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Written Answers — Department of Finance: NAMA Property Sales (28 Nov 2017)

Michael McGrath: 128. To ask the Minister for Finance if the sale of the entire National Asset Management Agency, NAMA, development at a location (details supplied) is being conducted in an open market basis with competitive tendering; if not, the reason for not conducting the sale on an open market basis; the amount NAMA has invested in the property to date at this location through development funding or...

Written Answers — Department of Finance: Financial Services Regulation (28 Nov 2017)

Michael McGrath: 132. To ask the Minister for Finance his views on the fact that certain banks in recent years forced loan guarantors (details supplied) to take out life insurance policies in respect of a mortgage for another family member; and if he will make a statement on the matter. [50671/17]

Written Answers — Department of Public Expenditure and Reform: Pension Provisions (28 Nov 2017)

Michael McGrath: 140. To ask the Minister for Public Expenditure and Reform if he will address a matter raised in correspondence (details supplied) regarding the financial emergency measures in the public interest legislation; and if he will make a statement on the matter. [49899/17]

Written Answers — Department of Education and Skills: Special Educational Needs Service Provision (28 Nov 2017)

Michael McGrath: 163. To ask the Minister for Education and Skills if a secondary school (details supplied) in County Cork with an ASD unit will be enrolling new children into first year for the 2018-2019 school year; and if he will make a statement on the matter. [49955/17]

Written Answers — Department of Health: Services for People with Disabilities (28 Nov 2017)

Michael McGrath: 336. To ask the Minister for Health the length of time a person (details supplied) in County Cork has been on the waiting list for an assessment of need; when they will have an assessment of need; and if he will make a statement on the matter. [49979/17]

Written Answers — Department of Health: Autism Support Services (28 Nov 2017)

Michael McGrath: 434. To ask the Minister for Health if his Department and the HSE are pursuing a policy of providing an appropriate day service for school leavers with autism; and if he will make a statement on the matter. [50449/17]

Written Answers — Department of Health: Health Services (28 Nov 2017)

Michael McGrath: 438. To ask the Minister for Health when a person (details supplied) in County Cork will undergo an assessment. [50477/17]

Written Answers — Department of Communications, Climate Action and Environment: Broadband Service Provision (28 Nov 2017)

Michael McGrath: 508. To ask the Minister for Communications, Climate Action and Environment the expected roll-out of broadband under the national broadband plan to homes at a location (details supplied) in County Cork; and if he will make a statement on the matter. [49872/17]

Finance Bill 2014: Report Stage (Resumed) and Final Stage (23 Nov 2017)

Michael McGrath: On the issue of 75%, while I realise this is a technical and detailed anti-avoidance measure, must the footprint of the buildings account for at least 75% of the total surface area of the land to avoid a clawback? Must the open space, roadways and so on in the estate account for less than 25% of the total area?

Finance Bill 2014: Report Stage (Resumed) and Final Stage (23 Nov 2017)

Michael McGrath: I assume there has been full consultation with the Department of Housing, Planning and Local Government on the planning guidelines in place for residential developments. The figure appears to be very low.

Finance Bill 2014: Report Stage (Resumed) and Final Stage (23 Nov 2017)

Michael McGrath: I move amendment No. 75:In page 66, after line 36, to insert the following:“69.The Minister shall, within six months of the passing of this Act, prepare and lay before the Oireachtas a report on the options to incentivise donations to charity in legacies and also options to incentivise donations to charity through the donation of shares.”. This amendment provides that the...

Finance Bill 2014: Report Stage (Resumed) and Final Stage (23 Nov 2017)

Michael McGrath: I accept the Minister's reply in good faith. Certain groups have made specific proposals to improve legislation in this area, notwithstanding the existing tax code and the provisions the Minister set out. I will engage with the Minister and his officials on the matter and withdraw the amendment on that basis.

Finance Bill 2014: Report Stage (Resumed) and Final Stage (23 Nov 2017)

Michael McGrath: This is a seven and a half page amendment to the Finance Bill, which is coming in on Report Stage. While I support the substance of it I reiterate the point that was made earlier by a number of Deputies about adequate briefing material being provided in advance to enable us to properly assess amendments. It is a point that is well made. I ask that in future it would be accommodated. ...

Finance Bill 2014: Report Stage (Resumed) and Final Stage (23 Nov 2017)

Michael McGrath: Hopefully there is no after-hours.

Finance Bill 2014: Report Stage (Resumed) and Final Stage (23 Nov 2017)

Michael McGrath: If we carry out a review we will flush out that issue. The price differential is not solely explained by VAT. Products are marketed in a way that shows a range up to 5.5 for footwear, but beyond that the range differs and a completely different price model is used. That is the reality. VAT is part of the price differential because the simple truth is that clothing and footwear sizes...

Finance Bill 2014: Report Stage (Resumed) and Final Stage (23 Nov 2017)

Michael McGrath: I was not aware there was a review in 1997. I welcome the commitment from the Minister of State. I take it the Department will ask Revenue to come back to us through the Joint Committee on Finance, Public Expenditure and Reform, and Taoiseach once the matter has been scoped out. On that basis, I will withdraw the amendment.

Finance Bill 2014: Report Stage (Resumed) and Final Stage (23 Nov 2017)

Michael McGrath: I move amendment No. 63:In page 57, after line 32, to insert the following:“VAT treatment in respect of children’s footwear and clothes58. The Minister shall within six months of the passing of this Act, prepare and lay before the Oireachtas a report examining the options for reviewing, in respect of children’s footwear and clothes, the size limits that are currently zero...

Finance Bill 2014: Report Stage (Resumed) and Final Stage (23 Nov 2017)

Michael McGrath: Shoes.

Finance Bill 2014: Report Stage (Resumed) and Final Stage (23 Nov 2017)

Michael McGrath: I thank the Minister of State for his reply. It would be an important change. The difference it will make in practice, in some cases, means the difference between a bus being bought or not - that is the simple reality - and that difference is life-changing for some people in terms of their quality of life on a day-to-day basis, in particular their experience of getting out and about, and so...

Finance Bill 2014: Report Stage (Resumed) and Final Stage (23 Nov 2017)

Michael McGrath: I move amendment No. 62:In page 55, between lines 6 and 7, to insert the following: “Taxation treatment for self-employed contractors 54.The Minister shall within six months of the passing of this Act, prepare and lay before the Oireachtas a report assessing the taxation treatment of travel and subsistence expenses incurred by self-employed contractors, including but not limited to a...

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