36. Deputy Michael Healy-Rae asked the Minister for Finance if he will provide a tax yield impact analysis of the recent Revenue Commissioners' change in policy with regard to patronage share schemes, taking into account the average effective rate of income tax of affected farmers, balanced against the adverse impact on capital gains tax yield at 33% and increased VAT flat rate addition payable to farmers; and if he will make a statement on the matter. [1606/17]

Summary

36. Deputy Michael Healy-Rae asked the Minister for Finance if he will provide a tax yield impact analysis of the recent Revenue Commissioners' change in policy with regard to patronage share schemes, taking into account the average effective rate of income tax of affected farmers, balanced against the adverse impact on capital gains tax yield at 33% and increased VAT flat rate addition payable to farmers; and if he will make a statement on the matter. [1606/17]

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• Tax Code

  xml · EN · 17 January 2017

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