Trade Agreements

Questions (54)

Brendan Smith

Question:

54. Deputy Brendan Smith asked the Tánaiste and Minister for Foreign Affairs and Trade if he raised the matter of the EU-US trade agreement with Secretary of State Hillary Clinton during her recent visit; and if he will make a statement on the matter. [56192/12]

View answer

Written answers (Question to Foreign)

The EU and the US are two of the world’s largest trading blocs and already have very strong trading and investment ties with each other. The joint EU-US High Level Group on Jobs and Growth, set up following the last EU-US Summit in November 2011, was tasked with identifying policies and measures to increase EU-US trade and investment including a possible Trade and Investment Agreement to support mutually beneficial job creation, economic growth, and international competitiveness. That High Level Group is due to issue its final report in the near future. During my meeting with Secretary of State Hillary Clinton on 6 December last we discussed the importance of laying the ground for such an Agreement, should a decision be made to open negotiations during Ireland’s forthcoming Presidency of the EU. The jobs and growth agenda will be a priority of Ireland’s EU Presidency and in that context achieving agreement on a negotiating mandate would be an important development.

Illegal Israeli Settlements

Questions (55)

Brendan Smith

Question:

55. Deputy Brendan Smith asked the Tánaiste and Minister for Foreign Affairs and Trade if he raised the matter of recently announced illegal Israeli settlement development with Secretary of State Hillary Clinton during her recent visit; and if he will make a statement on the matter. [56193/12]

View answer

Written answers (Question to Foreign)

I had a bilateral meeting with the US Secretary of State, Hillary Clinton, last Thursday (6 December) on the margins of the OSCE Ministerial Council. Given my commitments as host of the Council and Secretary Clinton’s own commitments, the meeting was necessarily brief. We covered a number of issues, mostly OSCE-related or touching on bilateral relations. Time did not permit a discussion of the recent Israeli settlement announcements, in relation to which both Secretary Clinton and I had previously issued public statements which were strongly critical of these actions.

Foreign Conflicts

Questions (56)

Brendan Smith

Question:

56. Deputy Brendan Smith asked the Tánaiste and Minister for Foreign Affairs and Trade if he raised the matter of the conflict in Syria during the OSCE conference last week; and if he will make a statement on the matter. [56194/12]

View answer

Written answers (Question to Foreign)

I have reported elsewhere on the OSCE Ministerial Council held in Dublin last week. This was a very large international meeting with a very full agenda. I did not as Chairman attempt to raise also the issue of Syria, which is outside the remit of the OSCE. However, important consultations relating to Syria did take place on the margins of the meeting involving US Secretary of State Clinton, Russian Foreign Minister Lavrov and the UN/League of Arab States Joint Special Representative, Lakhdar Brahimi.

I and my Department were very pleased to have facilitated these discussions, which were organised at short notice. I also met Mr. Brahimi to receive his personal assessment of the crisis. I also discussed the situation in Syria with Foreign Minister Lavrov and the British Foreign Secretary, William Hague.

Ireland remains fully supportive of Mr. Brahimi and his efforts to promote a political resolution to the conflict. We earnestly hope that these efforts will succeed and that they will in due course allow the UN Security Council to live up to its responsibilities and to adopt a strong Resolution which will chart a political way ahead to a new, post-Assad Syria.

Organisation for Security and Co-operation in Europe

Questions (57)

Brendan Smith

Question:

57. Deputy Brendan Smith asked the Tánaiste and Minister for Foreign Affairs and Trade if he will outline his objectives during its chairmanship of the OSCE; his achievements; and if he will make a statement on the matter. [56195/12]

View answer

Written answers (Question to Foreign)

On 1 January, I became Chairman-in-Office of this important multilateral organisation for 2012. The responsibility for chairing the OSCE, the world’s largest inter-governmental regional security organisation, is a significant honour and challenge for Ireland and for me personally. From the outset, our Chairmanship objectives were to ensure balance and coherence across the three main policy areas of the OSCE, namely its politico-military dimension, its economic and environmental dimension and the so-called “human dimension”, which covers human rights and fundamental freedoms. I have also explored opportunities to make progress towards lasting settlements of the “protracted conflicts” in the OSCE area.

