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Records
Question· writtenPQ 140asked
Ireland · Dáil Éireann · 15 May 2018
140. Deputy Pearse Doherty asked the Minister for Finance if the €400 million allocated to public sector pay he specified at the Oireachtas Select Committee on Budgetary Oversight on 18 April 2018 was included in the calculations for the fiscal space already published; if it represents additional public pay agreements since budget 2018 and reduces the €3.2 billion of fiscal space forecast to be available for budget 2019; and if he will make a statement on the matter. [21133/18]
Question· writtenPQ 139asked
Ireland · Dáil Éireann · 15 May 2018
139. Deputy Pearse Doherty asked the Minister for Finance if the €400 million earmarked for demographic change he specified at the Oireachtas Select Committee on Budgetary Oversight on 18 April 2018 was included in the calculations for the fiscal space already published; if it represents additional demographic pressures since budget 2018 and reduces the €3.2 billion of fiscal space forecast to be available for budget 2019; and if he will make a statement on the matter. [21132/18]
Question· writtenPQ 136asked
Ireland · Dáil Éireann · 15 May 2018
136. Deputy Pearse Doherty asked the Minister for Finance his views on whether the Revenue Commissioners guidance in 2017 on the taxation of temporary foreign workers is unclear or in need of revision; and if he will make a statement on the matter. [20961/18]
Question· writtenPQ 129asked
Ireland · Dáil Éireann · 15 May 2018
129. Deputy Bernard J. Durkan asked the Tánaiste and Minister for Foreign Affairs and Trade the extent to which it is planned to ensure that Ireland's position as a member of the EU is not diminished in the course of Brexit-related discussions or EU-generated reviews of taxation or other structural reviews; and if he will make a statement on the matter. [21473/18]
Question· writtenPQ 197asked
Ireland · Dáil Éireann · 10 May 2018
197. Deputy Louise O'Reilly asked the Minister for Health the proposals that have been or are being developed by his Department relating to the roll-out of evidence-based fiscal measures in support of healthy eating in addition to the sugar-sweetened drinks levy; if this will be considered; the research being carried out on other fiscal measures on high in fat, sugar or salt, HFSS, products to reduce their consumption; and if he will make a statement on the matter. [20583/18]
Question· writtenPQ 242asked
Ireland · Dáil Éireann · 8 May 2018
242. Deputy Billy Kelleher asked the Minister for Business, Enterprise and Innovation if a sizeable number of applications made on notice to the Registrar of Companies for the section 343 waiver has raised the mental health issues of accountancy practitioners in dealing with a highly stressful environment of satisfying the statutory requirements and meeting deadlines with taxation and CRO matters. [20199/18]
Question· writtenPQ 112asked
Ireland · Dáil Éireann · 8 May 2018
112. Deputy Maureen O'Sullivan asked the Minister for Finance the adjustment made for indexation of income tax bands and income tax rates when calculating the fiscal space for budget 2018. [19651/18]
Question· writtenPQ 111asked
Ireland · Dáil Éireann · 8 May 2018
111. Deputy Maureen O'Sullivan asked the Minister for Finance the expected net effect of carryover measures carried over for 2019 as a result of budget 2017 measures; the way in which it is accounted for in the fiscal space projections; and if he will make a statement on the matter. [19650/18]
Question· writtenPQ 82asked
Ireland · Dáil Éireann · 8 May 2018
82. Deputy Shane Cassells asked the Minister for Housing, Planning and Local Government the way in which he plans to address the anticipated shortfall of income of €260 million to the Local Government Fund over the next six years due to a reduction in motor taxation receipts by this amount as outlined in the special report compiled by the Comptroller and Auditor General; and the impact of this reduction in income to the provision of local authority services. [19834/18]
Question· writtenPQ 100asked
Ireland · Dáil Éireann · 1 May 2018
100. Deputy Michael McGrath asked the Minister for Finance the stamp duty received in each month from January to March 2018 against the budgeted intake for those months by agricultural property, commercial property, residential property and other properties based on the Fiscal Monitor for March 2018; and if he will make a statement on the matter. [19081/18]
Question· writtenPQ 96asked
Ireland · Dáil Éireann · 1 May 2018
96. Deputy Tom Neville asked the Minister for Finance his views on a double taxation anomaly whereby a UK resident pays tax on the income from a property in Ireland in both jurisdictions; and if he will make a statement on the matter. [19021/18]
Question· writtenPQ 90asked
Ireland · Dáil Éireann · 1 May 2018
90. Deputy Michael McGrath asked the Minister for Finance if payments made by a company (details supplied) into the escrow account will be deemed to be Government revenue under European fiscal rules at the time the moneys are paid; if the escrow account will be deemed on or off-balance sheet; and if he will make a statement on the matter. [18755/18]
