Parliamentary questions

Budget 2022

Ged Nash

39. Deputy Ged Nash asked the Minister for Finance his views on the pre-budget letter of the Governor of the Central Bank and the pre-budget submission by IFAC; and if he will make a statement on the matter. [44841/21]

Budget 2022

Ged Nash

46. Deputy Ged Nash asked the Minister for Finance his views on the opinion expressed in the interim pre-budget report 2022 of the Committee on Budgetary Oversight that pension-related tax expenditures should be considered as part of the wider reform of the pension system; and if he will make a statement on the matter. [44843/21]

Covid-19 Pandemic Supports

Ged Nash

65. Deputy Ged Nash asked the Minister for Finance his views on a recent study (details supplied) which suggests that 86% of workers who received the temporary wage subsidy scheme are now faced with a tax liability and that 75% of those who received the pandemic unemployment payment are faced with a tax liability; the number of persons who availed of the temporary wage subsidy scheme and pandemic unemployment payment, respectively who have faced a tax liability associated with these schemes; and if he will make a statement on the matter. [44844/21]

Public Transport

Ged Nash

127. Deputy Ged Nash asked the Minister for Transport the status of his latest discussions with the NTA with a view to obtaining approval for the implementation of a more flexible taxsaver product; his views on whether a flexible taxsaver product is required in view of a flexible return to offices in the coming months; the status of his discussion with the Department of Finance regarding this proposal; and if he will make a statement on the matter. [44489/21]

Public Transport

Ged Nash

128. Deputy Ged Nash asked the Minister for Transport the estimated cost to the Exchequer of the introduction of a propose flexible taxsaver product to account for the shift to blended working; and if he will make a statement on the matter. [44500/21]

Public Transport

Ged Nash

170. Deputy Ged Nash asked the Minister for Finance the status of discussions with the Department of Transport and the NTA, respectively; his views on the need for the implementation of a more flexible taxsaver product given the anticipated blended return to offices over the coming period; and if he will make a statement on the matter. [44490/21]

Public Transport

Ged Nash

171. Deputy Ged Nash asked the Minister for Finance the estimated cost to the Exchequer of the introduction of a proposed flexible taxsaver product to account for the shift to blended working; and if he will make a statement on the matter. [44491/21]

Tax Avoidance

Ged Nash

185. Deputy Ged Nash asked the Minister for Finance if his attention has been drawn to the fact that a company (details supplied) has been using a structure similar to the single malt tax avoidance structure to minimise its corporation tax bill; if the company received any assurances on the operation of this single malt type structure from the Revenue Commissioners; if his attention has been further drawn to any other company still using a single malt type or equivalent tax avoidance structure to avoid or minimise their corporation tax bills; and if he will make a statement on the matter. [44890/21]

Tax Avoidance

Ged Nash

186. Deputy Ged Nash asked the Minister for Finance the assessment that has been carried out of the use for tax purposes of Irish registered companies tax resident in Malta since the signing of the Ireland-Malta Competent Authority Agreement in 2018 (details supplied); and if he will make a statement on the matter. [44891/21]

Tax Avoidance

Ged Nash

187. Deputy Ged Nash asked the Minister for Finance the actions he plans to take to finally and permanently end the use of single malt style arrangements (details supplied); and if he will make a statement on the matter. [44892/21]

Tax Avoidance

Ged Nash

188. Deputy Ged Nash asked the Minister for Finance the assessment that has been made of the use for tax purposes of Irish registered companies tax resident in other tax treaty partner countries besides Malta since the residency rule changes in the Finance Act 2014 came into force on 31 December 2020; and if he will make a statement on the matter. [44893/21]

Tax Avoidance

Ged Nash

189. Deputy Ged Nash asked the Minister for Finance his views on whether the impact of Ireland's tax system on poorer countries continues to be insignificant as suggested by a spill over analysis conducted by his Department in 2014; his plans to conduct an updated spill over analysis in view of these revelations to update and accurately assess the impact of Ireland's tax system on poorer countries in view of reports regarding a company (details supplied); and if he will make a statement on the matter. [44894/21]

Tax Avoidance

Ged Nash

190. Deputy Ged Nash asked the Minister for Finance his views on whether the use of a single malt scheme by a company (details supplied) is consistent with Ireland's long-standing commitment to equitable international development; and if he will make a statement on the matter. [44895/21]

Hospital Services

Ged Nash

611. Deputy Ged Nash asked the Minister for Health when ocular prosthesis services provided though Temple Street Children’s University Hospital will be available in Ireland again; and if he will make a statement on the matter. [44850/21]

Driver Test

Ged Nash

182. Deputy Ged Nash asked the Minister for Transport his views on the case of a person (details supplied) and other similar cases wherein a person has failed to submit their certificate of competency within the two years of the date of issue due to extraordinary circumstances of Covid-19 and accompanying uncertainty with regard to extension of permits; his further views on whether it is fair that those who have failed to submit their certificate during this Covid-19 period should be required to re-sit and pass a driving test again to obtain a full licence; and if he will make a statement on the matter. [44319/21]

