Ged Nash

Labour Party · Louth

Activity on Finance — 809 events (21 lobbying · 765 questions · 58 votes) full profile →

• 2026-04-14
  PQ
  Asked Finance

  Deputy Ged Nash asked the Tánaiste and Minister for Finance if he is considering a policy change that will extend a VAT rebate scheme on diesel, equivalent to the scheme available for hauliers, that would cover the commercial coach sector; the estimated cost of such a rebate for the remainder of 2026; and if he will make a statement on the matter. [23748/26]
• 2026-03-05
  PQ
  Asked Finance

  Deputy Ged Nash asked the Tánaiste and Minister for Finance if his Department plans to engage staff from the private sector who work in accountancy and corporate law firms to work in his Department during the course of the upcoming EU Presidency term; the terms under which such staff will be engaged; the number of staff his Department plans to hire; the measures planned to guard against potential conflicts of interest between his Department and parent companies; and if he will make a statement on the matter. [18085/26]
• 2026-02-26
  PQ
  Asked Finance

  Deputy Ged Nash asked the Tánaiste and Minister for Finance when the ISIF intends to review its regional city-specific investment programme launched in 2022; if the investment programme will be extended to include Drogheda, Dundalk and other large urban centres; and if he will make a statement on the matter. [16070/26]
• 2026-02-25
  PQ
  Asked Finance

  Deputy Ged Nash asked the Tánaiste and Minister for Finance to set out the policy in his Department regarding the use of artificial intelligence; whether AI is used or permitted in drawing up policy documents, speeches, answers to parliamentary questions, press releases or for other official documents; and if he will make a statement on the matter. [15617/26]
• 2026-02-24
  PQ
  Asked Finance

  Deputy Ged Nash asked the Tánaiste and Minister for Finance the estimated annual shortfall to the Exchequer, if principal private residences of the deceased were made exempt from the payment by beneficiaries of an estate from capital acquisitions tax; and if he will make a statement on the matter. [14044/26]
• 2026-02-24
  PQ
  Asked Finance

  Deputy Ged Nash asked the Tánaiste and Minister for Finance the estimated annual shortfall to the Exchequer, if Class B beneficiaries had the same exemption thresholds applied to them as Class A beneficiaries; and if he will make a statement on the matter. [14045/26]
• 2026-02-24
  PQ
  Asked Finance

  Deputy Ged Nash asked the Tánaiste and Minister for Finance if he will publish a list of properties and/or items that currently benefit from an exemption to capital acquisitions tax on the basis of their national, scientific, historic or artistic interest; and if he will make a statement on the matter. [14980/26]
• 2026-02-24
  PQ
  Asked Finance

  Deputy Ged Nash asked the Tánaiste and Minister for Finance if he has plans to introduce a statutory footing that would allow Revenue to publish a list of properties and/or items that currently benefit from an exemption to capital acquisitions tax on the basis of their national, scientific, historic or artistic interest; and if he will make a statement on the matter. [14981/26]
• 2026-02-24
  PQ
  Asked Finance

  Deputy Ged Nash asked the Tánaiste and Minister for Finance if his Department has considered introducing a system operating in the UK where members of the public can search online for the properties and/or items that have benefitted from tax breaks such as the exemption to capital acquisitions tax, on the basis of the property or item’s national, scientific, historic or artistic interest; and if he will make a statement on the matter. [14982/26]
• 2026-02-24
  PQ
  Asked Finance

  Deputy Ged Nash asked the Tánaiste and Minister for Finance if the Financial Services and Pensions Ombudsman will confirm, since the 2025 Act came into force, the approach it is now taking in the case of complaints made against regulated financial institutions in cases involving actions taken by institutions relating to joint accounts where the consent of all parties was neither sought or received by such institutions; the number of such cases referred to FSPO under the 2025 Act to date; the number of such cases in which FSPO has upheld such complaints from individual complainants and found against the institution concerned; and if he will make a statement on the matter. [15111/26]
• 2026-02-17
  PQ
  Asked Finance

  Deputy Ged Nash asked the Tánaiste and Minister for Finance to confirm that the closed bidding session for PTSB has closed; the number of companies/entities that have expressed an interest in purchasing PTSB; and if he will make a statement on the matter. [12741/26]
• 2026-02-17
  PQ
  Asked Finance

  Deputy Ged Nash asked the Tánaiste and Minister for Finance if the State has requested a guarantee from any potential buyer of PTSB that jobs and the branch network will be retained; and if he will make a statement on the matter. [12742/26]
• 2026-02-17
  PQ
  Asked Finance

  Deputy Ged Nash asked the Tánaiste and Minister for Finance if he as the main shareholder will oppose a sale of PTSB to private equity firm; and if he will make a statement on the matter. [12743/26]
• 2026-02-17
  PQ
  Asked Finance

  Deputy Ged Nash asked the Tánaiste and Minister for Finance if he raised the issue of outsourcing and off-shoring of roles in this recent meetings with the CEOs of Bank of Ireland and AIB; if he has concerns about the ability of both pillar banks to address potential cyber issues due to outsourcing and offshoring of roles; and if he will make a statement on the matter. [12744/26]
• 2026-02-17
  PQ
  Asked Finance

  Deputy Ged Nash asked the Tánaiste and Minister for Finance if he will reconvene the Banking Forum; if he will consider a joint initiative with the Minister for Finance in Northern Ireland, to hold a joint banking forum to plan and discuss with relevant stakeholder the future of banking on the Island; and if he will make a statement on the matter. [12745/26]
• 2026-02-12
  LOBBY
  Retailers Against Smuggling Finance

  • Tackling illicit trade
• 2026-02-10
  PQ
  Asked Finance

  Deputy Ged Nash asked the Tánaiste and Minister for Finance to confirm the date on which the expanded living cities initiative will be formally introduced; and if he will make a statement on the matter. [10467/26]
• 2026-01-22
  PQ
  Asked Finance

  Deputy Ged Nash asked the Tánaiste and Minister for Finance if he will consider exempting carers allowance and carer's benefit from income tax; and if he will make a statement on the matter. [5288/26]
• 2026-01-22
  PQ
  Asked Finance

  Deputy Ged Nash asked the Tánaiste and Minister for Finance to provide estimates from the Revenue Commissioner for 2026 in respect of the amount of revenue vis-à-vis adjustments to tax credits impacting on carers allowance and carers benefit claimants respectively, that they estimate will be raised as a result of the new data sharing arrangements in place between Revenue and the Department of Social Protection since 1 January, 2026; and if he will make a statement on the matter. [5289/26]
• 2026-01-22
  PQ
  Asked Finance

  Deputy Ged Nash asked the Tánaiste and Minister for Finance the number of PAYE taxpayers who are in receipt of the carers’ allowance and carers’ benefit respectively, who have had their tax credits adjusted arising from the new data-sharing arrangements in place between the Revenue Commissioners and the Department of Social Protection; and if he will make a statement on the matter. [5290/26]
• 2026-01-21
  LOBBY
  Ibec Finance

  • FSI Pre-Budget Submission 2026
• 2026-01-21
  LOBBY
  Community Platform Finance

  • Emailed all Ministers, TDs and Senators with a copy of the Community Platform’s Four Tests for Budget 2026 asking them to support these proposals in the run up to the announcement of Budget 2026.
• 2026-01-13
  PQ
  Asked Finance

  Deputy Ged Nash asked the Tánaiste and Minister for Finance if he will obtain the position of the Revenue Commissioners on a policy matter (details supplied); and if he will make a statement on the matter. [2303/26]
• 2026-01-13
  PQ
  Asked Finance

  Deputy Ged Nash asked the Tánaiste and Minister for Finance if the Revenue Commissioners, working on a multi-agency basis with An Garda Síochána and others, have identified any links between illicit roll-your-own tobacco activity and organised crime networks; the extent of such involvement; and if he will make a statement on the matter. [2305/26]
• 2025-12-18
  PQ
  Asked Finance

  Deputy Ged Nash asked the Tánaiste and Minister for Finance the contents of the Government’s medium-term economic framework; the reasons for the delay in producing the plan; and if he will make a statement on the matter. [73642/25]
• 2025-12-09
  PQ
  Asked Finance

  Deputy Ged Nash asked the Tánaiste and Minister for Finance the details of and timeline for the production of legislation to empower the Revenue Commissioners to implement the proposed new derelict sites tax; if all of the revenue collected will be disbursed to the relevant local authorities; and if he will make a statement on the matter. [65023/25]
• 2025-12-02
  PQ
  Asked Finance

  Deputy Ged Nash asked the Tánaiste and Minister for Finance if Ireland supports each of the elements of the ‘Compromiso de Seville’, the outcome document from this summer’s financing for development conference; how the Government is working to implement the commitments made, in particular, the commitment to (details supplied); and if he will make a statement on the matter. [68021/25]
• 2025-12-02
  PQ
  Asked Finance

  Deputy Ged Nash asked the Tánaiste and Minister for Finance whether Ireland supports the establishment of a UN convention on taxation; in particular, how Ireland is supporting the issue of taxing high net worth individuals, and the establishment of a global asset registry; and if he will make a statement on the matter. [68022/25]
• 2025-11-26
  VOTE
  Finance Bill 2025: Report and Final Stages · 7 divisions

  • ✗ voted against the motion motion passed · 76–60
  • ✓ voted to add an amendment to the bill motion failed · 56–75
  • ✓ voted to add an amendment to the bill motion failed · 57–77
  • ✓ voted to add an amendment to the bill motion failed · 57–78
  • ✓ voted to add an amendment to the bill motion failed · 57–79
  • ✓ voted to add an amendment to the bill motion failed · 59–82
  • ✓ voted to add an amendment to the bill motion failed · 61–79
• 2025-11-25
  PQ
  Asked Finance

  Deputy Ged Nash asked the Tánaiste and Minister for Finance in view of the recent guidance from the Revenue Commissioners which provides employers an opportunity to correct any payroll tax issues arising from the Supreme Court Karshan ruling of 2023, his plans to enforce the Karshan ruling to ensure that all workers who should be classified as employees have such a classification; the means by which he intends to ensure there is a level playing field for those employers who take the opportunity to make these corrections; and if he will make a statement on the matter. [65773/25]
• 2025-11-25
  PQ
  Asked Finance

  Deputy Ged Nash asked the Tánaiste and Minister for Finance following on from the recent guidance from the Revenue Commissioners which provides employers an opportunity to correct any payroll tax issues arising from the Supreme Court Karshan ruling of 2023, the means by which the Revenue Commissioners will ensure that all employers who have previously classified their employees as self-employed are adhering to the ruling, the means by which the Revenue Commissioners intends to enforce this; whether more staff will be required to enforce this adequately; and if he will make a statement on the matter. [65774/25]
• 2025-11-06
  VOTE
  Finance Bill 2025 · 5 divisions

  A bill to provide for the imposition, repeal, remission, alteration and regulation of taxation, of stamp duties and of duties relating to excise and otherwise to make further provision in connection with finance; and to provide for related matters.

  • ✓ voted to add an amendment to the bill motion failed · 4–6
  • ✓ voted to add an amendment to the bill motion failed · 4–6
  • ✓ voted to add an amendment to the bill motion failed · 4–6
  • ✗ voted against the motion motion passed · 8–2
  • ✗ voted against the motion motion passed · 6–4
• 2025-11-05
  VOTE
  Finance Bill 2025 · 5 divisions

  A bill to provide for the imposition, repeal, remission, alteration and regulation of taxation, of stamp duties and of duties relating to excise and otherwise to make further provision in connection with finance; and to provide for related matters.

  • ✗ voted against the motion motion passed · 6–4
  • ✓ voted to add an amendment to the bill motion failed · 4–5
  • ✗ voted against the motion motion passed · 6–3
  • ✗ voted against the motion motion passed · 5–4
  • ✓ voted to add an amendment to the bill motion failed · 4–5
• 2025-11-04
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the number of PAYE taxpayer units who may have either underpayments or overpayments for the 2023 and 2024 tax years respectively; the number who have not yet submitted a tax return; and if he will make a statement on the matter. [58142/25]
• 2025-10-21
  VOTE
  Finance Bill 2025: Referral to Select Committee

  • ✗ voted against the motion motion passed · 83–65
• 2025-10-21
  VOTE
  Finance Bill 2025

  A bill to provide for the imposition, repeal, remission, alteration and regulation of taxation, of stamp duties and of duties relating to excise and otherwise to make further provision in connection with finance; and to provide for related matters.

  • ✗ voted against the motion motion passed · 82–65
• 2025-10-02
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the number of applications made to the Revenue Commissioners to 1 September 2025 for the mortgage interest tax relief scheme, by county; the number of successful and unsuccessful applications, by county; the cost of the scheme up to 1 September 2025; the average mortgage account balance for successful applicants; the average number of years left on eligible mortgages for successful applicants; and if he will make a statement on the matter. [52765/25]
• 2025-10-02
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the number of applications made to the Revenue Commissioners in 2024 for the mortgage interest tax relief scheme by county; the number of successful and unsuccessful applications, by county; the cost of the scheme in 2024; and if he will make a statement on the matter. [52766/25]
• 2025-09-30
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he plans to extend the life of the Key Employment Engagement Programme which is scheduled to finish in 2025; and if he will make a statement on the matter. [51925/25]
• 2025-09-24
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the total carryover cost in 2026 of taxation measures implemented in Budget 2025; the breakdown of the individual cost of each, in tabular form; and if he will make a statement on the matter. [50848/25]
• 2025-09-24
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance to provide a list of each taxation measure or provision that will expire at the end of 2025; the projected cost to extend each to the end of 2026; and if he will make a statement on the matter. [50849/25]
• 2025-09-23
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the reason corporation tax forecasts from his Department have been inaccurate for 13 consecutive years; the reason this has not prompted an independent review of the forecasting models in use in his Department; if he will commission such a review on an urgent basis; and if he will make a statement on the matter. [50472/25]
• 2025-09-21
  LOBBY
  Sabrina Joyce-Kemper Foreign Affairs

  • Sale of Israeli Bonds by the Central Bank
• 2025-09-19
  LOBBY
  Friends of the Earth Finance

  • Advocacy on Budget 2026
• 2025-09-16
  LOBBY
  Coalition 2030 Environment

  • Email to Ged Nash TD to request he submits a Parliamentary Question to the Minister for Finance
• 2025-09-11
  LOBBY
  FTI Consulting Finance

  • Invitation to Mastercard Roundtable
• 2025-09-08
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance further to Parliamentary Question No. 724 of 29 July 2025, if the updated figures from the Revenue Commissioners for 2026 referred to in the reply are available and can be provided; and if he will make a statement on the matter. [46540/25]
• 2025-09-08
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if the Central Bank received any requests from the Israeli authorities to renew that state's bond prospectus prior to the expiry of the 2024 prospectus, which was in place until the 1 September 2025; and if he will make a statement on the matter. [46806/25]
• 2025-09-03
  LOBBY
  Association of Insurance & Financial Brokers trading as Brokers Ireland Finance

  • Regulation Overload of Micro SMEs in the Financial Sector
• 2025-07-29
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance based on current projections and forecasts from his Department and the NTMA, when is it forecast that the debt to GNI* ratio will fall below 60%; what the projected net debt ratio for 2024 was; what it will be for 2025; and if he will make a statement on the matter. [43799/25]
• 2025-07-29
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance what the NTMA’s end of year cash balance was for 2024; what it is currently; and if he will make a statement on the matter. [43800/25]
• 2025-07-29
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance to provide the bond redemptions due on Irish national debt for each year from 2025 to 2030; the month when redemptions are due; the interest rate applying to each; the projected interest rate costs on servicing the national debt each year from 2025 to 2030, in tabular form; and if he will make a statement on the matter. [43801/25]
• 2025-07-29
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the current projected cost of reducing the VAT rate on hospitality sector to 9% from the current 13.5% rate; the cost when accommodation is excluded and the reduction applies only to food and drink; and if he will make a statement on the matter. [43802/25]
• 2025-07-29
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the projected updated general Government balance for 2025 and 2026, respectively, after the publication of the Summer Economic Statement; what the end of year surplus or deficit is now projected to be in light of the most recent Exchequer returns; and if he will make a statement on the matter. [43803/25]
• 2025-07-29
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the projected additional corporation tax yield in 2026 from the increase in the rate to 15% under Pillar Two of the OECD BEPs project; the cost of the proposed G7 side by side system will be; if any modelling or projections have been carried out by his Department on this; and if he will make a statement on the matter. [43804/25]
• 2025-07-29
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if the Finance Bill will include amendments to provide for the agreement at the G7 on the side by side system for US parented groups under Pillar Two; and if he will make a statement on the matter. [43805/25]
• 2025-07-29
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the full year cost of extending the reduced VAT rate on electricity and gas bills in 2026, and then the six month cost from January to end of June 2026; and if he will make a statement on the matter. [43806/25]
• 2025-07-29
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the full year cost of indexing income tax credits and bands in line with either wage growth or HICP for 2026, in tabular form; and if he will make a statement on the matter. [43807/25]
• 2025-07-29
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the projected additional yield to the Exchequer in 2026 from making no change to income tax bands and credits in Budget 2026; and if he will make a statement on the matter. [43808/25]
• 2025-07-15
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his views on the agreement reached between the G7 and the United States in relation to the OECD's global minimum corporation tax rate proportion for large MNCs; his views on the implications for Ireland's corporation tax base, the Exchequer more generally, and inward investment; and if he will make a statement on the matter. [39703/25]
• 2025-07-09
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if a property (details supplied) remains in the control of NAMA; if this is no longer the case, to whom the property has been sold; and if he will make a statement on the matter. [38121/25]
• 2025-06-26
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the specific steps his Department is taking to integrate the Sustainable Development Goals into the preparation of Budget 2026; how alignment with the 2030 Agenda is being assessed during the budgetary process; and if he will make a statement on the matter. [35065/25]
• 2025-06-25
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance for the list of those in the media and other stakeholders that receive the Central Bank Quarterly Bulletin in advance of publication; to confirm the rules governing the provision of such reports to media or other stakeholders in advance of publication; how the release of market sensitive information that may be contained in such reports is regulated; if his Department provides official reports in advance to media; and if he will make a statement on the matter. [34737/25]
• 2025-06-25
  VOTE
  Finance (Local Property Tax and Other Provisions) (Amendment) Bill 2025: Committee and Remaining Stages · 4 divisions

  • ✓ voted for the motion motion passed · 104–48
  • ✓ voted to add an amendment to the bill motion failed · 67–83
  • ✗ voted to reject an amendment to the bill motion failed · 47–104
  • ✓ voted to add an amendment to the bill motion failed · 64–82
• 2025-06-23
  LOBBY
  FTI Consulting Finance

  • Publication of Payments Europe True Value of Cards Ireland Country Report
• 2025-06-19
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if his Department is aware of concerns around VAT liabilities in an industry (details supplied); if his Department and the Revenue Commissioners have given any consideration to an approach taken to this matter by the national tax authority in another EU Member State; and if he will make a statement on the matter. [33270/25]
• 2025-06-10
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the yield to the Exchequer from an increase of €0.50 and €1 in the excise duty on 20 cigarettes, and a pro-rata increase in excise on other tobacco products; and if he will make a statement on the matter. [29423/25]
• 2025-06-10
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the yield to the Exchequer from an increase of €0.50 in the e-liquid products tax by €0.50; the current estimated annual yield; and if he will make a statement on the matter. [29424/25]
• 2025-05-29
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he will provide an up-to-date analysis of any measures his Department has introduced that were included in the recommendations from the Commission on Taxation and Welfare since the publication of its report; and if he will make a statement on the matter. [28126/25]
• 2025-05-29
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he is concerned about the impact of financial services-related ‘SMS scams’ on financial services customers; if his Department is in favour of a blanket SMS ‘scam filter’ approach to dealing with this issue of fraud of this nature; if he will outline any engagement his Department has had on the matter with the relevant Government Department and ComReg; and if he will make a statement on the matter. [28128/25]
• 2025-05-29
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance when he will introduce a new scheme for disabled drivers; and if he will make a statement on the matter. [28127/25]
• 2025-05-21
  LOBBY
  mytaxi network Ireland (trading as FREE NOW) Taxation

  • Outreach and meetings with the Minister for Finance and key finance representatives to discuss VAT liabilities in the taxi industry and to call for the end of the use of the reverse-charge mechanism for VAT invoicing in the taxi sector.
• 2025-05-16
  LOBBY
  Association of Insurance & Financial Brokers trading as Brokers Ireland Finance

  • Savings and Investments proposal
• 2025-04-29
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he is planning to review the current loan to value rules for the various State supports for first-time buyers, to address cases similar to that of a single person (details supplied) brought to my attention; and if he will make a statement on the matter. [20081/25]
• 2025-04-29
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he plans to make any changes to the personal tax system applied to the State pension where a PAYE worker has continued in paid employment after reaching the qualification age for the pension; and if he will make a statement on the matter. [20693/25]
• 2025-04-29
  PQ
  Asked Justice

  Deputy Ged Nash asked the Minister for Justice if he will advise on any work being undertaken in his Department on enabling regulations under the terms of the Data Protection Act 2018 to allow for the development of a shared fraud database in Ireland; if his Department is engaging with the Department of Finance, the Central Bank and any other relevant Departments and agencies on this issue; and if he will make a statement on the matter. [20064/25]
• 2025-04-08
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance what avenues are open for borrowers with ongoing legal or Financial Services and Pensions Ombudsman cases against the IBRC and its predecessor institutions, after the planned winding-down on 1 June 2025, given IBRC’s special liquidation status; and if he will make a statement on the matter. [17322/25]
• 2025-04-08
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance in cases where borrowers have new evidence to present to the regulator or Financial Services and Pensions Ombudsman to support ongoing cases against IBRC and its predecessor institutions, whether there will be legal avenues open to continue to pursue such cases after the winding down on 1 June 2025, given IBRC’s special liquidation status; and if he will make a statement on the matter. [17323/25]
• 2025-04-08
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if independent audits have been conducted into the IBRC’s mortgage loan book to determine the extent of any current cases with the Central Bank or Financial Services and Pensions Ombudsman alleging reckless lending or misconduct and where those cases have yet to be adjudicated; and if he will make a statement on the matter. [17324/25]
• 2025-04-08
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance how he will satisfy himself that the IBRC has fully complied with all of its legal and regulatory obligations before its planned closure on 1 June 2025; and if he will make a statement on the matter. [17325/25]
• 2025-04-03
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he plans to review CAT inheritance tax thresholds and arrangements for couples who have no children; and if he will make a statement on the matter. [16238/25]
• 2025-04-03
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his views on the impact the imposition of tariffs by the United States will have on jobs, the economy and the public finances; and if he will make a statement on the matter. [16297/25]
• 2025-04-03
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he is concerned at the impact of US tariffs on the public finances; the preparations he is making to secure the public finances in regard to the potential impact of tariffs on the Exchequer; and if he will make a statement on the matter. [16459/25]
• 2025-03-25
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance when he plans to bring the credit union sector under the scope of the Dormant Accounts Act 2021, in order that the dormant accounts within credit unions can be repurposed for community projects. [14198/25]
• 2025-03-19
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance to provide the volume of gold or gold receivables held by the Central Bank at the end of each year since 2014, in tabular form; the value of that holding as of that year end; where the gold is currently held; the annual cost of securing the holding; the current market value of the gold holdings; when the last disposal of gold occurred; the amount sold and the price achieved; and if he will make a statement on the matter. [11723/25]
• 2025-03-19
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance to outline the value of foreign exchange reserves by Ireland as of end-2024; to provide a breakdown by currency; and if he will make a statement on the matter. [11724/25]
• 2025-03-05
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the number of PAYE taxpayers to date who have applied to have their flat rate expenses reinstated, and a breakdown for the numbers in each category under job type; and if he will make a statement on the matter. [9843/25]
• 2025-03-05
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance for a breakdown of the numbers in each employment category or job type that were in receipt of flat rate expenses in 2022, 2023 and 2024; the total amount claimed by all categories of worker for the relevant years; and if he will make a statement on the matter. [9844/25]
• 2025-03-05
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the reason flat rate expenses will not be automatically carried forward for any category of worker or PAYE taxpayer into 2025; the reason these new arrangements have been put in place; and if he will make a statement on the matter. [9845/25]
• 2025-02-26
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he will provide details on the policy approach that the Revenue Commissioner takes to the resolution and repayment of outstanding tax or VAT liabilities of firms arising for companies adversely impacted by the energy cost crisis since 2022, in the context of court-appointed examinership processes; and if he will make a statement on the matter. [8334/25]
• 2025-02-19
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he will provide details of any planned changes to remote working arrangements applying to staff in his Department; and if he will make a statement on the matter. [6690/25]
• 2025-02-13
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance to provide details of any assessments made by his Department on the impact on the Irish economy of the possible introduction of certain tariffs by the US Government that will act as a barrier to trade between the United States and the EU; the preparations his Department is making to deal with this issue; and if he will make a statement on the matter. [5148/25]
• 2025-02-13
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his position on the future of the State’s remaining stake in Allied Irish Bank; and if he will make a statement on the matter. [5151/25]
• 2025-02-13
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance for his view on the future of the OECD corporation tax reform process given the ongoing uncertainty in terms of the US government’s position on the initiative; and if he will make a statement on the matter. [5150/25]
• 2025-02-13
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he is satisfied with the operation of legislation that allows for credit unions to hold AGMs remotely; if he is aware that some credit unions now appear to use remote AGMs as their default mechanism to the detriment of in-person meetings; if he agrees that this approach can be exclusionary and open to abuse; and if he will make a statement on the matter. [5152/25]
• 2025-02-13
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance to indicate when the Government will make a decision on the investment of resources from a fund (details supplied); if he will confirm the current value of the fund; and if he will make a statement on the matter. [5149/25]
• 2025-02-06
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the reasons his Department has changed its policy on blended work for staff of his Department; the rationale for the change; what it will mean for staff; and if he will make a statement on the matter. [3840/25]
• 2025-02-05
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the total value of the annual mileage claims for each Ministers of State assigned to his Department in 2023 and 2024 respectively; to provide a breakdown for each year of the individual claims; the annual cost of overnight allowances related to the civilian drivers of each relevant Minister of State in 2023 and 2024; and if he will make a statement on the matter. [3250/25]
• 2025-02-05
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance to list the composition of his private office, inclusive of the grade and increment of each civil servant assigned to their office; whether they are located in the private or constituency office; the value of any allowance paid to those individuals and the purpose of each allowance; and if he will make a statement on the matter. [3268/25]
• 2025-01-21
  LOBBY
  Irish Council for Psychotherapy Health

