Ceisteanna Parlaiminte

Tax Code

Pearse Doherty

141. Deputy Pearse Doherty asked the Minister for Finance if there is a difference in the carbon tax applied to smokeless coal and regular coal. [53357/19]

Departmental Budgets

Pearse Doherty

49. Deputy Pearse Doherty asked the Minister for Finance the capital allocation of his Department in each of the years 2020 to 2025; and the areas to which funds will be allocated in each year. [52211/19]

Insurance Costs

Pearse Doherty

53. Deputy Pearse Doherty asked the Minister for Finance the number and date of meetings held in 2019 with childcare providers or the childcare sector regarding increasing insurance costs in the sector. [52374/19]

Insurance Costs

Pearse Doherty

54. Deputy Pearse Doherty asked the Minister for Finance the number and date of meetings held in 2019 with the Minister for Children and Youth Affairs regarding increasing insurance costs in the childcare sector. [52375/19]

Insurance Costs

Pearse Doherty

55. Deputy Pearse Doherty asked the Minister for Finance the actions he will take to respond to increasing insurance costs in the childcare sector and the inability of certain childcare providers to access insurance cover for 2020. [52376/19]

VAT Rate Application

Pearse Doherty

58. Deputy Pearse Doherty asked the Minister for Finance the VAT treatment of local concerts and music festivals; and the VAT treatment of alcohol and food sold on site; and if he will make a statement on the matter. [52420/19]

VAT Rate Application

Pearse Doherty

59. Deputy Pearse Doherty asked the Minister for Finance the VAT treatment of local concerts and music festivals; the VAT treatment of alcohol and food sold on site in cases in which their price is not included in the ticket base price. [52421/19]

VAT Rate Application

Pearse Doherty

60. Deputy Pearse Doherty asked the Minister for Finance the VAT treatment of local concerts and music festivals; and if VAT can be claimed back by artists that perform at concerts or festivals. [52422/19]

Tax Code

Pearse Doherty

128. Deputy Pearse Doherty asked the Minister for Finance the estimated first and full-year cost of increasing the income tax standard rate bands in line with projected core harmonised index of consumer prices, HICP, inflation in each of the years 2021 to 2025. [51133/19]

Tax Code

Pearse Doherty

129. Deputy Pearse Doherty asked the Minister for Finance the estimated first and full-year cost of increasing income tax credits in line with projected core HICP inflation in each of the years 2021 to 2025. [51134/19]

Insurance Industry Regulation

Pearse Doherty

130. Deputy Pearse Doherty asked the Minister for Finance if a review has been conducted into the sale of whole-of-life insurance policies; if there has been an investigation into the attachment of such policies to mortgages without the full consent of mortgage holders in view of comments made by the Minister for State with special responsibility for financial services and insurance on 20 February 2018 in Seanad Éireann; and if he will make a statement on the matter. [51214/19]

Tax Data

Pearse Doherty

123. Deputy Pearse Doherty asked the Minister for Finance ·the number of persons availing of flat-rate expenses disaggregated by salary bands and profession in each of the years 2014 to 2018. [49816/19]

Exchequer Revenue

Pearse Doherty

124. Deputy Pearse Doherty asked the Minister for Finance ·the unallocated revenue available in each of the years 2020 to 2025; and if he will make a statement on the matter. [49817/19]

Exchequer Returns

Pearse Doherty

131. Deputy Pearse Doherty asked the Minister for Finance the projected tax revenue in each of the years 2020 to 2025 in the event of an orderly Brexit by tax category, that is, income, VAT and so on as opposed to a disorderly Brexit as outlined in the economic and fiscal outlook in Budget 2020 in tabular form. [50097/19]

Exchequer Returns

Pearse Doherty

132. Deputy Pearse Doherty asked the Minister for Finance the projected expenditure in each of the years 2020 to 2025 in the event of an orderly Brexit by expenditure category, that is, compensation of employees, interest expenditure and so on as opposed to a disorderly Brexit as outlined in the economic and fiscal outlook in Budget 2020 in tabular form. [50098/19]

Fiscal Data

Pearse Doherty

133. Deputy Pearse Doherty asked the Minister for Finance the level of capital expenditure required for gross fixed capital formation to account for 3% of GDP in each of the years 2020 to 2025. [50102/19]

Exchequer Returns

Pearse Doherty

134. Deputy Pearse Doherty asked the Minister for Finance the resources available in the event of an orderly Brexit after projected and pre-committed expenditure in each of the years 2020 to 2025 in order to reach a GGB as a percentage of GDP by percentage (details supplied) in tabular form. [50103/19]