The general assessment of the Irish Chairmanship’s performance has been extremely positive. We have had a productive year across all areas of the OSCE’s work. In February, I addressed the UN Security Council on our priorities and discussed these also with the UN Secretary General, Ban Ki-Moon. I visited Armenia, Georgia and Azerbaijan in June and underlined the Chairmanship’s commitment to making progress towards the peaceful settlement of the “protracted conflicts” in the region. Minister of State Creighton visited Moldova in September and conveyed our strong support for the Transdniestrian settlement process; she has also visited a number of Western Balkan countries which feature on the OSCE’s agenda.

We have hosted a number of successful high-level conferences in Dublin and Vienna during the year. In April, I hosted a conference in the Royal Hospital Kilmainham, entitled ‘Shared Future: Building and Sustaining Peace, the Northern Ireland case study’. This event provided, for people engaged with conflict resolution elsewhere in the OSCE region, a first-hand account of the Northern Ireland peace process and its possible relevance in other conflict situations. The Dublin Conference on Internet Freedom took place on 18-19 June in Dublin Castle. It focused on ways to ensure that the internet remains an open, global and public forum for freedom of opinion and expression and a platform for facilitating the exercise of other human rights and fundamental freedoms.

In addition to the successful Chairmanship conferences held earlier this year, I recently hosted in Dublin the OSCE’s annual Ministerial Council. This was the largest ever meeting of Ministers in Ireland. Among those who attended were the US Secretary of State, Hillary Clinton, the Russian Minister for Foreign Affairs, Sergei Lavrov, and the High Representative of the EU, Catherine Ashton.

It is a particular achievement that agreement was reached at the OSCE Ministerial on the Helsinki +40 process. On the initiative of the Irish Chairmanship, a strategic roadmap has now been agreed for a process of reflection on the work of the OSCE, to be undertaken between now and 2015, the 40th anniversary of the signing of the Helsinki Final Act. Other significant agreements include, for the first time in ten years, a joint statement on the Transdniestrian settlement process (which recognises the progress achieved in the several sessions of the 5 + 2 settlement negotiations which took place under our Chairmanship, including two sessions in Ireland); a declaration on strengthening good governance; and a decision on transnational threats, which consolidates work over the past year. We were also able to reach agreement on the accession of Mongolia as a new participant State and to welcome them to the table in Dublin.

The lack of a consensus to agree any decisions in the human dimension is a matter of regret. It is unfortunate that this worrying trend of recent Ministerial Councils has continued. As Chair-in-Office, I gave prominence to a number of key human rights issues. While agreement was not possible on a decision relating to the strengthening of media freedom, I was pleased that, following the closing session of the Ministerial last week, Ireland signed a US Declaration on Fundamental Freedoms in the Digital Age.

Ireland has reaped several benefits from chairing the OSCE this year, including a significantly raised international profile. We have enhanced our reputation for diplomacy and crisis management and have expanded our expertise in relation to conflict resolution and human rights, both key features of our foreign policy. Our Presidency of the EU in the first half of 2013 and our impending membership of the UN Human Rights Council will, I hope, enable us to consolidate these gains.

Property Taxation Application

Questions (58)

Finian McGrath

Question:

58. Deputy Finian McGrath asked the Minister for Finance if he will clarify issues raised in correspondence (details supplied) regarding the property tax. [56185/12]

View answer

Written answers (Question to Finance)

I can confirm that, if the Finance (Local Property Tax) Bill 2012 is passed by the Oireachtas, the Household Charge of €100 will cease to be payable with effect from 1 January 2013. The Government has also decided that the Non-Principal Private Residence Charge will cease to be payable with effect from 1 January 2014. Residential properties rented by landlords will be subject to Local Property Tax from 1 July 2013, with the owners of the property – in those cases, the landlord – being the liable person for payment of the tax. However any arrears of Household Charge due in respect of the period up to 31 December 2012 must be discharged. Arrears outstanding on 1 July 2013 will be increased to €200 and will be treated as Local Property Tax payable to the Revenue Commissioners. Arrears of Non Principal Private Residence charge outstanding on 1 January 2014 will also have to be discharged.

