Results 10,961-10,980 of 33,182 for speaker:Paschal Donohoe

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2020: Committee Stage (16 Nov 2020)

Paschal Donohoe: I move amendment No. 84: In page 25, line 8, to delete “incorrect claim” and substitute “overclaim”.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2020: Committee Stage (16 Nov 2020)

Paschal Donohoe: I move amendment No. 85: In page 25, line 12, after “Commissioners,” to insert “and”.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2020: Committee Stage (16 Nov 2020)

Paschal Donohoe: I move amendment No. 86: In page 25, line 13, to delete “incorrect claim” and substitute “overclaim”.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2020: Committee Stage (16 Nov 2020)

Paschal Donohoe: I move amendment No. 87: In page 25, line 18, to delete “incorrect claim” and substitute “overclaim”.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2020: Committee Stage (16 Nov 2020)

Paschal Donohoe: I move amendment No. 88: In page 25, line 24, to delete “incorrect claims” and substitute “overclaims”.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2020: Committee Stage (16 Nov 2020)

Paschal Donohoe: I move amendment No. 89: In page 25, between lines 24 and 25, to insert the following: “(17) (a) For the purposes of this subsection, ‘claim’ and ‘overpayment’ shall have the same meanings respectively as they have in subsection (1) of section 960H. (b) In this subsection, a claim period is a ‘reduced claim period’ where— (i) in...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2020: Committee Stage (16 Nov 2020)

Paschal Donohoe: I move amendment No. 90: In page 25, line 25, to delete “(16)” and substitute “(18)”.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2020: Committee Stage (16 Nov 2020)

Paschal Donohoe: I move amendment No. 91: In page 25, line 31, to delete “(6)” and substitute “(7)”.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2020: Committee Stage (16 Nov 2020)

Paschal Donohoe: I move amendment No. 92: In page 25, line 32, to delete “(17)” and substitute “(19)”.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2020: Committee Stage (16 Nov 2020)

Paschal Donohoe: I move amendment No. 93: In page 25, line 45, to delete “(c)”.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2020: Committee Stage (16 Nov 2020)

Paschal Donohoe: I move amendment No. 94: In page 26, line 4, to delete “(18)” and substitute “(20)”.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2020: Committee Stage (16 Nov 2020)

Paschal Donohoe: I move amendment No. 95: In page 26, line 8, to delete “(19)” and substitute “(21)”.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2020: Committee Stage (16 Nov 2020)

Paschal Donohoe: I move amendment No. 97: In page 26, line 14, to delete “the” and substitute “a”.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2020: Committee Stage (16 Nov 2020)

Paschal Donohoe: I move amendment No. 98: In page 26, line 21, to delete “(20)” and substitute “(22)”.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2020: Committee Stage (16 Nov 2020)

Paschal Donohoe: I move amendment No. 99: In page 26, line 25, to delete “(12)” and substitute “(13)”.

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2020: Committee Stage (16 Nov 2020)

Paschal Donohoe: I move amendment No. 100: In page 26, to delete line 28 and substitute the following: “Commissioners. (23) (a) Where a Revenue officer determines that a person is not a qualifying person within the meaning of subsection (4)(b), the Revenue officer shall notify the person in writing accordingly. (b) A person aggrieved by a determination under paragraph (a), may appeal the...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2020: Committee Stage (16 Nov 2020)

Paschal Donohoe: I am not accepting these amendments but I remind Deputies that under the requirements of the legislation that I hope will be passed, I am required to make an assessment regarding the operation of the Covid restrictions support scheme no less frequently than within a three-month period. I will be looking at the operation of this scheme in the early part of next year. From my experience of...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2020: Committee Stage (16 Nov 2020)

Paschal Donohoe: I thank the Deputy. I am not in a position to accept the amendment. We already have, through, for example, our corporate tax structure, a way in which we are collecting large amounts of tax revenue from larger companies that are located here. I believe the way in which large companies are taxed is going to change but I also believe that, if and when it does change, it is best done in a...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2020: Committee Stage (16 Nov 2020)

Paschal Donohoe: We already have a series of very progressive taxes in Ireland. We have income tax, local property tax and ways in which we can ensure that those who have the most pay the most. Deputy Barry referred to a number of figures - €2 billion and €3.8 billion. He might indicate who produced those figures and where they came from because I have no doubt that very sudden and...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2020: Committee Stage (16 Nov 2020)

Paschal Donohoe: I thank the Deputy. The professional services withholding tax, PSWT, was introduced in 1987 and is a 20% withholding tax deducted at source from payments made by accountable persons such as Departments for certain professional services. PSWT deducted is allowed as a credit against income tax or corporation tax of the individual or company that has suffered it. While there have been some...