Michael Lowry

Independent · Tipperary North

Activity on Finance — 152 events (12 lobbying · 112 questions · 59 votes) full profile →

• 2026-04-14
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Tánaiste and Minister for Finance whether he will consider making employer participation in schemes mandatory where requested by an employee; if he will consider reforming the schemes to allow employees to claim the relevant tax reliefs directly from Revenue Commissioners without employer involvement in view of the Programme for Government commitment to review and expand the bike-to-work scheme to increase uptake among all workers, and ongoing concerns that both the bike to work and taxsaver schemes are inaccessible to many employees due to their reliance on voluntary employer participation; and if he will make a statement on the matter. [26594/26]
• 2026-01-21
  LOBBY
  Car Rental Council of Ireland Finance

  • Budget Submission
• 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.
• 2026-01-14
  LOBBY
  Property Owners Association of Ireland Limited (IPOA) Finance

  • Sought support for the IPOA's pre-budget submission 2026.
• 2025-11-26
  VOTE
  Finance Bill 2025: Report and Final Stages · 5 divisions

  • ✗ voted to reject an amendment to the bill motion failed · 57–77
  • ✗ voted to reject an amendment to the bill motion failed · 57–78
  • ✗ voted to reject an amendment to the bill motion failed · 57–79
  • ✗ voted to reject an amendment to the bill motion failed · 59–82
  • ✗ voted to reject an amendment to the bill motion failed · 61–79
• 2025-10-21
  VOTE
  Finance Bill 2025: Referral to Select Committee

  • ✓ voted for 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 for the motion motion passed · 82–65
• 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 reject an amendment to the bill motion failed · 67–83
  • ✗ voted to reject an amendment to the bill motion failed · 47–104
  • ✗ voted to reject an amendment to the bill motion failed · 64–82
• 2025-05-21
  LOBBY
  The Irish Farmers' Association - IFA Agriculture

  • Priorities for Farming and Rural Ireland in New Government Programme
• 2025-05-19
  LOBBY
  South Tipperary Development CLG Finance

  • urge that a commitment be made to the development and delivery of a sustainable funding model for the local development sector. urge that a department dedicated to rural and community development, as DRCD is, remain in any new configuration under a new government.
• 2025-05-08
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance given the ongoing concerns about discrimination in inheritance tax policy, particularly affecting single and childless citizens, the reason these individuals are subject to less favourable tax-free thresholds compared to other groups; if he will commit to a complete reform of the inheritance tax system, rather than merely tweaking the Group A, B, and C thresholds; if he will reconsider the terminology used for Group C recipients, who are often loved ones and lifelong friends, and ensure that the tax policy reflects their importance in people's lives; and, given the impact on one million single and childless citizens, the measures the Minister will take to ensure that the inheritance tax policy is fair and non-discriminatory; and if he will make a statement on the matter. [22917/25]
• 2025-05-07
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance if he will address the issue of the tax band for old age pensioners, which has remained unchanged at €36,000 for several years; if he is aware that recent increases in the old age pension have resulted in some pensioners, such as those with small additional incomes, being pushed back into the tax net and facing a 40% tax rate; if he will consider adjusting the tax band to ensure that pensioners on small incomes are not adversely affected by these increases; and if he will make a statement on the matter. [22530/25]
• 2025-05-07
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance if persons who have undergone scoliosis spinal fusion surgery can qualify for the disabled drivers and disabled passengers scheme, which provides relief from VRT and VAT on the use of an adapted car, an exemption from motor tax, and an annual fuel grant; if he plans to alter the qualification criteria for the scheme to include scoliosis spinal fusion survivors; and if he will make a statement on the matter. [22549/25]
• 2025-03-06
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance the number of taxpayers who have applied to have their flat-rate expenses (FRE) reinstated for the 2025 tax year; if he will provide a detailed breakdown of the numbers in each staff category, including but not limited to, nurses, teachers, construction workers, hospitality industry workers, shop workers, and bus drivers; and if he will make a statement on the matter. [10452/25]
• 2025-01-21
  LOBBY
  Flutter Entertainment PLC Finance

  • Correspondence in relation to taxation
• 2025-01-18
  LOBBY
  The Irish Farmers' Association - IFA 3 returns AgricultureEU Affairs

  • Tipperary North IFA Budget 2025 Priorities
  • 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
• 2025-01-15
  LOBBY
  The Irish Farmers' Association - IFA Agriculture

  • Programme for a New Government
• 2025-01-14
  LOBBY
  Charity Retail Ireland Finance

  • VAT derogation on goods donated to charity
• 2024-11-05
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance what measures are being considered to ensure that the introduction of mandatory insurance does not lead to overcharging due to a lack of competition among insurance providers, potentially contravening EU competition law; the measures he is taking to address this matter; and if he will make a statement on the matter. [44063/24]
• 2024-11-05
  VOTE
  Finance Bill 2024: Committee and Remaining Stages

