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Noonan, Michael

Thursday, 1 October 2015

Dáil Éireann Debate
Vol. Nbr.


Finance (Tax Appeals) Bill 2015: Order for Second Stage

I move: "That Second Stage be taken now."More Button

Finance (Tax Appeals) Bill 2015: Second Stage

I move: "That the Bill be now read a Second Time."More Button

The Bill will reform the role, functions and structure of the Office of the Appeal Commissioners and the tax appeals system, and will ensure an enhanced and cost effective appeal mechanism for ta...More Button

The Appeal Commissioners are independent in carrying out their functions, and I wish to acknowledge the valuable role that the commissioners play in the operation of a fair and efficient taxation...More Button

Finance (Tax Appeals) Bill 2015: Second Stage (Continued)

The Irish tax appeal system has been examined over the years and the following reports or tribunals have made recommendations about the appeal commissioners in that time: the steering group on the ...More Button

There are also provisions to allow a different appeal commissioner to finalise an appeal in circumstances where the appeal commissioner who started the adjudication is unable, for example because o...More Button

Part 4 concerns the insertion into the Taxes Consolidation Act 1997 of a new Part 40A which deals with appeals to the appeal commissioners. Part 40A contains provisions relating to the entire ap...More Button

An Bille um Fhorbairt Cheathrú 1916, 2015: An Chéad Chéim

No.More Button

Ramming of Garda Vehicles Bill 2015: First Stage

No.More Button

Double Taxation Relief Orders: Motions

I move:More Button

  Questions put and agreed to.More Button

Finance (Tax Appeals) Bill 2015: Second Stage (Resumed)

  Question again proposed: "That the Bill be now read a Second Time."More Button

Before the adjournment, I was dealing with the provisions of Part 40A. Among other things, it facilitates a more active case management approach by the Appeal Commissioners. In straightforward ca...More Button

Part 40A contains provisions relating to whether a hearing, or part of a hearing, is to be held in public or in private. The default position is that all hearings are to be held in public, subje...More Button

Part 5 deals with consequential amendments to the Act of 1997 and certain other enactments. The Part contains amendments to 137 separate sections and Schedules in the Taxes Consolidation Act 199...More Button

Another type of amendment will clarify and make more explicit a right of appeal that is currently only implicitly stated in the various tax and duty Acts. A valid appeal under the revised appeal...More Button

The Appeal Commissioners are a body with a long lineage, predating the foundation of the State - in fact, dating back to the Act of Excise 1662. The Minister for Finance appoints Appeal Commissi...More Button

The Appeal Commissioners role is to act as an independent administrative tribunal in adjudicating disputes between taxpayers and the Revenue Commissioners. The legislation will enhance the indep...More Button

Climate Change Policy

Was asked: if Ireland will make a contribution to the Green Climate Fund and, if so, the extent of the contribution, and when it will be paid.More Button

At the outset, it has to be noted that the Minister for the Environment, Community and Local Government is, of course, the Minister with lead responsibility, inter alia, for climate change matters....More Button

Against this background, an inter-Departmental technical working group has been established to actively consider and present feasible options for scaling-up/mobilisation of international climate ...More Button

As with Ireland's involvement with other International Institutions such as the World Bank and funds established by such Institutions, my officials will work closely with officials from other rel...More Button

Tax Exemptions

Was asked: his plans to expand the current commuter Taxsaver programme; and if he will make a statement on the matter.More Button

I am satisfied that the Travel Pass/ Taxsaver works well for the vast majority of employees who wish to avail of it. Nonetheless any such schemes are periodically reviewed. However the Deputy will ...More Button

Departmental Offices

Was asked: if he will extend the opening hours of the Revenue Commissioners information office in Dublin 1 from 8.30 a.m. to 5.30 p.m.; and if he will make a statement on the matter.More Button

The deployment of resources to its compliance and customer service programmes is a matter for the Revenue Commissioners. I am advised by Revenue that they offer a range of service channels that are...More Button

I am advised by Revenue that the current opening hours of the Central Revenue Information Office (CRIO) in Dublin 1, reflect taxpayers demand trends that saw the majority of customers calling to ...More Button

Home Renovation Incentive Scheme Applications

Was asked: the number of successful applicants from the Dublin Fingal area to the home renovation incentive scheme; and if he will make a statement on the matter.More Button

I am advised by the Revenue Commissioners that 2,608 properties within the boundaries of Fingal County Council have registered works under the Home Renovation Incentive (HRI) Scheme to date. This f...More Button

Budget 2016

Was asked: to provide a detailed breakdown of the carry-over effect relating to taxation measures for budget 2016; and if he will make a statement on the matter.More Button

The table below provides a breakdown of the minus c. €340 million in respect of the carryover effect of measures previously introduced or due to expire in 2016, which was taken account off in the c...More Button

Tax Data

Was asked: the expected yield from the introduction of a 5% and a 10% tax on sugar sweetened drinks; and if he will make a statement on the matter.More Button

A tax on sugar sweetened drinks may be imposed as either an ad valorem tax, which would be imposed as a percentage of the final retail price (i.e 10%), or a specific duty, which would be imposed as...More Button

Was asked: the cost of equalising the treatment of pay as you earn, PAYE, and non-PAYE workers earning over €100,000 per year; and if he will make a statement on the matter.More Button