Exchequer Returns

Pearse Doherty

135. Deputy Pearse Doherty asked the Minister for Finance the resources available in the event of an orderly Brexit after projected and pre-committed expenditure in each of the years 2020 to 2025 in order to reach a structural balance of -0.5 in tabular form. [50104/19]

General Government Debt

Pearse Doherty

136. Deputy Pearse Doherty asked the Minister for Finance the projected cost of Government borrowing in each of the years 2020 to 2025. [50105/19]

VAT Rate Application

Pearse Doherty

138. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of reducing the rate of VAT on electricity energy products and supplies from 13.5% to 9% and 0%, respectively, in each of the years 2020 to 2025. [50164/19]

VAT Rate Application

Pearse Doherty

139. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of reducing the rate of VAT on telephone bills and charges from 23% to 17.5%, 13.5%, 9% and 0%, respectively, in each of the years 2020 to 2025. [50165/19]

VAT Rate Application

Pearse Doherty

140. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of reducing the rate of VAT on Internet bills and charges from 23% to 17.5%, 13.5%, 9% and 0%, respectively, in each of the years 2020 to 2025. [50166/19]

VAT Rate Application

Pearse Doherty

141. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of reducing the rate of VAT on television bills and charges from 23% to 17.5%, 13.5%, 9% and 0%, respectively in each of the years 2020 to 2025. [50167/19]

VAT Rate Application

Pearse Doherty

161. Deputy Pearse Doherty asked the Minister for Finance if he will consider waiving VAT on repair costs associated with properties affected by mica; and if he will make a statement on the matter. [48685/19]

Brexit Staff

Pearse Doherty

127. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 153 of 9 July 2019, if he will provide details of the individual counties to which these additional staff have been allocated in tabular form; and if he will make a statement on the matter. [47607/19]

Brexit Staff

Pearse Doherty

128. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 153 of 9 July 2019 and table 1 provided, the batch of candidates, that is batch 1, 2 or 3, and so on from which the candidates on the panel were selected for each of these staff grades and years in tabular form; and if he will make a statement on the matter. [47608/19]

Revenue Commissioners Staff

Pearse Doherty

129. Deputy Pearse Doherty asked the Minister for Finance the number of positions within the Office of the Revenue Commissioners which became vacant (details supplied) in each of the years 2017 to 2018 and to date in 2019 by job title in County Donegal in tabular form; the dates each such position became vacant; the dates each were filled; the details of efforts to recruit for the posts in the case of positions yet to be filled; and if he will make a statement on the matter. [47609/19]

Insurance Costs

Pearse Doherty

29. Deputy Pearse Doherty asked the Minister for Finance his plans to implement further reforms in view of the rising costs of insurance and the escalating crisis in the market and if he will make a statement on the matter. [46847/19]

State Aid Investigations

Pearse Doherty

31. Deputy Pearse Doherty asked the Minister for Finance the legal fees and the companies and firms to which the fees have been paid disaggregated by amount paid to each firm in the appeal case regarding the ruling of the European Commissioner for Competition in 2016 on illegal state aid in respect of a company (details supplied); and if he will make a statement on the matter. [46893/19]

Insurance Industry Regulation

Pearse Doherty

40. Deputy Pearse Doherty asked the Minister for Finance if he will engage with the Central Bank over the use of dual pricing by the insurance industry; and the measures he will take to ensure semi-State companies, such as An Post, do not practice dual pricing. [46690/19]

Tax Code

Pearse Doherty

50. Deputy Pearse Doherty asked the Minister for Finance the categories of flat rate tax expense the Revenue Commissioners propose to abolish from the beginning of 2020; the anticipated increase in tax revenue arising out of the abolition of the certain flat rate expenses; and if he will make a statement on the matter. [46691/19]

Legal Costs

Pearse Doherty

52. Deputy Pearse Doherty asked the Minister for Finance the amount of legal fees, and the companies and firms to which the fees have been paid, disaggregated by amount of fees paid to each firm, in the appeal case regarding the 2016 ruling by the Competition Commissioner on illegal state aid in respect of a company (details supplied); and if he will make a statement on the matter. [46687/19]

Credit Unions

Pearse Doherty

57. Deputy Pearse Doherty asked the Minister for Finance the way in which the industrial funding levy on credit unions will be applied in the coming years; if he will consider exempting credit unions from the levy in view of their social impact; and if he will make a statement on the matter. [46689/19]

