Parliamentary questions

Tax Relief Abolition

Seán Kenny

238. Deputy Seán Kenny asked the Minister for Finance the tax relief schemes that were abolished in the years 2013 and 2014; the savings to the Exchequer on each of the tax reliefs abolished; and if he will make a statement on the matter. [25905/15]

Carbon Tax Collection

Barry Cowen

239. Deputy Barry Cowen asked the Minister for Finance if he will provide an update on reviews undertaken by his Department or the Office of the Revenue Commissioners on the levels of compliance with excise duties imposed on the sale of solid fuels; and if he is satisfied that there are high levels of compliance by providers of imported coal with the solid fuel excise duty. [25917/15]

Property Tax

Olivia Mitchell

240. Deputy Olivia Mitchell asked the Minister for Finance if the Thornhill report on the review of property tax has been completed and considered by him; if not, when it is expected; and if he will make a statement on the matter. [25953/15]

Tax Rebates

Jack Wall

241. Deputy Jack Wall asked the Minister for Finance if a person (details supplied) in County Kildare is due a tax refund; and if he will make a statement on the matter. [25956/15]

Tax Code

Caoimhghín Ó Caoláin

242. Deputy Caoimhghín Ó Caoláin asked the Minister for Finance the expected yield from the introduction of a 5% sugar tax on sweetened drinks or on fast food products; if steps have been taken to consider the introduction of such a tax; and if he will make a statement on the matter. [25965/15]

Property Tax

Jerry Buttimer

243. Deputy Jerry Buttimer asked the Minister for Finance if he will consider making changes to ensure that the local property tax on rented properties is a tax deductible expense; and if he will make a statement on the matter. [25982/15]

Social Insurance

Jerry Buttimer

244. Deputy Jerry Buttimer asked the Minister for Finance regarding the pay related social insurance rate of 4% applied to rental income, if he will ensure that this payment is a contribution for all benefits arising under the social insurance scheme; and if he will make a statement on the matter. [25983/15]

Tax Code

Shane Ross

245. Deputy Shane Ross asked the Minister for Finance his plans to raise the threshold for inheritance tax for those who return to the family home to care for elderly parents, thus reducing the need for additional or nursing home care; and if he will make a statement on the matter. [25999/15]

Mortgage Interest Rates

Anne Ferris

246. Deputy Anne Ferris asked the Minister for Finance in view of the ongoing financial pressure on variable rate mortgage holders, if he will outline the consequences for Bank of Ireland if it refuses to reduce its interest rate for variable rate mortgage holders after 1 July 2015 deadline; the progress made with other banks in this regard; and if he will make a statement on the matter. [26034/15]

Tax Collection Forecasts

Peadar Tóibín

247. Deputy Peadar Tóibín asked the Minister for Finance the revenue that would be raised from an increase in vehicle registration tax rates across all bands by 30%. [26035/15]

Tax Collection Forecasts

Peadar Tóibín

248. Deputy Peadar Tóibín asked the Minister for Finance the revenue that would be generated from reducing the entry level adjusted income threshold to €100,000 and full restriction level to €200,000, with an effective tax rate of 38%. [26036/15]

Tax Code

Peadar Tóibín

249. Deputy Peadar Tóibín asked the Minister for Finance the revenue that would be generated from the removal of exemptions relating to horses and horse breeding. [26037/15]

Tax Code

Peadar Tóibín

250. Deputy Peadar Tóibín asked the Minister for Finance the revenue that would be generated from a reduction of the pension fund allowable for tax purposes on retirement from €2.3 million to €1.2 million. [26038/15]

Tax Code

Peadar Tóibín

251. Deputy Peadar Tóibín asked the Minister for Finance the revenue that would be generated from having 2% stamp duty on all property in excess of €500,000. [26039/15]

Tax Code

Noel Harrington

252. Deputy Noel Harrington asked the Minister for Finance his plans to allow value-added tax to be reclaimed by commercial boat operators on small petrol engines, similar to the system in place for claiming back carbon tax; and if he will make a statement on the matter. [26047/15]

