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Finance (Tax Appeals) Bill 2015: Report and Final Stages (11 Dec 2015)

Simon Harris: The High Court will have the discretion to refer it back to the new Appeal Commissioners where it feels that there are circumstances in which justice is best served by it doing so.

Finance (Tax Appeals) Bill 2015: Report and Final Stages (11 Dec 2015)

Simon Harris: This refers purely to transitional measures whereby, as the Deputy correctly says, both parties have not agreed to the case stated, the Appeal Commissioner has signed off on the case stated and referred it to the High Court and the High Court feels justice is best served by sending that back to the Appeal Commissioner for a hearing. It gives the High Court that flexibility, which is fair in...

Finance (Tax Appeals) Bill 2015: Report and Final Stages (11 Dec 2015)

Simon Harris: I thank the Deputy. There were differing views on this matter on Committee Stage. Deputy Michael McGrath had a view very different from that held by Deputy Pearse Doherty and the Minister listened carefully to what was quite a robust debate. These amendments concern the holding of public hearings in respect of tax appeals. Part 4, chapter 4, section 949Y of the Bill provides for a...

Finance (Tax Appeals) Bill 2015: Report and Final Stages (11 Dec 2015)

Simon Harris: I thank Deputy Lowry. Part 3 of the Bill contains provisions on the arrangements for transitioning from the old appeals process to the reformed appeals process. Provision has been made for the treatment of appeals that have already been made and are at various stages of the process when the new appeals process comes into operation. An additional matter which has had to be taken into...

Written Answers — Department of Public Expenditure and Reform: Flood Relief Schemes (10 Dec 2015)

Simon Harris: The location in question does not form part of any Arterial Drainage Scheme falling under the remit of the Office of Public Works (OPW) and the OPW therefore has no responsibilities in this area. Local flooding issues are a matter, in the first instance, for each local authority to investigate and address. Kerry County Council may carry out flood mitigation works using its own resources. The...

Written Answers — Department of Public Expenditure and Reform: Flood Relief Schemes Status (10 Dec 2015)

Simon Harris: In relation to the Clonakilty Flood Relief Scheme, a preferred scheme design option was presented at a statutory Public Exhibition which took place from 15 December 2014 to 20 January 2015. All the observations received from concerned parties have been answered. Detailed design of the scheme will commence shortly, which will be followed by a procurement process for a civil works contractor...

Written Answers — Department of Public Expenditure and Reform: Flood Relief Schemes (10 Dec 2015)

Simon Harris: Athleague is an Area for Further Assessment (AFA) under the Shannon Catchment Flood Risk Assessment and Management (CFRAM) Programme and detailed flood risk assessment is being carried out by engineering consultants on behalf of the Office of Public Works in partnership with Roscommon County Council. Draft predictive flood maps, produced under the Study, were the subject of a Public...

Written Answers — Department of Public Expenditure and Reform: Flood Relief Schemes (10 Dec 2015)

Simon Harris: Roscommon Town is an Area for Further Assessment (AFA) under the national Catchment Flood Risk Assessment and Management (CFRAM) Programme. A detailed flood risk assessment of Roscommon Town is being carried out by engineering consultants on behalf of the Office of Public Works (OPW) under the Shannon CFRAM Study, in partnership with Roscommon County Council. Draft predictive flood maps...

Written Answers — Department of Public Expenditure and Reform: Flood Relief Schemes (10 Dec 2015)

Simon Harris: Ballinasloe is an Area for Further Assessment (AFA) under the national Catchment Flood Risk Assessment and Management (CFRAM) Programme. A detailed flood risk assessment of Ballinasloe is being carried out by engineering consultants on behalf of the Office of Public Works (OPW) under the Shannon CFRAM Study, in partnership with Roscommon County Council. Draft predictive flood maps have been...

Leaders' Questions (9 Dec 2015)

Simon Harris: The Deputy is playing politics with a national emergency. Does he want us to be like Bertie Ahern with his wellies?

Leaders' Questions (9 Dec 2015)

Simon Harris: I will.

Seanad: Finance Bill 2015: Committee Stage (9 Dec 2015)

Simon Harris: The Senator highlights a real difficulty with the USC. It is a very crude instrument of taxation which is why we are committed to removing the burden of USC from hundreds of thousands of people and reducing all the rates of USC in this Finance Bill. Ultimately, we are also committed to the abolition of the USC. The priority of the Government and Minister for Finance, Deputy Noonan is to...

Seanad: Finance Bill 2015: Committee Stage (9 Dec 2015)

Simon Harris: I thank Senator O'Reilly for her recommendation. It would appear from the wording of the proposed recommendation that it is the Senator's intention that all those earning up to €376 per week, just over the earnings of a full-time worker on the new minimum wage of approximately €357 per week, should be exempted from the charge to USC entirely. It is unclear whether the Senator...

Seanad: Finance Bill 2015: Committee Stage (9 Dec 2015)

Simon Harris: I have it.

Seanad: Finance Bill 2015: Committee Stage (9 Dec 2015)

Simon Harris: As the Senator said, we have this exchange regularly in this House and the Dáil and know one another’s positions clearly. I do not buy into the logic that if taxation was increased on something, it would yield more. While accepting that everyone has to pay his or her fair share and that the system has to be progressive, there is significant evidence to suggest that if we want...

Seanad: Finance Bill 2015: Committee Stage (9 Dec 2015)

Simon Harris: Last year the Minister for Finance said he would keep the cap on eligible expenditure on the film tax credit under review, as well as considering other possible amendments to improve the operation of the scheme. In recognition of the importance of Ireland’s film industry to the cultural economy he announced an increase in the cap on eligible expenditure to €70 million in the...

Seanad: Finance Bill 2015: Committee Stage (9 Dec 2015)

Simon Harris: I thank the Senators for raising this point on Second Stage. It is an important point and I asked officials in the Department to liaise further with them. They corresponded by e-mail with the Senators to explain the rationale behind this measure. It is not a case of the Government or Ireland deciding on a measure but of recognising the EU rules around it. It is not entirely clear from the...

Seanad: Finance Bill 2015: Committee Stage (9 Dec 2015)

Simon Harris: I will give the Senator all the detail I have available and we can engage further between now and Report Stage. My understanding is that these guidelines are from 2014. The Commission has made it clear Ireland needs to make sure it is in compliance with them and we do not want to jeopardise the scheme. I also understand that the action needed to be taken by the Minister requires reference...

Seanad: Finance Bill 2015: Committee Stage (9 Dec 2015)

Simon Harris: The Senator has made a fair point. While a directive is something Ireland, along with every other member state, commits to transpose and implement in various ways through our national parliaments, we do not have to implement a guideline, but if we want Commission officials to approve our scheme from a state aid point of view, we have to be in compliance with the rules. This did not need to...

Seanad: Finance Bill 2015: Committee Stage (9 Dec 2015)

Simon Harris: In an effort to be helpful, I will ask my officials to engage with Senators O'Brien and Quinn in respect of making any information available that is appropriate to do so.

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