Results 8,061-8,080 of 10,843 for speaker:Matt Carthy

Written Answers — Department of Finance: Tax Reliefs (5 Oct 2021)

Matt Carthy: 186. To ask the Minister for Finance the estimated cost of including agricultural land which is subject to compulsory purchase order in capital gains tax entrepreneurial relief; and if he will make a statement on the matter. [48067/21]

Written Answers — Department of Finance: Tax Reliefs (5 Oct 2021)

Matt Carthy: 187. To ask the Minister for Finance if he has considered changing the criteria for agricultural relief in order that 90% relief would apply whereby a family farm is transferred into both spouses' names and either of the spouses meets the 80% asset test and active farming requirement; and if he will make a statement on the matter. [48068/21]

Written Answers — Department of Finance: Tax Reliefs (5 Oct 2021)

Matt Carthy: 188. To ask the Minister for Finance the number of granted applications for agricultural relief in each of the years 2016 to date; the number of joint applications; the number of single applications; the number of sole female applications; the amount of relief provided in bands; and if he will make a statement on the matter. [48069/21]

Written Answers — Department of Finance: Tax Reliefs (5 Oct 2021)

Matt Carthy: 203. To ask the Minister for Finance the amount of relief claimed via young, trained farmer stamp duty relief; the number of those availing of the relief in each of the years 2016 to 2020 and to date in 2021; and if he will make a statement on the matter. [48088/21]

Written Answers — Department of Finance: Tax Reliefs (5 Oct 2021)

Matt Carthy: 205. To ask the Minister for Finance the amount raised in stamp duty on agricultural land for each of the years 2016 to 2020 and to date in 2021; the applicable rate for each year in tabular form; and if he will make a statement on the matter. [48090/21]

Written Answers — Department of Finance: Tax Reliefs (5 Oct 2021)

Matt Carthy: 206. To ask the Minister for Finance the amount raised in stamp duty in excess of that raised on the first million euros for each of the years 2016 to 2020 and to date in 2021, in tabular form; and if he will make a statement on the matter. [48091/21]

Written Answers — Department of Finance: Tax Reliefs (5 Oct 2021)

Matt Carthy: 209. To ask the Minister for Finance the amount raised in stamp duty on agricultural land by persons aged 35 to 40, 41 to 45, 46 to 50 and 50+ for each of the years 2016 to 2020 and to date in 2021, in tabular form; and if he will make a statement on the matter. [48094/21]

Written Answers — Department of Finance: Tax Reliefs (5 Oct 2021)

Matt Carthy: 189. To ask the Minister for Finance if he has considered resolving an anomaly whereby if a farm is transferred into joint ownership a spouse is required to own and farm the asset for the next ten years before availing of capital gains tax retirement relief. [48070/21]

Written Answers — Department of Finance: Tax Data (5 Oct 2021)

Matt Carthy: 190. To ask the Minister for Finance the number of farmers that availed of the opportunity to step out of income averaging as second time within a five-year period from 2020 to date; the average financial implications arising; the net result to the Exchequer; and if he will make a statement on the matter. [48071/21]

Written Answers — Department of Finance: Tax Reliefs (5 Oct 2021)

Matt Carthy: 191. To ask the Minister for Finance if he plans to retain consanguinity relief in its current form for the duration of the current Government; and if he will make a statement on the matter. [48072/21]

Written Answers — Department of Finance: Tax Reliefs (5 Oct 2021)

Matt Carthy: 192. To ask the Minister for Finance his proposals with regard to agricultural relief capital acquisition tax; and if he will make a statement on the matter. [48073/21]

Written Answers — Department of Finance: Tax Reliefs (5 Oct 2021)

Matt Carthy: 193. To ask the Minister for Finance if he has considered changing favoured successor rules with regard to agricultural relief capital acquisition tax; and if he will make a statement on the matter. [48074/21]

Written Answers — Department of Finance: Tax Reliefs (5 Oct 2021)

Matt Carthy: 194. To ask the Minister for Finance his proposals with regard to ensuring that those availing of agricultural relief capital acquisition tax are active farmers; and if he will make a statement on the matter. [48075/21]

Written Answers — Department of Finance: Tax Reliefs (5 Oct 2021)

Matt Carthy: 195. To ask the Minister for Finance the number of persons that availed of enhanced stock relief for farm partnerships in each of the years 2016 to 2020 and to date in 2021; the amount availed of in €1,000 bands; the amount these farm partnerships paid in excess of €15,000 in €1,000 bands; and if he will make a statement on the matter. [48079/21]

Written Answers — Department of Finance: Tax Reliefs (5 Oct 2021)

Matt Carthy: 204. To ask the Minister for Finance if he has considered extending enhanced stock relief for farm partnerships; and if he will make a statement on the matter. [48089/21]

Written Answers — Department of Finance: Tax Credits (5 Oct 2021)

Matt Carthy: 196. To ask the Minister for Finance the estimated cost of extending the succession tax credit to off-farm income on the basis of tax returns in each of the years 2016 to 2020 and to date in 2021; and if he will make a statement on the matter. [48080/21]

Written Answers — Department of Finance: Tax Credits (5 Oct 2021)

Matt Carthy: 197. To ask the Minister for Finance the number of persons that availed of the succession tax credit in each of the years 2016 to 2020 and to date in 2021; and if he will make a statement on the matter. [48081/21]

Written Answers — Department of Finance: Tax Credits (5 Oct 2021)

Matt Carthy: 198. To ask the Minister for Finance the percentage of farm assets that a transfer or must agree to transfer to the successor for the successor to avail of the succession tax credit; and if he will make a statement on the matter. [48082/21]

Written Answers — Department of Housing, Planning, and Local Government: Special Areas of Conservation (5 Oct 2021)

Matt Carthy: 291. To ask the Minister for Housing, Planning, and Local Government the person or body which a farmer can contact to confirm if the farmer's holding has been removed from a SAC; and if he will make a statement on the matter. [47574/21]

Written Answers — Department of Employment Affairs and Social Protection: Agriculture Schemes (5 Oct 2021)

Matt Carthy: 454. To ask the Minister for Employment Affairs and Social Protection the estimated cost of increasing the depreciation rate for farm equipment and machinery to a standard 10% with regard to farm assist; and if she will make a statement on the matter. [48097/21]