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 Header Item Written Answers Nos. 54-67
 Header Item Trade Agreements
 Header Item Illegal Israeli Settlements
 Header Item Foreign Conflicts
 Header Item Organisation for Security and Co-operation in Europe
 Header Item Property Taxation Application
 Header Item Property Taxation Exemptions
 Header Item Property Taxation Application
 Header Item Property Taxation Application
 Header Item Property Taxation Exemptions
 Header Item Tax Code
 Header Item Tax Code

Thursday, 13 December 2012

Dáil Éireann Debate
Vol. 786 No. 3

First Page Previous Page Page of 73 Next Page Last Page

Written Answers Nos. 54-67

Trade Agreements

 54. Deputy Brendan Smith Information on Brendan Smith Zoom on Brendan Smith asked the Tánaiste and Minister for Foreign Affairs and Trade Information on Eamon Gilmore Zoom on Eamon Gilmore if he raised the matter of the EU-US trade agreement with Secretary of State Hillary Clinton during her recent visit; and if he will make a statement on the matter.  [56192/12]

Tánaiste and Minister for Foreign Affairs and Trade (Deputy Eamon Gilmore): Information on Eamon Gilmore Zoom on Eamon Gilmore The EU and the US are two of the world’s largest trading blocs and already have very strong trading and investment ties with each other. The joint EU-US High Level Group on Jobs and Growth, set up following the last EU-US Summit in November 2011, was tasked with identifying policies and measures to increase EU-US trade and investment including a possible Trade and Investment Agreement to support mutually beneficial job creation, economic growth, and international competitiveness. That High Level Group is due to issue its final report in the near future. During my meeting with Secretary of State Hillary Clinton on 6 December last we discussed the importance of laying the ground for such an Agreement, should a decision be made to open negotiations during Ireland’s forthcoming Presidency of the EU. The jobs and growth agenda will be a priority of Ireland’s EU Presidency and in that context achieving agreement on a negotiating mandate would be an important development.

Illegal Israeli Settlements

 55. Deputy Brendan Smith Information on Brendan Smith Zoom on Brendan Smith asked the Tánaiste and Minister for Foreign Affairs and Trade Information on Eamon Gilmore Zoom on Eamon Gilmore if he raised the matter of recently announced illegal Israeli settlement development with Secretary of State Hillary Clinton during her recent visit; and if he will make a statement on the matter. [56193/12]

Tánaiste and Minister for Foreign Affairs and Trade (Deputy Eamon Gilmore): Information on Eamon Gilmore Zoom on Eamon Gilmore I had a bilateral meeting with the US Secretary of State, Hillary Clinton, last Thursday (6 December) on the margins of the OSCE Ministerial Council. Given my commitments as host of the Council and Secretary Clinton’s own commitments, the meeting was necessarily brief. We covered a number of issues, mostly OSCE-related or touching on bilateral relations. Time did not permit a discussion of the recent Israeli settlement announcements, in relation to which both Secretary Clinton and I had previously issued public statements which were strongly critical of these actions.

Foreign Conflicts

 56. Deputy Brendan Smith Information on Brendan Smith Zoom on Brendan Smith asked the Tánaiste and Minister for Foreign Affairs and Trade Information on Eamon Gilmore Zoom on Eamon Gilmore if he raised the matter of the conflict in Syria during the OSCE conference last week; and if he will make a statement on the matter. [56194/12]

Tánaiste and Minister for Foreign Affairs and Trade (Deputy Eamon Gilmore): Information on Eamon Gilmore Zoom on Eamon Gilmore I have reported elsewhere on the OSCE Ministerial Council held in Dublin last week. This was a very large international meeting with a very full agenda. I did not as Chairman attempt to raise also the issue of Syria, which is outside the remit of the OSCE. However, important consultations relating to Syria did take place on the margins of the meeting involving US Secretary of State Clinton, Russian Foreign Minister Lavrov and the UN/League of Arab States Joint Special Representative, Lakhdar Brahimi.

I and my Department were very pleased to have facilitated these discussions, which were organised at short notice. I also met Mr. Brahimi to receive his personal assessment of the crisis. I also discussed the situation in Syria with Foreign Minister Lavrov and the British Foreign Secretary, William Hague.

Ireland remains fully supportive of Mr. Brahimi and his efforts to promote a political resolution to the conflict. We earnestly hope that these efforts will succeed and that they will in due course allow the UN Security Council to live up to its responsibilities and to adopt a strong Resolution which will chart a political way ahead to a new, post-Assad Syria.

