Dáil Éireann Debate, Tuesday - 6 October 2009
242 Deputy Joan Burton asked the Minister for Finance the amount of tax revenue which would be raised on a 2010 and full year basis by discontinuing tax relief on service charges in view of the relevant recommendation set out in the Commission on Taxation Report 2009. [34691/09]
View answer305 Deputy Joan Burton asked the Minister for Finance the amount of tax revenue which would be raised on a 2010 and full year basis by discontinuing capital allowances for childcare facilities in view of the relevant recommendation set out in the Commission on Taxation Report 2009. [33776/09]
View answer306 Deputy Joan Burton asked the Minister for Finance the amount of tax revenue which would be raised on a 2010 and full year basis by discontinuing the income tax exemption for childcare service providers in view of the relevant recommendation set out in the Commission on Taxation Report 2009. [33777/09]
View answer307 Deputy Joan Burton asked the Minister for Finance the amount of tax revenue which would be raised on a 2010 and full year basis by discontinuing the exemption of employer-provided childcare from the benefit-in-kind charge in view of the relevant recommendation set out in the Commission on Taxation Report 2009. [33778/09]
View answer308 Deputy Joan Burton asked the Minister for Finance the amount of tax revenue which would be raised on a 2010 and full year basis by discontinuing mortgage interest relief for all outside the first time buyer category in view of the relevant recommendation set out in the Commission on Taxation Report 2009. [33779/09]
View answer309 Deputy Joan Burton asked the Minister for Finance the amount of tax revenue which would be raised on a 2010 and full year basis by discontinuing income tax relief for rent paid for private rented accommodation in view of the relevant recommendation set out in the Commission on Taxation Report 2009. [33780/09]
View answer310 Deputy Joan Burton asked the Minister for Finance the amount of tax revenue which would be raised on a 2010 and full year basis by discontinuing income tax relief for service charges in view of the relevant recommendation set out in the Commission on Taxation Report 2009. [33781/09]
View answer311 Deputy Joan Burton asked the Minister for Finance the amount of tax revenue which would be raised on a 2010 and full year basis by discontinuing rent a room relief in view of the relevant recommendation set out in the Commission on Taxation Report 2009. [33782/09]
View answer312 Deputy Joan Burton asked the Minister for Finance the amount of tax revenue which would be raised on a 2010 and full year basis by discontinuing capital gains tax and stamp duty exemptions on the disposal of sites to a child in view of the relevant recommendation set out in the Commission on Taxation Report 2009. [33783/09]
View answer313 Deputy Joan Burton asked the Minister for Finance the amount of tax revenue which would be raised on a 2010 and full year basis by discontinuing tax relief for nursing home expenses in view of the relevant recommendation set out in the Commission on Taxation Report 2009. [33784/09]
View answer314 Deputy Joan Burton asked the Minister for Finance the amount of tax revenue which would be raised on a 2010 and full year basis by discontinuing tax relief for long-term care policies in view of the relevant recommendation set out in the Commission on Taxation Report 2009, . [33785/09]
View answer315 Deputy Joan Burton asked the Minister for Finance the amount of tax revenue which would be raised on a 2010 and full year basis by discontinuing the incapacitated child tax credit in view of the relevant recommendation set out in the Commission on Taxation Report 2009,. [33786/09]
View answer316 Deputy Joan Burton asked the Minister for Finance the amount of tax revenue which would be raised on a 2010 and full year basis by discontinuing the dependent relative tax credit in view of the relevant recommendation set out in the Commission on Taxation Report 2009. [33787/09]
View answer317 Deputy Joan Burton asked the Minister for Finance the amount of tax revenue which would be raised on a 2010 and full year basis by discontinuing the entitlement to capital gains tax relief on the disposal of a principal private residence occupied by a dependent relative in view of the relevant recommendation set out in the Commission on Taxation Report 2009. [33788/09]
View answer318 Deputy Joan Burton asked the Minister for Finance the amount of tax revenue which would be raised on a 2010 and full year basis by discontinuing the blind person’s tax credit in view of the relevant recommendation set out in the Commission on Taxation Report 2009. [33789/09]
View answer319 Deputy Joan Burton asked the Minister for Finance the amount of tax revenue which would be raised on a 2010 and full year basis by discontinuing the scheme of accelerated capital allowances for palliative care units in view of the relevant recommendation set out in the Commission on Taxation Report 2009. [33790/09]
View answer320 Deputy Joan Burton asked the Minister for Finance the amount of tax revenue which would be raised on a 2010 and full year basis by limiting the scheme for payment of tax by means of donation of heritage items to 50% of the value of the item donated in view of the relevant recommendation set out in the Commission on Taxation Report 2009. [33791/09]
View answer321 Deputy Joan Burton asked the Minister for Finance the amount of tax revenue which would be raised on a 2010 and full year basis by limiting the scheme for payment of tax by means of donation of heritage property to 50% of the value of the property donated in view of the relevant recommendation set out in the Commission on Taxation Report 2009. [33792/09]
View answer322 Deputy Joan Burton asked the Minister for Finance the amount of tax revenue which would be raised on a 2010 and full year basis by limiting the capital gains tax exemption on works of art loaned for public display to the gain accruing in the period for which the work of art has been so loaned in view of the relevant recommendation set out in the Commission on Taxation Report 2009. [33793/09]
