Parliamentary questions

Credit Union Regulation

Thomas P. Broughan

172. Deputy Thomas P. Broughan asked the Minister for Finance if he will defer regulation Consultation Paper 88 for credit unions; and if he will make a statement on the matter. [39013/15]

Social and Affordable Housing Provision

Thomas P. Broughan

173. Deputy Thomas P. Broughan asked the Minister for Finance if his Department has met with the Irish League of Credit Unions to discuss the possibility of setting up a credit union-supported, State-backed fund for social housing; if he supports such an initiative in principle; and if he will make a statement on the matter. [39014/15]

Social and Affordable Housing Provision

Thomas P. Broughan

174. Deputy Thomas P. Broughan asked the Minister for Finance if his Department has met with the Irish League of Credit Unions to discuss the possibility of the setting up of a credit union-supported, State-backed fund for small and medium enterprises; if he supports such an initiative in principle; and if he will make a statement on the matter. [39015/15]

VAT Rate Reductions

Michael McGrath

175. Deputy Michael McGrath asked the Minister for Finance if it is possible to calculate the amount of annual value added tax receipts from the sale of a certain good (details supplied). [39016/15]

VAT Yield

Michael McGrath

176. Deputy Michael McGrath asked the Minister for Finance the amount of value added tax receipts from the sale of new residential units in 2013, 2014 and in 2015 to date. [39077/15]

Code of Conduct on Mortgage Arrears

Áine Collins

177. Deputy Áine Collins asked the Minister for Finance the options available for a couple in mortgage distress who have been working with the Irish Mortgage Holders Association for the past two years but who are unable to get a long-term payment plan. [39126/15]

VAT Rate Reductions

Michael McGrath

178. Deputy Michael McGrath asked the Minister for Finance if there is discretion at national level to change the age specified in paragraph 10 of Schedule 2 of the Value Added Tax Acts in relation to those goods which are subject to the zero rate, or whether European Union approval is required; and if he will make a statement on the matter. [39136/15]

VAT Rate Reductions

Michael McGrath

179. Deputy Michael McGrath asked the Minister for Finance the basis of a particular Revenue Guidance Note (details supplied); and if he will make a statement on the matter. [39137/15]

Tax Yield

Michael McGrath

180. Deputy Michael McGrath asked the Minister for Finance the reason expected receipts for corporation tax in October 2015 were profiled in the Exchequer returns as minus €3 million; his views on the sustainability of current strong corporation tax receipts; and if he will make a statement on the matter. [39187/15]

Revenue Commissioners Audits

Michael McGrath

181. Deputy Michael McGrath asked the Minister for Finance the number of audits the Revenue Commissioners carried out in respect of self-employed contractors, including those who operate through a company structure, in 2013, in 2014 and in 2015 to date; the profile of those contractors by sector; the number of completed audits where the Revenue Commissioners calculated that additional tax was due to the State; the amount of tax, interest and penalties calculated as being due; details, including numbers, of the Revenue Commissioners' plans to continue to focus on this area in 2016; and if he will make a statement on the matter. [39324/15]

IBRC Mortgage Loan Book

Michael McGrath

182. Deputy Michael McGrath asked the Minister for Finance the number, and the overall value, of Irish Bank Resolution Corporation's principal dwelling house residential mortgages sold by the special liquidator; the details of each transaction, including the identity of the purchaser; and if he will make a statement on the matter. [39345/15]

IBRC Mortgage Loan Book

Michael McGrath

183. Deputy Michael McGrath asked the Minister for Finance the number, and the overall value, of Irish Bank Resolution Corporation's buy-to-let mortgages sold by the special liquidator; the details of each transaction, including the identity of the purchaser; and if he will make a statement on the matter. [39346/15]

Personal Public Service Numbers

Robert Dowds

184. Deputy Robert Dowds asked the Minister for Finance further to Parliamentary Question No. 286 of 3 November 2015, the reason a deceased foreign person who never held Irish citizenship and left a legacy to a resident here must be given a personal public service number; and if he will ensure it is made easier for such an Irish relative to declare the gift for tax purposes. [39372/15]

National Payments Plan Implementation

Michael McGrath

185. Deputy Michael McGrath asked the Minister for Finance if the Central Bank of Ireland has a policy on whether bank ATMs should dispense €10 notes to customers; if he will confirm the practice of retail banks regarding the dispensing of €10 notes; the policy as to whether the use of €20 notes or €50 notes is preferred where an amount of €100, for example, is required; and if he will make a statement on the matter. [39374/15]

Tax Credits

Michael McGrath

186. Deputy Michael McGrath asked the Minister for Finance if a PAYE tax credit is available to a married couple where a qualified adult dependant payment is paid directly to the qualified adult in respect of that adult's spouse's State pension (contributory) or State pension (non-contributory); if it is available to a married couple where a pensioner receives a qualified adult dependant payment as part of a State pension (contributory) or a State pension (non-contributory); and the number of persons in each category. [39382/15]

Credit Union Regulation

Gabrielle McFadden

187. Deputy Gabrielle McFadden asked the Minister for Finance if he will address the concerns of a credit union (details supplied) in County Westmeath regarding the planned Consultation Paper 88 regulations which it believes will seriously damage credit unions, restrict their ability to provide services to their members, and restrict their ability to compete with other financial institutions; and if he will make a statement on the matter. [39389/15]

Disabled Drivers and Passengers Scheme

Michael Lowry

188. Deputy Michael Lowry asked the Minister for Finance if a remission or repayment of vehicle registration tax and value added tax paid may be claimed in respect of the purchase and adaptation of vehicles for use by an organisation for the transport of severely and permanently disabled persons (details supplied) under the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994; if he will examine this case, given that many of the persons transported by this organisation are immobile and confined to wheelchairs; the steps an organisation should take if future problems are encountered with the Revenue Commissioners; and if he will make a statement on the matter. [39396/15]

Tax Credits

Charlie McConalogue

189. Deputy Charlie McConalogue asked the Minister for Finance if a person who has an off-farm PAYE job is eligible for the €500 self-employed tax exemption on farm self-employment income; and if he will make a statement on the matter. [39444/15]

Tax Credits

Patrick O'Donovan

190. Deputy Patrick O'Donovan asked the Minister for Finance the cost of indexing tax credits and bands to wages in the period 2017 to 2021; and if he will make a statement on the matter. [39454/15]

Construction Contracts

Joan Collins

191. Deputy Joan Collins asked the Minister for Finance the number of workers registered with the Revenue Commissioners as self-employed for the purposes of electronic relevant contracts tax within the construction industry; the number of workers who are employed on a P60 basis within that sector; and his views on the loss to the State of employer's PRSI payments and whether this money can be considered as akin to a family income supplement for the rich rather than as a contribution to rebuilding the country (details supplied). [39514/15]