Results 1-20 of 100,015 for apply

Joint Oireachtas Committee on Foreign Affairs and Trade, and Defence: Foreign Affairs Council – Defence, and Related Matters: Minister of State at the Department of Defence (18 Oct 2018)

Paul Kehoe: ...It looked for data-based evidence and trends, which is what we gave it. Deputy Jack Chambers spoke about trends in recruitment. With regard to general service recruitment, in 2002, 2,750 people applied; in 2008, 5,466 applied; in 2014, 7,332 applied; and in 2017, 8,164 applied. In respect of the recruitment of cadets, in 2003, 1,111 people applied; in 2012, 2,477 applied; in 2016,...

Pharmacy Bill 2007 [Seanad]: Second Stage (23 Mar 2007)

Liam Twomey: The Minister is applying blame in the same way which would be applied in a court case. The judge decides on a proportion of blame to be applied to individuals. Does the PSI have the ability to apply blame? Can it apply blame on an 80:20 or 70:30 basis or must blame be applied purely on a 50:50 basis?

Written Answers — Department of Public Expenditure and Reform: Public Sector Staff Remuneration (10 Oct 2012)

Brendan Griffin: To ask the Minister for Public Expenditure and Reform the anticipated total cost to the Exchequer of public sector pay increments in 2013; the amount of this figure that applies to public servants currently earning €50,000 to €60,000; the amount of this figure that applies to public servants currently earning €60,000 to €70,000; the amount of this figure that...

Written Answers — Department of Public Expenditure and Reform: Public Sector Pensions (8 Nov 2012)

Mary Lou McDonald: To ask the Minister for Public Expenditure and Reform the saving to the Exchequer if the following bands were applied to the public service pension reduction at all public sector pensions, up to €12,000 exempt; 6% applied to €12,001 to €24,000; 9% applied to €24,001 to €60,000; 20% applied to €60,001 to €80,000; 50% applied to €80,001 to...

Joint Oireachtas Committee on Housing, Planning and Local Government: General Scheme of the Land Value Sharing and Urban Development Zones Bill 2022: Discussion (Resumed) (1 Jun 2023)

Mr. Conor O'Connell: For the existing planning permissions the tax will not apply. The way it is currently worded, it applies to planning permission lodged from 1 December 2024 and 1 December 2025. If one applies after that, then the tax will apply. All existing planning permissions will not have this tax applied. On the whole activation measure, there are new compact growth...

Written Answers — Department of Finance: VAT Rate Application (23 Sep 2014)

Michael Noonan: The determination of the VAT rate applicable to various goods and services, and what changes may be made to the VAT rate applying to any activity, must be mindful in the first instance of EU VAT law.  VAT is governed by the EU VAT Directive, with which Irish VAT law must comply, and the application of VAT rates to various goods and services must comply with the rules regarding VAT rates...

Written Answers — Department of Finance: VAT Rates Reductions (2 Jul 2013)

Michael Noonan: I would point out that a reduced rate of VAT (13.5%) already applies to the supply of housing repair, maintenance and improvement work on residential properties. In order to apply a lower reduced VAT rate to these services, the only rate possible would be the 9% VAT rate. While EU VAT law provides that a VAT rate of 5% or more may be applied to the supply of construction services on...

Joint Oireachtas Committee on Justice, Defence and Equality: Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Bill 2019: Discussion (27 Feb 2019)

Jim O'Callaghan: On immigration, obviously the Dublin Convention requires that someone applying for asylum must apply in their first port of call. If somebody has applied for asylum in the United Kingdom and they are refused or their process is still being considered, will they then be able to apply for asylum in this State again or will we have rules in place to say they have already applied in the UK?

Written Answers — Department of Finance: VAT Exemptions (8 May 2019)

Paschal Donohoe: Nicotine replacement patches are subject to the 23% standard rate of VAT.  It is not legally possible to apply the zero rate of VAT to nicotine patches.  Under EU VAT law the zero rate of VAT can only be applied to those goods and services which applied at that rate on and since 1 January 1991.  As nicotine patches did not apply at a zero rate in January 1991 it...

