Results 101-120 of 14,863 for speaker:Michael McGrath in 'Written Answers'

Written Answers — Department of Finance: Departmental Staff (8 May 2024)

Michael McGrath: I wish to advise the Deputy that neither my Department, nor any of the bodies under the aegis of my Department, has any staff suspended from work on full pay pending disciplinary investigations.

Written Answers — Department of Finance: European Union (8 May 2024)

Michael McGrath: My Department does not have responsibility for the management of specific EU funds and programmes, which are managed individually by Departments with the relevant lead policy responsibilities. In this regard, I understand the Deputy has submitted a similar question to a number of Departments. My Department is primarily responsible for the management of Ireland’s contribution to the...

Written Answers — Department of Finance: Tax Data (8 May 2024)

Michael McGrath: I propose to take Questions Nos. 156 and 157 together. The Universal Social Charge (USC) was designed and incorporated into the Irish taxation system in 2011 to replace the Health and Income Levies. Its primary purpose was to widen the tax base and to provide a steady income to the Exchequer to provide funding for public services. It is a more sustainable charge than those it replaced and...

Written Answers — Department of Finance: Tax Code (8 May 2024)

Michael McGrath: The VAT treatment of goods and services is subject to EU VAT law, with which Irish VAT law must comply. As the Deputy will be aware, Irish VAT law permits flat-rate farmers to reclaim VAT they incur on some particular business expenditure, as set out in the 2012 Refund Order. The Refund Order is permitted under EU law, subject to certain conditions, including that its scope is not...

Written Answers — Department of Finance: Tax Code (8 May 2024)

Michael McGrath: I am advised by Revenue that the VAT rating of goods and services is subject to EU VAT law, with which Irish VAT law must comply. In general, the VAT Directive provides that all goods and services are liable to VAT at the standard rate unless they are exempt from VAT or fall within Annex III of the Directive, in which case lower VAT rates may apply subject to certain rules. Currently Ireland...

Written Answers — Department of Finance: Motor Industry (2 May 2024)

Michael McGrath: I am advised by Revenue that the average wait times as provided are correct and that as of 29 April 2024, appointment dates were available for 30 April at the Kells NCTS centre and 6 May at Northpoint/Dundalk NCTS centres. In addition, appointments may become available sooner, due to cancellations which the NCTS booking helpline team allocate in consultation with customers. Online...

Written Answers — Department of Finance: Primary Medical Certificates (2 May 2024)

Michael McGrath: The Deputy should note at the outset that whilst my Department has oversight of the Disabled Drivers and Disabled Passengers Scheme, I do not have responsibility for disability policy. Consequently, I am not in a position to comment on your question about the revision of a previous support scheme, as my understanding is that such a scheme did not fall within the remit of my Department. ...

Written Answers — Department of Finance: Housing Schemes (1 May 2024)

Michael McGrath: I am advised by Revenue that taxpayers availing of the Home Renovation Incentive (HRI), which ended in 2018, were required to provide details of the value of the work and the category/type of work being completed. Other information was also collected, such as the Local Authority area of the property which underwent the works. These data were compiled and published on the Revenue website and...

Written Answers — Department of Finance: Revenue Commissioners (1 May 2024)

Michael McGrath: I propose to take Questions Nos. 118, 119, 120, 121 and 122 together. Issuing of a licence, following submission of a certificate of transfer to Revenue, is usually a quick process but can be delayed where further information is required from the court. There is no expiry date specified in current legislation for the certificate of transfer. An ad-interim transfer (temporary transfer) of...

Written Answers — Department of Finance: Customs and Excise (1 May 2024)

Michael McGrath: I propose to take Questions Nos. 123 and 126 together. The Finance Act 1999 provides for the application of excise duty, in the form of Mineral Oil Tax (MOT), to liquid fuels used for motor or heating purposes. MOT comprises a carbon component, or carbon charge, which is usually referred to as carbon tax. MOT also comprises a non-carbon component which is often referred to as...

