Ceisteanna Parlaiminte

Motor Insurance Data

Pearse Doherty

113. Deputy Pearse Doherty asked the Minister for Finance if information published on the national claims information database will be disaggregated by insurance undertakings to which each claim relates. [37006/19]

Tax Reliefs Data

Pearse Doherty

114. Deputy Pearse Doherty asked the Minister for Finance the projected yield from abolishing the special assignee relief programme for 2020; and the projected full year yield thereafter. [37012/19]

Brexit Staff

Pearse Doherty

123. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 153 of 9 July 2019, if there have been further hires and or additional personnel recruited by the Revenue Commissioners to deal with Brexit-related challenges; if so, the detail of same by staff grade and county in tabular form; and if he will make a statement on the matter. [37119/19]

Tax Code

Pearse Doherty

79. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of increasing by €100,000, €500,000, €1 million and €2 million, respectively, the threshold at which businesses must use the invoice system as opposed to cash receipts system for VAT; and if he will make a statement on the matter. [34985/19]

Insurance Industry

Pearse Doherty

121. Deputy Pearse Doherty asked the Minister for Finance when the key information report on employer and public liability insurance claims will be published; if an organisation (details supplied) has submitted the required data in relation to same; and if he will make a statement on the matter. [35808/19]

Revenue Commissioners Investigations

Pearse Doherty

123. Deputy Pearse Doherty asked the Minister for Finance the efforts the Revenue Commissioners make to engage with subcontractors to ensure that they are reimbursed the relevant contract tax and to resolve related filing issues; and the amount of tax which has not been retuned in each of the years 2005 to 2018 and to date in 2019. [35952/19]

Tax Data

Pearse Doherty

135. Deputy Pearse Doherty asked the Minister for Finance if the capital gains exemption on properties sold if they have been held for three years or more will apply to a company (details supplied) once it acquires assets currently owned by a company for three years or longer. [36088/19]

Tax Data

Pearse Doherty

136. Deputy Pearse Doherty asked the Minister for Finance if anti-avoidance measures introduced in the Finance Act 2017 by which stamp duty of 6% applies to the sale of shares which derive their value or part of their value from commercial property applies to Irish REITs. [36089/19]

Tax Data

Pearse Doherty

137. Deputy Pearse Doherty asked the Minister for Finance the rate of stamp duty that will be applicable to the sale of a company (details supplied). [36090/19]

Tax Data

Pearse Doherty

138. Deputy Pearse Doherty asked the Minister for Finance the stamp duty that will be paid as part of the sale of a company (details supplied). [36091/19]

Tax Data

Pearse Doherty

139. Deputy Pearse Doherty asked the Minister for Finance the breakdown of the shareholdings of a company (details supplied) between domestically held and international investors, respectively; and the increase in value of shares held by both domestic and international investors following the sale of the company to another company. [36092/19]

Tax Data

Pearse Doherty

140. Deputy Pearse Doherty asked the Minister for Finance if a company (details supplied) could be exempt from anti-avoidance non-resident rules in view of the grandfathering provision of 31 December 2020 regarding the non-resident exemption from capital gains tax on the sale of REIT shares; and if the company now controls 10% of another company and could potentially be exempt from capital gains tax on the sale of this holding. [36093/19]

Tax Data

Pearse Doherty

141. Deputy Pearse Doherty asked the Minister for Finance his views on the assessment of the 2012 tax strategy papers that the introduction of a REIT regime here with generous tax exemptions for international investors and stipulations in double taxation treaties that dramatically reduce the effective tax rate paid by international investors, would result in significant tax leakage. [36094/19]

Tax Data

Pearse Doherty

142. Deputy Pearse Doherty asked the Minister for Finance if he has carried out an analysis of the potential gross tax that will be exempted from payment as a result of a number of tax benefits afforded to REITs and property investors due to the sale of a company (details supplied). [36095/19]

Brexit Preparations

Pearse Doherty

154. Deputy Pearse Doherty asked the Minister for Finance the number of companies and economic operators that have applied and received an economic operators' registration and identification number by month and operator headquarters location by country from July 2016 to date; and if he will make a statement on the matter. [36621/19]

Fiscal Policy

Pearse Doherty

155. Deputy Pearse Doherty asked the Minister for Finance if funds from the contingency reserve fund established under the National Surplus (Reserve Fund for Exceptional Contingencies) Act 2019 can be withdrawn and used to fund supports for businesses exposed to markets affecting the UK's withdrawal from the European Union within the terms of the legislation and the fiscal rules; and if he will make a statement on the matter. [36622/19]

