Ceisteanna Parlaiminte

Cycling Policy

Gerald Nash

360. Deputy Ged Nash asked the Minister for Finance the estimated cost of introducing a cycle to school scheme based on the cycle to work scheme by which a parent can claim back the cost of one bicycle per child through their salary; and if he will make a statement on the matter. [39918/21]

Tax Code

Gerald Nash

361. Deputy Ged Nash asked the Minister for Finance the estimated additional revenue that would be raised from an increase in the rate of stamp duty to apply in circumstances in which a person purchases ten or more houses within a 12 month period from 10% to 17% respectively in tabular form; the estimated additional revenue that would be raised if these respective rates applied to both apartments and in cases in which properties are renting to local authorities, that is, removal of exception; and if he will make a statement on the matter. [39924/21]

Tax Data

Gerald Nash

362. Deputy Ged Nash asked the Minister for Finance the estimated yield which would accrue from a 1% increase in the rate of stamp duty on non-residential property; the estimated yield that would accrue if these rates were only subject to sales above €500,000 or €1,000,000, respectively in tabular form; and if he will make a statement on the matter. [39925/21]

Tax Data

Gerald Nash

363. Deputy Ged Nash asked the Minister for Finance the estimated revenue which would be raised from increasing commercial stamp duty from 7.5% to 15%; and if he will make a statement on the matter. [39926/21]

Tax Code

Gerald Nash

364. Deputy Ged Nash asked the Minister for Finance the estimated additional yield from increasing the effective rate to 40% for all those earning in excess of €200,000; and if he will make a statement on the matter. [39927/21]

Financial Services

Gerald Nash

365. Deputy Ged Nash asked the Minister for Finance the cost of regulation of the financial industry by the Central Bank for 2019 and 2020 respectively; the amount of subvention provided by the Central Bank for both years; the estimated savings that would accrue to the Exchequer from moving the entire cost of regulation of the financial sector onto the industry; and if he will make a statement on the matter. [39928/21]

Tax Data

Gerald Nash

366. Deputy Ged Nash asked the Minister for Finance the yield accrued from the standard rate of the section 627 exit tax charge of 12.5% in 2019 and 2020 respectively in tabular form; and if he will make a statement on the matter. [39929/21]

Tax Data

Gerald Nash

367. Deputy Ged Nash asked the Minister for Finance the estimated additional yield to the Exchequer from a 0.1% and a 1% increase in the stamp duty applicable to transfers of shares, stocks and marketable securities in Irish incorporated companies; and if he will make a statement on the matter. [39930/21]

Tax Data

Gerald Nash

368. Deputy Ged Nash asked the Minister for Finance the estimated cost to the Exchequer of reducing the interest on deferral of local property tax payments to an annual rate of 0.5% based on the latest available data in tabular form; and if he will make a statement on the matter. [39931/21]

Tax Data

Gerald Nash

369. Deputy Ged Nash asked the Minister for Finance the estimated additional yield that would accrue from a dividend withholding tax rate of 41% on all dividends paid by REITs and IREF respectively in tabular form; and if he will make a statement on the matter. [39932/21]

Tax Data

Gerald Nash

370. Deputy Ged Nash asked the Minister for Finance the cost to the Exchequer of claims for each individual item of allowable expenses against rental income based on the most recent data in tabular form; the cost to the Exchequer of claims from non-residential landlords; and if he will make a statement on the matter. [39934/21]

Tax Data

Gerald Nash

371. Deputy Ged Nash asked the Minister for Finance the estimated savings to the Exchequer from eliminating excise forgone on auto-diesel, marked gas oil, kerosene and fuel oil based on the latest available data in tabular form; the estimated savings to the Exchequer from ending the diesel rebate scheme and excise forgone on commercial sea navigation; and if he will make a statement on the matter. [39935/21]

Tax Data

Gerald Nash

372. Deputy Ged Nash asked the Minister for Finance the estimated yield to the Exchequer from an annual levy on insurance firm profits at a rate of 1%; and if he will make a statement on the matter. [39937/21]

Tax Data

Gerald Nash

373. Deputy Ged Nash asked the Minister for Finance the estimated yield gained from an increase in the initial once-off 6% charge to 20% with respect to the discretionary trust tax; and if he will make a statement on the matter. [39938/21]

Tax Data

Gerald Nash

374. Deputy Ged Nash asked the Minister for Finance the cost to the Exchequer of the removal and relocation expenses in 2018 and 2019 respectively in tabular form; and if he will make a statement on the matter. [39939/21]

Tax Data

Gerald Nash

375. Deputy Ged Nash asked the Minister for Finance the estimated yield for an increase in the 12.5% rate for trading profits by either 0.5% or 1% and to increase the 25% rate for non-trading profits by 1%, 2% or 5%; and if he will make a statement on the matter. [39941/21]

Tax Data

Gerald Nash

376. Deputy Ged Nash asked the Minister for Finance the estimated gains that would accrue to the Exchequer over the years 2021 to 2025 from the introduction of a minimum effective corporation tax rate of 12.5% and 15% respectively; and if he will make a statement on the matter. [39942/21]

Tax Code

Gerald Nash

380. Deputy Ged Nash asked the Minister for Finance if he is considering extending the excise relief programme currently available to microbrewers to micro producers of cider, perry, intermediate beverages and other fermented beverages in Budget 2022; and if he will make a statement on the matter. [40054/21]

International Agreements

Gerald Nash

396. Deputy Ged Nash asked the Minister for Finance the number of inquiries the Revenue Commissioners or his Department have received from companies or the Government of Malta regarding whether a new company should be deemed Irish resident or Maltese resident under the terms of the Competent Authority Agreement signed between Malta and Ireland in November 2018; the number of these cases the Revenue Commissioners determined that a company should be deemed Irish resident or Maltese resident; and if he will make a statement on the matter. [40465/21]

Budget 2022

Gerald Nash

465. Deputy Ged Nash asked the Minister for Public Expenditure and Reform if an equality budgeting statement will be forthcoming in budget 2022; and if he will make a statement on the matter. [39870/21]