  • A Pre-Budget Submission to Government was sent to Ministers for Finance, Health/Mental Health & Education on 31/07/2024. The submission focused on key ICP issues in health/mental health, education & finance (VAT). A General Election Manifesto Submission was sent to 6 political party leaders & copied to the health, education & finance spokespersons on 31/07/2024. The parties concerned were Fine Gael, Fianna Fáil, Green Party, Labour Party, Sinn Féin & Social Democrats https://tinyurl.com/mr42u8xn
• 2025-01-21
  LOBBY
  Rockwood Consulting ULC Finance

  • Sought policy changes to support Irish equity capital markets
• 2025-01-21
  LOBBY
  Irish Stock Exchange plc trading as Euronext Dublin Finance

  • To seek support for policy changes to support Irish equity capital markets
• 2025-01-18
  LOBBY
  The Irish Farmers' Association - IFA 2 returns EU AffairsAgriculture

  • De Minimis State Aid Thresholds
  • Targeted Agricultural Modernisation Scheme (TAMS)
• 2025-01-17
  LOBBY
  The Irish Farmers' Association - IFA 2 returns Energy and Natural ResourcesBanking and Financial Institutions

  • Measures Implementing Ireland's Biomethane Strategy
  • Banking
• 2025-01-16
  LOBBY
  The Irish Farmers' Association - IFA 4 returns Finance

  • Stamp Duty on Agricultural Land - IFA Submission to all Political Parties and Dáil Éireann Candidates for the 2024 General Election
  • Commercial Rates on Farm Buildings and Agricultural Land
  • VAT & Taxation on Farm Inputs
  • Taxation Measures to Support Climate Action
• 2025-01-14
  LOBBY
  Charity Retail Ireland Finance

  • VAT derogation on goods donated to charity
• 2024-12-18
  LOBBY
  Social Justice Ireland Finance

  • Emailed a copy of our General Election Briefing to party leaders in advance of the General Election.
• 2024-11-05
  VOTE
  Finance Bill 2024: Committee and Remaining Stages

  • ✗ voted against the motion motion passed · 75–55
• 2024-10-24
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the number of taxpayer units who may have either underpayments or overpayments for the 2022 and 2023 tax years respectively; the number who have not yet submitted a tax return; and if he will make a statement on the matter. [43696/24]
• 2024-10-17
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if VAT at the standard rate will be applied to plant based milk substitutes such as those derived from oats, soya, coconut and almond; the reason for this; the measures that will be taken to reduce the impact on people allergic to diary; and if he will make a statement on the matter. [42142/24]
• 2024-10-16
  VOTE
  Finance Bill 2024

  A bill to provide for the imposition, repeal, remission, alteration and regulation of taxation, of stamp duties and of duties relating to excise and otherwise to make further provision in connection with finance; to make provision for supports to employers and certain businesses and for that purpose to amend the Taxes Consolidation Act 1997, the Social Welfare Consolidation Act 2005, the Value-Added Tax Consolidation Act 2010 and Part 7 of the Emergency Measures in the Public Interest (Covid-19) Act 2020; and to provide for related matters.

  • ✗ voted to block the bill whether the bill should proceed (Second Stage) motion passed · 74–49
• 2024-10-08
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the reason the receipts from the Court of Justice of the European Union ruling involving Apple and the Irish State are split across 2024 and 2025 but booked on a general Government basis in full in 2024; and if he will make a statement on the matter. [40065/24]
• 2024-10-08
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if the money held in the Apple escrow account will be received by the Exchequer in whole or in part in the current year; whether the money is being accounted for on a cash accounting or an accruals basis; whether the normal accounting rules for Exchequer receipts are being departed from; if so, the reason; if Eurostat or the CSO, or both, were consulted about the accounting treatment of the money; to outline any advice received; and if he will make a statement on the matter. [40068/24]
• 2024-10-08
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance further to his reply to Parliamentary Question No. 133 of 26 September 2024, the number of persons it is anticipated that stand to benefit from the changes announced in Budget 2025 in regard to the capital gains tax retirement relief regime, based on the assessment contained in his reply to the referenced Parliamentary Question; and if he will make a statement on the matter. [40248/24]
• 2024-10-08
  PQ
  Asked Housing

  Deputy Ged Nash asked the Minister for Housing, Local Government and Heritage the amount of capital provided to Uisce Éireann in each of the past five years, in tabular form; the amount allocated for 2025; the mechanism for providing the €1 billion of additional capital for non-domestic capital investment as announced at Budget 2025; what is covered by non-domestic as referenced by the Minister for Finance in his Budget 2025 speech; and if he will make a statement on the matter. [40064/24]
• 2024-10-02
  LOBBY
  IRISH MUSIC RIGHTS ORGANISATION CLG Arts

  • Circulation of IMRO's pre budget submission to the Minister for Finance and the Finance Spokesperson of the various parties
• 2024-09-26
  LOBBY
  National Traveller MABS Finance

  • An copy of NTMABS research report into financial literacy in the Traveller community was sent via email to all T.D.'s and Senators
• 2024-09-26
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance to provide details of the projected cost in 2025 of revenue foregone, if plans to impose a capital gains tax liability on the transfer of family-owned businesses worth in excess of €10 million were not to proceed in the manner in which it is currently planned; and if he will make a statement on the matter. [38342/24]
• 2024-09-25
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated full cost to the Exchequer from 2026 to 2029 as a result of the changes he proposes to make to the standard fund threshold in respect of pensions; and if he will make a statement on the matter. [37977/24]
• 2024-09-25
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the reason he has, to date, decided not to extend the living cities initiative to Drogheda and Dundalk; if he plans to do so in Budget 2025 and the forthcoming finance Bill; if he will provide an estimate of the annual cost of extending the initiative to these County Louth towns; and if he will make a statement on the matter. [37979/24]
• 2024-09-09
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the cost in each year since 2016 of the relief for increase in carbon tax on farm diesel, and the number of claimants in each year, in tabular form; to confirm that farmers can claim a double relief on this cost as it will already be deducted against profits for expenditure on farm diesel; if such a relief for carbon tax applies to any other sector; and if he will make a statement on the matter. [34123/24]
• 2024-09-09
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his plans, if any, to maintain the current relief of €10,000 on the original market value of eligible cars for the purposes of calculating benefit-in-kind liability in Budget 2025; and if he will make a statement on the matter. [34262/24]
• 2024-09-09
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he has any plans to review the tax treatment of redundancy payments; and if he will make a statement on the matter. [34324/24]
• 2024-09-09
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he is aware of the escalating cost of insurance premiums in relation to thatched buildings and the burden this represents for those who are operating businesses from such premises; the steps his Department is taking to address this issue; and if he will make a statement on the matter. [35482/24]
• 2024-07-23
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance when, based on current projections and forecasts from his Department and the National Treasury Management Agency, it is forecast that the debt to GNI* ratio will fall below 60%; the projected net debt ratio for 2023; the projected net debt ratio for 2024; and if he will make a statement on the matter. [32890/24]
• 2024-07-23
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the National Treasury Management Agency’s end-of-year cash balance for 2023; its current cash balance; and if he will make a statement on the matter. [32891/24]
• 2024-07-23
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance to provide the bond redemptions due on Irish national debt for each year from 2024 to 2030; the month when redemptions are due; the interest rate applying to each; the projected interest rate costs on servicing the national debt each year from 2025 to 2030, in tabular form; and if he will make a statement on the matter. [32892/24]
• 2024-07-23
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the position with respect to the charging of VAT on bicycles, e-bikes and cycling safety equipment; the estimated cost to zero-rate VAT on these items; if it is possible to zero-rate those items; if he has sought sanction at a European level to do so; and if he will make a statement on the matter. [32893/24]
• 2024-07-23
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the projected updated general Government balance (GGB) for 2024 and 2025 respectively, after the publication of the summer economic statement and the allocation of €1.5 billion to the health vote; the projected end-of-year surplus or deficit, in light of the most recent Exchequer returns; if he will confirm that his Department does not have prepared updated GGB figures to hand; if not, the reason therefor; if he will furnish those projections for 2025 to 2030; and if he will make a statement on the matter. [32894/24]
• 2024-07-04
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if the Government supports moves at G20 level to agree the principle of a 2% minimum annual tax on the wealth of billionaires to help tackle the climate crisis, global poverty and wealth inequality; if any formal contact has been made by the initiators of this proposal with the Government at any level; and if he will make a statement on the matter. [28995/24]
• 2024-07-03
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he is aware of the advantageous (40% and 39% respectively) visual effects (VFX)-related tax reliefs system the French and UK governments have introduced to support their respective VFX industries; if he is concerned that these measures will create a competitive disadvantage for the Irish VFX sector; if he is considering any measures to address this matter specifically as it relates to the indigenous Irish VFX sector in respect of a potential review of tax credits, for example; and if he will make a statement on the matter. [28530/24]
• 2024-06-20
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the number of applications made to the Revenue Commissioners to 1 June 2024 for the mortgage interest tax relief scheme on a county-by-county basis; if he will provide details of the number of successful and unsuccessful applications, by county; the cost of the scheme up to 1 June 2024; the average mortgage account balance for successful applicants; the average number of years left on eligible mortgages for successful applicants; and if he will make a statement on the matter. [26549/24]
• 2024-05-28
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the number of disposals of a business by a parent to a child in the years 2020 to 2023 inclusive; the number of disposals of companies valued at over €10 million for each of the relevant years where the business is being transferred to the next generation of children; his plans to introduce a new €10 million cap on the retirement relief capital gains tax exemption; the estimated number of businesses/individuals will be impacted by the planned changes in the first year of the new regime; and if he will make a statement on the matter. [23824/24]
• 2024-05-14
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if any State, semi-State or commercial semi-State agency, under the aegis of their Department, is aware of any cases of bogus self-employment in any bodies under their remit from 2020 to 1 May 2024; if they will outline if there are currently any cases from such agencies or bodies currently before the Scope section of the Department of Social Protection for investigation or determination; if there are any Scope findings and recommendations relating to any agencies or bodies under their remit where Scope has found in favour of the worker, and where it recommended the reclassification of the workers’ employment status to that of direct employee between 2020 and 1 May 2024; if they will provide information on the numbers involved and the names of the individual agencies and bodies in all cases; and if he will make a statement on the matter. [21691/24]
• 2024-04-30
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the background to and current situation with regard to the European Commission’s announcement of 24 April 2024 that it was sending Ireland a letter of formal notice (INFR(2024)2037) for the incorrect transposition of Directive (EU) 2018/849 on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing (the 5th anti-money laundering directive); and if he will make a statement on the matter. [19497/24]
• 2024-04-24
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance for figures on the total spend for all forms of advertising in the years 2022 and 2023 in his Department; if figures can be provided on each Department’s spend on local media advertising (print and broadcast respectively, and broken down on that basis) for those years; if the Department used/uses an agency to place advertising; and if he will make a statement on the matter. [18391/24]
• 2024-04-23
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he has considered making individual savings accounts (details supplied) available to Irish savers; and if he will make a statement on the matter. [17661/24]
• 2024-04-23
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the exact nature and current status with regard to the European Commission’s announcement of 24 January 2024 that it was sending Ireland a formal notice for failing to transpose Directive (EU) 2020/284 introducing certain requirements for payment service providers (INFR(2024)0070); and if he will make a statement on the matter. [17926/24]
• 2024-04-16
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he will address the anomaly that sees a VAT exemption applied to the services of psychologists but not to suitably qualified psychotherapists and counsellors (details supplied); and if he will make a statement on the matter. [16745/24]
• 2024-04-10
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he will consider deferring the planned excise duty increase on petrol and diesel due for August; and if he will make a statement on the matter. [15013/24]
• 2024-04-10
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he will commit to a review in 2024 of the remittance basis of tax and the domicile levy; and if he will make a statement on the matter. [15014/24]
• 2024-04-09
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the number of successful Living City Initiative applications made to renovate and refurbish properties in Limerick, Galway, Waterford and Kilkenny respectively in the years 2021, 2022 and 2023; the reasons Drogheda is not included in the initiative, given its population is significantly larger than that of Kilkenny; and if he will make a statement on the matter. [13848/24]
• 2024-03-20
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance further to Parliamentary Question No. 161 of 5 October 2023, if he remains committed to undertaking a review of the remittance basis of tax and the domicile levy in 2024; if he is aware that this commitment is absent in his reply to Parliamentary Question No. 233 of 1 February 2024; if he will clarify his position; and if he will make a statement on the matter. [12127/24]
• 2024-02-20
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he will request that ISIF withdraws its investment in firms based in illegal Israeli settlements; if he will provide details of the engagement, if any, he and his officials have had with ISIF; and if he will make a statement on the matter. [7691/24]
• 2024-02-13
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the number of firms that will receive a refund of interest paid on warehoused tax debt, based on economic sector, by county; the total amount of money to be refunded to businesses that have made repayments arising from the announcement recently of the changes to the operation of the tax debt warehousing scheme that will take effect shortly, in tabular form; and if he will make a statement on the matter. [6102/24]
• 2024-02-07
  PQ
  Asked Enterprise

  Deputy Ged Nash asked the Minister for Enterprise, Trade and Employment when he hopes to publish the report of the Finance for Scaling Working Group; and if he will make a statement on the matter. [5341/24]
• 2024-02-01
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the amount of warehoused tax debt arising from the scheme introduced during the pandemic that has yet to be repaid to the Exchequer; if he is considering extending the repayment period again; and if he will make a statement on the matter. [4817/24]
• 2024-01-24
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance to provide figures for the number of staff directly employed in his Department who work from home/remotely as part of their working week; the percentage of staff on an overall basis who work from home at least one day a week; the number of working hours on average per week that staff in his Department work from home; the gender breakdown of those who avail of the opportunity to work from home/remotely; if they will provide the figures for 2022 and 2023; and if he will make a statement on the matter. [3237/24]
• 2024-01-24
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance to provide figures for the number of staff directly employed in agencies and bodies directly under his aegis who work from home/remotely as part of their working week; the percentage of staff on an overall basis who work from home at least one day a week; the number of working hours on average per week that staff in relevant agencies and bodies work from home; the gender breakdown of those who avail of the opportunity to work from home/remotely; if he will provide the figures for 2022 and 2023; and if he will make a statement on the matter. [3255/24]
• 2024-01-17
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the total amount in legal costs that have been recovered by the Office of the Chief State Solicitor following an award of costs in favour of a party represented by the office in court or tribunal proceedings in each of the five years up to and including 2022; how many sets of proceedings to which those recovered costs are referable in each of those years; and if he will make a statement on the matter. [56566/23]
• 2023-11-30
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the amount his Department spent in 2021, 2022 and up to 27 November 2023 on advertisements with a website (details supplied); and if he will make a statement on the matter. [53052/23]
• 2023-11-30
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the amount his Department spent in 2021, 2022 and up to 27 November 2023 on advertisements with two websites (details supplied) respectively, in tabular form; and if he will make a statement on the matter. [53072/23]
• 2023-11-30
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the amount his Department spent in 2021, 2022 and up to 27 November 2023 on advertisements with a website (details supplied); and if he will make a statement on the matter. [53089/23]
• 2023-11-28
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the amount, in numeric terms and as a percentage of GNI*, that the private housing industry contributed to the Irish economy through taxes associated with private property sales, purchases, landlord rental incomes and any other relevant taxes for each of the previous five years; and if he will make a statement on the matter. [52399/23]
• 2023-11-23
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he plans to index the cap on tax relief (Standard Fund Threshold) on pensions, against wages; and if he will make a statement on the matter. [51430/23]
• 2023-11-23
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the up-to-date figure in respect of corporation tax revenue recorded to November 2023; if he has reassessed the level of likely 'windfall' corporation tax surpluses out to 2026; if he will publish the revised figures as compared to the corporation tax estimates out to 2026 which were published in this year's summer economic statement; and if he will make a statement on the matter. [51428/23]
• 2023-11-23
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance to identify the projects and initiatives in which his Department and the Government plan to invest in terms of the in excess of €3 billion to set aside as the 'climate and nature' elements of the proposed Infrastructure, Climate and Nature Fund; what assessment was made by his Department that determined that maximum drawdown from the fund out to 2030 would be approximately €3.1 billion out of a fund with a total value of €14 billion; and if he will make a statement on the matter. [51427/23]
• 2023-11-23
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his plans to broaden the tax base in the context of the State's reliance on a small number of tax heads including corporation tax and VAT; and if he will make a statement on the matter. [51429/23]
• 2023-11-23
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the reason no monies can be drawn down from the Infrastructure, Climate and Nature Fund until 2026; and if he will make a statement on the matter. [51426/23]
• 2023-11-22
  VOTE
  Finance (No. 2) Bill 2023: Report and Final Stages · 5 divisions

  • ✗ voted against the motion motion passed · 80–53
  • ✓ voted to add an amendment to the bill motion failed · 51–78
  • ✓ voted to add an amendment to the bill motion failed · 50–76
  • ✓ voted to add an amendment to the bill motion failed · 52–81
  • ✓ voted to add an amendment to the bill motion failed · 52–79
• 2023-11-21
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance further to Parliamentary Question No. 111 of 25 October 2023, if he will provide an update on claims under the Insurance Compensation Fund of Ireland for persons who were insured by a company (details supplied) which was regulated by the Central Bank and has since been liquidated; and if he will make a statement on the matter. [51106/23]
• 2023-11-14
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance to outline how much Ireland received under the SURE EU programme; to confirm how these funds were used; what auditing was required under the EU facility; how the funds were accounted for in the GGB; what the repayment schedule for the loans are; what the interest rate is on the repayments; and if he will make a statement on the matter. [49847/23]
• 2023-11-07
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance for an update on the implementation of the recommendations of the banking review; if has considered the merits of establishing a review group to oversee the project; and if he will make a statement on the matter. [47856/23]
• 2023-11-07
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his views on a matter (details supplied); if his officials briefed him and-or his immediate predecessor on reported claims made by the senior official; when was he briefed by officials on these concerns; what action he took to address these concerns; if he plans to address these issues by means of amending legislation; and if he will make a statement on the matter. [48368/23]
• 2023-11-07
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance to confirm how many enforcement actions the Central Bank has taken against Russian individuals or entities who are on the EU sanctions list since the current sanctions regime became operational in 2022, and who have a presence in the Irish financial services system vis a vis ‘Section 110’ Special Purpose Vehicles; how many live investigations are ongoing; and if he will make a statement on the matter. [48377/23]
• 2023-10-26
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he has plans to review the medical criteria for the provision of a primary medical certificate; and if he will make a statement on the matter. [47080/23]
• 2023-10-24
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the number of taxpayer units who may have either underpayments or overpayments for the 2021 and 2022 tax years, respectively, and who have not yet submitted a tax return; and if he will make a statement on the matter. [46222/23]
• 2023-10-24
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he will consider a policy change to Government’s various assistance schemes for first-time buyers based on a policy matter (details supplied); and if he will make a statement on the matter. [46682/23]
• 2023-10-17
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if tracker and variable rate mortgage holders who benefit from the rent-a-room scheme in respect of their principal private residence will be able to access the proposed new mortgage interest relief scheme announced in Budget 2024, provided they meet the criteria as outlined by him; and if he will make a statement on the matter. [45257/23]
• 2023-10-10
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he will outline, in view of the Low Pay Commission's recommendation that the hourly rate of the national minimum wage should rise to €12.70 in 2024, the estimated full-year cost of adjusting USC rates to avoid a cliff edge for full-time workers on the national minimum wage; and if he will make a statement on the matter. [43507/23]
• 2023-10-10
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he is aware of a change of approach by the Revenue Commissioners to the tax affairs of general practitioners who hold general medical services contracts with the HSE, specifically those who operate within a partnership structure, as is common practice (details supplied); his views on whether the position should be reconsidered, as outlined in the correspondence provided; and if he will make a statement on the matter. [43916/23]
• 2023-10-10
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he is reviewing the position as regards the exit tax applicable to life insurance investment arrangements in the context of the forthcoming Finance Bill; his views on a matter (details supplied); and if he will make a statement on the matter. [43970/23]
• 2023-10-10
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he is aware of inconsistencies occurring on the migration of debt management practices from the Credit Bureau to the Credit Central Register (CCR), and current operational practices by some financial institutions with respect to statute barred loan defaults and the CCR (details supplied); if his Department has raised this issue with the CCR/Central Bank; if he and the CCR intend to remedy the issue; and if he will make a statement on the matter. [44051/23]
• 2023-10-05
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he is concerned at the low numbers who pay the domicile levy; if he plans to reform the levy; and if he will make a statement on the matter. [43387/23]
• 2023-10-05
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance to report on any work his Department has undertaken to advance the recommendations contained in the Commission on Taxation and Welfare's report on capital taxes; if he agrees that the balance between income and capital taxes needs to change; and if he will make a statement on the matter. [43053/23]
• 2023-10-05
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he is concerned at the low number of individuals who pay the domicile levy; if he has any plans to reform the levy; and if he will make a statement on the matter. [43054/23]
• 2023-10-03
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance when he hopes to commence the provisions in the 2022 Finance Act in relation to the key employee engagement programme; the nature of any conversations he is having with the European Commission on this area; and if he will make a statement on the matter. [42246/23]
• 2023-10-03
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the full-year cost to the Exchequer of increasing the pension fund threshold from €2 million to €2.4 million; if he is considering any adjustments to the threshold for Budget 2024; and if he will make a statement on the matter. [42448/23]
• 2023-10-03
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance when the Central Bank plans to introduce a regulatory regime to govern the independent operators of ATMs, as recommended by the Retail Banking Review; if his Department has raised this issue with the Central Bank in 2023; if he is concerned at reports that the operators may consider introducing charges on transactions prior to any new regulatory framework; and if he will make a statement on the matter. [42495/23]
• 2023-09-27
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the revenue raised by the domicile levy for the past three years, in tabular form; the estimated revenue that would be raised from doubling the domicile levy from €200,000 to €400,000 under the existing criteria; and if he will make a statement on the matter. [41758/23]
• 2023-09-27
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the numbers of individuals subject to the domicile levy in 2021, 2022 and 2023; if he is considering any reforms in the structure and implementation of the levy; and if he will make a statement on the matter. [41759/23]
• 2023-09-27
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if the yield from the two measures targeted at windfall gains in the energy sector has been included in the Budget exchequer revenue figures for 2024; if not what the projected yield his Department expects to receive, and if not accounted for in 2024, he will confirm if it is included in Exchequer accounts for 2022 or 2023; what the estimated amount in each year is; and if he will make a statement on the matter. [41839/23]
• 2023-09-11
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance whether he issued any instructions or gave any directions to the special liquidator of IBRC, pursuant to section 9 of the Irish Bank Resolution Corporation Act 2013 or otherwise, relating to legal proceedings taken against a company (details supplied) arising from its previous role as auditor of Anglo Irish Bank; if so, to outline the nature of those instructions or directions; and if he will make a statement on the matter. [37530/23]
• 2023-09-11
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if the file relating to a matter (details supplied) has been provided to the National Archives; and if he will make a statement on the matter. [37662/23]
• 2023-07-25
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the amount of money a firm (details supplied) has agreed to pay in relation to the settlement of a case; the total cost to the State of litigating the case in question since 2012; if the settlement included a contribution to the State’s legal costs; if so, if he will provide details in monetary and/or percentage terms of the proportion of the settlement that covered such costs; and if he will make a statement on the matter. [35814/23]
• 2023-07-25
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he is aware of an anomaly in the application of the zero VAT rate on books and e-books that exempts popular online audiobook platforms (details supplied) which are judged to be providing a digital service and are therefore obliged to charge VAT; if he will address this anomaly that unfairly discriminates against those with visual impairments; and if he will make a statement on the matter. [36145/23]
• 2023-07-04
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance to outline the public policy rationale for the changes made in the Finance Act 2022 in relation to the obligations of tenants and collection agents of non-resident landlords; if he will provide details on the number of non-resident landlords recorded by the Revenue Commissioners in 2020, 2021 and 2022; and if he will make a statement on the matter. [32433/23]
• 2023-06-27
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he is planning to create a special infrastructure development fund or equivalent vehicle with funds identified from forecasted surpluses based on windfall corporation tax receipts; and if he will make a statement on the matter. [31364/23]
• 2023-06-27
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he has formally taken back responsibility for the ethics reform agenda; if he will provide an update on his legislative priorities in respect of the ethics and standards in public office agenda for the remainder of 2023; and if he will make a statement on the matter. [31365/23]
• 2023-06-22
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the reasons the Government plans to transpose the credit servicers directive by statutory instrument, and not primary legislation; if the Government is making efforts to have the trading of mortgages explicitly excluded from the terms of the directive; and if he will make a statement on the matter. [30397/23]
• 2023-06-22
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his views, based on the experience of the EWSS, on the need to embed a modernised short-time work scheme modelled on the successful German Kurzarbeit scheme, especially in light of the threat of 650 layoffs at the Tara Mines; and if he will make a statement on the matter. [30398/23]
• 2023-06-22
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he is considering providing any assistance to mortgage holders impacted by the series of interest rate increases from the ECB over the past 12 months; and if he will make a statement on the matter. [30399/23]
• 2023-06-21
  PQ
  Asked Social

