Ní féidir ach ceisteanna agus freagraí a foilsíodh tar éis Iúil 2012 a amharc anseo. Is féidir amharc de réir téarma nó dátaí ar leith ó Mhárta 2016 ar aghaidh do Ranna Rialtais. Foilsítear freagraí scríofa de réir mar a fhaightear iad ó Ranna. Chun ceisteanna parlaiminte a foilsíodh roimh Iúil 2012 a fheiceáil, cuardaigh Díospóireachtaí na Dála.
Ceisteanna agus freagraí le haghaidh Téarma Dála nó Seanaid
Leathanach 4 de 72
Aoine, 6 MFómh 2019
written
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]
Aoine, 6 MFómh 2019
written
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]
Aoine, 6 MFómh 2019
written
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]
Aoine, 6 MFómh 2019
written
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]
Aoine, 6 MFómh 2019
written
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]
Aoine, 6 MFómh 2019
written
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]
Máirt, 23 Iúil 2019
written
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]
Máirt, 23 Iúil 2019
written
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]
Máirt, 23 Iúil 2019
written
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]
Máirt, 23 Iúil 2019
written
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]
Máirt, 23 Iúil 2019
written
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]
Máirt, 23 Iúil 2019
written
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]
Máirt, 23 Iúil 2019
written
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]
Máirt, 23 Iúil 2019
written
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]
Máirt, 23 Iúil 2019
written
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]
Máirt, 23 Iúil 2019
written
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]
Máirt, 23 Iúil 2019
written
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]
Máirt, 23 Iúil 2019
written
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]
Máirt, 23 Iúil 2019
written
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]
Máirt, 23 Iúil 2019
written
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]