Michael McGrath

Fianna Fáil · Cork South-Central

Activity on Finance — 2853 events (11 lobbying · 2796 questions · 102 votes) full profile →

• 2026-01-21
  LOBBY
  Insurance Ireland 2 returns Banking and Financial Institutions

  • On behalf of members, to raise awareness of issues pertinent to the Irish insurance industry
  • On behalf of members to lend support to diversity and inclusion in the financial services sector
• 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
  LOBBY
  BlackRock Asset Management Ireland Limited Finance

  • Meetings on capital markets developments and the European Commission’s Savings and Investments Union Strategy
• 2026-01-12
  LOBBY
  Invesco Investment Management Limited Finance

  • EU Savings and Investment Union, Retail Investment Strategy, Supervision, Pension reforms.
• 2025-09-21
  LOBBY
  Insurance Ireland 2 returns Banking and Financial Institutions

  • On behalf of members, to raise awareness of issues pertinent to the Irish insurance industry
  • On behalf of members to lend support to diversity and inclusion in the financial services sector
• 2025-09-20
  LOBBY
  Chambers Ireland 4 returns EU AffairsFinance

  • To highlight the EU-level priorities of the affiliated Chambers of Commerce, including improve access to finance for sustainable projects through private investments, which also considers a step-by-step transition toward climate neutrality.
  • To highlight the EU-level priorities of the affiliated Chambers of Commerce, including improve access to finance for sustainable projects through private investments, which also considers a step-by-step transition toward climate neutrality.
  • To highlight the EU-level priorities of the affiliated Chambers of Commerce, including simplify the EU sustainable finance framework and effectively support small and medium sized companies.
  • To highlight the EU-level priorities of the affiliated Chambers of Commerce, including simplify the EU sustainable finance framework and effectively support small and medium sized companies.
• 2025-09-19
  LOBBY
  UBS Group Finance

  • EU capital markets reforms incl. Savings and Investment Union strategy and related proposals (e.g. securitisation).
• 2025-05-21
  LOBBY
  Insurance Ireland Banking and Financial Institutions

  • On behalf of members to lend support to diversity and inclusion in the financial services sector
• 2025-05-15
  LOBBY
  Motor Insurers' Bureau of Ireland (MIBI) Finance

  • Acknowledging receipt of expenses agreement signed by Minister
• 2025-01-21
  LOBBY
  Insurance Ireland Banking and Financial Institutions

  • On behalf of members to lend support to diversity and inclusion in the financial services sector
• 2024-11-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the exemption from income tax, capital gains tax and capital acquisitions tax on payments made to the women impacted by the failures in the CervicalCheck national screening programme, announced in Budget 2025, will also apply to payments to the family of persons deceased where awards were made by the court relating to CervicalCheck; and if he will make a statement on the matter. [44606/24]
• 2024-11-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position regarding an application for clearance in respect of a probate case (details supplied); and if he will make a statement on the matter. [45150/24]
• 2024-10-22
  LOBBY
  Irish Hairdressers Federation Finance

  • To raise awareness of the severe financial impact Budget 2025 is having on the salon industry and to demand urgent policy reforms to protect small businesses from unsustainable costs.
• 2024-09-09
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he will examine a matter raised in correspondence by a person (details supplied) about a specific taxation issue; and if he will make a statement on the matter. [34068/24]
• 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
• 2023-11-08
  VOTE
  Finance (No. 2) Bill 2023 · 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 reject an amendment to the bill motion failed · 2–6
  • ✓ voted for the motion motion passed · 6–2
  • ✗ voted to reject an amendment to the bill motion failed · 3–5
  • ✗ voted to reject an amendment to the bill motion failed · 3–5
  • ✗ voted to reject an amendment to the bill motion failed · 3–5
• 2023-11-07
  VOTE
  Finance (No. 2) Bill 2023 · 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; and to provide for related matters.

  • ✓ voted for the motion motion passed · 6–2
  • ✓ voted for the motion motion passed · 6–3
  • ✗ voted to reject an amendment to the bill motion passed · 2–6
• 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
• 2023-03-29
  VOTE
  Finance Bill 2023 · 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; to amend the Finance Act 2022 with regard to the Temporary Business Support Scheme 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 · 3–6
  • ✗ voted to reject an amendment to the bill motion failed · 3–6
• 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
• 2022-10-26
  VOTE
  Finance Bill 2022

  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 to progress the bill whether the bill should proceed (Second Stage) motion passed · 78–55
• 2022-06-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 82 of 11 May 2022, if he will provide the correct contact details for an organisation (details supplied) in relation to insurance issues for thatched roof properties given that the email address provided is not in operation; the further immediate steps that those facing difficulties obtaining insurance can take given that this issue is becoming more prevalent; and if he will make a statement on the matter. [30380/22]
• 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 for the motion motion passed · 68–42
  • ✗ voted to reject an amendment to the bill motion failed · 46–65
  • ✗ voted to reject an amendment to the bill motion failed · 47–64
  • ✗ voted to reject an amendment to the bill motion failed · 46–67
  • ✗ voted to reject an amendment to the bill motion failed · 44–66
  • ✗ voted to reject an amendment to the bill motion failed · 45–64
  • ✗ voted to reject an amendment to the bill motion failed · 46–69
• 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
• 2021-11-03
  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 for the motion motion passed · 71–54
• 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
• 2021-07-07
  VOTE
  Finance (Covid-19 and Miscellaneous Provisions) Bill 2021: Committee and Remaining Stages · 2 divisions

  • ✓ voted for the motion motion passed · 78–55
  • ✓ voted to add an amendment to the bill motion passed · 74–59
• 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 for the motion motion passed · 80–49
  • ✗ voted to reject an amendment to the bill motion failed · 51–77
  • ✗ voted to reject 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 reject an amendment to the bill motion failed · 52–80
• 2020-11-11
  VOTE
  Finance Bill 2020: Financial Resolutions