With regard to PRSI on rental income, the position is as I stated in my Budget day speech on 6 December 2012. The Minister for Social Protection, Deputy Burton, is bringing forward legislation to change PRSI contributions as follows:

-Where modified PRSI rate payers have income from a trade or profession, such income and any unearned income they have will be made subject to PRSI with effect from 1 January 2013.

-Unearned income for all employees will become subject to PRSI in 2014. This means that PRSI will be payable on all income generated from wealth such as rental income, investment income, dividends and interest on deposit and savings.

Prior to Budget 2013, modified contributors paid PRSI on earnings derived from their employment but did not pay PRSI on any other stream of income e.g. from a trade or profession, or on unearned income (dividends etc.)

As a result of Budget 2013, modified contributors who have income from a trade or profession will now be subject to PRSI (at a rate of 4%) on the profits from the trade or profession and also on any unearned income that they may have, which would include rental income. PRSI will apply at a rate of 4% on the profits from the rental income.

Modified contributors are generally permanent and pensionable civil and public servants recruited before 6 April 1995; for example, registered doctors and dentists employed in the civil service recruited prior to 6 April 1995.

The report of the Expert Group on the Design of a Local Property Tax, chaired by Dr Don Thornhill, recommended that Local Property Tax paid in respect of a rented property should be deductible for tax purposes, in the same way as commercial rates are deductible for tax purposes. It is the intention of the Government to introduce such a provision on a phased basis. However, it is not provided for in the Finance (Local Property Tax) Bill as initiated.

Property Taxation Exemptions

Questions (59)

Kevin Humphreys

Question:

59. Deputy Kevin Humphreys asked the Minister for Finance the income limits of €15,000 for a single person and €25,000 for a couple enable deferrals of the local property tax for tenants of social housing units; if tenants of social housing units will have to register for the local property tax or will the responsibility be borne by local authorities and approved housing bodies; and if he will make a statement on the matter. [56003/12]

View answer

Written answers (Question to Finance)

The Finance (Local Property Tax) Bill 2012, as published, provides for exemptions from and deferral of payment of Local Property Tax in certain circumstances. In the case of properties which are owned by a local authority or a social housing body, the local authority or the social housing body, as the case may be, will be the liable person and will be responsible for registration for and payment of the Local Property Tax. Tenants will not be liable persons and therefore will not have to register for the tax.

Deferrals can only be claimed where the liable person’s income is below the relevant threshold. A local authority or social housing body will not qualify for a deferral.

However, a property may qualify for an exemption from the Local Property Tax if it is owned by a charity or a body established by statute and the property is used solely or primarily to provide special needs accommodation, meaning accommodation provided to persons who by reason of old age, physical or mental disability or other cause require special accommodation and support to enable them to live in the community.

Property Taxation Application

Questions (60)

Kevin Humphreys

Question:

60. Deputy Kevin Humphreys asked the Minister for Finance if there will be amendments to the Finance Local Property Tax Bill 2012 on Committee Stage; if he will outline the way the local property tax will be applied to social housing units managed by local authorities and approved housing bodies, and collected from tenants; and if he will make a statement on the matter. [56004/12]

View answer

Written answers (Question to Finance)

It is not proposed at this point to make amendments to the Finance (Local Property Tax) Bill on Committee Stage but I will give consideration to any constructive suggestions put forward during the debate in the House. As already advised to the Deputy, subject to the enactment of the Bill, in the case of properties which are owned by a social housing body, that body will be the liable person and will be responsible for registration for and payment of the Local Property Tax

Exemption from the Local Property Tax will apply where the property is owned by a charity or a body established by statute, including a local authority, and the property is used solely or primarily to provide special needs accommodation.

