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Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (No. 2) Bill 2013: Committee Stage (26 Nov 2013)

Michael Noonan: I move amendment No. 35: In page 16, line 31, to delete “or”.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (No. 2) Bill 2013: Committee Stage (26 Nov 2013)

Michael Noonan: I move amendment No. 36: In page 16, line 33, to delete “2005,” and substitute the following:“2005, or(IV) partial capacity payment under Chapter 8A of Part 2 of the Act of 2005,”.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (No. 2) Bill 2013: Committee Stage (26 Nov 2013)

Michael Noonan: I move amendment No. 37: In page 17, to delete lines 1 to 4 and substitute the following:“ ‘unemployment payment’ means a payment of jobseeker’s benefit or jobseeker’s allowance payable under the Social Welfare Acts.”.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (No. 2) Bill 2013: Committee Stage (26 Nov 2013)

Michael Noonan: I move amendment No. 38: In page 18, to delete line 17 and substitute the following:“(d) in section 188(2A)(b) by substituting “section 462B, but without regard to subsections (1)(b), (1)(c), (3) and (5)” for “section 462, but without regard to subsections (1)(b), (2) and (3)”,”.I propose to deal with amendments Nos. 38, 39 and 42 together. These...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (No. 2) Bill 2013: Committee Stage (26 Nov 2013)

Michael Noonan: I move amendment No. 29: In page 16, line 3, after “Chapter 1” to insert “of Part 15”.Section 6 of the Finance (No. 2) Bill 2013 introduced a new start your own business initiative. I have already signalled my intention to reduce the qualifying period of unemployment to 12 months in order to bring the qualifying period in line with activation measures for the...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (No. 2) Bill 2013: Committee Stage (26 Nov 2013)

Michael Noonan: Yes.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (No. 2) Bill 2013: Committee Stage (26 Nov 2013)

Michael Noonan: As initiated, the section required an individual to be unemployed for a period of 15 months before starting his or her own business. While this is the definition of long-term unemployment in the Social Welfare Acts, in practice a period of 12 months is generally applied. To be in keeping with initiatives by the Department of Social Protection on activating the long-term unemployed, it is...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (No. 2) Bill 2013: Committee Stage (26 Nov 2013)

Michael Noonan: It is difficult to see how a reputable contractor would fail to provide the necessary information to the Revenue to enable a home owner make a claim. The contractor would destroy his own business, as well as incurring penalties. The claim is made once payment is made, not when the work is finished. Once the Revenue has the electronic system up from early January, the householder can see at...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (No. 2) Bill 2013: Committee Stage (26 Nov 2013)

Michael Noonan: I move amendment No. 25: In page 13, to delete lines 19 and 20 and substitute the following:“(iv) details of any sum referred to in paragraph (a) or (b) of subsection (7),”.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (No. 2) Bill 2013: Committee Stage (26 Nov 2013)

Michael Noonan: I move amendment No. 26: In page 14, line 6, to delete “subsection (3)” and substitute “subsection (3)(a)”.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (No. 2) Bill 2013: Committee Stage (26 Nov 2013)

Michael Noonan: I move amendment No. 27: In page 14, to delete lines 14 to 17 and substitute the following:“(8) (a) Relief shall not be given under this section where the requirements of the Finance (Local Property Tax) Act 2012, in relation to the making of returns and the payment of local property tax—(i) have not been complied with in respect of the qualifying residence, or (ii) have not...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (No. 2) Bill 2013: Committee Stage (26 Nov 2013)

Michael Noonan: I move amendment No. 28: In page 15, line 8, after “Acts” to insert “or the Value-Added Tax Consolidation Act 2010”.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (No. 2) Bill 2013: Committee Stage (26 Nov 2013)

Michael Noonan: My assumption is that contractor No.1 registers and enters all the data required by Revenue while contractor No. 2 registers and does the same. When Revenue sees the trigger of €5,000 has been reached, the claim is eligible and the arrangements are made in accordance with a person’s tax liability for the repayment of the tax paid. We rely on the Revenue to ensure its...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (No. 2) Bill 2013: Committee Stage (26 Nov 2013)

Michael Noonan: Yes.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (No. 2) Bill 2013: Committee Stage (26 Nov 2013)

Michael Noonan: The triggering event must be the expenditure of €5,000. If someone were to spend €2,500 in 2014 and a further €3,000 in 2015, the scheme would be triggered in 2015, as the €5,000 threshold would then be exceeded, at which point he or she could claim on the €2,500 spent in 2014. That is how it will work.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (No. 2) Bill 2013: Committee Stage (26 Nov 2013)

Michael Noonan: I move amendment No. 16: In page 11, to delete lines 40 to 42, and in page 12, to delete lines 1 and 2 and substitute the following:"(iv) the name of the claimant,".

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (No. 2) Bill 2013: Committee Stage (26 Nov 2013)

Michael Noonan: I move amendment No. 17: In page 12, line 13, to delete "he or she" and substitute "the contractor".

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (No. 2) Bill 2013: Committee Stage (26 Nov 2013)

Michael Noonan: I move amendment No. 18: In page 12, line 17, to delete "he or she" and substitute "the contractor".

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (No. 2) Bill 2013: Committee Stage (26 Nov 2013)

Michael Noonan: There is very little in the difference between seven and ten working days and, in the circumstances, I can accept the amendment. With regard to the clarification sought by the Deputy, it seems the work carried out would not be eligible, but this sounds a little harsh and I will seek further clarification.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (No. 2) Bill 2013: Committee Stage (26 Nov 2013)

Michael Noonan: We do it all the time.

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