  • ✓ voted for 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 for the motion motion passed · 85–64
• 2020-06-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he will address a matter raised in correspondence (details supplied) in relation to a forthcoming corporation tax deadline with particular regard to small and medium-sized enterprises; and if he will make a statement on the matter. [12076/20]
• 2020-06-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the taxation issues that arise in respect of Irish citizens in the context of the double taxation treaty between Ireland and New Zealand that sell their home in New Zealand and wish to repatriate the proceeds here to buy a property here; and if he will make a statement on the matter. [12078/20]
• 2020-06-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when he plans to commence all sections of the Consumer Insurance Contracts Act 2019; and if he will make a statement on the matter. [10573/20]
• 2020-06-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when the VRT offices will open again in order that dealers can register vehicles and complete vehicle sales; the way in which VRT registrations are being administered for the larger car dealerships; when the VRT office in Blarney, County Cork will open; and if he will make a statement on the matter. [10801/20]
• 2020-06-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans to review the provision by which the employment and investment incentive scheme is only available to SMEs that are less than seven years old; and if he will make a statement on the matter. [11211/20]
• 2020-06-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position regarding the application of VAT on yoga; the rate for same; if he is considering a reduction in the rate; and if he will make a statement on the matter. [11494/20]
• 2020-06-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when the next drawdown is expected to take place to pay outstanding claims from the liquidation of a company (details supplied); and if he will make a statement on the matter. [11581/20]
• 2020-06-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount of Irish debt held by the ECB under each quantitative easing scheme; the maturity of this debt; the interest paid both in money terms and in interest rate to the ECB in each year; and if he will make a statement on the matter. [11584/20]
• 2020-06-09
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if there will be conditions assigned to the €750 billion stimulus proposal by the European Commission, specifically in relation to corporation tax or digital tax; and if he will make a statement on the matter. [10327/20]
• 2020-06-09
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the way in which the €750 billion stimulus proposal from the European Commission will be distributed among the member states; the amount Ireland is expected to receive both in monetary terms and as a percentage of GDP and GNI; the way in which this will be paid for by the European Union; if it will lead to Ireland's contribution to the EU increasing; if so, the amount both in monetary terms and as a percentage of GDP and GNI; and if he will make a statement on the matter. [10328/20]
• 2020-06-09
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the progress of BEPS 2.0 in the OECD and the proposals for a minimum effective tax rate and for a digital tax at OECD level; and if he will make a statement on the matter. [10329/20]
• 2020-06-09
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Questions Nos. 104, 105 and 112 of 20 May 2020, if it is permissible under EU rules to zero rate VAT for medical equipment for dentists and shops which provide PPE freely to their employees; and if he will make a statement on the matter. [9655/20]
• 2020-06-09
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated amount of tax to be received from employees in receipt of the temporary wage subsidy scheme; the way in which the amount of tax due will be worked out in practice; the way in which this will be paid in practice; if it is through the deduction of credits in 2021, if that will result in higher taxes being paid in 2021; and if he will make a statement on the matter. [9756/20]
• 2020-06-09
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 120 of 20 May 2020, the status of the issue regarding women returning from maternity leave being excluded from the temporary wage subsidy scheme; if the matter requires primary legislation in order to be rectified; and if he will make a statement on the matter. [9788/20]
• 2020-06-09
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the role of Ireland in relation to the support to mitigate unemployment risks in an emergency scheme proposed by the European Commission; if legislation is required here in order to put the scheme into effect; when such legislation is needed; and if he will make a statement on the matter. [10197/20]
• 2020-06-09
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he will raise an issue regarding the temporary wage subsidy scheme (details supplied); and if he will make a statement on the matter. [10298/20]
• 2020-06-09
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the expected tax due from the pandemic unemployment payment for 2020; the way in which the Revenue Commissioners plan to collect this tax; and if he will make a statement on the matter. [10313/20]
• 2020-06-09
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he has considered increasing credits in 2021 to cater for those that have received the temporary wage subsidy scheme or the pandemic unemployment payment and have income tax due from those payments; the estimated cost of such a measure; and if he will make a statement on the matter. [10314/20]
• 2020-06-09
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the expected tax due from the temporary wage subsidy scheme for 2020; and if he will make a statement on the matter. [10315/20]
• 2020-06-09
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of employers that have availed of the temporary wage subsidy scheme and that have paid PRSI at 0.5%; the amount received from employers from these PRSI payments; if an analysis has been undertaken to ascertain on average the number of employers that have topped up incomes from the scheme; and if he will make a statement on the matter. [10316/20]
• 2020-06-09
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the lower 0.5% employer PRSI rate will continue for as long as the temporary wage subsidy scheme is in place; if this will be extended beyond the duration of the scheme; and if he will make a statement on the matter. [10317/20]
• 2020-06-09
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the value of an account (details supplied); the amount that was originally deposited; and if he will make a statement on the matter. [10318/20]
• 2020-06-09
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the value of the Rainy-Day Fund; if there is consideration to avail of the resource; and if he will make a statement on the matter. [10319/20]
• 2020-06-09
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the pandemic stabilisation and recovery fund is established and operational; if it requires primary legislation; if the fund is to be used as a last resort; the person or body that controls the fund; the person or body that makes the decision to invest; if this is reserved solely for the Ireland Strategic Investment Fund; if he has an input in this regard; and if he will make a statement on the matter. [10320/20]
• 2020-06-09
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if under existing EU rules and decisions, the zero rate of VAT can apply to businesses for as long as they are distributing personal protective equipment to their employees free of charge; and if he will make a statement on the matter. [10321/20]
• 2020-06-09
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when the fix to the temporary wage subsidy scheme enabling mothers on maternity leave to apply to the scheme will be operational; and if he will make a statement on the matter. [10322/20]
• 2020-06-09
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number and value of loans provided by the Strategic Banking Corporation of Ireland in each month of 2020, by type of loan product in tabular form; and if he will make a statement on the matter. [10325/20]
• 2020-06-09
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position in relation to the carry back for tax purposes of losses incurred by businesses; his plans to make changes in this area to support the cashflow of businesses; and if he will make a statement on the matter. [10375/20]
• 2020-06-03
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the tax receipts for each month of 2020 to date in view of the fact that it does not seem to be set out in the Fiscal Monitor April 2020; the tax profile for each of the 12 months; the same information broken down into each tax heading in tabular form; and if he will make a statement on the matter. [8719/20]
• 2020-06-03
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Revenue Commissioners determined that an employer did not qualify for the temporary wage subsidy scheme after the subsidy was provided, if the liability for repaying the Revenue Commissioners falls on the employer and not the employee; if there are protections for employees that are of the view their employer does not qualify; and if he will make a statement on the matter. [9049/20]
• 2020-06-03
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if assistance will be provided to a business in relation to an operational matter relating to the temporary wage subsidy scheme (details supplied); and if he will make a statement on the matter. [9263/20]
• 2020-06-03
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the taxation receipts that were expected for January, February, March and April 2020; the amount actually taken in as regards Table 1 in the fiscal monitor in April; the expected amount from taxation receipts in February 2020 as set out in the fiscal monitor in February; and if he will make a statement on the matter. [9739/20]
• 2020-05-27
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he will address a matter raised in correspondence (details supplied) in relation to the temporary wage subsidy scheme; and if he will make a statement on the matter. [7272/20]
• 2020-05-27
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he will address a matter raised in correspondence (details supplied) relating to the temporary wage subsidy scheme; and if he will make a statement on the matter. [7328/20]
• 2020-05-27
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the conditions applied to a member state before it can avail of funding (details supplied); if corporation tax reform in terms of rate, minimum effective tax and digital tax will not be conditions to accessing funding through the model; his plans if the European Commission applies conditions such as corporation tax reform on formal proposals in relation to same; and if he will make a statement on the matter. [7890/20]
• 2020-05-27
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if an employer that laid off a worker onto the pandemic unemployment payment can rehire that employee under the temporary wage subsidy scheme; and if he will make a statement on the matter. [7891/20]
• 2020-05-27
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the engagement he has had with the insurance industry in relation to rebates for public liability insurance and employer liability insurance for those businesses forced to close due to restrictions put in place to prevent the spread of Covid-19; the engagement he has had with UK companies that are providing insurance to businesses here; if the Central Bank has the power to influence companies in this respect; and if he will make a statement on the matter. [8006/20]
• 2020-05-27
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of businesses that have availed of each of the Covid-19 supports put in place by his Department; the number of employees that have availed of each scheme; the cost to date of each scheme in tabular form; and if he will make a statement on the matter. [8008/20]
• 2020-05-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans to consider allowing certain pension scheme members access to additional voluntary contributions as a means of stimulating the economy; and if he will make a statement on the matter. [5721/20]
• 2020-05-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position relating to the VAT rate that applies to different types of activities in the commercial water sports sector including the provision of diving lessons; and if he will make a statement on the matter. [6166/20]
• 2020-05-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he will address a matter raised in correspondence (details supplied) regarding the temporary wage subsidy scheme; and if he will make a statement on the matter. [6191/20]
• 2020-05-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Revenue Commissioners has scope under the EU Commission Decision C (2020) 2146 of 3 April 2020 to extend the zero rate of VAT on medical supplies to an organisation such as dentists and shop owners on condition that the supplies are distributed free of charge by the organisation to persons affected by or at risk from Covid-19 or involved in combating the Covid-19 outbreak; and if he will make a statement on the matter. [6388/20]
• 2020-05-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he will publish the request he made to the Revenue Commissioners to apply a zero rate of VAT on medical supplies under EU Commission Decision C (2020) 2146 of 3 April 2020; the scope of the request; if it included organisations such as shops and dentists; and if he will make a statement on the matter. [6383/20]
• 2020-05-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if his attention has been drawn to the fact that certain insurers are increasing the insurance premium of persons whose NCT certificate is out of date as a result of the NCT test centres being closed due to Covid-19; if the matter will be addressed; and if he will make a statement on the matter. [6613/20]
• 2020-05-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if his attention has been drawn to the fact that certain insurers are using claims history information on a more granular geographic basis than before as a reason for increasing premiums; if the matter will be addressed; and if he will make a statement on the matter. [6614/20]
• 2020-05-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if all mortgage holders and business customers of the banks availing of a payment break as a result of Covid-19 will have the option of having the term of their loan extended in order that they do not face a rise in monthly repayments when they resume paying in view of the announcement of 11 May 2020 (details supplied); and if he will make a statement on the matter. [6664/20]
• 2020-05-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the temporary wage subsidy scheme will be extended to cater for women on maternity leave specifically those who were not on the payroll in February 2020 due to their maternity leave; if so, if such an extension will require primary legislation; and if he will make a statement on the matter. [6672/20]
• 2020-05-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the companies that qualify for the proposed tax warehousing scheme; if it is restricted to businesses unable to trade due to the Covid-19 related restrictions; if not, if it is for businesses which have experienced significant falls in turnover; and if he will make a statement on the matter. [6677/20]
• 2020-05-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the tax warehousing scheme that is currently operational on an administrative basis will be exactly the same as the scheme that will be run under legislation; if there are restrictions or limitations in place that would prevent the Revenue Commissioners from implementing the scheme without primary legislation; and if he will make a statement on the matter. [6682/20]
• 2020-05-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the banks have now agreed that anyone availing of the Covid-19 break in loan or mortgage payments can now extend the loan term in order that their repayments are no higher; and if he will make a statement on the matter. [6817/20]
• 2020-05-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on whether banks should extend the approval in principle periods for those on the temporary wage subsidy scheme and other such Covid-19 measures; if he has consulted with the banks on the issue; his views on whether such a move would not represent an issue for the banks as they will continue to have the right to withdraw approval when the loan advances to the loan offer stage; and if he will make a statement on the matter. [6818/20]
• 2020-05-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on the lifesaver plan sold by certain life assurance companies by which the quarterly premium is regularly reviewed and increases very significantly as the policyholder gets older; and if he will make a statement on the matter. [3964/20]
• 2020-05-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if it is possible to implement a temporary suspension of VAT in which payments can be temporarily deferred in view of the Covid-19 outbreak; if so, the estimated cost of implementing such a scheme; and if he will make a statement on the matter. [4288/20]
• 2020-05-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the potential positive and negative impact of the decision by Saudi Arabia to increase oil supply and as a result reduce oil prices on the economy; and if he will make a statement on the matter. [4290/20]
• 2020-05-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the risks facing the economy as a result of the recent falls in stock prices on the Stock Exchange here and globally; the potential impacts on banks here including the capitalisation of the banks and the value of the shareholding of the State in each; and if he will make a statement on the matter. [4291/20]
• 2020-05-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the value of the shareholding of the State in each of the State-supported banks since 2016 in six month intervals and in the case of a bank (details supplied) including the last sale of shares to the market in tabular form; and if he will make a statement on the matter. [4292/20]
• 2020-05-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on the recent results published by banks (details supplied) and the prospect for the shareholding of the State in those banks; and if he will make a statement on the matter. [4293/20]
• 2020-05-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the relationship, direct or otherwise, between the share price of a bank and the capitalisation of that bank; and if he will make a statement on the matter. [4322/20]
• 2020-05-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if there is relief for medical expenses incurred by persons which would normally qualify under a Med1 claim in circumstances in which the person did not have a tax liability for the year in question; and if he will make a statement on the matter. [4408/20]
• 2020-05-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the rules and regulations surrounding mortgage and loan repayments in the event a lender gives leeway or a holiday for workers impacted by the Covid-19 outbreak; if such mortgages or loans will be deemed by the Central Bank to be in arrears; if they will be considered as non-performing under ECB and EBA regulations; if the loans or mortgages will be recorded on the Central Credit Register; the views of the Central Bank in relation to the matter; and if he will make a statement on the matter. [4504/20]
• 2020-05-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if SSM rules will be reviewed as a result of the Covid-19 outbreak; the liquidity measures being considered by the ECB, EBA and the Central Bank; if the Central Bank is considering reviewing the countercyclical buffer; and if he will make a statement on the matter. [4800/20]
• 2020-05-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans to make changes in the tax treatment of benefit-in-kind regarding company cars in view of the fact that under the benefit-in-kind tax bracket a company employee with a company vehicle falls into is dependent on mileage done and many such persons are now travelling considerably less as a result of Covid-19; and if he will make a statement on the matter. [5073/20]
• 2020-05-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the SSM rules regarding non-performing loans; the definition of a non-performing loan or exposure; the amount of capital that a bank must set aside for loans that turn non-performing; if the ECB or the EBA are reviewing the rules in view of the Covid-19 outbreak; and if he will make a statement on the matter. [5079/20]
• 2020-05-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the tax heads which will apply in respect of the announcement regarding the possible warehousing of certain liabilities; when the measure will come into effect; and if he will make a statement on the matter. [5505/20]
• 2020-03-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if his attention has been drawn to the fact that certain taxi drivers are receiving insurance quotations for their vehicle that are more than double the quotations being received from other insurance providers; the reason such a large discrepancy can exist; and if he will make a statement on the matter. [2564/20]
• 2020-03-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position regarding the operation of the death grant scheme by credit unions; if same is supported by his Department and the Central Bank; and if he will make a statement on the matter. [2566/20]
• 2020-03-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of the implementation of the options set out in the September 2017 report of the working group on the tax and fiscal treatment of rental accommodation providers; his views on the implementation of the remaining options; and if he will make a statement on the matter. [2569/20]
• 2020-03-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of personal and business credit cards in operation here; the proportion of credit cards in cases in which the consumer regularly ends up paying interest; the level of arrears or overdue repayments in respect of the cards; the amount of stamp duty collected annually on same; and if he will make a statement on the matter. [2570/20]
• 2020-03-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the details of the company running the Central Credit Register; the location in which it is based; if the system is operating smoothly; if not, if there are operational difficulties or delays; and if he will make a statement on the matter. [2573/20]
• 2020-03-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the length of time a consumer has to make a repayment beyond the normal due date of the repayment before a late payment is recorded against their personal record in the context of the Central Credit Register; if the same provision applies in respect of non-standard repayments; and if he will make a statement on the matter. [2574/20]
• 2020-03-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the costs incurred to date with regard to the Central Bank inquiry pursuant to Part IIIC of the Central Bank Act 1942, in respect of a former building society (details supplied) and certain persons in its management; the cost of Central Bank staff involved in the inquiry; the estimated final cost of the inquiry; if the costs can be recouped; the date the Central Bank commenced the inquiry; when it will be concluded; the status of the work of the inquiry; the planned further modules of the inquiry; and if he will make a statement on the matter. [2575/20]
• 2020-03-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of motor insurance premiums paid by policyholders; the number of claims paid out by the different settlement channels as described in page 8 of the first national claims information database report on private motor insurance; the total amount paid out on claims by the different settlement channels as described in page 8 of same in nominal figures in each of the years 2009 to 2018, in tabular form; and if he will make a statement on the matter. [2662/20]
• 2020-03-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he is satisfied with the response to date to the industry letter issued to credit institutions, credit servicing and retail credit firms of 23 October 2019 relating to the charging of costs associated with the legal process and other third party charges to borrowers in mortgage arrears; the quantum of such costs that have been reimbursed to customers to date; and if he will make a statement on the matter. [2700/20]
• 2020-03-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he is satisfied that regulated retail credit firms and credit servicing firms dealing with mortgages are adequately staffed to deal with the amount of accounts they have to manage; the length of time regarded as an acceptable period for such a firm to assess a completed standard financial statement form from a customer before conveying a decision; his views on the fact it is taking over a year in some cases for a completed standard financial statement form to be assessed; and if he will make a statement on the matter. [2761/20]
• 2020-03-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans to introduce flat rate expenses for dental hygienists; and if he will make a statement on the matter. [3231/20]
• 2020-03-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if a particular return submitted to the Revenue Commissioners by a person (details supplied) in County Cork has been fully examined and processed; and if he will make a statement on the matter. [3232/20]
• 2020-03-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he has consulted with the insurance industry about compensation payouts as a result of flood and other storm damage from the recent storms; if the new rules have come into force regarding cash payments and retention payments; and if he will make a statement on the matter. [3745/20]
• 2020-03-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the exposure GDP faces from contract manufacturing particularly with regard to potential trade disruption as a result of the Covid-19 outbreak; the proportion of goods that are manufactured in China but booked here using the contract manufacturing method; the way in which it impacts on GDP; and if he will make a statement on the matter. [3746/20]
• 2020-03-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the potential exposure to the economy from the Covid-19 outbreak; the potential impacts on tourism, travel, trade and global supply chains; and if he will make a statement on the matter. [3747/20]
• 2020-03-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when the next payments from the insurance compensation fund will be authorised by the High Court for claimants in the case of a company (details supplied); and if he will make a statement on the matter. [3750/20]
• 2020-03-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when the stability programme update is due to be published; the prospect at this stage of no deal being reached by the EU and UK; the potential economic impacts of same; and if he will make a statement on the matter. [3752/20]
• 2019-12-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Central Bank has information on the prevalence of money mule accounts (details supplied); if so, the details of completed or current investigations under way on the issue; and if he will make a statement on the matter. [53523/19]
• 2019-12-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position regarding the report commissioned from a company (details supplied) on remuneration levels within banks here; if he has received and read the report; when he plans to publish the report; and if he will make a statement on the matter. [53537/19]
• 2019-12-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans to regulate claims harvesting websites; the estimated number of such sites active in the market; and if he will make a statement on the matter. [53538/19]
• 2019-12-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Central Bank is notified by life assurance companies of instances in which claims on policies are not paid out on the basis of non-disclosure; if so, the most up-to-date statistics in this area; and if he will make a statement on the matter. [53540/19]
• 2019-12-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount collected to date as part of the motor insurers insolvency compensation fund; his plans for the fund; when collections are expected to cease; and if he will make a statement on the matter. [53543/19]
• 2019-12-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the national claims information database has been fully established; if not, when it will be established; if aggregated data will be published as part of the database; when public and employer liability will be incorporated into the database; and if he will make a statement on the matter. [52672/19]
• 2019-12-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the policy of the Revenue Commissioners regarding the referral of cases to the sheriff for the collection of debt; the reason for the period of time that has to elapse from a notice of demand for payment before the case can be referred to the sheriff; and if he will make a statement on the matter. [52791/19]
• 2019-12-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Central Bank has carried out work to assess the proportion of mortgage arrears cases in which relationship breakdown may be a factor; his views on same; and if he will make a statement on the matter. [52929/19]
• 2019-12-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 52 of 14 November 2019, when he will propose to Dáil Éireann that he will not invest €500 million into the rainy day fund in accordance with section 6 of the National Surplus (Reserve Fund for Exceptional Contingencies) Act 2019; and if he will make a statement on the matter. [52392/19]
• 2019-12-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if accelerated capital allowances or other tax incentives are available for businesses that purchase and use newly manufactured fully electric mini-diggers; if the matter will be reviewed; and if he will make a statement on the matter. [52021/19]
• 2019-12-10
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the cost to the Central Bank of regulating the credit union sector in each of the years 2012 to 2018 and to date in 2019; the amount received from credit unions through the industry funding levy in each year; the methodology used to calculate the cost of regulating the credit union sector; the number of persons working on credit union regulation in the Central Bank; the payroll costs in each of the years 2012 to 2018 and to date in 2019; and if he will make a statement on the matter. [51269/19]
• 2019-12-10
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position regarding the tax deductibility of expenses incurred by landlords against case V rental income such as replacement of furniture, washing machine, fridge and so on; and if he will make a statement on the matter. [51779/19]
• 2019-12-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount paid by the State Claims Agency in personal injury claims in each of the years 2010 to 2019 by delegated State authority; the amount paid in medical negligence cases in the same period, in tabular form; and if he will make a statement on the matter. [51016/19]
• 2019-12-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number and value of open appeals with the Financial Services and Pensions Ombudsman by financial product, that is, mortgage, pensions and so on; the number of appeals that are related to the tracker mortgage scandal; the number and value of open appeals at the end of each month since the creation of the ombudsman; and the number and value of legacy appeals carried over from the Financial Services Ombudsman and the Pensions Ombudsman, in tabular form. [51017/19]
• 2019-12-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of the escrow account holding the funds received from a company (details supplied); the amount initially invested into the account; the net asset value of the account; the potential loss that will be incurred by the company if the funds are returned to the company; the potential loss that will be incurred by Ireland if the funds are handed over to Ireland; the cost of legal expenses incurred by the State in setting up the escrow account; and if he will make a statement on the matter. [51018/19]
• 2019-12-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of open roles in his Department by functional area and position; the length of time the role has remained unfilled in each case; and if he will make a statement on the matter. [51019/19]
• 2019-12-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of persons working in his Department by department or functional area; the number at the end of each year since 2015 by department or functional area; and if he will make a statement on the matter. [51020/19]
• 2019-12-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when legislation will be introduced to bring in the senior executive accountability regime; and if he will make a statement on the matter. [51022/19]
• 2019-12-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of open roles in the Central Bank by functional area and position; the length of time the role has remained unfilled in each case; and if he will make a statement on the matter. [51024/19]
• 2019-12-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of licence applications made to the Central Bank between 2014 and 2019 by the type of financial services provider, that is, retail credit firm and so on; and if he will make a statement on the matter. [51025/19]
• 2019-12-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of open licence applications with the Central Bank; the length of time these applications have remained open; the type of financial services provider in each case; and if he will make a statement on the matter. [51026/19]
• 2019-12-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of open roles in the Revenue Commissioners by functional area and position; the length of time the role has remained unfilled in each case; and if he will make a statement on the matter. [51027/19]
• 2019-12-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of open roles in the Tax Appeals Commission by functional area and position; the length time the role has remained unfilled in each case; and if he will make a statement on the matter. [51028/19]
• 2019-12-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of open roles in the Financial Services and Pensions Ombudsman by functional area and position; the length time the role has remained unfilled in each case; and if he will make a statement on the matter. [51029/19]
• 2019-12-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of persons employed by the Central Bank each month since the start of 2016 by functional area; and if he will make a statement on the matter. [51030/19]
• 2019-12-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of persons employed by the Revenue Commissioners each month since the start of 2016 by functional area; and if he will make a statement on the matter. [51031/19]
• 2019-12-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of persons employed by the Tax Appeals Commission each month since the start of 2016 by functional area; and if he will make a statement on the matter. [51032/19]
• 2019-12-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the projected surplus from the National Asset Management Agency; the return on investment this will represent; if the surplus will be received into the Exchequer when NAMA is wound up; and if he will make a statement on the matter. [51033/19]
• 2019-12-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the annual cost of the research and development tax credit for the past five years including 2019; the number of companies that availed of the scheme in each of the years, by multinational and SME companies; and if he will make a statement on the matter. [51034/19]
• 2019-12-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the annual cost of the knowledge development box in each year since its creation; the number of companies that availed of the scheme in each of the years, by multinational and SME companies; and if he will make a statement on the matter. [51035/19]
• 2019-12-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the annual cost of the entrepreneurial relief in each year since its establishment including 2018; the number of companies that availed of the scheme in each of the years, by multinational and SME companies; and if he will make a statement on the matter. [51036/19]
• 2019-12-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the annual cost of the special assignee relief programme for the past five years including 2018; the number of companies that availed of the scheme in each of the years, by multinational and SME companies; and if he will make a statement on the matter. [51037/19]
• 2019-12-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the annual cost of the foreign earnings deduction for the past five years including 2018; the number of companies that availed of the scheme in each of the years, by multinational companies and SME companies; and if he will make a statement on the matter. [51038/19]
• 2019-12-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the take-up of the key employee engagement programme in each month since its establishment; the number of companies that availed of the scheme in each of the years by multinational and SME companies; and if he will make a statement on the matter. [51039/19]
• 2019-12-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the annual cost of the employment and investment incentive scheme in each year since it commenced including 2018; the number of companies that availed of the scheme in each of the years by multinational and SME companies; and if he will make a statement on the matter. [51040/19]
• 2019-12-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the annual cost of the start-up refunds for entrepreneurs in the past five years including 2018; the number of companies that availed of the scheme in each of the years; and if he will make a statement on the matter. [51041/19]
• 2019-12-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of tax appeals before the Tax Appeals Commission; the value of tax the disputes amount to; the appeals by ranges (details supplied), respectively in tabular form; and if he will make a statement on the matter. [51042/19]
• 2019-12-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the age and value of tax appeals before the Tax Appeals Commission by ranges (details supplied) respectively in tabular form; and if he will make a statement on the matter. [51043/19]
• 2019-12-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of new appeals brought before the Tax Appeals Commission in each month since January 2016; the number of cases concluded in each month since January 2016; and if he will make a statement on the matter. [51044/19]
• 2019-12-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of appeals before the Tax Appeals Commission that have been concluded since January 2016 that have been settled; the value of the settled appeal; the number withdrawn; the value these amounted to; the number of cases heard; the value these appeals amounted to; and if he will make a statement on the matter. [51045/19]
• 2019-12-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of penalties issued by the Revenue Commissioners in each of the years since 2012; the value of fines imposed in each case; the value of interest charged in each case; the amount of fines, penalties and interest paid; the number of cases each year that involved personal insolvency and corporate insolvency, for example, receiver, liquidator and so on in tabular form; and if he will make a statement on the matter. [51046/19]
• 2019-12-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of items confiscated by customs officials at ports and airports due to the fact VAT or excise had not been paid in the past five years and to date in 2019; the rules in relation to VAT and excise on goods ordered from abroad and being delivered here; and if he will make a statement on the matter. [51047/19]
• 2019-12-03
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans to change the age threshold of 75 years to approved minimum retirement funds; and if he will make a statement on the matter. [49741/19]
• 2019-12-03
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he will assist a person (details supplied) in County Cork to resolve a VRT issue that has arisen concerning an imported vehicle; and if he will make a statement on the matter. [49739/19]
• 2019-11-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Central Bank has undertaken an industry wide review or investigation of potential overcharging on mortgage accounts with related insurance policies; if lenders have informed the Central Bank of cases of overcharging similar to that found in a bank (details supplied); the number of impacted customers in the bank and other lenders that have been reported to the Central Bank; and if he will make a statement on the matter. [49671/19]
• 2019-11-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the attention of the Central Bank has been drawn to the number of customers of a bank (details supplied) who have been overcharged in mortgage accounts with related insurance policies; if the attention of the Central Bank has been further drawn to the amount by which the customers were overcharged; if the figures will be published; and if he will make a statement on the matter. [49672/19]
• 2019-11-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of employees in his Department dedicated to international financial services, including the funds and asset management industries; the number of open vacancies in the area; and if he will make a statement on the matter. [49673/19]
• 2019-11-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of employees in the Central Bank dedicated to international financial services, including the funds and asset management industries; the number of open vacancies in the area; and if he will make a statement on the matter. [49674/19]
• 2019-11-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he is considering publishing an annual financial services Bill each year; and if he will make a statement on the matter. [49675/19]
• 2019-11-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans for the funds, asset management and international financial services industries; and if he will make a statement on the matter. [49676/19]
• 2019-11-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of persons who work in the funds, asset management and international financial services industries by region; and if he will make a statement on the matter. [49677/19]
• 2019-11-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the tax paid by the funds, asset management and international financial services industry; and if he will make a statement on the matter. [49678/19]
• 2019-11-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the progress of the legislation governing limited partnerships; if his Department is taking the lead on same: if not, if the Department of Business, Enterprise and Innovation is taking the lead; and if he will make a statement on the matter. [49679/19]
• 2019-11-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance a breakdown of pay outs by the State Claims Agency by the various settlement channels including awards through the Personal Injuries Assessment Board, by court award or by settlement in each year since 2015, in tabular form; and if he will make a statement on the matter. [48998/19]
• 2019-11-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Central Bank monitors the number of insurance companies operating in the market; the number of insurance companies that have left the market each year since 2014, in tabular form; and if he will make a statement on the matter. [48787/19]
• 2019-11-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Central Bank attempts to monitor the number of businesses that cannot obtain a quote for public and employer liability insurance; the number of businesses that could not obtain insurance in each year since 2016, in tabular form; and if he will make a statement on the matter. [48788/19]
• 2019-11-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of customers impacted by the exit of a company (details supplied) from the market; and if he will make a statement on the matter. [48790/19]
• 2019-11-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the corporation tax received by industry or sector in each year since 2015, in tabular form; and if he will make a statement on the matter. [48845/19]
• 2019-11-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if deferred tax assets on losses carried forward in banks are included in the calculations for CET1 and fully loaded CET1 ratios; if these ratios will deteriorate if the deferred tax assets were removed from the balance sheet; if it will mean that banks would have to hold more capital if these deferred tax assets were removed; if this will increase the costs facing the banks; if this will have an impact on retail interest rates for customers; and if he will make a statement on the matter. [49041/19]
• 2019-11-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the membership of the cost of insurance working group; the meetings the group held since its inception; the date and purpose of each meeting in tabular form; and if he will make a statement on the matter. [49048/19]
• 2019-11-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans to extend to personnel serving on board the Irish Lights ship ILV Granuaile an entitlement to the tax credit given to qualifying Naval Service personnel in the Finance Bill 2019; and if he will make a statement on the matter. [49056/19]
• 2019-11-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of times he has met with insurance companies and Insurance Ireland since 1 January 2016; the date of each meeting; the persons or bodies he met with; the purpose of each meeting in tabular form; and if he will make a statement on the matter. [48302/19]
• 2019-11-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on whether separated and divorced persons that previously owned a share in a property should be treated as first-time buyers in terms of the tax code and mortgage rules when buying a home at some point in the future; and if he will make a statement on the matter. [48395/19]
• 2019-11-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Central Bank has been informed by a building society (details supplied) that an investigation has commenced on the overcharging of customers involving insurance products on their mortgage; if the Central Bank is undertaking its own investigation in relation to this; the number of customers believed to be involved at this stage; the amount overcharged; and if he will make a statement on the matter. [48453/19]
• 2019-11-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans to extend the legal framework for approved retirement funds to allow pension schemes to provide ARFs under the regulation of the Pensions Authority. [47900/19]
• 2019-11-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans to allow pension schemes approved by the Pensions Authority to offer retiring members of defined contribution schemes, scheme controlled ARFs; and if he will make a statement on the matter. [47901/19]
• 2019-11-20
  VOTE
  Finance Bill 2019: Order for Fifth Stage