  • ✗ voted against the motion motion passed · 75–55
• 2024-10-16
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance to consider revising the VAT regulations for small bus operators, particularly those involved in school transport, to allow them to reclaim VAT on the purchase of new buses, noting that the current VAT rate of 23% with no reclaim option places a significant financial burden on these operators, especially given the lack of a second-hand market and the impact of Brexit on import options; and if he will make a statement on the matter. [41878/24]
• 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 Michael Lowry asked the Minister for Finance the plans to introduce a scheme with an initial fund of €5 million to defray governance costs for charities with audited accounts (details supplies); and if he will make a statement on the matter. [38250/24]
• 2024-09-09
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance if he will introduce legislative changes to exempt actively farmed land from the residential zoned land tax, given the concerns that the annual 3% tax on market value could force the sale of intergenerational land; the steps that will be taken to address the rejection of exemption submissions by local authorities; and if he will make a statement on the matter. [35656/24]
• 2024-09-09
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance to consider abolishing the deemed disposal tax on investment funds and ETFs, which requires individuals to pay capital gains tax on unrealised gains after eight years, regardless of whether the assets are sold; if his attention has been drawn to the financial burden this places on young investors who are just beginning to invest and work towards their financial goals; if he will outline any plans to review this policy to promote long-term investment, boost economic growth, and create a more investor-friendly environment; if the Minister will review the attached correspondence from a recent graduate with a degree in economics and finance from UCD (details supplied); and if he will make a statement on the matter. [34837/24]
• 2024-09-09
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance if he will consider the introduction of individual savings accounts in Ireland, similar to those available in the UK, to encourage long-term savings, promote investment and economic growth, enhance financial inclusion and education, and support homeownership; and if he will make a statement on the matter. [35419/24]
• 2024-09-09
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance to address concerns regarding inheritance tax, particularly its impact on young people; if he will address the issue of costs incurred by individuals inheriting property and assets from a parent; if he is aware that currently the average cost for tax advisors on such matters is approximately €1,500 alone, before any professional solicitors’ fees are paid; his plans in Budget 2025 to help individuals who are impacted by these costs which occur before any capital acquisitions tax is paid; and if he will make a statement on the matter. [35559/24]
• 2024-09-09
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance to address the concerns regarding inheritance tax, will he consider reviewing the thresholds in Budget 2025 and provide increased tax-free thresholds and clearer guidance to alleviate the tax burden on young people inheriting family homes and assets, particularly its impact on family homes across Ireland (details supplied); and if he will make a statement on the matter. [35564/24]
• 2024-09-09
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance if he will extend agricultural tax reliefs beyond December 2024, including agri-stock relief, the flat rate refund, and excise duty relief on agricultural diesel; if he will consider revising the definition of agricultural activities within taxation to encompass diversified farming systems, as well as increasing the category A threshold for agricultural relief from capital acquisitions tax; and if he will make a statement on the matter. [35651/24]
• 2024-09-09
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance the actions being taken to improve access to low-cost finance for farmers, given the reported 17% reduction in SME credit to the agricultural sector since 2017; if he will provide details on any planned initiatives to ensure farmers have sufficient working capital to operate efficiently; and if he will make a statement on the matter. [35652/24]
• 2024-07-23
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance if the case of a prize bond will be examined (details supplied); and if he will make a statement on the matter. [31484/24]
• 2024-06-20
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance his views on a matter (details supplied); and if he will make a statement on the matter. [26592/24]
• 2024-06-11
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance his response to concerns from a company (details supplied) that were refused a refund on VAT items that previously qualified; when an updated guidance document will issue on all outstanding information and VAT claims received by the Revenue Commissioners; will the Revenue Commission now process a VAT refund for the attached claim; and if he will make a statement on the matter. [25282/24]
• 2024-06-11
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance if he will consider raising the tax exemption for persons of pension age to account for inflation and the rising cost of living (details supplied); and if he will make a statement on the matter. [25283/24]
• 2024-05-01
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance if he will postpone the planned introduction of the latest round of carbon tax increases for agricultural diesel from 1 May 2024 until 1 October 2024 (details supplied); and if he will make a statement on the matter. [19584/24]
• 2024-04-18
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance to provide an update on the consideration of the VAT proposal submitted by an organisation (details supplied) in March 2024, which calls for the extension of VAT exemption to counsellors and psychotherapists in Ireland; what steps are being taken to address the issues raised by the IACP, including the low VAT turnover threshold, high compliance costs, and the burden of VAT on clients seeking mental health support; and if he will make a statement on the matter. [17144/24]
• 2024-04-18
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance to explain and provide clarity on the current discrepancies in VAT treatment between different professions in the mental health sector; what measures are being considered to ensure fair treatment and regulatory coherence; and if he will make a statement on the matter. [17145/24]
• 2024-04-18
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance to clarify the Government’s stance on an organisation’s (details supplied) call for a pre-registration VAT-exempt status for its qualified and accredited members; and if he will make a statement on the matter. [17146/24]
• 2024-02-13
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance if he will report on the plans for the end of the motor fuel subsidy on 31 March 2024 (details supplied); if he plans to review or reverse this decision; and if he will make a statement on the matter. [6143/24]
• 2024-02-13
  PQ
  Asked Social

