Results 1-20 of 33,214 for speaker:Paschal Donohoe

Written Answers — Department of Finance: Childcare Services (10 Jul 2025)

Paschal Donohoe: The Government acknowledges the continuing cost pressures on parents, particularly those with young children. In recognition of these cost pressures, a number of support measures are in place to ease the burden on working parents. These include various tax-exempted child-care related supports provided by the Minister for Children, Equality, Disability, Integration and Youth and measures such...

Written Answers — Department of Finance: Tax Code (10 Jul 2025)

Paschal Donohoe: Capital Acquisitions Tax (CAT) is a beneficiary-based tax on gifts and inheritances that is payable on the value of the property received. For CAT purposes, the relationship between the person giving a gift or inheritance (i.e. the disponer) and the person who receives it (i.e. the beneficiary) determines the maximum amount, known as the “Group threshold”, below which CAT does...

Written Answers — Department of Finance: Departmental Expenditure (10 Jul 2025)

Paschal Donohoe: I wish to inform the Deputy that details of legal studies programmes undertaken by my staff are in the attached document. The document includes information on the year, the course title, the course provider, the course fees, grade of employee supported, nature of programme delivery and number of assigned study days, if applicable.

Written Answers — Department of Finance: Tax Reliefs (10 Jul 2025)

Paschal Donohoe: Section 118(5A) of the Taxes Consolidation Act 1997 (TCA) provides an exemption from benefit-in-kind (BIK), subject to certain conditionality, where an employer purchases a travel pass for one of their employees or directors. This is commonly known as the TaxSaver scheme. Under section 118B TCA, an employer and employee may also enter into a Revenue-approved salary sacrifice arrangement...

Written Answers — Department of Finance: Artificial Intelligence (10 Jul 2025)

Paschal Donohoe: I wish to advise the Deputy that my department follows the Guidelines for the Responsible Use of Artificial Intelligence in the Public Service, published in May 2025. In doing so, my department recognises the opportunities AI presents to help improve the delivery of public services to our citizens. I can also confirm that my department has undertaken minor testing of an AI powered...

Written Answers — Department of Finance: Tax Code (10 Jul 2025)

Paschal Donohoe: Under the EU VAT Directive, with which Irish VAT legislation must comply, it is not possible to apply a VAT zero rate to the construction materials or to the construction of new buildings. The UK had a historical derogation to allow for a zero rate to apply to specific building projects (e.g. new builds meeting specific criteria such as being designed as a dwelling and which will only be used...

Written Answers — Department of Finance: Tax Code (10 Jul 2025)

Paschal Donohoe: The Finance (Local Property Tax and Other Provisions) (Amendment) Act 2025 provides for a number of changes to the structure of Local Property Tax (LPT) in advance of the revaluation of properties which will take place on 1 November 2025. Data from the Central Statistics Office show that property prices increased by 24 per cent nationally between November 2021 and April 2025. If no...

Written Answers — Department of Finance: Central Bank of Ireland (9 Jul 2025)

Paschal Donohoe: At the outset, I would point out that the Central Bank of Ireland carries out its functions in accordance with all applicable laws. While central banks have many powers and functions, their roles are confined to their mandate. Under the EU's legal framework, the European Commission is responsible for trade policy and trade relations with third countries. The Central Bank of Ireland...

Written Answers — Department of Finance: Tax Code (9 Jul 2025)

Paschal Donohoe: In making any decision in relation to VAT rates or other taxation measures, the Government must balance the costs of the measures in question against their impact and the overall budgetary framework. The Government is very conscious of the pressures being faced by businesses in the hospitality sector which is why it provided for a 9% VAT rate from 1 November 2020 to 31 August 2023 at a...

Written Answers — Department of Finance: Tax Reliefs (9 Jul 2025)

Paschal Donohoe: As the Deputy is aware the operation of the automatic enrolment retirement savings scheme, known as auto-enrolment, is a matter for the Minister for Social Protection, and the legislative framework for auto-enrolment was introduced in the Automatic Enrolment Retirement Savings System Act 2024. However responsibility for taxation policy including for auto-enrolment lies with me as Minister for...