  Deputy Ged Nash asked the Minister for Social Protection if consideration is being given alongside the Departments of Finance and Enterprise, Trade and Employment, respectively, to the introduction of a short-term employment support model similar to the German Kurzarbeit scheme, especially in view of the threat of 650 layoffs at a company (details supplied); and if she will make a statement on the matter. [30064/23]
• 2023-06-13
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he will outline the steps his Department takes to ensure that consulting firms do not share confidential information in terms of policy development within his Department with other sections of their business in order to gain competitive advantage; and if he will make a statement on the matter. [27189/23]
• 2023-05-30
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance what Ireland’s contribution to the EU budget is expected to be in 2023; the expected funding Ireland will receive in EU grants and supports this year; if he will provide details of the funds received and contribution made to the EU in 2022, in tabular form; and if he will make a statement on the matter.; and if he will make a statement on the matter. [25625/23]
• 2023-05-18
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the annual return on investments made by the Irish Strategic Investment Fund for each year since its establishment; and if he will make a statement on the matter. [23902/23]
• 2023-05-09
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he formally enunciated his concerns at the ECB's policy of continuing to increase interest rates and the impact of this policy on households and businesses at the recent meeting of finance ministers and ECB officials in Stockholm in late April 2023; if this is the official position of the Government; and if he will make a statement on the matter. [21441/23]
• 2023-05-09
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he is concerned that just €73 million of the more than €2.2 billion in warehoused tax debt under the relevant Covid scheme, which is owed by companies, has been paid as of March 2023; the steps he plans to take to address this issue, which now involves approximately 64,000 firms; and if he will make a statement on the matter. [21439/23]
• 2023-05-09
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he has read the recently published ECB paper entitled 'How tit-for-tat inflation can make everyone poorer'; if he is concerned at the evidence that profit-taking is contributing to price gouging and elevated levels of inflation; the action the Government plans to take in this regard; and if he will make a statement on the matter. [21440/23]
• 2023-04-26
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the amount of warehoused income tax liabilities and VAT liabilities at the end of March 2023; the amount of interest that is projected to accrue over the remainder of 2023; and if he will make a statement on the matter. [19796/23]
• 2023-04-26
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the amount of dividend withholding tax paid by REITs in 2020, 2021 and 2022, respectively; the amount of personal income tax paid on the dividends from REITs; and if he will make a statement on the matter. [19797/23]
• 2023-04-26
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the amount that was paid out as dividends by REITS in 2020, 2021 and 2022, respectively. [19798/23]
• 2023-04-26
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the expected additional yield in 2023 if the rate of dividend withholding tax levied on REITs was increased to 33%, or 50%, respectively; and if he will make a statement on the matter. [19799/23]
• 2023-04-26
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the methodology for determining what portion of corporation tax returns can be described as windfall; if he intends to commission an independent study of this to determine the prospects for future returns and what level may be one-off; and if he will make a statement on the matter. [19800/23]
• 2023-04-20
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he and the Revenue Commissioners are concerned about the implications of the recent European Court of Human Rights judgment on Ireland's legislative framework which provides for the publication, under certain conditions, of the names of tax defaulters and certain details of their cases; what actions are open to him and the Revenue Commissioners to ensure that the regime which has been in place in Ireland since 1983 can be maintained in light of this judgment; and if he will make a statement on the matter. [18759/23]
• 2023-04-19
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the steps he is taking to ensure that the rights of those who have mortgages taken over by credit servicing firms under the terms of the Credit Services Directive once it is transposed into Irish law are enhanced, not diminished; and if he will make a statement on the matter. [18401/23]
• 2023-04-18
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance what regulations and policies covers the operation of ATMs in the State; what are the requirements for these to be made accessible to disabled people; who is responsible for regulating this area; and if he will make a statement on the matter. [17140/23]
• 2023-04-18
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance what regulations and policies cover credit card terminals in the State; what are the requirements for these to be made accessible to disabled people; who is responsible for regulating this area; and if he will make a statement on the matter. [17141/23]
• 2023-04-18
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he will consider amending the Taxes Consolidation Act 1997 to allow members of the public claim tax relief for physiotherapy appointments without the need for a doctor's referral; and if he will make a statement on the matter. [17360/23]
• 2023-04-18
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he has carried out an analysis of the estimated additional revenue that will be generated for the Exchequer in 2024 with the introduction of his corporation tax reforms based on pillar 2 of the OECD agreement; and if he will make a statement on the matter. [17361/23]
• 2023-04-18
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he is concerned at the exposure of the Irish financial system to the non-bank or "shadow bank" sector; if he is satisfied that the Central Bank of Ireland has sufficient regulatory powers and supervisory functions over the "shadow bank" sector actors located in Ireland; if he will provide details of the nature and level of engagement he and his officials have had with the Central Bank of Ireland on this issue in recent weeks; and if he will make a statement on the matter. [17362/23]
• 2023-03-22
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he will provide data, if available, on the qualification levels (details supplied) of civil servants in his Department as of 31 December 2022; how educational attainment levels have evolved in recent years; and if he will make a statement on the matter. [14631/23]
• 2023-03-21
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he will provide information on the status of the Ireland Strategic Investment Fund investments in a company (details supplied); if he is concerned at the exposure of these investments given the parent company has been taken over by the Federal Deposit Insurance Corporation of California; and if he will make a statement on the matter. [13412/23]
• 2023-03-09
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated first and full-year additional revenue that would be raised in taxes by removing sub-minima rates of the national minimum wage for those aged under 20 years that is, applying the full adult hourly rate of the national minimum wage to all employees under 20 years of age; and if he will make a statement on the matter. [12082/23]
• 2023-03-07
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he is concerned at the impact recent and predicted ECB interest rate rises will have on the ability of first-time buyers to afford to purchase a home and service a mortgage; if he or his officials have had discussions in relation to any policy interventions under consideration in regard to the impact of continuing rate rises on borrowers; and if he will make a statement on the matter. [11263/23]
• 2023-02-21
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he has plans to review the 41% exit tax charged on exchange-traded funds, as reported in the media; if he will ask the Tax Strategy Group to undertake such an assessment ahead of budget 2024; and if he will make a statement on the matter. [8390/23]
• 2023-02-01
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if correspondence from his Department to the Central Bank to which a newspaper article refers (details supplied) will be provided to this Deputy; and if he will make a statement on the matter. [5127/23]
• 2023-01-31
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he is giving consideration to extending the cut to excise duty on petrol and diesel beyond the end of February 2023; and if he will make a statement on the matter. [3950/23]
• 2023-01-31
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his views on a VAT-related matter (details supplied); and if he will make a statement on the matter. [4042/23]
• 2023-01-25
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he will provide an estimate of the expected overpayment of income tax by PAYE workers in each of the years 2019 to 2022; the steps that the Revenue Commissioners takes to ensure that people understand that they may be due a refund; and if he will make a statement on the matter. [3396/23]
• 2023-01-24
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he will consider extending the 9% reduced VAT rate on electricity and gas bills to 31 December 2023; if he will provide costings for extension of the measure; and if he will make a statement on the matter. [3084/23]
• 2023-01-24
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if, in light of a report (details supplied) detailing that Ireland’s richest 1% control a quarter of the country’s wealth, he will review the Government’s approach to taxes on wealth as suggested in the Labour Party’s alternative budget; and if he will make a statement on the matter. [3085/23]
• 2023-01-24
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he is concerned about the impact on households of the increased costs of servicing mortgages on homes as a result of rising interest rates; if he is considering any policy interventions to assist mortgage-holders; and if he will make a statement on the matter. [3087/23]
• 2023-01-24
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if his attention has been drawn to the concerns of those with company cars over the financial impact of changes to the benefit-in-kind regime which came into force this month; if he is considering measures to assist such workers to mitigate the additional costs; and if he will make a statement on the matter. [3088/23]
• 2023-01-24
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he will consider revisiting the decision to end the zero VAT rating on antigen testing kits; and if he will make a statement on the matter. [3086/23]
• 2023-01-18
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he will provide a copy of the briefing documents prepared for the incoming Minister and presented to him by his officials on his appointment in December 2022. [1998/23]
• 2022-12-15
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the number of applications for the new temporary business energy support scheme; the number of applications that have been accepted to date; the average request in cash terms; the number of applications per county; the number of applications broken down by sector, in tabular form; and if he will make a statement on the matter. [63012/22]
• 2022-12-06
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he will report on the Primary Medical Certificate Board; the number of applications that are waiting to be processed; and if he will make a statement on the matter. [60413/22]
• 2022-11-23
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his views on the recent ECB Financial Stability Review (details supplied); if he is satisfied that the scheme is sufficiently targeted and financially prudent in view of current conditions which increase the vulnerabilities of more-indebted sovereigns; and if he will make a statement on the matter. [58188/22]
• 2022-11-23
  VOTE
  Finance Bill 2022 · 4 divisions

  A bill to provide for the imposition, repeal, remission, alteration and regulation of taxation, of stamp duties and of duties relating to excise and otherwise to make further provision in connection with finance including the regulation of customs; to make provision for supports to certain sectors of the economy; and to provide for related matters.

  • ✗ voted against the motion motion passed · 78–58
  • ✓ voted to add an amendment to the bill motion failed · 57–75
  • ✓ voted to add an amendment to the bill motion failed · 53–79
  • ✓ voted to add an amendment to the bill motion failed · 58–74
• 2022-11-10
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if his Department or the Central Bank has undertaken, or plans to undertake, an analysis of the potential impact of rising ECB interest rates on Irish mortgage holders; his views as to whether the Central Bank will require additional regulatory powers to protect those with variable and tracker mortgages from rising rates, given the lack of competition in the banking sector; and if he will make a statement on the matter. [55833/22]
• 2022-11-10
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his views on the Economic and Social Research Institute, ESRI, post-budget analysis that suggests that permanent tax changes made in budget 2023 will disproportionately benefit higher earners; if he is concerned that full-time workers who are on the minimum wage will not see the full benefit of the planned 80 cent an hour increase in the national minimum wage due to the failure to entirely adjust all relevant PRSI and tax bands to account for this increase; his plans, if any, to address this issue on Committee or Report Stage of the Finance Bill; and if he will make a statement on the matter. [55838/22]
• 2022-11-10
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the number of applicants and successfully approved recipients of the temporary business energy support scheme (TBESS); if he plans to attach any conditions on companies accessing the scheme, for example, restricting the payments of dividends and senior management bonuses to firms in receipt of funds under the scheme; and if he will make a statement on the matter. [55835/22]
• 2022-11-10
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if any data centres have applied for and been approved to draw down support under the temporary business energy support scheme; his plans, if any, to restrict data centres and other large energy users from availing of the TBESS; and if he will make a statement on the matter. [55836/22]
• 2022-11-10
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the number of mortgage owners currently in short- and long-term arrears, in tabular form; if his Department or the Central Bank will conduct an analysis on the potential impact of rising ECB rates on mortgage arrears; if he is satisfied the 2013 code of conduct on mortgage arrears is adequate to protect customers in the current environment of rising rates; and if he will make a statement on the matter. [55834/22]
• 2022-11-10
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the average response time for an online Revenue query; if he is satisfied the Revenue Commissioner is adequately resourced to respond to such queries in a timely fashion; and if he will make a statement on the matter. [55837/22]
• 2022-11-09
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the number of calls received by the Revenue Commissioners by month from 2017 to date in 2022, in tabular form; the number of calls per category; the average waiting time to be connected to a Revenue official; the number of calls left unanswered or disconnected; and if he will make a statement on the matter. [55728/22]
• 2022-11-09
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if his attention has been drawn to the fact that the Revenue Commissioners is currently writing to carers, widow’s pensioners, people on invalidity pensions and other DSP recipients, with no other income sources requesting them to complete income tax return before 31 October 2022 and 16 November 2022 for previous years 2019, 2020 and 2021 due to PAYE underpayments; and if he will make a statement on the matter. [55729/22]
• 2022-11-09
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the number of recipients of the temporary wage subsidy scheme who will be expected to pay back tax in 2022 and in 2023, by county in tabular form; the number who had underpayments for 2020 and also received TWSS; the amount of persons with TWSS underpayments; the average TWSS underpayment per person; the total amount of outstanding TWSS under payments; his plans, if any, to scrap the TWSS tax bill for affected workers; and if he will make a statement on the matter. [55730/22]
• 2022-11-09
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the price achieved for each disposal of shares in banks (details supplied) since 1 January 2020; the number of shares sold in each of those transactions; the number of remaining shares he holds in each bank; and if he will make a statement on the matter. [55771/22]
• 2022-11-09
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the price achieved for shares in a bank (details supplied) in each transaction since he began selling down the State’s shareholding following the financial crash; the total yield and individual price per share in each of those transactions; and if he will make a statement on the matter. [55772/22]
• 2022-11-09
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the price achieved for shares in a bank (details supplied) in each transaction since he began selling down the State’s shareholding following the financial crash; the total yield and individual price per share in each of those transactions; and if he will make a statement on the matter. [55773/22]
• 2022-11-09
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the dividends received on shares held in banks (details supplied) since 1 January 2020; the dividend per share; and if he will make a statement on the matter. [55774/22]
• 2022-11-09
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he has held any meetings with Irish banks about the rate of interest paid on customer deposits; and if he will make a statement on the matter. [55775/22]
• 2022-11-08
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the incentives, if any, that will be provided to companies and workers who require company vehicles, to move to EVs, especially in view of the impact of changes to the BIK regime on such workers; and if he will make a statement on the matter. [54338/22]
• 2022-11-08
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if his attention has been drawn to the fact that the Revenue Commissioners are currently writing to carers, widow’s pensioners, people on invalidity pensions and other DSP recipients, with no other income sources requesting them to complete income tax return before 31 October 2022 and 16 November 2022 for previous years 2019, 2020 and 2021 due to PAYE underpayments (details supplied) and if he will make a statement on the matter. [54488/22]
• 2022-10-25
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if the review under quarter 3 of 2022 of the Housing for All plan on the fiscal treatment of landlords was undertaken; if the Government plans to give landlords a tax relief under the recommendations of the working group; and if he will make a statement on the matter. [53379/22]
• 2022-10-25
  PQ
  Asked Housing

  Deputy Ged Nash asked the Minister for Housing, Local Government and Heritage the status of the plan under the last quarter of 2022 to increase the borrowing capacity of the Housing Finance Agency to help local authorities finance land acquisition for social housing; and if he will make a statement on the matter. [53381/22]
• 2022-10-05
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he will outline all of the taxation measures announced in Budget 2023 that form part of the 2022 cost of living package and the one-off cost of each in tabular form; and if he will make a statement on the matter. [49025/22]
• 2022-10-05
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he will outline all of the taxation measures not announced in the Budget 2023 documentation or his speech that he intends to legislate for with the Finance Bill 2022; and if he will make a statement on the matter. [49026/22]
• 2022-10-04
  PQ
  Asked Environment

