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Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance (No. 2) Bill 2023: Committee Stage (7 Nov 2023)

Gerald Nash: That is unfortunate. I will just speak to amendment No. 4 again. For most reliefs of this nature, when we look at benefit in kind, by definition there is a presumption of an employee-employer relationship. I will note that the rent tax credit for a student can be claimed by parents. The Minister is making provision for that. The same principle should apply to his consideration of this...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2022: Committee Stage (Resumed) (15 Nov 2022)

Gerald Nash: I move amendment No. 6: In page 12, between lines 24 and 25, to insert the following: “Amendment of section 118 of Principal Act (benefit-in-kind: relief for bicycles) 8. Section 118 of the Principal Act is amended by the insertion of the following subsection after subsection (5G): “(5GA) Where expenses incurred in, or in connection with, the provision of a bicycle or...

Select Committee on Finance, Public Expenditure and Reform, and Taoiseach: Finance Bill 2022: Committee Stage (Resumed) (15 Nov 2022)

Gerald Nash: I may reintroduce both amendments on Report Stage to have them interrogated further. On amendment No. 7, I am not fixated on using the cycle to work scheme to provide supports and incentives for families to obtain bikes. The principle of the issue should be examined further. As a society, we want to introduce young people to bikes. Those of us who adopt a love of cycling when we are...

Finance Bill 2022: Second Stage (25 Oct 2022)

Gerald Nash: I am pleased to have the opportunity to speak on the Finance Bill. This legislation gives effect to many of the substantial proposals announced in budget 2023 in late September. This summer saw the longest run-in to a budget in many years at a time of great uncertainty and anxiety. In many ways, budget 2023 flattered to deceive. It is worth remembering that, even with the expenditure of...

Written Answers — Department of Finance: Tax Data (13 Jul 2022)

Gerald Nash: 137. To ask the Minister for Finance the number of persons who availed of the bike to work scheme in each of the years 2017 to 2021; the cost of the scheme in each of the years; the number of persons who accessed the maximum amount of tax relief in each of those years; the average tax relief in each year; and if he will make a statement on the matter. [38637/22]

Written Answers — Department of Finance: Tax Data (13 Jul 2022)

Gerald Nash: 138. To ask the Minister for Finance savings to the exchequer by decreasing the current tax relief on bike to work schemes to €500; and if he will make a statement on the matter. [38638/22]

Written Answers — Department of Finance: Tax Reliefs (27 Jul 2021)

Gerald Nash: 330. To ask the Minister for Finance the estimated savings to the Exchequer by decreasing the current tax relief on bike to work schemes to €500; and if he will make a statement on the matter. [39879/21]

Written Answers — Department of Transport, Tourism and Sport: Cycle to Work Scheme (21 Apr 2021)

Gerald Nash: 422. To ask the Minister for Transport, Tourism and Sport the estimated costs associated with expanding the bike to work scheme or a similar initiative to include students in higher education; and if he will make a statement on the matter. [20252/21]

Expenditure Response to Covid-19 Crisis: Statements (16 Sep 2020)

Gerald Nash: We are approaching that time. I will not waste any more of my time so. It is no exaggeration to say we are at an absolutely critical juncture in our history and Covid-19 has exposed some of the existing strains and inequalities in our society and economy. Putting it frankly, there should be no going back to business as usual or to an inequitable and unfair economic model that sees over 20%...

Financial Provisions (Covid-19) (No. 2) Bill 2020: Second Stage (29 Jul 2020)

Gerald Nash: The July stimulus, which was announced last week and is reflected in the measures we are considering today, was the first real test of the philosophy as well as the economic policies of this new Government. It was an opportunity to think and act big and to imagine a new economic model that would provide a better quality of life for all our citizens. It could have been a belated first step...