Organisation for Security and Co-operation in Europe

 57. Deputy Brendan Smith Information on Brendan Smith Zoom on Brendan Smith asked the Tánaiste and Minister for Foreign Affairs and Trade Information on Eamon Gilmore Zoom on Eamon Gilmore if he will outline his objectives during its chairmanship of the OSCE; his achievements; and if he will make a statement on the matter. [56195/12]

Tánaiste and Minister for Foreign Affairs and Trade (Deputy Eamon Gilmore): Information on Eamon Gilmore Zoom on Eamon Gilmore On 1 January, I became Chairman-in-Office of this important multilateral organisation for 2012. The responsibility for chairing the OSCE, the world’s largest inter-governmental regional security organisation, is a significant honour and challenge for Ireland and for me personally. From the outset, our Chairmanship objectives were to ensure balance and coherence across the three main policy areas of the OSCE, namely its politico-military dimension, its economic and environmental dimension and the so-called “human dimension”, which covers human rights and fundamental freedoms. I have also explored opportunities to make progress towards lasting settlements of the “protracted conflicts” in the OSCE area.

The general assessment of the Irish Chairmanship’s performance has been extremely positive. We have had a productive year across all areas of the OSCE’s work. In February, I addressed the UN Security Council on our priorities and discussed these also with the UN Secretary General, Ban Ki-Moon. I visited Armenia, Georgia and Azerbaijan in June and underlined the Chairmanship’s commitment to making progress towards the peaceful settlement of the “protracted conflicts” in the region. Minister of State Creighton visited Moldova in September and conveyed our strong support for the Transdniestrian settlement process; she has also visited a number of Western Balkan countries which feature on the OSCE’s agenda.

We have hosted a number of successful high-level conferences in Dublin and Vienna during the year. In April, I hosted a conference in the Royal Hospital Kilmainham, entitled ‘Shared Future: Building and Sustaining Peace, the Northern Ireland case study’. This event provided, for people engaged with conflict resolution elsewhere in the OSCE region, a first-hand account of the Northern Ireland peace process and its possible relevance in other conflict situations. The Dublin Conference on Internet Freedom took place on 18-19 June in Dublin Castle. It focused on ways to ensure that the internet remains an open, global and public forum for freedom of opinion and expression and a platform for facilitating the exercise of other human rights and fundamental freedoms.

In addition to the successful Chairmanship conferences held earlier this year, I recently hosted in Dublin the OSCE’s annual Ministerial Council. This was the largest ever meeting of Ministers in Ireland. Among those who attended were the US Secretary of State, Hillary Clinton, the Russian Minister for Foreign Affairs, Sergei Lavrov, and the High Representative of the EU, Catherine Ashton.

It is a particular achievement that agreement was reached at the OSCE Ministerial on the Helsinki +40 process. On the initiative of the Irish Chairmanship, a strategic roadmap has now been agreed for a process of reflection on the work of the OSCE, to be undertaken between now and 2015, the 40th anniversary of the signing of the Helsinki Final Act. Other significant agreements include, for the first time in ten years, a joint statement on the Transdniestrian settlement process (which recognises the progress achieved in the several sessions of the 5 + 2 settlement negotiations which took place under our Chairmanship, including two sessions in Ireland); a declaration on strengthening good governance; and a decision on transnational threats, which consolidates work over the past year. We were also able to reach agreement on the accession of Mongolia as a new participant State and to welcome them to the table in Dublin.

The lack of a consensus to agree any decisions in the human dimension is a matter of regret. It is unfortunate that this worrying trend of recent Ministerial Councils has continued. As Chair-in-Office, I gave prominence to a number of key human rights issues. While agreement was not possible on a decision relating to the strengthening of media freedom, I was pleased that, following the closing session of the Ministerial last week, Ireland signed a US Declaration on Fundamental Freedoms in the Digital Age.

Ireland has reaped several benefits from chairing the OSCE this year, including a significantly raised international profile. We have enhanced our reputation for diplomacy and crisis management and have expanded our expertise in relation to conflict resolution and human rights, both key features of our foreign policy. Our Presidency of the EU in the first half of 2013 and our impending membership of the UN Human Rights Council will, I hope, enable us to consolidate these gains.