  Deputy Ged Nash asked the Minister for the Environment, Climate and Communications his proposals for a windfall tax on energy companies in a scenario in which no agreement is reached at an European Union level; if such proposals will be included in the Finance Bill 2023; and if he will make a statement on the matter. [48538/22]
• 2022-10-04
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated projected cost of extending the 9% VAT rate on electricity and gas for the remainder of 2023; the estimated cost for the extension in January and February 2023; the estimated additional average cost to a household and a business from the higher VAT rate applying for the remaining ten months in 2023; and if he will make a statement on the matter. [48530/22]
• 2022-10-04
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated projected cost of the Special Assignee Relief Programme in 2023; the reason that no cost has been attributed to extending the Programme in Budget 2023 documentation; and if he will make a statement on the matter. [48531/22]
• 2022-10-04
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the reason that the projected cost of the help to buy scheme is listed as €83 million in Budget 2023 documentation given that the full-year cost in 2022 will be substantially more; the expected underlying level of applications for the help to buy scheme in 2023; the estimated average payment for same; and if he will make a statement on the matter. [48533/22]
• 2022-10-04
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the qualifying criteria for the rent tax credit; if tenants in approved housing bodies, local authorities and cost-rental developments respectively will be eligible; and if not, the reasoning for that exclusion; and if he will make a statement on the matter. [48534/22]
• 2022-10-04
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated cost of pre-letting expenses for landlords at the €5,000 cap in 2020, 2021 and those projected for 2022, respectively; and the rationale for the projected cost of €1 million in the first year, and €2 million in a full year are grounded on; and if he will make a statement on the matter. [48535/22]
• 2022-10-04
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated number of housing units that are expected to be subject to the vacant homes tax in 2023; the number of homes that informed the €3 million yield in Budget 2023 documentation; and if he will make a statement on the matter. [48536/22]
• 2022-09-29
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the number of individual packages refused entry to Ireland due to a lack of a valid customs declaration form or electronic customs declaration form for each of the years 2018 to 2021 and to date in 2022, in tabular form; and the percentage the refused packages constituted of the total number of packages handled by customs for each of these years. [47751/22]
• 2022-09-29
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the total number of foreign postal services that have registered to use the automated import system to date (details supplied), which will enable them to register electronic customs declaration forms on behalf of customers; and the names of these foreign postal services. [47752/22]
• 2022-09-29
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he is concerned Irish citizens living or travelling in countries whose postal services have failed to register on the automated import system will be prevented from sending parcels of any kind to Ireland; and the way this may shut off Ireland from the global postal system. [47753/22]
• 2022-09-29
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the steps 'an individual can take to send items to Ireland if they are posting such items from countries whose postal services have yet to register on the automated import system; and if he is concerned at the risk of Ireland developing a reputation that is unfriendly to international business and trade. [47754/22]
• 2022-09-29
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if any foreign postal service has refused to register for the automated import system to date; and if he will provide the identities of these postal services. [47755/22]
• 2022-09-22
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his views on the recommendations in the recent report by the Commission on Taxation and Welfare that wealth and capital taxes should increase materially as a proportion of tax revenues; his plans to broaden the tax base and generate additional Exchequer revenue from additional taxes on wealth and assets in order to sustain public spending and to meet the challenges of the future; and if he will make a statement on the matter. [46486/22]
• 2022-09-22
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his plans, if any, to reduce the rate of VAT applied on condoms and menstrual cups to 0%; the estimated cost to the Exchequer of reducing the rate on said products to 0%; and if he will make a statement on the matter. [46208/22]
• 2022-09-22
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he is concerned by the recent findings of the Report of the Commission of Investigation IBRC that a senior official at his Department made an unauthorised disclosure of confidential information regarding the sale process for an organisation (details supplied); if he believes that it is appropriate that the same official now represents the State’s interest in relation to the liquidation of IBRC in their role as head of the shareholding and financial advisory division at his Department; and if he will make a statement on the matter. [46207/22]
• 2022-09-22
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he is concerned about the impact of rising European Central Bank interest rates on mortgage holders; his plans, if any, to put a cap on variable mortgage interest rates to protect homeowners; if he agrees that the current code of conduct on mortgage arrears needs to be updated to provide greater protection to homeowners who may be in arrears; and if he will make a statement on the matter. [46205/22]
• 2022-09-22
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his views on the recent Tax and Welfare Commission Report’s findings that wealth and capital taxes should increase materially as a proportion of tax revenues; his plans, if any, to increase such taxes in order to put the public finances on a sustainable footing as outlined in the Programme for Government; and if he will make a statement on the matter. [46204/22]
• 2022-09-22
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he, or any of his Departmental officials, were provided with any prior written or verbal notice regarding the decision of a bank (details supplied) on 21 July 2022 to terminate cash services at a number of its branches; if he or his officials were in possession of a document before the bank’s announcement of the decision to terminate cash services at a number of its branches on 22 July 2022; and if he will make a statement on the matter. [46206/22]
• 2022-09-14
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the cost to the Exchequer of increasing the remote working from home relief from €3.20 per day to €5 per day; and if he will make a statement on the matter. [44705/22]
• 2022-09-08
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the number of complaints that have been received by the Financial Services and Pensions Ombudsman pertaining to the exit of banks (details supplied) to date, by month and by bank, in tabular form; the number of additional staff the Financial Services and Pensions Ombudsman has hired during this same period; if he satisfied the Ombudsman is adequately resourced and staffed to deal with any potential increase in the volume of complaints as a result of banks exiting the Irish banking sector; and if he will make a statement on the matter. [42549/22]
• 2022-09-08
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated cost to the Exchequer of removing stamp duty applied to ATM withdrawals; and if he will make a statement on the matter. [42577/22]
• 2022-09-08
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated revenue that would be raised by extending the 1% stamp duty on the purchase of shares to all share buy-backs; and if he will make a statement on the matter. [42578/22]
• 2022-09-08
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated additional revenue that would be raised from removing the current VAT exemption for private schooling; and if he will make a statement on the matter. [42579/22]
• 2022-09-08
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated additional revenue that would be raised from increasing the rate of capital gains tax to 40% for persons earning over €250,000 and €500,000, respectively, in tabular form; and if he will make a statement on the matter. [42580/22]
• 2022-09-08
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated additional revenue that would be raised from a 1% surcharge on all taxable income above €250,000, €500,000 and €1 million, respectively, in tabular form; and if he will make a statement on the matter. [42581/22]
• 2022-09-08
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the status of the compliance programme for the employment wage subsidy scheme; the number of employers that have been inspected; the number of cases requiring further investigation; the number of employers that have been sanctioned; and if he will make a statement on the matter. [42725/22]
• 2022-09-08
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he will provide an update on the tax liabilities issued to workers whose employer wrongly availed of the temporary wage subsidy scheme; the number of firms and workers affected, respectively; the total tax repayment by workers in such circumstances and the average tax liability issued per worker; and if he will make a statement on the matter. [42726/22]
• 2022-09-08
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the number of employers that availed of the temporary Covid-19 wage subsidy scheme and the employment wage subsidy scheme that have been contacted by the Revenue Commissioners regarding repayments; the total amount of repayments due from employers under each scheme; and the total amount collected to date in tabular form. [42727/22]
• 2022-09-08
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he will provide an update on dividend withholding tax returns filed by temporary Covid-19 wage subsidy scheme and the employment wage subsidy scheme claimant companies in respect of distributions made in 2021 and to date in 2022; and if he will make a statement on the matter. [42728/22]
• 2022-09-08
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance further to Parliamentary Question No. 74 of 28 April 2022, the number of companies that availed of the temporary Covid-19 wage subsidy scheme and the employment wage subsidy scheme that filed dividend withholding tax returns; the number of companies in receipt of State support that filed DWT returns; the total gross subsidy payment received by companies that filed DWT returns; the number of companies to date which have fully or partially returned subsidies and the total amount returned; and if he will make a statement on the matter. [42729/22]
• 2022-09-08
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the status of the compliance programme for the Covid-19 restrictions support scheme; the number of employers that have been inspected; the number of cases requiring further investigation; the number of employers that have been sanctioned; and if he will make a statement on the matter. [42730/22]
• 2022-09-08
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the number of companies that availed of the Covid-19 restrictions support scheme which subsequently filed dividend withholding tax returns; the number of companies in receipt of State support that filed DWT returns; the total gross subsidy payment received by companies that filed DWT returns; and if he will make a statement on the matter. [42731/22]
• 2022-09-08
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if the Government will introduce a new short-time work furlough scheme based on the principles of the employment wage subsidy scheme to maintain manufacturing jobs at risk of being lost as a result of escalating gas prices, especially in view of the risk to all of the jobs at companies (details supplied); and if he will make a statement on the matter. [43090/22]
• 2022-07-26
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated yield from increasing the bank levy rate to 100% or to 157% and 200% respectively in tabular form; and if he will make a statement on the matter. [39897/22]
• 2022-07-26
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the date of publication for the 2022 Tax Strategy Group papers; and if he will make a statement on the matter. [39942/22]
• 2022-07-26
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his views on a policy issue raised by an organisation (details supplied) pertaining to one member pension arrangements; and if he will make a statement on the matter. [40239/22]
• 2022-07-26
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the dividends paid by State-owned enterprises under the remit of his Department in each of the past five years; the projected dividends to be received in 2022, in tabular form; and if he will make a statement on the matter. [41650/22]
• 2022-07-26
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated yield from a levy of 25% on the profits accruing from rental of residential property; and if he will make a statement on the matter. [41664/22]
• 2022-07-26
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance when his Department officials were informed, under the terms of the State's relationship framework with a bank (details supplied) that the bank plans to withdraw cash services from 70 of its branches; his views on the fact that a decision of this nature was taken before the completion of his Department's retail banking review; and if he will make a statement on the matter. [41765/22]
• 2022-07-14
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated cost to the Exchequer of a €100 payment to those whose nearest public transport stop had less than five services a day (details supplied); the estimated cost to the Exchequer of a €100 payment to those whose nearest public transport stop had less than five services a day and also live a distance of at least 2km away; and if he will make a statement on the matter. [38798/22]
• 2022-07-13
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance when the Tax Strategy Group papers will be published; and if he will make a statement on the matter. [38609/22]
• 2022-07-13
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the amount raised annually by the bank levy since it was introduced in 2014; the projected yield in 2022; the details of the current method of calculation in tabular form; and if he will make a statement on the matter. [38610/22]
• 2022-07-13
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the yield to the State in each of the past five years from dividends from the State shareholdings in banks; the projected yield in 2022; and if he will make a statement on the matter. [38611/22]
• 2022-07-13
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the yield to the State in each of the past five years from dividends from the State shareholdings in banks; the projected yield in 2022; and if he will make a statement on the matter. [38612/22]
• 2022-07-13
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the projected yield to the Exchequer of introducing a new windfall profits tax on energy providers if the corporation tax rate on their profits was increased from 12.% to either 25%, 27.5% or 50% respectively; the additional yield if a different approach of a 25% levy on profits was introduced; if any work has been carried out in his Department to evaluate a windfall tax on energy companies; if briefing or discussion papers have been prepared on same; and if he will make a statement on the matter. [38613/22]
• 2022-07-13
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the process that led to the increase in the amount under tax measures from the €0.5 billion in the Stability Programme Update to €1.05 billion in the Summer Economic Statement; and if he will make a statement on the matter. [38620/22]
• 2022-07-13
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the gross amount of tax relief provided for pension contributions in each of the past five years for which full figures are available in tabular form [38623/22]
• 2022-07-13
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated cost to the Exchequer of removing stamp duty on credit cards; and if he will make a statement on the matter. [38624/22]
• 2022-07-13
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the anticipated savings to the Exchequer in 2023, from ending the employment and investment incentive scheme, the key employee engagement programme, the special assignee relief programme and the foreign earnings deduction in tabular form; and if he will make a statement on the matter. [38625/22]
• 2022-07-13
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the anticipated savings to the Exchequer in 2023 from the ending rent-a-room relief; and if he will make a statement on the matter. [38626/22]
• 2022-07-13
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the revenue raised by the domicile levy for the past three years in tabular form; the estimated revenue that would be raised from doubling the domicile levy from €200,000 to €400,000 under the existing criteria; and if he will make a statement on the matter. [38627/22]
• 2022-07-13
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated cost to the Exchequer of the e-worker tax relief for 2023; and if he will make a statement on the matter. [38628/22]
• 2022-07-13
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the projected yield from abolishing relief under section 604A; the cost to date to the Exchequer annually of this relief; and if he will make a statement on the matter. [38635/22]
• 2022-07-13
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the projected yield from every €1 per tonne increase in the carbon tax; the estimated yield if there were a €10 increase in 2023; and if he will make a statement on the matter. [38636/22]
• 2022-07-13
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the number of persons who availed of the bike to work scheme in each of the years 2017 to 2021; the cost of the scheme in each of the years; the number of persons who accessed the maximum amount of tax relief in each of those years; the average tax relief in each year; and if he will make a statement on the matter. [38637/22]
• 2022-07-13
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance savings to the exchequer by decreasing the current tax relief on bike to work schemes to €500; and if he will make a statement on the matter. [38638/22]
• 2022-07-13
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the tax reliefs exempted from the high-income individual restriction; the estimated additional yield if those reliefs were not exempted; and if he will make a statement on the matter. [38639/22]
• 2022-07-13
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated additional yield to the Exchequer from applying a higher rate of local property tax of 0.25% or 0.2875% to properties valued over €750,001, from increasing the higher rate of the tax to 0.3% on the balance of properties valued over €1.05 million and .4% per cent on the balance of properties valued over €1.75 million in tabular form; and if he will make a statement on the matter. [38643/22]
• 2022-07-13
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated additional yield to the Exchequer from applying a higher rate of local property tax of 0.25 % or 0.2875 % on the balance of properties valued over €750,001 and €1 million, respectively in tabular form; and if he will make a statement on the matter. [38644/22]
• 2022-07-13
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated total savings to the Exchequer from applying only the standard rate of tax to all discretionary tax expenditures costing in excess of €5 million in tabular form; and if he will make a statement on the matter. [38645/22]
• 2022-07-13
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated savings to the Exchequer by abolishing the current tax-free lump sum that can be withdrawn from a pension pot upon retirement, by reducing the current tax-free lump sum that can be withdrawn from a pension pot upon retirement from €200,000 to €100,000 or €50,000 respectively in tabular form; and if he will make a statement on the matter. [38648/22]
• 2022-07-13
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated yield to the Exchequer by reducing the standard fund threshold from €2 million to €1 million; and if he will make a statement on the matter. [38649/22]
• 2022-07-13
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated yield from abolishing the primary private residence relief from capital gains tax from capping the primary private residence relief from capital gains tax at €1 million; and if he will make a statement on the matter. [38650/22]
• 2022-07-13
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated yield from abolishing entrepreneurs' relief as provided under section 597AA of the Taxes Consolidation Act 1997; and if he will make a statement on the matter. [38651/22]
• 2022-07-13
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated yield from abolishing the capital gains tax retirement relief from reducing the limit that currently applies to that stated relief on disposals or transfers to children or certain other close relations if made after the age of 66 years from €3 million to €1 million; and if he will make a statement on the matter. [38652/22]
• 2022-07-13
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated yield from capital gains tax retirement relief from applying a limit of €3m or €1m respectively to disposals or transfers to children or certain other close relations between the ages of 55 and 66; and if he will make a statement on the matter. [38653/22]
• 2022-07-13
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated yield from abolishing capital gains tax relief that is given to property acquired between 7 December 2011 and 31 December 2014; and if he will make a statement on the matter. [38654/22]
• 2022-07-13
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated yield from reducing the scale of agriculture and business capital gains tax relief respectively from 90% to 50% of the taxable value of the relevant assets and capping the relief at €3 million. [38655/22]
• 2022-07-13
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated saving to the Exchequer that would accrue from abolishing the help to buy scheme; and if he will make a statement on the matter. [38656/22]
• 2022-07-13
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated yield from removing the PAYE and earned income tax credits which reduce final income tax liabilities from taxpayers with incomes above €100,000 per year; and if he will make a statement on the matter. [38657/22]
• 2022-07-13
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the yield to the Exchequer from capital gains tax for the previous three years; the estimated yield to the Exchequer from reducing the CAT class A threshold to €250,000, the class B threshold to €25,000 and reducing the class C threshold to €13,000 at a rate of 33%, 36% and 40% respective in tabular form; and if he will make a statement on the matter. [38658/22]
• 2022-07-13
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated yield from a 1% levy applied to wealth in excess of €1 million for a single adult double that for a couple; his views on a recent report (details supplied) that such a levy on wealth would raise approximately €248 million for the exchequer; and if he will make a statement on the matter. [38659/22]
• 2022-07-13
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated yield from raising the VAT rate for the tourism and hospitality sector from 9% to 13.5% in 2023; and if he will make a statement on the matter. [38660/22]
• 2022-07-13
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated cost to the Exchequer from decreasing the headline rate of VAT by 1% for 12 months; and if he will make a statement on the matter. [38661/22]
• 2022-07-13
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance further to Parliamentary Question No. 260 of 17 May 2022, if he will specify the proposed levy percentage on the construction industry which is intended to raise in the region of €80 million a year; and if he will make a statement on the matter. [38662/22]
• 2022-07-13
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated savings that would be made by ending the refundable element of the research and development tax credit from 1 January 2023; and if he will make a statement on the matter. [38663/22]
• 2022-07-13
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the expected yield from introducing a digital services tax on the same basis as France, Italy and Spain with a 3% tax rate in which a digital interface is provided and advertising services are based on user’s data with a €750 million global revenue threshold and a domestic revenue threshold of €25 million and €5 million; and if he will make a statement on the matter. [38664/22]
• 2022-07-13
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated cost of reintroducing tax relief at the standard rate on trade union subscriptions on the same basis as applied up to its abolition in 2011; and if he will make a statement on the matter. [38665/22]
• 2022-07-13
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated cost to re-introduce a relief for rent credit as existed up to 2010 but without any age bands and available to all taxpayers at the standard rate of income tax for the following amounts of rent paid €2,000; €4,000 or €8,000 in tabular form; and if he will make a statement on the matter. [38666/22]
• 2022-07-13
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated yield to Exchequer from the betting duty in the past three years; the anticipated yield that would accrue to the exchequer from increasing the betting duty for in-store and online betting to 3% and increasing the duty of 25% on commissions earned by betting intermediaries to 30% in tabular form; and if he will make a statement on the matter. [38667/22]
• 2022-07-13
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated additional yield from a 25-cent increase per pack of 20 cigarettes with an additional 50% for roll your own, a 50-cent increase with an additional 50% for roll your own in tabular form; and if he will make a statement on the matter. [38668/22]
• 2022-07-13
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he will provide a costing pathway with the first-year yield for equalisation of diesel and petrol excise rates over four years in tabular form; and if he will make a statement on the matter. [38672/22]
• 2022-07-13
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated yield from increasing the bank levy rate to 100% or to 157% and 200% respectively in tabular form; and if he will make a statement on the matter. [38674/22]
• 2022-07-13
  PQ
  Asked Finance

  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 in 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. [38674/22]
• 2022-07-13
  PQ
  Asked Finance

  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 where a person purchases ten or more houses within a 12-month period from 10% to 17% respectively in tabular form; the additional revenue that would be raised if these respective rates applied to both apartments and in cases where properties are renting to local authorities that is, the removal of exception; and if he will make a statement on the matter. [38678/22]
• 2022-07-13
  PQ
  Asked Finance

  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 further 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. [38679/22]
• 2022-07-13
  PQ
  Asked Finance

  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. [38680/22]
• 2022-07-13
  PQ
  Asked Finance

  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. [38681/22]
• 2022-07-13
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated cost of regulation of the financial industry by the Central Bank for 2020 and 2019 respectively; the total 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 in tabular form; and if he will make a statement on the matter. [38682/22]
• 2022-07-13
  PQ
  Asked Finance

  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. [38683/22]
• 2022-07-13
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated cost to the Exchequer to reduce 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. [38684/22]
• 2022-07-13
  PQ
  Asked Finance

  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. [38685/22]
• 2022-07-13
  PQ
  Asked Finance

  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. [38687/22]
• 2022-07-13
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the savings to Exchequer from eliminating excise forgone on auto-diesel, marked gas oil, kerosene and fuel oil based on the latest available data; the savings to Exchequer from ending the diesel rebate scheme and excise forgone on commercial sea navigation in tabular form; and if he will make a statement on the matter. [38688/22]
• 2022-07-13
  PQ
  Asked Finance

  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. [38690/22]
• 2022-07-13
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the yield gained from an increase in the initial once-off 6% charge to 20% with respect to the on discretionary trust tax; and if he will make a statement on the matter. [38691/22]
• 2022-07-13
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated 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. [38692/22]
• 2022-07-13
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated additional revenue that would be raised from an additional charge on €100 on second or more properties (details supplied); and if he will make a statement on the matter. [38693/22]
• 2022-07-13
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated additional revenue which would be raised from reducing the non-principal private residence charge at a rate of €200 or €500, respectively in tabular form; and if he will make a statement on the matter. [38694/22]
• 2022-07-13
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated yield from an increase in the 12.5% rate for trading profits by either 0.5% or 1%, to increase the 25% rate for non-trading profits by 1%, 2% or 5% in tabular form; and if he will make a statement on the matter. [38695/22]
• 2022-07-13
  PQ
  Asked Finance

  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 in tabular form; and if he will make a statement on the matter. [38696/22]
• 2022-06-16
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he plans to introduce a windfall tax on the super-normal profits of energy companies; if he will provide details of any engagement that he and his officials have had with the Minister for the Environment, Climate and Communications, his officials and the Commission for the Regulation of Utilities on this issue; and if he will make a statement on the matter. [31010/22]
• 2022-06-16
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he is concerned at the warnings from an organisation (details supplied) of an over-reliance on corporation tax receipts; if he will outline his strategy to reduce this over-reliance; the way that he plans to broaden and sustain the tax base; and if he will make a statement on the matter. [31011/22]
• 2022-06-15
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the additional revenue raised from capital gains tax and capital acquisitions tax respectively when the rate increased from 25% to 30% and then to 33% for each year from 2012 to date in 2022, in tabular form; and if he will make a statement on the matter. [31051/22]
• 2022-06-14
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated annual cost of increasing the small benefit exemption to €2,000; and if he will make a statement on the matter. [29430/22]
• 2022-05-31
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his plans to review his stated strategy to unwind the State’s shareholding in commercial banks (details supplied) in light of a recent European Central Bank paper which cites that a mixed composition consisting of foreign and domestic-owned banks that are controlled by the state and private owners is advisable; and if he will make a statement on the matter. [28056/22]
• 2022-05-31
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he is satisfied with his stated policy decision to unwind the State’s shareholding in commercial banks (details supplied) in light of a recent European Central Bank paper; if he agrees with the analysis that a fully-privatised banking sector may worsen the impact of crisis periods; if he agrees that Ireland is particularly vulnerable given the ECB paper’s assumptions regarding the small number of banks and lack of competition within the sector; and if he will make a statement on the matter. [28057/22]
• 2022-05-31
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he will consider pausing the sale of the State’s shareholding in a bank (details supplied), in light of a recent European Central Bank paper which states that a mixed composition consisting of foreign and domestic-owned banks that are controlled by the state and private owners is advisable, in order to conduct a full review of the risks of a fully-privatised Irish banking sector; and if he will make a statement on the matter. [28060/22]
• 2022-05-17
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the way the process to examine the introduction of a levy on the construction industry in the Finance Bill 2022 that was announced on 30 November 2021 as part of his statement on the revised defective concrete block scheme is progressing; and if he will make a statement on the matter. [24176/22]
• 2022-05-17
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the status of the promised excise relief programme that is currently available to craft brewers; if the programme is being extended to craft cider producers in the forthcoming finance Bill; and if he will make a statement on the matter. [24462/22]
• 2022-05-17
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his views on the potential sale of the tracker mortgages of a bank (details supplied) to another bank in which the State owns a majority shareholding; if the transfer of this performing loan book will be transferred at a discounted rate; his views on whether the affected tracker mortgage customers should also be permitted to avail of any potential discounted rate provided to the receiving organisation upon the sale of these tracker mortgages and that they should be offered the option of repayment at any given discounted rate; and if he will make a statement on the matter. [24887/22]
• 2022-05-17
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the number of tracker mortgages that are held by an organisation (details supplied); the average number of years left per tracker mortgage customer; the average loan amount per tracker mortgage customer; and if he will make a statement on the matter. [24888/22]
• 2022-04-28
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he intends to introduce a windfall tax on the extraordinary profits of energy companies to fund measures to combat the rising cost of energy for households and enterprises; and if he will make a statement on the matter. [21422/22]
• 2022-04-28
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if the recently announced temporary reduction in VAT, excise duty and lump-sum payments are to be paid from a surplus in the public finances or by adding to the public debt; and if he will make a statement on the matter. [21423/22]
• 2022-04-28
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the status of ongoing discussions on the European Union fiscal rules; the position adopted by the Government on any changes to the fiscal rules; his views on the recent recommendation of an Oireachtas Budgetary Oversight Committee report (details supplied) which notes the need for certain well defined expenditure areas such as climate and public housing spending to be excluded from the fiscal rules and for a more accommodating set of rules toward public capital investment; and if he will make a statement on the matter. [21426/22]
• 2022-04-28
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he will report on the respective European Union and OECD negotiations on a proposed new global minimum corporation tax rate; the estimated cost to the Exchequer of a United States global intangible low-taxed income rate of 21%; if his Department has undertaken or intends to undertake an updated analysis of the potential cost to the Exchequer of proposed changes; if so, if this will include the potential loss to the Exchequer of a United States global intangible low-taxed income rate of 21%; and if he will make a statement on the matter. [21424/22]
• 2022-04-28
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if a new 30% rate of income tax is being considered by the Government, as announced by the Tánaiste in March 2022; his views on whether the programme for Government pledge on income tax cuts is prudent in view of the recent Stability Programme update and within the current fiscal and economic context; and if he will make a statement on the matter. [21425/22]
• 2022-04-28
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his views on the report by the Revenue Commissioners indicating that 641 companies that claimed the €267.8 million in employment wage subsidy scheme also filed for the dividend withholding tax (details supplied); the number of the companies in question that have returned all or part of the value of the subsidy paid to them during the lifetime of the scheme to the Exchequer; and if he will make a statement on the matter. [21427/22]
• 2022-04-28
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his views on the opinion of the Governor of the Central Bank that the retail banks are not ready to cope with the additional workload that will result from the exit of banks (details supplied) from the Irish banking sector; his views on whether it was a mistake for the two banks in question to proceed having full knowledge of same; and if he will make a statement on the matter. [21647/22]
• 2022-04-07
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the total value of consultancy contracts awarded to an organisation (details supplied) for work with his Department and bodies under the auspices of his Department in each of the years 2017 to 2021, in tabular form; and if he will make a statement on the matter. [19189/22]
• 2022-04-06
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if a copy of the briefing books provided to the Governor of the Central Bank and accompanying officials in advance of their recent appearance before the Select Committee on Finance, Public Expenditure and Reform, and Taoiseach on 30 March 2022 will be provided; and if he will make a statement on the matter. [18519/22]
• 2022-03-29
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his views on a policy issue raised by a person (details supplied) regarding health expenses associated with additional diet expenses for coeliacs; if he is satisfied that retailers adequately mark such gluten-free food products appropriately on consumer receipts in order to facilitate a tax relief claim on dietary expenses; if not, if he or the Revenue Commissioners will request them to do so; and if he will make a statement on the matter. [15819/22]
• 2022-03-22
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if any virtual asset service provider has been successfully registered with the Central Bank to date; if the Central Bank has published guidelines on the assessment timelines for completed applications and the average length of the processing time to date of each pending registration; if his attention has been drawn to the delay by Ireland in implementing the procedures to process these registrations; if this is hindering Ireland's objectives under the Ireland for Finance strategy; and if he will make a statement on the matter. [14083/22]
• 2022-03-22
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his plans to review section 110 provisions given that Russian companies outside of the banking sector accounted for over 60% of the €35.5 billion in assets held in Irish special purpose vehicles used for funding purposes at the end of 2021 (details supplied); and if he will make a statement on the matter. [14309/22]
• 2022-02-22
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if an update will be provided on discussions with the European Commission regarding a temporary derogation on the rate of VAT applied on energy and gas usage; if he held discussions with other European Union Finance Ministers regarding the relaxation of such rules as part of a common approach to tackling rising energy prices; and if he will make a statement on the matter. [9481/22]
• 2022-02-22
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he plans to reverse recent cuts to the bank levy given that a potential rise of European Central Bank rates will boost the incomes of Irish banks; and if he will make a statement on the matter. [9484/22]
• 2022-02-22
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if an update will be provided on his plans to reform the way in which capital gains are treated under the Key Employee Engagement Programme; the cost of the programme to the Exchequer for each year from 2017 to 2021; and if he will make a statement on the matter. [9483/22]
• 2022-02-22
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his plans to protect current and prospective mortgage holders from a rise in European Central Bank interest rates; his views on the introduction of maximum interest rates that can be contracted to each type of credit agreement as applied in some other European Union countries; and if he will make a statement on the matter. [9485/22]
• 2022-02-22
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if an update will be provided on the repayment of outstanding pandemic unemployment payment and temporary wage subsidy scheme tax liabilities; the amount repaid to date; the number of persons with an outstanding TWSS or PUP tax liability for 2020 who subsequently overpaid tax in 2021; and if he will make a statement on the matter. [9482/22]
• 2022-02-22
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the status of the transposition of the pan-European personal pension product regulation; the expected timeline for the transposition of the regulation into Irish law; and if he will make a statement on the matter. [9505/22]
• 2022-02-22
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his plans to abolish the prohibitive VAT rate on defibrillators; and if he will make a statement on the matter. [9648/22]
• 2022-02-10
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the number of help-to-buy scheme claims that have been rejected since its inception; and if he will make a statement on the matter. [7304/22]
• 2022-02-10
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance when his Department plans to commence a formal review of the help-to-buy incentive to ensure it is appropriately calibrated in order that it is delivered in time for Budget 2023; and if he will make a statement on the matter. [7306/22]
• 2022-02-08
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the number of electronic money institutions licences that were authorised by the Central Bank in 2020 and 2021; the total and average length of time it is taking the Central Bank to assess these applications from the date of submission; if the Central Bank is adequately resourced to handle the volume of applications in tabular form; and if he will make a statement on the matter. [6197/22]
• 2022-02-08
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the number of virtual asset service provider licences that have been authorised by the Central Bank in 2021; if his attention has been drawn to the delay by Ireland in implementing the procedures to process these licences; if this is hindering Ireland’s objectives under the Ireland for Finance strategy; and if he will make a statement on the matter. [6198/22]
• 2022-01-26
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he plans to carry out a full review on the levy imposed on private occupational pensions; and if he will make a statement on the matter. [3661/22]
• 2022-01-19
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the reason that he approved, as the majority shareholder in a bank (details supplied), an arrangement whereby mortgages transferring from a bank are to be outsourced to and serviced by a company once the business is transferred to the bank; and if he will make a statement on the matter. [63416/21]
• 2022-01-19
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the number of companies registered under the employment wage subsidy scheme that have been subjected to audit under the compliance programme of the Revenue Commissioners to 31 December, 2021; the amount that has been clawed back as a consequence of the programme as a result of initiated contact by the Revenue Commissioners and as a result of voluntary amendments made by companies liable to repay subsidies; the amount outstanding; and if he will make a statement on the matter. [1192/22]
• 2022-01-19
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the number of firms that have benefitted from the temporary wage subsidy scheme that were found to have not met the requirements for eligibility for the scheme; the amount that has been returned as a result; the amount outstanding in terms of repayments as of 31 December 2021; and if he will make a statement on the matter. [1193/22]
• 2022-01-19
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the number of companies that were eligible for the employment wage subsidy scheme that have voluntarily returned funding paid out under the scheme up to 31 December 2021; the number of companies that have paid back the full amount they received over the period of their use of the scheme; if the Revenue Commissioners will provide the names of the companies that have done so to date; and if he will make a statement on the matter. [1194/22]
• 2022-01-19
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he will request that the Revenue Commissioners undertake an examination of all companies that have benefitted from both the temporary wage subsidy scheme and the employment wage subsidy scheme to establish the extent to which relevant companies have paid out dividends to shareholders while benefitting from Covid-19 related wage subsidies; and if he will make a statement on the matter. [1195/22]
• 2022-01-19
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he plans to introduce new conditions on firms in relation to the use of and access to the employment wage subsidy scheme; his views on the fact that some companies have paid dividends to shareholders in the same financial year in which they have accessed State wage subsidies; and if he will make a statement on the matter. [1196/22]
• 2022-01-19
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he will provide an update on the expected commencement date for the retail banking review public consultation process; and if he will make a statement on the matter. [2287/22]
• 2021-12-16
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his plans to convert the current employment wage subsidy scheme into a permanent, remodelled short-time work scheme in view of the continued impact of Covid-19; and if he will make a statement on the matter. [62144/21]
• 2021-12-16
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he will provide an update on his plans for the tax treatment of interest-free or low-interest loans in view of recent figures from an organisation (details supplied) that show a significant percentage, 42%, of first-time buyers used gifts to help fund deposits needed to secure a mortgage to purchase a home; and if he will make a statement on the matter. [62147/21]
• 2021-12-16
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his views on whether the recent divergence between reported and previously forecast Exchequer figures may mitigate against proper planning and resource use and planning in the public finances; his plans to undertake a review of his Department’s forecasting methodologies in view of this issue; and if he will make a statement on the matter. [62146/21]
• 2021-12-16
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he will provide an update on his plans to reduce the State’s shareholding in a bank (details supplied); the sale price and revenue raised to Exchequer from each reduction in the State’s shareholding in the bank since June 2021; the consultancy fees paid to date to a brokerage organisation for facilitating the sale of the State’s shareholding in the bank; and if he will make a statement on the matter. [62148/21]
• 2021-12-16
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his views on the recent comments by a person (details supplied) with regard to the potential for increased revenue to the Exchequer due to the planned increase in the minimum corporation tax rate from 12.5% to 15%; his plans to undertake an updated analysis on the impacts of a new minimum rate of 15%; and if he will make a statement on the matter. [62145/21]
• 2021-12-14
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the revenue raised from the eight-year deemed disposal rule from 2016 to 2020, in tabular form; the expected annual cost of discontinuing the eight-year deemed disposal rule on collective investment funds; and if he will make a statement on the matter. [61218/21]
• 2021-12-14
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his views on the concerns expressed by a person (details supplied) relating to the eight-year deemed disposal rule; and if he will make a statement on the matter. [61219/21]
• 2021-12-09
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he plans to extend the transborder workers' relief beyond the current deadline as proposed by an organisation (details supplied); his views on the long-term need for an agreed structure for the fair tax treatment of cross-Border employees; and if he will make a statement on the matter. [60980/21]
• 2021-12-07
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his views on the concerns of an organisation (details supplied) with regard to a new VAT interpretation which impacts on their sector; if officials in his Department or the Revenue Commissioners have discussed this issue with the Department of Health; his further views on the potential impact this interpretation will have on the provision of dental services; and if he will make a statement on the matter. [60102/21]
• 2021-12-02
  VOTE
  Finance Bill 2021 · 7 divisions

  A bill to provide for the imposition, repeal, remission, alteration and regulation of taxation, of stamp duties and of duties relating to excise and otherwise to make further provision in connection with finance including the regulation of customs; to amend Part 7 of the Emergency Measures in the Public Interest (Covid-19) Act 2020 and otherwise make provision for supports to certain sectors of the economy; and to provide for related matters.