Written Answers — Tax Code: Tax Code (6 Jul 2010)

Brian Lenihan Jnr: ...from the current rate of 21% to 13.5%, 5% and the zero rate is estimated to be €30 million, €64 million and €83 million respectively. As the Deputy will be aware, Member States must apply a standard rate of VAT, and may opt to also apply one or two reduced rates of VAT to certain goods and services listed in Annex III of the EU VAT Directive. In addition, where a Member State...

Written Answers — Department of Finance: VAT Rate Reductions (6 Jul 2016)

Michael Noonan: VAT rates in Ireland are subject to the constraints of EU VAT law. In general, the EU VAT Directive provides that the standard VAT rate - 23% in Ireland - must apply to the majority of goods and services. Lower VAT rates may only apply where expressly provided for in the VAT Directive or where an historic derogation applies. One such historical derogation that applies to Ireland under...

Nursing Homes Support Scheme (Amendment) Bill 2021: Report and Final Stages (14 Jul 2021)

Mary Butler: ...substitution of “(1A)” for “(2)”, (b) by the insertion of the following subsections after subsection (1): “(1A) The Minister may by regulations provide for the arrangements that shall apply in relation to persons who are or were members of a couple where one member of the couple has made an application under section 14A. (1B) Without prejudice to...

Written Answers — Department of Finance: VAT Rate Reductions (14 May 2015)

Michael Noonan: Annex III of the EU VAT Directive allows Member States to apply a reduced rate to the construction, repair and renovation of housing but not to non-residential construction. While most Member states apply the standard rate to construction services, Ireland has historically applied the 13.5% reduced rate of VAT to all construction services under a derogation from the EU VAT Directive. ...

Other Questions: Comprehensive Economic and Trade Agreement (23 Mar 2017)

Mary Mitchell O'Connor: The majority of the provisions of CETA will be provisionally applied. Chapter 8 on investment shall only be provisionally applied in so far as it relates to foreign direct investment. Chapter 13 is about financial services and it shall not be provisionally applied in so far as it applies to the portfolio investment, protection of investment or investment dispute settlement. That was one of...

Written Answers — Department of Finance: VAT Rate Application (24 Jun 2014)

Michael Noonan: ...which Irish VAT law must comply.  The EU VAT Directive generally provides that supplies of goods and services be chargeable to VAT at the standard rate, but that a reduced rate of 5% or higher can apply to food and drink in certain circumstances. Ireland applies the 13.5% reduced VAT rate to bakery goods and catered food, while the standard VAT rate of 23% applies to alcohol, soft...

Written Answers — Department of Finance: Departmental Staff Relocation (5 Nov 2015)

Michael Noonan: I wish to inform the Deputy that I am aware of five staff who have applied through the Human Resources Unit of my Department to be transferred to locations other than their present location. There are a few ways for staff to apply for a transfer to other Departments and Offices including applying directly to the Department/Office and applying for a...

Seanad: Qualifications and Quality Assurance (Education and Training) Bill 2011: Committee Stage (29 Mar 2012)

Ciarán Cannon: As indicated in the discussion on section 39, there is no obligation on previously established universities to have their programmes validated by the authority, although they may apply for validation if they so wish. If a previously established university was to apply for validation, it is reasonable that the appeal procedures that apply to all providers would also apply to them. As the...

Financial Resolution No. 4: Excise (Vehicle Registration Tax) (7 Dec 2010)

It is estimated this measure will cost the Exchequer approximately €56 million in taxation next year. Ireland is not unique in applying a tax on air travel and a number of countries within the EU apply similar taxes, including the UK and France. Going further afield, both Australia and New Zealand apply similar taxes. The US has introduced a tourist tax on tourists travelling there by...

Written Answers — Department of Education and Skills: School Curriculum (3 Feb 2021)

Norma Foley: ...of Schools Offering LCA (2015 to 2021) (Non DEIS) Academic Year DEIS (Y/N) Programme Number of Schools 2016-2017 N LEAVING CERTIFICATE APPLIED 151 2017-2018 N LEAVING CERTIFICATE APPLIED 156 2018-2019 N LEAVING CERTIFICATE APPLIED 160 ...

Seanad: Convention on the Future of Europe: Statements. (26 Feb 2003)

There is also the question of clarification on the extent to which the European Charter of Fundamental Rights applies to European citizens. The bottom line on that is that it applies in so far as the EU institutions are acting on foot of European decisions. In other words, where the Council accedes to certain measures agreed by the Parliament, the rights applied under the charter would apply...