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Written Answers — Department of Finance: Primary Medical Certificates (2 Dec 2021)

Paschal Donohoe: The Disabled Drivers & Disabled Passengers Scheme provides relief from Vehicle Registration Tax and VAT on the purchase and use of an adapted car, as well as an exemption from motor tax and an annual fuel grant. The Scheme is open to severely and permanently disabled persons as a driver or as a passenger and also to certain charitable organisations. In order to qualify for relief,...

Written Answers — Department of Finance: Primary Medical Certificates (2 Dec 2021)

Paschal Donohoe: The Disabled Drivers & Disabled Passengers Scheme provides relief from Vehicle Registration Tax and VAT on the purchase and use of an adapted car, as well as an exemption from motor tax and an annual fuel grant. The Scheme is open to severely and permanently disabled persons as a driver or as a passenger and also to certain charitable organisations. In order to qualify for relief,...

Written Answers — Department of Finance: Covid-19 Pandemic Supports (2 Dec 2021)

Paschal Donohoe: The objective of the Employment Wage Subsidy Scheme (EWSS) is to support employment and maintain the link between the employer and employee insofar as is possible. The EWSS has been a key component of the Government’s response to the Covid-19 crisis. In money terms, the overall support provided to-date (25thNovember) by EWSS is almost €6.5 billion comprising direct...

Written Answers — Department of Finance: Tax Reliefs (2 Dec 2021)

Paschal Donohoe: The Living City Initiative (LCI) (provided for in Finance Act 2013 and commenced on 5 May 2015) is a tax incentive aimed at the regeneration of the historic inner cities of Dublin, Cork, Galway, Kilkenny, Limerick and Waterford. The scheme provides income or corporation tax relief for qualifying expenditure incurred in refurbishing/converting qualifying buildings which are located...

Written Answers — Department of Finance: European Union (2 Dec 2021)

Paschal Donohoe: I propose to take Questions Nos. 28 and 29 together. I am advised by Revenue that the VAT rating of goods and services is subject to the requirements of EU VAT law with which Irish VAT law must comply. The VAT Directive obliges each Member State to have a standard rate of VAT and also allows that a Member State may choose to have no more than two reduced rates of VAT, which may be no less...

Written Answers — Department of Finance: Tax Code (2 Dec 2021)

Paschal Donohoe: VRT is a tax chargeable on the registration of vehicles in the State and is levied as a percentage of the open market selling price (OMSP) of the vehicle. It is a nationwide tax paid upon registration of a vehicle in the State, based on its emissions profile. A VRT surcharge based on nitrogen oxide (NOx) emissions levels was introduced in Budget 2020 in recognition of the negative...

Written Answers — Department of Finance: Apple Escrow Account (2 Dec 2021)

Paschal Donohoe: As the Deputy will know, in April 2018, the Minister for Finance and Apple Sales International Limited and Apple Operations Europe Limited entered into an escrow framework deed giving legal effect to arrangements for the recovery of the alleged State aid to Apple. The deed provides that each party pays its own fees and expenses incurred in respect of the drafting of the deed. Therefore...

Written Answers — Department of Finance: Departmental Expenditure (2 Dec 2021)

Paschal Donohoe: The amount expended on Light & Heat by the Department of Finance in each of the past five years up to end November 2021 is as follows:  2017 2018 2019 2020 2021 Light & Heat Costs 130,422.80 115,759.74 138,807.68 135,404.05 106,788.12

Written Answers — Department of Finance: Departmental Properties (2 Dec 2021)

Paschal Donohoe: My Department continues to implement measures to improve ventilation across the buildings under its remit. The measures to improve natural ventilation of buildings includes the following; the opening of windows, a reduced onsite workforce facilitated through working from home, and the revision of the maximum occupational capacity of offices to ensure a safe physical distancing of staff. To...

Written Answers — Department of Finance: Insurance Industry (1 Dec 2021)

Paschal Donohoe: As committed to in the 2020 Programme for Government, Government is prioritising reform of the insurance sector with particular emphasis on motor, public, and employer liability insurance. The whole-of-Government approach being taken through the Action Plan for Insurance Reform, which sets out 66 actions that aim to improve both the cost and availability of this key financial...

