Results 6,881-6,900 of 32,583 for speaker:Richard Bruton

Financial Resolution No. 2: Capital Gains Tax (9 Oct 2018)

Richard Bruton: The reason we are not predicting a revenue stream on which we would set out spending proposals is that Revenue has advised it would not be prudent.

Financial Resolution No. 2: Capital Gains Tax (9 Oct 2018)

Richard Bruton: That is the case. Deputy Sherlock understands that many pharmaceutical companies are on patent incomes that decline and do not rise in value. Much of what we have on the basis of intellectual properties here is not something on which Revenue would make an assertion of a planned revenue stream that we would use and dispose of in other areas. What we are doing here is correct. There will be...

Financial Resolution No. 2: Capital Gains Tax (9 Oct 2018)

Richard Bruton: This is a new tax. It is the first time there will be a tax of this general nature applying to people who decide to move intellectual property but not realise those gains. This is a tax on exit, not a capital gains tax on a disposal. If a company exits, it has not realised the gain. It does not have disposal proceeds from which to pay a 33% rate. That is the reason it was thought...

Financial Resolution No. 2: Capital Gains Tax (9 Oct 2018)

Richard Bruton: The existing provision is very narrow. It was introduced solely as an anti-avoidance measure to prevent certain behaviours where abuses where occurring in the transfer of assets while seeking to avoid paying capital gains tax. That anti-abuse measure has been successful and Revenue is not aware of any revenue stream that has been generated by this tax. The behaviour changed so the tax did...

Financial Resolution No. 2: Capital Gains Tax (9 Oct 2018)

Richard Bruton: It is believed that most of the intellectual property now located in Ireland is not rising in value. Most of the intellectual property situated here includes items such as patents on pharmaceutical products. The value of this type of item declines as the patent runs out. Revenue does not anticipate that much of the intellectual property located here will raise revenue because capital gains...

Written Answers — Department of Education and Skills: School Management (9 Oct 2018)

Richard Bruton: The Department’s inspectorate conducted a Whole School Evaluation (WSE) Inspection in Castleknock Educate Together and the report was published on my Department’s website on 04 September 2018. The report made a number of recommendations for improvement to the school management. Responsibility for the implementation of improvements identified in the WSE lies in the first...

Written Answers — Department of Education and Skills: Departmental Correspondence (9 Oct 2018)

Richard Bruton: Meeting requests and/or invitations to attend events in schools are managed in conjunction with visits by the Minister to the relevant areas. The request from the school referred to in this question will be considered in that context.

Written Answers — Department of Education and Skills: Education Centre Network (9 Oct 2018)

Richard Bruton: Education Centres are independent statutory bodies under Section 37 of the Education Act (1998) and are managed by voluntary Management Committees elected annually and comprised mainly of teachers. My Department is the main source of funding for Education Centres through direct budget allocations towards administrative staff pay and operating costs. All funds held by Centres are subject to...

Written Answers — Department of Education and Skills: Special Educational Needs (9 Oct 2018)

Richard Bruton: It is the policy of the Department that all children with Special Educational Needs can have access to an education appropriate to their needs, preferably in recognised school settings through the primary and post primary school network. Such placements facilitate access to individualised education programmes which may draw from a range of appropriate educational interventions, delivered by...

Written Answers — Department of Education and Skills: School Funding (9 Oct 2018)

Richard Bruton: I wish to advise the Deputy that my Department provides a number of mechanisms through which improvements are carried out in schools. Through the 6 year Capital Programme, the investment plan is about looking to the future and ensuring that our school infrastructure is well prepared to accommodate our growing school population. The programme also addresses the requirements of many schools...

Written Answers — Department of Education and Skills: State Examinations (9 Oct 2018)

Richard Bruton: The Junior Cycle Framework presents a dual approach to assessment that supports student learning over the three years of junior cycle and also measures achievement at the end of those three years. This dual approach reduces the focus on one externally assessed examination as a means of assessing students and increases the prominence given to classroom-based assessment and formative...

Written Answers — Department of Education and Skills: Schools Building Projects Status (9 Oct 2018)

Richard Bruton: As the Deputy may be aware, a building project for the school in question is included in my Department's capital programme. Officials in my Department have identified a preferred site for the school and negotiations are ongoing at present. Due to commercial sensitivities relating to site acquisitions generally I am not in a position to provide further details at this time. I can assure the...

Written Answers — Department of Education and Skills: Schools Facilities (9 Oct 2018)

Richard Bruton: I wish to advise the Deputy that my Department has no record of receiving an application for funding from the school in question for upgrading works to the school's existing facilities. As the Deputy is aware, a building project for the school is included in my Department's capital programme. Officials in my Department have identified a preferred site for the school...

Written Answers — Department of Education and Skills: School Patronage (9 Oct 2018)

Richard Bruton: As the Deputy is aware, I recently announced the opening of 42 new schools over the next 4 years.  This announcement followed nationwide demographic exercises carried out by my Department into the current and future need for primary and post-primary school places across the country, and included provision for a new 1,000 pupil post primary school to serve...

Written Answers — Department of Education and Skills: Schools Building Projects Status (9 Oct 2018)

Richard Bruton: The major building project for the schools referred to by the Deputy is currently at an advanced stage of architectural planning Stage 2b (Detailed Design), which includes the application for statutory approvals and the preparation of tender documents. In June 2018, the schools and their design team were authorised to commence the prequalification process to select a shortlist of contractors...

Written Answers — Department of Education and Skills: Schools Building Projects Status (9 Oct 2018)

Richard Bruton: The Deputy will be aware that a major capital project for the provision of permanent accommodation for the school in question is being addressed through my Department's Capital Programme. It is envisaged that permanent accommodation for the school will be provided through a campus arrangement with a local Institute of Further Education on its current site. This project will also include...

Written Answers — Department of Education and Skills: School Accommodation Provision (9 Oct 2018)

Richard Bruton: The school to which the Deputy refers recently submitted its stage 2b report to my Department together with an application for additional funding. A decision on this will issue as soon the documentation has been fully assessed. The report submitted is for the Department's file. The school's Design Team will be aware of this and have its own copy of the report.

Written Answers — Department of Education and Skills: Schools Site Acquisitions (9 Oct 2018)

Richard Bruton: As the Deputy is aware, I recently announced the opening of 42 new schools over the next 4 years. This announcement followed nationwide demographic exercises carried out by my Department into the current and future need for primary and post-primary school places across the country, and included provision for a new primary school to serve Kilcoole/Newtownmountkennedy to open in September...

Written Answers — Department of Education and Skills: Student Assistance Fund (9 Oct 2018)

Richard Bruton: Apart from the Student Grant Scheme, students in third-level institutions experiencing exceptional financial need can apply for support under the Student Assistance Fund. This Fund assists students, in a sensitive and compassionate manner, who might otherwise be unable to continue their third level studies due to their financial circumstances. Information on the fund is available through the...

Written Answers — Department of Education and Skills: Student Grant Scheme Design (9 Oct 2018)

Richard Bruton: The means test arrangements of the Student Grant Scheme are applied nationally. Student grant applications are means tested on gross income from all sources earned inside and outside the State within a specified reference period. In the case of both employed and self-employed applicants, gross income, before deduction of income tax or universal social charge, is assessed with certain...