Ceisteanna Parlaiminte

Tax Data

Pearse Doherty

137. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue from tapering the personal, PAYE and earned income credits by 1.43% per €1,000 on an individual income between €100,000 and €170,000 per year, resulting in no entitlement to these tax credits when income is in excess of €170,000, based on the latest individualised income figures available to the Revenue Commissioners. [21398/19]

Tax Data

Pearse Doherty

138. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue from tapering out the personal, PAYE and earned income credit by 2.5% per €1,000 on individual income between €100,000 and €140,000 per year, resulting in no entitlement to these tax credits when income is in excess of €140,000, based on the latest individualised income figures available to the Revenue Commissioners. [21399/19]

Tax Data

Pearse Doherty

139. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue from tapering out the personal, PAYE and earned income credit by 2% per €1,000 on individual income between €100,000 and €150,000 per year, resulting in no entitlement to these tax credits when income is in excess of €150,000, based on the latest individualised income figures available to the Revenue Commissioners. [21400/19]

Tax Data

Pearse Doherty

140. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue from tapering out the personal, PAYE and earned income credit by 5% per €1,000 on individual income between €100,000 and €120,000 per year, resulting in no entitlement to these tax credits when income is in excess of €120,000, based on the latest individualised income figures available to the Revenue Commissioners. [21401/19]

Tax Data

Pearse Doherty

141. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue from tapering out the personal, PAYE and earned income credit by 5% per €1,000 on individual income between €100,000 and €120,000 per year resulting in no entitlement to these tax credits when income is in excess of €120,000 in addition to a USC rate of 2%, 3%, 4%, 5%, 6% and 7%, respectively, in excess of €120,000, based on the latest individualised income figures available to the Revenue Commissioners. [21402/19]

Tax Data

Pearse Doherty

142. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue from tapering out the personal, PAYE and earned income credit by 2.5% per €1,000 on individual income between €100,000 and €140,000 per year, resulting in no entitlement to these tax credits when income is in excess of €140,000 in addition to a USC rate of 2%, 3%, 4%, 5%, 6% and 7%, respectively, in excess of €140,000, based on the latest individualised income figures available to the Revenue Commissioners. [21403/19]

Tax Data

Pearse Doherty

143. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue from tapering out the personal, PAYE and earned income credit by 2% per €1,000 on individual income between €100,000 and €150,000 per year resulting in no entitlement to these tax credits when income is in excess of €150,000 in addition to a USC rate of 2%, 3%, 4%, 5%, 6% and 7%, respectively, in excess of €150,000, based on the latest individualised income figures available to the Revenue Commissioners. [21404/19]

Tax Data

Pearse Doherty

144. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue from tapering out the personal, PAYE credit and earned income credit from income in excess of €80,000, a reduced credit by 5% per €1,000 for gross income between €80,000 and €100,000 and a 0% credit on gross income in excess of €100,000, based on the latest individualised income figures available to the Revenue Commissioners. [21405/19]

Tax Data

Pearse Doherty

145. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised through introducing a third rate of income tax (details supplied) on all income over €100,000, based on the latest individualised income figures available to the Revenue Commissioners. [21406/19]

Tax Credits

Pearse Doherty

152. Deputy Pearse Doherty asked the Minister for Finance the progress made on introducing a simplified process by which small and medium enterprises can avail of the research and development tax credit; and if he will make a statement on the matter. [21534/19]

Property Tax Data

Pearse Doherty

154. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of abolishing the local property tax and replacing the funding with central funds; and if he will make a statement on the matter. [21604/19]

Tax Data

Pearse Doherty

155. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised by adding 50c of duty to a packet of 20 cigarettes with proportionate increases on other tobacco products. [21605/19]

Mortgage Interest Relief Data

Pearse Doherty

156. Deputy Pearse Doherty asked the Minister for Finance the budgetary impact of freezing the phasing out of mortgage interest relief; and if he will make a statement on the matter. [21606/19]

