Parliamentary questions

Fines Administration

Bobby Aylward

178. Deputy Bobby Aylward asked the Minister for Finance to allow a person (details supplied) to pay a fine in instalments, to ensure that no term of imprisonment is imposed to pay a penalty imposed by the courts to the Revenue Commissioners in instalments due to extremely difficult financial circumstances currently being endured by person and their spouse who are both in receipt of social protection payments and do not have the means to pay fine of €2,500 in one instalment; and if he will make a statement on the matter. [22267/16]

Bank Codes of Conduct

Gerry Adams

179. Deputy Gerry Adams asked the Minister for Finance if a bank (details supplied) was permitted to sell life loan products to homeowners who were not the sole occupant of the house on which the life loan was issued; and if he will make a statement on the matter. [22289/16]

Drugs Crime

Tony McLoughlin

180. Deputy Tony McLoughlin asked the Minister for Finance if he is aware that there are no detector drugs dogs working in Ireland West Airport, Knock or assigned to the Border-midlands-west region since early 2016; if he can provide a guarantee as to when a drugs detector dog will be assigned with permanent staff to this airport; and if he will make a statement on the matter. [22310/16]

Income Data

Noel Rock

181. Deputy Noel Rock asked the Minister for Finance if the capacity exists to analyse income brackets per age group, for instance the number of persons aged 32 who are earning above the average industrial wage. [22331/16]

Tax Collection

Tom Neville

182. Deputy Tom Neville asked the Minister for Finance if an official from the Revenue Commissioners can make contact with a person (details supplied) to have a matter resolved. [22337/16]

Fiscal Data

Pearse Doherty

183. Deputy Pearse Doherty asked the Minister for Finance to outline the revised figures for fiscal space in each of the years 2017 to 2021 in light of the recently revised CSO figures for GDP growth for 2015 to 26.3%. [22356/16]

Excise Duties

Michael McGrath

184. Deputy Michael McGrath asked the Minister for Finance the estimated impact on excise duty receipts to date in 2016 from the apparent practice of tobacco firms building up stocks in advance of the introduction of plain packaging; if this is expected to have a negative impact on 2017’s fiscal space; and if he will make a statement on the matter. [22425/16]

Currency Exchange

Michael McGrath

185. Deputy Michael McGrath asked the Minister for Finance his Department’s projection of the impact of a 10%, 15% and 20% fall in the value of sterling against the euro on VAT and excise duty receipts respectively; and if he will make a statement on the matter. [22426/16]

Tax Code

Michael McGrath

186. Deputy Michael McGrath asked the Minister for Finance the income tax generated in 2015 from Airbnb hosts; and if he will make a statement on the matter. [22427/16]

Tax Code

Michael McGrath

187. Deputy Michael McGrath asked the Minister for Finance the projected yield from capping dwelling house relief at €250,000 and €300,000, respectively; and if he will make a statement on the matter. [22428/16]

Public Interest Directors

Michael McGrath

188. Deputy Michael McGrath asked the Minister for Finance the current public interest of directors in the State supported banks; the dates on which they were appointed; the dates on which their term is due to end; the cumulative payments to each serving director since their appointment; and if he will make a statement on the matter. [22429/16]

Financial Services Ombudsman

Michael McGrath

189. Deputy Michael McGrath asked the Minister for Finance when the merger of the Financial Services Ombudsman and Pensions Ombudsman will be completed; and if he will make a statement on the matter. [22430/16]

Financial Institutions Support Scheme

Michael McGrath

190. Deputy Michael McGrath asked the Minister for Finance if AIB plans to go ahead with the redemption of its €1.6 billion contingent capital note; and if he will make a statement on the matter. [22431/16]

Central Bank of Ireland

Michael McGrath

191. Deputy Michael McGrath asked the Minister for Finance the number of expressions of interest the Central Bank has received from financial institutions seeking to relocate their main centre of operations here since the United Kingdom referendum result; and if he will make a statement on the matter. [22432/16]

Property Tax

Michael McGrath

192. Deputy Michael McGrath asked the Minister for Finance if the rate of compliance with the property tax has improved since the recent initiative by the Revenue Commissioners to write to 290,000 households regarding their 2016 liability; and if he will make a statement on the matter. [22434/16]

Tax Reliefs Data

Michael McGrath

193. Deputy Michael McGrath asked the Minister for Finance the number of charitable donations subject for which tax relief was claimed in 2015; the total amount of relief granted; if he is satisfied that the system is working adequately to ensure charities are able to fully avail of the relief to which they are entitled; and if he will make a statement on the matter. [22435/16]

Pension Provisions

Michael McGrath

194. Deputy Michael McGrath asked the Minister for Finance the reason the minimum imputed distribution from an approved retirement fund is set at 5% per annum; his views on whether this places an undue burden on persons making long-term financial plans including possibly the provision of nursing home care; and if he will make a statement on the matter. [22436/16]

