Maurice Quinlivan (Limerick City, Sinn Fein)
Link to this: Individually | In context | Oireachtas source

35. To ask the Minister for Finance his plans to either increase the upper limit or reduce the lower threshold in the special assignee relief programme in budget 2020; and if he will make a statement on the matter. [39090/19]

Paschal Donohoe (Dublin Central, Fine Gael)
Link to this: Individually | In context | Oireachtas source

I am currently awaiting the completion of a comprehensive review of the Special Assignee Relief Programme (SARP).  The review is being carried out by Indecon Economic Consultants and my Department expects to receive the relevant report within the coming days.  The review affords an opportunity to look at all elements of the relief, including the particular aspects to which the Deputy refers.

I propose to wait until the report is received and I have had a chance to consider its conclusions and recommendations before making decisions on any aspect of SARP.

However, I would remind the Deputy that the incentive as currently framed in the legislation is due to operate until the end of next year so that the timeframe within which decisions must be made relating to the relief, or aspects thereof, is a relatively long one.

Maurice Quinlivan (Limerick City, Sinn Fein)
Link to this: Individually | In context | Oireachtas source

36. To ask the Minister for Finance his plans to increase carbon tax; his views on the impact of such an increase on the progressivity of the tax system; and if he will make a statement on the matter. [39089/19]

Paschal Donohoe (Dublin Central, Fine Gael)
Link to this: Individually | In context | Oireachtas source

As the Deputy will be aware, it is a longstanding practice of the Minister for Finance not to comment, in advance of the Budget, on any tax matters that might be the subject of Budget decisions.