Tax Reliefs Data

Pearse Doherty

157. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of restoring trade union tax relief at the level it was at before its abolition; and if he will make a statement on the matter. [21607/19]

Tax Credits

Pearse Doherty

158. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of increasing the earned income credit to the same level as the PAYE credit; and if he will make a statement on the matter. [21608/19]

Tax Credits

Pearse Doherty

159. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of introducing a tax relief of 8.33%, that is equivalent to one month's rent for rent paid by all renters not in receipt of other State assistance on a refundable basis. [21609/19]

Tax Credits

Pearse Doherty

160. Deputy Pearse Doherty asked the Minister for Finance the estimated overall cost or gain of decreasing the research and development credit to 15% and 20%, respectively, generally but increasing it to 30% for SMEs. [21610/19]

Tax Credits

Pearse Doherty

161. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of increasing the research and development credit for SMEs to 30%. [21611/19]

Property Tax Data

Pearse Doherty

162. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue which would yield from an annual vacant property tax of €2,000, €5,000 and €10,000, respectively. [21615/19]

Property Tax Data

Pearse Doherty

163. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised by introducing a non-principal private residence charge of €400 on properties indicated as such by owners in LPT returns and including commercial landlords but excluding local authorities and approved housing bodies. [21617/19]

NAMA Operations

Pearse Doherty

165. Deputy Pearse Doherty asked the Minister for Finance the impact on the general Government balance of the transfer of the €2 billion National Asset Management Agency, NAMA, surplus for 2020 to the State. [21664/19]

NAMA Operations

Pearse Doherty

166. Deputy Pearse Doherty asked the Minister for Finance his plans for the €2 billion National Asset Management Agency, NAMA, surplus to be collected in 2020; the way in which he plans to use it; when he plans to use same; the way in which the transfer of funds will be administered; and the location of its transfer. [21665/19]

NAMA Operations

Pearse Doherty

167. Deputy Pearse Doherty asked the Minister for Finance if the anticipated payment of €2 billion from the National Asset Management Agency, NAMA, in 2020 has been factored into the debt projection in the stability programme update; if not, the way in which it would reduce debt as a quantum and a percentage of gross domestic product and gross national income; and if it is fractured in to show the way in which not using it for debt reduction would affect the debt figures. [21666/19]

Tax Code

Pearse Doherty

179. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised by increasing capital gains tax by 3% on passive gains only excluding active gains through the sale of an active business for example. [21928/19]

Tax Code

Pearse Doherty

180. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised by increasing capital gains tax by 3%. [21929/19]

Tax Code

Pearse Doherty

181. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would raised by introducing a wealth tax at a rate of 1% set at a personal threshold of €1 million of net wealth with no asset exemptions. [21932/19]

Tax Code

Pearse Doherty

182. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue the would be raised by introducing a wealth tax at a rate of 1% set at a personal threshold of €1 million of net wealth with no asset exemptions with a rising rate of 1% at each additional €500,000 wealth threshold (details supplied). [21933/19]

Tax Code

Pearse Doherty

183. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised by introducing a wealth tax at a rate of 1% set a personal threshold of €1 million of net wealth with asset exemptions for voluntary pensions and farms. [21934/19]

Tax Code

Pearse Doherty

184. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised by introducing a wealth tax at a rate of 1% set at a personal threshold of €1 million of net wealth with asset exemptions for voluntary pensions and farms with a rising rate of 1% at each additional €500,000 wealth threshold (details supplied). [21935/19]

Real Estate Investment Trusts

Pearse Doherty

185. Deputy Pearse Doherty asked the Minister for Finance the expected revenue from ending the capital gains tax exemption from the sale of property held within REITs. [21939/19]

Irish Real Estate Fund

Pearse Doherty

186. Deputy Pearse Doherty asked the Minister for Finance the expected revenue from ending the dividend withholding tax exemption for non-resident IREF shareholders from dividends related to the sale of property held within a IREF for five years. [21940/19]

Real Estate Investment Trusts

Pearse Doherty

187. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue from introducing a minimum dividend withholding tax rate of 25% and of 30% on all dividends paid by REITs. [21941/19]