Property Taxation Application

 58. Deputy Finian McGrath Information on Finian McGrath Zoom on Finian McGrath asked the Minister for Finance Information on Michael Noonan Zoom on Michael Noonan if he will clarify issues raised in correspondence (details supplied) regarding the property tax. [56185/12]

Minister for Finance (Deputy Michael Noonan): Information on Michael Noonan Zoom on Michael Noonan I can confirm that, if the Finance (Local Property Tax) Bill 2012 is passed by the Oireachtas, the Household Charge of €100 will cease to be payable with effect from 1 January 2013. The Government has also decided that the Non-Principal Private Residence Charge will cease to be payable with effect from 1 January 2014. Residential properties rented by landlords will be subject to Local Property Tax from 1 July 2013, with the owners of the property – in those cases, the landlord – being the liable person for payment of the tax. However any arrears of Household Charge due in respect of the period up to 31 December 2012 must be discharged. Arrears outstanding on 1 July 2013 will be increased to €200 and will be treated as Local Property Tax payable to the Revenue Commissioners. Arrears of Non Principal Private Residence charge outstanding on 1 January 2014 will also have to be discharged.

With regard to PRSI on rental income, the position is as I stated in my Budget day speech on 6 December 2012. The Minister for Social Protection, Deputy Burton, is bringing forward legislation to change PRSI contributions as follows:

-Where modified PRSI rate payers have income from a trade or profession, such income and any unearned income they have will be made subject to PRSI with effect from 1 January 2013.

-Unearned income for all employees will become subject to PRSI in 2014. This means that PRSI will be payable on all income generated from wealth such as rental income, investment income, dividends and interest on deposit and savings.

Prior to Budget 2013, modified contributors paid PRSI on earnings derived from their employment but did not pay PRSI on any other stream of income e.g. from a trade or profession, or on unearned income (dividends etc.)

As a result of Budget 2013, modified contributors who have income from a trade or profession will now be subject to PRSI (at a rate of 4%) on the profits from the trade or profession and also on any unearned income that they may have, which would include rental income. PRSI will apply at a rate of 4% on the profits from the rental income.

Modified contributors are generally permanent and pensionable civil and public servants recruited before 6 April 1995; for example, registered doctors and dentists employed in the civil service recruited prior to 6 April 1995.

The report of the Expert Group on the Design of a Local Property Tax, chaired by Dr Don Thornhill, recommended that Local Property Tax paid in respect of a rented property should be deductible for tax purposes, in the same way as commercial rates are deductible for tax purposes. It is the intention of the Government to introduce such a provision on a phased basis. However, it is not provided for in the Finance (Local Property Tax) Bill as initiated.

Property Taxation Exemptions

 59. Deputy Kevin Humphreys Information on Kevin Humphreys Zoom on Kevin Humphreys asked the Minister for Finance Information on Michael Noonan Zoom on Michael Noonan the income limits of €15,000 for a single person and €25,000 for a couple enable deferrals of the local property tax for tenants of social housing units; if tenants of social housing units will have to register for the local property tax or will the responsibility be borne by local authorities and approved housing bodies; and if he will make a statement on the matter. [56003/12]

Minister for Finance (Deputy Michael Noonan): Information on Michael Noonan Zoom on Michael Noonan The Finance (Local Property Tax) Bill 2012, as published, provides for exemptions from and deferral of payment of Local Property Tax in certain circumstances. In the case of properties which are owned by a local authority or a social housing body, the local authority or the social housing body, as the case may be, will be the liable person and will be responsible for registration for and payment of the Local Property Tax. Tenants will not be liable persons and therefore will not have to register for the tax.

Deferrals can only be claimed where the liable person’s income is below the relevant threshold. A local authority or social housing body will not qualify for a deferral.

However, a property may qualify for an exemption from the Local Property Tax if it is owned by a charity or a body established by statute and the property is used solely or primarily to provide special needs accommodation, meaning accommodation provided to persons who by reason of old age, physical or mental disability or other cause require special accommodation and support to enable them to live in the community.