Stamp Duty

Michael McGrath

195. Deputy Michael McGrath asked the Minister for Finance the outstanding measures in the Finance Act 2015 and previous Finance Acts subject to EU approval; and if he will make a statement on the matter. [22437/16]

Tax Code

Pearse Doherty

196. Deputy Pearse Doherty asked the Minister for Finance the process by which companies are designated as section 110 companies; and if he will make a statement on the matter. [22464/16]

Tax Code

Pearse Doherty

197. Deputy Pearse Doherty asked the Minister for Finance the qualifying assets relevant to section 110 companies and when each of these assets was designated as qualifying; and if he will make a statement on the matter. [22465/16]

Flooding Data

Michael McGrath

198. Deputy Michael McGrath asked the Minister for Finance if he has considered the development of a United Kingdom flood insurance model here; and if he will make a statement on the matter. [22563/16]

Land Acquisition

Seán Fleming

199. Deputy Sean Fleming asked the Minister for Finance if funding is being provided for any scheme by his Department or agencies under the aegis of his Department to assist developers buy land to enable them to build houses in view of the housing crisis; and if he will make a statement on the matter. [22565/16]

Tax Collection

Bernard Durkan

200. Deputy Bernard J. Durkan asked the Minister for Finance if the Revenue Commissioners will consider a restructuring of proposals to meet arrears of tax for a person (details supplied) in a way more sustainable and conducive to the payment of their current taxes and a sum off the arrears thereby allowing the person to trade their way out of the difficulty and at the same time meet the requirements of the Revenue Commissioners; if the sheriff's office might be appraised of any such proposal; and if he will make a statement on the matter. [22577/16]

Tax Data

Pearse Doherty

201. Deputy Pearse Doherty asked the Minister for Finance the cost of increasing the PAYE and self-employed tax credits by €400 each and tapering out the increase from €55,000 to €65,000, by 10% per €1,000, resulting in no entitlement to the increased credit over €65,000. [22579/16]

Tax Data

Pearse Doherty

202. Deputy Pearse Doherty asked the Minister for Finance the cost of increasing the PAYE and self-employed tax credits by €300 each and tapering out the increases from €50,000 to €70,000, by 5% per €1,000, resulting in no entitlement to the increased credit over €70,000. [22580/16]

Tax Data

Pearse Doherty

203. Deputy Pearse Doherty asked the Minister for Finance the cost of increasing the PAYE and self-employed tax credits by €400 each and tapering out the increases from €50,000 to €70,000, by 5% per €1,000, resulting in no entitlement to the increased credit over €70,000. [22581/16]

Tax Data

Pearse Doherty

204. Deputy Pearse Doherty asked the Minister for Finance the cost of increasing the PAYE and self-employed tax credits by €300 each and tapering out the increase from €55,000 to €65,000, by 10% per €1,000, resulting in no entitlement to the increased credit over €65,000. [22582/16]

Tax Data

Pearse Doherty

205. Deputy Pearse Doherty asked the Minister for Finance the cost of increasing the PAYE and self-employed tax credits by €200 each and tapering out the increase from €55,000 to €65,000, by 10% per €1,000, resulting in no entitlement to the increased credit over €65,000. [22583/16]

EU Meetings

Pearse Doherty

206. Deputy Pearse Doherty asked the Minister for Finance to report on his meeting with EU Commissioner Vestager; and if he will make a statement on the matter. [22624/16]

Fiscal Policy

Michael McGrath

207. Deputy Michael McGrath asked the Minister for Finance the impact on the fiscal space in 2017, in particular the application of the expenditure rule of the significant revision to 2015 GDP by the Central Statistics Office; and if he will make a statement on the matter. [22627/16]

Tax Credits

Michael McGrath

208. Deputy Michael McGrath asked the Minister for Finance his views on the fact that his Department is not currently in a position to implement a proposal to withdraw tax credits from persons earning in excess of €70,000; if the Revenue Commissioners have undertaken work in this regard; and if he will make a statement on the matter. [22629/16]

Foreign Direct Investment

Michael McGrath

209. Deputy Michael McGrath asked the Minister for Finance the number of inversion transactions undertaken by multinationals in 2014 and 2015 which resulted in their relocation to Ireland; the estimated impact on GDP; the additional corporation tax revenue generated as a result of these transactions; and if he will make a statement on the matter. [22630/16]

Economic Growth Rate

Michael McGrath

210. Deputy Michael McGrath asked the Minister for Finance his views on the potential risks to the implementation of economic policy from the potential for a very significant future downward impact on GDP following the recent large upward revision; and if he will make a statement on the matter. [22631/16]

Tax Yield

Michael McGrath

211. Deputy Michael McGrath asked the Minister for Finance the number of capital acquisition tax cases in each year from 2010 to 2015 by reference to the relationship of the beneficiary to the disponer; the total tax raised in each year from group A, B and C beneficiaries in tabular form; and if he will make a statement on the matter. [22632/16]