Banking Sector

Pearse Doherty

156. Deputy Pearse Doherty asked the Minister for Finance the number of L-QIAIFs active here; and the percentage of such which comprise total AIFs and QIAIFs in tabular form. [31523/19]

Banking Sector

Pearse Doherty

157. Deputy Pearse Doherty asked the Minister for Finance the net asset value of all L-QIAIFs domiciled here; and the percentage this constitutes of total net asset value of AIFs and QIAIFs in tabular form. [31524/19]

Banking Sector

Pearse Doherty

158. Deputy Pearse Doherty asked the Minister for Finance the amount of lending issued by L-QIAIFs here; and the sectors to which this lending is committed in tabular form. [31525/19]

Banking Sector

Pearse Doherty

159. Deputy Pearse Doherty asked the Minister for Finance the amount of L-QIAIF activity in the property and real estate sector; and the lending and investments of L-QIAIFs in the sector. [31526/19]

Banking Sector Regulation

Pearse Doherty

160. Deputy Pearse Doherty asked the Minister for Finance whether the restrictions on the activities of loan originating qualifying investor alternative investment funds, L-QIAIFs, have been lifted in recent years; and if he will make a statement on the matter. [31527/19]

Real Estate Investment Trusts

Pearse Doherty

161. Deputy Pearse Doherty asked the Minister for Finance his views on the recent Central Bank analysis, which estimates that approximately 50% of total equity in real estate investment trusts, REITs, domiciled here is held by international investors. [31528/19]

Fiscal Policy

Pearse Doherty

162. Deputy Pearse Doherty asked the Minister for Finance his primary influences when forming policy on tax incentives for investment funds in property, in particular in the finance Bill and budget; and if he will make a statement on the matter. [31529/19]

Tax Code

Pearse Doherty

163. Deputy Pearse Doherty asked the Minister for Finance if he has considered the introduction of a plastic packaging tax; if so, whether a summary of the key findings will be provided; and if he will make a statement on the matter. [31594/19]

Tax Yield

Pearse Doherty

164. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised if a flat tax of €10, €100 and €1,000, respectively, was placed on each metric tonne of non-recycled plastic packaging, charged to businesses using plastic packaging with less than 30% recycled material, in tabular form; and if he will make a statement on the matter. [31595/19]

Tax Yield

Pearse Doherty

165. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue raised if a levy on single use coffee cups was introduced at a rate of five cent, ten cent and 20 cent per cup, respectively, in tabular form; and if he will make a statement on the matter. [31598/19]

Government Expenditure

Pearse Doherty

166. Deputy Pearse Doherty asked the Minister for Finance the impact of changes on the gross general government balance, in view of the revision of annual spending plans of an annual increase of 2.5% to 3.25% on the gross general government balance; the projected general government expenditure; and the impact on the general government balance as a percentage of GNI* and GDP from 2020 to 2024, in tabular form. [31600/19]

Sovereign Debt

Pearse Doherty

167. Deputy Pearse Doherty asked the Minister for Finance if €1 billion of the €3 billion raised in green bonds sales has not yet been allocated to green expenditure, if all of the €3 billion is included in general government debt; and if the uncommitted €1 billion is, effectively, unallocated expenditure. [31604/19]

Tax Credits

Pearse Doherty

168. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of introducing tax credits for those paying for childcare provision based on a model in which credits would cover 50%, 70% and 100%, respectively, of the cost per child, in tabular form. [31609/19]

Tax Credits

Pearse Doherty

169. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of introducing tax credits for those paying for childcare provision based on a model in which credits would cover 50%, 70% and 100%, respectively, of the cost per child but capped at a maximum of €300 per week per family, in tabular form. [31610/19]

Tracker Mortgage Examination

Pearse Doherty

181. Deputy Pearse Doherty asked the Minister for Finance the steps in place to protect the confidentiality of appellants with regard to the independent appeals process at a bank (details supplied) and other banks, for example, in a circumstance; and if he will make a statement on the matter. [32726/19]

Fiscal Data

Pearse Doherty

186. Deputy Pearse Doherty asked the Minister for Finance the projected general Government balances based on the scenario A update in the summer economic statement from 2020 to 2024 in gross terms and as a percentage of GDP and GNI*, respectively in tabular form. [32862/19]

Fiscal Data

Pearse Doherty

187. Deputy Pearse Doherty asked the Minister for Finance the projected structural balance as a percentage of GDP and GNI* from 2020 to 2024 based on the scenario A update in the summer economic statement. [32863/19]