  • ~ abstained on the motion motion passed · 45–19
• 2019-11-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the list of projects backed by a company (details supplied), in tabular form; the amount invested by the company in each project; the number of homes planned for each project; the number of homes built in each project; the funding invested to date from the Ireland Strategic Investment Fund; the details of a new private funder of the company; the way in which it is being invested from this source; if this is in addition to funding from an investment firm (details supplied) and the ISIF; and if he will make a statement on the matter. [47032/19]
• 2019-11-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when he expects to bring forward the central bank (amendment) Bill; when the legislation will be passed; when he expects the new regulations will be put in place; and if he will make a statement on the matter. [47034/19]
• 2019-11-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when legislation is being introduced to ring-fence the increase in carbon tax in 2020 and onwards; and if he will make a statement on the matter. [47035/19]
• 2019-11-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he continues to plan to not invest €500 million into the Rainy Day Fund from the Exchequer in 2019 in view of Brexit; if so, his plans for €500 million; if it will be used in 2019 on expenditure; if it will be kept in the Exchequer account until 2020; and if he will make a statement on the matter. [47036/19]
• 2019-11-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position on the review of the flat rate expenses system; and if he will make a statement on the matter. [46832/19]
• 2019-11-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of the work of the cost of insurance working group with particular regard to compensation award levels and if he will make a statement on the matter. [46833/19]
• 2019-11-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he expects the Revenue Commissioners to bring forward new guidance on flat rate allowances; when he expects it to be brought forward; the measures he plans to ensure lower and middle income earners are not adversely affected by changes; and if he will make a statement on the matter. [46675/19]
• 2019-11-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the role he envisages for NAMA in the period ahead; when he expects the agency to wind up; and if he will make a statement on the matter. [46672/19]
• 2019-11-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if his Department has carried out an economic impact assessment of the draft withdrawal agreement agreed in October 2019 between the European Union and the UK Government; and if he will make a statement on the matter. [46673/19]
• 2019-11-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the steps he is taking to ensure that insurance cover is made available to businesses in the wider leisure sector at affordable rates; and if he will make a statement on the matter. [46671/19]
• 2019-11-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the manner in which the standard fund threshold limit of €2 million applies to persons employed in the public sector; the way in which the fund is calculated in the context of a public servant who is a member of the unfunded public service pension scheme; the taxation treatment that applies in respect of a pension fund amount in excess of €2 million; and if he will make a statement on the matter. [46121/19]
• 2019-11-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he will address a matter raised in correspondence by a person (details supplied) regarding a proposal for the Revenue Commissioners; and if he will make a statement on the matter. [46596/19]
• 2019-11-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position regarding the printing of euro banknotes here; and if he will make a statement on the matter. [45844/19]
• 2019-11-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of flat rate expenses in the income tax system; the number of persons that have claimed under each classification; the cost under each classification; and if he will make a statement on the matter. [45980/19]
• 2019-11-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of the review of flat rate expenses; if it is being undertaken by the Revenue Commissioners; when he expects the review to conclude; and if he will make a statement on the matter. [45981/19]
• 2019-11-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of on-site inspections undertaken by the Central Bank of credit servicing firms since the commencement of the Consumer Protection (Regulation of Credit Servicing Firms) Act 2018; the number of enforcement actions undertaken; the number of enforcement findings made; and if he will make a statement on the matter. [45982/19]
• 2019-11-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Central Bank is monitoring the operation of PSD2 in respect of online banking; if there are concerns that some online services have been disrupted based on the device used to access online banking; the list of devices that cannot be used for each bank; if he or the Central Bank has received assurances that access will be restored for customers; and if he will make a statement on the matter. [45983/19]
• 2019-11-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Central Bank has data on online banking usage; the number of individual customers that use online banking by bank; the number of businesses that use online banking by bank; and if he will make a statement on the matter. [45984/19]
• 2019-11-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the progress on a price index for public and employer liability insurance; when prices will begin to be tracked over time; and if he will make a statement on the matter. [45985/19]
• 2019-11-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if an analysis has been undertaken by his Department on the pharmaceutical industry; if patent expiration in the industry has been profiled; the potential impact of same on employment in particular regions; the potential of same to impact corporation tax receipts; and if he will make a statement on the matter. [45986/19]
• 2019-11-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the 2013 analysis undertaken on the impact of the patent cliff on pharma-chem output here has been updated; if the risks have been assessed for biological medicines; and if he will make a statement on the matter. [45987/19]
• 2019-11-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the mechanism by which a company (details supplied) removed €190 million from the escrow account; the reason for the withdrawal; the person or body that requested the withdrawal; if the European Commission has been consulted; and if he will make a statement on the matter. [45990/19]
• 2019-11-06
  VOTE
  Finance Bill 2019

