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Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (Resumed) (7 Mar 2013)

Brian Hayes: I move amendment No. 91: In page 129, lines 5 and 6, to delete “subsection (2)(b)(ii) or (3)(b)(ii)” and substitute “subsection (2)(b)(ii), (3)(b)(ii) or (4)(b)(ii)”.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (Resumed) (7 Mar 2013)

Brian Hayes: I move amendment No. 92: In page 129, line 13, to delete “balance.”.” and substitute the following:“balance (if any).(h) Where paragraph (c) applies and if—(i) a mortgagee ceases to have possession and another mortgagee takes possession, (ii) a mortgagee ceases to have possession and a receiver is appointed, (iii) a receiver’s appointment ends and a...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (Resumed) (7 Mar 2013)

Brian Hayes: I thank Deputy Doherty for his amendment. Farmers are not obliged to register for VAT vis-à-vis supplies of agricultural produce. A farmer who is not registered is known as a "flat-rate" farmer and will not have a VAT number. Under VAT legislation, the invoice or settlement voucher issued for the supply of agricultural produce or services is required to include the full name and...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (Resumed) (7 Mar 2013)

Brian Hayes: I am not an expert in this field either. This comes from the view of some contractors that they are in an unfair position in comparison with smaller operators and that the inclusion of a PPS number would make a difference in this regard. However, in anything we do, we must be proportionate. No one wants to be placing an unfair burden on very small farmers. Given my background, I am no...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (Resumed) (7 Mar 2013)

Brian Hayes: There is an argument here about compliance and we are trying to ensure a level playing pitch for everyone. We want small, medium and large operators and those in the food industry to be tax compliant. It is worth having a look at this proposal but the dilemma is that this specific amendment has come rather late in the day, notwithstanding the fact that the Deputy has put forward the...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (Resumed) (7 Mar 2013)

Brian Hayes: I move amendment No. 79: In page 124, lines 37 to 47, to delete paragraph (e) and substitute the following:“(e) in section 76(2)(a) by substituting the following for subparagraph (i):“(i) furnish to the Collector-General —(I) a true and correct return, prepared in accordance with regulations, of the total amount of tax which became due in that taxable period,...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (Resumed) (7 Mar 2013)

Brian Hayes: I move amendment No. 80: In page 125, paragraph (g), line 8, to delete “and”.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (Resumed) (7 Mar 2013)

Brian Hayes: I move amendment No. 81: In page 125, paragraph (h), line 12, to delete “section 22(3)”.” and substitute the following:“section 22(3), and(i) in section 95(4) by inserting the following after subparagraph (b):“(c) Where the letting referred to in paragraph (a)(iii) is a supply to which section 28(4) applies, the receiver or person exercising the power shall...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (Resumed) (7 Mar 2013)

Brian Hayes: I move amendment No. 82: In page 125, before section 68, to insert the following new section:68.—Section 59 of the Principal Act is amended —(a) in subsection (1), in paragraph (d) of the definition of “qualifying activities”, by substituting “paragraph 6(1), 7(1)” for “paragraph 6, 7”, and (b) in subsection (2), by substituting the...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (Resumed) (7 Mar 2013)

Brian Hayes: I move amendment No. 83: In page 126, line 39, to delete “is in possession” and substitute “takes possession”.These are technical amendments which are required to ensure the correct application of the capital goods scheme provisions of the Value-Added Tax Consolidation Act to receivers and mortgagees in possession.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (Resumed) (7 Mar 2013)

Brian Hayes: I move amendment No. 84: In page 126, line 40, to delete “has been appointed” and substitute “is appointed”.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance Bill 2013: Committee Stage (Resumed) (7 Mar 2013)

Brian Hayes: I move amendment No. 85: In page 127, lines 35 and 36, after “possession” to insert the following:“(other than where paragraph (h)* applies or on a disposal of the capital good)”.

Written Answers — Department of Public Expenditure and Reform: Exchequer Revenue (7 Mar 2013)

Brian Hayes: The following table shows the income received by the State under licences granted to telecommunications companies in respect Garda masts. The figure for 2003 includes arrears for the previous years due as a result of an arbitration process. 1997 €282,624.56 1998 €383,615.65 1999 €919,804.26 2000 €72,044.76 2001 €628,308.43 2002...

Health Insurance: Motion (Resumed) [Private Members] (6 Mar 2013)

Brian Hayes: It is very cost effective.

Topical Issue Debate: Special Educational Needs (6 Mar 2013)

Brian Hayes: I very much take on board the points that have been made by the three Deputies. Where an issue like this arises, there is a responsibility on the HSE to inform local elected public representatives, including Members of this House, to help assuage community concerns. There is nothing as bad as a vacuum, so I hope that the HSE and others will learn lessons from this. They simply cannot go...

Topical Issue Debate: Mental Health Services (6 Mar 2013)

Brian Hayes: I do not disagree at all with what the Deputy said and there is much common sense in it because we should focus on the merits of the issue rather than frivolities or otherwise of people getting stuck in lifts. There is a message in this for the media and those who pander to them with simplistic commentary rather than detailed policy work. The Deputy is right to say that even with the...

Topical Issue Debate: Special Educational Needs (6 Mar 2013)

Brian Hayes: I thank my colleagues, Deputies Timmins, Doyle and Harris, for raising this issue. I understand people's concern and the necessity to use the Chamber for a very clear statement on the part of the Minister for Health and the Minister of State at the Department and the Minister for Education and Skills. I know St. Catherine's Association as when I was education spokesperson on the other side...

Topical Issue Debate: Mental Health Services (6 Mar 2013)

Brian Hayes: I apologise on behalf of the Minister, Deputy Reilly, and Minister of State, Deputy Lynch, for their not being in the House to respond to this important issue raised by Deputy O'Sullivan. In line with the agreed programme for Government, the Government has prioritised the reform of our mental health services and is committed in particular to the delivery of more and better quality care in...

Seanad: Finance (Local Property Tax) (Amendment) Bill 2013: Committee and Remaining Stages (6 Mar 2013)

Brian Hayes: I very much agree with Senator Hayden.

Seanad: Finance (Local Property Tax) (Amendment) Bill 2013: Committee and Remaining Stages (6 Mar 2013)

Brian Hayes: No. This is a form of wealth tax. Senator Cullinane is opposing something which will be a significant-----

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