the 2020 SARP report, which is published on the Revenue website at: www.revenue.ie/en/corporate/information-about-revenue/resear...

Written Answers — Department of Finance: European Union (31 Jan 2023)

Michael McGrath: EU sanctions have direct effect in all Member States of the EU, and are legally binding on all natural and legal persons. A natural or legal person who contravenes a provision of an EU sanctions regulation would be guilty of an offence and liable to prosecution.   Ireland is fully supportive of all sanctions agreed at European Union level. All sanctions against Russia and Belarus in...