View answer323 Deputy Joan Burton asked the Minister for Finance the amount of tax revenue which would be raised on a 2010 and full year basis by discontinuing income tax relief for expenditure on heritage buildings and gardens in view of the relevant recommendation set out in the Commission on Taxation Report 2009. [33794/09]
View answer324 Deputy Joan Burton asked the Minister for Finance the amount of tax revenue which would be raised on a 2010 and full year basis by discontinuing the benefit in kind exemption on employer provided art objects in a heritage building or garden in view of the relevant recommendation set out in the Commission on Taxation Report 2009. [33795/09]
View answer325 Deputy Joan Burton asked the Minister for Finance the amount of tax revenue which would be raised on a 2010 and full year basis by standard rating tax relief on individual charitable donations at both the current €250 threshold and at a lower threshold of €100 in view of the relevant recommendation set out in the Commission on Taxation Report 2009. [33796/09]
View answer326 Deputy Joan Burton asked the Minister for Finance the amount of tax revenue which would be raised on a 2010 and full year basis by limiting the annual value of individual and corporate charitable donations which may attract tax relief to €500,000, €250,000, €200,000, €150,000 and €100,000 in view of the relevant recommendation set out in the Commission on Taxation Report 2009. [33797/09]
View answer327 Deputy Joan Burton asked the Minister for Finance the amount of tax revenue which would be raised on a 2010 and full year basis by limiting the annual value of individual and corporate donations to sports bodies which may attract tax relief to €500,000, €250,000, €200,000, €150,000 and €100,000 in view of the relevant recommendation set out in the Commission on Taxation Report 2009. [33798/09]
View answer328 Deputy Joan Burton asked the Minister for Finance the amount of tax revenue which would be raised on a 2010 and full year basis by discontinuing the capital gains tax exemption in respect of philanthropic and sports bodies when development land is disposed of in view of the relevant recommendation set out in the Commission on Taxation Report 2009. [33799/09]
View answer329 Deputy Joan Burton asked the Minister for Finance the amount of tax revenue which would be raised on a 2010 and full year basis by discontinuing the tax exemption for patent royalties in view of the relevant recommendation set out in the Commission on Taxation Report 2009. [33800/09]
View answer330 Deputy Joan Burton asked the Minister for Finance the amount of tax revenue which would be raised on a 2010 and full year basis by discontinuing stock relief for farming businesses in view of the relevant recommendation set out in the Commission on Taxation Report 2009. [33801/09]
View answer331 Deputy Joan Burton asked the Minister for Finance the amount of tax revenue which would be raised on a 2010 and full year basis by discontinuing the accelerated allowance for capital expenditure on farm buildings for when it expires in 2010 in view of the relevant recommendation set out in the Commission on Taxation Report 2009. [33802/09]
View answer332 Deputy Joan Burton asked the Minister for Finance the amount of tax revenue which would be raised on a 2010 and full year basis by discontinuing the tax relief for the purchase of milk quota in view of the relevant recommendation set out in the Commission on Taxation Report 2009. [33803/09]
View answer333 Deputy Joan Burton asked the Minister for Finance the amount of tax revenue which would be raised on a 2010 and full year basis by discontinuing the tax exemption for payments to an organisation (details supplied) and payments made to its members in view of the relevant recommendation set out in the Commission on Taxation Report 2009. [33804/09]
View answer334 Deputy Joan Burton asked the Minister for Finance the amount of tax revenue which would be raised on a 2010 and full year basis by discontinuing the mid-Shannon corridor scheme beyond its current expiry date in view of the relevant recommendation set out in the Commission on Taxation Report 2009. [33805/09]
View answer335 Deputy Joan Burton asked the Minister for Finance the amount of tax revenue which would be raised on a 2010 and full year basis by discontinuing the investment allowance for machinery and plant and for exploration expenditure in view of the relevant recommendation set out in the Commission on Taxation Report 2009. [33806/09]
View answer336 Deputy Joan Burton asked the Minister for Finance the amount of tax revenue which would be raised on a 2010 and full year basis by modifying the tax treatment of venture fund managers in order that when the investment return on a carried interest represents income, it should be taxed at the appropriate marginal rate and when the investment return on a carried interest is a capital gain, it should be subject to capital gains tax at the normal rate of 25% in view of the relevant recommendation set out in the Commission on Taxation Report 2009. [33808/09]
View answer337 Deputy Joan Burton asked the Minister for Finance the amount of tax revenue which would be raised on a 2010 and full year basis by limiting capital gains tax relief for family transfers to assets up to €3 million in view of the relevant recommendation set out in the Commission on Taxation Report 2009. [33809/09]
View answerI propose to take Questions Nos. 242 and 305 to 337, inclusive, together.
I am informed that, where available, costings of the various recommendations made by the Commission have been provided in their report. The estimates are generally to be found adjacent to the specific recommendation concerned. In the case of tax expenditures they are presented in a tabular form at the beginning of each relevant section of Part 8 of the Report. I am informed by the Revenue Commissioners that they provided extensive technical assistance and support to the Commission in the preparation of these costings. In a number of cases no costing has been provided because there was no data available upon which a reasonable estimate could be based. I am similarly not in a position to provide the Deputy with those costs.