  • ✗ voted against the motion motion passed · 68–42
  • ✓ voted to add an amendment to the bill motion failed · 46–65
  • ✓ voted to add an amendment to the bill motion failed · 47–64
  • ✓ voted to add an amendment to the bill motion failed · 46–67
  • ✓ voted to add an amendment to the bill motion failed · 44–66
  • ✓ voted to add an amendment to the bill motion failed · 45–64
  • ✓ voted to add an amendment to the bill motion failed · 46–69
• 2021-11-10
  VOTE
  Finance Bill 2021: Financial Resolutions (Resumed)

  • ✗ voted against the motion motion passed · 73–54
• 2021-11-09
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if his Department has carried out a risk assessment regarding the winding down of the employment wage subsidy scheme and the potential impact on employment levels and the risk of corporate insolvencies; if his Department is considering a replacement scheme based on the principles of the successful German Kurzarbeit short-time work scheme; and if he will make a statement on the matter. [54316/21]
• 2021-11-09
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he will consider a short-term reduction in the rate of VAT charged on energy and certain other household utility bills to assist households with escalating heating and energy costs; and if he will make a statement on the matter. [54318/21]
• 2021-11-09
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the status of his plans regarding double tax rules for cross-Border workers (details supplied) who are based in Ireland given the temporary Covid-19 waiver on these rules ends in January 2022; and if he will make a statement on the matter. [54319/21]
• 2021-11-09
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the percentage of workers aged under 25 years of age whose wages are subsidised through the employment wage subsidy scheme; if he will provide a breakdown on an economic sector by sector basis in respect of the total number of firms in receipt of the scheme as of 1 November 2021; and if he will make a statement on the matter. [54317/21]
• 2021-11-09
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the status of the sale of a portion of the State’s shareholding in a bank (details supplied); the brokerage costs of the sale to date; if he plans to reconsider plans to divest the State of its remaining shareholding in the bank in view of the recent profits posted by the institution; and if he will make a statement on the matter. [54315/21]
• 2021-11-03
  VOTE
  Finance Bill 2021

  A bill to provide for the imposition, repeal, remission, alteration and regulation of taxation, of stamp duties and of duties relating to excise and otherwise to make further provision in connection with finance including the regulation of customs; to amend Part 7 of the Emergency Measures in the Public Interest (Covid-19) Act 2020 and otherwise make provision for supports to certain sectors of the economy; and to provide for related matters.

  • ✗ voted against the motion motion passed · 71–54
• 2021-10-21
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he will provide an updated analysis on the forecasted losses or gains to the Exchequer arising from Ireland’s decision to sign up to Pillars One and Two of the OECD global corporation tax reform initiative; and if he will make a statement on the matter. [51757/21]
• 2021-10-21
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance when his Department will publish the submissions made to the recent public consultation process on corporation tax reform; and if he will make a statement on the matter. [51758/21]
• 2021-10-19
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he plans to reform and extend the cycle to work scheme to include those on social welfare benefits; and if he will make a statement on the matter. [50485/21]
• 2021-10-12
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the discussions he or his officials have had with a bank (details supplied) in relation to lifting the pay cap in view of comments by its CEO; and if the pay cap will not be lifted until at least a time that SEARS legislation is enacted. [49146/21]
• 2021-10-12
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the discussion he has had with an organisation (details supplied) on the lifting of the pay cap; and if he will make a statement on the matter. [49147/21]
• 2021-10-12
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he will give a full report on discussion papers received from his officials on the sale of shares in a bank (details supplied); and if he will report on any meetings he or his Department have had with banks on the matter. [49148/21]
• 2021-10-12
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his views on recent comments by a person (details supplied) that the lifting of the pay cap is vital to the long-term sustainability of the indigenous banking sector. [49149/21]
• 2021-10-06
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his views on the call made by an organisation (details supplied) for the design of a special relief on carbon tax in order that relevant good producers can continue to increase sustainable production and consumption of Irish grown products on the domestic market in line with the Food Vision 2030 Strategy. [48434/21]
• 2021-10-05
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the status of his plan for a broad ranging review of the banking sector announced in Dáil Éireann in July 2021; when he will publish the terms of reference of such a review; if his Department has had engagement with the Central Bank on this matter since the initiative was announced; and if he will make a statement on the matter. [48157/21]
• 2021-09-29
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the possibilities for redress on claims under the Insurance Compensation Fund of Ireland for persons who were insured by a company (details supplied) which was regulated by the Central Bank and has since entered administration; and if he will make a statement on the matter. [46878/21]
• 2021-09-29
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the status of the forthcoming Pan-European Personal Pension Regulation; the supports that are being given to companies seeking to develop PEPPs from Ireland (details supplied); the discussions that have taken place on appointing the national competent authority; and if he will make a statement on the matter. [46973/21]
• 2021-09-28
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the revenue raised to the Exchequer from the discretionary trust tax from 2016 to 2020, in tabular form; the estimated revenue that could be raised by a 1% increase in the tax; and if he will make a statement on the matter. [46106/21]
• 2021-09-28
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if landlords of apartments and duplexes, excluding local authorities and approved housing bodies, can write off service charges and levies to fund the remediation of defects imposed by owners management companies against their tax liabilities; and if he will make a statement on the matter. [46805/21]
• 2021-09-28
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated annual value of tax write-offs to the Exchequer by duplex and apartment landlords in relation to service charges and levies to fund the remediation of defects imposed by owners management companies against their tax liabilities; if he plans to extend the facility to write-off service charges and remediation levies against tax liabilities to other apartment and duplex owners, namely owner-occupiers, approved housing bodies and local authorities; and if he will make a statement on the matter. [46806/21]
• 2021-09-28
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated cost of a reduction of the rate of VAT on energy bills from 13.5% to 9% for a 12-month period; and if he will make a statement on the matter. [46807/21]
• 2021-09-28
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his views on the need for an urgent introduction of a vacant property tax to alleviate the ongoing accommodation crisis; his further views on whether the introduction of a significant vacant property tax has the potential to free up a significant number of empty properties particularly those purchased by large investor funds; the status of his most recent discussion with the Minister for Housing, Local Government and Heritage on this matter; and if he will make a statement on the matter. [46466/21]
• 2021-09-23
  PQ
  Asked Public

  Deputy Ged Nash asked the Minister for Public Expenditure and Reform if he has held discussions with the Minister for Finance with regard to the need to raise additional revenue to fund permanent current expenditure increases given his intention that Government borrowing would only be for capital investment purposes by 2023 as stated in his recent updates to the Cabinet on Expenditure Management and Spending Strategy for Budget 2022 (details supplied); and if he will make a statement on the matter. [45497/21]
• 2021-09-22
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the status of the temporary wage subsidy scheme, employment wage subsidy scheme and Covid restrictions scheme compliances programmes respectively; the percentage of employers availing of each scheme who have been contacted by the Revenue Commissioners regarding repayments; the total amount of repayments due from employers under each scheme; the total amount collected to date in tabular form; and if he will make a statement on the matter. [45440/21]
• 2021-09-21
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his views on the activities of certain companies (details supplied) in respect of corporation tax; if he will act to amend the Ireland-Malta tax treaty to ensure that companies can no longer use tax shelters outlined in a recent report to minimise their corporation tax bills; and if he will make a statement on the matter. [44846/21]
• 2021-09-21
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his position in respect of the OECD corporation tax reform process; and if he will make a statement on the matter. [44840/21]
• 2021-09-21
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the status of the publication of the tax strategy group papers; and if he will make a statement on the matter. [44842/21]
• 2021-09-21
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his views on the pre-budget letter of the Governor of the Central Bank and the pre-budget submission by IFAC; and if he will make a statement on the matter. [44841/21]
• 2021-09-21
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his views on the opinion expressed in the interim pre-budget report 2022 of the Committee on Budgetary Oversight that pension-related tax expenditures should be considered as part of the wider reform of the pension system; and if he will make a statement on the matter. [44843/21]
• 2021-09-21
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his views on a recent study (details supplied) which suggests that 86% of workers who received the temporary wage subsidy scheme are now faced with a tax liability and that 75% of those who received the pandemic unemployment payment are faced with a tax liability; the number of persons who availed of the temporary wage subsidy scheme and pandemic unemployment payment, respectively who have faced a tax liability associated with these schemes; and if he will make a statement on the matter. [44844/21]
• 2021-09-21
  PQ
  Asked Transport

  Deputy Ged Nash asked the Minister for Transport the status of his latest discussions with the NTA with a view to obtaining approval for the implementation of a more flexible taxsaver product; his views on whether a flexible taxsaver product is required in view of a flexible return to offices in the coming months; the status of his discussion with the Department of Finance regarding this proposal; and if he will make a statement on the matter. [44489/21]
• 2021-09-21
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the status of discussions with the Department of Transport and the NTA, respectively; his views on the need for the implementation of a more flexible taxsaver product given the anticipated blended return to offices over the coming period; and if he will make a statement on the matter. [44490/21]
• 2021-09-21
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated cost to the Exchequer of the introduction of a proposed flexible taxsaver product to account for the shift to blended working; and if he will make a statement on the matter. [44491/21]
• 2021-09-21
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if his attention has been drawn to the fact that a company (details supplied) has been using a structure similar to the single malt tax avoidance structure to minimise its corporation tax bill; if the company received any assurances on the operation of this single malt type structure from the Revenue Commissioners; if his attention has been further drawn to any other company still using a single malt type or equivalent tax avoidance structure to avoid or minimise their corporation tax bills; and if he will make a statement on the matter. [44890/21]
• 2021-09-21
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the assessment that has been carried out of the use for tax purposes of Irish registered companies tax resident in Malta since the signing of the Ireland-Malta Competent Authority Agreement in 2018 (details supplied); and if he will make a statement on the matter. [44891/21]
• 2021-09-21
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the actions he plans to take to finally and permanently end the use of single malt style arrangements (details supplied); and if he will make a statement on the matter. [44892/21]
• 2021-09-21
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the assessment that has been made of the use for tax purposes of Irish registered companies tax resident in other tax treaty partner countries besides Malta since the residency rule changes in the Finance Act 2014 came into force on 31 December 2020; and if he will make a statement on the matter. [44893/21]
• 2021-09-21
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his views on whether the impact of Ireland's tax system on poorer countries continues to be insignificant as suggested by a spill over analysis conducted by his Department in 2014; his plans to conduct an updated spill over analysis in view of these revelations to update and accurately assess the impact of Ireland's tax system on poorer countries in view of reports regarding a company (details supplied); and if he will make a statement on the matter. [44894/21]
• 2021-09-21
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his views on whether the use of a single malt scheme by a company (details supplied) is consistent with Ireland's long-standing commitment to equitable international development; and if he will make a statement on the matter. [44895/21]
• 2021-07-27
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the gross amount of tax relief provided for pension contributions in each of the past five years for which full figures are available in tabular form. [39861/21]
• 2021-07-27
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated cost to the Exchequer of removing stamp duty on credit cards; and if he will make a statement on the matter. [39862/21]
• 2021-07-27
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the anticipated savings to the Exchequer in 2022 from ending the employment and investment incentive scheme, the key employee engagement programme, the special assignee relief programme and the foreign earnings deduction in tabular form; and if he will make a statement on the matter. [39863/21]
• 2021-07-27
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the anticipated savings to the Exchequer in 2022 from ending the rent-a-room relief; and if he will make a statement on the matter. [39864/21]
• 2021-07-27
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated saving to the Exchequer in 2022 from reducing the cap on BIK relief for electric cars from €50,000 to €35,000; and if he will make a statement on the matter. [39865/21]
• 2021-07-27
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated savings to the Exchequer from ending relief to conventional hybrids in 2022; and if he will make a statement on the matter. [39866/21]
• 2021-07-27
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated cost or saving to the Exchequer in 2022 from applying alternative tax regime for VRT that would see the number of VRT bands increase from 11 to 14 as set out by the Tax Strategy Group 2020; if he will provide a comparison with the existing VRT system in tabular form; and if he will make a statement on the matter. [39867/21]
• 2021-07-27
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the revenue raised by the domicile levy for the past three years in tabular form; the estimated revenue that would be raised from doubling the domicile levy from €200,000 to €400,000 under the existing criteria; and if he will make a statement on the matter. [39868/21]
• 2021-07-27
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated cost to the Exchequer in 2021 and 2022 of the e-worker tax relief; and if he will make a statement on the matter. [39869/21]
• 2021-07-27
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the projected yield from abolishing relief under section 604A; the cost to date to the Exchequer annually of this relief; and if he will make a statement on the matter. [39876/21]
• 2021-07-27
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the projected yield from every €1 per tonne increase in the carbon tax; the estimated yield if there were a €10 increase in 2022; and if he will make a statement on the matter. [39877/21]
• 2021-07-27
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the number of persons who availed of the cycle to work scheme in each of the years 2017 to 2020 and to date in 2021; the cost of the scheme in each of the years; the number of persons who accessed the maximum amount of tax relief in each of those years; the average tax relief in each year; and if he will make a statement on the matter. [39878/21]
• 2021-07-27
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated savings to the Exchequer by decreasing the current tax relief on bike to work schemes to €500; and if he will make a statement on the matter. [39879/21]
• 2021-07-27
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the tax reliefs exempted from the high-income individual restriction; the estimated additional yield if those reliefs were not exempted; and if he will make a statement on the matter. [39880/21]
• 2021-07-27
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated yield to the Exchequer from reducing pension relief to the standard rate in 2022; and if he will make a statement on the matter. [39881/21]
• 2021-07-27
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated additional yield to the Exchequer from applying a higher rate of LPT of 0.25% or 0.2875% to properties valued over €750,001, from increasing the higher rate of LPT to 0.3% on the balance of properties valued over €1.05 million and 0.4% on the balance of properties valued over €1.75 million in tabular form; and if he will make a statement on the matter. [39885/21]
• 2021-07-27
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated additional yield to the Exchequer from applying a higher rate of LPT of 0.25% or 0.2875% to properties valued over €750,001; and if he will make a statement on the matter. [39886/21]
• 2021-07-27
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated individual savings per relief and total savings to the Exchequer from applying only the standard rate of tax to all discretionary tax expenditures in tabular form; and if he will make a statement on the matter. [39887/21]
• 2021-07-27
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated savings to the Exchequer by abolishing the current tax-free lump sum that can be withdrawn from a pension pot upon retirement and by reducing the current tax-free lump sum that can be withdrawn from a pension pot upon retirement from €200,000 to €100,000 or €50,000 respectively in tabular form; and if he will make a statement on the matter. [39890/21]
• 2021-07-27
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated yield to the Exchequer by reducing the standard fund threshold from €2 million to €1 million; and if he will make a statement on the matter. [39891/21]
• 2021-07-27
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated yield from abolishing the primary private residence relief from capital gains tax and from capping the primary private residence relief from capital gains tax at €1 million; and if he will make a statement on the matter. [39892/21]
• 2021-07-27
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated yield from abolishing entrepreneurs relief as provided for under section 597AA of the Taxes Consolidation Act 1997; and if he will make a statement on the matter. [39893/21]
• 2021-07-27
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated yield from abolishing the CGT retirement relief and from reducing the limit that currently applies to the relief on disposals or transfers to children or certain other close relations if made after the age of 66 from €3 million to €1 million; and if he will make a statement on the matter. [39894/21]
• 2021-07-27
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated yield from CGT retirement relief from applying a limit of €3 million or €1 million, respectively, to disposals or transfers to children or certain other close relations between the ages of 55 and 66; and if he will make a statement on the matter. [39895/21]
• 2021-07-27
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated yield from abolishing CGT relief that is given to property acquired between 7 December 2011 and 31 December 2014; and if he will make a statement on the matter. [39896/21]
• 2021-07-27
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated yield from reducing the scale of agriculture and business CGT relief, respectively, from 90% to 50% of the taxable value of the relevant assets and capping the relief at €3 million. [39897/21]
• 2021-07-27
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated saving to the Exchequer that would accrue from abolishing the help to buy scheme; and if he will make a statement on the matter. [39898/21]
• 2021-07-27
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated yield from removing the PAYE and earned income tax credits, which reduce final income tax liabilities, from taxpayers with incomes above €100,000 per year; and if he will make a statement on the matter. [39899/21]
• 2021-07-27
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the yield to the Exchequer from CGT for the previous three years; the estimated yield to the Exchequer from reducing the CAT class A threshold to €250,000, the class B threshold to €25,000, and reducing the class C threshold to €13,000 at a rate of 33%, 36% and 40%, respectively, in tabular form; and if he will make a statement on the matter. [39900/21]
• 2021-07-27
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated yield from a 1% levy applied to wealth in excess of €1 million for a single adult, double that for a couple; his views on the contention in a recent report (details supplied) that such a levy on wealth would raise approximately €248 million for the Exchequer; and if he will make a statement on the matter. [39901/21]
• 2021-07-27
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated yield from raising the VAT rate for the tourism and hospitality sector from 9% to 13.5% in 2022; and if he will make a statement on the matter. [39902/21]
• 2021-07-27
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated savings that would be made by ending the refundable element of the research and development tax credit from 1 January 2022; and if he will make a statement on the matter. [39903/21]
• 2021-07-27
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the expected yield from introducing a digital services tax on the same basis as France, Italy and Spain with a 3% tax rate (details supplied); and if he will make a statement on the matter. [39904/21]
• 2021-07-27
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated cost of reintroducing tax relief at the standard rate on trade union subscriptions on the same basis as applied up to its abolition in 2011; and if he will make a statement on the matter. [39906/21]
• 2021-07-27
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated cost to reintroduce a relief for rent credit as existed up to 2010 but without any age bands and available to all tax payers at the standard rate of income tax for amounts of rent paid (details supplied); and if he will make a statement on the matter. [39907/21]
• 2021-07-27
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the yield to Exchequer from the betting duty in each of the past three years; the anticipated yield that would accrue to the Exchequer from increasing the betting duty from 2% to 3% and increasing the duty of 25% on commissions earned by betting intermediaries to 30%; and if he will make a statement on the matter. [39908/21]
• 2021-07-27
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated additional yield from a 25 cent increase per pack of 20 cigarettes with an additional 50% for RYO and a 50c increase with an additional 50% for RYO in tabular form; and if he will make a statement on the matter. [39909/21]
• 2021-07-27
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if a costing pathway with first year yield for equalisation of diesel and petrol excise rates over four years in tabular form will be provided; and if he will make a statement on the matter. [39913/21]
• 2021-07-27
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated yield minus costs of prioritising anti-fraud powers in Finance (No. 2) Act 2013 as set out in a comprehensive review of expenditure 2014 (details supplied); and if he will make a statement on the matter. [39914/21]
• 2021-07-27
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated yield minus costs of developing systems and structure to support the new EU VAT mini one stop shop initiative as set out in a comprehensive review of expenditure 2014 (details supplied); and if he will make a statement on the matter. [39915/21]
• 2021-07-27
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated yield minus costs of a compliance project using merchant acquirer data as set out in a comprehensive review of expenditure 2014 (details supplied); and if he will make a statement on the matter. [39916/21]
• 2021-07-27
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated yield from increasing the bank levy rate to 100% or to 157% and 200% respectively in tabular form; and if he will make a statement on the matter. [39917/21]
• 2021-07-27
  PQ
  Asked Finance

  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]
• 2021-07-27
  PQ
  Asked Finance

  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]
• 2021-07-27
  PQ
  Asked Finance

  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]
• 2021-07-27
  PQ
  Asked Finance

  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]
• 2021-07-27
  PQ
  Asked Finance

  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]
• 2021-07-27
  PQ
  Asked Finance

  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]
• 2021-07-27
  PQ
  Asked Finance

  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]
• 2021-07-27
  PQ
  Asked Finance

  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]
• 2021-07-27
  PQ
  Asked Finance

  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]
• 2021-07-27
  PQ
  Asked Finance

  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]
• 2021-07-27
  PQ
  Asked Finance

  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]
• 2021-07-27
  PQ
  Asked Finance

  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]
• 2021-07-27
  PQ
  Asked Finance

  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]
• 2021-07-27
  PQ
  Asked Finance

  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]
• 2021-07-27
  PQ
  Asked Finance

  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]
• 2021-07-27
  PQ
  Asked Finance

  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]
• 2021-07-27
  PQ
  Asked Finance

  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]
• 2021-07-27
  PQ
  Asked Finance

  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]
• 2021-07-27
  PQ
  Asked Finance

  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]
• 2021-07-27
  PQ
  Asked Further and Higher Education

  Deputy Ged Nash asked the Minister for Further and Higher Education, Research, Innovation and Science the estimated annual cost of a targeted fund to fully finance third-level education for 100 persons experiencing homelessness including those living in temporary accommodation such as hostels, direct provision centres and domestic abuse refuges. [39755/21]
• 2021-07-14
  VOTE
  Finance (Local Property Tax) (Amendment) Bill 2021: Committee and Remaining Stages · 2 divisions

  • ✓ voted for the motion motion passed · 92–48
  • ✗ voted to reject an amendment to the bill motion failed · 50–88
• 2021-07-14
  VOTE
  Finance (Local Property Tax) (Amendment) Bill 2021: Financial Resolution

  • ✓ voted for the motion motion passed · 93–48
• 2021-07-13
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance when the public consultation process on the OECD corporation tax proposals will commence; the terms of reference for the process; and if he will make a statement on the matter. [37318/21]
• 2021-07-08
  VOTE
  Finance (Local Property Tax) (Amendment) Bill 2021

  A bill to amend the Finance (Local Property Tax) Act 2012; to amend the Taxes Consolidation Act 1997; to amend the Standards in Public Office Act 2001; to amend the Ministers and Secretaries (Amendment) Act 2011; to amend the Housing (Miscellaneous Provisions) Act 2014; and to provide for related matters.

