Results 141-160 of 34,380 for speaker:Paschal Donohoe

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (Resumed) (6 Nov 2025)

Paschal Donohoe: It is possible that a change could happen that could require a change in the Finance Bill. From my experience of these matters, if a political agreement is reached later in the year, there will be much technical engagement afterwards that will take a lot of time. My best answer to the Deputy's question at the moment is that if a change were to be needed, it would be accommodated in the...

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (Resumed) (6 Nov 2025)

Paschal Donohoe: I move amendment No. 80: In page 120, line 18, to delete “as the case may be,” and substitute “as the case may be”.

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (Resumed) (6 Nov 2025)

Paschal Donohoe: I move amendment No. 81: In page 125, between lines 11 and 12, to insert the following: “(m) in section 111AAD(2), by the substitution of the following paragraph for paragraph (e): “(e) there were inserted in section 111O the following subsections after subsection (3): ‘(3A) (a) Notwithstanding subsections (2) and (3) and subject to subsection (3B), the financial...

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (Resumed) (6 Nov 2025)

Paschal Donohoe: I move amendment No. 82: In page 127, line 19, to delete “(o) and (p)” and substitute “(o), (p) and (q)”.

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (Resumed) (6 Nov 2025)

Paschal Donohoe: I move amendment No. 83: In page 127, between lines 25 and 26, to insert the following: “Amendment of section 851A of Principal Act (confidentiality of taxpayer information) 94. Section 851A(8) of the Principal Act is amended— (a) in paragraph (n)— (i) in subparagraph (i)(II), by the substitution of “Article 108 or 109” for “Article...

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (Resumed) (6 Nov 2025)

Paschal Donohoe: I move amendment No. 84: In page 128, to delete lines 21 to 23 and substitute the following: “(b) the return, in respect of the chargeable period for which the assessment is amended as referred to in paragraph (a), did not contain a full and true disclosure of all material facts necessary for the making of the assessment,”. The section of the Bill, as initiated,...

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (Resumed) (6 Nov 2025)

Paschal Donohoe: Does the Cathaoirleach want me to speak to Deputy Doherty's amendment No. 87 as well?

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (Resumed) (6 Nov 2025)

Paschal Donohoe: The residential zoned land tax was introduced in the Finance Act 2021 and first charged in 2025. It seeks to increase housing supply by encouraging the activation of residential development on lands that are suitably zoned and appropriately serviced. Owners of land, which was zoned for residential use and serviced on 1 January 2022, or which first became both zoned for residential use and...

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (Resumed) (6 Nov 2025)

Paschal Donohoe: A further piece of information I should have shared with the committee that might information members' thinking is the CSO has just released a publication - I apologise for coming in at this point - setting out a 30% increase in residential zoned land tax sold in 2024 compared with 2023 and 69% of the value of the land sold in 2024 was subject to the RZLT which first became payable in 2025....

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (Resumed) (6 Nov 2025)

Paschal Donohoe: I move amendment No. 86: In page 137, between lines 3 and 4, to insert the following: “Technical amendments to de minimis aid provisions 100. (1) The Principal Act is amended— (a) in section 216F(7), by the deletion of paragraphs (b) and (d), and (b) in section 667C(1), by the substitution of the following definition for the definition of “Commission...

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (Resumed) (6 Nov 2025)

Paschal Donohoe: The 25th and 26th.

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (Resumed) (6 Nov 2025)

Paschal Donohoe: The Cathaoirleach has taken the wind out of my sails somewhat, so I will just agree with her. I thank all Deputies for participating in this. While we disagree, the amount of work everybody puts into discharging their duties well is always extremely evident. I will follow up on the matter Deputy Doherty has raised. This is really important legislation, as evidenced by the fact we have...

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (Resumed) (6 Nov 2025)

Paschal Donohoe: I move amendment No. 36: In page 59, lines 3 and 4, to delete “relevant property development trade” and substitute “relevant property development trade or a qualifying trade, as the case may be,”.

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (Resumed) (6 Nov 2025)

Paschal Donohoe: They have to register now.

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (Resumed) (6 Nov 2025)

Paschal Donohoe: We have seen various case studies. I accept that it will have an impact. I am aware of that.

Select Committee on Finance, Public Expenditure, Public Service Reform and Digitalisation, and Taoiseach: Finance Bill 2025: Committee Stage (Resumed) (6 Nov 2025)

Paschal Donohoe: On mortgage spreads, we also have a very different legal environment here in relation to the ability of the banking sector to repossess a non-performing loan. That has an impact. Look at the difference between the UK and Ireland or between Ireland and other jurisdictions in that regard. That has an impact as well in relation to different interest rates on the granting of new loans....

Written Answers — Department of Finance: Customs and Excise (6 Nov 2025)

Paschal Donohoe: I am advised by Revenue that their focus is on facilitating legitimate trade and ensuring that goods are cleared for release as quickly as possible. Revenue works closely with colleagues in the Department of Agriculture, Food and Marine (DAFM) and the Health Service Executive (HSE) regarding the control of goods and all agencies have invested in the creation of electronic systems that...

Written Answers — Department of Finance: Illicit Trade (6 Nov 2025)

Paschal Donohoe: I am advised that Revenue works closely with its counterparts in other jurisdictions including colleagues in Northern Ireland through the Cross Border Joint Agency Task Force (JATF) and international bodies including OLAF (the EU’s anti-fraud agency), Europol and the World Customs Organisation. Additionally, it works with Northern Ireland agencies to address cross-border smuggling and...

Written Answers — Department of Finance: Illicit Trade (6 Nov 2025)

Paschal Donohoe: The Windsor Framework established a new set of arrangements for the movement of goods between Great Britain (GB) and Northern Ireland (NI). Goods moved from GB into NI and remaining in NI, under the UK Internal Market Scheme (UKIMS), often called ‘green lane’ goods, are not subject to full international customs requirements. Traders need to be authorised to benefit from...

Written Answers — Department of Finance: Tax Reliefs (6 Nov 2025)

Paschal Donohoe: As the Deputy will be aware, biomethane production is still at an early stage of development in Ireland, with only two operational biomethane facilities injecting biomethane into the gas grid. The volume of biomethane injected into the grid in 2023 was small, equating to c.60 GWh per annum, which is equivalent to 0.001% of Ireland’s current gas demand. The National Biomethane...