Results 61-80 of 32,512 for speaker:Paschal Donohoe

Written Answers — Department of Finance: Tax Collection (29 Apr 2025)

Paschal Donohoe: I am advised by Revenue that the amount of tax paid by dog breeding establishments is not separately identifiable from tax returns because the pan-European ‘NACE’ classification system (used by Revenue) does not uniquely identify such activities. Also, in some instances, dog breeding operations may be part of wider activities by taxpayers and not separately categorised in tax...

Written Answers — Department of Finance: Departmental Data (29 Apr 2025)

Paschal Donohoe: The Disabled Drivers and Disabled Passengers Scheme Fuel Grant is under the remit of my Department. To qualify for this grant, a claimant must hold a valid Primary Medical Certificate (PMC). The fuel grant may be paid to an eligible person in respect of hydrocarbon oil used in a qualifying vehicle or qualifying vehicle (organisation), where the use of the hydrocarbon oil was related to the...

Written Answers — Department of Finance: Tax Collection (29 Apr 2025)

Paschal Donohoe: Capital Acquisitions Tax (CAT) is a beneficiary-based tax on gifts and inheritances that is payable on the value of the property received. For CAT purposes, the relationship between the person giving a gift or inheritance (i.e. the disponer) and the person who receives it (i.e. the beneficiary) determines the maximum amount, known as the “Group threshold”, below which CAT does...

Written Answers — Department of Finance: Pension Provisions (29 Apr 2025)

Paschal Donohoe: Pension contributions already benefit from significant tax benefits, which are designed to encourage long term savings. Ireland operates an Exempt, Exempt, Tax (EET) system. Contributions to pensions (within certain limits) are exempted from income tax, pension fund gains are exempted from income tax, and income from pension drawdown is taxed other than a tax free lump sum. This approach...

Written Answers — Department of Finance: Revenue Commissioners (29 Apr 2025)

Paschal Donohoe: I am advised by Revenue that an increase in the Small Gift Exemption could not be costed as it is not possible to forecast the number of people who would avail of or benefit from the increased level of the exemption, and to what amount. Also the Deputy might wish to note that no return is required to claim the Small Gift Exemption for annual gifts up to €3,000.

Written Answers — Department of Finance: Tax Credits (29 Apr 2025)

Paschal Donohoe: Prior to 2000, the income tax system did allow for full joint assessment of married couples. This meant that a married one earner couple could use the combined tax credits and standard rate band available to both individuals – i.e. double the personal tax credit and standard rate band available to a single earner. However, as a result, where the primary earner of a married couple had...

Written Answers — Department of Finance: Departmental Contracts (29 Apr 2025)

Paschal Donohoe: I can inform the Deputy that my department has no records of any contracts currently held with the company specified.

Written Answers — Department of Finance: Revenue Commissioners (29 Apr 2025)

Paschal Donohoe: As the Deputy may be aware, on 20 October 2023, the Supreme Court (in a unanimous decision) delivered a detailed judgment in The Revenue Commissioners v. Karshan (Midlands) Ltd. t/a Domino’s Pizza. The case was concerned with whether the delivery drivers were independent contractors under a “contract for service” and taxable under Schedule D of the Taxes Consolidation Act...

Written Answers — Department of Finance: Departmental Data (29 Apr 2025)

Paschal Donohoe: The NTMA has informed me that the Ireland Strategic Investment Fund (ISIF) has one commitment to a Higher Education Authority-funded higher education institution. The relevant details which are available in the 2023 NTMA Annual Report are as follows: Commitment year: 2015 Issuer: Campus Residences Limited Commitment: €54 million Description of Commitment: Cornerstone investor...

Written Answers — Department of Finance: Tax Reliefs (29 Apr 2025)

Paschal Donohoe: Section 467 Taxes Consolidation Act (“TCA”) 1997 provides for tax relief for employing a carer where the person being cared for is totally incapacitated by reason of physical or mental infirmity. The tax relief provided by section 467 TCA 1997 is granted by reducing an individual’s taxable income - as such an individual must have taxable income in the State to claim the...