  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 · 5–1
• 2019-11-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when legislation will be brought forward to ring-fence the extra funds taken in from the increase in carbon tax; if it will be inserted into the Finance Bill; and if he will make a statement on the matter. [44653/19]
• 2019-11-05
  VOTE
  Finance Bill 2019 · 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 · 5–3
  • ✓ voted for the motion motion passed · 5–2
• 2019-10-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of the Central Bank (Amendment) Bill; when he expects the heads of Bill to be completed; when pre-legislative scrutiny will take place on the Bill; when he expects the Bill to be published; and if he will make a statement on the matter. [43856/19]
• 2019-10-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the scope of the Central Bank (Amendment) Bill; if it will incorporate non-bank financial service providers; if it will incorporate credit union managers and boards; and if he will make a statement on the matter. [43857/19]
• 2019-10-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the breakdown of the €300 million net tax measures in his budget 2020 statement; the breakdown of the €2.9 billion net budget package; and if he will make a statement on the matter. [43984/19]
• 2019-10-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the €500 million intended for the rainy day fund in 2019 will be available in 2019 and 2020; if it makes up part of the €1.2 billion Brexit package; and if he will make a statement on the matter. [43988/19]
• 2019-10-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if a decision has been made on the €500 million intended for the rainy day fund in 2020; if he still plans to invest €500 million in the rainy day fund in 2020; if not, if the €500 million forms part of the €1.2 billion Brexit package; and if he will make a statement on the matter. [43989/19]
• 2019-10-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if investment in the rainy day fund does not impact the general Government balance but does impact the Exchequer balance; if the indicative nominal budgetary package outlined in table 6 is after the funds for the rainy day fund have been invested; and if he will make a statement on the matter. [43990/19]
• 2019-10-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated full-year yield of imposing excise duty of 5 cent, 10 cent, 15 cent and 20 cent per millilitre, respectively, on liquid containing nicotine used for vaping and e-cigarettes; and if he will make a statement on the matter. [43991/19]
• 2019-10-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated first and full year cost of removing USC up to €80,000; and if he will make a statement on the matter. [43993/19]
• 2019-10-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated first and full year cost of increasing the group A CAT threshold of €335,000 by €3,000, €10,000, €32,000, €100,000 and €200,000, respectively, in tabular form; and if he will make a statement on the matter. [43994/19]
• 2019-10-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated first and full year cost of reducing the CAT rate from 33% to 32%, 30%, 28% and 23%, respectively, in tabular form; and if he will make a statement on the matter. [43995/19]
• 2019-10-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated first and full year cost of reducing the CAT rate from 33% to 32%, 30%, 28% and 23%, respectively, in tabular form while simultaneously increasing the group A CAT threshold of €335,000 by €3,000, €10,000, €32,000, €100,000 and €200,000, respectively, in tabular form; and if he will make a statement on the matter. [43996/19]
• 2019-10-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the level of checks that will be required between Ireland and Great Britain if the current Brexit deal were to be ratified; the number of extra customs officials that will be required to deal with the number of checks; the contingencies at ports here with regard to the increased level of checks required; and if he will make a statement on the matter. [44155/19]
• 2019-10-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if his Department is undertaking an economic impact analysis of the current Brexit deal; if he will publish updated fiscal and macroeconomic forecasts based on the current Brexit deal; when he expects such a study to be completed; and if he will make a statement on the matter. [44156/19]
• 2019-10-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Central Bank has officially commenced an investigation into whether dual pricing by the insurance industry complies with the consumer protection code and the law; when he expects this investigation to conclude; and if he will make a statement on the matter. [44157/19]
• 2019-10-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Central Bank is in the process of reviewing the macroprudential mortgage rules; if he anticipates changes to the rules particularly with regard to first-time buyers; and if he will make a statement on the matter. [44158/19]
• 2019-10-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the economic and fiscal projections outlined in budget 2020 documents are applicable to the current Brexit deal; and if he will make a statement on the matter. [44159/19]
• 2019-10-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the budgeted yield from tax compliance measures in budgets since budget 2012 and the actual yield taken by the Revenue Commissioners from compliance measures in each year in tabular form; and if he will make a statement on the matter. [44160/19]
• 2019-10-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on the concerns raised by an association (details supplied) over issues faced by the industry in terms of the high capital gains tax rates here; and if he will make a statement on the matter. [44161/19]
• 2019-10-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of financial service providers that have not got the relevant authorisation from the Central Bank in the event the UK leaves the European Union by type of financial services provider in tabular form; and if he will make a statement on the matter. [44162/19]
• 2019-10-24
  VOTE
  Finance Bill 2019: Financial Resolutions

  • ✓ voted for the motion motion passed · 88–47
• 2019-10-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans to change the maximum pension fund limit of €2 million; and if he will make a statement on the matter. [43771/19]
• 2019-10-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position on tax relief for employees and the self-employed in respect of pension contributions; his plans to introduce changes in this area; and if he will make a statement on the matter. [43722/19]
• 2019-10-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated cost of reducing the exit tax rate of 41% on certain investment products to 33% in order to bring it into line with the rate of DIRT tax; the policy rationale for separating the rate of exit tax from DIRT; and if he will make a statement on the matter. [43770/19]
• 2019-10-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the way in which the general government balance as a percent of GDP is calculated referring to table A1 of the draft stability programme update in view of the fact that 0.4% of nominal GDP of €352,850 million does not equal the general government balance of €1,235 million but instead equates to €1,411 million; and if he will make a statement on the matter. [43835/19]
• 2019-10-23
  PQ
  Asked Education

