Search for magdalene speaker:Michael Noonan (KildareStreet.com)

Written Answers — Department of Finance: Tax Code (23 Jun 2015): Michael Noonan: The tax treatment of payments made to an individual, or to that individual s estate, pursuant to the Magdalen Commission Report was set out in Section 77 of the Finance (No. 2) Act 2013. In essence, a payment to a survivor, or to the estate of a survivor, is not a gift or inheritance and is therefore not subject to Capital Acquisitions Tax (CAT) at that point. However, any...
Finance (No. 2) Bill 2013: Second Stage (6 Nov 2013): Michael Noonan: ..., 2015 and 2016. The levy is projected to raise a sum of €150 million per year. Section 71clarifies requirements where a chargeable person is seeking a repayment of tax arising out of an error or mistake in the filed tax return. Section 73 is intended to ensure that ex-gratiapayments to women who were admitted to and worked in Magdalen laundries will not be subject to tax....
Financial Resolutions 2014 - Budget Statement 2014 (15 Oct 2013): Michael Noonan: ...threshold for VAT from €1.25 million to €2 million with effect from 1 May 2014. This overall increase in the threshold of €1 million since 2012 will assist cash-flow and reduce administration in a larger number of SMEs. Magdalen Laundries The Government has decided to give effect to one of the main recommendations of Mr. Justice Quirke in his report on the...

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