Results 1-20 of 1,339 for children speaker:Michael McGrath

Written Answers — Department of Finance: Tax Data (28 May 2024)

Michael McGrath: ...age of 70. This aspect of the amendment was informed by recommendation 7.3 contained in the Commission on Taxation and Welfare Report which recommended a lifetime limit on all disposals of businesses or farms to children. While these changes were legislated for in Finance Act 2023 they will come into effect from 1 January 2025 so as to allow for an appropriate transitional period. I...

Written Answers — Department of Finance: Tax Code (22 May 2024)

Michael McGrath: ...CAT is payable on a benefit. There are currently three Group thresholds: the Group A threshold (currently €335,000) applies, inter alia, where the beneficiary is a child (including certain foster children) of the disponer; the Group B threshold (currently €32,500) applies where the beneficiary is a brother, sister, nephew, niece or lineal ancestor or lineal descendant of...

Written Answers — Department of Finance: Primary Medical Certificates (14 May 2024)

Michael McGrath: ..., fit-for-purpose vehicle adaptation scheme in line with international best practice that would replace the DDS. The Working Group was chaired by Minister Anne Rabbitte and led by the Department of Children, Equality, Disability, Integration and Youth (DCEDIY). Access to transport for people with disabilities is a multifaceted issue that involves work carried out by multiple...

Written Answers — Department of Finance: Tax Data (8 May 2024)

Michael McGrath: ...of the personal income tax measures announced in the Budget. The distributional analysis incorporates tables demonstrating the impact of the Budget changes on various household types, including single persons, married couples with and without children, PAYE and self-employed income earners over a wide distribution of income levels. For example, in relation to Budget 2024, the...

Written Answers — Department of Finance: Primary Medical Certificates (2 May 2024)

Michael McGrath: ...fit-for-purpose vehicle adaptation scheme in line with international best practice that would replace the DDS. The Working Group was chaired by Minister Anne Rabbitte and led by the Department of Children, Equality, Disability, Integration and Youth (DCEDIY). As access to transport for people with disabilities is a multifaceted issue that involves work carried out by multiple...

Written Answers — Department of Finance: Primary Medical Certificates (23 Apr 2024)

Michael McGrath: ...fit-for-purpose vehicle adaptation scheme in line with international best practice that would replace the DDS. The Working Group was chaired by Minister Anne Rabbitte and led by the Department of Children, Equality, Disability, Integration and Youth (DCEDIY). Access to transport for people with disabilities is a multifaceted issue that involves work carried out by multiple...

Written Answers — Department of Finance: Tax Reliefs (18 Apr 2024)

Michael McGrath: ...the bicycle and/or related safety equipment is provided by an employer to either their director or someone in their employment. Where an employer-employee relationship does not exist, for example, in the case of school children or students, such individuals can’t qualify for the scheme. I should add that including a Bike-to-School provision would likely add to the administrative...

Written Answers — Department of Finance: Primary Medical Certificates (16 Apr 2024)

Michael McGrath: ...fit-for-purpose vehicle adaptation scheme in line with international best practice that would replace the DDS. The Working Group was chaired by Minister Anne Rabbitte and led by the Department of Children, Equality, Disability, Integration and Youth (DCEDIY). Access to transport for people with disabilities is a multifaceted issue that involves work carried out by multiple...

Written Answers — Department of Finance: Primary Medical Certificates (16 Apr 2024)

Michael McGrath: ..., fit-for-purpose vehicle adaptation scheme in line with international best practice that would replace the DDS. The Working Group was chaired by Minister Anne Rabbitte and led by the Department of Children, Equality, Disability, Integration and Youth (DCEDIY). Access to transport for people with disabilities is a multifaceted issue that involves work carried out by multiple...

Ceisteanna Eile - Other Questions: Departmental Reviews (10 Apr 2024)

Michael McGrath: ...vehicle adaptation scheme in line with international best practice that would replace the DDS. The working group was chaired by the Minister of State, Deputy Rabbitte, and led by the Department of Children, Equality, Disability, Integration and Youth. The Deputies should note that my Department had a significant input into the development of this report. Its views, which I share, that...

