Results 1-20 of 62 for dogs speaker:Michael Noonan

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Written Answers — Department of Finance: Tax Credits (4 May 2017)

Michael Noonan: ...webpage at. This table provides an annual breakdown of the numbers availing of the credit and the cost to the Exchequer for the ‘Blind Person's or Civil Partners Credit (including Guide Dog Allowance)' for each of the years 2004 to 2014, the latest year for which data are available.  The table will be updated in due course as newer data become available.

Written Answers — Department of Finance: VAT Rate Reductions (6 Apr 2017)

Michael Noonan: The VAT rating of goods and services is subject to the requirements of EU VAT law with which Irish VAT law must comply. I am advised by The Revenue Commission that the supply of dog grooming services is liable to VAT at the standard rate of 23%. Under the EU VAT Directive, there is no provision to allow the reduced rate to be applied to the supply of dog grooming services. The EU VAT...

Written Answers — Department of Finance: Customs and Excise Controls (6 Dec 2016)

Michael Noonan: ...in targeting this criminal activity and those responsible for it. Revenue deploys two Customs Cutters, two large-scale X-Ray scanners and several mobile scanners. Revenue currently deploys seventeen detector dog teams, nine of which have drug detection capabilities.  I am advised by Revenue that the cost of training a dog is estimated at €25,000 and the time to train a...

Written Answers — Department of Finance: Revenue Commissioners Resources (6 Dec 2016)

Michael Noonan: ...worldwide practice and enhances the focus on counteracting drug trafficking and the dismantling of drug organisations. Revenue has a permanent resource at the main airports comprising officers, trained sniffer dogs and technological supports such as scanners. These are supplemented by specialist staff and supported by Gardai as required. At regional airports and smaller airfields, there...

Written Answers — Department of Finance: Revenue Commissioners Powers (6 Dec 2016)

Michael Noonan: ...as intelligence, interview with the passenger, or obvious illness or discomfort.  Supplementary and indirect indicators would include searches of baggage or the person, baggage scans, detector dogs, profiling and passenger behaviour.  If the level of evidence-based suspicion is high, the Gardai are invited to consider whether the person should be arrested on suspicion of having...

Written Answers — Department of Finance: Tax Code (1 Dec 2016)

Michael Noonan: ...staff are deployed at ports, airports and postal/courier depots to ensure compliance with customs and tax legislation. They are supported by equipment and resources such as scanners, x-ray machines and detector dogs, which are deployed to detect prohibited goods and high duty goods, such as tobacco and alcohol, and high value imports where VAT and Customs Duty may be evaded. These...

Written Answers — Department of Finance: VAT Rate Application (16 Sep 2016)

Michael Noonan: The supply of dog grooming services is liable to VAT at the standard rate, currently 23%. The VAT rating of goods and services is subject to the requirements of EU VAT law with which Irish VAT law must comply.  The EU VAT Directive lists goods and services to which Member States may apply a reduced VAT rate in Annex III. As Annex III does not list dog grooming it is not possible under...

Written Answers — Department of Finance: Customs and Excise Controls (20 Jul 2016)

Michael Noonan: I am advised by Revenue that their Customs Service currently deploys seventeen detector dog teams, nine of which have drug detection capabilities. I am advised by Revenue that as part of its risk focused approach to combatting illegal drugs importations, all ports and airports are monitored and evaluated from the point of view of potential for smuggling. Resources are deployed to areas of...

Written Answers — Department of Finance: Drugs Crime (19 Jul 2016)

Michael Noonan: I am advised by Revenue that their Customs Service currently deploys seventeen detector dog teams nine of which have drug detection capabilities. I am advised by Revenue that as part of its risk focused approach to combatting illegal drugs importations, all ports and airports are monitored and evaluated from the point of view of potential for smuggling. Resources are deployed to areas of...

Written Answers — Department of Finance: Customs and Excise Controls (5 Jul 2016)

Michael Noonan: I am advised by Revenue that their Customs Service currently deploys seventeen detector dog teams, nine of which have drug detection capabilities. These teams are located in different locations allowing coverage for all ports and airports based on operational and intelligence requirements. Plans are being finalised to deploy an additional drug detector dog team. Revenue is satisfied that the...

