Results 61-80 of 406 for speaker:Charlie McCreevy

Seanad: Finance Bill 2004 [[i]Certified Money Bill[/i]]: Committee and Remaining Stages. (24 Mar 2004)

Charlie McCreevy: The Government parties have been more than generous to the GAA during their two terms in office. I recall the barrage of criticism from politically correct Ireland following my first budget when I allocated £20 million to the GAA over six years. We went ahead and most people now think it was money well spent. I outlined the amounts the Government and its predecessor have given the GAA....

Seanad: Finance Bill 2004 [[i]Certified Money Bill[/i]]: Committee and Remaining Stages. (24 Mar 2004)

Charlie McCreevy: This recommendation is concerned with our current residency rules which were introduced in the Finance Act 1994 following detailed consideration by my Department and the Revenue Commissioners. They replace the previous unsatisfactory approach which was based primarily on case law and Revenue practice and reflected the development of the income tax system in the United Kingdom from its...

Seanad: Finance Bill 2004 [[i]Certified Money Bill[/i]]: Committee and Remaining Stages. (24 Mar 2004)

Charlie McCreevy: It is not on my agenda to change this.

Seanad: Finance Bill 2004 [[i]Certified Money Bill[/i]]: Committee and Remaining Stages. (24 Mar 2004)

Charlie McCreevy: This matter was considered long and hard by Fianna Fáil and the Labour Party. The rules we announced in the Finance Act 1994 have been in operation for ten years and that is not a long period. It has allowed certitude in this matter and I do not have proposals to change them.

Seanad: Finance Bill 2004 [[i]Certified Money Bill[/i]]: Committee and Remaining Stages. (24 Mar 2004)

Charlie McCreevy: This recommendation would require that all medical examinations undertaken by employees and directors other than proprietary directors or connected persons, paid for by a company, would not be subject to the new provisions regarding benefit in kind. The cost of providing medical check-ups which employees are obliged by their employers to undergo is not regarded as a taxable benefit, and is...

Seanad: Finance Bill 2004 [[i]Certified Money Bill[/i]]: Committee and Remaining Stages. (24 Mar 2004)

Charlie McCreevy: This section governs relevant contracts tax, generally referred to as RCT. It is a tax that principal contractors are obliged to deduct from payments made to certain sub-contractors in the construction, meat processing and forestry industries. There are three aspects to the amended section. The first relates to the setting up and maintenance by Revenue of a register of principal contractors...

Seanad: Finance Bill 2004 [[i]Certified Money Bill[/i]]: Committee and Remaining Stages. (24 Mar 2004)

Charlie McCreevy: I will have this matter checked out for the Senator. However, it is my understanding that the issuing of C2 certificates is tightly controlled. It would be a fair feat for an individual to obtain a C2 certificate as the Revenue have tightened it up over the years.

Seanad: Finance Bill 2004 [[i]Certified Money Bill[/i]]: Committee and Remaining Stages. (24 Mar 2004)

Charlie McCreevy: I will check that for the Senator. I understand that Revenue has a register for administrative purposes. This section will provide for a formal procedure for registering new applicants for principal contractors.

Seanad: Finance Bill 2004 [[i]Certified Money Bill[/i]]: Committee and Remaining Stages. (24 Mar 2004)

Charlie McCreevy: There may have been some misunderstanding on Committee Stage in the Dáil of this proposal. Some years ago I brought in a particular relief for nursing homes. It was then put to me that nursing home complexes could be seen as residential units which I brought in as a qualifying criteria. It is the reduction in the number of residential units from 20 to ten that is involved.

Seanad: Finance Bill 2004 [[i]Certified Money Bill[/i]]: Committee and Remaining Stages. (24 Mar 2004)

Charlie McCreevy: Yes, such areas of activity.

Seanad: Finance Bill 2004 [[i]Certified Money Bill[/i]]: Committee and Remaining Stages. (24 Mar 2004)

Charlie McCreevy: Except in the nursing homes' tax relief — it was an add-on in a previous Finance Bill that one could have residential units as part of an overall nursing homes complex. The number was 20 and it was to be reduced to ten.

Seanad: Finance Bill 2004 [[i]Certified Money Bill[/i]]: Committee and Remaining Stages. (24 Mar 2004)

Charlie McCreevy: Yes. It will satisfy those who have put forward the idea of residential nursing homes. It is one thing to provide for nursing homes as units on their own, but it is far better to provide nursing home units and sheltered accommodation. I made that addition to it in, I think, the second year. I think it relates to the fact that residential units are part of nursing homes. The Senator is right,...

Seanad: Finance Bill 2004 [[i]Certified Money Bill[/i]]: Committee and Remaining Stages. (24 Mar 2004)

Charlie McCreevy: As I said earlier, we are aware of just one possible park and ride development, despite the scheme's attractiveness.

Seanad: Finance Bill 2004 [[i]Certified Money Bill[/i]]: Committee and Remaining Stages. (24 Mar 2004)

Charlie McCreevy: I am not sure, but I think the Deputy is correct. It should be borne in mind that the living over the shop scheme is a regurgitation of a previous scheme, which may have been introduced by Deputy Quinn. As there was practically no take-up of the former scheme, it was eventually abandoned. When I became Minister for Finance, the Department of the Environment, Heritage and Local Government said...

Seanad: Finance Bill 2004 [[i]Certified Money Bill[/i]]: Committee and Remaining Stages. (24 Mar 2004)

Charlie McCreevy: It has not worked, even though changes were made. The student accommodation scheme has been well utilised in the various university cities and towns, including one in my constituency.

Seanad: Finance Bill 2004 [[i]Certified Money Bill[/i]]: Committee and Remaining Stages. (24 Mar 2004)

Charlie McCreevy: There has been a big take-up of the scheme, which was introduced in section 50 of a previous Act. The take-up of the park and ride scheme has been almost non-existent, the take-up of the living over the shop scheme has been very poor, even though it is being rejigged for the second time, and the take-up of the student accommodation scheme has been substantial.

Seanad: Finance Bill 2004 [[i]Certified Money Bill[/i]]: Committee and Remaining Stages. (24 Mar 2004)

Charlie McCreevy: The Senator mentioned this matter in his contribution on Second Stage. Under the original Bill, as published, one's incremental expenditure on research and development had to be at least €50,000. I reduced that figure to €0 on Report Stage in the Dáil.

Seanad: Finance Bill 2004 [[i]Certified Money Bill[/i]]: Committee and Remaining Stages. (24 Mar 2004)

Charlie McCreevy: I meant to correct the Senator when he referred to €50,000 on Second Stage.

Seanad: Finance Bill 2004 [[i]Certified Money Bill[/i]]: Committee and Remaining Stages. (24 Mar 2004)

Charlie McCreevy: With respect to Senator McDowell's colleague, she totally misunderstood and misinterpreted the building aspect of the scheme.

Seanad: Finance Bill 2004 [[i]Certified Money Bill[/i]]: Committee and Remaining Stages. (24 Mar 2004)

Charlie McCreevy: I explained the matter to her in my reply, but she continued to speak about it.