Results 17,721-17,740 of 32,610 for speaker:Paschal Donohoe

Written Answers — Department of Finance: Departmental Staff Data (16 Oct 2018)

Paschal Donohoe: I wish to inform the Deputy that since 7 July 2015 six staff members have been promoted to Principal from internal competitions as follows: Year Male Female 2015 0 0 2016 3 0 2017 0 1 2018 to date 1 1 In addition three staff were promoted to Principal from open competitions and assigned to my Department and a further eleven staff transferred out to other Departments on promotion to...

Written Answers — Department of Finance: Excise Duties (16 Oct 2018)

Paschal Donohoe: I propose to take Questions Nos. 137 to 139, inclusive, together. In response to Question No. 137, I am advised by Revenue that the available information is the tax changes and the trade increases to the most popular price category, MPPC, for a 20 pack of cigarettes during the period 1990 to date. The information is set out in the following table and is displayed in cents. Budget Day...

Written Answers — Department of Finance: Revenue Commissioners Data (16 Oct 2018)

Paschal Donohoe: I propose to take Questions Nos. 140, and 142 to 151, inclusive, together. The information requested by the Deputy in respect of seizures by Revenue of psychoactive substances, narcotic drugs, illegal firearms and offensive weapons is set out in the following tables. I am advised by Revenue that firearms, offensive weapons and bullets are recorded as a single category in their records of...

Written Answers — Department of Finance: Illicit Trade in Tobacco (16 Oct 2018)

Paschal Donohoe: I propose to take Questions Nos. 141 and 152 together. Regarding question No. 141, I am advised by Revenue that the number of cigarettes seized by Revenue in each year since 2005 is set out in the following table. Year Quantity (million) 2005 51.3 2006 52.3 2007 75.5 2008 135.2 2009 218.5 2010 178.4 2011 109.1 2012 95.6 2013 40.8 2014 53.4 2015 67.9 2016 44.6 2017 34.2 2018*...

Written Answers — Department of Finance: Tax Settlements (16 Oct 2018)

Paschal Donohoe: I am advised by Revenue that the discussions referred to in my response to the Deputy’s previous Question on this matter (Question No. 139 of 18 September 2018) are still ongoing. Revenue has confirmed that once the outstanding issues are fully clarified and resolved it will be possible to review the 35% RCT rate.

Written Answers — Department of Finance: Tax Clearance Certificates (16 Oct 2018)

Paschal Donohoe: I am advised by Revenue that there is no record of an application by the person concerned for tax clearance. There is a real-time online facility available to facilitate applications for tax clearance – the system can be accessed via ROS (business customers) or MyAccount (PAYE and non-ROS customers). In certain circumstances, applicants can apply for a Tax Clearance Certificate by...

Written Answers — Department of Finance: Living City Initiative (16 Oct 2018)

Paschal Donohoe: As the Deputy may be aware, in order to qualify for tax relief under the Living City Initiative, the property must be located wholly within a “special regeneration area”. This condition is provided for by s. 372AAB (1) of the Taxes Consolidation Act 1997 which provides as follows: "qualifying premises' means a relevant house - (a) the site of which is wholly within a special...

Written Answers — Department of Finance: VAT Rate Increases (16 Oct 2018)

Paschal Donohoe: I propose to take Questions Nos. 156 to 158, inclusive, together. The supply of food and drink for human consumption in the premises of all sporting organisations, irrespective of whether the organisation is operated by a local authority or by a sports club that is members owned or commercial in nature, is liable to VAT at the same rates that apply in other locations such as restaurants...

Written Answers — Department of Finance: VAT Rate Application (16 Oct 2018)

Paschal Donohoe: I propose to take Questions Nos. 159 and 165 together. Issues of clarity and consistency relating to the VAT rating of health food supplements arise from the fact that a small selection of food supplements have historically been applied at the zero rate of VAT by concession of the Revenue Commissioners since the introduction of VAT in 1972. The majority of food supplements, however, are...

Written Answers — Department of Finance: Property Tax Review (16 Oct 2018)

Paschal Donohoe: The report of the review of the LPT is currently being finalised in conjunction with the Departments of Public Expenditure and Reform, Housing Planning and Local Government, the Taoiseach and the Revenue Commissioners. I will of course, carefully consider the conclusions and recommendations of the report when it is presented to me. The report will also be published. The purpose of the...

