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Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Ciarán Lynch: I might give the Deputy a different set of words to use the next day.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Ciarán Lynch: I remind Deputy Doherty that there is a process within the finance committee whereby legislation can be reviewed a year after it is enacted. This means that whoever happens to be back here a year from now can look at that process.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Ciarán Lynch: No. I will definitely not change my mind.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Ciarán Lynch: As amendments Nos. 18 and 19 are related, they may be discussed together.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Ciarán Lynch: As amendments Nos. 20 to 22, inclusive, amendments Nos. 24 to 28, inclusive, and amendments Nos. 33 and 34 are related, they may be discussed together. Amendments Nos. 27 and 28 are consequential on amendment No. 26 and amendments Nos 25 to 28, inclusive, are physical alternatives to amendment No. 24.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Finance (Tax Appeals) Bill 2015: Committee Stage (7 Oct 2015)

Ciarán Lynch: I am obliged by another commitment to be absent from the meeting for a time. Is there any objection to Deputy Kieran O'Donnell taking over as chair while I leave? No. Is that agreed? Agreed.

Written Answers — Department of Justice and Equality: Visa Applications (7 Oct 2015)

Ciarán Lynch: 122. To ask the Minister for Justice and Equality if she will consider whether or not an injustice has occurred in the case of an application for a visa by a person (details supplied) in County Cork; and if she will make a statement on the matter. [34911/15]

Written Answers — Department of Education and Skills: Charities and Voluntary Organisations (7 Oct 2015)

Ciarán Lynch: 158. To ask the Minister for Education and Skills when the Greater Chernobyl Cause may expect to receive follow-up action in regard to the provision of assistance (details supplied); and if she will make a statement on the matter. [34760/15]

Written Answers — Department of Transport, Tourism and Sport: Sports Capital Programme Expenditure (6 Oct 2015)

Ciarán Lynch: 764. To ask the Minister for Transport, Tourism and Sport when the sports capital grants 2015 will be allocated; and if he will make a statement on the matter. [34177/15]

Written Answers — Department of Justice and Equality: Liquor Licensing Laws (1 Oct 2015)

Ciarán Lynch: 129. To ask the Minister for Justice and Equality her views regarding the excise licence required to retail alcohol remotely into the country; the controls in place to ensure the accountability of remote retailers for their products; and if she will make a statement on the matter. [33735/15]

Written Answers — Department of Health: Alcohol Sales Legislation (1 Oct 2015)

Ciarán Lynch: 156. To ask the Minister for Health his views on the below-invoice cost selling of alcohol; if he will consider banning the practice to achieve the policy goals set out in the public health (alcohol) Bill 2015; and if he will make a statement on the matter. [33734/15]

Written Answers — Department of Health: Legislative Measures (1 Oct 2015)

Ciarán Lynch: 175. To ask the Minister for Health when the public health (alcohol) Bill 2015 will be published; the measures under consideration to address the pricing of alcohol in the event that minimum unit pricing is found to be illegal by the European Court of Justice; and if he will make a statement on the matter. [33732/15]

Written Answers — Department of Finance: Tax Code (29 Sep 2015)

Ciarán Lynch: 269. To ask the Minister for Finance if any concession is made in capital acquisition tax, where a person who is of diminished capacity inherits a property, which had been provided rent-free in circumstances, where in order to meet the tax payment, it would be necessary for the inheritor to sell the property and to become dependant on the State for support; and if he will make a statement on...

Leaders' Questions (24 Sep 2015)

Ciarán Lynch: The Deputy has got a bit stuck.

Written Answers — Department of Social Protection: Civil Registration Legislation (24 Sep 2015)

Ciarán Lynch: 40. To ask the Tánaiste and Minister for Social Protection following the recent publication of the Marriage Bill 2015, if consideration will be given to facilitating the appointment of notaries public as marriage registrars, in order to meet the increased demand for marriage registrations; and if she will make a statement on the matter. [32566/15]

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Double Taxation Agreements Motion: Minister of State at the Department of Finance (23 Sep 2015)

Ciarán Lynch: The purpose of today's meeting is to consider the following orders referred to this sub-committee by the Dáil. Item No. 1 is the exchange of information relating to tax matters Argentina Republic Order 2015. Item No. 2 is the double taxation relief, taxes on income Federal Democratic Republic of Ethiopia Order 2015. Item No. 3 is a double taxation relief, taxes on income Pakistan...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Double Taxation Agreements Motion: Minister of State at the Department of Finance (23 Sep 2015)

Ciarán Lynch: Thank you.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Double Taxation Agreements Motion: Minister of State at the Department of Finance (23 Sep 2015)

Ciarán Lynch: I presume what we have discussed is not part of but has been influenced by the BEPS project. The idea behind the BEPS project is to try to find solutions where we can have simple, almost one size fits all, tax treaties for all countries that sign up for the BEPS project. Will that change all these tax treaties for Ireland? If BEPS were to be successful, will all the tax treaties change? ...

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Double Taxation Agreements Motion: Minister of State at the Department of Finance (23 Sep 2015)

Ciarán Lynch: Yes.

Committee on Finance, Public Expenditure and Reform: Select Sub-Committee on Finance: Double Taxation Agreements Motion: Minister of State at the Department of Finance (23 Sep 2015)

Ciarán Lynch: That is interesting from the point of view of the other works we are doing with the IFSC and with the city of London. When we get bad press abroad, the Crown dependencies are mentioned as well. Is it the case that the Treasury in the UK could have a significant influence over this?

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