Was asked: the cost of reducing the 11% rate of universal social charge for non-pay as you earn workers earning over €100,000 per year to 10% and to 9%; and if he will make a statement on the matter.More Button

Was asked: the cost of introducing an earned income tax credit for self-employed people of €250; €500; €825; €1,650, per annum; and if he will make a statement on the matter.More Button

Was asked: the cost of increasing the personal income tax credit by €100 and by €200 per year; the number of taxpayers who would benefit; and if he will make a statement on the matter.More Button

Was asked: the cost of reducing the 7% rate of universal social charge to 5.5% and to 5%; and if he will make a statement on the matter.More Button

Was asked: the number of persons who paid the 3% universal social charge surcharge on earnings over €100,000 in each year since 2011; and if he will make a statement on the matter.More Button

I propose to take Questions Nos. 63 to 68, inclusive together.

  Regarding the question as to the cost of equalising the treatment of Pay As You Earn (PAYE) and non-PAYE income e...More Button

Tax Reliefs Eligibility

Was asked: if retirees who participate in a pension scheme are permitted to claim tax relief for the full year in which they retire, or only up to the date of retirement; and if he will make a statement on th...More Button

I am assuming that the Deputy's question relates to retirees who were formerly, as employees, members of their employer's sponsored occupational pension scheme.

  I am advised by...More Button

Employment Investment Incentive Scheme

Was asked: with regard to the existing employment and investment incentive scheme, the cost of increasing the €150,000 annual investment limit for individuals to €200,000, €250,000 and €500,000; and if he wil...More Button

Was asked: with regard to the existing employment and investment incentive scheme, the cost of permanently removing the scheme from the high earners’ restriction; and if he will make a statement on the matter.More Button

Was asked: with regard to the existing employment and investment incentive scheme, the cost of providing full income tax, universal social charge and pay related social insurance relief in the year of investm...More Button

Was asked: with regard to the existing employment and investment incentive scheme, the cost of the tax expenditure relating to the scheme in each year since it was established; the number of jobs it supports;...More Button

Was asked: with regard to the existing employment and investment incentive scheme, the cost of increasing the investment period to five years; and if he will make a statement on the matter.More Button

Was asked: with regard to the existing employment and investment incentive scheme, the cost of increasing the €10 million company investment life-time limit to €15 million, €20 million and €25 million; and if...More Button

I propose to take Questions Nos. 69 to 74, inclusive, together.

  The cost of increasing the €150,000 annual investment limit for individuals to €200,000, €250,000 and €500,000 w...More Button

Tax Code

Was asked: in respect of capital gains tax entrepreneurs’ relief, to indicate the cost of simplifying the relief to provide a 10% capital gains tax rate on entrepreneurial gains up to €10 million; and if he w...More Button

There are gaps in the data available to the Revenue Commissioners which prevent a definitive costing being provided for this proposal. Tax returns data available to the Commissioners do not in all ...More Button

Universal Social Charge Application

Was asked: to set out the position on income earners aged over 70 years or with full medical cards with income under €60,000 per year and who pay a maximum universal social charge rate of 3.5%; whether this i...More Button

As the Deputy will be aware, individuals aged over 70 whose income does not exceed €60,000 are liable to a maximum rate of USC of 3.5%. The legislation underpinning this feature of the tax system h...More Button

Individuals who hold full medical cards and whose income does not exceed €60,000, are also only liable to a maximum rate of USC of 3.5%. When the USC was introduced by the previous Government, th...More Button

NAMA Staff Data

Was asked: to confirm how many employees of the National Asset Management Agency have expressed an interest in availing of its voluntary redundancy programme to date; whether the agency expects to achieve its...More Button

I am advised by NAMA that the Agency received 80 applications for the programme. Of these, I am advised that 3 members of staff reconsidered, leaving 77 expressions of interest. I am further advise...More Button

Property Tax Administration

Was asked: to set out the approximate cost of providing assistance to persons over the age of 70 who wish to trade down to a smaller house by exempting them from stamp duty on the purchase of a new home; and ...More Button

Was asked: to outline the approximate cost of providing assistance to persons over the age of 70 who wish to trade down to a smaller house of exempting them from the local property tax on their new home for a...More Button

I propose to take Questions Nos. 78 and 79 together.More Button

I am informed by the Revenue Commissioners that the information returned to them provides no basis for estimating the potential uptake of the scheme proposed by the Deputy. However, for illustrat...More Button

These estimates do not take account of any potential change in behaviour which could occur if such exemptions were to be introduced. Nor have the Revenue Commissioners considered the administrat...More Button

Mortgage Interest Relief Eligibility

Was asked: to outline the cost of providing 100% mortgage interest relief for landlords who agree to sign up to long-term family tenure leases of at least four years duration; and if he will make a statement ...More Button

Was asked: to outline the cost of providing 100% mortgage interest relief for landlords who agree not to increase rent for a period of three years; and if he will make a statement on the matter.More Button

Was asked: to outline the cost of providing 100% mortgage interest relief for landlords who agree to provide accommodation to tenants under the rental accommodation scheme and the housing assistance payment s...More Button

I propose to take Questions Nos. 80 to 82, inclusive, together.

  It is not possible to cost the reliefs proposed in the Deputy's questions. The Revenue Commissioners do not requ...More Button