Lobbying Data

Pearse Doherty

188. Deputy Pearse Doherty asked the Minister for Finance the number of times he, his predecessor and his officials met with representatives of Irish real estate funds, IREFs, and real estate investment trusts, REITs, since 2013 in a lobbying capacity in relation to changes to budget 2013 and regarding the Finance Acts 2016 and 2017; and the proportion of such meetings which comprise of total lobbying meetings in the same period, by event (details supplied) in tabular form. [32864/19]

Lobbying Data

Pearse Doherty

189. Deputy Pearse Doherty asked the Minister for Finance the number of times he, his predecessor and his officials met with representatives of Irish real estate funds since 2015 in a lobbying capacity; and the proportion of such meetings which comprise of total lobbying meetings in the same period. [32865/19]

Lobbying Data

Pearse Doherty

190. Deputy Pearse Doherty asked the Minister for Finance the lobbying engagements his predecessor had since August 2015 and he has had since June 2017 by sector and industry. [32866/19]

Lobbying Data

Pearse Doherty

191. Deputy Pearse Doherty asked the Minister for Finance the lobbying engagements his predecessor had since August 2015 and he has had since June 2017 by purpose of meeting, that is, budgetary matters or use of public funds. [32867/19]

Sovereign Debt

Pearse Doherty

199. Deputy Pearse Doherty asked the Minister for Finance the value of sovereign debt of other countries the State holds; the rate at which these bonds were purchased; and if he will make a statement on the matter. [32977/19]

Help-To-Buy Scheme Data

Pearse Doherty

212. Deputy Pearse Doherty asked the Minister for Finance the estimated annual cost of extending the help-to-buy scheme but at a reduced cap of €250,000, €300,000 and €400,000, respectively; and if he will make a statement on the matter. [33358/19]

Banking Sector Regulation

Pearse Doherty

146. Deputy Pearse Doherty asked the Minister for Finance if the Central Bank has engaged with banks over their interpretation of EU regulations regarding the imposition of break fees; if so, the nature and result of such engagements; and if he will make a statement on the matter. [29070/19]

Tax Yield

Pearse Doherty

150. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised if the air travel tax was reinstated at a rate of €5 per passenger, including exemptions for disabled passengers and cabin crew. [29148/19]

Tax Yield

Pearse Doherty

151. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised if the air travel tax was reinstated at a rate of €5 per passenger with no exemptions. [29149/19]

Brexit Staff

Pearse Doherty

153. Deputy Pearse Doherty asked the Minister for Finance the number recruited by the Revenue Commissioners to deal with Brexit-related issues in each of the years 2016 to 2018 and to date in 2019, by grade and county in tabular form; the number expected to be recruited to such roles in the immediate future; if a posting represented a new role; if not, if it was for the purpose of replacing staff and filling an existing position in each case; and if he will make a statement on the matter. [29181/19]

VAT Exemptions

Pearse Doherty

183. Deputy Pearse Doherty asked the Minister for Finance the reason self-employed persons can reclaim VAT paid on diesel but not petrol; and if he will make a statement on the matter. [30040/19]

VAT Exemptions

Pearse Doherty

184. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of allowing self-employed persons reclaim VAT on petrol purchased for business purposes; and if he will make a statement on the matter. [30041/19]

Government Expenditure

Pearse Doherty

73. Deputy Pearse Doherty asked the Minister for Finance the projected general Government expenditure in 2020 if he delivers a budget of €2.8 billion comprised of €1.9 billion pre-committed, €0.2 billion expenditure reserve and €0.7 billion additional discretionary spending as outlined in the Summer Economic Statement; and the percentage increase in expenditure this constitutes since 2019. [28648/19]

European Central Bank

Pearse Doherty

94. Deputy Pearse Doherty asked the Minister for Finance the analysis carried out on the impact of the programme of quantitative easing of the ECB on the economy in terms of GDP, GNI* and other metrics in recent years; the forecasts that exist for its impact into the future; and if he will make a statement on the matter. [28772/19]

State Banking Sector Regulation

Pearse Doherty

104. Deputy Pearse Doherty asked the Minister for Finance if State owned banks are investing in or lending to companies directly involved in fossil fuel extraction; if so, the extent of such commercial activities; and if he will make a statement on the matter. [28862/19]

Living City Initiative

Pearse Doherty

182. Deputy Pearse Doherty asked the Minister for Finance the number of successful applicants by city or town under the living city initiative since its introduction; and if he will make a statement on the matter. [27526/19]

Irish Collective Asset Management Vehicles

Pearse Doherty

188. Deputy Pearse Doherty asked the Minister for Finance the number of listed undertakings for collective investment in transferable securities, UCITS, registered as Irish collective asset-management vehicle, ICAVs; the percentage this comprises of total UCITS; the gross value of the UCITS that are registered as ICAVs; and the percentage of this value of UCITS value. [27627/19]