Parliamentary questions

Tax Data

Gerald Nash

344. Deputy Ged Nash asked the Minister for Finance the estimated saving to the Exchequer that would accrue from abolishing the help to buy scheme; and if he will make a statement on the matter. [39898/21]

Tax Data

Gerald Nash

345. Deputy Ged Nash asked the Minister for Finance the estimated yield from removing the PAYE and earned income tax credits, which reduce final income tax liabilities, from taxpayers with incomes above €100,000 per year; and if he will make a statement on the matter. [39899/21]

Tax Data

Gerald Nash

346. Deputy Ged Nash asked the Minister for Finance the yield to the Exchequer from CGT for the previous three years; the estimated yield to the Exchequer from reducing the CAT class A threshold to €250,000, the class B threshold to €25,000, and reducing the class C threshold to €13,000 at a rate of 33%, 36% and 40%, respectively, in tabular form; and if he will make a statement on the matter. [39900/21]

Tax Data

Gerald Nash

347. Deputy Ged Nash asked the Minister for Finance the estimated yield from a 1% levy applied to wealth in excess of €1 million for a single adult, double that for a couple; his views on the contention in a recent report (details supplied) that such a levy on wealth would raise approximately €248 million for the Exchequer; and if he will make a statement on the matter. [39901/21]

Tax Data

Gerald Nash

348. Deputy Ged Nash asked the Minister for Finance the estimated yield from raising the VAT rate for the tourism and hospitality sector from 9% to 13.5% in 2022; and if he will make a statement on the matter. [39902/21]

Tax Data

Gerald Nash

349. Deputy Ged Nash asked the Minister for Finance the estimated savings that would be made by ending the refundable element of the research and development tax credit from 1 January 2022; and if he will make a statement on the matter. [39903/21]

Tax Data

Gerald Nash

350. Deputy Ged Nash asked the Minister for Finance the expected yield from introducing a digital services tax on the same basis as France, Italy and Spain with a 3% tax rate (details supplied); and if he will make a statement on the matter. [39904/21]

Tax Data

Gerald Nash

351. Deputy Ged Nash asked the Minister for Finance the estimated cost of reintroducing tax relief at the standard rate on trade union subscriptions on the same basis as applied up to its abolition in 2011; and if he will make a statement on the matter. [39906/21]

Tax Data

Gerald Nash

352. Deputy Ged Nash asked the Minister for Finance the estimated cost to reintroduce a relief for rent credit as existed up to 2010 but without any age bands and available to all tax payers at the standard rate of income tax for amounts of rent paid (details supplied); and if he will make a statement on the matter. [39907/21]

Tax Data

Gerald Nash

353. Deputy Ged Nash asked the Minister for Finance the yield to Exchequer from the betting duty in each of the past three years; the anticipated yield that would accrue to the Exchequer from increasing the betting duty from 2% to 3% and increasing the duty of 25% on commissions earned by betting intermediaries to 30%; and if he will make a statement on the matter. [39908/21]

Tax Data

Gerald Nash

354. Deputy Ged Nash asked the Minister for Finance the estimated additional yield from a 25 cent increase per pack of 20 cigarettes with an additional 50% for RYO and a 50c increase with an additional 50% for RYO in tabular form; and if he will make a statement on the matter. [39909/21]

Tax Data

Gerald Nash

355. Deputy Ged Nash asked the Minister for Finance if a costing pathway with first year yield for equalisation of diesel and petrol excise rates over four years in tabular form will be provided; and if he will make a statement on the matter. [39913/21]

Tax Code

Gerald Nash

356. Deputy Ged Nash asked the Minister for Finance the estimated yield minus costs of prioritising anti-fraud powers in Finance (No. 2) Act 2013 as set out in a comprehensive review of expenditure 2014 (details supplied); and if he will make a statement on the matter. [39914/21]

Tax Code

Gerald Nash

357. Deputy Ged Nash asked the Minister for Finance the estimated yield minus costs of developing systems and structure to support the new EU VAT mini one stop shop initiative as set out in a comprehensive review of expenditure 2014 (details supplied); and if he will make a statement on the matter. [39915/21]

Tax Code

Gerald Nash

358. Deputy Ged Nash asked the Minister for Finance the estimated yield minus costs of a compliance project using merchant acquirer data as set out in a comprehensive review of expenditure 2014 (details supplied); and if he will make a statement on the matter. [39916/21]

Tax Code

Gerald Nash

359. Deputy Ged Nash asked the Minister for Finance the estimated yield from increasing the bank levy rate to 100% or to 157% and 200% respectively in tabular form; and if he will make a statement on the matter. [39917/21]

Cycling Policy

Gerald Nash

360. Deputy Ged Nash asked the Minister for Finance the estimated cost of introducing a cycle to school scheme based on the cycle to work scheme by which a parent can claim back the cost of one bicycle per child through their salary; and if he will make a statement on the matter. [39918/21]