NAMA Legal Fees

Pearse Doherty

253. Deputy Pearse Doherty asked the Minister for Finance further to the Supreme Court judgment in the case of the National Asset Management Agency and the Office of the Commissioner for Environmental Information, the total legal fees incurred by the agency in the case to date; and the estimate of all legal costs, including those of the Office of the Commissioner for Environmental Information. [26060/15]

Pension Levy

Jerry Buttimer

254. Deputy Jerry Buttimer asked the Minister for Finance if he will confirm that the levy on private pension funds will be brought to an end; if he will consider implementing measures to return the funds taken from such pension funds over a number of years; and if he will make a statement on the matter. [26133/15]

Social Insurance

Sean Conlan

255. Deputy Seán Conlan asked the Minister for Finance the reason a person (details supplied) in County Monaghan has, despite numerous requests to the Revenue Commissioners, not been afforded reckonable credits on foot of contributions made between the years 1993 and 2001, despite having furnished the Revenue Commissioners with copies of receipts of moneys paid to them, revenue and confirmation from the person's accountant that the contributions were paid during those years; and if he will make a statement on the matter. [26143/15]

Tax Code

Michael Creed

256. Deputy Michael Creed asked the Minister for Finance the tax treatment of payments received for lands compulsorily acquired for new road construction; the tax treatment of these payments where it is proposed to reinvest this compensation payment in new agricultural lands; and if he will make a statement on the matter. [26155/15]

Tax Rebates

Jack Wall

257. Deputy Jack Wall asked the Minister for Finance if a person (details supplied) in County Kildare is due a tax refund; and if he will make a statement on the matter. [26186/15]

Banking Sector Staff

Dara Calleary

258. Deputy Dara Calleary asked the Minister for Finance if he, as the main shareholder in Allied Irish Banks on behalf of the State, has been made aware by the bank of plans to outsource its information technology support or any information technology related positions to external companies with effect from July 2015; the bank's relationship with companies (details supplied); if these companies are in any way involved in current information technology support or in potential future information technology support; his views on whether such outsourcing is not in the best interests of employment within Ireland; and if he will make a statement on the matter. [26197/15]

Tax Code

Anthony Lawlor

259. Deputy Anthony Lawlor asked the Minister for Finance in view of the demand for social housing, if his Department has examined the possibility of a tax incentive scheme as a means of encouraging more landlords to let their properties to tenants in receipt of rent supplement; and if he will make a statement on the matter. [26205/15]

Central Bank of Ireland Enforcement Actions

Mattie McGrath

260. Deputy Mattie McGrath asked the Minister for Finance the number of receivers, liquidators and examiners appointed in each of the past ten years, including those court appointed and Companies Registration Office recorded appointments, private bank appointments, appointments by other entities which have the power to do so; Central Bank of Ireland recording of receivers, liquidators and examiners to financial institutions; and if he will make a statement on the matter. [26214/15]

Tax Code

Jack Wall

261. Deputy Jack Wall asked the Minister for Finance the tax implications for persons who own their own houses through a mortgage with the bank and who have an opportunity to rent a home in another location; the costs that would incur if they were to rent their own home to another person; and if he will make a statement on the matter. [26219/15]

Living City Initiative

Robert Troy

262. Deputy Robert Troy asked the Minister for Finance the progress of the living city initiative; if he will consider extending it to provincial towns to incentivise persons to live in town centres; and if he will make a statement on the matter. [26226/15]

Financial Services Regulation

Michael McGrath

263. Deputy Michael McGrath asked the Minister for Finance if the Central Bank of Ireland has issued any guidance to financial institutions, in terms of assessing loan applications, on the issue of considering evidence of gambling transactions on the bank statements of persons who have applied to the institution for a loan; and if he will make a statement on the matter. [26258/15]

Property Tax Exemptions

Charlie McConalogue

264. Deputy Charlie McConalogue asked the Minister for Finance his plans to exempt those home owners in County Donegal whose houses are affected by Mica from the local property tax; and if he will make a statement on the matter. [26300/15]

