Results 6,741-6,760 of 32,527 for speaker:Paschal Donohoe

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (18 Nov 2021)

Paschal Donohoe: However, every town and village has a zoning status. It is delivered via local area plans in some areas and not in others. The requirement is whether it has a zoning status.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (18 Nov 2021)

Paschal Donohoe: Yes.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (18 Nov 2021)

Paschal Donohoe: Many towns and villages do not have local area plans but they are all part of a county development plan and that county development plan confers a zoning status, which goes back to the criteria we discussed earlier. If a town or village has land that has a zoning allowing residential use but that land is not used for residential use, and if it is serviced or serviceable, then it would almost...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (18 Nov 2021)

Paschal Donohoe: I do not think the presence of a mobile coffee van will exempt the land from that tax.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (18 Nov 2021)

Paschal Donohoe: I have been told that it has to be an authorised presence on that land. For example, it would have to have a licence. To bring to life the Deputy's point, let us say that we have a piece of land that is zoned for residential use, and in that piece of land there is a small section that Revenue deems is being used in such a way that it is important to the operation of commercial life within...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (18 Nov 2021)

Paschal Donohoe: The local authorities will look at the zoning status of the land and then they will look at the use of the land. In sporting clubs all over the country, the land is either zoned for recreational use or, in some cases, for residential use but might have a lease, which allows it to be used by GAA clubs, sports clubs or whatever. In those circumstances, land used in that way will be exempt...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (18 Nov 2021)

Paschal Donohoe: It would have to be an awful lot firmer than that, which is why local authorities are so fundamental to the operation of this tax through the maps they will supply.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (18 Nov 2021)

Paschal Donohoe: They have to pay the tax.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (18 Nov 2021)

Paschal Donohoe: Yes. That is why we went for a 3% rate. The problem would be a lot bigger and affect more people if we went with 7%.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (18 Nov 2021)

Paschal Donohoe: I move amendment No. 125: In page 164, line 23, to delete “37P, 43, 172(2) or 174” and substitute “37I, 43, 172(2), 174, 177N or 177AD”.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (18 Nov 2021)

Paschal Donohoe: I move amendment No. 126: In page 164, line 31, to delete “37G, 37N, 42, 42B,” and substitute “37, 37G, 170,”.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (18 Nov 2021)

Paschal Donohoe: I move amendment No. 127: In page 164, line 35, after “2000” to insert “(or that section as modified in accordance with section 42B of the Act of 2000)”.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (18 Nov 2021)

Paschal Donohoe: I move amendment No. 128: In page 165, line 6, to delete “in a return”.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (18 Nov 2021)

Paschal Donohoe: I move amendment No. 130: In page 166, line 11, to delete “paragraph (a)(i)” and substitute “paragraph (a)(ii)”.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (18 Nov 2021)

Paschal Donohoe: I move amendment No. 131: In page 168, between lines 6 and 7, to insert the following: “(3) Where a submission under subsection (1) is made by the owner of a site, the submissionshall be accompanied by a map prepared by Ordnance Survey Ireland at a scale at which the site can be accurately identified. (4) Where a submission under subsection (1) is made by the owner of the site,...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (18 Nov 2021)

Paschal Donohoe: I move amendment No. 132: In page 168, lines 26 and 27, to delete “of receipt of the submission concerned” and substitute “from the date referred to in 653D(1)”.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (18 Nov 2021)

Paschal Donohoe: I move amendment No. 133: In page 170, between lines 22 and 23, to insert the following: “(3) Where a submission under subsection (1) is made by the owner of a site, the submission shall be accompanied by a map prepared by Ordnance Survey Ireland at a scale at which the site can be accurately identified. (4) Where a submission under subsection (1) is made by the owner of the site,...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (18 Nov 2021)

Paschal Donohoe: I move amendment No. 134: In page 171, line 11, to delete “draft” and substitute “supplemental”.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (18 Nov 2021)

Paschal Donohoe: I move amendment No. 135: In page 171, line 21, after “person” to insert “, who is the owner of such lands,”.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2021: Committee Stage (Resumed) (18 Nov 2021)

Paschal Donohoe: I move amendment No. 136: In page 172, lines 20 and 21, to delete “the local authority” and substitute “An Bord Pleanála”.