Ceisteanna Parlaiminte

Tax Code

Richard Boyd Barrett

271. Deputy Richard Boyd Barrett asked the Minister for Finance the estimated amount of tax revenue which would be generated by applying a 12.5% minimum effective tax rate on total gross profits before deductions, allowances or reliefs. [25594/20]

Wage Subsidy Scheme

Bríd Smith

272. Deputy Bríd Smith asked the Minister for Finance the number of workers in receipt of the employment subsidy scheme; the number of workers that received a top-up payment from their employer; the breakdown of the levels and top- ups provided by employers; and if his attention has been drawn to the fact that employer top-ups have risen as a response to the reduction in the employment subsidies provided by the State. [25595/20]

Covid-19 Pandemic Supports

Bríd Smith

273. Deputy Bríd Smith asked the Minister for Finance when he will publish a list of the companies that availed of the wage subsidy scheme; the amounts given to the companies; and if he will make a statement on the matter. [25596/20]

Covid-19 Pandemic Supports

Éamon Ó Cuív

78. Deputy Éamon Ó Cuív asked the Minister for Finance if it is planned to modify the employment wage subsidy scheme to give further assistance to the sectors dependent on foreign tourists to ensure their survival until international travel recommences; and if he will make a statement on the matter. [24543/20]

Help-To-Buy Scheme

Thomas Gould

79. Deputy Thomas Gould asked the Minister for Finance his plans to continue the temporary help-to-buy extension beyond 31 December 2020. [24595/20]

Disabled Drivers and Passengers Scheme

Pádraig Mac Lochlainn

80. Deputy Pádraig Mac Lochlainn asked the Minister for Finance if amendments to the existing legislation, Disabled Drivers Passengers (Tax Concessions) Regulations 1994, will be introduced to widen the eligible criteria as requested by the Office of the Ombudsman in order that more disabled persons can avail of the scheme; and if he will make a statement on the matter. [24478/20]

Tax Data

Chris Andrews

81. Deputy Chris Andrews asked the Minister for Finance the revenue raised by the sugar sweetened drinks tax from 1 January 2019 to 31 December 2019. [24487/20]

Covid-19 Pandemic Supports

Pádraig Mac Lochlainn

82. Deputy Pádraig Mac Lochlainn asked the Minister for Finance if the financial assessment of tourism businesses availing of the employment wage subsidy scheme will consider the entirety of income for 2020 rather than recent months; and if a distorted picture of their financial income year to date will be provided. [24509/20]

Covid-19 Pandemic Supports

Pearse Doherty

83. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of amending the employment wage subsidy scheme by categories (details supplied) for those with turnover of 50% to 75% compared to reference periods under the scheme to the end of December 2020, 1 January to 31 March 2021 and 1 April to 31 December 2021. [24518/20]

Covid-19 Pandemic Supports

Pearse Doherty

84. Deputy Pearse Doherty asked the Minister for Finance the number of employees with gross weekly pay of less than €151.50 who received payments under the temporary wage subsidy scheme since the beginning of its operation; and if he will make a statement on the matter. [24519/20]

Covid-19 Pandemic Supports

Pearse Doherty

85. Deputy Pearse Doherty asked the Minister for Finance the number of employees with gross weekly pay of less than €151.50 who received payments under the temporary wage subsidy scheme in August 2020. [24520/20]

Covid-19 Pandemic Supports

Pearse Doherty

86. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of tax policy items in the July stimulus in 2020 and 2021, disaggregated by measure; and if he will make a statement on the matter. [24617/20]

Economic Data

Pearse Doherty

87. Deputy Pearse Doherty asked the Minister for Finance if an updated forecast from that given in the Stability Programme update will be provided with regard to the projected deficit, expenditure and revenue for 2020 in view of recent revenue figures and expenditure items; and if he will make a statement on the matter. [24618/20]

Covid-19 Pandemic Supports

Pearse Doherty

88. Deputy Pearse Doherty asked the Minister for Finance the manner in which payments made under the temporary wage subsidy scheme will be taxed at the of 2020; and the period over which outstanding tax liabilities will be collected in which the tax liability exceeds the value of unused tax credits in the relevant period. [24619/20]

Tax Code

Pearse Doherty

89. Deputy Pearse Doherty asked the Minister for Finance when the Revenue Commissioners will publish its review of the operation of section 114 of the Taxes Consolidation Act 1997 regarding flat rate expenses; if he will consider deferring the implementation of planned changes that may arise until January 2022 in view of the income challenges faced by many in the context of Covid-19; and if he will make a statement on the matter. [24620/20]