Tax Exemptions

Seán Kenny

265. Deputy Seán Kenny asked the Minister for Finance his plans to promote the rent-a-room scheme in order to encourage homeowners to avail of it; and if he will make a statement on the matter. [26302/15]

Mortgage Interest Rates

Clare Daly

266. Deputy Clare Daly asked the Minister for Finance the reason, in spite of his statements that all banks would announce measures by the end of June 2015 indicating the way they would allow customers to avail of lower rates, Permanent TSB has refused to announce any measures; and the action he will take to alleviate the pressure that its customers have been placed under. [26353/15]

Disabled Drivers and Passengers Scheme

John McGuinness

267. Deputy John McGuinness asked the Minister for Finance if an application for tax relief under the drivers and passengers with disabilities scheme will be approved in respect of a person (details supplied) in County Kilkenny. [26359/15]

Financial Services Regulation

Tom Fleming

268. Deputy Tom Fleming asked the Minister for Finance further to Parliamentary Question No. 167 of 14 January 2015, if he will provide an update on proposals to form an alliance of post offices and credit unions to grant loans to the general public; and if he will make a statement on the matter. [26362/15]

Tax Code

Peadar Tóibín

269. Deputy Peadar Tóibín asked the Minister for Finance if he will provide, in tabular form, the revenue that would be generated by providing a full pay-as-you-earn credit for self-employed persons with income up to €70,000, a reduced credit by 5% per €1,000 for gross income between €70,000 and €90,000, and a 0% credit on gross income in excess of €90,000. [26378/15]

Eurozone Issues

Micheál Martin

270. Deputy Micheál Martin asked the Minister for Finance if the German Finance Minister made contact with him before the European Union Council on 25 June 2015; and if he will make a statement on the matter. [26430/15]

Eurozone Issues

Micheál Martin

271. Deputy Micheál Martin asked the Minister for Finance if the Greek Finance Minister was in contact with him before the European Union Finance Council on 25 June 2015; and if he will make a statement on the matter. [26431/15]

Flood Relief Schemes Status

Joe Carey

272. Deputy Joe Carey asked the Minister for Public Expenditure and Reform further to a Topical Issue debate of 3 December 2014 on a project (details supplied) in County Clare, if the tendering process is completed; if the tender has been awarded; the reason for the delay in commencing work; when is it envisaged that work will commence; the contract duration; and if he will make a statement on the matter. [25802/15]

Public Sector Staff

Jerry Buttimer

273. Deputy Jerry Buttimer asked the Minister for Public Expenditure and Reform if he will consider extending the scope of Circular 51/1979, leave from State employment for members of the Reserve Defence Force, to include all State bodies, including the Health Information and Quality Authority, which were established after the circular; and if he will make a statement on the matter. [25984/15]

Ombudsman's Remit

Billy Kelleher

274. Deputy Billy Kelleher asked the Minister for Public Expenditure and Reform the procedures in place and the processes that should be followed by persons wishing to bring a complaint against the Office of the Ombudsman. [26072/15]

Commercial Rates

John McGuinness

275. Deputy John McGuinness asked the Minister for Public Expenditure and Reform if he will confirm that 65% of rate payers in County Limerick are to see a reduction in their rates at the expense of the other 35%, who will see an increase, in order that the total rates budget remains unchanged, and also that the increase particularly affects nursing homes, crèches and wind farms, all of which receive public supports; if that means there has been a change in Government policy as regards supporting these sectors; and if a regulatory impact assessment has been carried out, given the dramatic effects of this policy. [26172/15]

Commercial Rates Valuation Process

John McGuinness

276. Deputy John McGuinness asked the Minister for Public Expenditure and Reform the engagement between his Department, the Department of Communications, Energy and Natural Resources and the Department of the Environment, Community and Local Government regarding the impact of the valuation process for wind energy plants on our climate change goals, including our renewable energy targets. [26173/15]