  Deputy Michael McGrath asked the Minister for Education and Skills if there is a fund available that schools can apply to in order to finance the repair and upgrade of a sports hall including roof repairs; and if he will make a statement on the matter. [43760/19]
• 2019-10-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount paid out in compensation from the insurance compensation fund in relation to the liquidation of a company (details supplied) to date; the number of persons partially compensated at this stage; the number of persons fully compensated at this stage; the number of persons still awaiting compensation; the number of persons whose claims have not yet been settled in court or otherwise; the anticipated remaining amount required for compensation from the fund; the anticipated amount that will be retrieved by the fund from the liquidation process; and if he will make a statement on the matter. [43293/19]
• 2019-10-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the nominal fiscal resources available in each year between 2021 and 2025 assuming there is an orderly Brexit; if there is a general Government surplus as set out in table 3 of the Summer Economic Statement accounting for the announcements made in budget 2020, excluding disorderly Brexit announcements, accounting for pre-committed expenditure, that is, capital expenditure, carryover costs, public sector pay increases and demographic costs; if there is compliance with the European fiscal rules most notably the expenditure benchmark, the medium-term objective and the debt to GDP ratio in each year in tabular form; and if he will make a statement on the matter. [43533/19]
• 2019-10-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the nominal fiscal resources available each year between 2021 and 2025 assuming there is an orderly Brexit; if there is a general Government balance of €0 in each year accounting for the announcements made in budget 2020, excluding disorderly Brexit announcements, accounting for pre-committed expenditure, that is, capital expenditure, carryover costs, public sector pay increases and demographic costs; if there is compliance with the European fiscal rules most notably the expenditure benchmark, the medium-term objective and the debt to GDP ratio in each year in tabular form; and if he will make a statement on the matter. [43534/19]
• 2019-10-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the nominal fiscal resources available each year between 2021 and 2025 assuming there is an orderly Brexit; if there is a general Government surplus of 0.4% of GDP in each year accounting for the announcements made in budget 2020, excluding disorderly Brexit announcements, accounting for pre-committed expenditure, that is, capital expenditure, carryover costs, public sector pay increases and demographic costs; if there is compliance with the European fiscal rules most notably the expenditure benchmark, the medium-term objective and the debt to GDP ratio in each year in tabular form; and if he will make a statement on the matter. [43535/19]
• 2019-10-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the nominal fiscal resources available each year between 2021 and 2025 assuming there is an orderly Brexit under the expenditure benchmark and the medium term objective of the European fiscal rules accounting for the announcements made in budget 2020, excluding disorderly Brexit announcements and accounting for pre-committed expenditure, that is, capital expenditure, carryover costs, public sector pay increases and demographic costs; and if he will make a statement on the matter. [43536/19]
• 2019-10-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the special arrangements that apply to agricultural contractors in respect of changes made to carbon tax and diesel rebate as part of budget 2020; and if he will make a statement on the matter. [42698/19]
• 2019-10-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the rationale behind the budgeted yield of €80 million from the changing of the dividend withholding tax rate of 25% if the tax can be deducted from an income taxpayer's income tax liability; the amount of the €80 million anticipated to come from dividends paid to Irish tax residents; and if he will make a statement on the matter. [42851/19]
• 2019-10-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the list of flat rate expense allowances; the available allowance for each flat rate expense; the purpose of each allowance; the profession it is linked to; if the allowance is based on legislation; if his intention is to remove all allowances that are not based in legislation; the expected yield from such a change; if that yield was incorporated into budget figures for revenue raising measures; when he expects the changes to be introduced; his plans to amend legislation in order that some of the allowances are permitted; and if he will make a statement on the matter. [42852/19]
• 2019-10-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of cases over the past five years in which the Revenue Commissioners have settled a tax liability for less than the value of the tax liability; the difference in each year between the final settlements made and tax liabilities in those settlements; the reason for settling for less than the tax liability; and if he will make a statement on the matter. [42853/19]
• 2019-10-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 57 of 3 October 2019, the value of deposits and investments held by Irish credit unions in the United Kingdom; and if he will make a statement on the matter. [42361/19]
• 2019-10-15
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he will provide an outline of the OECD corporate tax proposals; and if he will make a statement on the matter. [42349/19]
• 2019-10-15
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the breakdown of the €30 million measures to support enterprise, SMEs and the agri-sector in the tax policy changes budget 2020 document; and if he will make a statement on the matter. [41997/19]
• 2019-10-15
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the details of the diesel rebate scheme; the annual cost of the scheme; the way in which it compares to the previous rebate scheme; and if he will make a statement on the matter. [41998/19]
• 2019-10-15
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the fiscal impact in monetary terms of the new corporate tax proposals put forward by the OECD; if this is not possible at this stage when he expects to have such an analysis completed; and if he will make a statement on the matter. [42341/19]
• 2019-10-15
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the process and timelines now that the OECD has put forward proposals on corporate tax reform; if this will involve all countries signing up to the proposals; the result if all countries do not sign up to the proposals; the result if only a majority of countries sign up; if countries that do not sign up can ignore the proposals; and if he will make a statement on the matter. [42342/19]
• 2019-10-03
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if dual pricing by the insurance industry is permitted under consumer protection legislation; and if he will make a statement on the matter. [40458/19]
• 2019-10-03
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if a distinction is made across the various enterprise tax schemes such as EIIS, KEEP, and CGT entrepreneur relief for high risk and high potential innovation start-ups as opposed to more traditional asset backed enterprises; and if he will make a statement on the matter. [40210/19]
• 2019-10-03
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of instances in each year since 2013 in which the Central Bank brought summary prosecutions against entities or persons operating here without Central Bank authorisation; the number of those that ended in conviction; the fines and penalties imposed by the courts in each conviction; and if he will make a statement on the matter. [40287/19]
• 2019-10-03
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if credit unions will be permitted to hold existing deposits and investments with non-EEA UK institutions in a no-deal Brexit scenario; if so, the contingencies put in place for credit unions in this position; and if he will make a statement on the matter. [40301/19]
• 2019-10-03
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated full year cost of a 100% tax rebate or grant for the purchase of e-bikes (details supplied); and if he will make a statement on the matter. [40302/19]
• 2019-10-03
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of businesses that have applied for the key customs registration, the economic operators registration and identification number; the number of Irish businesses with such a registration now; the turnaround time for the Revenue Commissioners to process a registration application; the number of Irish businesses the Revenue Commissioners estimate will require such a registration in the course of their normal business after 31 October 2019 in the event of a disorderly Brexit; and if he will make a statement on the matter. [40391/19]
• 2019-10-03
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount of corporation tax collected in each year since 2010; the percentage of total tax take accounted for by corporation tax receipts in each year since 2010, in tabular form; and if he will make a statement on the matter. [40392/19]
• 2019-10-03
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans to review the sustainability of corporation tax receipts; his plans to reduce the dependence of Ireland on corporation tax receipts; and if he will make a statement on the matter. [40393/19]
• 2019-10-03
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated impact on corporation tax receipts of the full implementation of BEPS 2 over the years ahead; and if he will make a statement on the matter. [40395/19]
• 2019-10-03
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the level of trade in both directions with the United Kingdom; and if he will make a statement on the matter. [40397/19]
• 2019-10-03
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the annual cost of the help-to-buy scheme in each year since its establishment; the number of persons that availed of the scheme in each year; the number that were first-time buyers; the number that were self builds; the average house price that was purchased using the scheme in each year in tabular form; and if he will make a statement on the matter. [40451/19]
• 2019-10-03
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of persons that availed of the capital gains tax entrepreneurs relief in each year since it was established; the cost in each of those years; and if he will make a statement on the matter. [40454/19]
• 2019-10-03
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on dual pricing in the insurance industry by which new customers are priced differently to existing customers; the number of insurance companies that undertake this practice; if such a practice is prohibited in other jurisdictions; if his Department or the Central Bank has undertaken a review of the dual pricing system; and if he will make a statement on the matter. [40455/19]
• 2019-10-03
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the principal legislation dealing with the regulation of the insurance industry by the Central Bank from both a macro prudential role and a consumer protection role; and if he will make a statement on the matter. [40456/19]
• 2019-10-03
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if dual pricing by the insurance industry is consistent with the consumer protection code; if he has considered asking the Central Bank to review the practice; and if he will make a statement on the matter. [40457/19]
• 2019-10-03
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of persons that availed of the KEEP scheme in each year since its establishment; the cost in each year; and if he will make a statement on the matter. [40459/19]
• 2019-10-03
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of persons that availed of the EIIS scheme in each year since its establishment; the cost in each year; and if he will make a statement on the matter. [40460/19]
• 2019-10-03
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of persons that availed of the knowledge development box scheme in each year since its establishment; the cost in each year; and if he will make a statement on the matter. [40461/19]
• 2019-10-03
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of SMEs that have availed of the research and development tax credit in each year since its establishment; the cost in each year of SMEs availing of the credit; and if he will make a statement on the matter. [40462/19]
• 2019-10-03
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the rank of Ireland in the EU in terms of the level of motor insurance costs; and if he will make a statement on the matter. [40481/19]
• 2019-10-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the cost of establishing and running the last Commission on Taxation; and if he will make a statement on the matter. [39333/19]
• 2019-10-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the final agreed tender price, the date of the tender for the contract and the final overall amount paid and the date of the final payment in respect of each capital expenditure project completed since 1 January 2014 by his Department or an agency under the remit of his Department and which ended up costing €10 million or more in tabular form; the reason the final amount paid exceeded the final tender price; the details available in respect of projects in which construction is not complete to date or in which the final settlement account has not been agreed to date; and if he will make a statement on the matter. [39924/19]
• 2019-09-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of the preparations for a no-deal Brexit; the further steps he plans to take in the coming weeks to prepare for this scenario; and if he will make a statement on the matter. [39206/19]
• 2019-09-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the steps being taken to protect businesses and voluntary organisations from increasing insurance costs; and if he will make a statement on the matter. [39207/19]
• 2019-09-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the steps he plans to take to tackle the growing insurance crisis affecting certain sectors of the economy; and if he will make a statement on the matter. [39061/19]
• 2019-09-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on banks using the time limit for tracker mortgage appeals to the Financial Services and Pensions Ombudsman; his further views on whether the banks should lift the time limits; if he has engaged with the banks about this issue; and if he will make a statement on the matter. [39058/19]
• 2019-09-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of the VAT treatment of food supplements; and if he will make a statement on the matter. [39057/19]
• 2019-09-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of the OECD BEPS process; the next steps involved; when he expects an agreement among the OECD members; the progress made on a review as to the sustainability of corporation tax receipts here in the coming years; and if he will make a statement on the matter. [39059/19]
• 2019-09-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the way in which he plans to use the projected surplus from NAMA; when the agency will wind up; and if he will make a statement on the matter. [39060/19]
• 2019-09-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the date, location and purpose of all meetings he and the Minister of State with responsibility for financial services have attended in the lifetime of the Government with insurance companies, insurance brokers or representative bodies in the insurance industry; and if he will make a statement on the matter. [39159/19]
• 2019-09-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the expected tax yield from expanding transfer pricing rules to the SME sector; the number of Irish SMEs that could potentially be impacted by this move; the number of employees working for these SMEs; if the data is available; the reason put forward as to the reason the rules should be extended to SMEs; and if he will make a statement on the matter. [39260/19]
• 2019-09-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of mortgage switches undertaken each year since 2003 and the associated value of those mortgage switches in tabular form; the work completed by his Department to make mortgage switching easier for the customer; the tangible measures being taken in that regard; the physical signatures that are required when it comes to mortgage switching under section 10 of the Electronic Commerce Act 2000; if he has reviewed this Act with a view to making mortgage switching easier for the customer by making electronic signatures available; and if he will make a statement on the matter. [39261/19]
• 2019-09-25
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 63 of 6 September 2019, the process by which an unauthorised financial services provider can be fined by a court following conviction; the person or body whose role it is to take proceedings to court in order to impose a fine on an unauthorised financial services provider; if it is a matter for the Director of Public Prosecutions or the Central Bank; if the Central Bank needs to report the instance to the Director of Public Prosecution for consideration; if so, the number of cases since 2015 that have been reported to the Director of Public Prosecutions; the number of cases that have been taken by the Director of Public Prosecutions to the courts since 2015; and if he will make a statement on the matter. [38943/19]
• 2019-09-25
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if a matter raised in correspondence by a person (details supplied) in County Cork regarding the tax treatment of unmarried couples will be addressed; and if he will make a statement on the matter. [38948/19]
• 2019-09-25
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on removing the restriction in which tax relief is only available for physiotherapy sessions on the basis of a general practitioner referral; and if he will make a statement on the matter. [38980/19]
• 2019-09-25
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the treatment of off-road voluntary ambulances for the purposes of VRT, VAT and annual motor tax; the way in which the treatment differs from regular voluntary ambulances; the estimated cost if the rules for off-road ambulances were equalised with those of regular ambulances; and if he will make a statement on the matter. [39056/19]
• 2019-09-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans to address the significant step effect (details supplied) in the application of the universal social charge for persons aged 70 years of age or over; and if he will make a statement on the matter. [37960/19]
• 2019-09-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the penalty and surcharge arrangements that apply to self-employed persons who fail to make a local property tax return or pay their LPT; his plans to revise this policy; and if he will make a statement on the matter. [37961/19]
• 2019-09-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the review of SARP has been completed and published; and if he will make a statement on the matter. [37884/19]
• 2019-09-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the suite of protections that apply to a buy-to-let mortgage holder; his plans to make changes in the area; and if he will make a statement on the matter. [37030/19]
• 2019-09-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the role of the Central Credit Register and an organisation (details supplied); the obligation on banks to consider the content of the credit history of a person on the register or the organisation; if a bank is prevented from lending to a customer based on their history; and if he will make a statement on the matter. [37031/19]
• 2019-09-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the reason VAT is chargeable by counsellors and psychotherapists on their services; if there is flexibility to change the application of VAT; and if he will make a statement on the matter. [37045/19]
• 2019-09-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the reason given by the Revenue Commissioners such a treatment has no legal provision and that such a treatment in the past was a concession and therefore had no legal basis with regard to the zero rated VAT treatment of food supplements that; if it provided guidance that indicated that food supplements constituted food within the terms of the second schedule to the Value-Added Tax Act 1972 (as amended); and if he will make a statement on the matter. [37714/19]
• 2019-09-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 194 of 11 July 2019, the number of the 57 credit institutions and 59 insurance firms from the UK or Gibraltar that have applied for or have already received authorisation from the Central Bank which would enable them to continue to do business here in the event of a disorderly Brexit; the value of the business done or the market share of firms that have not to-date sought authorisation from the Central Bank; the exposure here in this regard in the event of a disorderly Brexit; and if he will make a statement on the matter. [34812/19]
• 2019-09-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of instances and the value of tax involved in recent years in which the large cases division of the Revenue Commissioners issued reassessments of the amount of tax due; the circumstances in which such reassessments may arise; if this only arises in cases in which new information comes to light; and if he will make a statement on the matter. [34814/19]
• 2019-09-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount collected to date as part of the Motor Insurers Insolvency Compensation Fund; his plans for the fund; when collections are expected to cease; and if he will make a statement on the matter. [34817/19]
• 2019-09-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the name of each person employed as an adviser or special adviser to him and the Ministers of State in his Department; the salary of each in tabular form; and if he will make a statement on the matter. [34846/19]
• 2019-09-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if there are penalties or fines for financial entities or persons operating here without Central Bank authorisation; the number of warnings issued by the Central Bank in each year since 2015 for companies operating without such authorisation; the value of fines imposed in the companies operating without authorisation; and if he will make a statement on the matter. [34869/19]
• 2019-09-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated full-year cost of allowing capital gains on Employment and Investment Incentive, EII, shares to be capital gains tax applicable rather than income tax applicable; and if he will make a statement on the matter. [34870/19]
• 2019-09-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated full-year cost of allowing capital losses on Employment and Investment Incentive, EII, shares to be allowed for capital gains tax purposes; and if he will make a statement on the matter. [34871/19]
• 2019-09-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated full-year cost of introducing a scheme for microenterprises similar to the seed enterprise investment scheme in the UK; and if he will make a statement on the matter. [34889/19]
• 2019-09-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated full-year cost of increasing the entrepreneurial relief for capital gains tax to 12.5% and removing the lifetime limit of €150,000; and if he will make a statement on the matter. [34895/19]
• 2019-09-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if under the general block exemption regulation, GBER, it is possible to loosen the connected person restrictions for the scheme; the estimated full-year cost of implementing a 30% limit by which a person is only deemed connected if they or an associate owns more than 30% of the company; and if he will make a statement on the matter. [34927/19]
• 2019-09-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the proportion of the cost of the research and development tax credit that arises from such services being outsourced to third parties by the company availing of the credit; and if he will make a statement on the matter. [34928/19]
• 2019-09-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the proportion of the cost of the research and development tax credit that arises from such services being outsourced to universities by the company availing of the credit; and if he will make a statement on the matter. [34929/19]
• 2019-09-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated full-year cost of removing the restriction to 100% of the employee’s annual emoluments for the key employee engagement programme, KEEP; and if he will make a statement on the matter. [34930/19]
• 2019-09-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated full-year cost of removing the restriction to 100% of the employee’s annual emoluments for the key employee engagement programme and to introduce a flat €250,000 limit over three years; and if he will make a statement on the matter. [34931/19]
• 2019-09-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated cost of increasing the remuneration limit under the KEEP scheme from 50% to 100%; and if he will make a statement on the matter. [34932/19]
• 2019-09-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated full-year cost of removing the restriction on employer share buy-backs under the KEEP scheme; and if he will make a statement on the matter. [34933/19]
• 2019-09-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated full-year cost of introducing a safe harbour approach to share valuation for early stage companies availing of the KEEP scheme; and if he will make a statement on the matter. [34934/19]
• 2019-09-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated full-year cost of enabling a worker to retain KEEP options when they move to another company within the company group; and if he will make a statement on the matter. [34935/19]
• 2019-09-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the facilities in place at Revenue Commissioners offices nationally for persons to obtain hard copy forms to claim tax relief such as tax credits and tax free allowances; the staff assistance available to persons who wish to make such claims in hard copy format; and if he will make a statement on the matter. [35106/19]
• 2019-09-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the margin of compliance with the expenditure benchmark and the structural balance under EU fiscal rules under the scenario outlined in table 6 of the summer economic statement in each of the years 2020 to 2024; and if he will make a statement on the matter. [35276/19]
• 2019-09-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the indicative nominal budgetary package in table 6 of the summer economic statement under an orderly Brexit scenario in each of the years 2020 to 2024 if the general Government balance were to be 0% in each of the years in tabular form; the margin of compliance with the expenditure benchmark and the structural balance under the EU fiscal rules; and if he will make a statement on the matter. [35277/19]
• 2019-09-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the structural balance under EU fiscal rules according to table 7 of the summer economic statement notwithstanding the concerns over using fiscal space; and if he will make a statement on the matter. [35278/19]
• 2019-09-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the nominal GGB figure were added to the indicative nominal budgetary package in table 6 of the summer economic statement then the GGB would be zero for each of the years; if so, the reason this would give a greater budget package in each of the years than the gross fiscal space outlined in table 7 in which deficits in the GGB are forecasted for 2021 to 2024, inclusive; and if he will make a statement on the matter. [35279/19]
• 2019-09-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the forecasted Exchequer borrowing requirement under the scenario outlined in table 6 of the summer economic statement; and if he will make a statement on the matter. [35280/19]
• 2019-09-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated first and full year cost of waiving PRSI and USC on interest earned from lending through crowdfunding for all crowdfunding loans and for crowdfunding loans to just SMEs, respectively; and if he will make a statement on the matter. [35293/19]
• 2019-09-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of taxpayers in a year who have received income by way of interest from loans given through crowdfunding platforms based on the most recent tax data available; the amount of income tax, USC and PRSI paid on that income; and if he will make a statement on the matter. [35294/19]
• 2019-09-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of taxpayers in a year who have lent to SMEs here through crowdfunding platforms based on the most recent tax data available; the amount of income tax, USC and PRSI paid by these taxpayers; and if he will make a statement on the matter. [35295/19]