Value Added Tax

Holly Cairns

90. Deputy Holly Cairns asked the Minister for Finance the amount of VAT collected on feminine hygiene products annually since 2015, in tabular form; and, if he will consider ring-fencing these moneys to fund period poverty programmes. [24670/20]

Departmental Communications

Holly Cairns

91. Deputy Holly Cairns asked the Minister for Finance if his Department or bodies working on behalf of his Department are monitoring social media for those that criticise Government policy. [24671/20]

Value Added Tax

Neasa Hourigan

92. Deputy Neasa Hourigan asked the Minister for Finance if he will consider applying for an exemption under EU legislation to levy a 0% VAT rate on cups, period underwear and reusable pads; and if he will make a statement on the matter. [24685/20]

Covid-19 Pandemic Supports

Mattie McGrath

29. Deputy Mattie McGrath asked the Minister for Finance the status of the uptake of the wage subsidy scheme; the number of refusals; the reasons for refusals; the number of successful appeals; and if he will make a statement on the matter. [24229/20]

Illicit Trade

Marc MacSharry

30. Deputy Marc MacSharry asked the Minister for Finance the measures in place to counteract cross-Border smuggling and illicit trade in products such as tobacco, alcohol and fuel products and to ensure smugglers do not take advantage of the green lane corridors established during Covid-19; and if he will make a statement on the matter. [24264/20]

Tax Data

Ged Nash

31. Deputy Ged Nash asked the Minister for Finance the number of persons with annual income levels by category (details supplied) in the most recent year for which full data is available, in tabular form. [24213/20]

Tax Data

Ged Nash

32. Deputy Ged Nash asked the Minister for Finance the number of persons with annual income levels by category (details supplied) that received tax relief on their personal income for contributions to a pension, in tabular form. [24214/20]

Tax Data

Ged Nash

33. 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. [24215/20]

Tax Data

Paul Murphy

34. Deputy Paul Murphy asked the Minister for Finance the estimated revenue that could be raised from the imposition of an emergency 3% Covid-19 tax on the total assets of natural persons, whatever the legal form of tenure, of €1 million and over, rising to a 5% tax on assets of €10 million and over. [24295/20]

Tax Data

Paul Murphy

35. Deputy Paul Murphy asked the Minister for Finance the estimated revenue that could be raised from the imposition of an emergency 3% Covid-19 tax on the assets of investment funds and holding companies. [24296/20]

Tax Data

Paul Murphy

36. Deputy Paul Murphy asked the Minister for Finance the estimated revenue that could be raised from the imposition of an emergency 3% Covid-19 tax on the market value of all property transfers by legal persons. [24297/20]

Tax Data

Paul Murphy

37. Deputy Paul Murphy asked the Minister for Finance the estimated revenue that could be raised from the imposition of an emergency 2% Covid-19 tax on the market value of property transfers by natural persons of €1 million and over. [24298/20]

Tax Credits

Emer Higgins

38. Deputy Emer Higgins asked the Minister for Finance the workers eligible for a tax credit for a work uniform; if childcare providers qualify for this tax credit; and if he will make a statement on the matter. [24352/20]

Help-To-Buy Scheme

Christopher O'Sullivan

243. Deputy Christopher O'Sullivan asked the Minister for Finance if he has considered extending the help-to-buy scheme to include non-new builds in rural areas. [23477/20]

Civil Service

Fergus O'Dowd

244. Deputy Fergus O'Dowd asked the Minister for Finance if a reply will issue to correspondence from a person (details supplied) regarding the person's role as a retained firefighter; and if he will make a statement on the matter. [23526/20]

Covid-19 Pandemic Supports

John Lahart

245. Deputy John Lahart asked the Minister for Finance if taxi drivers will be transferred to the wage subsidy scheme in view of the fact they have lost 80% of their business and have been removed from the pandemic unemployment payment; and if he will make a statement on the matter. [23605/20]

Help-To-Buy Scheme

Cathal Crowe

246. Deputy Cathal Crowe asked the Minister for Finance the eligibility of a person who has purchased a site with a derelict home on it that will be demolished in favour of a new build but must pay local property tax on the derelict home and wants to apply for the help-to-buy scheme as a first-time buyer or builder. [23808/20]

Covid-19 Pandemic Supports

Pat Buckley

247. Deputy Pat Buckley asked the Minister for Finance if his attention has been drawn to the potential that some employers might not be fully passing the wage subsidy scheme payment to their employees; the recourse for workers in this situation; and the steps he is taking to stop such practices and support workers that fall victim to it. [23897/20]

