Written answers are published as received from Departments. Only questions and answers published after 27/01/2004 can be viewed here. Parliamentary questions published prior to 2004 are located within Dáil debates.

Questions and answers for all sittings

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Tue, 26 Mar 2019

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National Vehicle and Driver File Registration

James Browne

206. Deputy James Browne asked the Minister for Finance the position regarding the registration of all-terrain vehicles as part of the maintenance of the national vehicle and driver file; the way in which the Revenue Commissioners act in the registration of these vehicles; if unregistered vehicles can be taxed or insured; if second-hand vehicles not from here can be registered as an all-terrain vehicle on the national vehicle and driver file; and if he will make a statement on the matter. [13348/19]

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Tue, 26 Mar 2019

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Tax Credits

Peter Burke

207. Deputy Peter Burke asked the Minister for Finance if he has considered extending the home carer tax credit (details supplied); and if he will make a statement on the matter. [13371/19]

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Tue, 26 Mar 2019

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Insurance Industry

Fiona O'Loughlin

208. Deputy Fiona O'Loughlin asked the Minister for Finance the number of customers impacted by the failure of a company (details supplied); and if he will make a statement on the matter. [13397/19]

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Tue, 26 Mar 2019

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VAT Exemptions

Ruth Coppinger

209. Deputy Ruth Coppinger asked the Minister for Finance if he will remove VAT from silicone menstruation cups and other reusable products; and if he will make a statement on the matter. [13438/19]

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Tue, 26 Mar 2019

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NAMA Investigations

Catherine Murphy

210. Deputy Catherine Murphy asked the Minister for Finance the number of complaints NAMA has received arising from alleged breaches of section 172(3) of the National Asset Management Agency Act 2009 since its enactment; the number of complaints under section 172(3) made in respect of loan sales and property sales; and if he will make a statement on the matter. [13443/19]

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Tue, 26 Mar 2019

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Revenue Commissioners Data

Joan Burton

211. Deputy Joan Burton asked the Minister for Finance the number of Frontex officers working with the Revenue Commissioners; and the number that will be working with it after 29 March 2019. [13450/19]

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Tue, 26 Mar 2019

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Tax Data

Joan Burton

212. Deputy Joan Burton asked the Minister for Finance the number of rulings the Revenue Commissioners have made in respect of golf, soccer, rugby or other recognised sports in each of the years 2014 to 2018, inclusive, in respect of to Article 16 of the OECD Model Tax Convention (Article 17 of the UK Ireland treaty), in tabular form. [13451/19]

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Tue, 26 Mar 2019

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Tax Data

Joan Burton

213. Deputy Joan Burton asked the Minister for Finance the number of rulings the Revenue Commissioners have made in respect of artistes in each of the years 2014 to 2018, inclusive, in respect of Article 16 of the OECD Model Tax Convention (Article 17 of the UK Ireland treaty), in tabular form. [13452/19]

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Tue, 26 Mar 2019

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Tax Data

Joan Burton

214. Deputy Joan Burton asked the Minister for Finance the amount of additional tax collected by the Revenue Commissioners in respect of golf, soccer, rugby or other recognised sports in each of the years 2014 to 2018, inclusive, in respect of Article 16 of the OECD Model Tax Convention (Article 17 of the UK Ireland treaty), in tabular form. [13453/19]

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Tue, 26 Mar 2019

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Tax Data

Joan Burton

215. Deputy Joan Burton asked the Minister for Finance the amount of additional tax collected by the Revenue Commissioners in respect of artistes performing in each of the years 2014 to 2018, inclusive, in respect of Article 16 of the OECD Model Tax Convention (Article 17 of the UK Ireland treaty), in tabular form. [13454/19]

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Tue, 26 Mar 2019

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Revenue Commissioners Data

Michael McGrath

216. Deputy Michael McGrath asked the Minister for Finance the net cost to the Revenue Commissioners of maintenance, security and related expenditure on homes, vehicles, ships or other items seized by the Revenue Commissioners minus their subsequent sale proceeds, if applicable, in each of the years 2011 to 2018; and if he will make a statement on the matter. [13463/19]

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Tue, 26 Mar 2019

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Departmental Consultations

Mattie McGrath

217. Deputy Mattie McGrath asked the Minister for Finance further to Parliamentary Question No. 4 of 14 February 2019, the amount of the gross cost of €73,031.25 related to VAT and to expenses incurred; and if he will make a statement on the matter. [13481/19]

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Tue, 26 Mar 2019

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Tax Code

Joan Burton

218. Deputy Joan Burton asked the Minister for Finance the rate of interest the Revenue Commissioners use in calculating liability to capital acquisitions tax in respect of loans from parents to their children; if his Department was consulted on the annual rate used; and if he will publish the results of those deliberations. [13546/19]

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Tue, 26 Mar 2019

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Tax Code

Joan Burton

219. Deputy Joan Burton asked the Minister for Finance his views on setting a statutory rate of interest to be used in calculating liability to capital acquisitions tax in respect of loans; and if he will make a statement on the matter. [13547/19]

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Tue, 26 Mar 2019

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Tax Code

Joan Burton

220. Deputy Joan Burton asked the Minister for Finance his views on whether the rate of interest used in calculating benefit-in-kind as set out in section 122 of the Taxes Consolidation Act 1997 is the appropriate rate for the calculation of liabilities to capital acquisitions tax; and if he will make a statement on the matter. [13548/19]

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Tue, 26 Mar 2019

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Tax Code

Joan Burton

221. Deputy Joan Burton asked the Minister for Finance the Revenue Commissioners policy towards loans from the parent to the child in respect of a child that is also an employee of the parent; and if the interest on such loans is liable under section 122 of the Taxes Consolidation Act 1997 or to capital acquisitions tax. [13549/19]

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Tue, 26 Mar 2019

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Tax Code

Joan Burton

222. Deputy Joan Burton asked the Minister for Finance his views on the use of loan structures between parents and children to evade capital acquisitions tax; the action he plans to take to stop such abuse; and if he will make a statement on the matter. [13550/19]

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Tue, 26 Mar 2019

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Tax Code

Joan Burton

223. Deputy Joan Burton asked the Minister for Finance the value of assets transferred under gifts and inheritances declared for capital acquisitions tax purposes in each of the years 2013 to 2017; the estimated net value of assets owned by persons here in each of the same years by the Central Bank and Central Statistics Office; the proportion of net assets owned by persons here estimated to be transferred annually by way of gift or inheritance; and the way in which the figure compares with the amounts returned to the Revenue Commissioners. [13551/19]

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Tue, 26 Mar 2019

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Interdepartmental Working Groups

Mattie McGrath

224. Deputy Mattie McGrath asked the Minister for Finance the working groups currently established in his Department; the focus of their work; the membership composition of each; and if he will make a statement on the matter. [13566/19]

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Tue, 26 Mar 2019

written

Insurance Costs

Thomas P. Broughan

225. Deputy Thomas P. Broughan asked the Minister for Finance the timeframe for his proposed and much needed four major measures to address the rising costs of insurance for householders, drivers, small businesses and community development bodies; and if he will make a statement on the matter. [13702/19]

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