• 2019-09-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the average loan size per taxpayer lent through crowdfunding platforms based on the latest tax data available; the average loan size for SME loans; and if he will make a statement on the matter. [35296/19]
• 2019-09-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if persons who develop schemes under a planning permission and commencement notice a number of years old can benefit from the stamp duty refund under section 61 of the Finance Act 2017; and if he will make a statement on the matter. [35465/19]
• 2019-09-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when he plans to bring forward the migration of participating securities Bill; when the legislation will be enacted; and if he will make a statement on the matter. [35962/19]
• 2019-09-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if there is flexibility for certain not-for-profit providers such as music schools and community organisations in the application of the Revenue Commissioners' guidance relating to the taxation of part-time lecturers, teachers and trainers (details supplied); and if he will make a statement on the matter. [36314/19]
• 2019-07-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if persons that work as home tutors and that are paid for this work by the Department of Education and Skills are considered as employees or as self-employed persons; if such persons are entitled to tax relief on expenses incurred in the performance of their duties; if so, the way in which they may claim such relief; and if he will make a statement on the matter. [32802/19]
• 2019-07-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans regarding the worldwide harmonised light vehicle procedure test phase 2 with regard to VRT on vehicles; his further plans to widen the VRT bands for 2020 in order to avoid significant increases in the price of vehicles for consumers; and if he will make a statement on the matter. [32816/19]
• 2019-07-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if mortgage applications involving a person who is paid in cash but with supporting payslips and so on is treated differently to a person who is paid by cheque or electronic transfer; and if he will make a statement on the matter. [33068/19]
• 2019-07-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he is satisfied that all lenders are correctly applying the new rules governing the calculation of breakage fees for mortgage customers that wish to come off a fixed rate product early; and if he will make a statement on the matter. [33071/19]
• 2019-07-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he will reduce the rate of VAT or zero rate for VAT purposes on items relating to the study equipment used to reduce emissions in view of the challenges facing the agricultural sector to reduce its carbon emissions; and if he will make a statement on the matter. [33164/19]
• 2019-07-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the excise provisions and rates that apply to aviation fuel, fuel used for agricultural purposes, fuel used by haulage companies and fuel used by private motorists in tabular form; the estimated revenue yield from each in 2018; and if he will make a statement on the matter. [33493/19]
• 2019-07-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of times data relating to persons was shared by the Revenue Commissioners with the Department of Employment Affairs and Social Protection in each year since 2015, by category in tabular form; the nature of the data that was shared; the process involved by which the Department of Employment Affairs and Social Protection is seeking data from the Revenue Commissioners relating to a person; if there has been and continues to be full compliance with data protection and the general data protection regulation in respect of such data sharing; and if he will make a statement on the matter. [33496/19]
• 2019-07-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of complaints before the Financial Services and Pensions Ombudsman relating to the tracker mortgage examination of the Central Bank; the approach of the Ombudsman in dealing with such complaints; and if he will make a statement on the matter. [33502/19]
• 2019-07-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the reason the DIRT tax credit was removed for first-time buyers in 2017; and if he will make a statement on the matter. [33718/19]
• 2019-07-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the steps that can be taken in relation to an issue that has arisen following the importation of a vehicle by a person (details supplied). [33764/19]
• 2019-07-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of tracker mortgage cases in the internal complaints procedures in the banks; the number of tracker mortgage cases with the Financial Services and Pensions Ombudsman; the number of tracker mortgage cases that have been appealed to the High Court; and if he will make a statement on the matter. [34062/19]
• 2019-07-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the revenue received by the Central Bank from the credit union industry funding levy; the extra revenue the Central Bank will receive each year to 2022 from the levy; if an impact assessment was undertaken by either the Central Bank or his Department; if so, if the impact assessment will be published; and if he will make a statement on the matter. [34063/19]
• 2019-07-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if a personal insolvency arrangement is deemed to be a benefit-in-kind to an employee of a bank who also has a loan with that bank; and if he will make a statement on the matter. [34065/19]
• 2019-07-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the fitness and probity implications should a person who works in a bank require a personal insolvency arrangement referring to the seniority of the employee in the bank and the service that employee provides; and if he will make a statement on the matter. [34066/19]
• 2019-07-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Central Bank has a record of the number of borrowers who are employees of their lending financial service institution; if so, the number of borrowers by loan type and in arrears; and if he will make a statement on the matter. [34067/19]
• 2019-07-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Revenue Commissioners will implement a traffic light customs system between here and Northern Ireland in the event of a no-deal Brexit as outlined to the Joint Oireachtas Committee on Finance, Public Expenditure and Reform, and Taoiseach in May 2017; if the preparations made at the time have been completely dropped; if so, when this decision was taken; the person who took same; and if he will make a statement on the matter. [34404/19]
• 2019-07-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount paid by each delegated State authority into the State Claims Agency in each of the years 2010 to 2018 and to date in 2019; the methodology used to calculate the amount to be paid by the delegated State authority; the amount received from scheme funds in the same period; and if he will make a statement on the matter. [30788/19]
• 2019-07-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans to extend the legal framework for approved retirement funds to allow pension schemes to provide ARFs under the regulation of the Pensions Authority. [31238/19]
• 2019-07-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans to allow pension schemes approved by the Pensions Authority to offer retiring members of defined contribution schemes, scheme controlled ARFs; and if he will make a statement on the matter. [31239/19]
• 2019-07-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the loss incurred on the escrow account holding the money received from a company (details supplied) will be recouped from it; if the loss will be incurred by the State if the appeal is lost or by it if the appeal is won; and if he will make a statement on the matter. [30789/19]
• 2019-07-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of open roles in the Central Bank by functional area and position; the time the role has remained unfilled in each case; and if he will make a statement on the matter. [30790/19]
• 2019-07-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of licence applications made to the Central Bank between 2014 and 2018 and to date in 2019, by the type of financial services provider, that is, retail credit firm and so on; and if he will make a statement on the matter. [30791/19]
• 2019-07-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of open licence applications with the Central Bank; the length of time these applications have remained open; the type of financial services provider; and if he will make a statement on the matter. [30792/19]
• 2019-07-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of open roles in the Revenue Commissioners by functional area and position; the length of time the role has remained unfilled in each case; and if he will make a statement on the matter. [30793/19]
• 2019-07-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of open roles in the Tax Appeals Commission by functional area and position; the length of time the role has remained unfilled in each case; and if he will make a statement on the matter. [30794/19]
• 2019-07-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of open roles in the Financial Services and Pensions Ombudsman by functional area and position; the length of time the role has remained unfilled in each case; and if he will make a statement on the matter. [30795/19]
• 2019-07-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number employed by the Central Bank each month since the start of 2016 by functional area; and if he will make a statement on the matter. [30796/19]
• 2019-07-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number employed by the Revenue Commissioners each month since the start of 2016 by functional area; and if he will make a statement on the matter. [30797/19]
• 2019-07-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number employed by the Tax Appeals Commission each month since the start of 2016 by functional area; and if he will make a statement on the matter. [30798/19]
• 2019-07-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number employed by the Financial Services and Pensions Ombudsman each month since the start of 2016 by functional area; and if he will make a statement on the matter. [30799/19]
• 2019-07-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the projected surplus from the National Asset Management Agency; the return on investment this will represent; if the surplus will be received into the Exchequer when NAMA is wound up; and if he will make a statement on the matter. [30800/19]
• 2019-07-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the annual cost of the research and development tax credit for the past five years; the number of companies that availed of the scheme in each of the years by multinational companies and SME companies; and if he will make a statement on the matter. [30801/19]
• 2019-07-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the annual cost of the Knowledge Development Box in each year since its creation; the number of companies that availed of the scheme in each of the years by multinational companies and SME companies; and if he will make a statement on the matter. [30802/19]
• 2019-07-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the annual cost of the entrepreneurial relief for each year since its establishment, including 2018; the number of companies that availed of the scheme in each of the years by multinational companies and SME companies; and if he will make a statement on the matter. [30803/19]
• 2019-07-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the annual cost of the special assignee relief programme for the past five years including 2018; the number of companies that availed of the scheme in each of the years by multinational companies and SME companies; and if he will make a statement on the matter. [30804/19]
• 2019-07-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the annual cost of the foreign earnings deduction for the past five years including 2018; the number of companies that availed of the scheme in each of the years by multinational companies and SME companies; and if he will make a statement on the matter. [30805/19]
• 2019-07-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the take up of the key employee engagement programme in each month since its establishment; the number of companies that availed of the scheme in each of the years by multinational companies and SME companies; and if he will make a statement on the matter. [30806/19]
• 2019-07-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the annual cost of the employment and investment incentive scheme for each year since it started including 2018; the number of companies that availed of the scheme in each of the years by multinational companies and SME companies; and if he will make a statement on the matter. [30807/19]
• 2019-07-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the annual cost of the start-up refunds for entrepreneurs for the past five years including 2018; the number of companies that availed of the scheme in each of the years; and if he will make a statement on the matter. [30808/19]
• 2019-07-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of tax appeals before the Tax Appeals Commission; the value of tax these disputes amount to; the appeals by ranges (details supplied) respectively, in tabular form; and if he will make a statement on the matter. [30809/19]
• 2019-07-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the age and value of tax appeals before the Tax Appeals Commission by ranges (details supplied) respectively, in tabular form; and if he will make a statement on the matter. [30810/19]
• 2019-07-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of new appeals brought before the Tax Appeals Commission in each month since January 2016; the number of cases concluded in the same periods; and if he will make a statement on the matter. [30811/19]
• 2019-07-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of appeals before the Tax Appeals Commission concluded since January 2016 that have been settled; the value of the settled; the number withdrawn; the value these amounted to; the number of cases heard; the value these appeals amounted to; and if he will make a statement on the matter. [30812/19]
• 2019-07-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of persons who requested a P21 balancing statement from the Revenue Commissioners; the refunds issued to, and additional tax collected from, persons, respectively, as a result in each of the years 2010 to 2018, in tabular and aggregate form; and if he will make a statement on the matter. [30928/19]
• 2019-07-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Revenue Commissioners will automatically issue the refund due to a person in a situation in which a person would be entitled to a refund of tax overpaid in a calendar year but does not request a P21 balancing statement or put in a claim for an income tax refund; and if he will make a statement on the matter. [30929/19]
• 2019-07-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the enforcement investigations being undertaken by the Central Bank in tabular form; and if he will make a statement on the matter. [30975/19]
• 2019-07-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of financial services firms by category, such as insurance, credit card, mortgage providers and SME lenders selling business in the market here to end consumers, who are prudentially regulated in the UK and rely on the freedom of movement of services across the EU to sell here; the relevant quantum of financial activity involved for each category using the latest estimates; if there are risks for consumers here in the event of a hard Brexit in this context; and if he will make a statement on the matter. [30976/19]
• 2019-07-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position regarding the review of betting duty; when he expects it to be completed; and if he will make a statement on the matter. [30977/19]
• 2019-07-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of businesses that applied for the key customs registration, the economic operators registration and identification number to date; the number of businesses with such a registration; the turnaround time for the Revenue Commissioners to process a registration application; the number of businesses the Revenue Commissioners estimate will require such a registration in the course of their normal business after 31 October 2019 in the event of a disorderly Brexit; and if he will make a statement on the matter. [30983/19]
• 2019-07-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of persons claiming tax relief on third level tuition fees; the cost of the relief in each complete tax year since 2015 in tabular form; and if he will make a statement on the matter. [31011/19]
• 2019-07-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the preparations undertaken to date by the Revenue Commissioners under each different Brexit scenario; the steps that will be taken by the Revenue Commissioners between 11 July 2019 and the end of October 2019; and if he will make a statement on the matter. [31030/19]
• 2019-07-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of persons prosecuted for cigarette and-or tobacco smuggling in 2018 and to date in 2019; the additional resources and equipment being provided to the Revenue Commissioners to tackle the issue; and if he will make a statement on the matter. [31166/19]
• 2019-07-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated amount of excise duty that would apply on a pint of cider priced at €5.30, a pint of stout priced at €4.75 and a standard measure of spirits priced at €4.10; and if he will make a statement on the matter. [31167/19]
• 2019-07-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the projects here that have benefitted to date from the European Fund for Strategic Investments; and if he will make a statement on the matter. [31355/19]
• 2019-07-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on whether a database (details supplied) should be managed and controlled by the State; and if he will make a statement on the matter. [31430/19]
• 2019-07-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the State provides information to an organisation (details supplied) for a database; if so, the type of information shared; if there is a data sharing agreement between the State and the organisation; and if he will make a statement on the matter. [31431/19]
• 2019-07-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the progress the CSO is making in compiling a price index for public liability and employer liability; his views on whether such an index will be created; when such an index will be up and running; and if he will make a statement on the matter. [31436/19]
• 2019-07-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when the national claims information database will incorporate public liability and employer liability data; and if he will make a statement on the matter. [31437/19]
• 2019-07-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when the key information report on employer and public liability insurance claims will be published; and if he will make a statement on the matter. [31438/19]
• 2019-07-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on whether insurance companies must ensure defendants are notified of a claim made against them; and if he will make a statement on the matter. [31439/19]
• 2019-07-09
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the tax schemes, incentives, exemptions and other forms of tax measures that have sunset clauses; the annual cost of the measures based on the latest data; the dates on which the measures are set to expire; if the continuation of the measures is factored into the base in the summer economic statement in each of the years 2020 to 2024; and if he will make a statement on the matter. [29204/19]
• 2019-07-09
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the indicative nominal budgetary package figure for 2020 of €2.8 billion is after the transfer of €500 million to the rainy day fund; if the €500 million must not come out of the unallocated figure; if the treatment is consistent for 2021 to 2024; and if he will make a statement on the matter. [29859/19]
• 2019-07-09
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 42 of 27 June 2019, if the restriction referred to in subsection (8) (details supplied) applies even in circumstances in which the home carer has no income other than carer’s benefit in a particular year. [29866/19]
• 2019-07-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated first and full year cost of increasing the cap for entrepreneurial relief on capital gains tax from €1 million to €5, €10 and €15 million, respectively. [28754/19]
• 2019-07-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated first and full year costs of decreasing the non-PAYE USC surcharge from 3% to 2%, 1% and 0%, respectively; the estimated number of persons affected by such a change; and if he will make a statement on the matter. [28755/19]
• 2019-07-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated first and full year cost of reducing the €75,000 limit to €40,000, €50,000 and €60,000, respectively, for the special assignee relief programme; and if he will make a statement on the matter. [28756/19]
• 2019-07-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated first and full year cost of extending the special assignee relief programme to employees employed from outside an organisation rather than restricting it to employees moving within an organisation; and if he will make a statement on the matter. [28757/19]
• 2019-07-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 79 of 21 June 2018, the estimated annual cost of removing the income tax, including USC and PRSI, on dividend income and replacing it with a flat rate of taxation on dividend income of 20%, 30% and 40%, respectively; and if he will make a statement on the matter. [28758/19]
• 2019-07-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated annual cost of expanding the foreign earnings deduction to an extra country; and if he will make a statement on the matter. [28759/19]
• 2019-07-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of persons based on the most recent data that have availed of the foreign earnings deduction per annum; the annual cost in this regard; and if he will make a statement on the matter. [28760/19]
• 2019-07-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated annual cost of removing the 30% share ownership restriction for the EIIS; and if he will make a statement on the matter. [28761/19]
• 2019-07-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated annual cost of increasing the annual cap for the EIIS from €150,000 to €1 million; and if he will make a statement on the matter. [28762/19]
• 2019-07-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated full year cost of expanding the Start-Up Refunds for Entrepreneurs, SURE, scheme to include new business founders that were previously self-employed; the number of persons availing of the SURE scheme; the cost of the scheme; and if he will make a statement on the matter. [28763/19]
• 2019-07-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated cost of expanding the capital gains tax entrepreneurial relief to include individual external investors such as angel investors and so on; and if he will make a statement on the matter. [28764/19]
• 2019-07-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of persons based on the most recent data that have availed of the entrepreneurial relief for capital gains tax; the annual cost in this regard; and if he will make a statement on the matter. [28765/19]
• 2019-07-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated cost of increasing the VAT registration threshold for SMEs and the self-employed to €50,000, €60,000, €80,000 and €90,000, respectively; if this is possible under EU regulations on VAT; and if he will make a statement on the matter. [28766/19]
• 2019-07-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated full year cost of increasing the research and development tax credit to 30% for unquoted SME companies; and if he will make a statement on the matter. [28767/19]
• 2019-07-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated full year cost of removing the restriction on outsourcing for the research and development tax credit; and if he will make a statement on the matter. [28768/19]
• 2019-07-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated full year cost of accelerating the research and development tax credit from 33 months to 12 months for a start-up SME; and if he will make a statement on the matter. [28769/19]
• 2019-07-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated full year cost of having up-front research and development tax credit refunds for early stage scaling companies; and if he will make a statement on the matter. [28770/19]
• 2019-07-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated full year cost of moving to a pre-approval process for the research and development tax credit; and if he will make a statement on the matter. [28771/19]
• 2019-07-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated full year cost of removing the restriction for the key employee engagement programme, KEEP, on employees to work in a single company in a group in order to enable them to work in the companies within a group structure; and if he will make a statement on the matter. [28791/19]
• 2019-07-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated full year cost of removing the requirement for an employee to work full-time in a company for the key employee engagement programme, KEEP; and if he will make a statement on the matter. [28792/19]
• 2019-07-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated full year cost of removing the requirement for the key employee engagement programme, KEEP, that all shares in a company must be new shares; and if he will make a statement on the matter. [28793/19]
• 2019-07-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the cost of the key employee engagement programme, KEEP, in 2018; the number of persons that availed of same; and if he will make a statement on the matter. [28794/19]
• 2019-07-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated full year cost of removing the restriction to 50% of the employee’s annual emoluments for the key employee engagement programme, KEEP; and if he will make a statement on the matter. [28795/19]
• 2019-07-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated full year cost of increasing the €3 million share option market value restriction to €6, €12 and €24 million, respectively and removing it altogether in relation to the key employee engagement programme, KEEP; and if he will make a statement on the matter. [28796/19]
• 2019-07-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the cost of the help to buy scheme to date; the cost of the scheme by each year of its operation; if the cost of continuing the scheme in 2020 is already provided for in the base; his views on the continuation of the scheme; and if he will make a statement on the matter. [28856/19]
• 2019-07-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount of dividend withholding tax paid by REITs here each year since REITs were established in Irish legislation; the amount of dividend withholding tax refunded to shareholders in each of these years; and if he will make a statement on the matter. [29021/19]
• 2019-07-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount of dividend withholding tax paid by IREFs here each year since IREFs were established in Irish legislation; the amount of dividend withholding tax refunded to shareholders in each of these years; and if he will make a statement on the matter. [29022/19]
• 2019-07-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of times the Revenue Commissioners appealed Tax Appeals Commission decisions to the courts in each year since the establishment of the Tax Appeals Commission; the value of tax at the centre of those appeals; the outcome of those appeals; the number of appeals still awaiting a court decision; the value of those appeals; and if he will make a statement on the matter. [29023/19]
• 2019-07-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of times taxpayers appealed Tax Appeals Commission decisions to the courts in each year since the establishment of the Tax Appeals Commission; the value of tax at the centre of those appeals; the outcome of those appeals; the number of appeals still awaiting a court decision; the value of those appeals; and if he will make a statement on the matter. [29024/19]
• 2019-07-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number and value of Strategic Banking Corporation of Ireland loans approved each year since it was established; the number and value of loans issued each year for the same years by sector in the economy in tabular form; and if he will make a statement on the matter. [29025/19]
• 2019-07-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when he expects the central bank (amendment) Bill to be introduced into the Houses of the Oireachtas; and if he will make a statement on the matter. [29028/19]
• 2019-07-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when he plans to introduce amendment legislation regarding limited partnerships; and if he will make a statement on the matter. [29030/19]
• 2019-07-04
  PQ
  Asked Public