Written Answers — Department of Finance: Departmental Staff (1 May 2024)

Michael McGrath: Civil servant political activity in my Department is administered in line with Department of Public Expenditure, NDP Delivery and Reform Circular 09/2009 “Civil Servants and Political Activity”. Civil servants who are members of Local Authorities may be given special leave without pay, up to a maximum of 12 days per annum, to attend full meetings of the Local Authorities where...

Written Answers — Department of Finance: Vehicle Registration Tax (1 May 2024)

Michael McGrath: I am advised by Revenue that full details of the procedures for the registration of vehicles and the calculation of VRT are available on their website: www.revenue.ie/en/vrt/index.aspx. I am further advised that in relation to the specific case you raise the website also provides full details regarding the conversion of vehicles - www.revenue.ie/en/vrt/conversions/index.aspx.

Written Answers — Department of Finance: Housing Schemes (1 May 2024)

Michael McGrath: 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 on Income Tax and Deposit Interest Retention Tax paid in the State over the previous four years, subject to limits outlined in the legislation. Section 477C Taxes Consolidation Act 1997 outlines the definitions and...

Written Answers — Department of Finance: Vehicle Registration Tax (30 Apr 2024)

Michael McGrath: Imported vehicles which have been registered previously in another jurisdiction and imported into Ireland are registered with and pay VRT to the Revenue Commissioners. The Minister for Finance can outline the numbers of Ukrainian vehicles that have re-registered in Ireland in this way since 2022. Once an imported vehicle is re-registered in Ireland it is immediately treated the same way...

Written Answers — Department of Finance: Ports Policy (30 Apr 2024)

Michael McGrath: I am advised by Revenue that x-ray scanners, which are an integral component of its response framework targeting fraud, illicit trade, smuggling and organised crime, are just one component of a suite of resources, detection equipment and technologies deployed by them, in addition to the application of the comprehensive legal framework as set out in relevant tax and customs legislation....

Written Answers — Department of Finance: Pension Provisions (30 Apr 2024)

Michael McGrath: The Deputy has raised the important matter of plans designed to incentive young people to invest in retirement. Supplementary pensions have their own special treatment within the tax system to encourage these preparations, referred to as an exempt-exempt-taxed or EET system. Contributions to pensions, within certain limits, are exempted from income tax, pension fund gains are exempted from...

Written Answers — Department of Finance: Tax Reliefs (30 Apr 2024)

Michael McGrath: Section 473A of the Taxes Consolidation Act (TCA) 1997 provides for tax relief at the standard rate of income tax (20%) in respect of “qualifying fees” paid by an individual for a third level education course, subject to the terms and conditions set out in the legislation. “Qualifying fees” broadly means tuition fees in respect of an approved course at an...

Written Answers — Department of Finance: Customs and Excise (30 Apr 2024)

Michael McGrath: I propose to take Questions Nos. 227 and 235 together. The Finance Act 1999 provides for the application of excise duty, in the form of Mineral Oil Tax (MOT), to liquid fuels used for motor or heating purposes. MOT comprises a carbon component, or carbon charge, which is usually referred to as carbon tax. MOT also comprises a non-carbon component which is often referred to as...

Written Answers — Department of Finance: Broadband Infrastructure (30 Apr 2024)

Michael McGrath: I can advise the Deputy that the Data and Telephony, which is voice over IP (VOIP), communication lines for my Department are fibre optic communication lines. There are 36 copper communication lines in operation across my Department and the Department of Public Expenditure, NDP Delivery and Reform (as part of a shared services arrangement whereby my Department pays the monthly costs)....

Written Answers — Department of Finance: Tax Rebates (30 Apr 2024)

Michael McGrath: As the Deputy will be aware, the VAT treatment of goods and services is subject to the requirements of EU VAT law with which Irish VAT law must comply. Under the EU VAT Directive it is not possible for Ireland to introduce a VAT refund scheme for first time buyers of homes.