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Written Answers — Department of Agriculture, Food and the Marine: Departmental Banking (26 Nov 2013)

Ciarán Lynch: 518. To ask the Minister for Agriculture, Food and the Marine the value of services provided to the public by his Department and entities reporting to his Department where a payment is accepted by debit or credit card; the percentage of additional charge that is applied to such transactions under the merchant agreement; the total value of the additional charge in respect of debit and credit...

Written Answers — Department of Children and Youth Affairs: Departmental Banking (26 Nov 2013)

Ciarán Lynch: 563. To ask the Minister for Children and Youth Affairs the value of services provided to the public by her Department and entities reporting to her Department where a payment is accepted by debit or credit card; the percentage of additional charge that is applied to such transactions under the merchant agreement; the total value of the additional charge in respect of debit and credit cards...

Written Answers — Department of Health: Departmental Banking (26 Nov 2013)

Ciarán Lynch: 578. To ask the Minister for Health the value of services provided to the public by his Department and entities reporting to his Department where a payment is accepted by debit or credit card; the percentage of additional charge that is applied to such transactions under the merchant agreement; the total value of the additional charge in respect of debit and credit cards in 2012; if any...

Written Answers — Department of Transport, Tourism and Sport: Departmental Banking (26 Nov 2013)

Ciarán Lynch: 671. To ask the Minister for Transport, Tourism and Sport the value of services provided to the public by his Department and entities reporting to his Department where a payment is accepted by debit or credit card; the percentage of additional charge that is applied to such transactions under the merchant agreement; the total value of the additional charge in respect of debit and credit cards...

Written Answers — Department of Health: Hospital Appointments Administration (21 Nov 2013)

Ciarán Lynch: 215. To ask the Minister for Health if an appointment in the radiotherapy Department of CUH will be brought forward on grounds of age and the severity of the patient's condition in respect of a person (details supplied) in County Cork; and if he will make a statement on the matter. [49929/13]

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Proposed Changes to Pay and File Tax Date: Discussion with Irish Tax Institute (20 Nov 2013)

Ciarán Lynch: I would advise the Senator to liaise with the clerk and he will deal with that.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Proposed Changes to Pay and File Tax Date: Discussion with Irish Tax Institute (20 Nov 2013)

Ciarán Lynch: One of the top line points made this afternoon is that 600,000 people are filing returns. As there are also employees associated with these, the number involved is greater. This is not an issue of compliancy, but there is probably a risk to compliancy rather than enhanced compliancy. Another issue that has popped up is a concern with regard to liquidity and credit flow for the future....

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Proposed Changes to Pay and File Tax Date: Discussion with Irish Tax Institute (20 Nov 2013)

Ciarán Lynch: As the Senator is not familiar with the joint committee, I advise her that members have a total of five minutes to engage with witnesses.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Proposed Changes to Pay and File Tax Date: Discussion with Irish Tax Institute (20 Nov 2013)

Ciarán Lynch: I advise her to ask one question and elicit a response before asking further questions.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Proposed Changes to Pay and File Tax Date: Discussion with Irish Tax Institute (20 Nov 2013)

Ciarán Lynch: I can advise Mr. Redmond that one can repeat oneself in here forever before one is heard for the first time and one is told one is making an interesting point. Every Deputy will agree that there is a need to repeat what one is saying. Perhaps some members of this committee repeat themselves a bit too often.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Proposed Changes to Pay and File Tax Date: Discussion with Irish Tax Institute (20 Nov 2013)

Ciarán Lynch: I will shortly bring in Deputy Doherty and Deputy O'Donnell. Do other jurisdictions have an earlier pay and file date?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Proposed Changes to Pay and File Tax Date: Discussion with Irish Tax Institute (20 Nov 2013)

Ciarán Lynch: I refer to Deputy Michael McGrath's point about the new budgetary cycle and moving the budget to October. Have other countries in the semester moved their filing date?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Proposed Changes to Pay and File Tax Date: Discussion with Irish Tax Institute (20 Nov 2013)

Ciarán Lynch: Mr. Redmond made the point, in his opening remarks, that there is a 98% compliance rate. With businesses starting up and collapsing, that is probably as close as one will get to 100% compliance. What compliance difficulties are envisaged in moving to a date in June?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Proposed Changes to Pay and File Tax Date: Discussion with Irish Tax Institute (20 Nov 2013)

Ciarán Lynch: If there is an issue, can supplemental action take place with regard to micro-businesses, farmers in the system and the institute? Can Mr. Redmond elaborate on how that works at present?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Proposed Changes to Pay and File Tax Date: Discussion with Irish Tax Institute (20 Nov 2013)

Ciarán Lynch: If the proposal came into effect in June of next year there would be very obvious difficulties with people trying to turn things around in a very short period. Now that the proposal has gone to 2015, are the concerns different because the date has been pushed back?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Proposed Changes to Pay and File Tax Date: Discussion with Irish Tax Institute (20 Nov 2013)

Ciarán Lynch: I accept that.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Proposed Changes to Pay and File Tax Date: Discussion with Irish Tax Institute (20 Nov 2013)

Ciarán Lynch: Is Mr. Irwin saying that the system change will lead to credit or liquidity issues in 2015?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Proposed Changes to Pay and File Tax Date: Discussion with Irish Tax Institute (20 Nov 2013)

Ciarán Lynch: Let us bear in mind that it is an accountant's job to manage a client's tax affairs. He or she is not an accountancy firm and it would be bad practice to borrow to pay tax liabilities.

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Proposed Changes to Pay and File Tax Date: Discussion with Irish Tax Institute (20 Nov 2013)

Ciarán Lynch: Exactly. Does Mr. Irwin envisage that his members may have to borrow in 2015 in order to meet their tax liabilities?

Joint Oireachtas Committee on Finance, Public Expenditure and Reform: Proposed Changes to Pay and File Tax Date: Discussion with Irish Tax Institute (20 Nov 2013)

Ciarán Lynch: Can Mr. Irwin estimate a percentage?

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