  Deputy Michael McGrath asked the Minister for Public Expenditure and Reform if he has made a decision to enable more finance to be obtained for the Rebuilding Ireland home loan scheme; if not, when he expects to be in a position to make the decision; the extra amount he will authorise for the scheme; and if he will make a statement on the matter. [29027/19]
• 2019-07-03
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he is reviewing the eligibility criteria for the primary medical certificate; the status of same; and if he will make a statement on the matter. [28324/19]
• 2019-07-03
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he is reviewing the eligibility criteria for the disabled drivers and passengers tax concession scheme; the annual cost of the scheme; the status of same; and if he will make a statement on the matter. [28325/19]
• 2019-07-02
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the pre-committed expenditure for Budget 2020; the demographics, capital commitments and other pre-committed expenditure including the nominal equivalent for each component; and if he will make a statement on the matter. [27616/19]
• 2019-07-02
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the breakdown of non-voted expenditure carried over for Budget 2020; the other general Government commitments that will impact Budget 2020; the GEC increases and negative DRMs that will impact Budget 2020; and if he will make a statement on the matter. [27617/19]
• 2019-07-02
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the discretionary revenue raising measures that will impact Budget 2020; and if he will make a statement on the matter. [27618/19]
• 2019-07-02
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number and value of charge-back refunds requested by customers of regulated entities; the amount of refunds issued by those entities in respect of transactions not authorised by the cardholder (details supplied); the policy in terms of the person or body responsible for the disputed transaction; the role of the debit and credit card provider in that regard; the timeframes within which customers must seek a charge-back for a disputed transaction; the views of the Central Bank on the issue of disputed transactions; and if he will make a statement on the matter. [27867/19]
• 2019-07-02
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated nominal general Government balance in each of the years 2020 to 2024 in a disorderly Brexit scenario; and if he will make a statement on the matter. [27945/19]
• 2019-07-02
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the reason €600 million is included in annexe 1 of the summer economic statement for tax reductions; the tax head or tax heads the €600 million falls under; the reason apparent budgetary decisions would be included in the calculation for net fiscal space; his views on whether net fiscal space as outlined in annexe 1 is the appropriate budgetary policy over the coming years; and if he will make a statement on the matter. [27946/19]
• 2019-07-02
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the projected cost of the national broadband plan included in the pre-committed expenditure in each of the years 2021 to 2024; and if he will make a statement on the matter. [27947/19]
• 2019-07-02
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the meaning of the phrases "automatic stabilisers" and "temporary, targeted support for the sectors most affected"; and if he will make a statement on the matter. [27951/19]
• 2019-07-02
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the €600 million outlined in annexe 1 of the summer economic statement is incorporated in the indicative nominal budgetary package in table 6 of the statement; and if he will make a statement on the matter. [27952/19]
• 2019-07-02
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the projected Exchequer borrowing requirements in each year between 2020 and 2024 under the orderly and the disorderly Brexit scenarios, respectively; and if he will make a statement on the matter. [27958/19]
• 2019-06-27
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the way in which the home carer tax credit is applied to reduce the tax liability of a qualifying couple that are jointly assessed for income tax; the reason the tax credit is not applied in the normal way similar to other tax credits such as the married tax credit and personal tax credit to reduce their tax liability; and if he will make a statement on the matter. [27279/19]
• 2019-06-27
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of revenue audits undertaken by the Revenue Commissioners in each of the years since 2016; the amount of additional tax liability, interest and penalties notified by way of assessment to the taxpayer as a result; the amount of extra tax, interest and penalties collected by profession, trade and sector in tabular form; and if he will make a statement on the matter. [27280/19]
• 2019-06-27
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the specific powers the Central Bank has regarding investment and pension consultancy firms; if the Central Bank can commence enforcement proceedings on such firms; the penalties the Central Bank can impose for wrongdoing; if an investigation has commenced relating to overcharging on pension schemes following reports that a company (details supplied) had been overcharging pension schemes; and if he will make a statement on the matter. [27433/19]
• 2019-06-27
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the type of regulated entity investment and pension consultancy firms that fall under the Central Bank classifications; and if he will make a statement on the matter. [27434/19]
• 2019-06-27
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of enforcement proceedings initiated by the Central Bank by type of regulated entity, for example, credit institutions, moneylenders and so on in each year since 2013; the number of those proceedings that led to enforcement findings against the regulated entity; the value of fines imposed for those enforcement findings in tabular form; and if he will make a statement on the matter. [27435/19]
• 2019-06-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated cost of €20 carbon tax to the consumer per item (details supplied); the estimated cost for an increase in carbon tax by amounts in tabular form; and if he will make a statement on the matter. [27097/19]
• 2019-06-25
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the income tax treatment of Irish citizens whose principal work of three-to-four days per week is in another EU country and who spend the remainder of their time here; and if he will make a statement on the matter. [26259/19]
• 2019-06-25
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of judgments sought in each year since 2011 by unregulated loan owners, retail credit firms and banks with regard to farm-related debt; and if he will make a statement on the matter. [26310/19]
• 2019-06-25
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Central Bank gathers data on farm-related debt; the number and value of farm-related debts in the economy; the number and value in distress; and if he will make a statement on the matter. [26311/19]
• 2019-06-25
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the value of tax received in 2018 from carbon-related tax, that is, carbon tax, excise on petrol and diesel and so on; and if he will make a statement on the matter. [26313/19]
• 2019-06-25
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when the Central Bank (amendment) Bill will be published; if the Central Bank consultation will take place after the legislation has been enacted or before the legislation has been published; when consultation will take place; when it will be completed; and if he will make a statement on the matter. [26573/19]
• 2019-06-25
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the National Claims Information Database, NCID, will be an aggregate database; if not, if users will be able to assess individual claims or claims patterns with regard to individual claimants; the key difference between the NCID and the proposed claim by claim database; when the NCID will be established; when the claims by claims database will be established; and if he will make a statement on the matter. [26648/19]
• 2019-06-25
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Central Bank will follow up on its financial stability note, entitled "Who invests in the Irish commercial real estate market?", in order to analyse investment in the residential real estate market here; and if he will make a statement on the matter. [26794/19]
• 2019-06-25
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if a document will be issued by the Revenue Commissioners to a person (details supplied) in County Cork. [26802/19]
• 2019-06-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the potential impact on the economy if foreign capital and credit supplied to property developers here were to cease or be significantly curtailed will be assessed in the summer economic statement; and if he will make a statement on the matter. [26029/19]
• 2019-06-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Central Bank gathers data on the way in which the construction sector here is funded; the amount of funding to developers provided by banks in each year since 2016; the amount of funding provided by international funds in the same years; and if he will make a statement on the matter. [26030/19]
• 2019-06-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the procedures followed when credit servicing firms are seeking to be regulated by the Central Bank; if past performance or instances of past performance have a weighting on the assessment of the Central Bank of such firms; if the Central Bank considers previous issues such as the miscalculation of mortgage arrears when it is granting a licence; and if he will make a statement on the matter. [26031/19]
• 2019-06-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if a credit servicing firm, which is currently in a transitional authorisation status, falls under the Financial Services and Pensions Ombudsman; if past instances that originated before the firm began the process of being regulated is appealable to the Financial Services and Pensions Ombudsman; and if he will make a statement on the matter. [26032/19]
• 2019-06-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of tax defaulters detected by the Revenue Commissioners in each year since 2011 in circumstances which the failure to pay income tax or corporation tax wholly or partially on rental income for residential properties; the value of the tax not paid in each year; and if he will make a statement on the matter. [26033/19]
• 2019-06-20
  PQ
  Asked Housing

