Results 21-40 of 34,411 for speaker:Paschal Donohoe

Written Answers — Department of Finance: Tax Data (12 Nov 2025)

Paschal Donohoe: The Department of Finance undertakes research and analysis across a wide range of policy areas, in order to consider and assess the potential impacts on Ireland’s economy and public finances. The Department has not completed or published any specific research or analysis regarding the net fiscal impact of international protection applicants with labour-market access from 2022 to...

Written Answers — Department of Finance: Departmental Communications (12 Nov 2025)

Paschal Donohoe: The information requested by the Deputy in relation to the amount spent by my Department on external communications and media in the past five years to date is set out in tabular form below. Year Supplier Description Amount (incl. VAT) 2025 John O’Regan Guest speaker – away day €2,000.00 ...

Written Answers — Department of Finance: Tax Code (12 Nov 2025)

Paschal Donohoe: As the Deputy will be aware the temporary 9% rate of VAT on the supply of apartments came into effect on budget night. Following a Committee Stage amendment to the Finance Bill the measure will be extended to the construction of apartments, and the supply and construction of apartment blocks, including student accommodation. This extension of scope will come into effect on 26 November 2025. ...

Written Answers — Department of Finance: Vehicle Registration Tax (12 Nov 2025)

Paschal Donohoe: Ukrainian nationals fleeing the conflict in their country and seeking temporary protection under the EU Temporary Protection Directive may have travelled to Ireland in a Ukrainian vehicle. Under the terms of that Directive, Ukrainian nationals are eligible for temporary protection, initially for one year and on a renewable basis. In June 2024, the European Council extended the Temporary...

Written Answers — Department of Finance: Customs and Excise (12 Nov 2025)

Paschal Donohoe: I am advised by Revenue that nitrous oxide is not a prohibited substance and has a number of legitimate uses, for example it is legitimately used in the food industry. However, in instances where Revenue has reasonable grounds to believe that the importation of nitrous oxide is not for legitimate purposes and is intended for human consumption as a psychoactive substance, Revenue has the power...

Written Answers — Department of Finance: Customs and Excise (12 Nov 2025)

Paschal Donohoe: In relation to vapes in general, the Health Service Executive have responsibility for dealing with vaping products at the point of entry into the State and at the point of sale. Revenue is responsible for vape products that contain illegal substances, such as Tetrahydrocannabinol (THC) and Hexahydrocannabinol (HHC), as these are controlled substances. Revenue has primary responsibility for...

Written Answers — Department of Finance: Departmental Functions (12 Nov 2025)

Paschal Donohoe: The Department of Finance is committed to enhancing our preparedness for the future, identifying potential challenges and opportunities before they arise and assessing potential policy responses. The recent publication of Future Forty reflects the significant importance of foresight in the Department’s work. Future Forty comprises over 18 months of research and is a first of its kind...

Written Answers — Department of Finance: Tax Code (12 Nov 2025)

Paschal Donohoe: CAT is a beneficiary-based tax on gifts and inheritances that is payable on the value of the property received. For CAT purposes, the relationship between the person giving a gift or inheritance (i.e. the disponer) and the person who receives it (i.e. the beneficiary) determines the maximum amount, known as the “Group threshold”, below which CAT does not arise. There are three...

Written Answers — Department of Finance: Tax Code (12 Nov 2025)

Paschal Donohoe: Local Property Tax (LPT) was legislated for in 2012 in the Finance (Local Property Tax) Act 2012. The design of LPT was considered by an interdepartmental group chaired by Dr. Don Thornhill. As part of their terms of reference, the group were asked to “consider the design of a property tax to replace the household charge and that is equitable and is informed by previous work and...

Written Answers — Department of Finance: Tax Code (12 Nov 2025)

Paschal Donohoe: I am advised by Revenue that the VAT rating of goods and services is subject to EU VAT law, with which Irish VAT law is obliged to comply. In general, the VAT Directive provides that all goods and services are liable to VAT at the standard rate, unless they are either specifically exempt from VAT or they fall within the categories listed in Annex III of the Directive, to which Member States...

Written Answers — Department of Finance: Tracker Mortgages (12 Nov 2025)

Paschal Donohoe: I can confirm that the matter the Deputy raised with the Tánaiste in Dáil Éireann on 6 November 2025, and which is the subject of this question, was referred to me for attention. It is accepted that tracker mortgage failings by lenders has caused significant distress and, in some cases has had devastating consequences, for their affected customers. The Central Bank of...

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (Resumed) (6 Nov 2025)

Paschal Donohoe: I move amendment No. 25: In page 56, lines 22 to 24, to delete all words from and including “date” in line 22 down to and including “development” in line 24 and substitute “relevant date”.

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (Resumed) (6 Nov 2025)

Paschal Donohoe: I move amendment No. 26: In page 56, line 27, to delete “subsection (3)” and substitute “subsection (4)”.

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (Resumed) (6 Nov 2025)

Paschal Donohoe: I move amendment No. 27: In page 57, between lines 24 and 25, to insert the following: “ ‘qualifying trade’, in relation to a relevant contractor, means a trade carried out by the relevant contractor, which— (a) is not an excepted trade, and (b) consists wholly or mainly of the construction or refurbishment of buildings or structures;”.

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (Resumed) (6 Nov 2025)

Paschal Donohoe: I move amendment No. 28: In page 57, between lines 27 and 28, to insert the following: “ ‘relevant beneficial owner’ means a beneficial owner of a completed development that is not a relevant person in respect of that completed development;”.

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (Resumed) (6 Nov 2025)

Paschal Donohoe: I move amendment No. 29: In page 57, between lines 36 and 37, to insert the following: “ ‘relevant contractor’, in relation to a completed development, means a company that develops the completed development pursuant to a contract entered into with the beneficial owner, or where there is more than one beneficial owner, the beneficial owners, of that completed...