Vehicle Registration Tax

Fergus O'Dowd

248. Deputy Fergus O'Dowd asked the Minister for Finance the number of vehicles that have been registered through the VRT system in each month during 2020; the total revenue received in VRT payments in each month in 2020; and if he will make a statement on the matter. [23957/20]

Covid-19 Pandemic Supports

Seán Sherlock

249. Deputy Sean Sherlock asked the Minister for Finance the number of employers on the employment wage subsidy scheme by county. [24145/20]

Tax Code

Neale Richmond

250. Deputy Neale Richmond asked the Minister for Finance when a review of the tax bands will take place; and if he will make a statement on the matter. [23296/20]

Covid-19 Pandemic Supports

Neale Richmond

251. Deputy Neale Richmond asked the Minister for Finance the status of the review of the employment wage subsidy scheme as it relates to cash flow issues for businesses; and if he will make a statement on the matter. [23297/20]

Tax Clearance Certificates

Fergus O'Dowd

252. Deputy Fergus O'Dowd asked the Minister for Finance if a reply will issue to correspondence (details supplied) regarding the filing of income tax returns; and if he will make a statement on the matter. [23347/20]

Insurance Coverage

Dara Calleary

253. Deputy Dara Calleary asked the Minister for Finance his views on insurance companies that are unwilling to compensate policy holders that have paid for specific business interruption cover in the event of an outbreak of infectious disease; the actions he has taken in respect of same; and if he will make a statement on the matter. [23364/20]

Tax Code

John Brady

254. Deputy John Brady asked the Minister for Finance if he plans to impose further increases in diesel levies; and if he will make a statement on the matter. [23386/20]

Covid-19 Pandemic Supports

Denis Naughten

255. Deputy Denis Naughten asked the Minister for Finance if the decision will be reviewed to cease the temporary wage subsidy scheme to public houses that remain closed in view of the fact that these employers are not in a position to top up the employment wage subsidy scheme; and if he will make a statement on the matter. [23398/20]

Insurance Coverage

Patricia Ryan

256. Deputy Patricia Ryan asked the Minister for Finance if the difficulties that householders living close to bodies of water have in getting home insurance cover will be addressed; and if he will make a statement on the matter. [23510/20]

Covid-19 Pandemic Supports

Brendan Griffin

257. Deputy Brendan Griffin asked the Minister for Finance his views on a matter (details supplied) regarding the stay and spend scheme; and if he will make a statement on the matter. [23545/20]

Value Added Tax

Brendan Griffin

258. Deputy Brendan Griffin asked the Minister for Finance if the rate of VAT will be reduced on hospitality services to 5% to help struggling businesses to survive in the foreseeable future; if the full-year estimated adjustments as a result of such a measure in the current trading environment will be provided; and if he will make a statement on the matter. [23576/20]

Tax Code

Brendan Griffin

259. Deputy Brendan Griffin asked the Minister for Finance if the rate of excise applicable to alcohol sold for consumption on licensed premises will be reduced to help struggling businesses to survive in the foreseeable future; if the full-year estimated adjustments as a result of such a measure in the current trading environment will be provided; and if he will make a statement on the matter. [23577/20]

Tax Reliefs

Mairéad Farrell

260. Deputy Mairéad Farrell asked the Minister for Finance if there is a requirement for firms that have been afforded section 110 status under the Taxes Consolidation Act 1997 by the Revenue Commissioners to state in their financial statements that they are availing of this tax relief. [23601/20]

Mortgage Lending

Steven Matthews

261. Deputy Steven Matthews asked the Minister for Finance if consideration has been given to entering further negotiations with the lending banks regarding a possible extension of mortgage breaks for those who continue to suffer significant drops in salary as a direct result of Covid-19. [23609/20]

Value Added Tax

Darren O'Rourke

262. Deputy Darren O'Rourke asked the Minister for Finance the amount of VAT collected from residential electricity customers in each of the years 2015 to 2019; the VAT that was collected from all electricity customers in the same years; and if he will make a statement on the matter. [23633/20]

Value Added Tax

Darren O'Rourke

263. Deputy Darren O'Rourke asked the Minister for Finance the amount of VAT collected from residential gas customers in each of the years 2015 to 2019; the VAT that was collected from all gas customers in the same years; and if he will make a statement on the matter. [23634/20]

Carbon Tax Yield

Darren O'Rourke

264. Deputy Darren O'Rourke asked the Minister for Finance the amount collected in carbon tax on residential gas customers in each of the years 2015 to 2019; and if he will make a statement on the matter. [23635/20]