Written Answers — Department of Finance: Tax Agreements (16 Oct 2018)

Paschal Donohoe: There has been ongoing engagement between Irish and Brazilian officials at every possible opportunity at official, political and diplomatic level, on the issue of Ireland being included on the Brazilian tax list. It has been raised with the Brazilian Finance Minister on numerous occasions. The Finance Ministry’s position has been that it is a matter for the Revenue Secretary. ...

Written Answers — Department of Finance: Motor Insurance Costs (16 Oct 2018)

Paschal Donohoe: As the Deputy is aware, the Cost of Insurance Working Group undertook an examination of the factors contributing to the cost of motor insurance to identify what short, medium and long-term measures could be introduced to help reduce the cost of insurance for motorists and businesses. The initial focus of the Working Group was the issue of rising motor insurance premiums and the Report...

Written Answers — Department of Finance: Tax Rebates (16 Oct 2018)

Paschal Donohoe: As I noted in my response of Question 29262-18, Revenue wrote to the person in question requesting a number of clarifications. Revenue has confirmed to me that it has not yet received any reply from the person, including in respect of a reminder letter that recently issued to them. Revenue has assured me that it will carry out a full review of the person’s tax situation as soon as...

Written Answers — Department of Finance: Tax Code (16 Oct 2018)

Paschal Donohoe: Policy choices with respect to changes in taxation were made in the context of the financial resources available to me. Thus the option available for amending the rate of life assurance tax in the context of Budget 2019 had to be considered in the context of competing demands for other taxation changes. I have focused much of the resources available to me for a taxation package in...

Written Answers — Department of Finance: Budget 2019 (16 Oct 2018)

Paschal Donohoe: I can advise the Deputy that the carryover to 2020 of tax measures introduced in Budget 2019 is estimated to be in the region of €51 million. It is important to point out that the exact impact of carryover will be reviewed as part of the normal Budgetary process, as there are several moving parts to be considered, such as economic growth, take up of various schemes and specific tax...

Written Answers — Department of Finance: Tax Data (16 Oct 2018)

Paschal Donohoe: As part of Ireland’s commitment to implementing the Anti-Tax Avoidance Directive (ATAD), in Budget 2019 I announced the introduction of a new ATAD-compliant exit tax regime, with effect from Budget night. The ATAD exit tax regime will tax unrealised capital gains at a rate of 12.5% where companies migrate or transfer assets offshore such that they leave the scope of Irish tax. The tax...

Written Answers — Department of Finance: Mortgage Interest Relief Data (16 Oct 2018)

Paschal Donohoe: I am advised by Revenue that the figure of €44 million provided in reply to Parliamentary Question No. 81 of 21 June 2018 related to an increase from 80% to 100% deductibility in respect of interest on loans used in the purchase, improvement or repair of rented residential property. The figure of €18 million detailed in the documentation for Budget 2019 relates to an increase...

Written Answers — Department of Finance: Fiscal Data (16 Oct 2018)

Paschal Donohoe: I propose to take Questions Nos. 169 to 172, inclusive, together. At present, the fiscal rules - both the structural balance rule and, especially, the expenditure benchmark rule - are not well-suited to guide budgetary policy, given our position in the economic cycle. I highlighted this in the Summer Economic Statement and I note that the Irish Fiscal Advisory Council, in its pre-Budget...

Written Answers — Department of Finance: Tax Code (16 Oct 2018)

Paschal Donohoe: Benefit in kind is chargeable where, by reason of employment, a car or van is made available (without a transfer of ownership) to an employee and the car or van is, during the tax year, available either for that individual’s private use or to his or her family or household. In Finance Act 2017, I provided an exemption from benefit in kind in relation to electric cars and vans...

Written Answers — Department of Finance: Departmental Legal Cases (16 Oct 2018)

Paschal Donohoe: In the time available my Department has not been able to ascertain whether or not any financial settlement was paid by the State in respect of the case raised. I will arrange for further investigation and will revert in writing, as soon as possible, to the Deputy with the result of those investigations.