Results 4,881-4,900 of 33,118 for speaker:Paschal Donohoe

Written Answers — Department of Finance: Tax Code (11 Oct 2022)

Paschal Donohoe: The VAT rates applying in Ireland are subject to the requirements of EU VAT law with which Irish VAT law must comply. The services consisting of the care of the human body, including beauticians, are subject to the 13.5% rate. This arises from the fact that many of goods and services to which Ireland applies a reduced rate of VAT, including services related to care of the human body,...

Written Answers — Department of Finance: Vehicle Registration Tax (11 Oct 2022)

Paschal Donohoe: Under the Finance Act 1992, Vehicle Registration Tax (VRT) is assessed on a vehicle at the time of its registration and the way the tax is computed depends on the category of vehicle involved. VRT on Category A vehicles (generally passenger cars and certain Special Utility Vehicles) is assessed based on the value of the vehicle and its emissions levels for carbon dioxide (CO2) and nitrogen...

Written Answers — Department of Finance: Tax Code (11 Oct 2022)

Paschal Donohoe: The Deputy should note that Ireland is one of the few countries in the EU which applies a zero rate of VAT to most period products. This was the rate that applied in 1991 and we have been able to maintain that rate under the provisions of the EU VAT Directive that allow for a zero rate to be maintained if it applied on and from 1stJanuary 1991. A very small number of products have a 13.5%...

Written Answers — Department of Finance: International Agreements (11 Oct 2022)

Paschal Donohoe: I propose to take Questions Nos. 281 and 282 together. Ireland's position on tax is well known and clear. Direct tax is a Member State competence and tax decisions are taken by unanimity. Pillar Two of the OECD Agreement seeks to introduce a minimum tax rate for multinational enterprises across the globe. The EU Minimum Tax Directive, which introduces a minimum tax in the EU, will...

Written Answers — Department of Finance: Revenue Commissioners (11 Oct 2022)

Paschal Donohoe: Revenue provides a broad range of online services for taxpayers to manage their tax affairs, which are quick, easy to use and fully secure. These services, including an online communications channel through the MyEnquiries, are available 24/7 and, in the vast majority of cases, remove the requirement for taxpayers to attend public offices. Revenue makes a broad range of information...

Written Answers — Department of Finance: Civil Service (11 Oct 2022)

Paschal Donohoe: On 7 September, the Taoiseach published the Final Report of the Commission of Investigation (IBRC) on the transaction in relation to Siteserv and the principles and policies within IBRC on interest rates. This extensive report outlined the transaction, makes various adverse findings against individuals and made various recommendations. The Code of Standards and Behaviour for the Irish...

Written Answers — Department of Finance: Departmental Properties (11 Oct 2022)

Paschal Donohoe: Details relating to dedicated spaces for breastfeeding or expressing breast milk in work locations within my Department are as follows: Building Rest Rooms/Rooms Available for breastfeeding/expressing breast milk South Block, Government Buildings, Dublin 2 0 14/16 Upper Merrion Street, Dublin 2 0 7/9...

Written Answers — Department of Finance: Budget 2023 (6 Oct 2022)

Paschal Donohoe: I propose to take Questions Nos. 152 and 153 together. As the Deputies will be aware, on Budget Day, I announced a €500 Rent Tax Credit which it is proposed will be claimable in respect of rent paid in 2022 and subsequent years to end-2025. The estimated cost of this measure in respect of each relevant year of assessment is €200 million.The intention is that, in order for a...

Written Answers — Department of Finance: Vacant Properties (6 Oct 2022)

Paschal Donohoe: In Housing for All, the Government has set out a suite of incentives available to encourage re-use of properties and increase the supply of housing. While both Revenue data and preliminary Census 2022 data show that vacancy lies within a range that is considered to be in line with a functioning housing market, it is important that the Government acts to ensure all viable housing stock is made...

Written Answers — Department of Finance: Budget 2023 (6 Oct 2022)

Paschal Donohoe: As was announced in my Budget 2023 speech last Tuesday, September 27th, I propose to introduce a levy on concrete blocks, pouring concrete and certain other concrete product which are used in the construction of buildings. This levy will be set at a rate of 10% on the price of the concrete product, and will apply at the point of first supply of the product in the State. The levy will apply...

