Written answers
Friday, 16 September 2016
- Tax Forms
196. To ask the Minister for Finance the status of small farmers making tax returns; and if he will make a statement on the matter. [24566/16] - Tax Reliefs Eligibility
197. To ask the Minister for Finance if a person is to start a solar farm, does the land that the solar farm is on still qualify for agricultural relief on transfer or inheritance; and if he will... - Budget 2017
198. To ask the Minister for Finance if a person, a first-time buyer who purchased a house for €260,000 in the person's sole name, will qualify to apply for first-time buyer's assistance... - Motor Insurance Regulation
202. To ask the Minister for Finance the action he is taking to deal with the increase in the cost of car insurance; if he will introduce awards for injury similar to that which operates in other... - Tax Yield
204. To ask the Minister for Finance the total revenue collected by the State as a result of the introduction of a charge for licences for betting intermediaries and for remote betting licences;... - Tax Reliefs Application
206. To ask the Minister for Finance if he has considered tax breaks for persons or families renting their unoccupied properties to a person or family with an identified social housing need or... - Ireland Strategic Investment Fund Investments
207. To ask the Minister for Finance the steps he will take to ensure a more favourable deployment of Ireland Strategic Investment Fund, ISIF, capital supports across counties Donegal, Cavan and... - Tax Reliefs Data
208. To ask the Minister for Finance if his attention has been drawn to the fact that a growing number of developers and speculators are using special purpose vehicles, including section 110... - Revenue Commissioners Staff
209. To ask the Minister for Finance the number of staff within the Revenue Commissioners who have an accountancy qualification; and the proportion of staff who have an accountancy qualification... - Property Tax Data
210. To ask the Minister for Finance the number of persons expressed in ordinary numbers who are in the category of owning 201 plus properties for the purpose of local property tax. [24453/16] - Tax Credits
212. To ask the Minister for Finance to review the single person child carer credit, SPCCC, for a person (details supplied); and if he will make a statement on the matter. [24585/16] - VAT Rate Application
213. To ask the Minister for Finance the reason the standard rate of VAT applies to dog grooming services; if this matter is under review; and if he will make a statement on the matter. [24607/16] - Tax Code
214. To ask the Minister for Finance the taxation treatment of the compensation amounts received by persons here in respect of the collapse of a company (details supplied) in the UK; and if he... - Insurance Industry Regulation
215. To ask the Minister for Finance when the Central Bank first became aware of issues at a company (details supplied) and the steps it took from that date to protect Irish consumers. [24613/16] - Charities Regulation
217. To ask the Minister for Finance his views on whether section 8 of the Charities Act 2009 is functioning as intended in preventing the abuse of charity status by special purpose vehicles; and... - Insurance Coverage
218. To ask the Minister for Finance the status of the engagement he has had with the Insurance Ireland regarding the situation in East Wall, Dublin 3, and the failure of insurance companies to... - Tax Reliefs Costs
219. To ask the Minister for Finance if his Department has made an estimate of the revenue forgone each year as a result of lenders claiming mortgage interest relief on interest charges rather... - Insurance Industry Regulation
220. To ask the Minister for Finance the number of insurers that will take part in the EIOPA stress tests in 2016; the percentage of the market the partaking companies account for and the sectors... - EU Directives
222. To ask the Minister for Finance his views on whether lenders here that offer standard variable rate mortgages are complying with the letter and spirit of the directive on credit agreements... - Tax Reliefs Costs
223. To ask the Minister for Finance the reason the Revenue Commissioners did not include the various provisions of section 110 in the published list of tax expenditures published on their... - Banking Operations
224. To ask the Minister for Finance if the Central Bank has a policy on whether bank ATM machines should dispense €50 notes to customers instead of the €20 note; the practice of... - Tax Code
225. To ask the Minister for Finance if he will amend the excise and licensing regime for cider, including removing the upper excise band for cider sales and distribution; and if he will make a... - Illicit Trade
227. To ask the Minister for Finance if he has examined the third illicit trade report produced by Grant Thornton; and his views on the findings regarding alcohol, fuel, pharmaceuticals, tobacco... - Departmental Expenditure
228. To ask the Minister for Finance the number of credit cards issued to Ministers and officials working in his Department; the amount spent on credit cards by his Department in 2014 and in... - Departmental Agencies Expenditure
229. To ask the Minister for Finance the number of credit cards issued to staff working in each State agency funded by his Department, in tabular form; the number of cards per funded agency; the... - Departmental Expenditure