Property Taxation Application

 60. Deputy Kevin Humphreys Information on Kevin Humphreys Zoom on Kevin Humphreys asked the Minister for Finance Information on Michael Noonan Zoom on Michael Noonan if there will be amendments to the Finance Local Property Tax Bill 2012 on Committee Stage; if he will outline the way the local property tax will be applied to social housing units managed by local authorities and approved housing bodies, and collected from tenants; and if he will make a statement on the matter.  [56004/12]

Minister for Finance (Deputy Michael Noonan): Information on Michael Noonan Zoom on Michael Noonan It is not proposed at this point to make amendments to the Finance (Local Property Tax) Bill on Committee Stage but I will give consideration to any constructive suggestions put forward during the debate in the House. As already advised to the Deputy, subject to the enactment of the Bill, in the case of properties which are owned by a social housing body, that body will be the liable person and will be responsible for registration for and payment of the Local Property Tax

Exemption from the Local Property Tax will apply where the property is owned by a charity or a body established by statute, including a local authority, and the property is used solely or primarily to provide special needs accommodation.

Local authority residential properties will be subject to the Local Property Tax, for which the local authority will be liable. The implications for tenants of the application of the tax will be a matter for the relevant local authorities.

Property Taxation Application

 61. Deputy Kevin Humphreys Information on Kevin Humphreys Zoom on Kevin Humphreys asked the Minister for Finance Information on Michael Noonan Zoom on Michael Noonan the valuation mechanism for determining the value of the local property tax on social housing units whether in the control of a local authority or an approved housing body; if there will be a flat valuation applied across the sector or if it will be determined on the size of the unit; and if he will make a statement on the matter. [56005/12]

Minister for Finance (Deputy Michael Noonan): Information on Michael Noonan Zoom on Michael Noonan Subject to enactment of the Finance (Local Property Tax) Bill 2012, the valuation mechanism for determining the value of social housing units that are relevant residential properties whether in the control of a local authority or an approved housing body will be as for any other relevant residential property within the charge to the tax and will based on chargeable value as set out in the Bill – the price which the unencumbered fee simple of the property might reasonably be expected to fetch on a sale in the open market were the property to be sold on the valuation date in such manner and subject to such conditions as might reasonably be calculated to obtain for the vendor the best price for property and with the benefit of any easement necessary to afford the same access to the property as would have existed prior to that sale. The nature of the residential property will be reflected in the chargeable value. Where the owner of a residential property is a charity or a body established by statute and the property is used solely or primarily to provide special needs accommodation – that is accommodation provided to persons who by reason of old age, physical or mental disability or other cause require special accommodation and support to enable them to live in the community – that residential property will be exempt from the charge to the Local Property Tax.

Property Taxation Exemptions

 62. Deputy Kevin Humphreys Information on Kevin Humphreys Zoom on Kevin Humphreys asked the Minister for Finance Information on Michael Noonan Zoom on Michael Noonan the way the special needs accommodation provision of section 7.3 of the Finance (Local Property tax) Bill 2012 will be defined; if it will it use specific guidelines from the Department of Environment, Community and Local Government; if that exemption will apply to all elderly people who are currently tenants in social housing units; if it will also apply to accommodation provided to the homeless and travelling community; and if he will make a statement on the matter.  [56006/12]

Minister for Finance (Deputy Michael Noonan): Information on Michael Noonan Zoom on Michael Noonan I am advised by the Revenue Commissioners, who will be responsible for the administration of the Local Property Tax, that, subject to enactment of the Finance (Local Property Tax) Bill 2012, guidelines will be published to enable liable persons to complete the property tax return and in particular to determine whether their property is an exempt property, including whether it qualifies for an exemption on the grounds that the property is used solely or primarily to provide special needs accommodation. The exemption for special needs accommodation is not a blanket exemption for all housing supplied to elderly persons, the homeless and the travelling community. It is only for the type of accommodation provided to persons who, by reason of old age, physical or mental disability or other cause, require special accommodation and support to enable them to live in the community.

Tax Code

 63. Deputy Kevin Humphreys Information on Kevin Humphreys Zoom on Kevin Humphreys asked the Minister for Finance Information on Michael Noonan Zoom on Michael Noonan if he will provide in alphabetical order, and in tabular form, a list of all double taxation treaties Ireland has with other countries; the date on which it came into effect and was last revised; and if he will make a statement on the matter. [56041/12]

 64. Deputy Kevin Humphreys Information on Kevin Humphreys Zoom on Kevin Humphreys asked the Minister for Finance Information on Michael Noonan Zoom on Michael Noonan if there is a need to revise double taxation treaties, especially with regard to other member states of the EU and key trading partners if those treaties have been in place for over 40 years; and if he will make a statement on the matter. [56042/12]