Commercial Rates Valuation Process

John McGuinness

277. Deputy John McGuinness asked the Minister for Public Expenditure and Reform if any working group or other such committee was put in place in respect of the valuation process for wind energy plants. [26174/15]

Commercial Rates Valuation Process

John McGuinness

278. Deputy John McGuinness asked the Minister for Public Expenditure and Reform the engagement between his Department, the Department of Communications, Energy and Natural Resources and the Department of the Environment, Community and Local Government and their counterparts in Northern Ireland and Scotland regarding the valuation process for wind energy plants. [26175/15]

Commercial Rates

John McGuinness

279. Deputy John McGuinness asked the Minister for Public Expenditure and Reform if he will confirm that, assuming the tripling of rates for wind farms now proposed in County Limerick is repeated across Ireland, the total rates bill for wind farms would exceed total support payments received by wind farms by some 50%, supports which have been approved by the European Commission under state aid rules (details supplied). [26176/15]

Commercial Rates

John McGuinness

280. Deputy John McGuinness asked the Minister for Public Expenditure and Reform if a comprehensive cost benefit analysis was carried out weighing the risk of a failure to achieve the State's binding targets on renewables by 2020 against the additional revenue to be gained by the increased rates for wind farms. [26177/15]

Commercial Rates

John McGuinness

281. Deputy John McGuinness asked the Minister for Public Expenditure and Reform if the Valuations Office or the Government has assessed the potential liability and exposure under European Union law, including under state aid rules, of discrimination against renewable energy plants through affording more favourable treatment to fossil fuel plants, thereby distorting the market. [26178/15]

Commercial Rates Calculations

John McGuinness

282. Deputy John McGuinness asked the Minister for Public Expenditure and Reform if he will confirm that the revaluation method for commercial rates for wind farms as applied in County Limerick, namely, revenue and expenditure, is different from the method used for the commercial rates for generating stations using fossil fuels, contractor's method; that this change arose only after the submission of representations by some of the wind farm owners in County Limerick causing an approximate 50% increase in some of their valuations in order that the result has been a net annual value per megawatt for Hunstown Station in Finglas of approximately €28,000 per megawatt, while wind farms in County Limerick face a NAV/MW of €80,000 on average and some over €90,000; and if he will confirm that the Valuations Office was fully aware from meetings with the Commission for Energy Regulation that this would cause rates increases exceeding the total profitability of the wind farms. [26179/15]

Commercial Rates Calculations

John McGuinness

283. Deputy John McGuinness asked the Minister for Public Expenditure and Reform if he will provide the detailed basis, market information and specific assumptions used in the revaluation of wind farms; if he will recommend that the Government legislate for the application of a 50% state of industry allowance to at least partly offset these disparities (details supplied); and if he will make a statement on the matter. [26180/15]

Commercial Rates Calculations

John McGuinness

284. Deputy John McGuinness asked the Minister for Public Expenditure and Reform if he will provide the actual basis used to establish the theoretical rent applied to wind farms, and the providence of the quotation. [26181/15]

Commercial Rates Calculations

John McGuinness

285. Deputy John McGuinness asked the Minister for Public Expenditure and Reform if he will confirm that the figure taken for the long-term revenue of a plant has been adjusted to the market price when the renewable energy feed in tariff programme lapses after 15 years. [26182/15]

Pension Provisions

Peadar Tóibín

286. Deputy Peadar Tóibín asked the Minister for Public Expenditure and Reform the expected annual cost to the Exchequer of providing the option of opting into the spouses' and children's contributory pension scheme to current civil servants who were serving prior to 1984 and who have since entered into a civil partnership-same sex marriage. [26295/15]

Public Sector Staff Recruitment

Billy Kelleher

287. Deputy Billy Kelleher asked the Minister for Public Expenditure and Reform the processes or procedures in place to monitor the number of civil servants or public servants who are directly related, that is, a child or a sibling, to current or former civil servants or public servants; and if he will make a statement on the matter. [26305/15]