  • ✗ voted against the motion motion passed · 66–43
• 2021-07-07
  VOTE
  Finance (Covid-19 and Miscellaneous Provisions) Bill 2021: Committee and Remaining Stages · 2 divisions

  • ✗ voted against the motion motion passed · 78–55
  • ✗ voted to reject an amendment to the bill motion passed · 74–59
• 2021-07-01
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if his attention has been drawn to the fact that some travel agents have been advised by the Revenue Commissioners that under the reopening of non-essential retail that they no longer qualify for the Covid restrictions support scheme despite not being able to trade due to non-essential travel (details supplied); his plans to address this anomaly; if it will be ensured that travel agents under such circumstances will remain eligible for the scheme; and if he will make a statement on the matter. [35596/21]
• 2021-06-23
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he will request the banking industry to offer an extension of time to those who have received mortgage approval in principle but where as a result of the current Covid-19 related restrictions, the offers are not being progressed or withdrawn; his views on whether an extension of the standard mortgage approval period of six months is required given the notable delays in the construction of new homes and limited market supply of affordable housing for prospective homebuyers; and if he will make a statement on the matter. [33644/21]
• 2021-06-22
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if his attention has been drawn to the issues that arise in terms of the ability of the Financial Services and Pensions Ombudsman to investigate complaints against financial institutions in situations in which joint accounts may be involved and the consent to allow the Ombudsman to investigate matters may be withheld by one party; his views on whether the relevant legislation should be reviewed to allow certain cases to be investigated by the Ombudsman in cases in which one party may decide to withhold their consent; and if he will make a statement on the matter. [33427/21]
• 2021-06-15
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his views on a recent ESRI report (details supplied); his further views on whether, given the expected strong post-Covid-19 performance of the Irish economy and the likely continued low cost of sovereign debt, the adoption of a consistently negative Government primary balance can be pursued under a prudent and sustainable set of conditions which would be specifically for capital expenditure purposes; and if he will make a statement on the matter. [31609/21]
• 2021-06-15
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his views on a recent IFAC report (details supplied) which states that the Government has failed to deliver on its commitment to publish a credible medium-term strategy in terms of the SPU 2021; his further views on the view that the recent SPU is based on poorly founded medium-term spending forecasts and does not incorporate major policy commitments referenced in the Programme for Government; and if he will make a statement on the matter. [31608/21]
• 2021-06-15
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his plans to address aggressive tax planning as part the Government’s priority reform commitments made under the National Recovery and Resilience Plan; the way this will impact on the bottom line of the Exchequer and on budget forecasts; his views on a recent IFAC report which states the loss to the Exchequer due to international changes in corporation tax rules could be €3.5 billion; if he plans to instruct his Department to provide an updated forecast report on the potential loss to the Exchequer due to international changes in corporation tax rules and the options for replacing these tax revenues; and if he will make a statement on the matter. [31607/21]
• 2021-06-15
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his views on the global corporation tax reform proposals as discussed at the G7 meeting he attended as President of the Eurogroup; the implications for Ireland if an agreement along the lines of that proposal are ultimately adopted; and if he will make a statement on the matter. [31606/21]
• 2021-06-15
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his views on a recent ESRI report (details supplied); his further views on whether the recurrent tax levied on wealth and assets could raise substantial amounts of revenue; his plans to conduct an analysis into the additional revenue which could be raised for the Exchequer through targeted growth-friendly wealth taxes; and if he will make a statement on the matter. [31610/21]
• 2021-06-15
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his views on the concerns of an association (details supplied) that the future viability of the plans to operate services of a bank from post offices is in serious doubt; if he plans to issue a statement requesting the bank to pause any branch closures until businesses have had an opportunity to reopen and adjust after Covid-19 restrictions are lifted; and if he will make a statement on the matter. [30549/21]
• 2021-06-15
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the end dates of the terms of office of each of the chief executive officers or equivalent in each of the public bodies or publicly funded bodies under his aegis; if there will be a publicly open competition to fill these roles; and if he will make a statement on the matter. [30584/21]
• 2021-06-15
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his views on the finding from a recent report (details supplied) which states that restricting some of the less well targeted, tax expenditure reliefs and exemptions that apply to taxes such as CGT and CAT could not only contribute to raising significant sums of tax revenue but could also result in a simpler, more efficient tax system; his plans to examine such reliefs in order to put Exchequer funding on a sustainable footing, especially in view of the proposed international changes on corporation taxation; and if he will make a statement on the matter. [31612/21]
• 2021-06-15
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his views on the finding from a recent report (details supplied) that eliminating some of the fossil-fuel tax reliefs could generate a significant amount of revenue while simultaneously promoting a cleaner environment; his plans to examine the elimination of such fossil-fuel tax reliefs; and if he will make a statement on the matter. [31613/21]
• 2021-06-15
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his views on the recently reported comments of the Chief Executive of the NTMA who stated that short to medium term environment for debt refinancing will be benign; his further views on the recent comments from the President of the European Central Bank that strong policy support will continue to provide a bridge over the pandemic and well into the economic recovery (details supplied); the status of his stated a proposed deficit reduction framework and a medium-term fiscal target in the forthcoming Summer Economic Statement in view of favourable borrowing conditions; and if he will make a statement on the matter. [31614/21]
• 2021-06-02
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the amount raised by the 1% insurance levy each year since its introduction; if he is currently reviewing the operation of the levy; and if he will make a statement on the matter. [30023/21]
• 2021-06-01
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if his attention has been drawn to the impact of the recently announced changes to stamp duty in respect of the bulk buying by investment funds of houses on organisations active in the mortgage to rent sector (details supplied) and that are in the process of purchasing homes under the mortgage to rent scheme in order to lease back to distressed homeowners; if he has been in contact with the Minister for Housing, Local Government and Heritage with regard to identifying a way in which such organisations may be exempted from the new stamp duty regime under certain circumstances and informed by the way in which approved housing bodies have been exempted under the new system; and if he will make a statement on the matter. [29479/21]
• 2021-06-01
  PQ
  Asked Housing

  Deputy Ged Nash asked the Minister for Housing, Local Government and Heritage if his attention has been drawn to the impact of the recently announced changes to stamp duty in respect of the bulk buying by investment funds of houses, on organisations active in the mortgage to rent sector (details supplied) and that are in the process of purchasing homes under the mortgage to rent scheme in order to lease back to distressed homeowners; if he has been in contact with the Minister for Finance with regard to identifying a way in which such organisations may be exempted from the new stamp duty regime under certain circumstances and informed by the way in which approved housing bodies have been exempted under the new system; and if he will make a statement on the matter. [29478/21]
• 2021-05-25
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance , further to Parliamentary Questions Nos. 235 and 236 of 11 May, the criteria applied in concluding that the Revenue Commissioners programme of investigations with a view to prosecution has achieved a considerable level of success, and is an effective deterrent to tax evasion and fraud. [27485/21]
• 2021-05-25
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance , further to Parliamentary Question Nos. 284 to 287, inclusive, of 28 April, the number of convictions that related to income tax, value-added tax, corporation tax, capital gains tax, and capital acquisitions tax or stamp duty, respectively, in each of the years 2011 to 2020. [27486/21]
• 2021-05-25
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the status of the ratification by Ireland of the Council Decisions (EU, Euratom) 2020/2053 of 14 December 2020 on the system of own resources of the European Union and repealing Decision 2014/335/EU, Euratom; and if he will make a statement on the matter. [27488/21]
• 2021-05-25
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the action Ireland has taken on foot of the European Commission recommendation of 14 July 2020 (C(2020) 4885 final) on making State financial support to undertakings conditional on the absence of links, up to the beneficial owner, to non-co-operative jurisdictions for tax purposes, so-called blacklist jurisdictions, pursuant to point 7 of the recommendation; the information he has already provided to the Commission regarding measures taken to implement the recommendation; and if he will make a statement on the matter. [27489/21]
• 2021-05-11
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance further to Parliamentary Question Nos. 284 to 287 of 28 April 2021, the reason the number of convictions for serious offences under section 1078 of the Taxes Consolidation Act 1997 was considerably lower in the period 2016 to 2020 than in the period 2011 to 2016; and if he will make a statement on the matter. [24274/21]
• 2021-05-11
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance further to Parliamentary Question Nos. 284 to 287 of 28 April 2021, if he is satisfied that the programme for prosecuting those offences constitutes an effective deterrent to tax evasion and fraud in view of the significantly reduced number of convictions for serious offences under section 1078 of the Taxes Consolidation Act in the period from 2016 to 2020 compared with the previous five year period; and if he will make a statement on the matter. [24275/21]
• 2021-05-05
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he will encourage a bank (details supplied) to fully honour the transfer of undertakings under the Transfer of Undertakings (Protection of Employment) Regulations as they relate to the pay and terms and conditions of transferring staff in the event of any transfer of the business that may occur of staff from another bank to the bank in the context of ongoing negotiations between both entities; and if he will make a statement on the matter. [22847/21]
• 2021-04-28
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if a public competition will be run under the TLAC process to select candidates for the position of Secretary General of his Department; if he chooses to select a Secretary General outside of the public competition process the reason he plans to depart from that process; and if he will make a statement on the matter. [21135/21]
• 2021-04-28
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his views on a recent European Parliament and European Council regulation regarding the pan-European personal pension product which was published on 25 July 2019 with entry into force on 14 August 2019 (detail supplied); the actions his Department has taken and subsequently plans to take to address the stated aims of the regulation to ensure a high level of transparency and for costs and fees to be fully transparent; and if he will make a statement on the matter. [21375/21]
• 2021-04-28
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the status of the meetings between him, the Minister for State with responsibility for Financial Services, Credit Unions and Insurance and the senior management of insurance companies; if a motor insurance rebate insurance rebate in the context of level 5 measures in place in recent months has been discussed as part of any such recent meetings; if the industry has committed to taking such measures to reflect a reduction in road traffic and associated risk in the early part of 2021; and if he will make a statement on the matter. [21770/21]
• 2021-04-28
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if each of the bodies under his aegis are operating under the Code of Practice on Accessibility of Public Services and Information Provided by Public Bodies; if all such public bodies and publicly-funded bodies have a trained access officer; if so, the year the access officer was first appointed to this role; and if he will make a statement on the matter. [21829/21]
• 2021-04-28
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if each of the bodies under his aegis are in compliance with the web accessibility directive; and if he will make a statement on the matter. [21831/21]
• 2021-04-22
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the number of persons who have availed of capital gains tax relief on properties acquired between 7 December 2011 and 31 December 2014; the average amount of relief per person; the county or country in which the relief was granted in tabular form; and if he will make a statement on the matter. [20889/21]
• 2021-04-22
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if there is specific evidence or analysis conducted by his Department that confirms that an increase in the State pension age would lead to significant long-term cost savings for the Exchequer; and if he will make a statement on the matter. [21075/21]
• 2021-04-22
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his views on whether the policy on the State’s shareholding in the banks (details supplied) should be reviewed given the recent developments and the consolidation within the banking and financial sector; and if he will make a statement on the matter. [21076/21]
• 2021-04-22
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he has met with the Central Bank to ascertain its views on announcements (details supplied). [21077/21]
• 2021-04-22
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he sought the views of the Central Bank on a statement (details supplied); and if he will make a statement on the matter. [21078/21]
• 2021-04-22
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his views on whether a public review on the strategy for the banking sector should be undertaken to set out a vision for the future particularly at present when he is in a position of significant influence (details supplied).; and if he will make a statement on the matter. [21079/21]
• 2021-04-22
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his views on whether local control of at least one Irish bank is very important to the development of the small Irish economy in a globalised world and to assist the operation of businesses by SMEs and taxpayers in Ireland; and if he will make a statement on the matter. [21080/21]
• 2021-04-21
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his views on the recent Parliamentary Budget Office analytical model for public debt sustainability analysis (details supplied); and if he will make a statement on the matter. [18524/21]
• 2021-04-21
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the status of the legislative timeline for the senior executive accountability regime, SEAR, legislation; the details on the precise licensed and regulated sectors within the financial services industry to which the regime will ultimately apply; and if he will make a statement on the matter. [18525/21]
• 2021-04-21
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his views on whether the section of legislation used by the Central Bank to investigate a transaction undertaken in 2014 by a consortium of staff at a firm (details supplied) only enables the regulator to pursue actions against staff of regulated firms once the facts have been found and an enforcement action against the firm concerned has been taken or a settlement agreement has been reached; if he plans to undertake a review of the relevant legislation; and if he will make a statement on the matter. [18526/21]
• 2021-04-21
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if his plans to update the Central Bank code of practice to allow for impact assessments and 12-month consultation periods in which bank branch closures are considered; his plans to increase the bank levy; and if he will make a statement on the matter. [18527/21]
• 2021-04-21
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the steps Ireland will take with reference to the report of the UN High-Level Panel on International Financial Accountability, Transparency and Integrity and the FACTI panel to ensure it meets the important recommendations to tackle illicit finance including international tax abuse. [18528/21]
• 2021-04-21
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his views on the recently enunciated position by the US with regard to global corporation tax reform; his plans to provide detailed forecasts on the proposed policy impact of the US corporation tax reform proposals presented to the OECD on Ireland; the estimated potential loss of corporation tax receipts per annum for each year to 2030, in tabular form if this proposal is implemented; the policy changes he is considering in order to sustainably replace the estimated loss to the Exchequer; and if he will make a statement on the matter. [19520/21]
• 2021-04-21
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his views on matters raised in correspondence by a person (details supplied) in relation to changes introduced by the Revenue Commissioners regarding credit in respect of tax deducted from emoluments of certain directors and employees; his further views on whether this is a departure from the established practice; his views on this new initiative by the Revenue Commissioners; and if he will make a statement on the matter. [19529/21]
• 2021-04-21
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his views on matters raised by a person (details supplied) in relation to recent changes by the Revenue Commissioners regarding credit in respect of tax deducted from emoluments of certain directors and employees; his views on this new initiative by the Revenue Commissioners; and if he will make a statement on the matter. [19560/21]
• 2021-04-21
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his views on the recent statement by the IMF in respect of the prospect of a solidarity surcharge (details supplied) to support economic recovery globally; if he will commit to producing a well-designed system of net wealth taxes to support Ireland’s economic recovery and public investment; and if he will make a statement on the matter. [19834/21]
• 2021-04-01
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he or his officials have held meetings with a bank (details supplied) in relation to the recent announcement of 88 branch closures; if so, when these meetings occurred; and if he asked for and received assurances from the bank that there is a viable post office within 500 metres of a branch the bank plans to close as mentioned in his response to the bank announcement. [17940/21]
• 2021-03-31
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the percentage at which loading above the premium norm for a prospective borrower with mitigating circumstance, for example illness, becomes exempt from the legal requirement for mortgage protection insurance; if he plans to define a specific percentage loading cap above the norm given that some persons with underlying illnesses such as diabetes can be expected to pay between 200% to 450% more for mortgage protection cover (details supplied); and if he will make a statement on the matter. [16472/21]
• 2021-03-31
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the process by which a prospective mortgage borrower can seek a legal exemption from the requirement for mortgage protection insurance; and if he will make a statement on the matter. [16473/21]
• 2021-03-31
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his plans to update the Consumer Credit Act 1995 with respect to mortgage protection insurance given the difficulties of those with underlying conditions including Covid-19 in obtaining mortgage protection insurance at a reasonable price (details supplied); and if he will make a statement on the matter. [16474/21]
• 2021-03-31
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if a relevant authority under the auspices of his Department records the number and details of cases in which prospective borrowers are refused a mortgage due to their inability to obtain reasonably priced mortgage protection insurance; if not, if he will consider mandate banks, insurance companies and brokers to report such cases to relevant authorities; the number of cases in each year since 2016 that have been refused mortgage protection insurance cover; the number of cases in each year since 2016 in which an offer of mortgage protection insurance was made with a loading of 100% above the normal premium price in tabular form; and if he will make a statement on the matter. [16475/21]
• 2021-03-31
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the steps Ireland will take to support the taking forward of the recommendations in the report of the UN High-Level Panel on International Financial Accountability, Transparency and Integrity to tackle illicit finance, including international tax abuse; and if he will make a statement on the matter. [16862/21]
• 2021-03-31
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the steps Ireland will take to support the proposal for an immediate commencement to negotiations of a UN tax convention to raise standards of tax transparency and co-operation and to ensure that all countries at all levels of per capita income are included in the benefits of same as outlined in the report of the UN High-Level Panel on International Financial Accountability, Transparency and Integrity. [16863/21]
• 2021-03-31
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the steps Ireland will take to support the creation of an intergovernmental body under UN auspices to allow globally inclusive and transparent negotiations over international tax rules as outlined in the report of the UN High-Level Panel on International Financial Accountability, Transparency and Integrity. [16864/21]
• 2021-03-31
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the steps Ireland will take to ensure it participates fully in the automatic exchange of financial account information, including by providing information to lower-income countries on a non-reciprocal basis in the first instance, and by publishing information on the aggregate value of accounts on which information is provided and received by the UK under the OECD Common Reporting Standard as outlined in the report of the UN High-Level Panel on International Financial Accountability, Transparency and Integrity; and if he will make a statement on the matter. [16865/21]
• 2021-03-31
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the steps Ireland will take to ensure it meets fully the recommendation for public registers of the ultimate beneficial ownership of each type of legal entity that it permits to be established, with the information fully verified as outlined in the report of the UN High-Level Panel on International Financial Accountability, Transparency and Integrity; and if he will make a statement on the matter. [16866/21]
• 2021-03-31
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the steps Ireland will take to meet the recommendation that all multinational companies should publish country by country reporting data as outlined in the report of the UN High-Level Panel on International Financial Accountability, Transparency and Integrity; and if he will make a statement on the matter. [16867/21]
• 2021-03-24
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his views on the proposal by a union (details supplied) on the need to establish a structured forum on banking to consider the future of the banking landscape in Ireland; if his Department will engage with the union to consider the proposals further; and if he will make a statement on the matter. [14538/21]
• 2021-03-24
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if a copy will be provided of the briefing notes prepared for Central Bank officials in preparation for their recent Oireachtas Joint Committee on Finance, Public Expenditure and Reform, and Taoiseach session; and if he will make a statement on the matter. [14539/21]
• 2021-03-24
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the status of the meeting between the Minister of State for financial services,credit unions and insurance and the chief executive officers of the main insurance companies; if the Minister of State plans to raise the issue of motor insurance rebates in view of the Covid-19 restrictions and the resulting reduction in motor claims costs for insurance companies; and if he will make a statement on the matter. [15701/21]
• 2021-03-10
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if there is a citation in the relationship framework agreement between the Minister and a bank (details supplied) that prohibits or in any way prevents him from meeting with the bank to discuss and negotiate on a change to that agreement; and if he will make a statement on the matter. [12617/21]
• 2021-03-10
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if there is a citation in the relationship framework agreement between the Minister and a bank (details supplied) that prohibits or in any way prevents him from meeting with the bank to discuss and negotiate on a change to that agreement; and if he will make a statement on the matter. [12618/21]
• 2021-03-10
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the amount forgone to the Exchequer through past losses written-off against future tax liabilities by each of the pillar banks operating in the State (details supplied) from 2016 to 2020, in tabular form; and if he will make a statement on the matter. [12619/21]
• 2021-03-10
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the amount forgone to the Exchequer through past losses written-off against future tax liabilities by all companies from 2016 to 2020; the amount written off by company size and by the number of employees, respectively, in tabular form; and if he will make a statement on the matter. [12620/21]
• 2021-03-03
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the revenue accrued from the deemed disposal tax in 2018, 2019 and 2020, respectively; and if he will make a statement on the matter. [11007/21]
• 2021-03-03
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if the Revenue Commissioners will review the list of eligible sectors from which workers can claim relief for expenses incurred by virtue of their job to include early years educators; and if he will make a statement on the matter. [11102/21]
• 2021-02-24
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his views on proposals by banks (details supplied) to impose so-called negative interest charges on transaction monies held in solicitor client accounts for and on behalf of clients and consumers given the unique nature of solicitor’s client accounts; and if he will make a statement on the matter. [9437/21]
• 2021-02-18
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his views on the proposed imposition of charges, so called negative interest, by banks (details supplied) on transaction monies held in solicitor client accounts for clients and consumers; if he plans to address this matter given the State's shareholding in both banks; and if he will make a statement on the matter. [9242/21]
• 2021-02-17
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the status of the new strategy statement for his Department; the way that his Department will make climate action a core pillar of its new strategies as stated in the Programme for Government; if he has directed each of the agencies and offices under his remit to adopt a climate mandate under which those bodies will seek to support climate action within their own operations and among their clients and suppliers; and if he will make a statement on the matter. [8058/21]
• 2021-02-10
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his plans to ensure insurance companies provide rebates and premium reductions to customers in the case of a decline of claims costs related to Covid-19; and if he will make a statement on the matter. [7018/21]
• 2021-02-04
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he will provide a progress report on work currently underway between his Department and the Central Bank to progress the individual accountability framework which seeks among other things to enhance the accountability of senior persons in banks; and if he will make a statement on the matter. [6069/21]
• 2021-02-04
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if his attention has been drawn to the negative impact of a debt to the Revenue Commissioners on an application for the help-to-buy scheme as a result of an applicant’s employer availing of the temporary wage subsidy scheme in 2020 and therefore creating an underpayment of personal tax for 2020 which will be repaid by the reduction in tax credits over a four year period by agreement with the Revenue Commissioners; and if he will make a statement on the matter. [6101/21]
• 2021-02-03
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the reason support from his Department by way of short-time work support is not taxable when support from jobseeker's support casual dockets is taxable given the impact on workers (details supplied); and if he will make a statement on the matter. [5917/21]
• 2021-02-03
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if his attention has been drawn to the terms of reference of the strategic review by a bank (details supplied) in Northern Ireland; if his Department has held talks with the bank on the issue; his views on whether it would be good practice for the bank to discuss the detail of a strategic review with staff representatives prior to decisions being made; and if he will make a statement on the matter. [5303/21]
• 2021-01-28
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if his attention has been drawn to the fact that charity shops operating in the retail sector selling clothes and other items are ineligible for the Covid restrictions support scheme; his plans to review same; and if he will make a statement on the matter. [4901/21]
• 2021-01-27
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if tax liabilities will be issued to workers whose employer wrongly availed of the temporary wage subsidy scheme; and if he will make a statement on the matter. [3858/21]
• 2021-01-27
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the cost implications of extending the reduction in VAT from 23% to 21% for six months beyond February 2021; if he is considering this step; and if he will make a statement on the matter. [4386/21]
• 2021-01-27
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the number of employers found not to be in compliance with the temporary wage subsidy scheme to date; if employees who have worked in firms found not to be compliant are subject a tax bill on their payment; and if he will make a statement on the matter. [4478/21]
• 2021-01-27
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if another reference month can be used to calculate business mileage undertaken under the extended benefit-in-kind on company vehicles for those workers without a mileage record for January 2020 (details supplied); and if he will make a statement on the matter. [4479/21]
• 2021-01-21
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the relief that local authorities can seek in regard to their obligation to pay VAT and tax as a local Government body (details supplied); his views on whether some form of VAT relief for local authorities is required given that they are currently being charged VAT for services, including the construction of council owned homes; and if he will make a statement on the matter. [3238/21]
• 2021-01-21
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his plans to put in place a VAT exemption or claim system for local authorities, given that the application of VAT is prohibiting the construction of affordable social homes; and if he will make a statement on the matter. [3239/21]
• 2021-01-21
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the details of the cost of the employment wage subsidy scheme since its inception; his plans to continue the scheme beyond the schedule of 31 March 2021; the estimated costs if the scheme were to continue to 31 December 2021; and if he will make a statement on the matter. [3442/21]
• 2021-01-21
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he will consider designing a scheme to remove the tax liabilities from workers who have had their salaries paid under the temporary wage subsidy scheme, as a one-off solidarity gesture and capped to exclude higher earners; if he will include the pandemic unemployment payment recipients in such a scheme; and if he will make a statement on the matter. [3443/21]
• 2021-01-21
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the number of claims made under the stay-and-spend tax refund scheme to date; the total cost of such claims; and if he will make a statement on the matter. [3444/21]
• 2021-01-21
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the status of the temporary wage subsidy scheme and the employment wage subsidy scheme respective compliance programmes; if the Revenue Commissioners will publish a list of employers who availed of the employment wage subsidy scheme at the end of January 2021 as anticipated; and if he will make a statement on the matter. [3445/21]
• 2021-01-14
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the status of talks he has held with a group (details supplied) on the future of a bank; and if he will make a statement on the matter. [2140/21]
• 2021-01-14
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his plans to legislate to ban digital-only payments; and if he will make a statement on the matter. [2141/21]
• 2021-01-14
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he will consider increasing the €3.20 non-taxable rate to a more sustainable and fairer rate given that Ireland is returning to level 5 restrictions and employers will be reliant once more on home working and workers will be using more heat and lighting to do their work from home; and if he will make a statement on the matter. [2144/21]
• 2021-01-14
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he will re-introduce the Covid-19 BIK concession for employer-provided vehicles wherein an employer allows private use of a vehicle (details supplied) which lapsed on 31 December 2020 in view of the current restrictions; and if he will make a statement on the matter. [2145/21]
• 2021-01-13
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his plans to bring forward proposals to introduce a market wide cap on interest rates charged by licensed moneylenders; if he is considering legislative changes to the operation and regulation of the moneylending sector based on the submissions received in response to the consultation exercise entitled capping the cost of licensed moneylenders and other public matters commenced by his Department in May 2019; and if he will make a statement on the matter. [44859/20]
• 2021-01-13
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the total tax liability outstanding for the temporary wage subsidy scheme; and if he will make a statement on the matter. [1645/21]
• 2020-12-15
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the progress the Central Bank has been making in ensuring that all retail banks and payment services providers will be ready in time to implement the strong customer authentication requirements of the payment services directive 2 in time for 1 January 2021; if all retail banks will be ready in time; and if he will make a statement on the matter. [43426/20]
• 2020-12-08
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if the Central Bank will be enforcing the guidelines for the Payment Services Directive 2 from 1 January 2021 in view of the fact that it will apply for strong customer authentication for online transactions; if there will be no disruption to online commerce from 1 January 2021 as a result of the new requirements; and if he will make a statement on the matter. [41260/20]
• 2020-12-08
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if online transactions involving a bank will be declined if the retail bank does not comply with the Payment Services Directive 2 in relation to strong customer authentication for online transactions from 1 January 2021; and if he will make a statement on the matter. [41261/20]
• 2020-12-08
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if the Central Bank will be giving a further extension to banks in relation to the new strong customer authentication requirements under the Payment Services Directive 2 in view of the fact that the previous 15 month extension agreed by the European Banking Authority is due to expire at end of 2020; and if he will make a statement on the matter. [41262/20]
• 2020-12-08
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he or his officials have met with the BPFI in relation to the strong customer authentication requirements under the payment services directive requirements in 2020; if he has received assurances from all retail banks that there will be no disruption as a result of the new requirements on 1 January 2021; if he is satisfied that all retail banks will be ready to implement strong customer authentication on 1 January 2021 without any disruption to online commerce; and if he will make a statement on the matter. [41264/20]
• 2020-12-08
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his views on reports that a State-owned bank plans to buy-back a brokerage and wealth management firm (details supplied) at a premium price; if he has been formally informed of these talks by the bank; if so, the date on which he was informed; if he has the powers to prevent any proposed purchase under the Relationship Framework Agreement; and if he will make a statement on the matter. [42029/20]
• 2020-12-08
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if a commitment will be given to retaining the effective ban on bank bonuses for the lifetime of the Government in view of the current Covid-19 crisis; and if he will make a statement on the matter. [42030/20]
• 2020-12-03
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the way in which a personal or business customers Covid-19 payment break is recorded on the Central Credit Register; if the recording of a payment break on the register will lead to future difficulties accessing credit and potentially higher interest rates for persons or businesses; and if he will make a statement on the matter. [41023/20]
• 2020-12-03
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the number of Covid-19 payment breaks which have been recorded with the Central Credit Register; the classification of payment breaks on the register; and if he will make a statement on the matter. [41024/20]
• 2020-12-03
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his views on the contention by the Competition and Consumer Protection Commission that most lenders use a credit reference agency (details supplied) to check a customer’s credit history; if a Covid-19 payment break will affect a customer’s credit score and lead to future difficulties accessing credit and potentially higher interest rates for persons; and if he will make a statement on the matter. [41025/20]
• 2020-12-03
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his views on whether lenders should not restrict access to credit in the future for customers who availed of Covid-19 payment breaks or related restructuring of their loan; his plans to ensure those who have availed of payment breaks do not see their credit history rating with respective credit rating organisations (details supplied) negatively impacted; and if he will make a statement on the matter. [41026/20]
• 2020-12-03
  VOTE
  Finance Bill 2020 · 3 divisions

  A bill to provide for the imposition, repeal, remission, alteration and regulation of taxation, of stamp duties and of duties relating to excise and otherwise to make further provision in connection with finance including the regulation of customs; to amend Part 7 of the Emergency Measures in the Public Interest (Covid-19) Act 2020 and otherwise make provision for supports to certain sectors of the economy; and to provide for related matters.