NAMA Operations

Pearse Doherty

67. Deputy Pearse Doherty asked the Minister for Finance the expected NAMA surplus to be transferred to the Exchequer in 2020; the way in which it will be utilised; and if he will make a statement on the matter. [46688/19]

Real Estate Investment Trusts

Pearse Doherty

91. Deputy Pearse Doherty asked the Minister for Finance if the recent move to close the revaluation loophole upon REIT cessation, section 705P requiring that the relevant REIT has to be in operation for over 15 years before it gets this preferential treatment, will be applicable to the sale of Green REIT to a company (details supplied). [42515/19]

Stamp Duty

Pearse Doherty

92. Deputy Pearse Doherty asked the Minister for Finance the reason a stamp duty charge of 7.5% is not applicable in which a scheme of arrangement, in accordance with Part 9 of the Companies Act 2014, is used for the acquisition of a company. [42516/19]

Tax Reliefs Costs

Pearse Doherty

148. Deputy Pearse Doherty asked the Minister for Finance the estimated cost in 2020, 2021 and 2022 of extending the SARP scheme in its present from up to 31 December 2022. [42031/19]

Tax Reliefs Data

Pearse Doherty

149. Deputy Pearse Doherty asked the Minister for Finance the number of persons that have availed of the SARP scheme in each of the years 2016 to 2018 and to date in 2019; and the number projected to avail of the scheme in 2020, 2021 and 2022. [42032/19]

Insurance Costs

Pearse Doherty

2. Deputy Pearse Doherty asked the Minister for Finance his plans to implement further reforms in view of the increasing costs of insurance for many sectors and the escalating crisis in the market; and if he will make a statement on the matter. [39204/19]

Brexit Preparations

Pearse Doherty

10. Deputy Pearse Doherty asked the Minister for Finance the number of companies and economic operators that have applied for and received an economic operators registration and identification, EORI, number to date; and if he will make a statement on the matter. [39085/19]

Tax Collection

Pearse Doherty

14. Deputy Pearse Doherty asked the Minister for Finance if he is satisfied that REITs and IREFs are paying a fair share of tax; and if he will make a statement on the matter. [39082/19]

Tax Code

Pearse Doherty

20. Deputy Pearse Doherty asked the Minister for Finance if the review of the special assignee relief programme has been completed and published; and if he will make a statement on the matter. [39081/19]

Excise Duties

Pearse Doherty

28. Deputy Pearse Doherty asked the Minister for Finance his plans to increase the excise duty on diesel fuel; his views on the impact of such an increase on the haulage industry in view of the threat posed by Brexit; and if he will make a statement on the matter. [39083/19]

Departmental Legal Cases

Pearse Doherty

32. Deputy Pearse Doherty asked the Minister for Finance when the appeal against a ruling by the EU Commission (details supplied) will conclude; and if he will make a statement on the matter. [39084/19]

Insurance Industry

Pearse Doherty

78. Deputy Pearse Doherty asked the Minister for Finance if he is satisfied that there is a competitive market for insurance here; and if he will make a statement on the matter. [26961/19]

Mortgage Interest Rates

Pearse Doherty

79. Deputy Pearse Doherty asked the Minister for Finance if he is satisfied that there is a competitive market for mortgages here; and if he will make a statement on the matter. [26960/19]

Financial Services Regulation

Pearse Doherty

86. Deputy Pearse Doherty asked the Minister for Finance the estimated saving to be made from moving the entire cost of regulating the financial industry, with the exception of the credit union industry, from the State to the financial industry. [38493/19]

Tax Reliefs Data

Pearse Doherty

62. Deputy Pearse Doherty asked the Minister for Finance the number of persons who have availed of the special assignee relief programme in each of the years 2016 to 2018 and to date in 2019, by salaries in ranges (details supplied). [38121/19]

Tax Reliefs Data

Pearse Doherty

63. Deputy Pearse Doherty asked the Minister for Finance the number of persons who have availed of the special assignee relief Programme in each of the years 2013 to 2018 and to date in 2019; the cost of tax foregone from the programme in each year; the number of persons availing of the programme; the tax foregone from the programme disaggregated by year; the estimated savings that would be made by abolishing the programme in each of the years 2020 to 2024; and the estimated cost of the programme in each of the years 2020 to 2024. [38122/19]

Motor Insurance Data

Pearse Doherty

112. Deputy Pearse Doherty asked the Minister for Finance the estimated date for publication of the national claims information database by the Central Bank; and if he will make a statement on the matter. [37005/19]