Written Answers — Department of Finance: Tax Credits (9 Jul 2025)

Paschal Donohoe: The “Home Carer” tax credit is only available to married couples or civil partners where one spouse/civil partner (i.e. the home carer) cares for one or more dependent persons. The married couple/civil partners must be jointly assessed for tax purposes and no credit is available where the married couple/civil partners are taxed under separate treatment as single persons. From 1...

Written Answers — Department of Finance: National Asset Management Agency (9 Jul 2025)

Paschal Donohoe: I wish to confirm to the Deputy that this question was raised with NAMA. I am advised by NAMA that the property in question has never been in their control and that they maintain no record of any transaction relating to it. Owing to the detail provided in relation to the last registered owner of the property, Irish Nationwide Building Society, this question was also raised with the...

Written Answers — Department of Finance: Revenue Commissioners (9 Jul 2025)

Paschal Donohoe: I am advised that Revenue is committed to targeting the illicit tobacco trade and implements a range of measures to identify and target the smuggling, supply or sale of illicit tobacco, and where possible, prosecuting those involved. Revenue keeps its operational requirements and arrangements regarding the deployment and use of detection technology and resources, including a suite of x-ray...

Written Answers — Department of Finance: Tax Code (9 Jul 2025)

Paschal Donohoe: Ireland's Capital Gains Tax (CGT) rate is 33%. It is paid on the chargeable capital gain made when a person disposes of an asset. The chargeable gain is usually the difference between the price paid for the asset and the price it is disposed of for. CGT is payable by the person making the disposal. The existence of a 33% rate of CGT can help maintain a balance between the rate of taxation...

Written Answers — Department of Finance: Tax Code (8 Jul 2025)

Paschal Donohoe: Section 126(6A) of the Taxes Consolidation Act 1997 (TCA) provides for the exemption of Income Tax from certain Department of Social Protection (DSP) payments including Jobseeker’s Allowance. However, this exemption does not extend to Jobseeker’s Benefit, which individuals may qualify for, during periods of unemployment. I can confirm that Jobseeker’s Benefit payments are...

Written Answers — Department of Finance: Departmental Expenditure (8 Jul 2025)

Paschal Donohoe: I can advise the Deputy that the Department of Finance has not had any expenditure on hairstyling, make-up, personal grooming, and general cosmetic expenses in the years 2015 to 2025 (to date).

Written Answers — Department of Finance: Departmental Expenditure (8 Jul 2025)

Paschal Donohoe: I can advise the Deputy that the Department of Finance has not had any expenditure on beauticians, make-up artists or hairdressing professionals, stylists or personal shoppers in the years from 2015 to 2025 (to date).

Written Answers — Department of Finance: Departmental Advertising (8 Jul 2025)

Paschal Donohoe: I can advise the Deputy that the Department of Finance does not run advertising campaigns directly, but in 2024 made a contribution to IDA Ireland of €176,631.61 for advertising relating to hosting the headquarters of AMLA, the EU anti-money laundering authority and a further €35,000 to the Department of Housing, Local Government and Heritage for advertising relating to the...

Written Answers — Department of Finance: Departmental Expenditure (8 Jul 2025)

Paschal Donohoe: I wish to inform the Deputy that the below table sets out the details of expenditure on media training in my Department for the period 2015 to 2025. No expenditure on media training was incurred during the years 2015-2019 and 2021-2025 (to date). Table A: Department of Finance Expenditure on Media Training 2015-2025 Year Provider Fee Paid Grade of staff...

Written Answers — Department of Finance: Departmental Expenditure (8 Jul 2025)

Paschal Donohoe: I can advise the Deputy that the Department of Finance has not had any expenditure on media consultancy in the years 2015 to 2025 (to date).