Written answers
Tuesday, 27 September 2016
Department of Finance
State Aid Investigations
Pearse Doherty (Donegal, Sinn Fein)
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153. To ask the Minister for Finance the number of opinions the Government has sought from the European Commission on taxation matters in the past ten years; and the result of that process in each case. [26537/16]
Michael Noonan (Limerick City, Fine Gael)
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I understand that the Deputy has clarified to my Department that this question relates only to State Aid opinions.
I am informed by the EU Commission that the list below contains all notified (procedure N) Irish cases which were registered in the last 10 years, and which concern tax related State Aid measures. Applications for some of these cases would have been progressed by other Government departments.
I would also point out that my officials would frequently contact the Commission in relation to State Aid rules, and how they might apply for various policy intentions. Such communications do not, in all cases, lead to a formal application for approval.
| Case Title | Aid Instrument | Decision | Decision Date |
|---|---|---|---|
| Biofuels mineral oil tax relief scheme II | Tax rate reduction | Article 4(3) - decision not to raise objections | 12/10/2006 |
| Refund of Social Security Contributions of Seafarers | Reduction of social security contributions, Tax allowance | Article 4(3) - decision not to raise objections | 16/12/2011 |
| Transitional arrangements concerning extension of the scheme of reliefs for the renewal of certain rural areas (EX N 271/2002 and N257/04) | Tax allowance | Article 4(3) - decision not to raise objections | 31/05/2006 |
| Mid-Shannon Corridor Tourism Infrastructure Scheme | Tax allowance | Article 4(3) - decision not to raise objections | 19/03/2008 |
| Transitional arrangements concerning extension to the Scheme of Reliefs for the Renewal of Certain Urban Areas (ex N 270/02 and N264/04) | Tax allowance | Article 4(3) - decision not to raise objections | 31/05/2006 |
| Irish film support scheme - prolongation | Soft loan Tax allowance | Article 4(3) - decision not to raise objections | 10/05/2012 |
| Business Expansion Scheme (BES), incorporating the Seed Capital Scheme (SCS). | Provision of risk capital, Tax allowance | Article 4(3) - decision not to raise objections | 23/08/2007 |
| Employment and Investment Incentive | Tax rate reduction | Article 4(3) - decision not to raise objections | 22/11/2011 |
| Health Insurance intergenerational solidarity relief | Tax allowance | Article 4(3) - decision not to raise objections | 17/06/2009 |
| Transitional arrangements concerning Capital Allowances Depreciation Regime for Hotels in Ireland (ex N832/2000) | Tax allowance | Article 4(3) - decision not to raise objections | 31/05/2006 |
| Tax relief for investment in film in Ireland - modification of approved scheme N387/04 | Tax base reduction | Decision not to raise objections | 16/05/2006 |
| Tonnage Tax modification | Tax allowance | Conditional decision | 25/02/2009 |
| Biomass electricity generation | Other forms of tax advantage | Decision not to raise objections | 18/10/2011 |
| Employment and Investment Incentive (EII), incorporating the Seed Capital Scheme (SCS) | Other forms of tax advantage | Decision not to raise objections | 02/12/2013 |
| Irish Film tax relief support scheme modifications | Other forms of tax advantage | Decision not to raise objections | 20/10/2014 |
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