  Deputy Michael Lowry asked the Minister for Social Protection the options available to small rural primary schools that do not have the equipment or staff to heat, maintain and serve hot school meals through the hot meals programme; if her Department will provide such schools with additional funding to obtain heating equipment and the finances to compensate an existing member of staff, such as the school secretary, for the additional work and time needed to prepare, heat, and serve these meals to students five days per week; and if she will make a statement on the matter. [6564/24]
• 2024-02-07
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance if he has been made aware of issues regarding the issuance of cheque books by Irish banks; if steps are being taken to address the issue; if there is a problem with the supply of cheque books due to issues with the printing companies; if so, the measures being taken to resolve this issue to ensure that customers of Irish banks are not adversely affected; and if he will make a statement on the matter. [5070/24]
• 2024-01-30
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance further to Parliamentary Question No. 221 of 23 January 2024, if he will provide further clarification on when the Revenue Commissioners interpretation of section 86 of the Value-Added Tax Consolidation Act 2010 changed (details supplied); when Revenue Commissioners notified farmers, accountants and tax consultants that their interpretation of section 86 of the Value-Added Tax Consolidation Act 2010 was going to change and differ considerably from the previous 12 years of interpretation; and if he will make a statement on the matter. [4270/24]
• 2024-01-23
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance to review the correspondence from a person (details supplied); if he will provide clarification on the interpretation by the Revenue Commissioners of section 86 of the VAT Consolidation Act 2010; the reason and when the Revenue Commissioners reviewed and changed its interpretation of section 86 of Act; the reason farmers are being refused refunds/reclaims of VAT; and if he will make a statement on the matter. [3019/24]
• 2023-12-14
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance to review correspondence (details supplied); and if he will make a statement on the matter. [55844/23]
• 2023-12-06
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance his views on the ending of agricultural relief from January 2024; if he will review correspondence from a person (details supplied) and clarify their entitlements; and if he will make a statement on the matter. [53946/23]
• 2023-11-22
  VOTE
  Finance (No. 2) Bill 2023: Report and Final Stages · 5 divisions

  • ✓ voted for the motion motion passed · 80–53
  • ✗ voted to reject an amendment to the bill motion failed · 51–78
  • ✗ voted to reject an amendment to the bill motion failed · 50–76
  • ✗ voted to reject an amendment to the bill motion failed · 52–81
  • ✗ voted to reject an amendment to the bill motion failed · 52–79
• 2023-10-25
  VOTE
  Finance (No. 2) Bill 2023