Written Answers — Department of Finance: Departmental Schemes (10 Apr 2024)

Michael McGrath: ...-for-purpose vehicle adaptation scheme in line with international best practice that would replace the DDS. The Working Group was chaired by Minister Anne Rabbitte and led by the Department of Children, Equality, Disability, Integration and Youth (DCEDIY). Access to transport for people with disabilities is a multifaceted issue that involves work carried out by multiple Government...

Written Answers — Department of Finance: Tax Code (9 Apr 2024)

Michael McGrath: ..., fit-for-purpose vehicle adaptation scheme in line with international best practice that would replace the DDS. The Working Group was chaired by Minister Anne Rabbitte and led by the Department of Children, Equality, Disability, Integration and Youth (DCEDIY). Access to transport for people with disabilities is a multifaceted issue that involves work carried out by multiple...

Written Answers — Department of Finance: Tax Reliefs (9 Apr 2024)

Michael McGrath: ...There are three tax-free Group thresholds: the Group A threshold (currently €335,000) applies, inter alia, where the beneficiary is a child (including adopted child, stepchild and certain foster children) of the disponer; the Group B threshold (currently €32,500) applies where the beneficiary is a brother, sister, nephew, niece or lineal ancestor or lineal descendant of the...

Written Answers — Department of Finance: Departmental Policies (20 Mar 2024)

Michael McGrath: ..., fit-for-purpose vehicle adaptation scheme in line with international best practice that would replace the DDS. The Working Group was chaired by Minister Anne Rabbitte and led by the Department of Children, Equality, Disability, Integration and Youth (DCEDIY). Access to transport for people with disabilities is a multifaceted issue that involves work carried out by multiple...

Written Answers — Department of Finance: Tax Code (20 Mar 2024)

Michael McGrath: ...would also be issues with regard to ‘connected persons’. To counter tax avoidance, ‘connected persons’ are frequently defined throughout the various Tax Acts. The definitions extend to relatives and children of spouses and civil partners. This would be very difficult to prove and enforce in respect of persons connected with a cohabiting couple where the couple...

Written Answers — Department of Finance: Departmental Schemes (6 Mar 2024)

Michael McGrath: ..., fit-for-purpose vehicle adaptation scheme in line with international best practice that would replace the DDS. The Working Group was chaired by Minister Anne Rabbitte and led by the Department of Children, Equality, Disability, Integration and Youth (DCEDIY). Access to transport for people with disabilities is a multifaceted issue that involves work carried out by multiple...

Written Answers — Department of Finance: Tax Reliefs (5 Mar 2024)

Michael McGrath: ...out in an approved college, last a minimum of one academic year but no longer than four academic years, and lead to a postgraduate award based on either a thesis or an examination. Provided all the conditions set out above are met, parents of children studying in third level education in the UK would be eligible for tax relief. Taxpayers have four years in which they can claim for an...

Written Answers — Department of Finance: Primary Medical Certificates (5 Mar 2024)

Michael McGrath: ..., fit-for-purpose vehicle adaptation scheme in line with international best practice that would replace the DDS. The Working Group was chaired by Minister Anne Rabbitte and led by the Department of Children, Equality, Disability, Integration and Youth (DCEDIY). Access to transport for people with disabilities is a multifaceted issue that involves work carried out by multiple...

Written Answers — Department of Finance: Primary Medical Certificates (21 Feb 2024)

Michael McGrath: ..., fit-for-purpose vehicle adaptation scheme in line with international best practice that would replace the DDS. The Working Group was chaired by Minister Anne Rabbitte and led by the Department of Children, Equality, Disability, Integration and Youth (DCEDIY). Access to transport for people with disabilities is a multifaceted issue that involves work carried out by multiple Government...

Written Answers — Department of Finance: Primary Medical Certificates (20 Feb 2024)

Michael McGrath: ...fit-for-purpose on any and all aspects. The proposals note this was a clear deliverable for the near future. The NDIS TWG was chaired by Minister Anne Rabbitte and led by the Department of Children, Equality, Disability, Integration and Youth (DCEDIY). Access to transport for people with disabilities is a multifaceted issue that involves work carried out by multiple Government...