361. Deputy Ged Nash asked the Minister for Finance the estimated additional revenue that would be raised from an increase in the rate of stamp duty to apply in circumstances in which a person purchases ten or more houses within a 12 month period from 10% to 17% respectively in tabular form; the estimated additional revenue that would be raised if these respective rates applied to both apartments and in cases in which properties are renting to local authorities, that is, removal of exception; and if he will make a statement on the matter. [39924/21]
360. Deputy Ged Nash asked the Minister for Finance the estimated cost of introducing a cycle to school scheme based on the cycle to work scheme by which a parent can claim back the cost of one bicycle per child through their salary; and if he will make a statement on the matter. [39918/21]
359. Deputy Ged Nash asked the Minister for Finance the estimated yield from increasing the bank levy rate to 100% or to 157% and 200% respectively in tabular form; and if he will make a statement on the matter. [39917/21]
358. Deputy Ged Nash asked the Minister for Finance the estimated yield minus costs of a compliance project using merchant acquirer data as set out in a comprehensive review of expenditure 2014 (details supplied); and if he will make a statement on the matter. [39916/21]
357. Deputy Ged Nash asked the Minister for Finance the estimated yield minus costs of developing systems and structure to support the new EU VAT mini one stop shop initiative as set out in a comprehensive review of expenditure 2014 (details supplied); and if he will make a statement on the matter. [39915/21]
356. Deputy Ged Nash asked the Minister for Finance the estimated yield minus costs of prioritising anti-fraud powers in Finance (No. 2) Act 2013 as set out in a comprehensive review of expenditure 2014 (details supplied); and if he will make a statement on the matter. [39914/21]
355. Deputy Ged Nash asked the Minister for Finance if a costing pathway with first year yield for equalisation of diesel and petrol excise rates over four years in tabular form will be provided; and if he will make a statement on the matter. [39913/21]
354. Deputy Ged Nash asked the Minister for Finance the estimated additional yield from a 25 cent increase per pack of 20 cigarettes with an additional 50% for RYO and a 50c increase with an additional 50% for RYO in tabular form; and if he will make a statement on the matter. [39909/21]
353. Deputy Ged Nash asked the Minister for Finance the yield to Exchequer from the betting duty in each of the past three years; the anticipated yield that would accrue to the Exchequer from increasing the betting duty from 2% to 3% and increasing the duty of 25% on commissions earned by betting intermediaries to 30%; and if he will make a statement on the matter. [39908/21]
352. Deputy Ged Nash asked the Minister for Finance the estimated cost to reintroduce a relief for rent credit as existed up to 2010 but without any age bands and available to all tax payers at the standard rate of income tax for amounts of rent paid (details supplied); and if he will make a statement on the matter. [39907/21]
351. Deputy Ged Nash asked the Minister for Finance the estimated cost of reintroducing tax relief at the standard rate on trade union subscriptions on the same basis as applied up to its abolition in 2011; and if he will make a statement on the matter. [39906/21]
350. Deputy Ged Nash asked the Minister for Finance the expected yield from introducing a digital services tax on the same basis as France, Italy and Spain with a 3% tax rate (details supplied); and if he will make a statement on the matter. [39904/21]
349. Deputy Ged Nash asked the Minister for Finance the estimated savings that would be made by ending the refundable element of the research and development tax credit from 1 January 2022; and if he will make a statement on the matter. [39903/21]
348. Deputy Ged Nash asked the Minister for Finance the estimated yield from raising the VAT rate for the tourism and hospitality sector from 9% to 13.5% in 2022; and if he will make a statement on the matter. [39902/21]
347. Deputy Ged Nash asked the Minister for Finance the estimated yield from a 1% levy applied to wealth in excess of €1 million for a single adult, double that for a couple; his views on the contention in a recent report (details supplied) that such a levy on wealth would raise approximately €248 million for the Exchequer; and if he will make a statement on the matter. [39901/21]
346. Deputy Ged Nash asked the Minister for Finance the yield to the Exchequer from CGT for the previous three years; the estimated yield to the Exchequer from reducing the CAT class A threshold to €250,000, the class B threshold to €25,000, and reducing the class C threshold to €13,000 at a rate of 33%, 36% and 40%, respectively, in tabular form; and if he will make a statement on the matter. [39900/21]
