91. Deputy Michael McGrath asked the Minister for Finance the number of companies availing of the knowledge development box; the cost of the programme in 2016; the number of MNEs obtaining the relief in 2016; the cost of these claims; the number of MNEs that were expected to claim the relief; the number of SMEs that claimed the relief; the cost of these claims; the number of SMEs that were expected to claim the relief; and if he will make a statement on the matter. [53750/17]
90. Deputy Michael McGrath asked the Minister for Finance the reason for the shortfall in income tax compared with target as outlined in the November 2017 fiscal monitor; if he will provide an outturn versus target breakdown of income tax, by PAYE, self-assessment income tax, universal social charge and other classifications of income tax in 2017; and if he will make a statement on the matter. [53749/17]
89. Deputy Michael McGrath asked the Minister for Finance the amount invested by Activate Capital in 2017; the average interest charged on the finance provided; the number of homes completed in each of the years since its creation including 2017; the way in which the rate of interest will compare to the new Home Building Finance Ireland rate; and if he will make a statement on the matter. [53748/17]
88. Deputy Michael McGrath asked the Minister for Finance the annual cost of the research and development tax credit in each year since 2012, including 2017; the number of multinationals claiming the credit in each of these years; the taxable profits of the multinationals that claimed the research and development credit in each of these years; the number of SMEs claiming the credit in each of these years; the taxable profits of the SMEs that claimed the research and development credit in each of these years; and if he will make a statement on the matter. [53747/17]
87. Deputy Michael McGrath asked the Minister for Finance the annual return from ISIF in each of the years since its creation including 2017; the annual return from the global portfolio, domestic portfolio and directed portfolio respectively in each of the years; and if he will make a statement on the matter. [53746/17]
86. Deputy Michael McGrath asked the Minister for Finance the number of mortgage holders that will still avail of MIR on 1 January 2018 in view of the changes announced in budget 2018; the number of mortgages that will still avail of MIR; the projected cost of MIR in 2018; and if he will make a statement on the matter. [53745/17]
85. Deputy Michael McGrath asked the Minister for Finance the number of mortgage holders availing of mortgage interest relief, MIR; the number of mortgages availing of MIR; the cost in 2017 of MIR; and if he will make a statement on the matter. [53744/17]
84. Deputy Michael McGrath asked the Minister for Finance the number and value of EIIS claims made each month for the past 24 months; the number and value of claims left outstanding each month for the past 24 months; the average time taken to process each claim; the way in which the EU state aid rules have affected the number of claims under the EIIS; and if he will make a statement on the matter. [53743/17]
83. Deputy Michael McGrath asked the Minister for Finance the number of entities availing of the EIIS; the number of which are private investors, SMEs and microenterprises; the average annual relief for each private investor, SME and microenterprise; the annual cost of the scheme; the number of persons employed as a direct result of the scheme; and if he will make a statement on the matter. [53742/17]
82. Deputy Michael McGrath asked the Minister for Finance his strategies for returning each of the State-supported banks fully to the private sector; the timeframe for the full privatisation of each of the banks; the individual value of the State’s shareholding in each of the banks; the specific parameters that have to be met before further share sales take place; if he will be informing Dáil Éireann before proceeding with such sales; and if he will make a statement on the matter. [53741/17]
81. Deputy Michael McGrath asked the Minister for Finance the number and value of claims paid out by the State Claims Agency in each the past five years; the number and value of claims that were settled out of court; the number and value of claims settled as a result of a court decision; and if he will make a statement on the matter. [53740/17]
80. Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 74 of 30 November 2017, the way in which local property tax is accounted for in the base calculation of net fiscal space; the impact in each of the years 2019, 2020 and 2021 from local property tax; if the impact incorporates the revaluation of properties expected to take place; and if he will make a statement on the matter. [53739/17]
79. Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 74 of 30 November 2017, if demographic effects have been factored into the base for the calculation of the net fiscal space for 2019, 2020 and 2021; the amount of these effects; and if he will make a statement on the matter. [53738/17]
78. Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 74 of 30 November 2017, if there are outstanding costs in relation to Irish Water that will affect the net fiscal space for 2019, 2020 and 2021; if changes made in 2017 in relation to Irish Water and water provision have been factored into the base for the net fiscal space; and if he will make a statement on the matter. [53737/17]
77. Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 74 of 30 November 2017, if the figures given for net fiscal space for 2019, 2020 and 2021 include the capital envelope of €4.3 billion outlined in Exchequer capital envelopes 2018 to 2021; if these effects have been smoothed over the four years; and if he will make a statement on the matter. [53736/17]
76. Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 74 of 30 November 2017, if the figures given for net fiscal space for 2019, 2020 and 2021 include indexation measures; the amount by which they impacted on the net fiscal space from indexation measures in the three years; and if he will make a statement on the matter. [53735/17]
75. Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 74 of 30 November 2017, if the figures given for net fiscal space for 2019, 2020 and 2021 include the changes announced in mortgage interest relief; the amount by which they impacted on the net fiscal space from the changes in the three years; and if he will make a statement on the matter. [53734/17]
74. Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 74 of 30 November 2017, if the figures given for net fiscal space for 2019, 2020 and 2021 include the public pay agreement; the amount by which they impacted on the net fiscal space from the public pay agreement in each of the three years; and if he will make a statement on the matter. [53733/17]
73. Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 74 of 30 November 2017, if the figures given for net fiscal space for 2019, 2020 and 2021 include the changes announced in budget 2018; the amount by which they impacted on the net fiscal space from budget 2018 in the each of three years; and if he will make a statement on the matter. [53732/17]
72. Deputy Michael McGrath asked the Minister for Finance his plans to compensate private pension holders that had a pension levy imposed on their pension funds for a number of years as part of the jobs initiative of 2011; if his attention has been drawn to the fact that this levy resulted in permanently reduced pensions for many current and future pensioners; and if he will make a statement on the matter. [53584/17]
71. Deputy Michael McGrath asked the Minister for Finance the status of legal proceedings in which he and the Attorney General are cited as the defendants (details supplied); and if he will make a statement on the matter. [53581/17]
70. Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 149 of 5 December 2017, if the help-to-buy scheme applies in this instance (details supplied). [53577/17]
88. Deputy Michael McGrath asked the Minister for Finance the reason the insurance compensation fund cannot pay more frequently than once every six months; if the restriction is in primary legislation or in regulations; the specific provision or provisions that imposes this restriction; and if he will make a statement on the matter. [53468/17]
556. Deputy Michael McGrath asked the Minister for Culture, Heritage and the Gaeltacht if she has received a request for additional funding for a project (details supplied) in County Cork in addition to the €12 million committed to by the Government; the process to assess such funding requests; the timeframe for same; and if she will make a statement on the matter. [52983/17]
536. Deputy Michael McGrath asked the Minister for Housing, Planning and Local Government if a landlord is obliged at the request of an existing tenant to sign up to the housing assistance payment scheme in respect of a tenancy which is already in place; if that obligation changes over time; and if he will make a statement on the matter. [52642/17]
476. Deputy Michael McGrath asked the Minister for Children and Youth Affairs if she will address a matter raised in correspondence (details supplied) regarding the early childhood care and education, ECCE, programme; and if she will make a statement on the matter. [53022/17]
356. Deputy Michael McGrath asked the Minister for Health when he expects a person (details supplied) in County Cork will be seen as an outpatient at the national rehabilitation hospital, Dún Laoghaire; and if he will make a statement on the matter. [53116/17]
355. Deputy Michael McGrath asked the Minister for Health his plans to ensure that respite care is urgently provided for a person (details supplied) in County Cork in view of the exceptional circumstances that now apply. [53114/17]
132. Deputy Michael McGrath asked the Minister for Finance the profile of goods seized by the Revenue Commissioner at each port for non-compliance with excise obligations; the quantity, nature and estimated market value of the goods concerned; the number and value of goods successfully claimed by the owner; the fate of goods not claimed by the owner in each of the years 2012 to 2016 and to date in 2017; and if he will make a statement on the matter. [53139/17]
130. Deputy Michael McGrath asked the Minister for Finance the person or body that is the liable party in respect of the local property tax in circumstances in which a receiver has been appointed to a property; if the liable person differs depending on whether the borrower has consented to the appointment of the receiver or the receiver has been formally appointed in line with the statutory provisions; and if he will make a statement on the matter. [53089/17]
