Results 43,201-43,220 of 46,267 for speaker:Simon Harris

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)

Simon Harris: They must be tax resident here, but they can also be tax resident in the United States, based on their citizenship in the United States.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)

Simon Harris: Yes.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)

Simon Harris: It is share-based remuneration.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)

Simon Harris: It is from profits gained by the employment here.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)

Simon Harris: Yes, income here.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)

Simon Harris: My detailed note states that the subsection provides that as regards a relevant employee who first arrives in the State in 2014 and is not tax resident in that year, the fact that he or may have dual tax residence in 2015 will not prevent him or her being first entitled to the relief in 2015. This reflects the relaxation of the tax residence position which was raised during the consultation...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)

Simon Harris: The provisions that were in subsection 5 are now catered for in subsection 2(b) of the Bill.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)

Simon Harris: The Deputy is referring to amendments Nos. 11 and 12.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)

Simon Harris: Yes.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)

Simon Harris: We are removing the upper limit on income of €500,000. It is something that the Minister for Finance will keep under close consideration but it is based on the consultation process. We have engaged with stakeholders in regard to the benefit of SARP to the Irish economy. It was not something introduced simply for the sake of doing so, rather it has been introduced to attract people...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)

Simon Harris: The Deputy has raised a number of points. First, it is not the priority of the Government to reward the better off, but I am sure that is a debate we will continue to have during the consideration of this Finance Bill and it is one the Deputy had with my colleague, the Minister, Deputy Noonan, last night. I do not accept that there is a loss of tax revenue to the State from this measure....

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)

Simon Harris: I am happy to do so. I do not have the figure in respect of an income of €1 million but I am sure we can work it out. If someone was earning €0.5 million under the enhanced the SARP, the one we are debating now, they would end up paying an effective rate of tax of 39.48%. If they were not availing of SARP, they would end up paying a tax rate of 49.68%. A person earning...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)

Simon Harris: The Deputy asked about the loss of income to the Irish Exchequer and I argue that there is no loss of income to the Exchequer.

Written Answers — Department of Public Expenditure and Reform: Flood Relief Schemes Applications (19 Nov 2014)

Simon Harris: Kildare County Council submitted an application for funding for flood alleviation works at Ballymore Eustace under the Office of Public Works (OPW) Minor Flood Mitigation Works and Coastal Protection Scheme. The application has been assessed and the OPW has this week sought further information in relation to it from the Council. When this information is received the OPW will be in a position...

Seanad: Adjournment Matters: Local Authority Funding (18 Nov 2014)

Simon Harris: I thank Senator MacSharry for raising this matter. I am responding on behalf of the Minister for the Environment, Community and Local Government who thanks the Senator for providing the opportunity to outline the situation regarding the financial difficulties of Sligo County Council. The continued deterioration of Sligo County Council's financial position is of serious concern to him,...

Seanad: Adjournment Matters: Local Authority Funding (18 Nov 2014)

Simon Harris: I thank Senator MacSharry who acknowledged that I am responding to the House on behalf of the Minister for the Environment, Community and Local Government, Deputy Alan Kelly, and outlining his position on this matter. Sligo County Council has made significant progress in achieving savings. There is also a good spirit of co-operation between the Department and Sligo County Council which was...

Seanad: Adjournment Matters: Health Services (18 Nov 2014)

Simon Harris: I thank Senator Whelan for raising this very important matter. It is clear from listening to his account the personal and deep feelings he has towards this day care centre and the important service it provides for the people of Monasterevin. I know the Senator declared an interest but being able to bring personal experience to formulate policy is a strength in our political system and one I...

Seanad: Adjournment Matters: Health Services (18 Nov 2014)

Simon Harris: I have no doubt the Senator will continue to pursue this matter and fight for the people in that community, but let us try to look at the common ground here and find a way forward. There is an acknowledgement from the HSE, the Senator and the wider community that this is an important service that we want to see continued within the community. There is also a reality that the building is...

Seanad: Adjournment Matters: Vocational Education Committees Expenditure (18 Nov 2014)

Simon Harris: I am pleased to have an opportunity to be in the Seanad this evening. I thank the Senator for raising this issue because it affords me the opportunity to clarify to the House the matters referred to in correspondence on behalf of my colleague, the Minister for Education and Skills, Deputy Jan O'Sullivan. The correspondent wrote to the Minister for Education and Skills in regard to a number...

Seanad: Adjournment Matters: Vocational Education Committees Expenditure (18 Nov 2014)

Simon Harris: While I cannot confirm what is in anybody else's mind or thought processes, I can confirm to the House that I will convey Senator Bradford's views to the Minister, Deputy O'Sullivan, and ensure she has a transcript of this debate. My view on this, and one I will convey to the Minister and have conveyed on a number of occasions to the Committee of Public Accounts during my time there, is that...