Irish Real Estate Fund

Pearse Doherty

188. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue from introducing a minimum dividend withholding tax rate of 25% and 30%, respectively, on all dividends paid by IREFs. [21942/19]

Tax Data

Pearse Doherty

189. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that could have been raised if intangible assets onshore between 2015 and 2018 were taxed at the current 80% cap; and if he will make a statement on the matter. [21943/19]

Corporation Tax Regime

Pearse Doherty

190. Deputy Pearse Doherty asked the Minister for Finance the additional corporation tax that could be expected if the bailed out banks had applied to them a 25% limit on losses that could be carried forward in any year and a five year absolute limit in which such losses could be used; and if he will make a statement on the matter. [21946/19]

Corporation Tax Regime

Pearse Doherty

191. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised if the remaining action points under BEPS were implemented by the end of 2019. [21945/19]

Financial Services Sector

Pearse Doherty

192. Deputy Pearse Doherty asked the Minister for Finance the estimated additional revenue that would be raised by increasing the bank levy by each of 10 percentage points and by 10%; and if he will make a statement on the matter. [21948/19]

Financial Services Regulation

Pearse Doherty

193. Deputy Pearse Doherty asked the Minister for Finance the estimated saving that would accrue from moving the entire cost of regulation of the financial sector onto the industry; and if he will make a statement on the matter. [21949/19]

Pensions Data

Pearse Doherty

194. Deputy Pearse Doherty asked the Minister for Finance the estimated savings that would be made by reducing the maximum tax relief available on private pension contributions to percentage rates (details supplied). [21951/19]

Pensions Data

Pearse Doherty

195. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised by reducing the earnings cap for pension contributions from €115,000 to €70,000, €65,000 and €60,000, respectively. [21952/19]

Pensions Data

Pearse Doherty

196. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised from reducing the standard fund threshold from €2 million to €1.3, €1.5 and €1.7 million, respectively. [21953/19]

Pensions Data

Pearse Doherty

197. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised by reducing the tax free lump sum retirement limit from €200,000 to levels (details supplied). [21954/19]

Pensions Data

Pearse Doherty

198. Deputy Pearse Doherty asked the Minister for Finance the estimated revenue that would be raised by reducing the earnings cap for pension contributions from €115,000 to €60,000. [21955/19]

VAT Rate Application

Pearse Doherty

116. Deputy Pearse Doherty asked the Minister for Finance his views on whether a correction to the record of Dáil Éireann is required regarding his replies on the issue of the historic treatment of food and food supplements for the purposes of VAT; and if he will make a statement on the matter. [20446/19]

Irish Real Estate Fund

Pearse Doherty

145. Deputy Pearse Doherty asked the Minister for Finance the value of property held by IREFs in each of the years 2016 to 2018 and to date in 2019. [19315/19]

Real Estate Investment Trusts

Pearse Doherty

146. Deputy Pearse Doherty asked the Minister for Finance the value of property held by REITs in each of the years 2016 to 2018 and to date in 2019. [19316/19]

Tax Data

Pearse Doherty

147. Deputy Pearse Doherty asked the Minister for Finance the effective corporate tax and capital gains tax rates for private limited and public limited companies in each of the years 2016 to 2018. [19320/19]

Irish Real Estate Fund

Pearse Doherty

148. Deputy Pearse Doherty asked the Minister for Finance the effective corporate tax and capital gains tax rates for IREFs in each of the years 2016 to 2018. [19321/19]

Real Estate Investment Trusts

Pearse Doherty

149. Deputy Pearse Doherty asked the Minister for Finance the effective corporate tax and capital gains tax rates for REITs in each of the years 2016 to 2018. [19322/19]

Real Estate Investment Trusts

Pearse Doherty

150. Deputy Pearse Doherty asked the Minister for Finance the definition of completed REITs which are subject to capital gains tax on developed assets sold within three years of completing development; if it refers to building structures such as roofs in place; and if not, if it refers to completed when furnished. [19323/19]