230. To ask the Minister for Finance the number of credit cards issued to staff working in any third party agency funded by his Department, in tabular form; the number of cards per funded agency;... - Financial Services Regulation
231. To ask the Minister for Finance if he has yet made a decision to amend section 54BX(3)(b) of the Central Bank and Financial Services Authority of Ireland Act 2004 in order that customers who... - Universal Social Charge Data
233. To ask the Minister for Finance the number of persons who paid and the amount of revenue raised regarding the 5% USC surcharge on property reliefs in each year since its introduction; and if... - Tax Collection
234. To ask the Minister for Finance the position regarding underpayment of tax and arrangements for collection for a person (details supplied); and if he will make a statement on the matter.... - Tax Code
235. To ask the Minister for Finance further to Parliamentary Question No. 94 of 21 July 2016, his plans to lower the VAT rate on specifically organic products (details supplied) that have no... - Departmental Staff Data
236. To ask the Minister for Finance the number of vacancies at assistant principal level or higher that have existed in each of the past five years or are currently vacant in his Department; the... - General Government Debt
237. To ask the Minister for Finance the figures for total government income for each year from 2000 to 2015; the figures for general government debt for each year from 2000 to 2015; the figures... - Economic Data
239. To ask the Minister for Finance the other indicators that investors are looking at in terms of the Irish economy, as highlighted by a person (details supplied) when appearing before the... - Ireland Strategic Investment Fund Investments
241. To ask the Minister for Finance the criteria used by the NTMA when deciding to fund projects via the Strategic Innovation Fund; the peer comparisons used by the NTMA when reaching its... - Public Private Partnerships Cost
242. To ask the Minister for Finance if his attention has been drawn to the fact that the Comptroller and Auditor General does not have the resources that would allow it give the Committee of... - Tax Code
243. To ask the Minister for Finance the effect on gross domestic product or likely effect of the move by a company (details supplied) to domicile here; and if he will make a statement on the... - Corporation Tax
245. To ask the Minister for Finance the amount of the corporation tax overpayments announced to date in 2016 his Department expects will be reclaimed later in 2016; and if he will make a... - Tax Collection
246. To ask the Minister for Finance the total service charge for the Revenue Commissioners on credit card payments, that is, persons who paid the Revenue Commissioners money due by using credit... - Mortgage Interest Relief Eligibility
247. To ask the Minister for Finance the number of persons availing of mortgage interest relief in each of the following categories and the number of persons who exceed the ceilings in each of... - Tax Collection
249. To ask the Minister for Finance the amount of tax earned from the taxation of pensioners' Christmas bonuses each year. [25063/16] - Personal Debt
250. To ask the Minister for Finance the position in relation to ability of financial institutions to provide credit to a person who is in an insolvency arrangement; if banks have discretion in... - Motor Insurance
251. To ask the Minister for Finance if he will consider a review of regulations regarding motor insurance in view of the practice of many motor insurance companies denying coverage to cars over... - Economic Data
252. To ask the Minister for Finance his views on whether the EU Commission should adopt a four-year potential output forecast horizon for reasons outlined in documents (details supplied); if... - EU-IMF Programme of Support
253. To ask the Minister for Finance the State's policy regarding the remaining bailout funds and the possibility of exchanging or rolling these debts over to maximise the advantage of the... - Tax Code
254. To ask the Minister for Finance the risk assessment process that was carried out prior to section 110 of the Tax Consolidation Acts being introduced and establishing the level of assessment... - Budget Consultation Process
255. To ask the Minister for Finance his views on a matter (details supplied) regarding the Disability Federation of Ireland pre-budget submission; and if he will make a statement on the matter.... - Tax Data
256. To ask the Minister for Finance if he will provide a comparative table showing tax take, expenditure and investment that is capital spend as a percentage of gross domestic product, GDP,... - Tracker Mortgage Data
257. To ask the Minister for Finance if he will provide for each bank the State has a share in, the number of cases being investigated by the bank as part of its review into the sale of tracker... - Motor Fuels
259. To ask the Minister for Finance his views on a matter (details supplied) regarding reports of future equalising of fuel here; and if he will make a statement on the matter. [25297/16] - Tax Code
260. To ask the Minister for Finance if he will confirm all categories of industry, business and arts that are exempt from Income Tax. [25303/16] - VAT Rate Application
261. To ask the Minister for Finance the amount that could be raised by applying the standard rate of VAT of 23% to financial services. [25340/16] - Tax Code