129. Deputy Michael McGrath asked the Minister for Finance the person or body that is the liable party in respect of income tax relating to income being paid to a receiver in the form of rental income on residential and-or commercial property; if the liable person differs depending on whether the borrower has consented to the appointment of the receiver or the receiver has been formally appointed in line with the statutory provisions; and if he will make a statement on the matter. [53088/17]
124. Deputy Michael McGrath asked the Minister for Finance the insurance firms licensed to sell motor insurance here whose prudential regulation is in another EU country and which are regulated here for conduct of business purposes only. [52890/17]
185. Deputy Michael McGrath asked the Minister for Communications, Climate Action and Environment if newspaper and print media are covered in his brief; if not, the Minister responsible for the area; and if he will make a statement on the matter. [52366/17]
92. Deputy Michael McGrath asked the Minister for Justice and Equality the status of his departmental review on defamation that was scheduled to conclude in September 2017; and if he will make a statement on the matter. [52367/17]
63. Deputy Michael McGrath asked the Minister for Finance the position regarding the European VAT rules for newspapers and print media; if it is possible under the current or proposed rules to move the industry to zero rated; if it will remain the case that a country is only permitted two lower rates of VAT; and if he will make a statement on the matter. [52368/17]
62. Deputy Michael McGrath asked the Minister for Finance the annual interest charged on appeals outstanding that are with the Tax Appeals Commission; if interest is paid by the Revenue Commissioners for holding money that has been determined by the Tax Appeals Commission as being wrongfully collected; if so, the annual interest rate; and if he will make a statement on the matter. [52365/17]
61. Deputy Michael McGrath asked the Minister for Finance the number of full-time tax commissioners working for the Tax Appeals Commission; the number of part-time commissioners; the number of all other staff both part-time and full-time working for the commission; and if he will make a statement on the matter. [52364/17]
60. Deputy Michael McGrath asked the Minister for Finance the average timeframe it takes for a tax appeal in the Tax Appeals Commission to take from the submission of the appeal to its conclusion; the average timeframe it takes between a hearing being heard and the determination been made; and if he will make a statement on the matter. [52363/17]
59. Deputy Michael McGrath asked the Minister for Finance the number of appeals before the Tax Appeals Commission that have been concluded since January 2016 that have been settled; the value settled; the number that have been withdrawn; the value these amounted to; the number of cases that have been heard; the value these appeals amounted to; and if he will make a statement on the matter. [52362/17]
58. Deputy Michael McGrath asked the Minister for Finance the number of new appeals brought before the Tax Appeals Commission in each month since January 2016; the number of cases concluded in each month since January 2016; and if he will make a statement on the matter. [52361/17]
57. Deputy Michael McGrath asked the Minister for Finance the age and value of tax appeals before the Tax Appeals Commission by those aged 0 to 1 year old, between 2 and 5 years old, between 6 and 10 years old and those more the 10 years old, respectively, in tabular form; and if he will make a statement on the matter. [52360/17]
56. Deputy Michael McGrath asked the Minister for Finance the number of tax appeals before the Tax Appeals Commission; the value of tax these disputes amount to; the appeals by the number below €10,000, between €10,000 and €50,000, between €50,000 and €1 million, between €1 million and €5 million and the number above €5 million, respectively, in tabular form; and if he will make a statement on the matter. [52359/17]
97. Deputy Michael McGrath asked the Minister for Finance his plans to change the law in respect of the 25% maximum tax free lump sum drawdown of certain pension schemes before 75 years of age ; the rules in this area; and if he will make a statement on the matter. [52171/17]
149. Deputy Michael McGrath asked the Minister for Finance if a property (details supplied) in County Cork qualifies under the help-to-buy scheme. [51983/17]
91. Deputy Michael McGrath asked the Minister for Finance the first and full-year cost of increasing the group C CAT threshold from €16,250 to €21,250 and €26,250; and if he will make a statement on the matter. [51356/17]
90. Deputy Michael McGrath asked the Minister for Finance the first and full-year cost of increasing the group B CAT threshold from €32,150 to €37,150 and €42,150; and if he will make a statement on the matter. [51355/17]
89. Deputy Michael McGrath asked the Minister for Finance the first and full-year cost of increasing the group A capital acquisitions tax, CAT, threshold from €310,000 to €320,000, €330,000, €340,000 and €350,000; and if he will make a statement on the matter. [51354/17]
88. Deputy Michael McGrath asked the Minister for Finance the first and full-year cost of increasing the farmers' flat rate addition of between 5.4% and 6% to 6.5%; and if he will make a statement on the matter. [51353/17]
87. Deputy Michael McGrath asked the Minister for Finance the first and full-year cost of increasing the lifetime limit for the capital gains tax entrepreneurial relief from €1 million to €15 million; and if he will make a statement on the matter. [51352/17]