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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.

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

Simon Harris: I share the Senator's desire for as much transparency as is possible, which is a desire shared by all Members. However, I also greatly respect taxpayer confidentiality. Where should one draw the line? Do people want to see the Senator's tax affairs or my tax affairs? While it is important that the Revenue authorities should see them, they are confidential, are independent and are held in...

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

Simon Harris: I do not have a precise timeline. I know the Commission has taken the decision to commission the impact assessment, which has started and is under way. Our guesstimate is a number of months but it is under way at present.

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

Simon Harris: While I am all in favour of efficiency, I had better make a few points. First, I always get nervous, I am sure it is not intended, when recommendations or amendments are tabled that appear to suggest the reason every multinational company is locating in Ireland is to do with corporation tax.That does this country a disservice. I am not suggesting Senator Reilly is but there are many reasons...

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

Simon Harris: ----- but the regime we have in this country is around our business responsiveness. Let us also remember the reputation we have in the delivery of excellence across a range of companies. We have talent, a track record and tax which is three Ts. Companies decide to locate here for lots of different reasons and while tax is an important one, it is only one reason. There are many figures...

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

Simon Harris: I thank the Senator for his colourful suggestions and he makes a valid point. The relief will not apply to disposals of chargeable business assets by companies or to disposals of development land - which I know is an issue raised by Senators in this House - or to a business dealing in or developing land, or to a business consisting of letting land or building or holding investments. Where a...

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

Simon Harris: My officials will communicate with Senator O'Brien in advance of Report Stage to see if we can provide clarity on the matter.

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

Simon Harris: While I do not disagree in principle with the Senator that there is a need to go further in this regard, the Minister adjudicated how far he could go this year in line with the fiscal space available to him. As we all know, the capital acquisitions tax threshold has been reduced a number of times over the last couple of years, while the rate has also been increased. These changes were...

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

Simon Harris: I would not want to do anything that would short circuit our exchanges on Committee Stage of the Finance Bill as it is an enjoyable experience. The Senators will be aware that a similar amendment was proposed in the Dáil and that it was the subject of significant debate on Committee and Report Stages. During those debates both myself the Minister for Finance, Deputy Michael Noonan, and...

Seanad: Flooding: Statements (9 Dec 2015)

Simon Harris: I wish to thank Senators for affording me the opportunity to address the Seanad on the severe weather which affected the country over the past weekend and into this week. At the outset, I join all Members of this and the Lower House in conveying my deepest sympathy to all those who have been affected by the flooding. I have seen, at first hand, the devastating impact that flooding can have...

Written Answers — Department of Public Expenditure and Reform: Flood Prevention Measures (9 Dec 2015)

Simon Harris: The River Tolka has a history of flooding following heavy rainfall, which has been well documented after major flood events in 1954 and subsequent years. The river has been the subject of a number of investigations, and of most significance were those carried out in 1955 and 1986. Severe flooding from the Tolka River and its tributaries occurred in the Dublin City, Meath and Fingal areas in...

Written Answers — Department of Public Expenditure and Reform: Flood Relief Schemes Status (9 Dec 2015)

Simon Harris: The provision of flood defences in Foynes is being undertaken by Limerick City and County Council (LCCC) with funding from the Office of Public Works (OPW). The Council has developed a scheme which has been approved under Part Viii of the Planning and Development Regulations. The Council is currently progressing the procurement of a civil works contractor to undertake the scheme works and is...

Written Answers — Department of Public Expenditure and Reform: Flood Prevention Measures (9 Dec 2015)

Simon Harris: My previous reply to this question sought to explain that the design of OPW funded flood relief schemes including the design height of any flood defence walls included as part of the schemes must satisfy the required standard to provide protection against the 1 in 100 year flood event in the case of rivers and the 1 in 200 year event in the case of coastal or tidal flooding. This is a...

Topical Issue Debate: Flood Prevention Measures (8 Dec 2015)

Simon Harris: I was there.

Topical Issue Debate: Flood Prevention Measures (8 Dec 2015)

Simon Harris: I could respond in a moment rather than shouting across the Chamber at the Deputy.

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