Results 12,141-12,160 of 27,945 for speaker:Michael McGrath
- Written Answers — Department of Finance: Tax Data (30 Nov 2017)
Michael McGrath: 79. To ask the Minister for Finance the number of self employed persons that will benefit from an increase in the earned income tax credit; and if he will make a statement on the matter. [51344/17]
- Written Answers — Department of Finance: Tax Data (30 Nov 2017)
Michael McGrath: 80. To ask the Minister for Finance the first and full year cost of increasing the earned income tax credit from €950 to €1,650; and if he will make a statement on the matter. [51345/17]
- Written Answers — Department of Finance: Tax Data (30 Nov 2017)
Michael McGrath: 81. To ask the Minister for Finance the first and full year cost of increasing the home carer tax credit from €1,100 to €2,000; and if he will make a statement on the matter. [51346/17]
- Written Answers — Department of Finance: Deposit Interest Rates (30 Nov 2017)
Michael McGrath: 82. To ask the Minister for Finance the estimated cost of reducing exit tax on life assurance policies from 41% to 39%; the estimated cost each year of linking the exit tax to DIRT reductions until they both reach 33%; and if he will make a statement on the matter. [51347/17]
- Written Answers — Department of Finance: Tax Data (30 Nov 2017)
Michael McGrath: 83. To ask the Minister for Finance the estimated cost of creating a childcare support tax credit for parents of €2,000, €4,000, €6,000 and €8,000 respectively; and if he will make a statement on the matter. [51348/17]
- Written Answers — Department of Finance: Fiscal Data (30 Nov 2017)
Michael McGrath: 84. To ask the Minister for Finance the cost that is included in the fiscal space for mortgage interest relief in each year to 2021; and if he will make a statement on the matter. [51349/17]
- Written Answers — Department of Finance: Fiscal Data (30 Nov 2017)
Michael McGrath: 85. To ask the Minister for Finance the revenue that is included in the fiscal space for local property tax; if that is based on LPT, in view of the fact that it currently is charged; and if he will make a statement on the matter. [51350/17]
- Written Answers — Department of Finance: Universal Social Charge Data (30 Nov 2017)
Michael McGrath: 86. To ask the Minister for Finance the estimated cost of removing USC for each person earning under €60,000, €70,000, €80,000, €90,000 and €100,000, respectively; and if he will make a statement on the matter. [51351/17]
- Written Answers — Department of Finance: Tax Reliefs Data (30 Nov 2017)
Michael McGrath: 87. To ask the Minister for Finance the first and full year cost of increasing the lifetime limit for the capital gains tax entrepreneurial relief from €1 million to €15 million; and if he will make a statement on the matter. [51352/17]
- Written Answers — Department of Finance: VAT Rate Increases (30 Nov 2017)
Michael McGrath: 88. To ask the Minister for Finance the first and full year cost of increasing the farmers' flat rate addition from 5.4% to 6%, to 6.5%; and if he will make a statement on the matter. [51353/17]
- Written Answers — Department of Finance: Tax Data (30 Nov 2017)
Michael McGrath: 89. To ask the Minister for Finance the first and full year cost of increasing the group A CAT threshold from €310,000 to €320,000, €330,000, €340,000 and €350,000; and if he will make a statement on the matter. [51354/17]
- Written Answers — Department of Finance: Tax Data (30 Nov 2017)
Michael McGrath: 90. To ask the Minister for Finance the first and full year cost of increasing the group B CAT threshold from €32,150 to €37,150 and €42,150; and if he will make a statement on the matter. [51355/17]
- Written Answers — Department of Finance: Tax Data (30 Nov 2017)
Michael McGrath: 91. To ask the Minister for Finance the first and full year cost of increasing the group C CAT threshold from €16,250 to €21,250 and €26,250; and if he will make a statement on the matter. [51356/17]
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Paradise Papers: Chairman, Office of the Revenue Commissioners (29 Nov 2017)
Michael McGrath: Can Mr. Cody tease out how the general anti-avoidance provisions in the Taxes Consolidation Acts work in practice, where Revenue believes a structure is designed with this purpose of avoiding tax and has no underlying economic purpose? All tax structures and transactions will be based on advice and with a view to minimising or avoiding tax. In what circumstances would Revenue invoke those...
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Paradise Papers: Chairman, Office of the Revenue Commissioners (29 Nov 2017)
Michael McGrath: Is it used much in practice?
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Paradise Papers: Chairman, Office of the Revenue Commissioners (29 Nov 2017)
Michael McGrath: I remember that.
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Paradise Papers: Chairman, Office of the Revenue Commissioners (29 Nov 2017)
Michael McGrath: From the taxpayers' point of view, the commercial reality is that these schemes are entered into to avoid tax.
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Paradise Papers: Chairman, Office of the Revenue Commissioners (29 Nov 2017)
Michael McGrath: It is a fine line.
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Paradise Papers: Chairman, Office of the Revenue Commissioners (29 Nov 2017)
Michael McGrath: Deputy Boyd Barrett raised the issue of transfer pricing. What standard is used by Revenue is respect of transfer pricing and when was it last updated? It is an OECD standard?
- Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach: Paradise Papers: Chairman, Office of the Revenue Commissioners (29 Nov 2017)
Michael McGrath: That principle from 2010 is still the standard.