Local authority residential properties will be subject to the Local Property Tax, for which the local authority will be liable. The implications for tenants of the application of the tax will be a matter for the relevant local authorities.

Property Taxation Application

Questions (61)

Kevin Humphreys

Question:

61. Deputy Kevin Humphreys asked the Minister for Finance the valuation mechanism for determining the value of the local property tax on social housing units whether in the control of a local authority or an approved housing body; if there will be a flat valuation applied across the sector or if it will be determined on the size of the unit; and if he will make a statement on the matter. [56005/12]

View answer

Written answers (Question to Finance)

Subject to enactment of the Finance (Local Property Tax) Bill 2012, the valuation mechanism for determining the value of social housing units that are relevant residential properties whether in the control of a local authority or an approved housing body will be as for any other relevant residential property within the charge to the tax and will based on chargeable value as set out in the Bill – the price which the unencumbered fee simple of the property might reasonably be expected to fetch on a sale in the open market were the property to be sold on the valuation date in such manner and subject to such conditions as might reasonably be calculated to obtain for the vendor the best price for property and with the benefit of any easement necessary to afford the same access to the property as would have existed prior to that sale. The nature of the residential property will be reflected in the chargeable value. Where the owner of a residential property is a charity or a body established by statute and the property is used solely or primarily to provide special needs accommodation – that is accommodation provided to persons who by reason of old age, physical or mental disability or other cause require special accommodation and support to enable them to live in the community – that residential property will be exempt from the charge to the Local Property Tax.

Property Taxation Exemptions

Questions (62)

Kevin Humphreys

Question:

62. Deputy Kevin Humphreys asked the Minister for Finance the way the special needs accommodation provision of section 7.3 of the Finance (Local Property tax) Bill 2012 will be defined; if it will it use specific guidelines from the Department of Environment, Community and Local Government; if that exemption will apply to all elderly people who are currently tenants in social housing units; if it will also apply to accommodation provided to the homeless and travelling community; and if he will make a statement on the matter. [56006/12]

View answer

Written answers (Question to Finance)

I am advised by the Revenue Commissioners, who will be responsible for the administration of the Local Property Tax, that, subject to enactment of the Finance (Local Property Tax) Bill 2012, guidelines will be published to enable liable persons to complete the property tax return and in particular to determine whether their property is an exempt property, including whether it qualifies for an exemption on the grounds that the property is used solely or primarily to provide special needs accommodation. The exemption for special needs accommodation is not a blanket exemption for all housing supplied to elderly persons, the homeless and the travelling community. It is only for the type of accommodation provided to persons who, by reason of old age, physical or mental disability or other cause, require special accommodation and support to enable them to live in the community.

Tax Code

Questions (63, 64, 65, 66)

Kevin Humphreys

Question:

63. Deputy Kevin Humphreys asked the Minister for Finance if he will provide in alphabetical order, and in tabular form, a list of all double taxation treaties Ireland has with other countries; the date on which it came into effect and was last revised; and if he will make a statement on the matter. [56041/12]

View answer

Kevin Humphreys

Question:

64. Deputy Kevin Humphreys asked the Minister for Finance if there is a need to revise double taxation treaties, especially with regard to other member states of the EU and key trading partners if those treaties have been in place for over 40 years; and if he will make a statement on the matter. [56042/12]

View answer

Kevin Humphreys

Question:

65. Deputy Kevin Humphreys asked the Minister for Finance if he will provide in tabular form a list of the double taxation treaties currently in preparation within his Department; the countries involved; when the treaties are to come into effect; and if he will make a statement on the matter. [56043/12]

View answer

Kevin Humphreys

Question:

66. Deputy Kevin Humphreys asked the Minister for Finance if he will provide in tabular form a list of countries with which Ireland does not have double taxation treaties; if there are specific priorities on that list that he intends to address; and if he will make a statement on the matter. [56044/12]

View answer

Written answers (Question to Finance)

I propose to take Questions Nos. 63 to 66, inclusive, together.