262. To ask the Minister for Finance the amount that could be raised by applying a financial Activities Tax as proposed by the IMF. [25341/16] - Universal Social Charge Data
263. To ask the Minister for Finance if he will provide a breakdown of the amount of USC that was raised annually for each year since its introduction from employees' wages, self-employed income,... - Tax Collection
264. To ask the Minister for Finance the amount that could be raised by increasing Corporation Tax to 20%, the standard rate of PAYE for workers. [25343/16] - Tax Reliefs Availability
270. To ask the Minister for Finance if he will provide a breakdown of the annual cost since 2008 of the tax reliefs and exemptions available to property developers. [25349/16] - National Debt
277. To ask the Minister for Finance if he will provide a breakdown of the projected total cost of the general Government debt in 2016, including interest payments and repayments of principal.... - Tax Code
278. To ask the Minister for Finance the amount that could be raised from imposing a 2% public health levy on the profits of private human health and pharmaceutical companies here, including... - Departmental Expenditure
280. To ask the Minister for Finance the landlords that his Department or bodies under his aegis paid rent to in each of the past three years; and the sums paid in each case. [25417/16] - Insurance Costs
281. To ask the Minister for Finance the progress being made in determining the causes of the increase in insurance costs in 2016, as most premiums have increased significantly (details... - Fiscal Data
283. To ask the Minister for Finance if he will outline the revised figures for fiscal space in each of the years 2017 to 2021, in view of the European Commission's ruling... - State Aid Investigations
284. To ask the Minister for Finance the legal costs and other costs to date incurred by his Department in relation to the EU Commission investigation into a company (details supplied) and state... - Central Statistics Office Reports
285. To ask the Minister for Finance the action he has taken to address the recent Central Statistics Office figures for the economy; his views on whether this is a serious reputational issue for... - State Aid Investigations
286. To ask the Minister for Finance the discussions, formal and informal, he and his Department had with national and European institutions regarding the tax affairs of a company (details... - Tax Code
290. To ask the Minister for Finance his views on a matter (details supplied) regarding inheritance law here; and if he will make a statement on the matter. [25535/16] - State Claims Agency
291. To ask the Minister for Finance if the State Claims Agency, when settling cases on behalf of the State including the HSE of medical negligence and agreeing a compensation payment, takes into... - Fuel Laundering
292. To ask the Minister for Finance if his attention has been drawn to a resurgence in the practice of diesel washing around the Border counties; his views on the continued effectiveness of the... - Tax Code
293. To ask the Minister for Finance his views on a matter (details supplied) regarding the proposed sugar tax; and if he will make a statement on the matter. [25603/16] - Tax Collection
294. To ask the Minister for Finance the number of times the Revenue Commissioners authorised the sheriff to go after a tax payer following a final demand for arrears in each of the years 2012 to... - Fiscal Policy
295. To ask the Minister for Finance the way the savings of €140 million anticipated by the Department of Health in the calendar year 2017 under the new framework agreement with the... - Departmental Legal Costs
296. To ask the Minister for Finance the amounts expended on legal fees and associated costs to date on providing a legal team to observe the European Commission's case against a bank (details... - Tax Code
297. To ask the Minister for Finance the number of times that the section 110 clause has been amended since it was put in place; the degree of lobbying that was involved relating to the last... - Revenue Commissioners Enforcement Activity
299. To ask the Minister for Finance the number of Revenue Commissioners opinions or rulings similar to those offered to a company (details supplied) which have been made by the Revenue... - Tax Credits
300. To ask the Minister for Finance in view of the fact that corporation tax paid by multinationals can be reduced or even turned into a negative number by refundable research and... - Property Tax Deferrals
301. To ask the Minister for Finance his plans to address the fact that those who cannot afford to pay the local property tax have interest levies imposed to claim a deferral, essentially placing... - Revenue Commissioners Enforcement Activity
304. To ask the Minister for Finance the position regarding immunity from prosecution for auditors who notified the Revenue Commissioners of suspected wrongdoing in an organisation where they are... - Budget Submissions
305. To ask the Minister for Finance if he will consider a submission (details supplied) on the forthcoming budget; and if he will make a statement on the matter. [25769/16] - Fiscal Policy
306. To ask the Minister for Finance the impact on the available fiscal space for 2017 of the suspension of water charges. [25837/16] - Departmental Communications