  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 for the motion motion passed · 76–56
• 2023-10-05
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance regarding Revenue duty and charges levied on motor dealers, traders, and registered vehicle importers during and after the Brexit period; as the Minister is aware Revenue demands specific documentation before granting clearance and releasing vehicles to their owners; if he is aware that Revenue is currently re-evaluating the duty and charges applied to vehicles imported into Ireland from the UK over the past three years; if he is also aware that Revenue is now imposing an additional 10% fee on these vehicles; the reason why Revenue introduced new guidelines and altered the requirements; if he concurs that the imposition of this additional 10% levy appears unjust, especially considering that motor dealers, traders, and registered vehicle importers had diligently adhered to Revenue's requirements at the time of import; furthermore, if he could explain the removal of the 2020/21 guidelines for compliance that were initially provided to motor dealers, traders, and registered vehicle importers on the Revenue website; and if he will make a statement on the matter. [42886/23]
• 2023-10-05
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance if consideration will be given to reinstating the VAT equalisation measure for rental cars in budget 2024 (details supplied); and if he will make a statement on the matter. [43377/23]
• 2023-09-27
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance if he will respond to a range of queries concerning the Budget Oversight Committee's recent recommendations (details supplied); and if he will make a statement on the matter. [41684/23]
• 2023-09-26
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance whether his Department proposes to increase the pension threshold from €2 million to €2.4 million (details supplied); if he agrees that this proposed increase would support middle-income earners in maintaining their current standard of living and incentivise greater participation in private pension schemes; and if he will make a statement on the matter. [40997/23]
• 2023-07-13
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance if he will consider a reduction in the rate of VAT for music and live entertainment performers (details supplied); and if he will make a statement on the matter. [34837/23]
• 2023-07-05
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance regarding the proposed increase in VAT to 13.5 % for the hospitality sector (details supplied) if he will give a commitment to maintain the current 9% VAT rate; and if he will make a statement on the matter. [32903/23]
• 2023-06-13
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance the Government's plans and policies for economic growth and fiscal stability; if he can explain the strategies being pursued to attract foreign investment, support small businesses, and create long-term job opportunities; if he will provide details on any recent tax reforms or incentives aimed at promoting economic development and addressing income inequality; and if he will make a statement on the matter. [28546/23]
• 2023-05-16
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance his plans to expand the help-to-buy scheme to include help for first-time buyers with the purchase of second-hand homes; and if he will make a statement on the matter. [22752/23]
• 2023-05-16
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance the number of prosecutions secured against those involved in tobacco smuggling in 2022; if he considers this level of prosecutions sufficient, in light of the recent Revenue Commissioners’ survey which found that 30% of tobacco products consumed in 2022 were non-Irish duty paid and illegal; and if he will make a statement on the matter. [22943/23]
• 2023-05-16
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance the measures he has in place to enforce adherence to duty-free travel allowances for tobacco and alcohol at Ireland’s ports and airports; and if he considers these enforcement measures adequate, in light of a recent Revenue Commissioners’ survey which found that 30% of tobacco products consumed in 2022 were non-Irish duty paid and illegal cigarettes; and if he will make a statement on the matter. [22944/23]
• 2023-05-16
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance if he is aware that the cost to the Exchequer of illegal cigarettes in 2022 was approximately €384 million in lost excise and VAT receipts, a figure that represents an additional loss of €120 million when compared to 2021; the new measures he proposes to resolve the significant increases in illicit tobacco products; and if he will make a statement on the matter. [22945/23]
• 2023-04-27
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance if he will confirm that provision will be made to allow anyone who installed solar panels prior to 1 May 2023 to obtain a refund for the VAT they have previously paid, given that the VAT rate on the supply and installation of solar panels will drop to zero for private dwellings on 1 May 2023; and if he will make a statement on the matter. [20064/23]
• 2023-04-18
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance concerning the current rate of tax concessions associated with tax relief for health insurance premiums, the present tax relief available is equivalent to the lesser of the following: 20% of the policy's cost or 20% of €1,000 which is equivalent to a maximum €200 credit, given the increased cost of health insurance premiums and as this tax concession currently stands at the basic income tax rate of 20%, would he consider reinstating it to the higher rate of 40% tax relief; and if he will make a statement on the matter. [16644/23]
• 2023-04-18
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance if he will provide an update on the impact of the implementation of Pillar One and Two rules on the Exchequer; his plans to reduce any negative impacts; and if he will make a statement on the matter. [16982/23]
• 2023-04-18
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance if his Department perceives the EU directive on Pillar Two rules as being a risk to long-term tax stability and certainty in Ireland, if other EU Member States were to advocate for a minimum corporation tax rate that would be higher than 15% in the future; how the Exchequer will manage such a risk; and if he will make a statement on the matter. [16983/23]
• 2023-03-29
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance the number of seizures conducted by customs officials on illegally imported solid fuels in 2021 and 2022; and if he will make a statement on the matter. [15687/23]
• 2023-03-29
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance the amount of funding that has been provided to the Revenue Commissioners in the years 2021, 2022 and to date in 2023 to combat smuggling of solid fuels; and if he will make a statement on the matter. [15688/23]
• 2023-03-21
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance if he is aware of the plight of motorcycling sport clubs in the Republic as a result of massive insurance premiums, and the current prospect of the governing bodies of such clubs being unable to secure an insurance quote to run events (details supplied); the steps being taken to ensure that such motorcycling sport clubs will be able to obtain an appropriate insurance quote that would allow for the running of any road, off-road, and circuit racing on the island of Ireland in 2023; and if he will make a statement on the matter. [12739/23]
• 2023-03-07
  PQ
  Asked Public Expenditure