Written Answers — Department of Finance: Insurance Industry (1 Dec 2021)

Paschal Donohoe: At the outset, it is important to note that as Minister for Finance, I am responsible for the development of the legal framework governing financial regulation. Neither I, nor my Department, collect the type of information being sought by the Deputy. However, the Central Bank publishes data into the insurance sector via the National Claims Information Database (NCID).  To date, the...

Written Answers — Department of Finance: Tax Code (1 Dec 2021)

Paschal Donohoe: I am advised by the Revenue Commissioners that, in general, capital gains tax (CGT) is chargeable on a gain arising on the disposal of an asset at the rate of 33%. The first €1,270 of chargeable gains of an individual in any year are exempt from CGT. Section 604 of the Taxes Consolidation Act, 1997 provides relief from CGT on the disposal of one’s principal private...

Written Answers — Department of Finance: Covid-19 Pandemic Supports (1 Dec 2021)

Paschal Donohoe: I propose to take Questions Nos. 79 and 80 together. The Business Resumption Support Scheme (BRSS) is a targeted support for companies, self -employed individuals, partnerships as well as certain charities and sporting bodies that carry on a trade that was significantly impacted by COVID-19 public health restrictions, including where the impact has continued after the easing of the...

Written Answers — Department of Finance: Covid-19 Pandemic Supports (30 Nov 2021)

Paschal Donohoe: I expect the Deputy is referring to Public Dancing Licences which, under Section 2 of the Public Dance Halls Act 1935, are required to be held by premises where dancing is open to the public and in which persons present are entitled to participate actively. A Public Dancing Licence is separate to a liquor licence. A Public Dancing Licence fee includes court fees of €335 and excise...

Written Answers — Department of Finance: EU Directives (30 Nov 2021)

Paschal Donohoe: I should clarify that the item referred to by the Deputy was the Proposal for a Directive, rather than a Directive itself. The Proposal was part of the package of measures published by the EU Commission in March 2018 to address the issue of non-performing loans (NPLs). Proposal (2018/0063(COD)) was subsequently split into two parts so that the element relating to credit services and credit...

Written Answers — Department of Finance: EU Regulations (30 Nov 2021)

Paschal Donohoe: I propose to take Questions Nos. 195 and 205 together. As the Deputy may be aware, the Commission’s communication of 13 October 2021 set out a toolbox for Member States to allow them to tackle rising energy prices. For VAT provisions, the communication refers to the fact that Member States can decide to apply reduced rates of VAT on energy products, but only within the confines of...

Written Answers — Department of Finance: Tax Code (30 Nov 2021)

Paschal Donohoe: I am advised by Revenue that, where the relevant conditions are met, the following tax-based measures may be available for persons who purchase a residential or a commercial property: Help to Buy Scheme Help-to-Buy (HTB) is a scheme to assist first-time purchasers with the deposit they need to buy or build a new house or apartment. This measure gives a refund of Income Tax and Deposit...

Written Answers — Department of Finance: Tax Reliefs (30 Nov 2021)

Paschal Donohoe: The main purpose of a pension fund is to provide a secure income in retirement for the pension beneficiary. The purpose of providing tax relief for pension contributions is to encourage saving - by employers, employees and the self-employed - towards retirement income. Any early drawdowns from a pension fund, for any purpose, would reduce the pension savings from which individuals could...

Written Answers — Department of Finance: Covid-19 Pandemic Supports (30 Nov 2021)

Paschal Donohoe: I propose to take Questions Nos. 198, 203 and 208 together. The objective of the Employment Wage Subsidy Scheme (EWSS) is to support employment and maintain the link between the employer and employee insofar as is possible. The EWSS has been a key component of the Government’s response to the Covid-19 crisis. In money terms, the overall support provided to-date (25th November)...

Written Answers — Department of Finance: Tax Data (30 Nov 2021)

Paschal Donohoe: It is assumed the Deputy is enquiring about a Stamp Duty rate of 4% on the value of residential properties in excess of €800,000, where properties are valued above this amount (currently a 2% rate applies on values over €1m). I am advised by Revenue that, based on transactions levels and values in recent years, the additional yield per annum from the proposed increase is...

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