Written Answers — Department of Finance: Revenue Commissioners Resources (16 Jun 2016)

Michael Noonan: I am advised by Revenue that the total number of dog units in operation in Revenue is currently 17. The dogs are trained to locate a variety of contraband including narcotics, tobacco and cash.  The total number of dog units is sufficient for current day-to-day operations but is kept under constant review.

Written Answers — Department of Finance: Tax Credits (14 Apr 2016)

Michael Noonan: ...Child Carer Credit * 2.09 3.76 Additional Bereavement Credit to Widowed Parent 0.34 0.63 Dependent Relative Tax Credit 0.12 0.22 Revenue Job Assist 0.12 0.21 Blind Person's Credit including Guide Dog Allowance 0.09 0.17 Seafarers Allowance 0.07 0.16 Estimated Total Yield 618 872 *The estimated yield from applying the measure to the Single Person Child Carer Credit is based on 2013...

Written Answers — Department of Finance: VAT Rate Application (2 Feb 2016)

Michael Noonan: I am advised by the Revenue Commissioners that the supply of dog grooming services is liable to VAT at the standard rate, currently 23%.  Paragraph 13(3) of Schedule 3 to the Value-Added Tax Consolidated Act 2010 provides that hairdressing services are liable at the second reduced rate of VAT, currently 9%.   The VAT rating of goods and services is subject to the...

Written Answers — Department of Finance: Blind Welfare Allowance Eligibility (28 Jan 2016)

Michael Noonan: A blind person who maintains a trained guide dog is allowed a sum of €825 per year in computing the gross eligible health expenses.  This is the equivalent of a tax credit of €165 and is only available in respect of fully trained guide dogs.  The qualification criteria for granting this additional relief is that the individual must be entitled to the Blind Person's Tax...

Other Questions: Tax Compliance (14 Jan 2016)

Michael Noonan: The dogs on the street that the Deputy calls as his witnesses have never been renowned as great tax advisers. I suggest that he needs to base his argument on stronger evidence. The position is that the EU Commission and the competition authorities in Europe have challenged the tax treatment of Apple by the Irish Revenue Commissioners and the Irish authorities on state aid grounds. There is...

Written Answers — Department of Finance: Customs and Excise Controls (13 Jan 2016)

Michael Noonan: .... I am advised by Revenue that suspicion of ingestion would be informed by interview with the passenger, intelligence, passenger behaviour and/or other checks by way, for example, of detector dogs, baggage x-ray or search of the person. The question of invasive tests or examinations based on biological samples (urine, saliva, etc.) arises only where there is a strong suspicion of...

Written Answers — Department of Finance: Customs and Excise Controls (8 Dec 2015)

Michael Noonan: ...Officers use a range of technologies, indicators and other skillsets to identify drug smugglers, including persons suspected of ingesting controlled drugs. These include the use of detector dog teams, X-ray and other technology on one hand and intelligence development and profiling on the other. The Commissioners have advised me that they have changed their procedures for dealing with...

Written Answers — Department of Finance: VAT Rate Application (21 Oct 2015)

Michael Noonan: ...is subject to VAT. In this context, the greyhound industry involves a variety of supplies of goods and services that come within the scope of VAT. With regard to greyhound food, the supply of dog food is liable to VAT at the standard VAT rate of 23%. However, a concession was introduced in Finance Act 1995, to provide for a reduced VAT rate to apply to the supply of greyhound feeding...

Written Answers — Department of Finance: Revenue Commissioners Resources (9 Jun 2015)

Michael Noonan: The acquisition of detector dogs and the deployment of dog teams is a matter for the Revenue Commissioners.  I am advised by the Commissioners that the total number of dog units in operation is currently 17.  An additional dog unit is being set-up in Dublin Airport to target the importation of foodstuffs. This dog unit will be operated by Revenue on behalf of the Department of...

Written Answers — Department of Finance: VAT Exemptions (15 Apr 2015)

Michael Noonan: ...VAT at the zero rate on 1 January 1991. Since the 1970s the zero rate of VAT has applied to animal feeding stuff excluding feeding stuff which is packaged, sold or otherwise designated for the use of dogs, cats, cage birds or domestic pets.  Therefore, Ireland was permitted under Article 110 to retain the zero rate for such animal feeding stuff. Greyhound feeding stuff was liable...