Written Answers — Department of Finance: Revenue Commissioners (29 Apr 2025)

Paschal Donohoe: Since the 2019 tax year, taxpayers are required to complete a PAYE Income Tax Return in order for Revenue to issue a Statement of Liability (SOL). This requirement ensures that Revenue have all available and accurate information on record for that taxpayer, including any additional income and/or claims for credits, prior to confirming the final tax position. Therefore, it is not possible to...

Written Answers — Department of Finance: Tax Data (29 Apr 2025)

Paschal Donohoe: Under the EU VAT Directive, with which Irish VAT Law must comply, there are provisions under Annex III which allows for a reduced rate of VAT on specific goods and services. Services provided by beauty salons are not listed. In spite of the fact that beauty salons do not qualify for a reduced rate under Annex III, you should be aware that due to a historic VAT derogation they are already...

Written Answers — Department of Finance: Illicit Trade (29 Apr 2025)

Paschal Donohoe: I am advised that Revenue has primary responsibility for the prevention, detection, interception and seizure of controlled drugs intended to be smuggled or illegally imported into, or exported from, the State. Revenue’s drugs interdiction strategy supports the Government’s strategic approach to the misuse of drugs under the National Drugs Strategy 2017-2025. As part of its...

Written Answers — Department of Finance: Departmental Schemes (29 Apr 2025)

Paschal Donohoe: Section 30 of Finance Act 2024 amended the Taxes Consolidation Act (TCA) 1997 and the Capital Acquisitions Tax Consolidation Act (CATCA) 2003 to provide for certain tax exemptions in respect of CervicalCheck payments. These exemptions apply to payments made under the CervicalCheck non-disclosure ex-gratia Scheme, the CervicalCheck Tribunal Act 2019 and CervicalCheck claims which are concluded...

Written Answers — Department of Finance: Departmental Staff (29 Apr 2025)

Paschal Donohoe: I wish to advise the Deputy that the percentage of staff in my Department who have declared a disability in the last ten years is set out in the table below. The Department is fully aware of its obligations as set out in the Disability Act of 2005 and is fully compliant in submitting its returns to the National Disability Authority (NDA) on an annual basis. An anonymous survey is carried...

Written Answers — Department of Finance: Housing Schemes (29 Apr 2025)

Paschal Donohoe: The Help to Buy (HTB) incentive, is a scheme to assist first-time purchasers with the deposit they need to buy or build a new house or apartment. The incentive gives a refund of Income Tax and Deposit Interest Retention Tax (DIRT) paid in Ireland over the previous four years, subject to limits outlined in the legislation. The level of support available to first time buyers under the HTB...

Written Answers — Department of Finance: Departmental Schemes (29 Apr 2025)

Paschal Donohoe: I propose to take Questions Nos. 593, 594 and 601 together. As the Deputies are aware the Disabled Drivers & Disabled Passengers Scheme (DDS) provides relief from VRT and VAT on an adapted car, as well as an exemption from motor tax and an annual fuel grant. Under DDS provisions, the reliefs from VRT and VAT are generous in nature amounting to up to €10,000, €16,000...

Written Answers — Department of Finance: Tax Reliefs (29 Apr 2025)

Paschal Donohoe: The VAT rating of goods and services is subject to EU VAT law, with which Irish VAT law is obliged to 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 Annex III of the Directive, in respect of which Member States may apply a lower rate of VAT. Motor fuels such as petrol, including bio-ethanol...

Written Answers — Department of Finance: Information and Communications Technology (29 Apr 2025)

Paschal Donohoe: I wish to advise the Deputy that ICT services for my department are provided by the Office of the Government Chief Information Officer (OGCIO) under the Department of Public Expenditure NDP Delivery and Reform. Officials have confirmed that all of the IT systems provided by the OGCIO have been made capable of utilising the síneadh fada as required. I am advised by my officials that the...

Written Answers — Department of Finance: EU Directives (29 Apr 2025)

Paschal Donohoe: The Department of Finance has 11 Directives that are currently being transposed. Details of the Directives as requested by the Deputy are outlined in the table attached.