 65. Deputy Kevin Humphreys Information on Kevin Humphreys Zoom on Kevin Humphreys asked the Minister for Finance Information on Michael Noonan Zoom on Michael Noonan if he will provide in tabular form a list of the double taxation treaties currently in preparation within his Department; the countries involved; when the treaties are to come into effect; and if he will make a statement on the matter. [56043/12]

 66. Deputy Kevin Humphreys Information on Kevin Humphreys Zoom on Kevin Humphreys asked the Minister for Finance Information on Michael Noonan Zoom on Michael Noonan if he will provide in tabular form a list of countries with which Ireland does not have double taxation treaties; if there are specific priorities on that list that he intends to address; and if he will make a statement on the matter. [56044/12]

Minister for Finance (Deputy Michael Noonan): Information on Michael Noonan Zoom on Michael Noonan I propose to take Questions Nos. 63 to 66, inclusive, together.

  The details requested by the Deputy in relation to double taxation treaties that are in effect are shown on the table. To date, Ireland has signed 68 double taxation agreements, of which 61 are in effect.    

Revisions of existing treaties

  The existing treaties with Canada (2003) and the United States (1997) replace earlier agreements from 1966 and 1949 respectively. The treaty with the United Kingdom (1976) replaces earlier agreements dating from 1926.

  Treaties may also be revised by way of a protocol to the existing agreement. This is an ongoing process and several of Ireland’s treaties have amending protocols. The treaties with Austria (1966), Switzerland (1966) and the United Kingdom (1976) each has two protocols; there are also protocols updating the treaties with Germany (1962), Malaysia (1998), Portugal (1993), South Africa (1997), Sweden (1986) and the United States (1997). The details are shown in the attached table.

  A new treaty will replace the existing treaty with Germany (1962) with effect from 1 January 2013. The existing treaty with the Netherlands (1962) is currently under renegotiation. There are only a small number of other treaties that are more than 40 years old and that have not been amended since date of signing, namely Belgium (1970), Cyprus (1968), France (1968), Italy (1971), Luxembourg (1972) and Zambia (1971). Of these, a protocol to the treaty with Belgium has been negotiated and it is expected that it will be signed shortly.

Treaties under negotiation and expansion of the base    

  Negotiations for a new agreement with Ukraine have been concluded. It is expected that this treaty will be signed shortly. It will come into force when both sides ratify it. Negotiations with Azerbaijan and with Thailand are nearing completion.   

  It would not be practicable to produce a tabular list of countries with which Ireland does not have a double taxation treaty. However, it can be seen from the attached table that there are gaps in Ireland's treaty coverage in Latin America, Africa and parts of Asia. Approaches are being made, in consultation with the Department of Foreign Affairs and Trade, to initiate negotiations with countries in each of these areas.   The potential of double taxation agreements to support Ireland’s trade, tourism and investment strategy is taken into account in identifying countries with which we seek to enter into negotiations for such agreements.