The details requested by the Deputy in relation to double taxation treaties that are in effect are shown on the table. To date, Ireland has signed 68 double taxation agreements, of which 61 are in effect.

Revisions of existing treaties

The existing treaties with Canada (2003) and the United States (1997) replace earlier agreements from 1966 and 1949 respectively. The treaty with the United Kingdom (1976) replaces earlier agreements dating from 1926.

Treaties may also be revised by way of a protocol to the existing agreement. This is an ongoing process and several of Ireland’s treaties have amending protocols. The treaties with Austria (1966), Switzerland (1966) and the United Kingdom (1976) each has two protocols; there are also protocols updating the treaties with Germany (1962), Malaysia (1998), Portugal (1993), South Africa (1997), Sweden (1986) and the United States (1997). The details are shown in the attached table.

A new treaty will replace the existing treaty with Germany (1962) with effect from 1 January 2013. The existing treaty with the Netherlands (1962) is currently under renegotiation. There are only a small number of other treaties that are more than 40 years old and that have not been amended since date of signing, namely Belgium (1970), Cyprus (1968), France (1968), Italy (1971), Luxembourg (1972) and Zambia (1971). Of these, a protocol to the treaty with Belgium has been negotiated and it is expected that it will be signed shortly.

Treaties under negotiation and expansion of the base

Negotiations for a new agreement with Ukraine have been concluded. It is expected that this treaty will be signed shortly. It will come into force when both sides ratify it. Negotiations with Azerbaijan and with Thailand are nearing completion.

It would not be practicable to produce a tabular list of countries with which Ireland does not have a double taxation treaty. However, it can be seen from the attached table that there are gaps in Ireland's treaty coverage in Latin America, Africa and parts of Asia. Approaches are being made, in consultation with the Department of Foreign Affairs and Trade, to initiate negotiations with countries in each of these areas. The potential of double taxation agreements to support Ireland’s trade, tourism and investment strategy is taken into account in identifying countries with which we seek to enter into negotiations for such agreements.