Covid-19 Pandemic

Ged Nash

526. Deputy Ged Nash asked the Minister for Further and Higher Education, Research, Innovation and Science his views on the decision by a university (details supplied) to hold a graduation ceremony online despite the return of face-to-face lecturing and the planned easing of Covid-19 restrictions; and if he will make a statement on the matter. [43959/21]

Electricity Generation

Ged Nash

45. Deputy Ged Nash asked the Minister for the Environment, Climate and Communications when the scheme to allow microgenerators to sell up to 30% of excess electricity produced for export to the national grid will be in place; the price at which the electricity will be sold; and if he will make a statement on the matter. [41899/21]

Departmental Data

Ged Nash

1308. Deputy Ged Nash asked the Minister for Health the number of dentists with medical card contracts in counties Louth and Meath in each of the years 2016 to 2021, respectively, in tabular form; and if he will make a statement on the matter. [42412/21]

Departmental Data

Ged Nash

1309. Deputy Ged Nash asked the Minister for Health the number of patients currently waiting for a dental consultation and dental surgery in counties Louth and Meath in tabular form; the percentage of patients who have been on each respective waiting list for over 12 months; and if he will make a statement on the matter. [42413/21]

Dental Services

Ged Nash

1310. Deputy Ged Nash asked the Minister for Health further to Parliamentary Question No. 590 of 8 December 2020, the actions he has since taken to ensure that medical card patients are able to receive necessary and timely dental care; and if he will make a statement on the matter. [42414/21]

Health Services

Ged Nash

1405. Deputy Ged Nash asked the Minister for Health if he will clarify the future of Sruthan House, Dundalk, County ,with respect to the recently announced Reframing the Challenge, Continuing Our Recovery and Reconnecting plan to end Covid-19 restrictions; and if he will make a statement on the matter. [42847/21]

Employment Rights

Ged Nash

25. Deputy Ged Nash asked the Tánaiste and Minister for Enterprise, Trade and Employment when the relevant Minister of State plans to formally sign the employment regulation order giving effect to recommendation made by the Security Industry, Joint Labour Committee; if he plans to delay the implementation of the order to 1 September 2021; the reason for any delay in its implementation; and if he will make a statement on the matter. [40060/21]

Waste Management

Ged Nash

69. Deputy Ged Nash asked the Minister for the Environment, Climate and Communications the estimated revenue that could be raised from a waste recovery levy at €5 a tonne to apply to the three key waste recovery options, landfill, incineration and export; and if he will make a statement on the matter. [39911/21]

Environmental Policy

Ged Nash

70. Deputy Ged Nash asked the Minister for the Environment, Climate and Communications the estimated revenue that could be raised from raising the landfill levy by €5, €10 and €15 per tonne respectively in tabular form; and if he will make a statement on the matter. [39912/21]

Waste Management

Ged Nash

71. Deputy Ged Nash asked the Minister for the Environment, Climate and Communications the estimated yield from introducing an incineration levy at €50, €75 and €100 per tonne in tabular form; and if he will make a statement on the matter. [39920/21]

Environmental Policy

Ged Nash

72. Deputy Ged Nash asked the Minister for the Environment, Climate and Communications the status of the introduction of the coffee cup levy; the estimated yield from a 25 cent levy on every disposable coffee cup in tabular form; and if he will make a statement on the matter. [39921/21]

Environmental Policy

Ged Nash

73. Deputy Ged Nash asked the Minister for the Environment, Climate and Communications the estimated yield from a 10 or 25 cent levy on every plastic bottle sold in Ireland, a 10 or 25 cent levy on every fruit and vegetable sold in plastic and a 10 or 25 cent levy on disposable takeaway containers in tabular form; and if he will make a statement on the matter. [39922/21]

Environmental Policy

Ged Nash

74. Deputy Ged Nash asked the Minister for the Environment, Climate and Communications the estimated yield from expanding the plastic bag levy to include medium-weight plastic bags and increasing the tax from 22c to 25c from 1 January 2022, in tabular form; and if he will make a statement on the matter. [39923/21]

Public Transport

Ged Nash

200. Deputy Ged Nash asked the Minister for Transport the estimated annual cost of subsiding free public transport travel for all in full-time and part-time education in Ireland, including all those in primary, secondary and tertiary education. [39766/21]

Tax Code

Ged Nash

208. Deputy Ged Nash asked the Minister for Transport his plans to reform the calculation method for quarterly, half-yearly and annual charging for motor car tax; his views on whether the system unfairly and excessively overcharges those motorists in the lower income brackets that avail of the quarterly or half-yearly charge; and his plans to reform the motor car tax system. [39884/21]

Tax Code

Ged Nash

209. Deputy Ged Nash asked the Minister for Transport the estimated cost to the Exchequer of ending the additional charge on quarterly and half-yearly motor tax payments; and if he will make a statement on the matter. [39936/21]

Tax Reliefs

Ged Nash

318. Deputy Ged Nash asked the Minister for Finance the gross amount of tax relief provided for pension contributions in each of the past five years for which full figures are available in tabular form. [39861/21]