  Deputy Michael Lowry asked the Minister for Public Expenditure, National Development Plan Delivery and Reform the progress made on the development of a new Garda station in Kickham Barracks, Clonmel, County Tipperary; the additional engagement that has occurred for this development between his Department, the Minister of State in the Office of Public Works, the Minister for Justice, and the National Development Finance Agency (details supplied); if the development of Clonmel Garda station is considered a priority for the Government, given that a new Garda station in Clonmel is urgently needed for the all members of the public who are served by the members of An Garda Síochána stationed in Clonmel; and if he will make a statement on the matter. [11459/23]
• 2023-02-23
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance if carbon tax is levied on domestic and commercial electricity bills; if so, the rate levied; how a person can determine the financial amount levied by the utility supplier on each electrical bill; and if he will make a statement on the matter. [9292/23]
• 2023-02-23
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance if a full tax exemption for any income earned from excess residential solar microgeneration provided back through the National Grid can be explored, given that such a tax exemption would incentivise households to migrate to renewable energy options, such as solar PV; and if he will make a statement on the matter. [9293/23]
• 2023-02-22
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance his views on maintaining the 9% VAT rate for the hospitality sector, given the view that the lower VAT rate is critical to Ireland's international competitiveness and tourism business model (details supplied); if he will extend the 9% tourism VAT rate beyond 28 February 2023; and if he will make a statement on the matter. [8936/23]
• 2023-02-21
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance if he will apply and maintain the reduced 9% VAT rate to hairdressing services on a permanent basis; if his Department has received and reviewed a report (details supplied); and if he will make a statement on the matter. [8067/23]
• 2023-01-31
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance if he will provide an update on the recruitment of the Primary Medical Certificates Appeals Board since the Board's resignation in 2021; the proposals that are being made to address the backlog in appeals made to the Board by persons with disabilities; and if he will make a statement on the matter. [4533/23]
• 2023-01-31
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance if he will report on the Primary Medical Certificate Appeals Board; the number of applications that are waiting to be processed by the Appeals Board; and if he will make a statement on the matter. [4534/23]
• 2023-01-31
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance when the primary Medical Certificates Appeals Board will provide a ruling to a person (details supplied) in County Tipperary who has appealed the refusal of a recent application; and if he will make a statement on the matter. [4558/23]
• 2023-01-18
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance if he has considered extending the 9% tourism VAT rate beyond 28 February 2023 as raised in correspondence by a person (details supplied); and if he will make a statement on the matter. [63277/22]
• 2023-01-18
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance if he will consider delaying the implementation of the new benefit-in-kind regime for company vehicles, which is scheduled to begin in 2023, given the broader context of rising living costs and the fact that these changes will reduce income for workers who require a company vehicle to perform their duties; and if he will make a statement on the matter. [63890/22]
• 2022-12-15
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance the dates of the board meetings of a bank (details supplied) that the independent non-executive director to the bank attended in 2021 and 2022 on his behalf; if the person submitted written updates to him on the themes covered during the board meetings; if the bank has discussed the possibility of making any of its branches cashless in 2023, in tabular form; and if he will make a statement on the matter. [62836/22]
• 2022-11-23
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance if he has considered delaying the implementation of the new benefit-in-kind regime for company vehicles, which is scheduled to begin in 2023, given the broader context of rising living costs and the fact that these changes will reduce income for workers who require a company vehicle to perform their duties; and if he will make a statement on the matter. [58348/22]
• 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 for the motion motion passed · 78–58
  • ✗ voted to reject an amendment to the bill motion failed · 57–75
  • ✗ voted to reject an amendment to the bill motion failed · 53–79
  • ✗ voted to reject an amendment to the bill motion failed · 58–74
• 2022-11-08
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance the steps that are being taken to appease the concerns raised by an organisation (details supplied) regarding the uplift to section 481 for the film, television, and animation tax credit, which provides an additional financial incentive to productions based outside counties Dublin, Wicklow, and Cork, and has helped to preserve the better regional spread achieved by those in the media production industry since its introduction; the measures that can be introduced by his Department to alleviate the concerns raised by the organisation should the uplift to the Section 481 not be extended beyond its 2023 expiry date; and if he will make a statement on the matter. [54455/22]
• 2022-10-26
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance his views regarding the additional measures that he will implement to support persons and operations of the freight industry in response to the concerns raised by persons and operations in the freight industry about the increasing cost of fuel (details supplied); the measures that are being taken to alleviate the current fuel price crisis; and if he will make a statement on the matter. [53669/22]
• 2022-10-19
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance the engagements that he has had with his counterparts in fellow EU Member States about the possibility of the implementation in the European Union of Pillar Two of the OECD agreement on international taxation by means other than a directive which has been agreed unanimously by all Member States. [52091/22]
• 2022-10-19
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance if his Department has conducted analysis of the potential impact on investment and Exchequer receipts of the minimum global rate of tax being adopted in Ireland, but not in one or more EU Member States; and if he will make a statement on the matter. [52092/22]
• 2022-10-19
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance if he will rule out Ireland adopting the minimum global tax rate if an implementing directive is not agreed unanimously by all EU Member States; and if he will make a statement on the matter. [52093/22]
• 2022-10-05
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance if persons who are renting under a licence agreement will be able to avail of the proposed renter's €500 tax credit that was announced in Budget 2023; the process which is required to apply for the €500 tax credit; and if he will make a statement on the matter. [49086/22]
• 2022-10-04
  PQ
  Asked Public

