Results 43,361-43,380 of 46,456 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: Yes.
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)
Simon Harris: Correct.
- 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 will have Revenue sent a note to the committee in advance of Report Stage so members can examine this further.
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)
Simon Harris: This question refers to amendments Nos. 9 and 10, which I know were ruled out of order but we can speak about the general issue. They sought to undo two of the enhancements to SARP provided for in the section. Amendment No. 10 would retain the current upper income threshold of €500,000, which we have discussed already, while amendment No. 9 would retain the current requirement for an...
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)
Simon Harris: I thank the Deputy for the amendment. I do not propose to accept it because I understand the Revenue Commissioners will shortly publish statistical information for the 2012 tax year and for the first time this material will include information about SARP. The material will then be updated on an annual basis. Therefore, the Minister for Finance does not see the need to have a separate...
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)
Simon Harris: I do not see why it cannot do so. The information I have includes the number of employees availing of the scheme, the number of employees with employees availing of the scheme, the amount of income in respect of which tax was not deducted, the amount of tax foregone, the number of employees whose education fees were paid, the amount of education fees paid, the number of jobs created and the...
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)
Simon Harris: I read this earlier but I am happy to do so again. I do not have a figure for 2014, but the provisional figure for 2013 is 25 and the final figure for 2012 is five.
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)
Simon Harris: Correct.
- 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: Yes.
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)
Simon Harris: There was a consultation process, the report of which is on the Department of Finance's website. It is open to anybody who wishes to do so to make points on it. Obviously, IDA Ireland is a key source of information for the Government in this regard and it is supportive of the enhanced scheme.
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)
Simon Harris: That is the nub of the point I am making. This obviously attracts individuals and, therefore, those individuals are recorded as a new job in Ireland and they obviously pay a tax element that I contend they would not pay without it. It is crucial that we have key decisions-makers here. IDA Ireland officials are trying to get into meeting rooms across the globe to encourage people to come to...
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)
Simon Harris: No. The minimum time an individual would have to be non-tax resident in Ireland is five years.
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)
Simon Harris: The Minister for Finance would be forthright in saying that this is worth trying. The scheme has been in place now since 2012. We have been asked, through a consultation process which has been published and through linkage with State agencies such as IDA Ireland, to look at enhancing the scheme, taking into account what our competitors are doing. We are doing that now. Why not try it?
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)
Simon Harris: We will come to that issue later when discussing an amendment in the name of Deputy Doherty.
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)
Simon Harris: I move amendment No. 12: In page 21, line 38, to delete " 'A' and".
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)
Simon Harris: I move amendment No. 13: In page 21, to delete lines 40 to 42 and substitute the following: " "(3) (a) Subject to paragraph (b), where, for a tax year, a relevant employee—(i) is resident in the State for tax purposes and is not resident elsewhere,".
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)
Simon Harris: I move amendment No. 14: In page 22, between lines 11 and 12, to insert the following: "(b) With effect from the tax year 2015, paragraph (a)(i) shall apply as if the words 'and is not resident elsewhere' were deleted.".
- Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2014: Committee Stage (Resumed) (19 Nov 2014)
Simon Harris: I move amendment No. 15: In page 22, line 12, to delete "(b) A relevant" and substitute "(c) A relevant".