Tax Code

Gerald Nash

361. Deputy Ged Nash asked the Minister for Finance the estimated additional revenue that would be raised from an increase in the rate of stamp duty to apply in circumstances in which a person purchases ten or more houses within a 12 month period from 10% to 17% respectively in tabular form; the estimated additional revenue that would be raised if these respective rates applied to both apartments and in cases in which properties are renting to local authorities, that is, removal of exception; and if he will make a statement on the matter. [39924/21]

Tax Data

Gerald Nash

362. Deputy Ged Nash asked the Minister for Finance the estimated yield which would accrue from a 1% increase in the rate of stamp duty on non-residential property; the estimated yield that would accrue if these rates were only subject to sales above €500,000 or €1,000,000, respectively in tabular form; and if he will make a statement on the matter. [39925/21]

Tax Data

Gerald Nash

363. Deputy Ged Nash asked the Minister for Finance the estimated revenue which would be raised from increasing commercial stamp duty from 7.5% to 15%; and if he will make a statement on the matter. [39926/21]

Tax Code

Gerald Nash

364. Deputy Ged Nash asked the Minister for Finance the estimated additional yield from increasing the effective rate to 40% for all those earning in excess of €200,000; and if he will make a statement on the matter. [39927/21]

Financial Services

Gerald Nash

365. Deputy Ged Nash asked the Minister for Finance the cost of regulation of the financial industry by the Central Bank for 2019 and 2020 respectively; the amount of subvention provided by the Central Bank for both years; the estimated savings that would accrue to the Exchequer from moving the entire cost of regulation of the financial sector onto the industry; and if he will make a statement on the matter. [39928/21]

Tax Data

Gerald Nash

366. Deputy Ged Nash asked the Minister for Finance the yield accrued from the standard rate of the section 627 exit tax charge of 12.5% in 2019 and 2020 respectively in tabular form; and if he will make a statement on the matter. [39929/21]

Tax Data

Gerald Nash

367. Deputy Ged Nash asked the Minister for Finance the estimated additional yield to the Exchequer from a 0.1% and a 1% increase in the stamp duty applicable to transfers of shares, stocks and marketable securities in Irish incorporated companies; and if he will make a statement on the matter. [39930/21]

Tax Data

Gerald Nash

368. Deputy Ged Nash asked the Minister for Finance the estimated cost to the Exchequer of reducing the interest on deferral of local property tax payments to an annual rate of 0.5% based on the latest available data in tabular form; and if he will make a statement on the matter. [39931/21]

Tax Data

Gerald Nash

369. Deputy Ged Nash asked the Minister for Finance the estimated additional yield that would accrue from a dividend withholding tax rate of 41% on all dividends paid by REITs and IREF respectively in tabular form; and if he will make a statement on the matter. [39932/21]

Tax Data

Gerald Nash

370. Deputy Ged Nash asked the Minister for Finance the cost to the Exchequer of claims for each individual item of allowable expenses against rental income based on the most recent data in tabular form; the cost to the Exchequer of claims from non-residential landlords; and if he will make a statement on the matter. [39934/21]

Tax Data

Gerald Nash

371. Deputy Ged Nash asked the Minister for Finance the estimated savings to the Exchequer from eliminating excise forgone on auto-diesel, marked gas oil, kerosene and fuel oil based on the latest available data in tabular form; the estimated savings to the Exchequer from ending the diesel rebate scheme and excise forgone on commercial sea navigation; and if he will make a statement on the matter. [39935/21]

Tax Data

Gerald Nash

372. Deputy Ged Nash asked the Minister for Finance the estimated yield to the Exchequer from an annual levy on insurance firm profits at a rate of 1%; and if he will make a statement on the matter. [39937/21]

Tax Data

Gerald Nash

373. Deputy Ged Nash asked the Minister for Finance the estimated yield gained from an increase in the initial once-off 6% charge to 20% with respect to the discretionary trust tax; and if he will make a statement on the matter. [39938/21]

Tax Data

Gerald Nash

374. Deputy Ged Nash asked the Minister for Finance the cost to the Exchequer of the removal and relocation expenses in 2018 and 2019 respectively in tabular form; and if he will make a statement on the matter. [39939/21]

Tax Data

Gerald Nash

375. Deputy Ged Nash asked the Minister for Finance the estimated yield for an increase in the 12.5% rate for trading profits by either 0.5% or 1% and to increase the 25% rate for non-trading profits by 1%, 2% or 5%; and if he will make a statement on the matter. [39941/21]

Tax Data

Gerald Nash

376. Deputy Ged Nash asked the Minister for Finance the estimated gains that would accrue to the Exchequer over the years 2021 to 2025 from the introduction of a minimum effective corporation tax rate of 12.5% and 15% respectively; and if he will make a statement on the matter. [39942/21]