Written Answers — Department of Finance: Departmental Contracts (6 Oct 2022)

Paschal Donohoe: I can inform the Deputy that my Department does not have any contracts with the company named. The Deputy will be aware that the ‘National Public Procurement Policy Framework’, issued by the Office of Government Procurement (OGP) in November 2019, sets out the procurement procedures to be followed by government departments and state bodies in accordance with EU rules and...

Written Answers — Department of Finance: Data Centres (6 Oct 2022)

Paschal Donohoe: I indicated in my Budget speech that I would be introducing a Temporary Business Energy Support scheme (TBESS) to assist businesses with their energy costs over the winter months. The scheme is being designed to be compliant with the EU state aid temporary crisis framework and will need to be approved by the EU Commission in advance of making payments. The TBESS will be open to businesses...

Written Answers — Department of Finance: Budget 2023 (6 Oct 2022)

Paschal Donohoe: As was announced in my Budget 2023 speech last Tuesday, September 27th, I propose to introduce a levy on concrete blocks, pouring concrete and certain other concrete products, which are used in the construction of buildings. This levy will be set at a rate of 10% on the price of the concrete product, and will apply at the point of first supply of the product in the State. It will apply from...

Written Answers — Department of Finance: Vehicle Registration Tax (6 Oct 2022)

Paschal Donohoe: I am advised by Revenue that its approach to enforcement of the law relating to Vehicle Registration Tax (VRT) is that in each instance where a failure to comply with the relevant legal requirements is detected, the matter is dealt with in a manner that is fair and proportionate in the circumstances of the particular case. Section 5.4.2 of the VRT Enforcement Manual gives examples of the...

Written Answers — Department of Finance: Departmental Contracts (6 Oct 2022)

Paschal Donohoe: I can inform the Deputy that my Department does not have any contracts with the company named. The Deputy will be aware that the ‘National Public Procurement Policy Framework’, issued by the Office of Government Procurement (OGP) in November 2019, sets out the procurement procedures to be followed by government departments and state bodies in accordance with EU rules and...

Written Answers — Department of Finance: Departmental Bodies (6 Oct 2022)

Paschal Donohoe: Two of the bodies under the aegis of my Department are fully funded, and one is partially funded, from my Department’s voted expenditure. Details of these three bodies are set out below. The Disabled Drivers Medical Board of Appeal (DDMBA) was established in 1989 to act as an appeals body for those applicants refused a Primary Medical Certificate by the HSE in respect of the...

Written Answers — Department of Finance: Tax Rebates (6 Oct 2022)

Paschal Donohoe: I propose to take Questions Nos. 162 and 163 together. The Deputy will be well aware of the difficult issues facing households in parts of this country who were badly affected by defective concrete products, which were used in the construction of their homes. That is why this Government has put in place a comprehensive redress scheme to support them. The scheme is currently estimated to...

Written Answers — Department of Finance: Consumer Protection (6 Oct 2022)

Paschal Donohoe: An individual wrote to me on 12 August 2022 and on subsequent dates (the latest of which was 8 September 2022) regarding an alleged breach of section 129 of the Consumer Credit Act 1995 and a reply issued on 31 August 2022. While the Deputy has not provided sufficient information to precisely identify the person he is referring to it is presumed that this is the correspondence to which he...

Written Answers — Department of Finance: Departmental Correspondence (6 Oct 2022)

Paschal Donohoe: This PQ has been submitted to both myself and my colleague the Minister for Housing, Local Government and Heritage, Darragh O'Brien TD, however as the levy is of itself a tax matter I will be providing the one answer made to this question. As was announced in my Budget 2023 speech I propose to introduce a levy on pouring concrete, concrete blocks and certain other concrete products,...

Written Answers — Department of Finance: Tax Code (6 Oct 2022)

Paschal Donohoe: I am advised by Revenue that the VAT rating of goods and services is subject to the requirements of EU VAT law, with which Irish VAT law must comply. In general, the EU VAT Directive provides that all goods and services are liable to VAT at the standard rate, unless they fall within the categories of goods and services specified in Annex III of the VAT Directive, in respect of which Member...