Question· writtenPQ 129asked
Ireland · Dáil Éireann · 24 April 2018
129. Deputy Eoin Ó Broin asked the Minister for Finance the progress he and his officials have made on examining the impact of the EUROSTAT reclassification of tier 3 AHBs to become part of the local government subsector; and if he will make a statement on the matter. [17858/18]
Question· writtenPQ 128asked
Ireland · Dáil Éireann · 24 April 2018
128. Deputy Pearse Doherty asked the Minister for Finance the estimated impact on fiscal space in 2019 and beyond of a failure to reach the medium term objective in 2018, in legal and accounting terms in tabular form with the fiscal space in 2019 and beyond in such a situation. [17755/18]
Question· writtenPQ 123asked
Ireland · Dáil Éireann · 24 April 2018
123. Deputy Michael McGrath asked the Minister for Finance the reason the risk of harmonised European corporation tax and harmonised European digital tax has not been specifically included in the Table 19 fiscal risk assessment matrix in the stability programme update 2018; and if he will make a statement on the matter. [17704/18]
Question· writtenPQ 122asked
Ireland · Dáil Éireann · 24 April 2018
122. Deputy Michael McGrath asked the Minister for Finance if a convergence margin will apply in the calculation of net fiscal space for 2019 as a result of Ireland potentially not meeting its MTO in 2018 as stated in the stability programme update 2018; and if he will make a statement on the matter. [17703/18]
Question· writtenPQ 115asked
Ireland · Dáil Éireann · 19 April 2018
115. Deputy Barry Cowen asked the Minister for Finance further to Parliamentary Question No. 74 of 30 November 2017, if the portion of the Exchequer capital spending in 2019, 2020 and 2021 as per Table 3.1 is in addition to that previously allocated and so would not be accounted for in the net fiscal space referenced (details supplied); the adjusted net fiscal space for each of the three years accounting for the Exchequer spending in Table 3.1; and if he will make a statement on the matter. [17150/18]
Question· writtenPQ 271asked
Ireland · Dáil Éireann · 17 April 2018
271. Deputy Michael McGrath asked the Minister for Finance if the options set out in the report of the working group on the tax and fiscal treatment of rental accommodation providers dated September 2017 have been considered; his views on the short-term, medium-term and long-term options; and if he will make a statement on the matter. [16305/18]
Question· writtenPQ 230asked
Ireland · Dáil Éireann · 17 April 2018
230. Deputy Pearse Doherty asked the Minister for Finance the way in which the Central Bank surpluses are factored into the fiscal space for the coming period; if an expected decline in the surplus is factored into such calculations; and if he will make a statement on the matter. [15295/18]
Question· writtenPQ 222asked
Ireland · Dáil Éireann · 17 April 2018
222. Deputy Michael McGrath asked the Minister for Finance if dividends from each of the State-supported banks are deemed under EU fiscal rules to be financial transactions; if the receipt of dividends is recorded as revenue in the national accounts when they are received; if moneys from the dividends are paid into the Exchequer or into the Ireland Strategic Investment Fund; and if he will make a statement on the matter. [15164/18]
Question· writtenPQ 221asked
Ireland · Dáil Éireann · 17 April 2018
221. Deputy Clare Daly asked the Minister for Finance the reason the standard cut-off income rate for PAYE taxation is different for married couples with one income as distinct from married couples with two incomes; if an assessment has been carried out of the discriminatory impact this has on married persons who stayed at home to raise their children; his plans regarding same; and if he will make a statement on the matter. [15154/18]
Question· writtenPQ 215asked
Ireland · Dáil Éireann · 17 April 2018
215. Deputy Pearse Doherty asked the Minister for Finance the estimated cost if a member state's contribution to the EU budget was to increase by 0.1%, 0.2% and 0.3%, respectively, of gross national income, GNI, for the period of the next multi-annual financial framework, by each case in each year; the estimated impact on fiscal space of these increases; and if he will make a statement on the matter. [14999/18]
Question· writtenPQ 213asked
Ireland · Dáil Éireann · 17 April 2018
213. Deputy Barry Cowen asked the Minister for Finance further to Parliamentary Question No. 74 of 30 November 2017 and Table 4 in the summer economic statement in 2017, if the planned investment in the rainy day fund needs to be deducted from the net fiscal space figures of €3.2 billion in 2019, €3.5 billion in 2020 and €3.6 billion in 2021; if the remaining net fiscal space after the rainy day fund contributions have been deducted is €2.7 billion in 2019, €3 billion in 2020 and €3.1 billion in 2021; and if he will make a statement on the matter. [16619/18]
Question· writtenPQ 109asked
Ireland · Dáil Éireann · 29 March 2018