Date of Entry into effect

Country

Date of

Income

Corporation

Capital

Signing

Tax

Tax

Gains Tax

Albania

16 Oct 2009

01 Jan 2012

01 Jan 2012

01 Jan 2012

Armenia

14 July 2011

01 Jan 2013

01 Jan 2013

01 Jan 2013

Australia

31 May 1983

06 Apr 1984

01 Jan 1984

06 Apr 1984

Austria

24 May 1966

06 Apr 1964

01 Apr 1964*

Austria Protocol

19 Jun 1987

06 Apr 1976

01 Jan 1974

06 Apr 1974

Austria Protocol

16 Dec 2009

01 May 2011

01 May 2011

01 May 2011

Bahrain

29 Oct 2009

01 Jan 2010

01 Jan 2010

01 Jan 2010

Belarus

03 Nov 2009

01 Jan 2010

01 Jan 2010

01 Jan 2010

Belgium

24 Jun 1970

06 Apr 1973

01 Apr 1973*

Bosnia Herzegovina

03 Nov 2009

01 Jan 2012

01 Jan 2012

01 Jan 2012

Bulgaria

05 Oct 2000

01 Jan 2003

01 Jan 2002

01 Jan 2003

Canada

08 Oct 2003

01 Jan 2006

01 Jan 2006

01 Jan 2006

Chile

02 Jun 2005

01 Jan 2009

01 Jan 2009

01 Jan 2009

China

19 Apr 2000

06 Apr 2001

01Jan 2001

06 Apr 2001

Croatia

21 Jun 2002

01 Jan 2004

01 Jan 2004

01 Jan 2004

Cyprus

24 Sep 1968

06 Apr 1962

01 Apr 1962*

Czech Republic

14 Nov 1995

06 Apr 1997

01 Jan 1997

06 Apr 1997

Denmark

26 Mar 1993

06 Apr 1994

01 Jan 1994

06 Apr 1994

Egypt

9 Apr 2012

Not yet in effect

Not yet in effect

Not yet in effect

Estonia

16 Dec 1997

06 Apr 1999

01 Jan 1999

06 Apr 1999

Finland

27 Mar 1992

06 Apr 1990

01 Jan 1990

06 Apr 1990

France

21 Mar 1968

06 Apr 1996

01 Apr 1996*

Georgia

20 Nov 2008

01 Jan 2011

01 Jan 2011

01 Jan 2011

Germany

17 Oct 1962

06 Apr 1959

01 Apr 1959*

Germany Protocol

25 May 2010

01 Jan 2011

01 Jan 2011

Germany - New

30 Mar 2011

01 Jan 2013

01 Jan 2013

01 Jan 2013

Greece

24 Nov 2003

01 Jan 2005

01 Jan 2005

01 Jan 2005

Hong Kong

22 Jun 2010

01 Jan 2012

01 Jan 2012

01 Jan 2012

Hungary

25 Apr 1995

06 Apr 1997

01 Jan 1997

06 Apr 1997

Iceland

17 Dec 2003

01 Jan 2005

01 Jan 2005

01 Jan 2005

India

06 Nov 2000

01 Jan 2002

01Jan 2002

01 Jan 2002

Israel

20 Nov 1995

06 Apr 1996

01 Jan 1996

06 Apr 1996

Italy

11 Jun 1971

06 Apr 1967

01 Apr 1967*

Japan

18 Jan 1974

06 Apr 1974

01 Apr 1974*

Korea (Rep. of)

