Results 1-20 of 1,641 for vat speaker:Paschal Donohoe

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Written Answers — Department of Public Expenditure and Reform: Departmental Expenditure (9 May 2024)

Paschal Donohoe: .... Department of Public Expenditure, NDP Delivery and Reform Company Timeframe Formal Tender Process Purpose of the Contract Total Amount paid (incl. VAT) Indecon 2018-2019 Yes Review Report on the Non Profit Sector €109,531 Indecon 2020-2021 Yes ...

Written Answers — Department of Public Expenditure and Reform: Departmental Advertising (5 Mar 2024)

Paschal Donohoe: I wish to advise the Deputy that my Department had expenditure of €54,910 (including VAT) on advertising in 2023. There has been no such expenditure to-date in 2024.

Written Answers — Department of Public Expenditure and Reform: Tax Data (28 Nov 2023)

Paschal Donohoe: ...the latest Exchequer position. Tax receipts of €66.5 billion were collected to end October, ahead of the same period last year by €2.5 billion (4 per cent), driven by growth in income tax and VAT. On a cumulative basis, corporate tax receipts for the year stand at €15.7 billion, €0.4 billion or 2.7 per cent lower than the same period last year. Since 2015,...

Written Answers — Department of Public Expenditure and Reform: Departmental Contracts (7 Nov 2023)

Paschal Donohoe: ...Value of the contract Contract 1: Consultancy Service to create end to end processes for key processes across the Office of Government Procurement (OGP) €57,810 (incl VAT) Contract 2: Economic Advices in Respect of Construction Contracts’ Price Variation Clauses for OGP €262,233 (incl VAT) The Deputy may wish to note...

Written Answers — Department of Public Expenditure and Reform: Public Procurement Contracts (20 Sep 2023)

Paschal Donohoe: ...are revised every two years. Currently the thresholds, as they apply to local authorities, are: Works: €5,382,000; Supplies: €215,000; Services: €215,000 – all amounts are exclusive of VAT. Regulation 27 of SI 284 of 2016 sets a minimum time period of 30 days for tenders when using the open procedure. Time frames for the restricted procedure are longer...

Written Answers — Department of Public Expenditure and Reform: Departmental Expenditure (29 Jun 2023)

Paschal Donohoe: ...2023, the Network, with the support of my Department, provided T-Shirts for staff members who chose to participate in the Dublin Pride March on the 24thof June. These cost €415.74 inclusive of VAT. Together with colleagues from other Departments, this allowed participants to visibly represent the Civil Service. Ireland is today a more welcoming place for LGBT+ people than it once...

Written Answers — Department of Public Expenditure and Reform: Small and Medium Enterprises (13 Jun 2023)

Paschal Donohoe: ...authorities to take to promote SME participation in public sector procurement including the advertising of all contracts for supplies and services with an estimated value of €50,000 (exclusive of VAT) and upwards on eTenders, the national tendering platform. To ensure maximum exposure to these tendering opportunities, any business with an interest in providing goods or services to...

Written Answers — Department of Public Expenditure and Reform: Interest Rates (11 May 2023)

Paschal Donohoe: .... Most recently, Government announced a €1.3 billion package of measures in February this year. €800 million in taxation measures provided for the extension of the temporary reductions in the VAT rates on the supply of gas and electricity and for Tourism and Hospitality and for a phased restoration of the rates of excise on petrol, diesel and marked gas oil until end-October....

Written Answers — Department of Finance: Tax Code (13 Dec 2022)

Paschal Donohoe: The EU VAT Directive provides that all goods and services are liable to VAT at the standard rate, unless they fall within the categories of goods and services specified in Annex III of the VAT Directive, in respect of which Member States may apply a lower rate of VAT. The EU VAT Directive also allows for historic VAT treatment to be maintained under certain conditions on certain goods and...