109. Deputy Stephen S. Donnelly asked the Minister for Finance if his Department is investigating whether additional changes are required for the taxation of section 110 companies; and if he will make a statement on the matter. [14776/18]
Question· writtenPQ 108asked
Ireland · Dáil Éireann · 29 March 2018
108. Deputy Stephen S. Donnelly asked the Minister for Finance if he will report on the additional tax take by the State gained through changes to the taxation of section 110 companies introduced in 2016 and 2017; and if he will make a statement on the matter. [14775/18]
Question· writtenPQ 137asked
Ireland · Dáil Éireann · 28 March 2018
137. Deputy Bernard J. Durkan asked the Minister for Finance if he remains satisfied that the European Commission and Council remain fully committed to the principles that taxation remains the prerogative of member states and that other means are not used to circumnavigate this principle; and if he will make a statement on the matter. [14489/18]
Question· writtenPQ 121asked
Ireland · Dáil Éireann · 27 March 2018
121. Deputy Jan O'Sullivan asked the Minister for Finance his views on digital taxation in particular current developments in the EU; and if he will make a statement on the matter. [13621/18]
Question· writtenPQ 99asked
Ireland · Dáil Éireann · 27 March 2018
99. Deputy Stephen S. Donnelly asked the Minister for Finance if he has discussed the impact on Ireland and other EU member states of planned changes to taxation in the USA. [5421/18]
Question· writtenPQ 73asked
Ireland · Dáil Éireann · 27 March 2018
73. Deputy Dara Calleary asked the Minister for Finance the fiscal rules surrounding the expected surplus from NAMA; if it will be considered a financial transaction; if it will be possible to utilise the proceeds for expenditure without impact on the expenditure benchmark; and if he will make a statement on the matter. [13128/18]
Question· writtenPQ 64asked
Ireland · Dáil Éireann · 22 March 2018
64. Deputy Dara Calleary asked the Minister for Public Expenditure and Reform the GDP growth forecasts for each year up to 2027 upon which the national development plan is based; if these growth forecasts account for Brexit as outlined by both the ESRI report and the Copenhagen report on Brexit; the amount of the available fiscal space for 2019, 2020 and 2021 that has been used up from the national development plan; if the Exchequer borrowing requirement will be raised as a result of the national development plan; if the Irish Fiscal Advisory Council, IFAC, has been consulted specifically in relation to the borrowing requirements; and if he will make a statement on the matter. [11317/18]
Question· writtenPQ 36asked
Ireland · Dáil Éireann · 22 March 2018
36. Deputy Dara Calleary asked the Minister for Public Expenditure and Reform the GDP growth forecasts for each year up to 2027 upon which the national development plan is based; if these growth forecasts account for Brexit as outlined by both the ESRI report and the Copenhagen report on Brexit; the amount of available fiscal space for 2019, 2020 and 2021 which has been used up from the national development plan; if the Exchequer borrowing requirement will be raised as a result of the national development plan; if IFAC has been consulted specifically in relation to the borrowing requirements; and if he will make a statement on the matter. [13125/18]
Question· writtenPQ 1037asked
Ireland · Dáil Éireann · 20 March 2018
1037. Deputy Joan Collins asked the Minister for Housing, Planning and Local Government the revenue raised by commercial water charges versus general taxation spend on water services since 2007. [12257/18]
Question· writtenPQ 75asked
Ireland · Dáil Éireann · 8 March 2018
75. Deputy Pearse Doherty asked the Minister for Finance if the proposed deferred share bonus scheme of a bank (details supplied) would be subject to the excess bank remuneration charge of 45%; if a change to the taxation of non-standard performance related bank remuneration for the bank's executives would require legislative changes; and if he will make a statement on the matter. [11560/18]
Question· writtenPQ 160asked
Ireland · Dáil Éireann · 27 February 2018
160. Deputy Pearse Doherty asked the Minister for Finance the revised net fiscal space figures in view of the National Development Plan 2019 to 2023. [9367/18]
Question· writtenPQ 74asked
Ireland · Dáil Éireann · 22 February 2018
74. Deputy Michael McGrath asked the Minister for Public Expenditure and Reform if the Irish Fiscal Advisory Council was consulted on the €116 billion announced in the national development plan 2018 to 2027; if so, the details of the consultation; and if he will make a statement on the matter. [9088/18]
Question· writtenPQ 59asked
Ireland · Dáil Éireann · 22 February 2018
59. Deputy Thomas P. Broughan asked the Minister for Finance his views on deposit and withdrawal mechanisms if the Government proceeds to establish a rainy day fund. [9137/18]
Question· writtenPQ 50asked
Ireland · Dáil Éireann · 22 February 2018