Insurance Compensation Fund

Michael McGrath

212. Deputy Michael McGrath asked the Minister for Finance if he expects further repayments from the insurance compensation fund to the Exchequer; and if he will make a statement on the matter. [22633/16]

Insurance Industry

Michael McGrath

213. Deputy Michael McGrath asked the Minister for Finance the position regarding the payment of claims due by a company (details supplied); the level of payments that are expected to be made; the approximate timeframe for this matter to be dealt with; and if he will make a statement on the matter. [22634/16]

Insurance Levy

Michael McGrath

214. Deputy Michael McGrath asked the Minister for Finance the amount raised from the 3% stamp duty and 2% levy, respectively, on insurance policies in each of the years from 2010 to 2015 in tabular form; and if he will make a statement on the matter. [22635/16]

Fiscal Policy

Maurice Quinlivan

215. Deputy Maurice Quinlivan asked the Minister for Finance if he will seek a derogation from the European Commission to borrow €1 billion outside the fiscal rules for the purpose of social housing, as recently requested by IBEC in its 2017 budget proposals; and if he will make a statement on the matter. [22657/16]

Fiscal Policy

Maurice Quinlivan

216. Deputy Maurice Quinlivan asked the Minister for Finance the criteria for and availability of a derogation from the European Commission to borrow outside the fiscal rules for the purpose of social housing; and if he will make a statement on the matter. [22658/16]

Fiscal Policy

Maurice Quinlivan

217. Deputy Maurice Quinlivan asked the Minister for Finance his views on the recent joint statement on Brexit, in which President Hollande, Chancellor Merkel and Prime Minister Renzi noted that Europe must strengthen areas where both economic and social priorities overlap (details supplied); if he will seek a derogation from the European Commission to borrow €1 billion outside of the fiscal rules for the purpose of social housing; and if he will make a statement on the matter. [22660/16]

Tax Code

Peter Fitzpatrick

218. Deputy Peter Fitzpatrick asked the Minister for Finance further to the commitment in the summer economic statement to increase taxation on measures that promote healthier lifestyles, the measures that are under consideration in this regard; the timeline for their introduction; the data that is being used to support these new taxation measures; and if he will make a statement on the matter. [22688/16]

Tax Code

Peter Fitzpatrick

219. Deputy Peter Fitzpatrick asked the Minister for Finance further to the commitment in the summer economic statement and previous statements from Government regarding the proposed introduction of a sugar tax or levy, his plans to organise this, in parallel with the proposed introduction of same in the UK; if there will be a formal consultation process with the appropriate industry representatives as in the UK; the timeline for its introduction; and if he will make a statement on the matter. [22689/16]

Ministerial Staff

Seán Sherlock

220. Deputy Sean Sherlock asked the Minister for Finance the number of politically appointed staff working in his Department, including the names, roles and salaries of each staff member; in the case of special advisers, their qualifications and experience relevant to their roles; and if he will make a statement on the matter. [22732/16]

Charities Regulation

Joan Burton

221. Deputy Joan Burton asked the Minister for Finance the way in which the regulation of the taxation affairs of charities is carried out; and if he will make a statement on the matter. [22746/16]

Corporate Tax Compliance

Joan Burton

222. Deputy Joan Burton asked the Minister for Finance if he is aware of the use of charitable tax status for the purpose of corporate tax avoidance; the way this can happen; the number of such schemes which exist; the cost to the Exchequer of such schemes; and if he will make a statement on the matter. [22747/16]

Real Estate Investment Trusts

Joan Burton

223. Deputy Joan Burton asked the Minister for Finance the number of real estate investment trusts which exist since their introduction; the cost to the Exchequer in tax foregone or other tax advantages conferred on such trusts or schemes; and if he will make a statement on the matter. [22748/16]

Household Charge Administration

Michael Healy-Rae

224. Deputy Michael Healy-Rae asked the Minister for Finance his views on correspondence (details supplied) regarding the household charge; and if he will make a statement on the matter. [22874/16]

EU Budget Contribution

Michael McGrath

225. Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 75 of 28 January 2016, if the revision to 2015 GDP published this week will lead to a significant increase in Ireland’s EU budget contribution; if he will provide an estimate of what the contribution was expected to be prior to the CSO data and what it is now expected to be; and if he will make a statement on the matter. [22880/16]

General Government Debt

Michael McGrath

226. Deputy Michael McGrath asked the Minister for Finance his views that Ireland’s updated headline debt-GDP ratio fell to 79% at the end of 2015, relative to a previous estimate of 94%, making Ireland’s debt sustainability position look better than it actually is; and if he will make a statement on the matter. [22881/16]

Exchequer Returns

Michael McGrath

227. Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 279 of 20 October 2015, if he will provide an update as to the employers’ PRSI, corporation tax and VAT paid by aircraft leasing firms; the taxable profit of the aircraft leasing sector in 2014 and 2015; the reason the sector is in a net repayment position in respect of VAT; and if he will make a statement on the matter. [22882/16]