307. To ask the Minister for Finance the efforts his Department and agencies under its remit have made to use Eircode when communicating with households via An Post; and if he will make a... - Property Tax Application
308. To ask the Minister for Finance if his attention has been drawn to the fact that there are persons in north County Dublin whose homes have been rendered effectively worthless due to the fact... - EU Investigations
310. To ask the Minister for Finance his views on the failure of the European Commission to publish the report on its decision in the case of a company (details supplied); if he will engage with... - Disabled Drivers and Passengers Scheme
311. To ask the Minister for Finance if he will review the criteria as cited by the Ombudsman for Children (details supplied) in regard to the medical criteria for the primary medical... - Tax Data
312. To ask the Minister for Finance the total annual number of persons who availed of each of the CAT group B and group C thresholds in each of the years from 2010 to 2014, in tabular form; the... - Motor Insurance Regulation
313. To ask the Minister for Finance if he will set out a clear and definite time line for the working group on motor insurance (details supplied) to complete its work and present its findings;... - Tax Code
315. To ask the Minister for Finance the tax obligations relative to vulture fund companies buying investments and property here; if there are approved tax schemes in place which benefit such... - Central Bank of Ireland
316. To ask the Minister for Finance the value and weight of Ireland's gold reserves; if this gold is present here at all times; and if he will make a statement on the matter. [26003/16] - Living City Initiative
317. To ask the Minister for Finance the number of applicants and the number of successful applicants, by city, under the living city initiative in tabular form; the division between commercial... - Tax Code
318. To ask the Minister for Finance if, in addition to increasing the inheritance tax threshold for children in budget 2017, he will increase the threshold for siblings, which is currently at... - Revenue Commissioners Powers
319. To ask the Minister for Finance his views on the fact that the Revenue Commissioners are refusing to issue cheques and are requiring those who seek a refund for overpayment of taxes to open... - Banks Recapitalisation
320. To ask the Minister for Finance his estimate of the impact the repayment of an AIB contingent capital note of over €1.7 billion will have on the public finances for 2016 and... - Stability and Growth Pact
321. To ask the Minister for Finance the scope that exists within the fiscal rules for additional expenditure in 2016; and if he will make a statement on the matter. [26052/16] - Economic Data
323. To ask the Minister for Finance when he will publish updated forecasts of growth and fiscal space in advance of budget 2017 in light of the significant economic events of the summer; and if... - EU Budget Contribution
324. To ask the Minister for Finance the impact on the potential fiscal space arising from a greater national contribution to the EU arising from the upwards revision of Ireland’s GDP-GNI;... - Appointments to State Boards
326. To ask the Minister for Finance the list of all vacancies that existed on 26 February 2016 and all positions that have arisen since, including the date it became vacant, for State boards or... - Cross-Border Projects
327. To ask the Minister for Finance the position of his Department regarding any EU funded cross-Border projects once Article 50 is enacted by the Government of the United Kingdom. [26109/16] - Tax Collection Forecasts
328. To ask the Minister for Finance the estimated yield to the Exchequer from the introduction of a third rate of income tax at 48% on incomes of over €100,000; and if he will make a... - EU Budget Contribution
331. To ask the Minister for Finance when Ireland became a net contributor to the European Union; if he will outline the net beneficiary figures for Ireland from 1973; and if he will make a... - Tax Code
332. To ask the Minister for Finance if consideration will be given to introducing a site value tax and its possible yield; and if he will make a statement on the matter. [26120/16] - Mortgage Lending
334. To ask the Minister for Finance the measures being taken to assist first time buyers into the housing market; if his Department has made a submission to the Central Bank to reform the macro... - Tax Code
335. To ask the Minister for Finance the measures he is taking to assist accidental landlords, owners of one or two properties who may have been affected by negative equity mortgages and are... - VAT Rate Application
336. To ask the Minister for Finance if consideration will be given to increasing the threshold on VAT for self-employed service providers from €37,500, in view of the fact that the... - Revenue Commissioners Enforcement Activity
337. To ask the Minister for Finance if the Revenue Commissioners or any other State body has been contacted by any person offering to sell information related to the Panama papers leak; and if... - Property Ownership
339. To ask the Minister for Finance the types of residential property sales that are included as cash purchases in figures released by the Central Bank; and if he will make a statement on the... - Tax Reliefs Costs
