Results 5,841-5,860 of 33,118 for speaker:Paschal Donohoe

Written Answers — Department of Finance: Primary Medical Certificates (19 May 2022)

Paschal Donohoe: The Disabled Drivers & Disabled Passengers Scheme provides relief from Vehicle Registration Tax and VAT on the purchase and use of an adapted car, as well as an exemption from motor tax and an annual fuel grant. The Scheme is open to severely and permanently disabled persons as a driver or as a passenger and also to certain charitable organisations. In order to qualify for relief,...

Written Answers — Department of Finance: Covid-19 Pandemic (19 May 2022)

Paschal Donohoe: As the Deputy will be aware, on 19 January 2022 the Government announced a COVID-19 recognition payment for eligible frontline healthcare workers to recognise their unique role during the pandemic. The resulting “Pandemic Special Recognition Payment” of up to a maximum of €1,000 per individual is to be made to specified categories of frontline healthcare workers. The...

Written Answers — Department of Finance: Tax Code (19 May 2022)

Paschal Donohoe: Section 997A of the Taxes Consolidation Act 1997 (TCA) is a long-standing anti-avoidance measure introduced in 2005. It applies to directors or employees who have a “material interest” in their employer company. This section denies such directors or employees a credit for tax deducted from their remuneration when filing their income tax return, until such time as the tax has...

Written Answers — Department of Finance: Tax Code (19 May 2022)

Paschal Donohoe: Where a couple is cohabiting, rather than married or in a civil partnership, they are treated as separate and unconnected individuals for the purposes of income tax. Each partner is a separate entity for tax purposes, therefore, cohabiting couples cannot file joint assessment tax returns or share their tax credits and tax bands in the same manner as married couples. The basis for the...

Written Answers — Department of Finance: Departmental Properties (19 May 2022)

Paschal Donohoe: I wish to advise the Deputy that my Department has had no annual costs associated with the cleaning or sanitising of roofs of the Department's buildings.

Written Answers — Department of Finance: Tax Collection (19 May 2022)

Paschal Donohoe: I propose to take Questions Nos. 223 and 224 together. For the Local Property Tax (LPT) valuation period 2022-2025, residential property owners were asked to indicate in their LPT returns the occupancy status of their properties on 1 November 2021 and, where vacant, the duration of and reason for the vacancy. It is important to note that LPT applies in respect of any building which is in...

Written Answers — Department of Finance: Housing Schemes (18 May 2022)

Paschal Donohoe: Help to Buy (HTB) is a scheme to assist first-time purchasers with the deposit they need to buy or build a new house or apartment. The incentive offers a refund on Income Tax and Deposit Interest Retention Tax (DIRT) paid in the State over the previous four years, subject to limits outlined in Section 477C of the Taxes Consolidation Act 1997. For a property to qualify for HTB, it must be...

Written Answers — Department of Finance: Tax Code (18 May 2022)

Paschal Donohoe: In Finance Act 2019, I legislated for a CO2-based BIK regime for company cars from 1/1/2023. From that date the amount taxable as BIK remains determined by the car’s original market value (OMV) and the annual business kilometres driven, while new CO2emissions-based bands will determine whether a standard, discounted, or surcharged rate is taxable. The number of mileage bands is reduced...

Written Answers — Department of Finance: Revenue Commissioners (18 May 2022)

Paschal Donohoe: I am advised by Revenue that in the period from January 2015 to date, there were 44 Revenue assignments to Assistant Principal posts in County Limerick. This included 15 from Public Appointments Service or Revenue open competitions; 2 from Interdepartmental competition; 16 from Revenue internal promotion competitions; 10 on transfer from other geographic locations; and 1 on resumption...

Seanad: Finance (Covid-19 and Miscellaneous Provisions) Bill 2022: Committee and Remaining Stages (17 May 2022)

Paschal Donohoe: The purpose of this amendment is to give effect to the Government's decision on 10 May to extend the 9% VAT rate that currently applies to the tourism and hospitality sectors for a further six months. This rate will, therefore, remain in place for these sectors until 28 February 2023 at an estimated cost up to that point of €250 million. The extension will cover the same goods and...