  • ✗ voted against the motion motion passed · 80–49
  • ✓ voted to add an amendment to the bill motion failed · 51–77
  • ✓ voted to add an amendment to the bill motion failed · 50–71
• 2020-12-02
  VOTE
  Finance Bill 2020

  A bill to provide for the imposition, repeal, remission, alteration and regulation of taxation, of stamp duties and of duties relating to excise and otherwise to make further provision in connection with finance including the regulation of customs; to amend Part 7 of the Emergency Measures in the Public Interest (Covid-19) Act 2020 and otherwise make provision for supports to certain sectors of the economy; and to provide for related matters.

  • ✓ voted to add an amendment to the bill motion failed · 52–80
• 2020-12-01
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if fee-paying third level students and their families in cases of more than one third level student per family will receive the full €250 reduction or credit note per student as part of the one-off Covid-19 payment scheme; if the net tax reduction will be less in certain cases (details supplied); and if he will make a statement on the matter. [39624/20]
• 2020-11-26
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his views on the decision taken by the UN Committee on the Rights of the Child to examine the impact of Ireland’s international tax policy on the ability of countries of the global south to raise revenue and fulfil their human rights obligations; the details on any engagement his Department has had to date in 2020 with the UN committee in this regard; and if he will make a statement on the matter. [39158/20]
• 2020-11-26
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if his attention has been drawn to the fact that some motor insurance companies are only providing a Covid-19 rebate to their customers upon renewal of policy; his views on whether this is unfair to customers who may wish to change their provider rather than renew their cover with their existing provider; and if he will make a statement on the matter. [39157/20]
• 2020-11-26
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his views on whether additional fees being imposed on current account holders of a bank (details supplied) from 28 November 2020 are justified in view of recent reports from market analysts that suggest that the organisation has more than enough capital to cushion the Covid-19 crisis; his views on whether these new charges are regressive and will particularly effect lower income customers, given that they remove the existing option of fee-free banking for those customers who keep at least €2,500 in their current accounts; if he plans to discuss this with the organisation and seek an indefinite suspension of these fees; and if he will make a statement on the matter. [39156/20]
• 2020-11-26
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if there is anything cited in the relationship framework agreement between the Minister and a bank (details supplied) that prohibits or in any way prevents him from meeting with the bank to discuss and negotiate on a change to that agreement; if he plans to do so given the unprecedented context of Covid-19 and the difficulties for personal and business customers; and if he will make a statement on the matter. [39155/20]
• 2020-11-26
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance further to Parliamentary Question No. 267 of 17 November 2020, the basis of the claim that the framework cannot be changed by him unilaterally, given the documents cited as the legal basis for the relationship framework (details supplied); and if he will make a statement on the matter. [39154/20]
• 2020-11-25
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if Ireland has fully and correctly transposed and is enforcing the insurance distribution directive, EU 2016/97, particularly Article 17(1), which obliges member states to ensure that, when carrying out insurance distribution, insurance distributors always act honestly, fairly and professionally in accordance with the best interests of their customers, in view of the Central Bank review of differential pricing in the private care and home insurance markets (details supplied); and if he will make a statement on the matter. [39251/20]
• 2020-11-19
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his views on whether it is fair and proper that a bank (details supplied) in which the State owns a significant share is informing customers that their credit history will be negatively affected with the application of a Covid-19 payment break; if payment breaks can only be applied once throughout the lifecycle of a mortgage; and if he will make a statement on the matter. [37615/20]
• 2020-11-18
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the number of enforcement actions for breaches of the consumer protection code since July 2016, excluding the tracker mortgage scandal, that have been considered by the Central Bank in each year since then; the details of same without identifying the individual or firms in question; the reason none progressed to an enforcement action; and if he will make a statement on the matter. [37368/20]
• 2020-11-18
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the threshold that must be met for enforcement action to be commenced by the Central Bank for breaches of the consumer protection codes; if the current policy is to pursue other options first; and if he will make a statement on the matter. [37369/20]
• 2020-11-18
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his views on the lack of enforcement action for breaches of the consumer protection codes since July 2016 exclusive of the tracker mortgage scandal; if he has discussed this directly with the Governor of the Central Bank; and if he will make a statement on the matter. [37370/20]
• 2020-11-18
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if tax-paying pensioners on pensions alone have no entitlement to either earned income credits despite the Revenue Commissioners classification of pensions as earned income; his views on whether this amount to discrimination against the earned income of tax paying pensioners; his plans to address the matter; and if he will make a statement on the matter. [37371/20]
• 2020-11-17
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the amount of additional ring-fenced funding to be provided to domestic violence services under budget 2021 in order that services can respond adequately to increased incidence of domestic violence through Covid-19 and beyond; and if he will make a statement on the matter. [37129/20]
• 2020-11-17
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his plans to review the arrangements under the relationship framework in respect of the relationship between him and a bank (details supplied) in view of Covid-19 and the upcoming national economic plan; his views on whether the State-owned bank could offer business and personal loans at ECB interest rates; and if he will make a statement on the matter. [36730/20]
• 2020-11-17
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the total value in cash terms of the support availed of by a company (details supplied) under the temporary wage subsidy scheme; his views on whether this was an effective use of public funding in view of a recent report (details supplied); and if he will make a statement on the matter. [36731/20]
• 2020-11-17
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his views on the policy of banks requesting mortgage applicants to confirm whether their employer is seeking State Covid assistance through the employment wage subsidy scheme; his views on whether banks may use the publication of the list of firms availing of the scheme to deny entire cohorts of workers the opportunity to obtain mortgages; his plans to address the issue; and if he will make a statement on the matter. [36732/20]
• 2020-11-17
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he or the regulator have plans to develop a public information campaign to highlight the potential savings available through mortgage switching as outlined in a recent Central Bank report; and if he will make a statement on the matter. [36733/20]
• 2020-11-17
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if his Department has received a copy of the terms of reference for the strategic review being undertaken by a bank (details supplied); and if so, if he will publish the terms of reference without delay. [37112/20]
• 2020-11-17
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his plans to broaden the save-as-you-earn scheme out to financial institutions that take deposits but which may not be a bank. [37115/20]
• 2020-11-17
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his views on Ireland’s position on the indicative roadmap on the introduction of new EU own resources over the 2021 to 2027 period agreed by the EU on 10 November 2020 which includes a plastics-based contribution as of 2021, an emissions trading system-based own resource from 2023, possibly linked with a carbon border adjustment mechanism, a digital levy from 2023, a financial transactions tax-based own resource in addition to a financial contribution linked to the corporate sector or a new common corporate tax base from 2026; and if he will make a statement on the matter. [37116/20]
• 2020-11-12
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if his attention has been drawn to an anomaly relating to the Covid restrictions support scheme raised by an organisation (details supplied); his views on same; his plans to address the issue; and if he will make a statement on the matter. [36070/20]
• 2020-11-11
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance when the HSE will be in a position to resume issuing primary medical certificates in the context of the disabled drivers tax concession scheme, which was halted in 2020 as a result of a Supreme Court ruling; and if he will make a statement on the matter. [35531/20]
• 2020-11-11
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the reason the Central Bank has ceased to enforce the consumer protection code, as evidenced by the fact that the Central Bank conducted 26 enforcement actions for breaches of the code between July 2006 and July 2016 but since July 2016 has not conducted a single enforcement action for a breach of the code aside from enforcement actions related to the tracker mortgage scandal; and if he will make a statement on the matter. [35552/20]
• 2020-11-11
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the reason the Central Bank has been routinely renewing the licences of moneylenders annually for the past 17 years, including licences with associated interest rate charges of as high as 187%; his views on whether the Central Bank’s actions in approving these charges annually is consistent with its consumer protection role; and if he will make a statement on the matter. [35553/20]
• 2020-11-11
  VOTE
  Finance Bill 2020: Financial Resolutions

  • ✗ voted against the motion motion passed · 84–64
• 2020-11-11
  VOTE
  Finance Bill 2020

  A bill to provide for the imposition, repeal, remission, alteration and regulation of taxation, of stamp duties and of duties relating to excise and otherwise to make further provision in connection with finance including the regulation of customs; to amend Part 7 of the Emergency Measures in the Public Interest (Covid-19) Act 2020 and otherwise make provision for supports to certain sectors of the economy; and to provide for related matters.

  • ✗ voted against the motion motion passed · 85–64
• 2020-11-10
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if his attention has been drawn to the fact that on-course bookmakers are excluded from accessing the CRSS initiative on the basis that they do not possess a business premises; if his attention has been further drawn to the fact that on-course bookmakers pay significant rents for defined pitches at race courses; if his attention has been drawn to the fact that details relating to these arrangements are in the possession of Horse Racing Ireland; if he will ensure access to the scheme for on-course bookmakers; and if he will make a statement on the matter. [35257/20]
• 2020-11-03
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if the Revenue Commissioners will clarify the formula that was used to calculate the average net weekly pay under the terms of the TWSS for a person paid fortnightly; if the Revenue Commissioners has evidence obtained during its TWSS compliance programme or otherwise that would suggest that the formula artificially inflated the ARNWP compared to an employee who was paid on a weekly or a monthly basis; and if he will make a statement on the matter. [32462/20]
• 2020-11-03
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if the Revenue Commissioners attention was drawn to situations which have arisen for employees that were paid on a fortnightly basis under the TWSS in which the employee has been required to return moneys to their employer due to claims by some employers that the Revenue Commissioners formula as applied to workers paid every two weeks makes the employer pay a higher amount than the employee was entitled to under the terms of the scheme; if this is the case, if the Revenue Commissioners will indicate the number of employees impacted; and if he will make a statement on the matter. [32463/20]
• 2020-11-03
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if the Revenue Commissioners will set out the number of employees for whom employers accessed support through the TWSS for the final payment run under the terms of the scheme that were paid weekly, every two weeks and monthly in tabular form; and if he will make a statement on the matter. [32464/20]
• 2020-11-03
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if his attention has been drawn to an independent report (details supplied) detailing the benefit of the existing retail export scheme on supporting tourism in Ireland; if his attention has been further drawn to the fact that other EU countries such as Spain and France have been reducing their thresholds for comparable retail export schemes in recent years to better position them to attract shoppers to their markets; his views on whether the proposed changes to the retail export scheme threshold rate in the Brexit (Omnibus) Act will severely diminish the competitiveness of tourist focused retailers nationwide, but particularly those in the tourism regions throughout Ireland with a high dependency on returning the United States, Canadian, Chinese and other established tourists; and if he will make a statement on the matter. [32653/20]
• 2020-11-03
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he will refrain from signing the commencement order of the Brexit (Omnibus) Act in order to provide an opportunity to review the amendments relating to the retail export scheme and make the necessary adjustments to minimise the impact on the existing tourist base whilst still addressing the concerns raised surrounding UK usage of the scheme; if he will retain the current threshold level at €0.01; and if he will make a statement on the matter. [32654/20]
• 2020-11-03
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his views on reports that a company (details supplied) has paid €700 million in tax-free dividends to its parent company in the three years since the acquisition and did not have to pay corporation tax in 2019 despite revenue of €178.7 million and an operating profit of €74.5 million; if he will bring forward plans to address this matter; and if he will make a statement on the matter. [32655/20]
• 2020-11-03
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the reason the deadline for the completion of a deal with NAMA’s preferred bidder for the development of the former Irish Glass Bottle site in Dublin was allowed to lapse; the reason an extension to complete the deal appears to have been granted to the preferred bidder; if the recent addition of a company (details supplied) as a joint-venture partner with another company is the cause for the delay in the completion of the deal; his views on the delay; and if he will make a statement on the matter. [33154/20]
• 2020-11-03
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his views on correspondence of 23 September 2020 issued to his office; if he will consider introducing measures in the Finance Bill to modify the benefit in kind in terms of use of the small benefit exemption gift card initiative with a current limit of €500 in order that the benefit remains in the State; if he will consider limiting the use of the scheme to those gift card companies that prohibit international spend in the interests of supporting retail jobs and businesses across the State; and if he will make a statement on the matter. [33364/20]
• 2020-11-03
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his views on correspondence of 23 September 2020 (details supplied) issued to his office; if he will consider introducing measures in the Finance Bill to modify the benefit in kind in terms of use of the small benefit exemption gift card initiative with a current limit of €500 in order that the benefit remains in the State; if he will consider limiting the use of the scheme to those gift card companies that prohibit international spend in the interests of supporting retail jobs and businesses across the State; and if he will make a statement on the matter. [33387/20]
• 2020-11-03
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his views on the recent reported comments (details supplied) by the ECB head of banking supervision regarding the payment breaks; his further views the need to return to the payment break arrangement prior to 1 October 2020 in view of the recent level 5 lockdown; his plans to meet the Central Bank and pillar banks to discuss this issue; and if he will make a statement on the matter. [33629/20]
• 2020-11-03
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance when he last spoke to the Minister for Social Protection with regard to the functioning of the EWSS; if he has spoken to the Minister with regard to the recent Central Bank economic letter (details supplied) which cites the need allow wage-subsidy-supported workers who face a material risk of job loss in the future to engage with active labour market programmes, including retraining and help with job search; his plans to include a training element to the EWSS; and if he will make a statement on the matter. [33631/20]
• 2020-10-22
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if his attention has been drawn to the fact that a bank (details supplied) is requesting information from mortgage applicants to confirm whether or not their salaries are supported through the EWSS; if his attention has further been drawn to the difficulties employees have in obtaining such information from their employer; if employees are entitled to have such information under the terms of the scheme; and if he will make a statement on the matter. [32125/20]
• 2020-10-20
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the number of businesses and employees respectively on the employment wage subsidy scheme, EWSS, in County Louth; and if he will make a statement on the matter. [31482/20]
• 2020-10-20
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the percentage and number of employees on the employment wage subsidy scheme, EWSS, receiving a full wage top-up contribution from their employers; the percentage and number of employees on the EWSS receiving a partial wage top-up from their employers; the percentage and number of employees on the EWSS receiving no top-up of their wages; and if he will make a statement on the matter. [31483/20]
• 2020-10-20
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the number and percentage of employees respectively on the lower and higher rate of employment wage subsidy scheme, EWSS, in tabular form; and if he will make a statement on the matter. [31484/20]
• 2020-10-20
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the status of his plans to reform the employment wage subsidy scheme, EWSS; and if he will make a statement on the matter. [31485/20]
• 2020-10-20
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the status of the compliance programme for the employment wage subsidy scheme, EWSS; the number of employers that have been inspected; the number of cases requiring further investigation; the number of employers that have been sanctioned; and if he will make a statement on the matter. [31486/20]
• 2020-10-20
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the status of the staycation subsidy grant; if the projected cost of the scheme has changed in view of level 3 restrictions; and if he will make a statement on the matter. [31488/20]
• 2020-10-15
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if a bank (details supplied) has been awarded State contracts in each of the years 2016 to 2019 and to date in 2020; and if he will make a statement on the matter. [30814/20]
• 2020-10-15
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance outcome of his recent meeting with a bank (details supplied), in particular the outcome of his conversation with the bank regarding the recent statement by its parent company that it was reviewing the position of the bank in the market here; if he has seen the terms of reference for the review; and if he has further meetings planned. [30815/20]
• 2020-10-15
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if the Central Bank plans to update the code of practice governing bank branch closures (details supplied) that would ensure that, at a minimum, an impact assessment is carried out that would include among other things extending the notice period of branch closures to six months and inserting a 12 month notice of closure for a branch that is the last branch in a particular area. [30816/20]
• 2020-10-15
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if the recent actions of a bank (details supplied) in closing four branches are in compliance with provision 3.12 of the 2012 consumer protection code; his views that the consumer protection code should be updated to protect staff and consumers that rely on branch banking including consumers in areas with poor broadband connectivity. [30817/20]
• 2020-10-06
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he will provide a copy of all correspondence between an association (details supplied) and his Department, including offices of all Ministers of State under the aegis of his Department, from 1 June 2017 to the 30 September 2020; and if he will make a statement on the matter. [28313/20]
• 2020-09-29
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance to outline his views on the pre-budget statement from an organisation (details supplied); his views on the need for a multi-year stimulus; and if he will make a statement on the matter. [26797/20]
• 2020-09-29
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his views on a recent Central Bank report on household wealth; his views on the growth in the net wealth of the top 20% of households from €560,000 to €853,000; and if he will consider adjusting taxation measures to increase revenue from the top 10% quintile of households to help fund the Covid-19 recovery. [26798/20]
• 2020-09-29
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the way in which he plans to avail of the favourable debt dynamics as cited in the recent Central Bank Governor’s pre-Budget letter; his views on the need to retain a long-term perspective regarding the social return from high-quality public investment; and if he will make a statement on the matter. [26799/20]
• 2020-09-29
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his views on the need for involvement of social partners to ensure the effective oversight and implementation of taxpayer funded support to businesses via the employment wage subsidy scheme; if he has examined the operation of such schemes in Germany and other EU countries; if not, if a commitment will be given to doing so in the context of the promise of a German kurzarbeit scheme as part of the July stimulus; and if he will make a statement on the matter. [26738/20]
• 2020-09-29
  PQ
  Asked Enterprise