341. To ask the Minister for Finance the potential cost of extending the capital gains tax restructuring relief beyond 31 December. [26237/16] - Ireland Strategic Investment Fund Management
344. To ask the Minister for Finance the timeline of the ISIF investment strategy review planned for the second half of 2016; when the review will commence; and if he will make a statement on the... - Disabled Drivers and Passengers Scheme
345. To ask the Minister for Finance his plans to change the criteria for the primary medical certificate; if his attention has been drawn to the concerns expressed by the Ombudsman about the... - Budget Targets
346. To ask the Minister for Finance the projected fiscal space on which he is basing budget 2017. [26336/16] - Insurance Industry Regulation
347. To ask the Minister for Finance the status of each of the working streams in respect of addressing the cost of insurance. [26339/16] - Tax Data
348. To ask the Minister for Finance the cost to the Exchequer of indexing the entry point to the 49.5% marginal rate of tax to wage growth for every 1% increase in wage growth. [26343/16] - Stamp Duty
350. To ask the Minister for Finance his plans to change the age of the stamp duty exemption for young farmers from 35 years of age to 40 years of age, in line with the recent changes in the... - Tax Data
351. To ask the Minister for Finance the number of farmers who availed of the various tax reliefs, specifically in the income tax, stamp duty, capital gains tax and inheritance tax codes for... - Tax Code
352. To ask the Minister for Finance if he has examined the feasibility of simplifying the tax code in order that farmers whose gross income from farm payments and sales is less than... - EU Budget Contribution
354. To ask the Minister for Finance the total estimated EU contribution in 2015 arising from the CSO growth revision; and if he will make a statement on the matter. [26396/16] - Gross National Income
355. To ask the Minister for Finance the actions which have been taken by his Department in conjunction with the CSO and EUROSTAT regarding the calculation of gross national income; and if he... - Departmental Operations
356. To ask the Minister for Finance the status of his Department's work on behavioural economic insights analysis with the ERSI on the issue and any actions arising; and if he will make a... - Irish Fiscal Advisory Council
357. To ask the Minister for Finance his plans for the renewal of the terms of members of the Fiscal Advisory Council at the end of 2016; and if he will make a statement on the matter. [26404/16] - Departmental Reviews
358. To ask the Minister for Finance when his Department's review of income averaging for the artist's exemption will be completed; the actions arising from the review; and if he will make a... - Central Bank of Ireland
360. To ask the Minister for Finance the actions his Department has taken arising from the review of Central Bank funding for its financial regulation; the timeframe for its implementation; and... - Bank Levy
361. To ask the Minister for Finance the status of the review of the bank levy calculation; and if he will make a statement on the matter. [26408/16] - European Banking Union
362. To ask the Minister for Finance the status of his Department's work on the ad hoc working group on the European deposit scheme; and if he will make a statement on the matter. [26409/16] - Departmental Legal Cases
363. To ask the Minister for Finance the estimated timeframe for the Government's appeal of a case (details supplied); and if he will make a statement on the matter. [26410/16] - EU Issues
365. To ask the Minister for Finance the status of EU proposals on a common consolidated corporate tax base; and if he will make a statement on the matter. [26412/16] - EU Directives
366. To ask the Minister for Finance the timeframe for the implementation of the anti-tax avoidance directive; and if he will make a statement on the matter. [26413/16] - Departmental Legal Cases
367. To ask the Minister for Finance if he has met with his counterparts from other EU member states regarding the State appeal on a case (details supplied); if he has received indications that... - NAMA Code of Conduct
368. To ask the Minister for Finance if he has met with NAMA officials regarding recent revelations around Project Eagle; and if he will make a statement on the matter. [26415/16] - Tax Treaties
369. To ask the Minister for Finance the Government's position on Action 15 of the BEPS action plan, developing a multilateral instrument to modify bilateral tax treaties; when he anticipates the... - Tax Code
370. To ask the Minister for Finance the status of the implementation of Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, transfer pricing guidelines, (details... - Corporation Tax
371. To ask the Minister for Finance when his Department will publish its analysis of the reason corporation tax receipts increased by €2.3 billion above forecasts; and if he will make a... - Departmental Legal Cases
372. To ask the Minister for Finance if and when the (details supplied) state aid recovery fee will be placed in an escrow account; the total estimated amount due including interest; if the... - Tax Credits
374. To ask the Minister for Finance if he will introduce an employer pay related social insurance tax credit for new hires for micro-businesses, in order to increase employment; and if he will...
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