    Date of Entry into effect
    Country Date of Income Corporation Capital
      Signing Tax Tax Gains Tax
    Albania 16 Oct 2009 01 Jan 2012 01 Jan 2012 01 Jan 2012
    Armenia 14 July 2011 01 Jan 2013 01 Jan 2013 01 Jan 2013
    Australia 31 May 1983 06 Apr 1984 01 Jan 1984 06 Apr 1984
    Austria 24 May 1966 06 Apr 1964 01 Apr 1964*  
    Austria Protocol 19 Jun 1987 06 Apr 1976 01 Jan 1974 06 Apr 1974
    Austria Protocol 16 Dec 2009 01 May 2011 01 May 2011 01 May 2011
    Bahrain 29 Oct 2009 01 Jan 2010 01 Jan 2010 01 Jan 2010
    Belarus 03 Nov 2009 01 Jan 2010 01 Jan 2010 01 Jan 2010
    Belgium 24 Jun 1970 06 Apr 1973 01 Apr 1973*  
    Bosnia Herzegovina 03 Nov 2009 01 Jan 2012 01 Jan 2012 01 Jan 2012
    Bulgaria 05 Oct 2000 01 Jan 2003 01 Jan 2002 01 Jan 2003
    Canada 08 Oct 2003 01 Jan 2006 01 Jan 2006 01 Jan 2006
    Chile 02 Jun 2005 01 Jan 2009 01 Jan 2009 01 Jan 2009
    China 19 Apr 2000 06 Apr 2001 01Jan 2001 06 Apr 2001
    Croatia 21 Jun 2002 01 Jan 2004 01 Jan 2004 01 Jan 2004
    Cyprus 24 Sep 1968 06 Apr 1962 01 Apr 1962*  
    Czech Republic 14 Nov 1995 06 Apr 1997 01 Jan 1997 06 Apr 1997
    Denmark 26 Mar 1993 06 Apr 1994 01 Jan 1994 06 Apr 1994
    Egypt 9 Apr 2012 Not yet in effect Not yet in effect Not yet in effect
    Estonia 16 Dec 1997 06 Apr 1999 01 Jan 1999 06 Apr 1999
    Finland 27 Mar 1992 06 Apr 1990 01 Jan 1990 06 Apr 1990
    France 21 Mar 1968 06 Apr 1996 01 Apr 1996*  
    Georgia 20 Nov 2008 01 Jan 2011 01 Jan 2011 01 Jan 2011
    Germany 17 Oct 1962 06 Apr 1959 01 Apr 1959*  
    Germany Protocol 25 May 2010 01 Jan 2011 01 Jan 2011  
    Germany - New 30 Mar 2011 01 Jan 2013 01 Jan 2013 01 Jan 2013
    Greece 24 Nov 2003 01 Jan 2005 01 Jan 2005 01 Jan 2005
    Hong Kong 22 Jun 2010 01 Jan 2012 01 Jan 2012 01 Jan 2012
    Hungary 25 Apr 1995 06 Apr 1997 01 Jan 1997 06 Apr 1997
    Iceland 17 Dec 2003 01 Jan 2005 01 Jan 2005 01 Jan 2005
    India 06 Nov 2000 01 Jan 2002 01Jan 2002 01 Jan 2002
    Israel 20 Nov 1995 06 Apr 1996 01 Jan 1996 06 Apr 1996
    Italy 11 Jun 1971 06 Apr 1967 01 Apr 1967*  
    Japan 18 Jan 1974 06 Apr 1974 01 Apr 1974*  
    Korea (Rep. of) 18 Jul 1990 06 Apr 1992 01 Jan 1992 06 Apr 1992
    Kuwait 23 Nov 2010 Not yet in effect Not yet in effect Not yet in effect
    Latvia 13 Nov 1997 06 Apr 1999 01 Jan 1999 06 Apr 1999
    Lithuania 18 Nov 1997 06 Apr 1999 01 Jan 1999 06 Apr 1999
    Luxembourg 14 Jan 1972 06 Apr 1968 01 Apr 1968*  
    Macedonia 14 Apr 2008 01 Jan 2010 01 Jan 2010 01 Jan 2010
    Malaysia 28 Nov 1998 Apr 2000 01 Jan 2000 06 Apr 2000
    Malaysia Protocol 16 Dec 2009 Not yet in effect Not yet in 06 effect Not yet in effect
    Malta 14 Nov 2008 01 Jan 2010 01 Jan 2010 01 Jan 2010
    Mexico 22 Oct 1998 06 Apr 1999 01 Jan 1999 06 Apr 1999
    Moldova 28 May 2009 01 Jan 2011 01 Jan 2011 01 Jan 2011
    Montenegro 07 Oct 2010 01 Jan 2012 01 Jan 2012 01 Jan 2012
    Morocco 22 Jun 2010 01 Jan 2012 01 Jan 2012 01 Jan 2012
    Netherlands 11 Feb 1969 06 Apr 1965 01 Apr 1965*  
    New Zealand 19 Sep 1986 06 Apr 1989 01 Jan 1989 06 Apr 1989
    Norway 22 Nov 2000 01 Jan 2002 01 Jan 2002 01 Jan 2002
    Pakistan 13 Apr 1973 06 Apr 1968 01 Apr 1968*  
    Panama 28 Nov 2011 Not yet in effect Not yet in effect Not yet in effect
    Poland 13 Nov 1995 06 Apr 1996 01 Jan 1996 06 Apr 1996
    Portugal 01 Jun 1993 06 Apr 1995 01 Jan 1995 06 Apr 1995
    Portugal Protocol 11 Nov 2005 01 Jan 2007 01 Jan 2007 01 Jan 2007
    Qatar 21 Jun 2012 Not yet in effect Not yet in effect Not yet in effect
    Romania 21 Oct 1999 06 Apr 2001 01 Jan 2001 06 Apr 2001
    Russia 29 Apr 1994 06 Apr 1996 01 Jan 1996 06 Apr 1996
    Saudi Arabia 19 Oct 2011 Not yet in effect Not yet in effect Not yet in effect
    Serbia 23 Sept 2009 01 Jan 2011 01 Jan 2011 01 Jan 2011
    Singapore 28 Oct 2010 01 Jan 2011 01 Jan 2011 01 Jan 2011
    Slovak Republic 08 Jun 1999 06 Apr 2000 01 Jan 2000 06 Apr 2000
    Slovenia 12 Mar 2002 01 Jan 2003 01 Jan 2003 01 Jan 2003
    South Africa 07 Oct 1997 06 Apr 1998 01 Jan 1998 06 Apr 1998
    South Africa Protocol 17 Mar 2010 01 Jan 2013** 01 Jan 2013 01 Jan 2013
    Spain 10 Feb 1994 06 Apr 1995 01 Jan 1995 06 Apr 1995
    Sweden 08 Oct 1986 06 Apr 1988 01 Jan 1989 06 Apr 1988
    Swedish Protocol 01 Jul 1993 20 Jan 1994 20 Jan 1994 20 Jan 1994
    Switzerland 08 Nov 1966 06 Apr 1965 01 Apr 1965*  
    Swiss Protocol 24 Oct 1980 06 Apr 1976 01 Jan 1974 06 Apr 1974
    Swiss Protocol 26 Jan 2012 Not yet in effect Not yet in effect Not yet in effect
    Turkey 24 Oct 2008 01 Jan 2011 01 Jan 2011 01 Jan 2011
    UAE 01 Jul 2010 01 Jan 2011 01 Jan 2011 01 Jan 2011
    United Kingdom 02 Jun 1976 06 Apr 1976 01 Jan 1974 06 Apr 1976
    UK Protocol 07 Nov 1994 06 Apr 1994 01 Apr 1994  
    UK Protocol 04 Nov 1998 06 Apr 1999 01 Jan 1999 06 Apr 1999
    USA 28 Jul 1997 06 Apr 1998 01 Jan 1998 06 Apr 1998
    USA Protocol 24 Sep 1999 1 Sep 2000 01 Sep 2000 01 Sep 2000
    Uzbekistan 11 July 2012 Not yet in effect Not yet in effect Not yet in effect
    Vietnam 10 Mar 2008 01 Jan 2009 01 Jan 2009 01 Jan 2009
    Zambia 29 Mar 1971 06 Apr 1967 01 Apr 1967*  


