Results 43,061-43,080 of 46,456 for speaker:Simon Harris

Written Answers — Department of Public Expenditure and Reform: Office of Public Works Projects (16 Dec 2014)

Simon Harris: The following are the OPW managed projects that have availed of the Per Cent for Art Scheme in County Waterford since 1997: 1997 PRAI, (Property Registration Authority) Cork Road, Waterford Commission amount: €7,617 Artist: Killian Schurmann 2003 Waterford Government Offices, The Glen, Waterford Commission amount: €60,000 Artist: Joy Gerrard 2003/2004 Tramore...

Written Answers — Department of Public Expenditure and Reform: Coastal Protection (16 Dec 2014)

Simon Harris: The position in relation to this matter remains as outlined in my reply to the Deputy's Question of 18thNovember, 2014. Under the (Coastal Protection Act, 1963) Kerry County Council may apply for funding for coastal protection works at Kilshannig. A proposal for substantial strengthening works would require detailed planning and feasibility studies and technical analysis to be carried out...

Written Answers — Department of Public Expenditure and Reform: Departmental Funding (16 Dec 2014)

Simon Harris: The Government Decision of 11th February 2014 allocated total funding of up to €69.5 million for clean-up, repair and restoration works in relation to public infrastructure that was damaged in the period 13th December 2013 to 6th January 2014. Of this sum of €69.5 million, up to €19.6 million was allocated for repair of existing coastal protection and flood defences based...

Seanad: Finance Bill 2014: Report and Final Stages (11 Dec 2014)

Simon Harris: I thank Senator Darragh O'Brien for this series of recommendations. Recommendation No. 15 seeks to give broad discretion to the Minister on when properties should be revalued for LPT purposes. As the local property tax is a new tax, the Government wishes to provide certainty for homeowners. For this reason, valuation periods of three years were introduced, with the exception of the first...

Seanad: Finance Bill 2014: Report and Final Stages (11 Dec 2014)

Simon Harris: I thank Senator O'Brien and Senator White for the recommendation. Although I am sure people are aware of the current rates and structures of the alcohol licensing regime, the Minister for Finance is eager that we briefly outline the current licensing system and the steps the Government proposes to take to tackle the misuse of alcohol, and that this be put on the record of the Seanad. The...

Seanad: Finance Bill 2014: Report and Final Stages (11 Dec 2014)

Simon Harris: Yes.

Seanad: Finance Bill 2014: Report and Final Stages (11 Dec 2014)

Simon Harris: I thank Senator O'Brien. This is trickier than it seems at first because of the factors the Senator has outlined with respect to EU law. Nicotine replacement patches are subject to the 23% standard rate of VAT, while other nicotine products such as nicotine inhalers, tablets and chewing gum are categorised as oral medicines and thereby qualify for the zero rate of VAT. Nicotine replacement...

Seanad: Finance Bill 2014: Report and Final Stages (11 Dec 2014)

Simon Harris: Senator Quinn and I had a good exchange on this yesterday. I understand the purpose of what he is trying to do and I tried to alleviate any concerns that there would be other such employees or former employees of universities other than NUI Galway. Certainly, the Revenue Commissioners have made exploratory inquiries with all other relevant universities and they have found no other employee...

Seanad: Finance Bill 2014: Report and Final Stages (11 Dec 2014)

Simon Harris: I thank Senators Darragh O'Brien and Averil Power for the recommendation. It is an issue that was discussed extensively in the Dáil where the Senators' colleague, Deputy Michael McGrath, raised it. We had a lengthy debate on Report Stage in the Dáil also. The bottom line is that this is an issue which the Minister for Finance has asked the Office of the Attorney General to...

Seanad: Finance Bill 2014: Report and Final Stages (11 Dec 2014)

Simon Harris: I do not wish to have a debate on reform and everything else because we have to get through the Finance Bill by 2 p.m. I could provide statistics until the cows came home. I was responding to the substance and principle of the recommendation. The Senator wants the House to legislate within the Finance Bill for the preparation of a report and it is my responsibility to respond to her...

Seanad: Finance Bill 2014: Report and Final Stages (11 Dec 2014)

Simon Harris: A one percentage point decrease in income tax rates-----

Seanad: Finance Bill 2014: Report and Final Stages (11 Dec 2014)

Simon Harris: At the 41% rate, the cost would be €164 million in 2015 and €234 million in a full year. An increase of €1,000 in the standard rate band would cost €160 million in the first year and €21 million in a full year. I am more than happy to provide the House with information that it is possible to give. I am not in disagreement with the Senator. I disagree...

Seanad: Finance Bill 2014: Report and Final Stages (11 Dec 2014)

Simon Harris: I would be delighted to do that because while I agree with much of the Senator's analysis of the economic situation, I do not agree that we should be legislating in the Finance Bill to put in a series of reports. I want to be supportive of many of the points the Senator is raising, and I will be in a moment, but in terms of the reason I am not accepting the amendment, and I have taken this...

Seanad: Finance Bill 2014: Report and Final Stages (11 Dec 2014)

Simon Harris: I thank Senator Darragh O'Brien for moving this recommendation because it gives me an opportunity to respond to the situation relating to the home carer's tax credit. The system of individualisation has been in the tax code since 1999 and is obviously an integral part of the overall system. When first announced, the stated purpose of individualisation was essentially to ease the burden on...

Seanad: Finance Bill 2014: Report and Final Stages (11 Dec 2014)

Simon Harris: As I was saying, in tandem with individualisation, a home carer allowance was introduced to compensate couples where one spouse stays at home to care for children or other qualifying individuals. Individualisation was progressed to some extent in later years but was never completed. The result is that we now have a hybrid system with the standard rate band being partially transferable...

Seanad: Finance Bill 2014: Report and Final Stages (11 Dec 2014)

Simon Harris: The discussion we had on this on Committee Stage was highly technical, but it was important to put that detail on the record of the House. Senators’ concerns about this aspect of private pension provision will be brought to the Minister’s attention directly. In yesterday's debate, I explained the background and rationale for the differential treatment of employer contributions...

Written Answers — Department of Public Expenditure and Reform: Office of Public Works Expenditure (11 Dec 2014)

Simon Harris: The Government decided on 11 February 2014 to allocate up to €69.5 million for repair and remediation of public infrastructure that was damaged by severe weather in the period 13 December 2013 to 6 January 2014. Of the figure of €69.5 million, up to €19.6 million was allocated for repair by local authorities of existing built coastal protection and flood defences in...

Seanad: Finance Bill 2014: Committee Stage (Resumed) (10 Dec 2014)

Simon Harris: I thank Senator Kathryn Reilly for tabling this recommendation and for the opportunity it has provided to have an interesting discussion about this matter. Senator Paul Bradford is correct that it is an issue in which I have a personal interest. I will take up the challenge to discuss it with the Minister for Finance, Deputy Michael Noonan, and engage on it with some disability groups. The...

Seanad: Finance Bill 2014: Committee Stage (Resumed) (10 Dec 2014)

Simon Harris: It depends on the age of the car because there may not be a vehicle registration tax liability. The new owner can benefit from the range of supports outlined. The primary medical certificate is always required to avail of the scheme. Either the Minister for Finance or I will report back to the House on the conclusion of the review of authorised sellers.

Seanad: Finance Bill 2014: Committee Stage (Resumed) (10 Dec 2014)

Simon Harris: The taxation of property through an annual recurring tax is less economically distortionary than the imposition of tax on either income or capital. This is supported by economic literature, as well as by OECD, Organisation for Economic Co-operation and Development, analyses which underscore how an annual tax on land and buildings has a relatively small adverse impact on economic performance....