  Deputy Michael Lowry asked the Minister for Public Expenditure and Reform the progress made on the development of a new Garda station in Kickham Barracks, Clonmel, County Tipperary; the further engagement that has taken place between his Department, the Minister of State at the Office of Public Works, the Department of Justice and the National Development Finance Agency for this development; if the commencement date for construction and completion date will be provided; and if he will make a statement on the matter. [48277/22]
• 2022-09-27
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance if changes to benefit-in-kind in respect of company vehicles which will come into effect from January 2023 will be reviewed (details supplied); and if he will make a statement on the matter. [46863/22]
• 2022-09-08
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance if his attention has been drawn to the current issue business owners face concerning their single-member scheme, personal retirement savings accounts; if his attention has been drawn to the fact that currently the Pensions Authority regulator is warning business owners they will face prosecution if they continue using their current pension schemes as under IORP II governance rules from 1 July 2022 and that their old single-member schemes are no longer compliant with guidelines; the alternative that will be put in place by the Government to assist these business owners; and if he will make a statement on the matter. [42873/22]
• 2022-09-08
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance if provisions will be prioritised in budget 2023 for the removal of VAT from defibrillators as requested in a pre-budget submission by an organisation (details supplied); and if he will make a statement on the matter. [43062/22]
• 2022-07-26
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance if he has considered the impact of the uncertainty of the delays in the adoption of the corporation taxation rate at European Union level on the investment strategies of multinational companies and the way that this may adversely impact Ireland’s attractiveness in a competitive global marketplace. [39874/22]
• 2022-07-26
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance the consultation that he has had with multinational companies to ascertain their concerns in relation to the increase in Ireland’s corporation tax rate; and if he will make a statement on the matter. [39875/22]
• 2022-07-26
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance if his attention has been drawn to a pre-Budget 2023 submission from an organisation (details supplied) asking that an 6% annual vacant property tax is imposed on vacant and derelict properties in Budget 2023; and if he will make a statement on the matter. [40074/22]
• 2022-07-26
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance if his attention has been drawn to a pre-budget 2023 submission from an organisation (details supplied) that is calling for an overhaul of the dental tax relief scheme in Budget 2023; and if he will make a statement on the matter. [40117/22]
• 2022-07-26
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance further to Parliamentary Question No. 306 of 12 July 2022, if he will provide an envisaged timeframe for when a review of applications received through the second expression of interest campaign will be completed given that he has confirmed that the campaign recently closed on 5 July 2022 and that the selection process is ongoing; when the new disabled drivers medical board of appeal will be in place; and if he will make a statement on the matter. [40124/22]
• 2022-07-12
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance when the new disabled drivers medical board of appeal will be in place; the number of appeals waiting to be reviewed since the resignation of all members of the previous disabled drivers medical board of appeal; and if he will make a statement on the matter. [37028/22]
• 2022-07-12
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance if he has considered the impact of the potential loss of corporation tax receipts on the Exchequer arising from the efforts by the European Union to strike a deal among the member states on a minimum tax rate; his plans to negate the impact of this; and if he will make a statement on the matter. [38057/22]
• 2022-07-12
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance if he will revise Ireland’s position on the European Union minimum corporation tax rate in light of challenges experienced by the French presidency to agree a consensus position among member states; and if he will make a statement on the matter. [38058/22]
• 2022-07-12
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance if he has considered the impact of the uncertainty of the delays in the adoption of the corporation taxation rate at European Union level on the capacity of companies to meet the administrative burden of compliance; and if he will make a statement on the matter. [38059/22]
• 2022-07-05
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance if he will consider establishing a scheme of tax credits in budget 2023 for owner-occupiers of defective apartments, duplexes and residential properties to offset remediation costs, similar to the way buy-to-let owners can offset liabilities against profit and loss; and if he will make a statement on the matter. [35891/22]
• 2022-07-05
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance if he has reconsidered his support for the enactment of a proposed European Union directive implementing a minimum corporate tax rate, given the increased pressures on Irish and European Union competitiveness as a result of the Russian invasion of Ukraine. [35936/22]
• 2022-07-05
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance if he plans to implement the proposed global minimum tax rate as part of Finance Bill 2023. [35937/22]
• 2022-06-29
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance if he will review issues raised by a person (details supplied) in County Tipperary in relation to the proposed withdrawal of banks from the Irish market; and if he will make a statement on the matter. [34812/22]
• 2022-06-29
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance if he will reconsider Ireland’s position on the global minimum tax rate in view of the fiscal challenges impacting and expected to impact Ireland and the need to make the country as attractive as possible for multinational investment; and if he will make a statement on the matter. [34814/22]
• 2022-06-15
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance if he has received and reviewed correspondence from Tipperary-Cahir-Cashel Municipal District concerning the insurance costs incurred by community groups and organisations that host community events and festivals; the efforts his Department and Government are making to address the issue raised; and if he will make a statement on the matter. [31268/22]
• 2022-03-22
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance when he will honour a commitment in the programme for Government to enable the credit union movement to grow as a key provider of community banking in the country (details supplied); and if he will make a statement on the matter. [14681/22]
• 2022-02-22
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance his plans to introduce measures to support businesses impacted by increased energy, fuel and insurance costs (details supplied); and if he will make a statement on the matter. [9668/22]
• 2022-02-16
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance if provisions will be prioritised for the removal of VAT from defibrillators in the wake of agreement by European Union finance ministers to amend Council Directive 2006/112/EC on 7 December 2021 given that the removal of VAT from the cost of defibrillators would greatly increase the ability of sports clubs, first responder groups and other community organisations to provide vital emergency assistance in the event of cardiac arrests; and if he will make a statement on the matter. [8587/22]
• 2022-01-19
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance his plans to introduce a modified Covid restrictions support scheme for retail businesses that anticipate that their income will be subjected to a substantial loss in the first quarter of 2022 due to the ongoing Covid-19 pandemic; if such a modified scheme will be examined for retail businesses that can provide evidence that their income is down 30% or more at the start of 2022 compared to their last full year of trading accounts pre-pandemic; and if he will make a statement on the matter. [2169/22]
• 2021-12-14
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance if additional supports will be provided to those within the hospitality sector; if he and his colleagues in the appropriate Departments will consider measures (details supplied); and if he will make a statement on the matter. [61248/21]
• 2021-12-01
  VOTE
  Finance Bill 2021 · 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 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 reject an amendment to the bill motion failed · 46–66
  • ✗ voted to reject an amendment to the bill motion failed · 46–65
  • ✗ voted to reject an amendment to the bill motion failed · 45–76
  • ✗ voted to reject an amendment to the bill motion failed · 49–75
• 2021-11-23
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance if he will reintroduce enhanced supports through the employment wage subsidy scheme for this sector; and if he will make a statement on the matter. [57466/21]
• 2021-11-10
  VOTE
  Finance Bill 2021: Financial Resolutions (Resumed)