    * Corporation profits tax
       ** 1 April 2012 for some Articles (South Africa Protocol)

Tax Code

 67. Deputy Jack Wall Information on Jack Wall Zoom on Jack Wall asked the Minister for Finance Information on Michael Noonan Zoom on Michael Noonan the mechanisms available to a person (details supplied) in County Kildare to ensure the continued growth of their company and the requisition of the necessary certificates to ensure such progress; and if he will make a statement on the matter. [56096/12]

Minister for Finance (Deputy Michael Noonan): Information on Michael Noonan Zoom on Michael Noonan I am advised by the Revenue Commissioners, that in accordance with the provisions of Section 1095 (3) of the Taxes Consolidation Act, 1997 where a person who is in compliance with the obligations imposed on the person by the Acts in relation to: (a) the payment or remittance of any taxes, interest or penalties required to be paid or remitted under the Acts, and

(b) the delivery of any returns to be made under the Acts

applies to the Collector General in that behalf the Collector General shall issue to the person a certificate (in this section referred to as a “tax clearance certificate”) stating that the person is in compliance with those obligations.

Where a person is not in compliance with their obligations a tax clearance certificate will not issue.

Section 1095 (5) sets out the circumstances under which a tax clearance certificate will not be issued if the taxpayer carries on a business that was previously carried on by a company or partnership in which the taxpayer directly or indirectly, whether with or without a connected person or connected persons (within the meaning of Section 10 as it applies for the purposes of the Tax Acts) is able to control more than 50 per cent of the ordinary share capital of the company and the company was not in compliance with the obligations imposed on it by Section 1095 (3) of the Act.

I am advised by the Revenue Commissioners that there are issues in this case in relation to the current business undertaking and previous companies that need to be addressed urgently. I would advise that the taxpayer and/or his agents make immediate contact with the Revenue Commissioners to address these issues.


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