Written Answers — Department of Finance: Tax Exemptions (13 Dec 2022)

Paschal Donohoe: 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. In general, the EU VAT Directive provides that all goods and services are liable to VAT at the standard rate (currently 23% in Ireland), unless they fall within the categories of goods and services specified in Annex III of the VAT Directive, in...

Seanad: Finance Bill 2022: Committee Stage (7 Dec 2022)

Paschal Donohoe: ...and this issue has come up with me in a way it has not before. As for the tax treatment of solar panels, we will be able to look at whether that can be supported a little more in the future from a VAT point of view because of the changes that have happened in the last VAT directive. I have asked my Department to look at that matter in the context of the tax strategy group process and for...

Seanad: Finance Bill 2022: Committee Stage (7 Dec 2022)

Paschal Donohoe: ...the cost-of-living challenges because we know they are causing serious difficulties for so many. The package already includes measures that refer to reduced rates of excise on diesel, petrol and a reduced rate of VAT on electricity and natural gas. The Government has already provided an extensive package of expenditure measures, including the energy credit which applies to all domestic...

Written Answers — Department of Finance: Primary Medical Certificates (6 Dec 2022)

Paschal Donohoe: I propose to take Questions Nos. 180 to 182, inclusive together. The Disabled Drivers and Disabled Passengers Scheme provides relief from Vehicle Registration Tax and VAT on 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...

Written Answers — Department of Finance: Tax Rebates (1 Dec 2022)

Paschal Donohoe: I am advised by Revenue that the VAT rating of goods and services is subject to EU VAT law, with which Irish VAT law must comply. In accordance with the EU VAT Directive farmers can elect whether or not to register for VAT in respect of their farming business. Revenue understands that this farmer is an unregistered farmer and is selling timber to a VAT registered purchaser. Farmers who...

Written Answers — Department of Finance: Departmental Contracts (1 Dec 2022)

Paschal Donohoe: ...‘Department of Finance Circular 40/02’, my Department returns an annual report to the Comptroller and Auditor General (C&AG), in respect of contracts valued €25,000 or more in aggregate (exclusive of VAT) that were undertaken by this Department without a competitive process. This includes contracts which do not have to go to public tender where it is not...

Written Answers — Department of Finance: Tax Code (29 Nov 2022)

Paschal Donohoe: I am advised by Revenue that VAT returns do not require traders to separately identify the VAT yield from the supply of specific products or services. Therefore, Revenue does not have exact data from which to estimate the cost of this measure. However, a tentative estimate using third-party data sources is provided below for gas and electricity. The Deputy may wish to note that electricity...

Written Answers — Department of Finance: Departmental Policies (29 Nov 2022)

Paschal Donohoe: The VAT rate applying to magazines will remain at 9%, the second reduced rate of VAT. This rate of 9% is not scheduled to revert to 13.5%. In addition the Government has made a range of supports available to business such as the Temporary Business Energy Support Scheme.

Written Answers — Department of Finance: Departmental Schemes (24 Nov 2022)

Paschal Donohoe: I propose to take Questions Nos. 170 and 172 together. The Disabled Drivers and Disabled Passengers Scheme provides relief from Vehicle Registration Tax and VAT on 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...

Finance Bill 2022: Report Stage (23 Nov 2022)

Paschal Donohoe: ...made reference to the cost of fuel. He did not make reference to the fact that we cut excise on fuel, diesel and petrol. He made reference to gas and electricity, but did not refer to the fact that we cut VAT. He made reference to carbon tax, but did not refer to the fact that the National Oil Reserves Agency, NORA, levy, has been reduced for the next number of months to offset the...

Finance Bill 2022: Report Stage (23 Nov 2022)

Paschal Donohoe: ...a total of €800 of electricity credits to every domestic electricity account holder in the country, an additional fuel allowance payment, reductions in fuel excise duty and a reduction in the VAT rate for electricity and gas. As Deputy Barry will be aware, on Tuesday the Government agreed to be part of the EU-wide framework in respect of how the energy sector will be taxed. Our...