  Deputy Ged Nash asked the Tánaiste and Minister for Enterprise, Trade and Employment his views on the need for targeting of public expenditure supports to recipient firms and-or elements of equity in the form of upside or clawback for the State built into the grant support as cited in the Central Bank Governor's pre-budget letter; if he plans to discuss such proposals with the Minister for Finance and the Minister for Public Expenditure and Reform, respectively; and if he will make a statement on the matter. [26740/20]
• 2020-09-22
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his plans to relax the income tax returns and CRO deadline, respectively to ensure no business is penalised for a late submission during Covid-19; and if he will make a statement on the matter. [24811/20]
• 2020-09-22
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated additional revenue that would be raised by increasing the 2% stamp duty charged on residential property deals worth more than €1 million to 17% in line with the rate in the UK; his views on the appraisal by the Tax Strategy Group that the current rate is low; the action he plans to take in Budget 2021 to address the matter; and if he will make a statement on the matter. [25121/20]
• 2020-09-22
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated additional revenue that would be raised by ending the current BIK rate for non-electric vehicles; and if he will make a statement on the matter. [25123/20]
• 2020-09-16
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the number of persons with annual income levels by category (details supplied) in the most recent year for which full data is available, in tabular form. [24213/20]
• 2020-09-16
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the number of persons with annual income levels by category (details supplied) that received tax relief on their personal income for contributions to a pension, in tabular form. [24214/20]
• 2020-09-16
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the gross amount of tax relief provided for pension contributions in each of the past five years for which full figures are available, in tabular form. [24215/20]
• 2020-09-15
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the status of the take-up of the TLTRO III by Irish pillar banks individually and collectively; the way in which this compares with the current EU average; and if he will make a statement on the matter. [23730/20]
• 2020-09-15
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the advice received by his officials regarding the revised help-to-buy scheme announced in the July stimulus package; the projected deadweight cost of the scheme; and if he will make a statement on the matter. [23731/20]
• 2020-09-15
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the cost to Exchequer of removing stamp duty on credit cards; his views on removing stamp duty in view of safety concerns regarding the use of cash as a result of Covid-19; and if he will make a statement on the matter. [23732/20]
• 2020-09-15
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the anticipated savings to the Exchequer in 2021, in tabular form, from the ending the employment and investment incentive, the key employee engagement programme, the special assignee relief programme and the foreign earnings deduction; and if he will make a statement on the matter. [23733/20]
• 2020-09-15
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the anticipated savings to the Exchequer in 2021 from the ending rent-a-room relief; and if he will make a statement on the matter. [23734/20]
• 2020-09-15
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the cost of fossil fuel subsidies per year since 2016; the anticipated savings to the Exchequer in 2021 from eliminating damaging fossil fuel subsides; and if he will make a statement on the matter. [23735/20]
• 2020-09-15
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the revenue accrued or spent from reversing the current applicable tax rate for benefit-in-kind, BIK, for company cars in order that an increase in business kilometres driven is matched by increased taxation, that is, 0 km to 24,000 km at 6% and 24,000 km to 32,000 km at 12% and so on in 2021; the way in which this compares with the existing system in tabular form; and if he will make a statement on the matter. [23736/20]
• 2020-09-15
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated savings to the Exchequer from ending relief to conventional hybrids in 2021; and if he will make a statement on the matter. [23737/20]
• 2020-09-15
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated impact on the Exchequer in 2021 from the introduction of the worldwide harmonised light vehicles test procedure, WLTP, as cited in 2019; the additional revenue accrued or expended as a result of the change; and if he will make a statement on the matter. [23738/20]
• 2020-09-15
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated saving to the Exchequer in 2021 from reducing the cap on BIK relief for electric cars from €50,000 to €35,000; and if he will make a statement on the matter. [23739/20]
• 2020-09-15
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated cost or saving to the Exchequer in 2021 from applying alternative tax regime for VRT that would see the number of VRT bands increase from 11 to 14 as set out by the Tax Strategy Group 2020; if he will provide a comparison with the existing VRT system in tabular form; and if he will make a statement on the matter. [23740/20]
• 2020-09-15
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the additional revenue raised from a reduction in the threshold on the value of Irish property owned to €2 million from €5 million; and if he will make a statement on the matter. [23741/20]
• 2020-09-15
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the additional revenue raised from a reformed domicile levy of €400,000 per year on Irish domiciled persons who have a worldwide income greater than €1 million, own Irish property greater than €2 million and pay €300,000 or less in Irish income tax; and if he will make a statement on the matter. [23742/20]
• 2020-09-15
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the additional revenue raised from a doubling of the domicile levy from €200,000 to €400,000 under the existing criteria; and if he will make a statement on the matter. [23743/20]
• 2020-09-15
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated cost to revenue of returning the new EWSS to the payment levels and thresholds that previously existed under the TWSS; if he will provide a comparison between returning to the previous TWSS rates and the current EWSS rates in tabular form; and if he will make a statement on the matter. [23744/20]
• 2020-09-15
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the indicative cost to the Exchequer to repurchase a shareholding in a company at percentage rates (details supplied) in tabular form. [23747/20]
• 2020-09-15
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the cost to the Exchequer relating to governance and regulation of the financial services industry; the potential estimated revenue accrued from a levy at 0.5% and 1% on turnover for the financial services industry; and if he will make a statement on the matter. [23748/20]
• 2020-09-15
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated cost to the Exchequer in 2020 and 2021 of the e-worker tax relief; and if he will make a statement on the matter. [23749/20]
• 2020-09-15
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the number of Exchequer funded projects over €1 billion overseen by his Department; the expected rise in cost in both numerical amount and percentage terms in tabular form, and delays as result of Covid-19; and if he will make a statement on the matter. [24309/20]
• 2020-09-09
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the projected deficit for 2020 on the basis of revenue receipts to date based on the Exchequer returns for August 2020; if he will provide updated projections for revenue across the various tax heads; and if he will make a statement on the matter. [22927/20]
• 2020-09-09
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated cost of the temporary wage subsidy scheme in 2020; the projected cost if it had been retained for the rest of the year; the number of employers that accessed the scheme; the number of employees who have been supported; and if he will make a statement on the matter. [22928/20]
• 2020-09-09
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the projected cost of the employment wage subsidy scheme in 2020 and 2021; the projected cost if it had been retained at the same rate as the temporary wage subsidy scheme; the number of employers that have accessed the scheme; the number of employees who have been supported; the estimated full-year cost for 2021 if it were extended for the rest of the year; and if he will make a statement on the matter. [22929/20]
• 2020-09-09
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the projected yield in 2021 from ending the refundable aspect of the research and development tax credit; and if he will make a statement on the matter. [22930/20]
• 2020-09-09
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the projected yield from abolishing relief under section 604A; the cost to date to the Exchequer annually of this relief; and if he will make a statement on the matter. [22933/20]
• 2020-09-09
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the projected yield from every €1 per tonne increase in the carbon tax; the estimated yield if there were a €10 increase in 2021; and if he will make a statement on the matter. [22934/20]
• 2020-09-09
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the number of persons who availed of the cycle to work scheme in each of the years 2017 to 2019 and to date in 2020; the cost of the scheme in each of the years; the number of persons who accessed the maximum amount of tax relief in each of those years; the average tax relief in each year; and if he will make a statement on the matter. [22935/20]
• 2020-09-09
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the rationale for the increase in the amount of tax relief available under the cycle to work scheme to €1,500 for pedelecs and ebikes and €1,250 for all other bicycles; and if he will make a statement on the matter. [22936/20]
• 2020-09-09
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the tax reliefs exempted from the high-income individual restriction; the estimated additional yield if those reliefs were not exempted; and if he will make a statement on the matter. [22937/20]
• 2020-09-09
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated impact of the July stimulus proposals on the Exchequer deficit for 2020 and 2021; the breakdown of the impact by individual tax heads; and if he will make a statement on the matter. [22938/20]
• 2020-09-09
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated yield to the Exchequer from reducing pension relief to the standard rate in 2021; and if he will make a statement on the matter. [22940/20]
• 2020-09-09
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the most up-to-date estimate of the deficit for 2020 and 2021 based on current analysis; and if he will make a statement on the matter. [22941/20]
• 2020-09-09
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated Exchequer borrowing requirement for 2020 and 2021 based on current analysis; and if he will make a statement on the matter. [22942/20]
• 2020-09-08
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance when the Revenue Commissioners will complete and publish its review of the operation of section 114 of the Taxes Consolidation Act 1997 regarding the deduction for tax purposes for valid expenses incurred in the performance of the employment duties of certain categories of PAYE workers; and if he will make a statement on the matter. [21545/20]
• 2020-09-08
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the way in which the pandemic stabilisation and recovery fund will operate; the nature of the investment the fund has undertaken to date; the criteria applied to inform investment decisions; and if he will make a statement on the matter. [21546/20]
• 2020-07-30
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the names and salaries of his special advisers; and the salaries paid to each Minister and Minister of State in his Department. [19721/20]
• 2020-07-30
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his plans to set a maximum duration for individual companies availing of the proposed employment wage subsidy scheme; if a review and compliance audit will be included; and if he will make a statement on the matter. [20472/20]
• 2020-07-30
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his plans for a broader compliance and auditing of the proposed employment wage subsidy scheme; and if he will make a statement on the matter. [20473/20]
• 2020-07-30
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his plans to protect the employment wage subsidy scheme from significant waste and abuse of funds in view of the warning from his officials regarding the temporary wage subsidy scheme; and if he will make a statement on the matter. [20474/20]
• 2020-07-30
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his plans for training or job transfer measures as part of the employment wage subsidy scheme as is included in the German scheme; his plans to ensure eligibility to the scheme is conditional on the production of agreed training and reskilling plans of each employee to improve the comparatively low rate of in-work training and increase productivity here; and if he will make a statement on the matter. [20475/20]
• 2020-07-30
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his plans to protect existing workers from displacement or loss of income from the employment wage subsidy scheme; his plans to exclude temporary agency workers, those holding a work contract with another employer and trainees from the new scheme; and if he will make a statement on the matter. [20476/20]
• 2020-07-30
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his plans to ensure compulsory and conditional top-ups to the full amount of an employee's pre-existing wage for those employers availing of the employment wage subsidy scheme; and if he will make a statement on the matter. [20477/20]
• 2020-07-30
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his plans to make access to the employment wage subsidy scheme conditional on respect for workers' rights such as no outstanding or unimplemented WRC adjudications of Labour Court recommendations, compliance with an ERO if applicable and commitment to collective bargaining and-or collective agreements; and if he will make a statement on the matter. [20478/20]
• 2020-07-30
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the steps he will take to help retain lines of credit for mortgages to persons who will be availing of the employment wage subsidy scheme; and if he will make a statement on the matter. [20479/20]
• 2020-07-30
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the measures that are being put in place to ensure employees in firms availing of the employment wage subsidy scheme are protected from economic dismissal; if employers availing of the scheme will be obliged to inform workers' representatives and Revenue in the case of a planned dismissal; if they will lose the wage subsidy for such workers during the agreed notice period; and if he will make a statement on the matter. [20480/20]
• 2020-07-30
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his plans for a clawback mechanism in cases in which an employer availing of the employment wage subsidy scheme makes over 20% of staff redundant when using the scheme in circumstances in which the redundancies were not agreed with a recognised trade union; and if he will make a statement on the matter. [20481/20]
• 2020-07-30
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he received advice from his officials regarding the distributional impact of the stay and spend incentive; if persons in the lower tax bracket or higher income tax bracket are more likely to avail of the scheme; and if he will make a statement on the matter. [20482/20]
• 2020-07-30
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his plans to attach eligibility conditions pertaining to employment rights and conditions for employers availing of the stay and spend incentive; his plans for a sectorial oversight mechanism with the involvement of recognised trade unions to ensure the effective implementation of this policy with respect to workers’ rights; and if he will make a statement on the matter. [20483/20]
• 2020-07-30
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the status of his discussion with the Tánaiste and Minister for Business, Enterprise and Innovation regarding the proposed eligibility criteria for the stay and spend incentive; his plans to end the effective employer veto of joint labour committees for the hospitality sector to ensure workers in businesses benefiting from the scheme are protected and fairly remunerated; and if he will make a statement on the matter. [20484/20]
• 2020-07-30
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his plans for an enhanced corporate tax loss relief to provide additional liquidity supports for businesses; and if he will make a statement on the matter. [20485/20]
• 2020-07-30
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his plans for an income tax relief for self-employed persons to provide liquidity; and if he will make a statement on the matter. [20486/20]
• 2020-07-30
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he will provide details relating to the issue of liability for income tax on employees availing of the temporary wage subsidy scheme; the way in which the liability for tax owed will be treated; and if he will make a statement on the matter. [20487/20]
• 2020-07-30
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he will provide details relating to the issue of liability for income tax on employees availing of the pandemic unemployment payment; the way in which the liability for tax owed will be treated; and if he will make a statement on the matter. [20488/20]
• 2020-07-30
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the number of employers that have returned payments made by the Revenue Commissioners under the temporary wage subsidy scheme since its inception; the amount in cash terms that has been returned to date; and if he will make a statement on the matter. [20489/20]
• 2020-07-30
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the number of compliance inspections for the temporary wage subsidy scheme; the number of Departmental staff who have been assigned to compliance duties; and if he will make a statement on the matter. [20490/20]
• 2020-07-30
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance when the databank of his Department was last updated (details supplied); and if he will make a statement on the matter. [20491/20]
• 2020-07-30
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the steps he has taken with the banking sector to ensure that it is retaining lines of credit for mortgages to persons (details supplied) who are on the temporary wage subsidy scheme; and if he will make a statement on the matter. [20492/20]
• 2020-07-28
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if a copy of the briefing documents provided to him upon his appointment to his Department will be provided; and if he will make a statement on the matter. [18722/20]
• 2020-07-28
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the number of employers using the temporary wage subsidy scheme entering €0.01 on the system; and if he will make a statement on the matter. [18723/20]
• 2020-07-28
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his views on the proposed EU digital tax; and if he will make a statement on the matter. [18724/20]
• 2020-07-28
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his views on the recent agreement regarding the European recovery fund; and if he will make a statement on the matter. [18725/20]
• 2020-07-28
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if social conditionality as implemented in other EU countries has been attached to the July stimulus package; and if he will make a statement on the matter. [18726/20]
• 2020-07-28
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the status of his discussions with other Ministers regarding the implementation of a cross-Departmental insurance reform agenda; the deadline for completion of insurance reforms outlined in the Programme for Government; and if he will make a statement on the matter. [18727/20]
• 2020-07-21
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the percentage of employees on the temporary wage subsidy scheme receiving a top-up amount between €1 to €100 at intervals of €10, in tabular form; if he plans to introduce compulsory top-up payments similar to comparative EU wage subsidy schemes; and if he will make a statement on the matter. [16868/20]
• 2020-07-21
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the status of the compliance programme introduced last month to ensure correct operation of the temporary wage subsidy scheme; the number of firms audited to date as a percentage of those currently availing of the scheme; the number of breaches found to date; and if he will make a statement on the matter. [16869/20]
• 2020-07-21
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the status of his latest meeting with individual banks; the details of his discussions with the banks on the charging of interest to customers on Covid-19 mortgage payment breaks; if he directed the banks to cease charging interest on mortgage payment breaks; and if he will make a statement on the matter. [16870/20]
• 2020-07-21
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his plans to follow other EU countries in prohibiting firms availing of the temporary wage subsidy scheme from dismissals on economic grounds; if he will seek the full repayment of the compensation per each employee in the case of dismissal on economic grounds; if he will oblige employers to reach an agreement with trade unions or other worker representatives in the case of large-scale dismissals, that is, of 20-plus employees, on economic grounds; and if he will make a statement on the matter. [16871/20]
• 2020-07-21
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he will oblige firms availing of the temporary wage subsidy scheme to include a compulsory retraining or reskilling plan for their employees as with comparative schemes in other EU countries; if he will consider introducing an in-work training subsidy to support such measures; and if he will make a statement on the matter. [16872/20]
• 2020-07-21
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his views on the judgment of the General Court of the European Union on the appeal by Ireland and a company (details supplied) against the €13 billion tax ruling by the European Commission; the legal expenses on the case to date; and if he will make a statement on the matter. [16873/20]
• 2020-07-21
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his views on reported plans of the European Commission to reduce multinational tax avoidance using Article 116 of the Treaty on the Functioning of the European Union; his further views on such measures to clamp down on multinational tax avoidance in his new role as President of the Eurogroup; and if he will make a statement on the matter. [16874/20]
• 2020-07-16
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his plans for a new credit unions Act; his views on the recommendations from a recent report (details supplied) by an organisation; if he will amend the Credit Unions Acts 1997-2012 to allow additional financing for credit unions for social housing; and if he will make a statement on the matter. [16291/20]
• 2020-07-16
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his plans to reform the temporary wage subsidy scheme into a short-term work and training scheme akin to the German Kurzarbeit model; and if he will make a statement on the matter. [16292/20]
• 2020-07-16
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his views on the projected deficit figure of €23 billion to €30 billion for 2020 based on the stability programme update in April 2020 in view of recent positive corporation tax and income tax revenue receipts; the breakdown of the projected deficit figure for 2020 based on updated figures for general government expenditure and general government revenue; and if he will make a statement on the matter. [16293/20]
• 2020-07-16
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the action he plans to take to address the accrual of interest on mortgage payment breaks; his views on the Central Bank and European Banking Authority advice relating to the charging of interest on mortgage payment breaks; if he plans to pass legislation to prevent the charging of interest during mortgage payment breaks in line with other EU countries; and if he will make a statement on the matter. [16289/20]
• 2020-07-16
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his plans to use his new position as Eurogroup President to seek a mutualisation of debt and the creation of perpetual bonds to fund the post-Covid-19 EU recovery; if he will seek an expansion of the European recovery fund; the current EU funding streams available for draw down; the amount drawn down to date in tabular form; and if he will make a statement on the matter. [16290/20]
• 2020-07-07
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the number of agency staff employed by a bank (details supplied) in which the State is a majority shareholder;; and if he will make a statement on the matter. [14204/20]
• 2020-07-07
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his plans to increase general spending as a percentage of GDP in view of the low rate here when compared to the European Union 27; if general spending will be increased and sustained in line with the eurozone average during the lifetime of the Government; and if he will make a statement on the matter. [14587/20]
• 2020-07-07
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the status of his plans to manage the public finances to ensure necessary investment in infrastructure and skills required to enhance competitiveness as outlined in the programme for Government; and if he will make a statement on the matter. [14588/20]
• 2020-07-07
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his plans for a lower VAT rate for the tourism sector; his views on the findings from the 2018 OECD economic survey of Ireland report which recommended that preferential VAT rates be eliminated and lower rates for discretionary categories of expenditure, for example, hotel and restaurants are regressive; and if he will make a statement on the matter. [14589/20]
• 2020-07-07
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his plans for a lower VAT rate for the tourism sector in view of the July 2018 report of his Department stating the regressive nature of the reduction; and if he will make a statement on the matter. [14590/20]
• 2020-07-07
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his plans to extend the temporary wage subsidy scheme beyond the scheduled deadline; if he plans a comprehensive audit of companies receiving the scheme to ensure they have met the stated criteria; and if he will make a statement on the matter. [14591/20]
• 2020-07-07
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his plans to move to a more sustainable tax environment as stated in the programme for Government in view of potential international corporation and digital tax changes; and if he will make a statement on the matter. [14592/20]
• 2020-07-07
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his plans to increase purely domestic activity as indicated by GNI as part of a more sustainable tax environment outlined in the programme for Government in view of identified external market risks such as Brexit and increased trade tensions; and if he will make a statement on the matter. [14593/20]
• 2020-07-07
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the timeline for the establishment of a commission on welfare and taxation as outlined in the Programme for Government; and if he will make a statement on the matter. [14594/20]
• 2020-07-07
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance when he plans to bring forward legislation for the local property tax on the basis of fairness as outlined in the programme for Government; his plans to increase the local property tax yield on the basis of fairness in view of the comparative low local property tax yield as cited in the 2019 report (details supplied) by his Department; if he plans to bring the yield of the tax in line with the EU average; and if he will make a statement on the matter. [14595/20]
• 2020-07-07
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his plans to enable and support the credit union movement to grow as outlined in the programme for Government; the way in which he plans to help credit unions deliver an expanded range of community banking services; and if he will make a statement on the matter. [14596/20]
• 2020-07-07
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his plans for a national recovery fund; if he plans to use windfall gains as identified in the programme for Government to reduce borrowing requirements; his views on whether such windfall gains would be more appropriately utilised as part of a national recovery fund; and if he will make a statement on the matter. [14597/20]
• 2020-07-07
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the way in which he plans to utilise taxation measures to close the deficit as outlined in the programme for Government; if he plans to predominantly use progressive or regressive taxation measures to achieve same; and if he will make a statement on the matter. [14598/20]
• 2020-07-07
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his plans to focus tax rises on behavioural taxes with negative externalities such as carbon tax, sugar tax and plastics as outlined in the programme for Government; his views on whether the cited behavioural taxes are not a sustainable source of revenue in view of the fact the stated objective of the tax is to reduce consumption of the good producing the negative externality; his further views on whether these taxation measures match the broader aim to achieve a sustainable tax environment as outlined in the programme for Government; and if he will make a statement on the matter. [14599/20]
• 2020-07-07
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his plans to review capital gains tax in each budget over the next five years; his views on the matter (details supplied) by the tax strategy group 2020 relating to the tax; and if he will make a statement on the matter. [14600/20]
• 2020-07-07
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his plans to increase the self-employed earned income tax credit with the employee tax credit as outlined in the Programme for Government; and if he will make a statement on the matter. [14601/20]
• 2020-07-07
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his plans to review the rate and threshold of capital acquisition taxation; and if he will make a statement on the matter. [14602/20]
• 2020-07-07
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his plans to ameliorate the USC surcharge applied to self-employed income; and if he will make a statement on the matter. [14603/20]
• 2020-07-07
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his plans for income tax credits and bands to be indexed linked to earnings as outlined in the programme for Government; and if he will make a statement on the matter. [14604/20]
• 2020-07-07
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his views on the programme for Government plan for no income tax or USC rates over the lifetime of the Government; if he is committed to no increase in income tax or USC rates for the top 5% of earners; and if he will make a statement on the matter. [14605/20]
• 2020-07-07
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his views on a recent European Commission report (details supplied); his views on whether the programme for Government reflects the recommendation of the European Commission; and if he will make a statement on the matter. [14606/20]
• 2020-07-07
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his plans to increase the home carer tax credit as outlined in the programme for Government; and if he will make a statement on the matter. [14607/20]
• 2020-07-07
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the status of the national register of beneficial owners; his views on the European Commission recommendation in a recent report (details supplied); the way in which he plans to monitor the quality of the information provided and the effectiveness of the register; and if he will make a statement on the matter. [14608/20]
• 2020-07-07
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his plans to implement the Roadmap on Corporation Tax Reform; and if he will make a statement on the matter. [14609/20]
• 2020-07-07
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his plans to increase the take-up of the research and development tax credit by small domestic companies; the take-up rate for micro, small, medium and large companies, respectively in tabular form; and if he will make a statement on the matter. [14610/20]
• 2020-07-07
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his plans to assess the code of conduct on mortgage arrears, including the available suite of alternative repayment arrangements and ensure that it has full legal effect as outlined in the programme for Government; and if he will make a statement on the matter. [14612/20]
• 2020-07-07
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the timeline for the introduction of the senior executive accountability regime to deliver heightened accountability with the banking system as outlined in the programme for Government; and if he will make a statement on the matter. [14613/20]
• 2020-07-07
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his plans to work with the banking industry and non-bank lenders to support customers during and after the Covid-19 crisis as outlined in the programme for Government; his plans to support customers by working with banks to reduce the high rates of interest compared to the eurozone average for personal and commercial loans; and if he will make a statement on the matter. [14614/20]
• 2020-07-07
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his plans to review the motor taxation regime to ensure that it adequately captures the harm caused by nitrogen oxide and sulphur oxide emissions; and if he will make a statement on the matter. [14615/20]
• 2020-07-07
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his plans to increase and hypothecate all additional carbon tax revenue as outlined in the programme for Government; and if he will make a statement on the matter. [14616/20]
• 2020-07-07
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his plans to introduce a set of well-being indices to create a well-rounded holistic view of the way in which society here is faring as outlined in the programme for Government; and if he will make a statement on the matter. [14617/20]
• 2020-07-07
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his plans to develop and incorporate measures relating to the distribution of wealth into the budgetary process; and if he will make a statement on the matter. [14619/20]
• 2020-07-07
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his plans to incorporate national satellite accounts into the budgetary process; and if he will make a statement on the matter. [14621/20]
• 2020-06-23
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance when the national economic dialogue will be held in 2020; and if he will make a statement on the matter. [11683/20]
• 2020-06-23
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the status of the implementation of the VAT compensation refund scheme; the number of recipients; the amount of VAT refunded to date; and if he will make a statement on the matter. [11684/20]
• 2020-06-23
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if his attention has been drawn to the plans of a bank (details supplied) to close a service in County Kilkenny in view of the fact the State is a shareholder in the bank; his views on this development; and if he will make a statement on the matter. [11948/20]
• 2020-06-16
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance his plans to address the withdrawal of mortgage approval for those availing of the temporary wage subsidy scheme; and if he will make a statement on the matter. [10577/20]
• 2020-06-16
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if his attention has been drawn to the number of cases that have had mortgage approval withdrawn as a result of being on the temporary wage subsidy scheme; if he has made formal contact with lending institutions regarding this matter; if so, the response; and if he will make a statement on the matter. [11224/20]
• 2020-06-16
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if he will consider a clawback mechanism for employers availing of the temporary wage subsidy scheme, which subsequently laid off substantial numbers of their staff; and if he will make a statement on the matter. [11281/20]
• 2020-06-16
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if his attention has been drawn to a survey by an organisation (details supplied) that states that 49% of companies surveyed stated their intention to continue to pay bonuses in 2020; his views on whether companies that avail of State aid such as the temporary wage subsidy scheme should postpone the payment of bonuses; and if he will make a statement on the matter. [11282/20]
• 2020-06-16
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated revenue that would be raised from a reduction in the thresholds for capital acquisitions tax on inheritance and gifts to €280,000 for group A, €30,000 for group B and €15,000 for group C, respectively; the estimated revenue that would be raised at these new thresholds from increasing the rate of the tax applied at these thresholds at percentage rates (details supplied), in tabular form; and if he will make a statement on the matter. [11403/20]
• 2020-06-16
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated revenue that would be raised from an increase in capital gains tax at each percentage point from 33% to 40%, respectively; the estimated additional revenue that would be raised at each of these rates by ending the three-year capital gains tax exemption for real estate investment trusts, in tabular form; and if he will make a statement on the matter. [11404/20]
• 2020-06-16
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated revenue that would be raised from an increase in the dividend withholding tax on real estate investment funds, REITs, and Irish real estate funds, IREFs, to 40%; and if he will make a statement on the matter. [11433/20]
• 2020-06-16
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated revenue that would be raised from a minimum effective rate of corporation tax of 12.5%; and if he will make a statement on the matter. [11434/20]
• 2020-06-16
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated revenue that would be raised from an increase to 35% in the minimum effective tax rate of those earning more than €200,000, €300,000 and €400,000 per annum, respectively; and if he will make a statement on the matter. [11435/20]
• 2020-06-16
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated revenue that would be raised by abolishing the special assignee relief programme; and if he will make a statement on the matter. [11436/20]
• 2020-06-16
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated revenue that would be accrued from a wealth tax for the wealthiest 1%, 2.5% and 5% at a rate of 0.5%, 1%, 2% and 2.5%, respectively; and if he will make a statement on the matter. [11438/20]
• 2020-06-16
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated revenue that would be accrued from discontinuing the remittance basis of taxation for income tax and capital gains tax; and if he will make a statement on the matter. [11440/20]
• 2020-06-16
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated revenue that would accrue by supplementing the existing 183 and 280-day test for determining the tax residence of a person with additional criteria relating to a permanent home and his or her centre of vital interests; and if he will make a statement on the matter. [11449/20]
• 2020-06-16
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated revenue that would be raised from a reinstatement of an 80% windfall tax on lands rezoned for housing purposes; and if he will make a statement on the matter. [11452/20]
• 2020-06-16
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated revenue that would be raised from a reintroduction of the second home levy at a rate of €250, €500, €750 and €1,000, respectively; and if he will make a statement on the matter. [11462/20]
• 2020-06-16
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the revenue that would be raised from a levy on empty home properties at a rate of €200, €350 and €500, respectively; and if he will make a statement on the matter. [11463/20]
• 2020-06-16
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the revenue that would be raised from a new site value tax on underdeveloped land at €500, €1,000 and €2,500 per hectare, respectively; and if he will make a statement on the matter. [11464/20]
• 2020-06-16
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the revenue that would be raised by making all discretionary tax reliefs available only at the standard 20% rate; and if he will make a statement on the matter. [11465/20]
• 2020-06-16
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the revenue that would be raised from an insurance windfall tax on the profits of insurance companies levied at a rate at each percentage point from 1% to 5%, respectively; and if he will make a statement on the matter. [11466/20]
• 2020-06-16
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated revenue that would be raised by equalising duty on petrol and diesel to the higher rate over a three year period; and if he will make a statement on the matter. [11470/20]
• 2020-06-16
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the estimated revenue that would be raised by equalising the electricity tax rates for business and non-business customers; and if he will make a statement on the matter. [11471/20]
• 2020-05-27
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance the status of arrears owed to employers under the TWSS relating to employees that were rehired since 1 May 2020; and if he will make a statement on the matter. [7725/20]
• 2020-05-27
  PQ
  Asked Business

  Deputy Ged Nash asked the Minister for Business, Enterprise and Innovation her plans to amend the current Covid-19 business supports to ensure direct, targeted and low-cost finance to micro and small businesses; if she has considered a tapered scheme of support for businesses relating to company size; and if she will make a statement on the matter. [7490/20]
• 2020-05-20
  PQ
  Asked Finance

  Deputy Ged Nash asked the Minister for Finance if employees enrolled in the TWSS will have non-statutory deductions automatically reapplied after exiting the scheme while remaining in employment; and if he will make a statement on the matter. [6619/20]
• 2015-11-25
  VOTE
  Finance Bill 2015 · 2 divisions

  A bill to provide for the imposition, repeal, remission, alteration and regulation of taxation, of stamp duties and of duties relating to excise and otherwise to make further provision in connection with finance including the regulation of customs.

  • ✓ voted for the motion motion passed · 78–45
  • ✗ voted to reject an amendment to the bill motion failed · 43–74
• 2015-11-05
  VOTE
  Finance Bill 2015

  A bill to provide for the imposition, repeal, remission, alteration and regulation of taxation, of stamp duties and of duties relating to excise and otherwise to make further provision in connection with finance including the regulation of customs.

  • ✓ voted for the motion motion passed · 69–41