50. Deputy Michael McGrath asked the Minister for Finance the net fiscal space for 2019, 2020 and 2021 accounting for the national development plan 2018 to 2027; and if he will make a statement on the matter. [9085/18]
Question· writtenPQ 49asked
Ireland · Dáil Éireann · 22 February 2018
49. Deputy Michael McGrath asked the Minister for Finance if the Exchequer borrowing requirement will be revised in each of the years 2018 to 2027, further to the announcement of the national development plan 2018 to 2027; the general debt developments (details supplied), in tabular form; the amount by which the Exchequer borrowing requirement will be revised in each of the years; and if he will make a statement on the matter. [9084/18]
Question· writtenPQ 607asked
Ireland · Dáil Éireann · 6 February 2018
607. Deputy Barry Cowen asked the Minister for Housing, Planning and Local Government if the €200 million raised by the Housing Finance Agency for the purposes of the newly announced local authority loan scheme constitutes on balance sheet general government expenditure for the purposes of calculating fiscal space; and if he will make a statement on the matter. [5334/18]
Question· writtenPQ 346asked
Ireland · Dáil Éireann · 1 February 2018
346. Deputy Barry Cowen asked the Minister for Housing, Planning and Local Government his views on the re-classification of approved housing bodies as part of general government expenditure; the impact on the calculation of fiscal space; the timeframe for such calculations; and if he will make a statement on the matter. [5146/18]
Question· writtenPQ 74asked
Ireland · Dáil Éireann · 1 February 2018
74. Deputy Catherine Martin asked the Minister for Finance his views on whether a company's (details supplied) potential tax liability of €13 billion will accrue here or the US should the European Court of Justice find in favour of the August 2016 European Commission ruling; and his further views on whether the moves at EU level towards territorial taxation will result in retrospective mechanisms being used by EU countries to ensure taxation due to them will be repatriated. [5099/18]
Question· writtenPQ 110asked
Ireland · Dáil Éireann · 30 January 2018
110. Deputy Thomas P. Broughan asked the Minister for Finance his views on the latest proposals by the EU on taxation of the digital industries within the European Union and its impact on corporation tax receipts here in the future; and if he will make a statement on the matter. [3995/18]
Question· oralPQ 77asked
Ireland · Dáil Éireann · 30 January 2018
77. Deputy Pearse Doherty asked the Minister for Finance the way in which he is defending Irish interests in matters of taxation in view of the move by some in the EU to harmonise and federalise tax policies; and if he will make a statement on the matter. [4313/18]
Question· writtenPQ 648asked
Ireland · Dáil Éireann · 23 January 2018
648. Deputy Róisín Shortall asked the Minister for Housing, Planning and Local Government his views on the indication by the Central Statistics Office that it will reclassify approved housing bodies as being on-balance sheet; and the implications for public expenditure, the fiscal space and provision of funding for social housing arising from the decision. [2560/18]
Question· writtenPQ 507asked
Ireland · Dáil Éireann · 23 January 2018
507. Deputy Paul Murphy asked the Minister for Transport, Tourism and Sport if he will exempt the Blood Bikes Ireland scheme from motor taxation; and if he will make a statement on the matter. [3325/18]
Question· writtenPQ 363asked
Ireland · Dáil Éireann · 18 January 2018
363. Deputy Dara Calleary asked the Minister for Culture, Heritage and the Gaeltacht the reason for the €1 million in capital underspend in her Department as outlined in the fiscal monitor for December 2017; and if she will make a statement on the matter. [2491/18]
Question· writtenPQ 333asked
Ireland · Dáil Éireann · 18 January 2018
333. Deputy Dara Calleary asked the Minister for Employment Affairs and Social Protection the reason for the €2 million in capital underspend in her Department as outlined in the fiscal monitor for December 2017; and if she will make a statement on the matter. [2496/18]
Question· writtenPQ 321asked
Ireland · Dáil Éireann · 18 January 2018
321. Deputy Dara Calleary asked the Minister for Rural and Community Development the reason for the €22 million in capital underspend in his Department as outlined in the fiscal monitor for December 2017; and if he will make a statement on the matter. [2498/18]
Question· writtenPQ 272asked
Ireland · Dáil Éireann · 18 January 2018
272. Deputy Dara Calleary asked the Minister for Transport, Tourism and Sport the reason for the €6 million in capital underspend in his Department as outlined in the fiscal monitor for December 2017; and if he will make a statement on the matter. [2497/18]
Question· writtenPQ 256asked
Ireland · Dáil Éireann · 18 January 2018
256. Deputy Dara Calleary asked the Minister for Communications, Climate Action and Environment the reason for the €14 million in capital underspend in his Department as outlined in the fiscal monitor for December 2017; and if he will make a statement on the matter. [2492/18]