Tax Data

Ged Nash

319. Deputy Ged Nash asked the Minister for Finance the estimated cost to the Exchequer of removing stamp duty on credit cards; and if he will make a statement on the matter. [39862/21]

Tax Data

Ged Nash

320. Deputy Ged Nash asked the Minister for Finance the anticipated savings to the Exchequer in 2022 from ending the employment and investment incentive scheme, the key employee engagement programme, the special assignee relief programme and the foreign earnings deduction in tabular form; and if he will make a statement on the matter. [39863/21]

Tax Data

Ged Nash

321. Deputy Ged Nash asked the Minister for Finance the anticipated savings to the Exchequer in 2022 from ending the rent-a-room relief; and if he will make a statement on the matter. [39864/21]

Tax Reliefs

Ged Nash

322. Deputy Ged Nash asked the Minister for Finance the estimated saving to the Exchequer in 2022 from reducing the cap on BIK relief for electric cars from €50,000 to €35,000; and if he will make a statement on the matter. [39865/21]

Tax Reliefs

Ged Nash

323. Deputy Ged Nash asked the Minister for Finance the estimated savings to the Exchequer from ending relief to conventional hybrids in 2022; and if he will make a statement on the matter. [39866/21]

Tax Data

Ged Nash

324. Deputy Ged Nash asked the Minister for Finance the estimated cost or saving to the Exchequer in 2022 from applying alternative tax regime for VRT that would see the number of VRT bands increase from 11 to 14 as set out by the Tax Strategy Group 2020; if he will provide a comparison with the existing VRT system in tabular form; and if he will make a statement on the matter. [39867/21]

Tax Data

Ged Nash

325. Deputy Ged Nash asked the Minister for Finance the revenue raised by the domicile levy for the past three years in tabular form; the estimated revenue that would be raised from doubling the domicile levy from €200,000 to €400,000 under the existing criteria; and if he will make a statement on the matter. [39868/21]

Tax Reliefs

Ged Nash

326. Deputy Ged Nash asked the Minister for Finance the estimated cost to the Exchequer in 2021 and 2022 of the e-worker tax relief; and if he will make a statement on the matter. [39869/21]

Tax Reliefs

Ged Nash

327. Deputy Ged Nash asked the Minister for Finance the projected yield from abolishing relief under section 604A; the cost to date to the Exchequer annually of this relief; and if he will make a statement on the matter. [39876/21]

Tax Data

Ged Nash

328. Deputy Ged Nash asked the Minister for Finance the projected yield from every €1 per tonne increase in the carbon tax; the estimated yield if there were a €10 increase in 2022; and if he will make a statement on the matter. [39877/21]

Tax Reliefs

Ged Nash

329. Deputy Ged Nash asked the Minister for Finance the number of persons who availed of the cycle to work scheme in each of the years 2017 to 2020 and to date in 2021; the cost of the scheme in each of the years; the number of persons who accessed the maximum amount of tax relief in each of those years; the average tax relief in each year; and if he will make a statement on the matter. [39878/21]

Tax Reliefs

Ged Nash

330. Deputy Ged Nash asked the Minister for Finance the estimated savings to the Exchequer by decreasing the current tax relief on bike to work schemes to €500; and if he will make a statement on the matter. [39879/21]

Tax Reliefs

Ged Nash

331. Deputy Ged Nash asked the Minister for Finance the tax reliefs exempted from the high-income individual restriction; the estimated additional yield if those reliefs were not exempted; and if he will make a statement on the matter. [39880/21]

Tax Reliefs

Ged Nash

332. Deputy Ged Nash asked the Minister for Finance the estimated yield to the Exchequer from reducing pension relief to the standard rate in 2022; and if he will make a statement on the matter. [39881/21]

Tax Data

Ged Nash

333. Deputy Ged Nash asked the Minister for Finance the estimated additional yield to the Exchequer from applying a higher rate of LPT of 0.25% or 0.2875% to properties valued over €750,001, from increasing the higher rate of LPT to 0.3% on the balance of properties valued over €1.05 million and 0.4% on the balance of properties valued over €1.75 million in tabular form; and if he will make a statement on the matter. [39885/21]

Tax Data

Ged Nash

334. Deputy Ged Nash asked the Minister for Finance the estimated additional yield to the Exchequer from applying a higher rate of LPT of 0.25% or 0.2875% to properties valued over €750,001; and if he will make a statement on the matter. [39886/21]

Tax Data

Ged Nash

335. Deputy Ged Nash asked the Minister for Finance the estimated individual savings per relief and total savings to the Exchequer from applying only the standard rate of tax to all discretionary tax expenditures in tabular form; and if he will make a statement on the matter. [39887/21]

Tax Data

Ged Nash

336. Deputy Ged Nash asked the Minister for Finance the estimated savings to the Exchequer by abolishing the current tax-free lump sum that can be withdrawn from a pension pot upon retirement and by reducing the current tax-free lump sum that can be withdrawn from a pension pot upon retirement from €200,000 to €100,000 or €50,000 respectively in tabular form; and if he will make a statement on the matter. [39890/21]