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Thursday, 29 Jan 2015

Written Answers Nos 59-65

Tax Code

Questions (61)

Róisín Shortall

Question:

61. Deputy Róisín Shortall asked the Minister for Finance further to Parliamentary Question Nos. 293 to 302 inclusively and 305 of 17 September 2014, if he will provide the information requested in respect of forms CA24 as committed to be furnished on page 5 of his reply. [4210/15]

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Written answers

I have been advised by the Revenue Commissioners that the gross amounts listed on forms CA 24 filed with Revenue as property in the State passing under the will or intestacy of the deceased and as property outside the State passing under the will or intestacy of the deceased for the years 2008 to June 2010 are as set out below.

Gross amounts of Property Form CA24 (€ million)

Year

Irish

Foreign

2008

8,244

248

2009

6,776

877

2010 (up to 14th June)

2,510

71

Unfortunately it is not possible to extract the cumulative data in respect of the period from 14th June 2010 to 31st December 2013 due to changes in how the information in question is stored within the Revenue data warehouse.

When the Deputy requested this information in September 2014, Revenue advised that, as it had not been possible to collate the information at that time,  Revenue would contact the Deputy when it became available. Every effort has since been made to obtain the information but it is has not proved  possible to retrieve the aggregate information which the Deputy requires.  Currently the CA 24 information can be retrieved only at individual case level, and Revenue IT systems will require further development before tabular summaries of this data can be extracted.  Owing to competing priorities, this IT development will take some time to deliver.

Revenue wishes to apologise to the Deputy for not contacting her, as promised, in the earlier reply to her on this matter.

VAT Rate Application

Questions (62)

Róisín Shortall

Question:

62. Deputy Róisín Shortall asked the Minister for Finance the net cost of reducing the standard rate of VAT from 23% to 15%, assuming the following adjustments in excise duty rates, a full clawback of the reduction by increasing excise duties on tobacco and tobacco products to equal the value of the VAT reduction, a 3 cent increase per litre in fuel duties; a clawback of 25% of the VAT reduction on beers, spirits, ciders, and so on, but not on wine; the anticipated effect of such changes on the inflation rates, both CPI and HICP; the gains to the retail sector, in particular the retail sector close to the border with Northern Ireland; the gains to each of the following counties, namely Louth, Donegal, Sligo, Leitrim, Cavan and Monaghan; the Exchequer raised in tax and by the reduction of trade crossing the border into Northern Ireland; the Exchequer raised in tax from residents in Northern Ireland opting to shop here; the employment gains likely to be generated from such changes, considering the claims to the success of the earlier partial reduction of the lower VAT rate from 13.5% to 9%. [4262/15]

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Written answers

Due to the complexity of the question asked by Deputy Shortall it has not been possible to respond in the time available. I have asked my officials to work with their Revenue colleagues with a view to providing an answer to Deputy Shortall as soon as possible.

Tax Yield

Questions (63)

Róisín Shortall

Question:

63. Deputy Róisín Shortall asked the Minister for Finance the expected increase in VAT yield in 2015, 2016 and 2017 from the changes in the VAT treatment of electronic services. [4263/15]

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Written answers

It is estimated that the place of supply changes will lead to a net gain to Ireland in VAT revenues of €100m in 2015 and 2016, €125m in 2017 and 2018 and €150m in 2019 and subsequent years.  The VAT estimate is graduated over four years because it was agreed at EU level during negotiations on the place of supply changes to include transitional measures.  The agreed transition provides that member states can retain 30% of the VAT revenues on outward supplies of electronic services in 2015 and 2016; 15% of revenues in 2017 and 2018, after which the full VAT revenue will accrue to the consumer's member state.

Departmental Appointments

Questions (64)

Lucinda Creighton

Question:

64. Deputy Lucinda Creighton asked the Minister for Finance the total number of representations in written or oral form he or his officials or advisers have received from a person (details supplied) seeking persons to be appointed to positions that fall under his remit since March 2011; if he will provide the details of these persons for whom the Member made representations; and if he will make a statement on the matter. [4274/15]

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Written answers

In response to the Deputy, I can confirm that there were no representations in written or oral form received from this member seeking persons to be appointed to positions that fall under my remit since March 2011.

Question No. 65 answered with Question No. 52.

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