Results 13,341-13,360 of 33,280 for speaker:Paschal Donohoe

Written Answers — Department of Finance: Departmental Offices (12 Nov 2019)

Paschal Donohoe: In response to the Deputy’s question; OPW provides accommodation for Government Services and manages a significant proportion of the State’s property portfolio. Outside of Dublin City, the Department of Finance has a staff cohort located in Government Buildings, Tullamore, Co. Offaly. There are currently 48 vacant spaces in the Department of Finance’s accommodation...

Written Answers — Department of Finance: Tax Code (12 Nov 2019)

Paschal Donohoe: In addressing the Deputy's specific question on the tax treatment of self-employed individuals carrying on a trade (including the trade of farming), as compared to companies carrying on a trade, it should be noted that self-employed individuals or those are taxed on their profits in much the same way as companies are. An individual engaged in a trade is taxed on the net income of the...

Written Answers — Department of Finance: Tax Reliefs Data (12 Nov 2019)

Paschal Donohoe: The Small Benefits Exemption provides that, in general, where an employer provides an employee/director with a small benefit (that is, a benefit with a value not exceeding €500), PAYE, USC and PSRI need not be applied to that benefit. This treatment does not apply to cash payments, which are taxable in full. The benefit can be used only to purchase goods or services and cannot be...

Written Answers — Department of Finance: Tax Reliefs Costs (12 Nov 2019)

Paschal Donohoe: The Special Assignee Relief Programme (SARP) is available to employees of companies that are incorporated and tax resident in a country with which Ireland has a double taxation agreement or a Tax Information Exchange Agreement. Under existing legislation, the employee must have worked for the employer for a minimum of 6 months outside of Ireland immediately before being assigned to work in...

Written Answers — Department of Finance: Living City Initiative (12 Nov 2019)

Paschal Donohoe: I assume that the Deputy is referring to The Living City Initiative (LCI). LCI has applied to Waterford city since its inception. LCI is a scheme of property based tax incentives aimed at the regeneration of certain 'Special Regeneration Areas' (SRAs) in the historic centres of Cork, Dublin, Galway, Kilkenny, Limerick and Waterford. LCI was initially announced in Budget 2013 and commenced...

Written Answers — Department of Finance: Tax Compliance (12 Nov 2019)

Paschal Donohoe: I am advised by Revenue that the business models and contractual arrangements in the poultry sector created the conditions for the generation of a systematic excess of flat-rate addition payments to farmers in the sector over their VAT input costs. This business model did not breach Irish VAT law at the time and did not constitute fraud or tax evasion. My predecessor introduced a provision in...

Written Answers — Department of Finance: Freedom of Information Data (12 Nov 2019)

Paschal Donohoe: In line with the Department of Finance Freedom of Information Publication Scheme, my Department routinely publishes the details and outcome of Freedom of Information requests on its website, www.gov.ie/en/organisation/department-of-finance. The most recent publication was on 4thOctober 2019, and is reflective of requests processed in Q3 2019.

Written Answers — Department of Finance: Tax Reliefs Eligibility (12 Nov 2019)

Paschal Donohoe: Section 473 of the Taxes Consolidation Act 1997 provides for a tax credit in respect of rent paid by an individual for private rented accommodation used as a sole or main residence. This includes rent paid for a flat, an apartment or a house. The tax credit is only applicable for years prior to 2018 and the qualifying criteria requires that a person was paying for private rented accommodation...

Written Answers — Department of Finance: Flood Risk Insurance Cover Provision (12 Nov 2019)

Paschal Donohoe: I am conscious of the difficulties that the absence or withdrawal of flood insurance cover can cause to homeowners and businesses, and that is one of the reasons the Government has been prioritising investment in flood defences over the last number of years. However, you should be aware that provision of insurance is a commercial matter for insurance companies, which is based on a proper...

Written Answers — Department of Finance: Illicit Trade in Tobacco (12 Nov 2019)

Paschal Donohoe: There is a long-standing commitment by successive Governments to use taxation along with other measures as an instrument to discourage smoking, particularly amongst younger people. This policy has been broadly successful. The Government’s Healthy Ireland strategy has set a target that 5% of the population or less would be smokers by 2025. According to HSE figures, the rate of smoking...

