Results 42,961-42,980 of 46,267 for speaker:Simon Harris

Finance Bill 2014: Report Stage (Resumed) and Final Stage (26 Nov 2014)

Simon Harris: I can assure the Deputy that it is the Minister's intention to do as he outlined in his Budget Statement in regard to the pension levy. It was a difficult levy for many and it is important to note the context in which these decisions were taken. It was a time when there was very little flexibility available to Government, which was in an international programme. Any limited flexibility...

Finance Bill 2014: Report Stage (Resumed) and Final Stage (26 Nov 2014)

Simon Harris: I am happy to use my office to try to have the Deputies who have consistently raised this matter updated by the relevant authorities in terms of where we are at in relation to Revenue, Customs and Excise, the State Laboratory and so on. I am happy to try to facilitate a round-table discussion with Oireachtas Members who have raised this concern. I think that would be a practical and...

Finance Bill 2014: Report Stage (Resumed) and Final Stage (26 Nov 2014)

Simon Harris: The debate has moved on considerably from the amendment tabled by Deputy McGrath and that is understandable and perfectly acceptable given the seriousness of the issue. I will not have all the answers to hand on some of the wider issues outside of the Finance Bill but I have discussed this with my officials and I will ensure that we revert to each of the Deputies on the issues they raised. ...

Finance Bill 2014: Report Stage (Resumed) and Final Stage (26 Nov 2014)

Simon Harris: I have said all I have to say and we are not going to have a meeting of minds on this.

Finance Bill 2014: Report Stage (Resumed) and Final Stage (26 Nov 2014)

Simon Harris: I move amendment No. 32:In page 71, to delete lines 35 to 38 and substitute the following:“ “(3A) (a) In this subsection ‘relevant treatment of a gain’ means the treatment, provided by this section or section 626C, of a gain as not being a chargeable gain. (b) Notwithstanding any provision of section 590, the relevant treatment of a gain shall not apply for the...

Finance Bill 2014: Report Stage (Resumed) and Final Stage (26 Nov 2014)

Simon Harris: I thank the Deputy for his amendments, which, as he outlined, propose changes to the levels of fine applying to mineral oil tax offences under section 102 of Finance Act 1999. The fines applicable for an offence of evasion, or attempted evasion of excise duty on excisable products were increased significantly in Finance Acts 2008 and 2010. For a summary conviction, the fine was increased to...

Finance Bill 2014: Report Stage (Resumed) (26 Nov 2014)

Simon Harris: As Deputy McGrath said, we had a very lengthy exchange on this on Committee Stage. We also heard exchanges on corporation tax in general on a number of occasions on Committee Stage. Those in this House who advocate increasing corporation tax — I am not referring to those from Fianna Fáil, Sinn Féin or the Government — would want to do a bit of reading and interacting...

Finance Bill 2014: Report Stage (Resumed) (26 Nov 2014)

Simon Harris: I thank Deputy Carey for his comments. He is quite correct. Once the Finance Bill is passed, we will be in a position to ensure that the process can move to the next stage. I know this will come as a great relief to people in Clare and the mid-west in general.

Finance Bill 2014: Report Stage (Resumed) (26 Nov 2014)

Simon Harris: I move amendment No. 26:In page 64, line 16, to delete “its construction” and substitute “the construction of the building or structure”.

Finance Bill 2014: Report Stage (Resumed) (26 Nov 2014)

Simon Harris: I move amendment No. 27:In page 64, to delete line 23 and substitute the following:"respect of which the claim is to be made.(5B) Notwithstanding any obligation to the contrary imposed on them by section 851A, the Revenue Commissioners may furnish to one or more persons such information as is referred to in subsection (5A)(c) where the Revenue Commissioners are satisfied that doing so is...

Finance Bill 2014: Report Stage (Resumed) (26 Nov 2014)

Simon Harris: I can assure Deputy Doherty that the Minister will keep a close eye on it and specifically on that element about which the Deputy has expressed concerns throughout this debate. I will make the broader point, in response to Deputy Michael McGrath as well, on the question as to what is a living city. There is no point in pretending other than the concept has evolved as there has been an...

Finance Bill 2014: Report Stage (Resumed) (26 Nov 2014)

Simon Harris: I move amendment No. 25:In page 64, lines 9 and 10, to delete “with regard to aid intensity for enterprises,”.These three amendments are concerned with section 32 of the Bill. That section sets down a number of requirements that must be met to claim relief under the incentive scheme for the provision of aviation services and facilities. Amendment No. 25 corrects a minor...

Finance Bill 2014: Report Stage (Resumed) (26 Nov 2014)

Simon Harris: I thank Deputy Pearse Doherty for his engagement on this matter. It was not my finest hour on Committee Stage. I am willing to acknowledge that it was about as clear as mud by the end, as we got into a technical discussion, produced lofty books and tried to find relevant passages of legislation. The opportunity to discuss the Bill on Report Stage is welcome. I accept the Deputy's bona...

Finance Bill 2014: Report Stage (Resumed) (26 Nov 2014)

Simon Harris: Do I not get an opportunity to respond?

Finance Bill 2014: Report Stage (Resumed) (26 Nov 2014)

Simon Harris: So I cannot respond. Okay.

Finance Bill 2014: Report Stage (Resumed) (26 Nov 2014)

Simon Harris: I only spoke once.

Finance Bill 2014: Report Stage (Resumed) (26 Nov 2014)

Simon Harris: In the interests of transparency and debate, it is important to respond to some of the points that have been raised. I will not even go down the road of getting into the water debate. I do not agree with Deputy Pearse Doherty on it. I will stick to the amendment. We heard people clearly and we have tried to respond to people's concerns while recognising that we have to invest in water. ...

Finance Bill 2014: Report Stage (Resumed) (26 Nov 2014)

Simon Harris: I move amendment No. 10:In page 30, line 1, after "transfer" to insert ", on one occasion only,".Amendments Nos. 10 to 12, inclusive, relate to various provisions in section 18 that deal with pensions tax legislation. We had a good discussion on this issue on Committee Stage. As regards amendment No. 10, section 18(2)(b) of the Bill amends the approved minimum retirement fund provisions in...

Finance Bill 2014: Report Stage (Resumed) (26 Nov 2014)

Simon Harris: I move amendment No. 11:In page 39, line 28, to delete "is" and substitute "are".

Finance Bill 2014: Report Stage (Resumed) (26 Nov 2014)

Simon Harris: I move amendment No. 12:In page 43, line 39, to delete "section 784(A)" and substitute "section 784A".