Howlin, Brendan

Budget Statement 2019 (Continued)

It is 5%.

It is shocking.

No, it will not.

Votes.

It will be next door to Stepaside Garda station.

Financial Resolution No. 1: Tobacco Products Tax (Continued)

There is a resolution of this sort virtually every year. As budgets I myself was involved in framing included them, it would be odd if I did not support them. One of the most successful health me...

Pricing is clearly a real consideration. People will have to make a real choice about spending the amount of money it now costs to feed an addiction. We need to give a positive incentive to peo...

In many estates around our country, people sell imported cigarettes that are not taxed in this jurisdiction. I am much more concerned, however, about the composition of those cigarettes, which m...

Financial Resolution No. 2: Capital Gains Tax

I move amendment No. 2:

Financial Resolution No. 2: Capital Gains Tax (Continued)

  Why has the Department of Finance not published a tax expenditure report? What is proposed is a major change and it requires a budget resolution. Will we be sitting here in the future...

No revenue is projected.

I am afraid it has not. The Minister basically told me what I told him. He says it replaces the current narrow provision and is not simply a replacement for the current exit tax. The current tax...

Before the Minister replies, I have read the Coffey report and this evening I read the directive so that I would be up to speed on it. This is a very careful and calibrated discussion. The noti...

In 40 minutes, it is proposed to significantly change the taxation of intellectual assets in this country. That is not the way we should do our business. If we have learned anything from the wa...

The Minister made a presentation as if this was all new. He referred to the Minister for Finance's publication, Ireland's corporation tax roadmap, a copy of which I have with me. The roadmap, whi...

We talk about having a more transparent way of budgeting. We are all for making the House more responsible for budgeting but this is not the way to do it. The Minister referenced discussions at...

They were expanded to include the introduction of exit taxes for all member states. The anti-tax avoidance exit tax regime is designed to ensure that where a taxpayer moves assets or migrates his ...

Of course.

We have 40 minutes for this resolution.

The Minister is changing that now, even that narrow-----

"Latent capital gain accrued" is what I said.

The Minister is saying it will accrue no money.

After 2020.

The Minister is saying they will accrue no money for doing it.

So nobody is going to move.

Financial Resolution No. 3: Value-Added Tax (Continued)

The 9% VAT rate was brought in initially by me and the former Minister for Finance, Deputy Michael Noonan, as a job creation effort in 2011.

It worked. It was funded by a very unpopular levy on pensions, over which the Minister will recall we were beaten up. It worked as a job creation effort. It is now clear that there are very larg...

The Minister will have very broad support across the House in regard to the big hotel groups that are coining money but we do need to have specific measures for the others. Before this measure t...

Student Assistance Fund

Asked the Minister for Education and Skills: the financial supports available to assist a single parent who was in full-time employment, is over the income limit for SUSI and is now returning to full-time education in order to become a qualif...

Legislative Reviews

Asked the Minister for Justice and Equality: his plans to update the Succession Act 1965 in order to simplify and expedite the administration of estates, particularly in non-contentious cases; and if he will make a statement on the matter.