Ceisteanna Parlaiminte

Tax Reliefs Costs

Seán Sherlock

341. Deputy Sean Sherlock asked the Minister for Finance the potential cost of extending the capital gains tax restructuring relief beyond 31 December. [26237/16]

Tax Reliefs Costs

Seán Sherlock

342. Deputy Sean Sherlock asked the Minister for Finance the potential cost to the Exchequer on extending income tax relief on land leases to family members in budget 2017 subject to strict criteria regarding farm transfer. [26238/16]

Tax Reliefs Costs

Seán Sherlock

343. Deputy Sean Sherlock asked the Minister for Finance the potential cost of allowing farmers to write off capital expenditure on farm buildings and plant and machinery over a period of three and eight years with a floating allowance of up to 50% allowable in any one year in order to facilitate maximum utilisation. [26240/16]

Ireland Strategic Investment Fund Management

Thomas Pringle

344. Deputy Thomas Pringle asked the Minister for Finance the timeline of the ISIF investment strategy review planned for the second half of 2016; when the review will commence; and if he will make a statement on the matter. [26289/16]

Disabled Drivers and Passengers Scheme

Brendan Smith

345. Deputy Brendan Smith asked the Minister for Finance his plans to change the criteria for the primary medical certificate; if his attention has been drawn to the concerns expressed by the Ombudsman about the inadequacy of this scheme as operated at present; and if he will make a statement on the matter. [26323/16]

Budget Targets

Róisín Shortall

346. Deputy Róisín Shortall asked the Minister for Finance the projected fiscal space on which he is basing budget 2017. [26336/16]

Insurance Industry Regulation

Róisín Shortall

347. Deputy Róisín Shortall asked the Minister for Finance the status of each of the working streams in respect of addressing the cost of insurance. [26339/16]

Tax Data

Róisín Shortall

348. Deputy Róisín Shortall asked the Minister for Finance the cost to the Exchequer of indexing the entry point to the 49.5% marginal rate of tax to wage growth for every 1% increase in wage growth. [26343/16]

Tax Data

Róisín Shortall

349. Deputy Róisín Shortall asked the Minister for Finance counting PRSI, income tax and the universal social charge, the percentage of income earners who pay tax on their income at each of the marginal rate bands with a breakdown for employed persons and the self-employed persons. [26344/16]

Stamp Duty

Charlie McConalogue

350. Deputy Charlie McConalogue asked the Minister for Finance his plans to change the age of the stamp duty exemption for young farmers from 35 years of age to 40 years of age, in line with the recent changes in the Common Agricultural Policy; and if he will make a statement on the matter. [26386/16]

Tax Data

Charlie McConalogue

351. Deputy Charlie McConalogue asked the Minister for Finance the number of farmers who availed of the various tax reliefs, specifically in the income tax, stamp duty, capital gains tax and inheritance tax codes for farmers, for the most recent year that this information is available, in tabular form; the cost of each relief to the Exchequer for that year; and if he will make a statement on the matter. [26387/16]

Tax Code

Charlie McConalogue

352. Deputy Charlie McConalogue asked the Minister for Finance if he has examined the feasibility of simplifying the tax code in order that farmers whose gross income from farm payments and sales is less than €30,000, for example, would have the option of making a detailed tax return or choosing a system based on average gross margin on declared income for different types of farming as assessed by Teagasc each year; and if he will make a statement on the matter. [26388/16]

Tax Code

Charlie McConalogue

353. Deputy Charlie McConalogue asked the Minister for Finance if he has examined and costed the feasibility of permitting an investment in co-operative shares to be exempt from income tax and instead to tax such shares at the point of sale; and if he will make a statement on the matter. [26389/16]

EU Budget Contribution

Michael McGrath

354. Deputy Michael McGrath asked the Minister for Finance the total estimated EU contribution in 2015 arising from the CSO growth revision; and if he will make a statement on the matter. [26396/16]

Gross National Income

Michael McGrath

355. Deputy Michael McGrath asked the Minister for Finance the actions which have been taken by his Department in conjunction with the CSO and EUROSTAT regarding the calculation of gross national income; and if he will make a statement on the matter. [26397/16]

Departmental Operations

Michael McGrath

356. Deputy Michael McGrath asked the Minister for Finance the status of his Department's work on behavioural economic insights analysis with the ERSI on the issue and any actions arising; and if he will make a statement on the matter. [26402/16]

Irish Fiscal Advisory Council

Michael McGrath

357. Deputy Michael McGrath asked the Minister for Finance his plans for the renewal of the terms of members of the Fiscal Advisory Council at the end of 2016; and if he will make a statement on the matter. [26404/16]

Departmental Reviews

Niamh Smyth

358. Deputy Niamh Smyth asked the Minister for Finance when his Department's review of income averaging for the artist's exemption will be completed; the actions arising from the review; and if he will make a statement on the matter. [26405/16]

Departmental Reviews

Michael McGrath

359. Deputy Michael McGrath asked the Minister for Finance if his Department has undertaken a review of section 33AK of the Central Bank Act 1942; and if he will make a statement on the matter. [26406/16]

Central Bank of Ireland

Michael McGrath

360. Deputy Michael McGrath asked the Minister for Finance the actions his Department has taken arising from the review of Central Bank funding for its financial regulation; the timeframe for its implementation; and if he will make a statement on the matter. [26407/16]