Results 4,061-4,080 of 32,432 for speaker:Paschal Donohoe

Written Answers — Department of Finance: Tax Code (8 Nov 2022)

Paschal Donohoe: I propose to take Questions Nos. 281, 282, 286 and 293 to 295, inclusive, together. Recent Government policy has focused on strengthening the environmental rationale behind company car taxation. Until the changes I 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...

Written Answers — Department of Finance: Financial Services (8 Nov 2022)

Paschal Donohoe: There are a number of legal and regulatory requirements governing the provision of mortgage credit to a consumer. The primary aim of the Central Bank macro prudential mortgage lending measures is to prevent the emergence of an unsustainable relationship between credit and house prices, and also to support the resilience of lenders, borrowers and the broader economy. These measures,...

Written Answers — Department of Finance: Departmental Bodies (8 Nov 2022)

Paschal Donohoe: The Disabled Drivers and Disabled Passengers Scheme 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 order to qualify for relief, the applicant must hold a...

Written Answers — Department of Finance: Tax Code (8 Nov 2022)

Paschal Donohoe: As I outlined in a recent response to the Deputy, the Government decided upon the introduction of the Local Property Tax (LPT), that a liability to the tax should apply to all owners of residential properties with a limited number of exemptions and no deductions. Limiting the exemptions available allows the rate to be kept low for those liable persons who do not qualify for an exemption. ...

Written Answers — Department of Finance: Budget 2023 (8 Nov 2022)

Paschal Donohoe: As the Deputy is aware, my Department’s analysis of the distributional impact of Budget 2023 is calculated on a nominal basis. It compares a baseline scenario of no-policy change against a reform scenario solely incorporating the budgetary policy changes. As such, it examines the discrete impact of the tax and welfare measures announced in the Budget. On this basis, lone parents...

Written Answers — Department of Finance: Primary Medical Certificates (8 Nov 2022)

Paschal Donohoe: The Disabled Drivers and Disabled Passengers Scheme 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 cost to the Exchequer of the scheme, (excluding Motor Tax) was €62 million in 2021 and is currently at €59m Y.T.D., reflecting reductions in fuel grant claims arising from COVID-19 travel...

Written Answers — Department of Finance: Fuel Prices (8 Nov 2022)

Paschal Donohoe: The Disabled Drivers and Disabled Passengers (Tax Concessions) Scheme provides relief from VAT and VRT (up to a certain limit) set against the purchase and use of an adapted car, and for transport of a person with specific severe and permanent physical disabilities. The Scheme also provides payment of a Fuel Grant, and an exemption from Motor Tax. Certain other qualifying criteria apply in...

Written Answers — Department of Finance: Revenue Commissioners (8 Nov 2022)

Paschal Donohoe: I am advised by Revenue that the number serving in Large Cases – High Wealth Individuals Division on 1 November 2022 is as follows: Division MAC PO AP HEO FTE FTE FTE FTE Serving 1.0 7.8 37.0 23.8 Vacancies 0 ...

Written Answers — Department of Finance: Housing Schemes (8 Nov 2022)

Paschal Donohoe: Section 10 of the Affordable Housing Act 2021 sets out the Government's "fresh start" principle, which provides for certain exceptions to the eligibility criteria for affordable dwelling purchase arrangements. These are, where the person applying: - had previously purchased/built a dwelling as part of a marriage/civil partnership/intimate and committed relationship that has now ended,...

Written Answers — Department of Finance: Banking Sector (8 Nov 2022)

Paschal Donohoe: As the Deputy may be aware, my Department published a paper in December 2019 by Indecon Consulting on an Evaluation of the Concept of Community Banking in Ireland. This was a follow on to a previous paper on Local Public Banking published by my Department in 2018. The Indecon report concluded that there is no business case for the State to establish a community banking system in Ireland,...

Written Answers — Department of Finance: Post Office Network (8 Nov 2022)

Paschal Donohoe: The role of the Department of Finance in relation to the provision of financial services by the post office network relates primarily to payment services. As Minister for Finance, I have authorised An Post to provide these services under the Postal and Telecommunications Services Act 1983 (Section 67) Order 2016. An Post is a body under the aegis of the Department of the Environment, Climate...

Written Answers — Department of Finance: Departmental Staff (8 Nov 2022)

Paschal Donohoe: I wish to advise the Deputy that one staff member from my Department has attended this Programme in 2021. This staff member is on secondment from another organisation. As a result my Department paid only one third of the cost with the parent organisation paying the balance. Details are set out in the table below: No. of Officials Grade Cost 1 ...

Written Answers — Department of Finance: Vehicle Registration Tax (8 Nov 2022)

Paschal Donohoe: In the absence of the details of the person/vehicle concerned Revenue cannot give a definitive answer. However, Revenue has advised that since the withdrawal of the United Kingdom (UK) from the European Union (EU) on 31 December 2020, the importation of a motor vehicle from the UK (excluding Northern Ireland (NI)) is treated as an import from a third country, i.e., a non - EU Member State....

Written Answers — Department of Finance: Student Accommodation (8 Nov 2022)

Paschal Donohoe: As announced in Budget 2023 and provided for in Finance Bill 2022, an income tax credit of €500 per year will be available to each tenant in an RTB registered private tenancy agreement, rent-a-room/"digs" arrangements, student accommodations and licence arrangements where the renter pays sufficient rent. Rent paid of €2,500 in a tax year will be sufficient to avail of the...

Written Answers — Department of Finance: Budget 2023 (27 Oct 2022)

Paschal Donohoe: Recent Government policy has focused on strengthening the environmental rationale behind company car taxation. Until the changes I 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: Energy Prices (27 Oct 2022)

Paschal Donohoe: I propose to take Questions Nos. 173, 175 and 176 together. Details of the new Temporary Business Energy Support Scheme (TBESS) are set out in Finance Bill 2022. The scheme will provide support to qualifying businesses in respect of energy costs relating to the period from 1 September 2022 to 31 December 2022 or, where it is possible to grant State aid beyond that date under the European...

Written Answers — Department of Finance: Departmental Bodies (27 Oct 2022)

Paschal Donohoe: Following the resignation of all members of the previous Disabled Drivers Medical Board of Appeal, effective from 30th November 2021, two Expression of Interest campaigns have been held, seeking suitable candidates for the Board. The Department of Health leads on all actions and tasks with respect to the Expression of Interest Campaigns. Department of Finance officials provide support to the...

Written Answers — Department of Finance: Tax Credits (27 Oct 2022)

Paschal Donohoe: The Incapacitated Child Tax Credit is available to the parent or guardian of a child who is permanently incapacitated, either physically or mentally. The qualifying criteria includes the requirement that medical evidence is provided setting out the extent of the incapacity and whether it is expected to permanently prevent the child from being able to maintain themselves independently when...

Written Answers — Department of Finance: Tax Exemptions (27 Oct 2022)

Paschal Donohoe: On the introduction of the Local Property Tax (LPT), the Government decided that a liability to the tax should apply to all owners of residential properties with a limited number of exemptions. Limiting the exemptions available allows the rate to be kept low for those liable persons who do not qualify for an exemption. The proceeds of the LPT are largely used in the general provision and...

Written Answers — Department of Finance: Primary Medical Certificates (27 Oct 2022)

Paschal Donohoe: 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 charitable organisations. In order to qualify for relief, the applicant must hold a Primary Medical...