Tax Code

Gerald Nash

380. Deputy Ged Nash asked the Minister for Finance if he is considering extending the excise relief programme currently available to microbrewers to micro producers of cider, perry, intermediate beverages and other fermented beverages in Budget 2022; and if he will make a statement on the matter. [40054/21]

International Agreements

Gerald Nash

396. Deputy Ged Nash asked the Minister for Finance the number of inquiries the Revenue Commissioners or his Department have received from companies or the Government of Malta regarding whether a new company should be deemed Irish resident or Maltese resident under the terms of the Competent Authority Agreement signed between Malta and Ireland in November 2018; the number of these cases the Revenue Commissioners determined that a company should be deemed Irish resident or Maltese resident; and if he will make a statement on the matter. [40465/21]

Budget 2022

Gerald Nash

465. Deputy Ged Nash asked the Minister for Public Expenditure and Reform if an equality budgeting statement will be forthcoming in budget 2022; and if he will make a statement on the matter. [39870/21]

Budget 2022

Gerald Nash

466. Deputy Ged Nash asked the Minister for Public Expenditure and Reform the status of progress of a well-being budgeting framework; if the framework is set to be included in budget 2022; if not, the expected timeline for completion and operationalisation of this well-being budget framework; and if he will make a statement on the matter. [39871/21]

Vacant Sites

Gerald Nash

666. Deputy Ged Nash asked the Minister for Housing, Local Government and Heritage the estimated revenue that would be raised from increasing the vacant site levy to 20% based on the most recent valuation data; and if he will make a statement on the matter. [39933/21]

Tax Yield

Gerald Nash

667. Deputy Ged Nash asked the Minister for Housing, Local Government and Heritage the estimated additional revenue which would be raised from reducing the non-principal private residence charge at a rate of €200 or €500 respectively in tabular form; and if he will make a statement on the matter. [39940/21]

Departmental Expenditure

Gerald Nash

1130. Deputy Ged Nash asked the Minister for Social Protection the anticipated cost to the Exchequer in 2022 of a waiver of waiting days on social welfare payments by category of payment; and if she will make a statement on the matter. [39872/21]

Further and Higher Education

Gerald Nash

1254. Deputy Ged Nash asked the Minister for Further and Higher Education, Research, Innovation and Science the estimated annual cost to the State to implement each of the funding options laid out in the 2016 Cassells report for the 2021-2022 academic year; and if he will make a statement on the matter. [39746/21]

Further and Higher Education

Gerald Nash

1255. Deputy Ged Nash asked the Minister for Further and Higher Education, Research, Innovation and Science the reason the report by the European Commission on the analysis of the Cassells report has been delayed; when it will be available to the public; and if recommendations from the Commission’s report will be implemented for the 2021-2022 academic year. [39747/21]

Grant Payments

Gerald Nash

1256. Deputy Ged Nash asked the Minister for Further and Higher Education, Research, Innovation and Science the estimated cost to the State of increasing SUSI grants by 10%. [39748/21]

Grant Payments

Gerald Nash

1257. Deputy Ged Nash asked the Minister for Further and Higher Education, Research, Innovation and Science the estimated cost to restore the SUSI non-adjacent rate to 24 km. [39749/21]

Grant Payments

Gerald Nash

1258. Deputy Ged Nash asked the Minister for Further and Higher Education, Research, Innovation and Science the estimated cost to reinstate postgraduate grants. [39750/21]

Grant Payments

Gerald Nash

1259. Deputy Ged Nash asked the Minister for Further and Higher Education, Research, Innovation and Science the estimated cost of expanding SUSI maintenance rates to all qualifying part and full-time undergraduate and postgraduate students. [39751/21]

Student Accommodation

Gerald Nash

1260. Deputy Ged Nash asked the Minister for Further and Higher Education, Research, Innovation and Science his plans to fund affordable student accommodation and housing; and if he will make a statement on the matter. [39752/21]

Third Level Costs

Gerald Nash

1261. Deputy Ged Nash asked the Minister for Further and Higher Education, Research, Innovation and Science the estimated annual cost of a targeted fund to fully finance third-level education for 100 persons experiencing homelessness including those living in temporary accommodation such as hostels, direct provision centres and domestic abuse refuges. [39755/21]

Apprenticeship Programmes

Gerald Nash

1264. Deputy Ged Nash asked the Minister for Further and Higher Education, Research, Innovation and Science the estimated of cost of reducing apprentice fees by 20%, 50% and 100%, respectively; and if he will make a statement on the matter. [39873/21]

Grant Payments

Gerald Nash

1265. Deputy Ged Nash asked the Minister for Further and Higher Education, Research, Innovation and Science his plans to decrease the qualifying criteria for the non-adjacent rate of the SUSI grant from 45 km to 24 km; the estimated cost involved in 2022; and if he will make a statement on the matter. [39874/21]