345. Deputy Ged Nash asked the Minister for Finance the estimated yield from removing the PAYE and earned income tax credits, which reduce final income tax liabilities, from taxpayers with incomes above €100,000 per year; and if he will make a statement on the matter. [39899/21]
344. Deputy Ged Nash asked the Minister for Finance the estimated saving to the Exchequer that would accrue from abolishing the help to buy scheme; and if he will make a statement on the matter. [39898/21]
343. Deputy Ged Nash asked the Minister for Finance the estimated yield from reducing the scale of agriculture and business CGT relief, respectively, from 90% to 50% of the taxable value of the relevant assets and capping the relief at €3 million. [39897/21]
342. Deputy Ged Nash asked the Minister for Finance the estimated yield from abolishing CGT relief that is given to property acquired between 7 December 2011 and 31 December 2014; and if he will make a statement on the matter. [39896/21]
341. Deputy Ged Nash asked the Minister for Finance the estimated yield from CGT retirement relief from applying a limit of €3 million or €1 million, respectively, to disposals or transfers to children or certain other close relations between the ages of 55 and 66; and if he will make a statement on the matter. [39895/21]
340. Deputy Ged Nash asked the Minister for Finance the estimated yield from abolishing the CGT retirement relief and from reducing the limit that currently applies to the relief on disposals or transfers to children or certain other close relations if made after the age of 66 from €3 million to €1 million; and if he will make a statement on the matter. [39894/21]
339. Deputy Ged Nash asked the Minister for Finance the estimated yield from abolishing entrepreneurs relief as provided for under section 597AA of the Taxes Consolidation Act 1997; and if he will make a statement on the matter. [39893/21]
338. Deputy Ged Nash asked the Minister for Finance the estimated yield from abolishing the primary private residence relief from capital gains tax and from capping the primary private residence relief from capital gains tax at €1 million; and if he will make a statement on the matter. [39892/21]
337. Deputy Ged Nash asked the Minister for Finance the estimated yield to the Exchequer by reducing the standard fund threshold from €2 million to €1 million; and if he will make a statement on the matter. [39891/21]
336. Deputy Ged Nash asked the Minister for Finance the estimated savings to the Exchequer by abolishing the current tax-free lump sum that can be withdrawn from a pension pot upon retirement and by reducing the current tax-free lump sum that can be withdrawn from a pension pot upon retirement from €200,000 to €100,000 or €50,000 respectively in tabular form; and if he will make a statement on the matter. [39890/21]
335. Deputy Ged Nash asked the Minister for Finance the estimated individual savings per relief and total savings to the Exchequer from applying only the standard rate of tax to all discretionary tax expenditures in tabular form; and if he will make a statement on the matter. [39887/21]
334. Deputy Ged Nash asked the Minister for Finance the estimated additional yield to the Exchequer from applying a higher rate of LPT of 0.25% or 0.2875% to properties valued over €750,001; and if he will make a statement on the matter. [39886/21]
333. Deputy Ged Nash asked the Minister for Finance the estimated additional yield to the Exchequer from applying a higher rate of LPT of 0.25% or 0.2875% to properties valued over €750,001, from increasing the higher rate of LPT to 0.3% on the balance of properties valued over €1.05 million and 0.4% on the balance of properties valued over €1.75 million in tabular form; and if he will make a statement on the matter. [39885/21]
332. Deputy Ged Nash asked the Minister for Finance the estimated yield to the Exchequer from reducing pension relief to the standard rate in 2022; and if he will make a statement on the matter. [39881/21]
331. Deputy Ged Nash asked the Minister for Finance the tax reliefs exempted from the high-income individual restriction; the estimated additional yield if those reliefs were not exempted; and if he will make a statement on the matter. [39880/21]
330. Deputy Ged Nash asked the Minister for Finance the estimated savings to the Exchequer by decreasing the current tax relief on bike to work schemes to €500; and if he will make a statement on the matter. [39879/21]