  • ✓ voted for the motion motion passed · 73–54
• 2021-11-04
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance if provisions will be provided to community groups that are not VAT registered to reclaim the VAT payable on defibrillators and defibrillator equipment given that many of these community groups have to undertake significant fundraising to purchase and maintain community defibrillators and under current guidelines it is not possible for them to reclaim the VAT payments on same; and if he will make a statement on the matter. [53924/21]
• 2021-11-03
  PQ
  Asked Social

  Deputy Michael Lowry asked the Minister for Social Protection the progress made with her Department and the Minister for Finance to honour a Labour Court recommendation (details supplied) to allow community employment supervisors access an occupational pension scheme; and if she will make a statement on the matter. [53461/21]
• 2021-10-20
  PQ
  Asked Justice

  Deputy Michael Lowry asked the Minister for Justice the progress made on the development of a new Garda station in Kickham Barracks, Clonmel, County Tipperary; the further engagement that has taken place between her Department, the National Development Finance Agency and the OPW for this development; when is it envisaged that contracts will be awarded for construction; if the commencement date for construction and completion can be provided; and if she will make a statement on the matter. [51698/21]
• 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
• 2021-06-29
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance if changes to benefit in kind in respect of company electric vehicles which have been proposed to come into effect from January 2023 will be reviewed; if he will address a potential anomaly in which it will be cheaper for persons to remain driving a non-electric vehicle (details supplied); his views on whether calculating benefit in kind on the open market value of a vehicle is unjust; and if he will make a statement on the matter. [34608/21]
• 2021-03-10
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance the engagement that has taken place with his Department and officials in the Central Bank following the decision of a bank (details supplied) to close 88 branches in Ireland; if he or the Central Bank officials plan to meet with senior management of the bank to discuss these closures; and if he will make a statement on the matter. [13519/21]
• 2021-02-17
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance if his attention has been drawn to concerns raised by a society (details supplied) in relation to the charging of negative interest rates in respect of moneys held in solicitors' clients' accounts; if he will consider establishing a national scheme or introduce legislation to protect consumer deposits held in solicitors' clients' accounts from negative interest rates; and if he will make a statement on the matter. [8933/21]
• 2021-02-10
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance the reason a company (details supplied) was refused supports from the Covid restrictions support scheme; if the decision not to allow such a business to apply for the scheme will be reconsidered; and if he will make a statement on the matter. [6535/21]
• 2021-02-10
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance if costs accrued by businesses that have adopted the use of rapid antigen tests as part of their Covid-19 prevention measure and for the diagnosis of Covid-19 within their workforce will be considered a tax deductible expense by the Revenue Commissioners; and if he will make a statement on the matter. [6602/21]
• 2021-02-03
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance if his attention has been drawn to the fact that charities have seen their income decimated and while retail charity shops were a once valuable source of income these shops have remained closed due to Covid-19 restrictions; if the decision not to allow charity retail outlets to apply for the Covid restrictions support scheme will be reconsidered (details supplied); and if he will make a statement on the matter. [5405/21]
• 2021-02-03
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance the reason a person (details supplied) has not received VRT quotes; when the situation will be improved; and if he will make a statement on the matter. [5653/21]
• 2021-01-21
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance the reason guidelines have changed, as of 1 January 2021, concerning benefit-in-kind on company cars and vans during the Covid-19 pandemic (details supplied); if he will request the Revenue Commissioners to reinstate a previous agreement under Revenue eBrief No. 054/20; and if he will make a statement on the matter. [3249/21]
• 2021-01-20
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance the position of a primary medical certificate application by a person (details supplied) in County Tipperary; when an assessment on this application will take place; and if he will make a statement on the matter. [2877/21]
• 2021-01-13
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance the position regarding VAT on church candles (details supplied); and if he will make a statement on the matter. [45137/20]
• 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 reject an amendment to the bill motion failed · 52–80
• 2020-11-25
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance if the proposed changes to the retail export scheme can be postponed in view of the difficulties caused by the ongoing restrictions to small businesses that avail of the scheme; his views on proposals to reduce the retail export scheme’s proposed threshold to €75 as this will do nothing to protect the retail and tourism sectors; if his attention has been drawn to the fact that approximately 50% of all transactions on the scheme are under €75 (details supplied); and if he will make a statement on the matter. [39134/20]
• 2020-10-13
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance if payments issued under the restart grant and restart grant plus will be exempt from payment of income tax and other tax liabilities; and if he will make a statement on the matter. [29929/20]
• 2019-11-20
  VOTE
  Finance Bill 2019: Fifth Stage