18 Jul 1990

06 Apr 1992

01 Jan 1992

06 Apr 1992

Kuwait

23 Nov 2010

Not yet in effect

Not yet in effect

Not yet in effect

Latvia

13 Nov 1997

06 Apr 1999

01 Jan 1999

06 Apr 1999

Lithuania

18 Nov 1997

06 Apr 1999

01 Jan 1999

06 Apr 1999

Luxembourg

14 Jan 1972

06 Apr 1968

01 Apr 1968*

Macedonia

14 Apr 2008

01 Jan 2010

01 Jan 2010

01 Jan 2010

Malaysia

28 Nov 1998

Apr 2000

01 Jan 2000

06 Apr 2000

Malaysia Protocol

16 Dec 2009

Not yet in effect

Not yet in 06 effect

Not yet in effect

Malta

14 Nov 2008

01 Jan 2010

01 Jan 2010

01 Jan 2010

Mexico

22 Oct 1998

06 Apr 1999

01 Jan 1999

06 Apr 1999

Moldova

28 May 2009

01 Jan 2011

01 Jan 2011

01 Jan 2011

Montenegro

07 Oct 2010

01 Jan 2012

01 Jan 2012

01 Jan 2012

Morocco

22 Jun 2010

01 Jan 2012

01 Jan 2012

01 Jan 2012

Netherlands

11 Feb 1969

06 Apr 1965

01 Apr 1965*

New Zealand

19 Sep 1986

06 Apr 1989

01 Jan 1989

06 Apr 1989

Norway

22 Nov 2000

01 Jan 2002

01 Jan 2002

01 Jan 2002

Pakistan

13 Apr 1973

06 Apr 1968

01 Apr 1968*

Panama

28 Nov 2011

Not yet in effect

Not yet in effect

Not yet in effect

Poland

13 Nov 1995

06 Apr 1996

01 Jan 1996

06 Apr 1996

Portugal

01 Jun 1993

06 Apr 1995

01 Jan 1995

06 Apr 1995

Portugal Protocol

11 Nov 2005

01 Jan 2007

01 Jan 2007

01 Jan 2007

Qatar

21 Jun 2012

Not yet in effect

Not yet in effect

Not yet in effect

Romania

21 Oct 1999

06 Apr 2001

01 Jan 2001

06 Apr 2001

Russia

29 Apr 1994

06 Apr 1996

01 Jan 1996

06 Apr 1996

Saudi Arabia

19 Oct 2011

Not yet in effect

Not yet in effect

Not yet in effect

Serbia

23 Sept 2009

01 Jan 2011

01 Jan 2011

01 Jan 2011

Singapore

28 Oct 2010

01 Jan 2011

01 Jan 2011

01 Jan 2011

Slovak Republic

08 Jun 1999

06 Apr 2000

01 Jan 2000

06 Apr 2000

Slovenia

12 Mar 2002

01 Jan 2003

01 Jan 2003

01 Jan 2003

South Africa

07 Oct 1997

06 Apr 1998

01 Jan 1998

06 Apr 1998

South Africa Protocol

17 Mar 2010

01 Jan 2013**

01 Jan 2013

01 Jan 2013

Spain

10 Feb 1994

06 Apr 1995

01 Jan 1995

06 Apr 1995

Sweden

08 Oct 1986

06 Apr 1988

01 Jan 1989

06 Apr 1988

Swedish Protocol

01 Jul 1993

20 Jan 1994

20 Jan 1994

20 Jan 1994

Switzerland

08 Nov 1966

06 Apr 1965

01 Apr 1965*

Swiss Protocol

24 Oct 1980

06 Apr 1976

01 Jan 1974

06 Apr 1974

Swiss Protocol

26 Jan 2012

Not yet in effect

Not yet in effect

Not yet in effect

Turkey

24 Oct 2008

01 Jan 2011

01 Jan 2011

01 Jan 2011

UAE

01 Jul 2010

01 Jan 2011

01 Jan 2011

01 Jan 2011

United Kingdom

02 Jun 1976

06 Apr 1976

01 Jan 1974

06 Apr 1976

UK Protocol

07 Nov 1994

06 Apr 1994

01 Apr 1994

UK Protocol

04 Nov 1998

06 Apr 1999

01 Jan 1999

06 Apr 1999

USA

28 Jul 1997

06 Apr 1998

01 Jan 1998

06 Apr 1998

USA Protocol

24 Sep 1999

1 Sep 2000

01 Sep 2000

01 Sep 2000

Uzbekistan

11 July 2012

Not yet in effect

Not yet in effect

Not yet in effect

Vietnam

10 Mar 2008

01 Jan 2009

01 Jan 2009

01 Jan 2009

Zambia

29 Mar 1971

06 Apr 1967

01 Apr 1967*

* Corporation profits tax

** 1 April 2012 for some Articles (South Africa Protocol)

Tax Code

Questions (67)

Jack Wall

Question:

67. Deputy Jack Wall asked the Minister for Finance the mechanisms available to a person (details supplied) in County Kildare to ensure the continued growth of their company and the requisition of the necessary certificates to ensure such progress; and if he will make a statement on the matter. [56096/12]

View answer

Written answers (Question to Finance)

I am advised by the Revenue Commissioners, that in accordance with the provisions of Section 1095 (3) of the Taxes Consolidation Act, 1997 where a person who is in compliance with the obligations imposed on the person by the Acts in relation to: (a) the payment or remittance of any taxes, interest or penalties required to be paid or remitted under the Acts, and

(b) the delivery of any returns to be made under the Acts

applies to the Collector General in that behalf the Collector General shall issue to the person a certificate (in this section referred to as a “tax clearance certificate”) stating that the person is in compliance with those obligations.

Where a person is not in compliance with their obligations a tax clearance certificate will not issue.

Section 1095 (5) sets out the circumstances under which a tax clearance certificate will not be issued if the taxpayer carries on a business that was previously carried on by a company or partnership in which the taxpayer directly or indirectly, whether with or without a connected person or connected persons (within the meaning of Section 10 as it applies for the purposes of the Tax Acts) is able to control more than 50 per cent of the ordinary share capital of the company and the company was not in compliance with the obligations imposed on it by Section 1095 (3) of the Act.

I am advised by the Revenue Commissioners that there are issues in this case in relation to the current business undertaking and previous companies that need to be addressed urgently. I would advise that the taxpayer and/or his agents make immediate contact with the Revenue Commissioners to address these issues.