Results 4,161-4,180 of 32,432 for speaker:Paschal Donohoe

Written Answers — Department of Finance: Departmental Schemes (13 Oct 2022)

Paschal Donohoe: I indicated in my Budget speech that I would be introducing a Temporary Business Energy Support scheme (TBESS) to assist businesses with their energy costs over the winter months. The scheme is being designed to be compliant with the EU state aid temporary crisis framework and will need to be approved by the EU Commission in advance of making payments. This framework provides for the...

Written Answers — Department of Finance: Primary Medical Certificates (13 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: Departmental Data (13 Oct 2022)

Paschal Donohoe: I wish to inform the Deputy that information in respect of amounts distributed from the Central Fund in the current year (up to year-end September 2022) is publicly available on the Department's website as part of theFiscal Monitor - September 2022.

Written Answers — Department of Finance: Legislative Measures (13 Oct 2022)

Paschal Donohoe: Tobacco Products Tax (TPT) legislation is set out in Chapter 3 of Part 2 of the Finance Act 2005 (as amended), which replaced the TPT provisions of Finance Act 1996. I understand that the Deputy is asking about Section 75 of the 2005 Act which legislates for the ascertainment of retail prices of tobacco products, which had previously been dealt with in Section 84 of the earlier Act. The TPT...

Written Answers — Department of Finance: Regulatory Bodies (13 Oct 2022)

Paschal Donohoe: Transparency on the functioning of the insurance market remains a key policy focus and represents an important part of the Government’s ongoing insurance reform agenda. Accordingly, the introduction of the National Claims Information Database (NCID) within the Central Bank of Ireland (CBI) was a key step change in improving transparency, providing information and an evidence base for...

Written Answers — Department of Finance: Revenue Commissioners (13 Oct 2022)

Paschal Donohoe: One of the primary functions of Revenue is the collection of tax and ensuring that all taxpayers pay the correct amounts due in a timely manner. As the Deputy is aware, the Debt Warehousing Scheme was introduced to provide a vital liquidity support to businesses suffering a downturn due to the Covid-19 pandemic. Under the scheme, businesses can temporarily ‘park’ certain...

Written Answers — Department of Finance: Tax Credits (13 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 requires 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 himself or herself independently when over the...

Written Answers — Department of Finance: Banking Sector (12 Oct 2022)

Paschal Donohoe: The European Union (Consumer Mortgage Credit Agreements) Regulations 2016 (CMCAR) provides that, where an application for mortgage credit is refused, the lender must inform the consumer without delay of the refusal. In cases not covered by the CMCAR, the Consumer Protection Code 2012 provides that, where a personal consumer's application for credit is turned down, the lender must clearly...

Written Answers — Department of Finance: Tax Code (12 Oct 2022)

Paschal Donohoe: I am advised by Revenue that there are no Customs formalities or Customs charges for goods coming direct from another Member State once the goods are in free circulation within the EU. If goods are shipped from an EU Member State through a non-EU country on route to Ireland, then a Customs transit declaration is required but no Customs charges are due. If the transit procedure is not used,...

Written Answers — Department of Finance: Tax Code (12 Oct 2022)

Paschal Donohoe: Services consisting of the care of the human body supplied in the course of a health studio business or similar business, such as a yoga studio, are not listed in Annex III and therefore would in general be subject to the standard rate. However, the Directive allows a Member State to continue its application of a historic VAT treatment, under certain strict conditions, including that the...

Written Answers — Department of Finance: Departmental Staff (12 Oct 2022)

Paschal Donohoe: I wish to advise the Deputy that there are no staff within my Department assigned on a full-time basis to liaise and provide support to the Department for Children, Equality, Disability, Integration and Youth for the purpose of that Department fulfilling its areas of responsibility in respect of providing for the needs of those seeking international protection and persons categorised by...

Written Answers — Department of Finance: Employment Rights (12 Oct 2022)

Paschal Donohoe: As previously advised in response to Parliamentary Question No. 230 dated 4 October 2022, regarding the details supplied, Section 851A of the Taxes Consolidation Act 1997 requires Revenue to uphold taxpayer confidentiality and prohibits the release of any information that could lead to the identification of taxpayers.

Written Answers — Department of Finance: Tax Code (12 Oct 2022)

Paschal Donohoe: I am advised by Revenue that the VAT rating of goods and services is subject to the requirements of EU VAT law, with which Irish VAT law must comply. In general, the EU VAT Directive provides that all goods and services are liable to VAT at the standard rate, unless they fall within the categories of goods and services specified in Annex III of the VAT Directive, in respect of which Member...

Written Answers — Department of Finance: Tax Code (12 Oct 2022)

Paschal Donohoe: I am advised by Revenue that the VAT rating of goods and services is subject to the requirements of EU VAT law, with which Irish VAT law must comply. In general, the EU VAT Directive provides that all goods and services are liable to VAT at the standard rate (currently 23% in Ireland), unless they fall within the categories of goods and services specified in Annex III of the VAT Directive, in...

Written Answers — Department of Finance: Tax Code (12 Oct 2022)

Paschal Donohoe: At the outset, the Deputy should note that 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...

Written Answers — Department of Finance: Departmental Schemes (12 Oct 2022)

Paschal Donohoe: I indicated in my Budget speech that I would be introducing a Temporary Business Energy Support scheme (TBESS) to assist businesses with their energy costs over the winter months. The scheme is being designed to be compliant with the EU state aid temporary crisis framework and will need to be approved by the EU Commission in advance of making payments. The TBESS will be open to businesses...

Written Answers — Department of Finance: Energy Policy (11 Oct 2022)

Paschal Donohoe: I propose to take Questions Nos. 254 and 273 together. I indicated in my Budget speech that I would be introducing a Temporary Business Energy Support scheme (TBESS) to assist businesses with their energy costs over the winter months. The scheme is being designed to be compliant with the EU state aid temporary crisis framework and will need to be approved by the EU Commission in advance of...

Written Answers — Department of Finance: Tax Reliefs (11 Oct 2022)

Paschal Donohoe: The Programme for Government includes a commitment to facilitate and support remote working. As part of the national remote working strategy: Making Remote Work, in 2021 the Tax Strategy Group (TSG) reviewed the tax arrangements for remote working in respect of both employees and employers. The paper is published on my Department’s website. The TSG paper noted that changes to the...

Written Answers — Department of Finance: Tax Credits (11 Oct 2022)

Paschal Donohoe: On Budget Day, I announced a €500 Rent Tax Credit which it is proposed will be claimable in respect of rent paid in 2022 and subsequent years to end-2025. The estimated cost of this measure in respect of each relevant year of assessment is €200 million. The intention is that, in order for a person to be in a position to claim the credit in a year : - the rent paid must be in...

Written Answers — Department of Finance: Departmental Policies (11 Oct 2022)

Paschal Donohoe: I propose to take Questions Nos. 259 and 261 together. 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...