  • ✓ voted for the motion motion passed · 45–19
• 2019-11-20
  VOTE
  Finance Bill 2019: Order for Fifth Stage

  • ✓ voted for the motion motion passed · 45–19
• 2019-10-24
  VOTE
  Finance Bill 2019: Financial Resolutions

  • ✓ voted for the motion motion passed · 88–47
• 2019-04-18
  VOTE
  Finance (Office of Tax Simplification) Bill 2018

  A bill to create an Office of Tax Simplification for a time limited period of five years to advise the Minister for Finance on such matters

  • ✗ voted to block the bill whether the bill should proceed (Second Stage) motion passed · 63–48
• 2019-01-15
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance if his attention has been drawn to the fact that persons (details supplied) affected by the tracker mortgage scandal in the case of a bank have been deemed not to be impacted by the tracker mortgage scandal and the bank has excluded them from receiving redress and compensation; if this is common practice across the banking sector; and if he will make a statement on the matter. [54368/18]
• 2018-11-22
  VOTE
  Finance Bill 2018 · 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.

  • ✓ voted for the motion motion passed · 34–19
  • ✗ voted to reject an amendment to the bill motion failed · 18–35
  • ✗ voted to reject an amendment to the bill motion failed · 19–34
  • ✗ voted to reject an amendment to the bill motion failed · 20–36
  • ✗ voted to reject an amendment to the bill motion failed · 20–37
  • ✗ voted to reject an amendment to the bill motion failed · 23–38
  • ✗ voted to reject an amendment to the bill motion failed · 24–39
• 2018-11-21
  VOTE
  Finance Bill 2018

  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 to reject an amendment to the bill motion failed · 26–49
• 2018-11-20
  VOTE
  Finance Bill 2018

  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 to reject an amendment to the bill motion failed · 27–44
• 2018-10-25
  VOTE
  Finance Bill 2018

  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 to progress the bill whether the bill should proceed (Second Stage) motion passed · 50–34
• 2017-11-30
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance the potential effects of President Trump’s threatened big border tax on Irish companies in the United States if they expand manufacturing facilities abroad for products to be sold in the United States; the potential implications for jobs here; and if he will make a statement on the matter. [48519/17]
• 2017-11-23
  VOTE
  Finance Bill 2017 · 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

  • ✗ voted to reject an amendment to the bill motion failed · 38–52
  • ✓ voted to add an amendment to the bill motion passed · 51–41
  • ✗ voted to reject an amendment to the bill motion failed · 41–93
• 2017-11-22
  VOTE
  Finance Bill 2017 · 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 to reject an amendment to the bill motion failed · 34–51
  • ✓ voted to add an amendment to the bill motion passed · 51–34
• 2017-11-21
  VOTE
  Finance Bill 2017

  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 to reject an amendment to the bill motion failed · 28–52
• 2017-10-26
  VOTE
  Finance Bill 2017

  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 · 55–44
• 2017-10-03
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance if it is possible to claim relief on the MED 2 form for dental treatment (details supplied). [41765/17]
• 2016-11-23
  VOTE
  Finance Bill 2016 · 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.

  • ✓ voted for the motion motion passed · 58–38
  • ✗ voted to reject an amendment to the bill motion failed · 38–56
  • ✗ voted to reject an amendment to the bill motion failed · 38–59
  • ✗ voted to reject an amendment to the bill motion failed · 47–60
• 2016-11-22
  VOTE
  Finance Bill 2016 · 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 to reject an amendment to the bill motion failed · 30–54
  • ✗ voted to reject an amendment to the bill motion failed · 26–91
• 2016-10-27
  VOTE
  Finance Bill 2016

  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 · 59–41
• 2015-12-08
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance if a person who is totally reliant on social protection can partake in the home renovation incentive scheme; and if he will make a statement on the matter. [44097/15]
• 2015-12-01
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance for clarification on recent changes in budget 2016 on entrepreneurs' retirement relief (details supplied). [42494/15]
• 2015-11-10
  PQ
  Asked Finance

  Deputy Michael Lowry asked the Minister for Finance if a remission or repayment of vehicle registration tax and value added tax paid may be claimed in respect of the purchase and adaptation of vehicles for use by an organisation for the transport of severely and permanently disabled persons (details supplied) under the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994; if he will examine this case, given that many of the persons transported by this organisation are immobile and confined to wheelchairs; the steps an organisation should take if future problems are encountered with the Revenue Commissioners; and if he will make a statement on the matter. [39396/15]