Written Answers — Department of Finance: Tax Compliance (12 Nov 2019)

Paschal Donohoe: In general, an accountable person who supplies taxable goods or services to another accountable person is obliged under VAT legislation to issue a VAT invoice which includes the VAT payable on the supply. However, where an accountable person supplies goods or services to an individual, who is not an accountable person for VAT purposes, there is no obligation to issue a VAT invoice to that...

Written Answers — Department of Finance: Departmental Advertising Campaigns (12 Nov 2019)

Paschal Donohoe: The Department of Finance is represented on the Government Task Force on Emergency Planning and fully supports the Be Winter-Ready campaign. The 2019-20 campaign, jointly launched by a number of my Ministerial colleagues on 6thNovember, provides vital information and raises awareness about the particular challenges that winter can present and is a part of the ‘Whole of...

Written Answers — Department of Finance: Tax Data (12 Nov 2019)

Paschal Donohoe: The Revenue Ready Reckoner is available at the link www.revenue.ie/en/corporate/information-about-revenue/statis tics/ready-reckoner/index.aspx. Page 7 of this document shows the impact of increasing the income tax standard rate bands by various amounts for different categories of taxpayers. Using the Ready Reckoner to estimate the increases requested by the Deputy on a straight-line...

Written Answers — Department of Finance: Ministerial Meetings (12 Nov 2019)

Paschal Donohoe: As part of my ongoing international engagements, I meet monthly with my EU counterparts at meetings of Eurogroup and the Economic and Financial Affairs Council (ECOFIN). I also meet regularly with colleagues on a bilateral basis whenever opportunities present themselves outside the Council format. At the last monthly meeting of Eurogroup and ECOFIN on 7 and 8 November I met with my Belgian...

Written Answers — Department of Public Expenditure and Reform: Departmental Reports (12 Nov 2019)

Paschal Donohoe: I refer the Deputy to my reply to Parliamentary Question Number 116 on 10thOctober 2019. The position is unchanged since this reply.

Written Answers — Department of Public Expenditure and Reform: Public Sector Pensions Legislation (12 Nov 2019)

Paschal Donohoe: The Public Service Pensions (Single Scheme and Other Provisions) Act 2012 represents the delivery of key structural reform commitments agreed under the Troika programme of financial support for Ireland. Among other things, it provided for the creation of the Single Public Service Pension Scheme, the extension of abatement across all the public service, the extension of the 40 years' (or...

Written Answers — Department of Public Expenditure and Reform: Departmental Offices (12 Nov 2019)

Paschal Donohoe: I wish to advise the Deputy that the Department of Public Expenditure and Reform currently has one vacant desk available in Civil Service accommodation outside of Dublin. The Office of Government Procurement, which is also part of the Department, has a number of offices outside of its headquarters in Dublin. The details of these office locations and the number of desks currently available...

Written Answers — Department of Public Expenditure and Reform: Public Sector Pensions (12 Nov 2019)

Paschal Donohoe: Pensions paid under the Single Pension Scheme (SPS) are uprated in line with changes in the Consumer Price Index. The 2012 legislation that introduced the SPS includes a provision that allows for the extension of the same method of uprating to the pre-existing pension schemes. As I informed the Deputy on 5 March 2019 (PQ 10419/19), the Government committed in the Public Service Stability...

Written Answers — Department of Public Expenditure and Reform: Project Ireland 2040 Expenditure (12 Nov 2019)

Paschal Donohoe: Project Ireland 2040 is the Government's long-term, overarching strategy to make Ireland a better country for all its people, integrating, for the first time, the national spatial and investment strategies. The projects under these plans which include roads, schools, primary care centres, housing, sporting and cultural amenities and business activation facilities impact villages, towns,...

Written Answers — Department of Public Expenditure and Reform: Project Ireland 2040 Expenditure (12 Nov 2019)

Paschal Donohoe: While my Department sets the allocations for Departments and the delegated sanction arrangements under which Departments make their spending decisions, the actual roll-out of particular projects and programmes is managed by the individual line Departments and their agencies who are responsible for project and programme delivery, and decisions regarding associated publicity and advertising in...