329. Deputy Ged Nash asked the Minister for Finance the number of persons who availed of the cycle to work scheme in each of the years 2017 to 2020 and to date in 2021; the cost of the scheme in each of the years; the number of persons who accessed the maximum amount of tax relief in each of those years; the average tax relief in each year; and if he will make a statement on the matter. [39878/21]
328. Deputy Ged Nash asked the Minister for Finance the projected yield from every €1 per tonne increase in the carbon tax; the estimated yield if there were a €10 increase in 2022; and if he will make a statement on the matter. [39877/21]
327. Deputy Ged Nash asked the Minister for Finance the projected yield from abolishing relief under section 604A; the cost to date to the Exchequer annually of this relief; and if he will make a statement on the matter. [39876/21]
326. Deputy Ged Nash asked the Minister for Finance the estimated cost to the Exchequer in 2021 and 2022 of the e-worker tax relief; and if he will make a statement on the matter. [39869/21]
325. Deputy Ged Nash asked the Minister for Finance the revenue raised by the domicile levy for the past three years in tabular form; the estimated revenue that would be raised from doubling the domicile levy from €200,000 to €400,000 under the existing criteria; and if he will make a statement on the matter. [39868/21]
324. Deputy Ged Nash asked the Minister for Finance the estimated cost or saving to the Exchequer in 2022 from applying alternative tax regime for VRT that would see the number of VRT bands increase from 11 to 14 as set out by the Tax Strategy Group 2020; if he will provide a comparison with the existing VRT system in tabular form; and if he will make a statement on the matter. [39867/21]
323. Deputy Ged Nash asked the Minister for Finance the estimated savings to the Exchequer from ending relief to conventional hybrids in 2022; and if he will make a statement on the matter. [39866/21]
322. Deputy Ged Nash asked the Minister for Finance the estimated saving to the Exchequer in 2022 from reducing the cap on BIK relief for electric cars from €50,000 to €35,000; and if he will make a statement on the matter. [39865/21]
321. Deputy Ged Nash asked the Minister for Finance the anticipated savings to the Exchequer in 2022 from ending the rent-a-room relief; and if he will make a statement on the matter. [39864/21]
320. Deputy Ged Nash asked the Minister for Finance the anticipated savings to the Exchequer in 2022 from ending the employment and investment incentive scheme, the key employee engagement programme, the special assignee relief programme and the foreign earnings deduction in tabular form; and if he will make a statement on the matter. [39863/21]
319. Deputy Ged Nash asked the Minister for Finance the estimated cost to the Exchequer of removing stamp duty on credit cards; and if he will make a statement on the matter. [39862/21]
318. Deputy Ged Nash asked the Minister for Finance the gross amount of tax relief provided for pension contributions in each of the past five years for which full figures are available in tabular form. [39861/21]
209. Deputy Ged Nash asked the Minister for Transport the estimated cost to the Exchequer of ending the additional charge on quarterly and half-yearly motor tax payments; and if he will make a statement on the matter. [39936/21]
208. Deputy Ged Nash asked the Minister for Transport his plans to reform the calculation method for quarterly, half-yearly and annual charging for motor car tax; his views on whether the system unfairly and excessively overcharges those motorists in the lower income brackets that avail of the quarterly or half-yearly charge; and his plans to reform the motor car tax system. [39884/21]
200. Deputy Ged Nash asked the Minister for Transport the estimated annual cost of subsiding free public transport travel for all in full-time and part-time education in Ireland, including all those in primary, secondary and tertiary education. [39766/21]
74. Deputy Ged Nash asked the Minister for the Environment, Climate and Communications the estimated yield from expanding the plastic bag levy to include medium-weight plastic bags and increasing the tax from 22c to 25c from 1 January 2022, in tabular form; and if he will make a statement on the matter. [39923/21]
73. Deputy Ged Nash asked the Minister for the Environment, Climate and Communications the estimated yield from a 10 or 25 cent levy on every plastic bottle sold in Ireland, a 10 or 25 cent levy on every fruit and vegetable sold in plastic and a 10 or 25 cent levy on disposable takeaway containers in tabular form; and if he will make a statement on the matter. [39922/21]
72. Deputy Ged Nash asked the Minister for the Environment, Climate and Communications the status of the introduction of the coffee cup levy; the estimated yield from a 25 cent levy on every disposable coffee cup in tabular form; and if he will make a statement on the matter. [39921/21]