Seanad: Finance (Covid-19 and Miscellaneous Provisions) Bill 2022: Committee and Remaining Stages (17 May 2022)

Paschal Donohoe: It is a significant period as we approach the conclusion of the employment wage subsidy scheme. I remember very clearly the discussions that we had in 2020 with some of the officials from the Department of Finance who are present today. We got into very challenging discussions regarding what would be in and what would be out of the scheme. I remember the discussions we were having...

Seanad: Finance (Covid-19 and Miscellaneous Provisions) Bill 2022: Committee and Remaining Stages (17 May 2022)

Paschal Donohoe: I thank the Senator for bringing forward these amendments. I will say a word about each of them in turn. The amendments propose various further rate reductions from 1 May until budget day. The Senator seeks to reduce the mineral oil tax rates on petrol and diesel to the minimum rates, as prescribed in the energy tax directive, and to further reduce the rate on marked gas oil by 2 cent....

Written Answers — Department of Finance: Departmental Expenditure (17 May 2022)

Paschal Donohoe: The Central Statistics Office (CSO) is responsible for the compilation of the general government revenue, expenditure, deficit and debt outturn statistics. My department has responsibility for the medium-term forecasts of these statistics, which are published twice a year as part of the Stability Programme Update and Budget. Both the outturn and the forecasts, are compiled in accordance with...

Written Answers — Department of Finance: Information and Communications Technology (17 May 2022)

Paschal Donohoe: In relation to my Department, I wish to advise that ICT services are provided by the Office of the Government Chief Information Officer (OGCIO) under the Department of Public Expenditure and Reform. On behalf of my Department, the OGCIO has noted that: The Department has a policy of utilising its computer hardware until it is at the end of its lifespan. The Department goes to the market...

Written Answers — Department of Finance: Credit Unions (17 May 2022)

Paschal Donohoe: As the Deputy may be aware, I have no role in the commercial decisions made by any credit union. Decisions in this regard are the sole responsibility of the board and management of individual credit unions. Further to this, I continue to engage regularly with credit union representative bodies and stakeholders on matters concerning the wider credit union sector.

Written Answers — Department of Finance: Construction Industry (17 May 2022)

Paschal Donohoe: As the Deputy will be aware, it is the Government’s firm intention to find appropriate solutions for those ordinary home-owners who have been affected by the defective concrete blocks issue. The Programme for Government reflects this commitment. That commitment is further reflected in a Government decision taken on 30 November 2021 regarding the Defective Concrete Block Grant...

Written Answers — Department of Finance: Covid-19 Pandemic Supports (17 May 2022)

Paschal Donohoe: As the Deputy will be aware, on 19 January 2022 the Government announced a COVID-19 recognition payment for eligible frontline healthcare workers to recognise their unique role during the pandemic. The resulting “Pandemic Special Recognition Payment” of up to a maximum of €1,000 per individual is to be made to specified categories of frontline healthcare workers. The...

Written Answers — Department of Finance: Tobacco Control Measures (17 May 2022)

Paschal Donohoe: I propose to take Questions Nos. 247, 248 and 250 together. I am advised by Revenue that the table below shows the annual increases in the retail price of the most popular price category (MPPC) for a 20 pack of cigarettes since 2011, together with the portions related to tax increases and trade increases. MPPC Tax Trade Total Increase MPPC...

Written Answers — Department of Finance: Illicit Trade (17 May 2022)

Paschal Donohoe: Revenue is a fully integrated tax and customs administration and, as a result, I am advised that it is not possible to disaggregate the resources deployed, or funding dedicated, at any given time to combat tobacco smuggling. Revenue currently has approximately 2,000 staff engaged on activities that are focused on targeting and confronting non-compliance. These front-line activities include...

Written Answers — Department of Finance: Departmental Schemes (17 May 2022)

Paschal Donohoe: I propose to take Questions Nos. 251 and 252 together. Section 118(5G) of the Taxes Consolidation Act 1997 (TCA 1997) provides for the Cycle to Work scheme. This scheme provides an exemption from benefit-in-kind (BIK) where an employer purchases a bicycle and associated safety equipment for an employee. Under section 118B TCA 1997 an employer and employee may also enter into a salary...