  Deputy Michael McGrath asked the Minister for Housing, Planning and Local Government if he has received authorisation to obtain more finance for the Rebuilding Ireland home loan scheme; if so, the amount that has been authorised including the amount to be allocated; and if he will make a statement on the matter. [26039/19]
• 2019-06-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans to manage the risk posed to the public finances and the wider economy in view of the Irish Fiscal Advisory Council's recent warning that our dependence on corporation tax receipts means we are over-reliant on this volatile stream of income; and if he will make a statement on the matter. [25705/19]
• 2019-06-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the priority measures he is putting in place to tackle the growing insurance crisis facing businesses, charities, community groups, sporting clubs and others nationally; and if he will make a statement on the matter. [25706/19]
• 2019-06-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the way in which he plans to use the projected surplus from NAMA; when the agency will wind-up; and if he will make a statement on the matter. [25496/19]
• 2019-06-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of preparations for a no-deal Brexit; and if he will make a statement on the matter. [25493/19]
• 2019-06-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the impact on Ireland’s corporation tax base and level of receipts from the proposed changes to international taxation under the umbrella of the OECD BEPS process; and if he will make a statement on the matter. [25492/19]
• 2019-06-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of the appointment of the new Governor of the Central Bank; if he has been in contact with his counterpart in New Zealand; the timeline for the completion of the investigation there; and if he will make a statement on the matter. [25495/19]
• 2019-06-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when the summer economic statement will be published; the level of detail the statement will have in terms of fiscal and macroeconomic projections; the impact of different Brexit scenarios; and if he will make a statement on the matter. [25494/19]
• 2019-06-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if credit servicing firms with a transitional authorisation status fall under the Financial Services and Pensions Ombudsman in the same way as a fully regulated entity; and if he will make a statement on the matter. [25649/19]
• 2019-06-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the appointment process of the new President of the European Central Bank; the candidates being considered; when the final decision will be made; and the level of consultation he has had with other European partners in this regard. [24828/19]
• 2019-06-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if a borrower is still considered a private dwelling house borrower or a buy-to-let borrower in the mortgage arrears statistics of the Central Bank in cases in which a borrower originally lived in the house and due to arrears subsequently moved out in order to try to pay the mortgage arrears; and if he will make a statement on the matter. [24947/19]
• 2019-06-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if there are restrictions on the way in which Departments can spend funds to be withdrawn from the rainy day fund as envisaged in the legislation going through Dáil Éireann; if the restrictions are in domestic fiscal rules or EU fiscal rules; and if he will make a statement on the matter. [25197/19]
• 2019-06-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the forecasted general government debt from 2019 to 2023, broken down by component parts, including the component parts that make up the gross national debt, the national debt and other general government debt components that make up the ultimate General Government Debt; and if he will make a statement on the matter. [25204/19]
• 2019-06-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if as part of the work of the interdepartmental pensions reform and taxation group he will ensure that notwithstanding reforms to pension tax relief, the application of pension tax relief will continue to apply equally to both private and public sector workers; and if he will make a statement on the matter. [25334/19]
• 2019-06-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Central Bank is notified by life assurance companies of instances in which claims on policies are not paid out on the basis of non-disclosure; if so, if the most up to date statistics in this area will be provided; and if he will make a statement on the matter. [25484/19]
• 2019-06-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of records held by the Central Credit Register in respect of individual borrowers by the type of loans collated, the number of borrowers and the statistics in aggregate form of records of payments missed across the categories in tabular form; and if he will make a statement on the matter. [25485/19]
• 2019-06-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if a mortgage holder who enters into a split mortgage arrangement and honours that arrangement in full and who has never missed loan repayments is deemed to have an imperfect credit history as recorded on the Central Credit Register; and if he will make a statement on the matter. [24655/19]
• 2019-06-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if NAMA is prevented from selling properties back to defaulting debtors under section 172(3) of the National Asset Management Agency Act 2009; if this section or other parts of the Act prevent NAMA from selling loan notes back to the defaulting debtor; if so, the reason for the prohibition; and if he will make a statement on the matter. [24691/19]
• 2019-06-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position regarding the report he commissioned from a company (details supplied) on remuneration levels in Irish banks; if he has received and read the report; when he plans to publish the report; and if he will make a statement on the matter. [24772/19]
• 2019-06-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans to regulate so-called claims harvesting websites; the number of such sites active in the Irish market; and if he will make a statement on the matter. [24773/19]
• 2019-06-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position with regard to the Central Bank ensuring there is individual accountability in the retail banks subject to current enforcement investigations relating to the tracker mortgage examination; if there is a further phase to the investigation in respect of a bank (details supplied) following the recent announcement of a fine; and if he will make a statement on the matter. [24775/19]
• 2019-06-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of vacancies in each functional area of the Central Bank in tabular form; the percentage the vacancy rate represents of the staffing allocation for that function for each vacancy; the date each position has been vacant since; and if he will make a statement on the matter. [24776/19]
• 2019-06-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of applications for authorisation the Central Bank has received on foot of the enactment of the Consumer Protection (Regulation of Credit Servicing Firms) Act 2018 by firms that hold the ownership of Irish mortgages; and if he will make a statement on the matter. [24777/19]
• 2019-06-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if Ireland breached the expenditure benchmark limit in 2018; his views on whether Ireland will breach the expenditure benchmark limit in 2019; the amount of expenditure permitted under the expenditure benchmark for 2019; the current expectation of the actual expenditure for 2019; the implications from the European Commission if Ireland were to breach the expenditure benchmark limit for two years in a row; and if he will make a statement on the matter. [24793/19]
• 2019-06-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his role in deciding which candidate Ireland will support to succeed Mr. Mario Draghi as President of the European Central Bank; and if he will make a statement on the matter. [24794/19]
• 2019-06-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans to continue with the appointment of a person (details supplied) as Governor of the Central Bank in advance of the conclusion of the investigation he is party to in New Zealand; and if he will make a statement on the matter. [24461/19]
• 2019-06-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the State has entered into a contractual commitment at this stage relating to the appointment of a person (details supplied) as Governor of the Central Bank; and if he will make a statement on the matter. [24462/19]
• 2019-06-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the reason the Central Bank deems a returning emigrant who never owned a residential property here but did abroad for a period of time as a non-first-time buyer; his views on whether this classification is unfair; and if he will make a statement on the matter. [24466/19]
• 2019-06-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if mortgage arrears statistics of the Central Bank include instances in which commercial loans include either buy to let, BTL, properties or private dwelling house, PDH, properties; and if he will make a statement on the matter. [24523/19]
• 2019-06-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the enforcement activity undertaken by the Central Bank on funds unregulated since the passing of the Consumer Protection (Regulation of Credit Servicing Firms) Act 2018; the number of instances in which the Central Bank has examined documentation from those funds; the number of instances the Central Bank has undertaken site visits; the funds visited in each case; the number of enforcement proceedings initiated against funds that were previously unregulated; the number of enforcement actions and fines imposed; and if he will make a statement on the matter. [24539/19]
• 2019-06-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of funds that were previously deemed unregulated that have completed formal licensing from the Central Bank and are now regulated since the passing of the Consumer Protection (Regulation of Credit Servicing Firms) Act 2018; the number and value of mortgage and commercial loans owned by those entities; the number of funds still in the middle of the licensing process; the number and value of mortgage and commercial loans owned by those entities; the number that have not commenced the licensing process; the number and value of mortgage and commercial loans owned by those entities; and if he will make a statement on the matter. [24540/19]
• 2019-06-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Central Bank gathers data on the amount of foreign capital and credit provided or lent to Irish property developers; if so, the value provided or lent to property developers each year since 2011; the way in which this compares to the capital and credit provided and lent by Irish banks in those years; and if he will make a statement on the matter. [24576/19]
• 2019-06-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if his Department, the Central Bank or the National Treasury Management Agency has undertaken an analysis of the probability of foreign capital, credit and investment in the construction sector ceasing or being significantly curtailed; the potential mechanisms by which this would occur, both foreign and domestic; and if he will make a statement on the matter. [24578/19]
• 2019-06-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of the implementation of the options set out in the report of the working group on the tax and fiscal treatment of rental accommodation providers dated September 2017; his views on the implementation of the remaining options; and if he will make a statement on the matter. [23450/19]
• 2019-06-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number and value of cases of completed investigations in the area of anti-money laundering in the past number of years; the current investigations under way; and if he will make a statement on the matter. [23498/19]
• 2019-06-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the total expenditure figure in Table A10 of the stability programme update 2019 includes allocations from the national development plan; and if he will make a statement on the matter. [24217/19]
• 2019-06-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated yield or cost to the taxpayer from the non-indexation of the tax system each year to 2024, according to current projections; and if he will make a statement on the matter. [24218/19]
• 2019-05-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if guidance has been issued by the Central Bank or if there is an industry-wide approach being adopted by banks in cases in which a couple has separated and there is no agreement between the parties in relation to the mortgage; the position in cases in which one party, for example, wishes to be removed from the mortgage; and if he will make a statement on the matter. [23108/19]
• 2019-05-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the anticipated full year impact on corporation tax receipts of implementing the OECD pillar 1 proposals as they are currently drafted; the details of the set of proposals; and if he will make a statement on the matter. [23137/19]
• 2019-05-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the anticipated full year impact on corporation tax receipts of implementing the OECD pillar 2 proposals as they are currently drafted; the details of the set of proposals; and if he will make a statement on the matter. [23138/19]
• 2019-05-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the work plan to be agreed on tax issues relating to digitalisation; the anticipated full year impact of this work plan on corporation tax receipts here; and if he will make a statement on the matter. [23139/19]
• 2019-05-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of outstanding appeals at the Tax Appeals Commission; the value of same; and if he will make a statement on the matter. [23142/19]
• 2019-05-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of Revenue Commissioners and customs officials that have been hired in order to deal with Brexit; the number operational; the number in training; and when they are expected to be operational. [23143/19]
• 2019-05-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when he will introduce legislation on limited partnerships; and if he will make a statement on the matter. [23144/19]
• 2019-05-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the annual cost of the research and development tax credit for the previous five years; the number of companies that availed of the scheme in each of these years by multinational and SME companies; and if he will make a statement on the matter. [23145/19]
• 2019-05-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the annual cost of the knowledge development box in each year since its creation; the number of companies that availed of the scheme in each of these years by multinational and SME companies; and if he will make a statement on the matter. [23146/19]
• 2019-05-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the annual cost of the entrepreneurial relief for each year since its establishment; the number of companies that availed of the scheme in each of these years by multinational and SME companies; and if he will make a statement on the matter. [23147/19]
• 2019-05-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the annual cost of the special assignee relief programme for the previous five years; the number of companies that availed of the scheme in each of these years by multinational and SME companies; and if he will make a statement on the matter. [23148/19]
• 2019-05-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the annual cost of the foreign earnings deduction for the previous five years; the number of companies that availed of the scheme in each of these years by multinational and SME companies; and if he will make a statement on the matter. [23149/19]
• 2019-05-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the take-up of the key employee engagement programme in each month since its establishment; the number of companies that availed of the scheme in each of these years by multinational and SME companies; and if he will make a statement on the matter. [23150/19]
• 2019-05-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the annual cost of the employment and investment incentive scheme for each year since it commenced; the number of companies that availed of the scheme in each of these years by multinational and SME companies; and if he will make a statement on the matter. [23151/19]
• 2019-05-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the annual cost of the start-up refunds for entrepreneurs for the previous five years; the number of companies that availed of the scheme in each of these years; and if he will make a statement on the matter. [23152/19]
• 2019-05-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of persons in 2019 that availed of the declined insurance arrangement of a body (details supplied); and if he will make a statement on the matter. [23153/19]
• 2019-05-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of businesses that have applied for the key customs registration, the economic operators registration and identification number; the number of Irish businesses with such a registration; the turnaround time for the Revenue Commissioners to process a registration application; the number of Irish businesses the Revenue Commissioners estimate will require such a registration in the course of its normal business after 31 October 2019 in the event of a disorderly Brexit; and if he will make a statement on the matter. [22619/19]
• 2019-05-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he will address a matter regarding the normal place of work for a person (details supplied) in County Cork; and if he will make a statement on the matter. [22657/19]
• 2019-05-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the appropriate VAT treatment of car wash and valeting services; and if he will make a statement on the matter. [22745/19]
• 2019-05-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if there is a complaints mechanism in place for claimants wishing to make a complaint against a company (details supplied); and if he will make a statement on the matter. [22225/19]
• 2019-05-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the entity that owns a database (details supplied); if it is solely the property of an organisation (details supplied) that maintains and runs the database; the entity that is the data controller of the information held on the database; and if he will make a statement on the matter. [22226/19]
• 2019-05-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if an insured party is entitled to access information relating to them held on a database (details supplied); and if he will make a statement on the matter. [22227/19]
• 2019-05-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if insured persons are informed if their information is put on a database (details supplied); if they have the ability to prevent information being shared on the database; and if he will make a statement on the matter. [22228/19]
• 2019-05-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if there is a Central Bank code of conduct specifically for employers and public liability insurance; and if he will make a statement on the matter. [22283/19]
• 2019-05-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Central Bank has a specific code of conduct in relation to data protection for banks, lenders and insurance companies; and if he will make a statement on the matter. [22284/19]
• 2019-05-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if it is permissible under the codes of conduct and consumer protection of the Central Bank for a lender to charge legal fees to persons that are in arrears; if the Central Bank is in a position to cease this practice from occurring; and if he will make a statement on the matter. [21505/19]
• 2019-05-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Irish Fiscal Advisory Council was consulted on the budgetary impacts of the national broadband plan. [21857/19]
• 2019-05-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of instances each year in which the Central Bank has carried out inspections on lenders in relation to the code of conduct on mortgage arrears since it was established; the number of instances each year in which the Central Bank has found that the lenders had not complied with the code; the number of instances each year in which the Central Bank has commenced official enforcement proceedings in relation to the code; the number of instances each year in which the Central Bank has imposed sanctions on lenders for non-compliance of the code; the sanctions in each case; the value of fines, in tabular form; and if he will make a statement on the matter. [21986/19]
• 2019-05-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on the impact of putting the code of conduct on mortgage arrears on a statutory footing either through primary legislation or secondary legislation by way of regulation; and if he will make a statement on the matter. [21987/19]
• 2019-05-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if a lender does not have to offer the solutions outlined in paragraph 39 of the code of conduct on mortgage arrears; and if he will make a statement on the matter. [21988/19]
• 2019-05-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if there are provisions in legislation or in the code of conduct on mortgage arrears that stipulate that the lender at the time of a review must honour the existing arrangement in circumstances in which the financial circumstances of a borrower have not changed; and if he will make a statement on the matter. [21989/19]
• 2019-05-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if there is a legal obligation set out in legislation or in the codes of the Central Bank on a lender to transfer all documentation pertaining to the loan when that loan is sold to another party; if there are data protection considerations in relation to this matter; and if he will make a statement on the matter. [21990/19]
• 2019-05-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of household insurance policies, employer liability insurance policies and public liability insurance policies, respectively entered into in 2018; and if he will make a statement on the matter. [21177/19]
• 2019-05-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the average flood insurance claim for households here; the number of household flood insurance claims in 2018; and if he will make a statement on the matter. [21236/19]
• 2019-05-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when he expects Report Stage of the National Surplus (Reserve Fund for Exceptional Contingencies) Bill 2018 to be held in Dáil Éireann; the timeline for enacting the legislation; the estimated time it will take to establish the fund once legislation is passed; and if he will make a statement on the matter. [21332/19]
• 2019-05-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on expanding the Rebuilding Ireland home loan scheme; the extra amount he is prepared to authorise; if the funding borrowed to fund the scheme is included in the national debt calculation; and if he will make a statement on the matter. [21333/19]
• 2019-05-15
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans to commission an up-to-date review similar to the Coffey report on the sustainability of the corporate tax receipts in view of the most recent data on corporation tax released by the Revenue Commissioners; and if he will make a statement on the matter. [21001/19]
• 2019-05-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the steps which will be taken with regard to the fines received by the Central Bank in relation to the tracker mortgage scandal; if the fines will be directed to anything in particular; if they will be directed to the Exchequer by way of the Central Bank surplus at the end of the year; if discussions have taken place with the Central Bank in relation to same; and if he will make a statement on the matter. [20343/19]
• 2019-05-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if a borrower is entitled at all times to pay off the arrears owed in full at any point in time and if it is not open to the loan owner to refuse to accept such a payment of arrears against the loan account in the context of a buy-to-let loan on a residential property; if the Central Bank has encountered instances of this practice; and if he will make a statement on the matter. [20453/19]
• 2019-05-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the costs incurred by his Department in respect of advertising in all forms to date in 2019, in tabular form; and if he will make a statement on the matter. [21121/19]
• 2019-05-08
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount of corporation tax receipts forecast at the beginning of each of the years 2010 to 2018 to be collected during each year; the amount actually collected for each year; the difference between the figures in tabular form; and if he will make a statement on the matter. [18642/19]
• 2019-05-08
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if under section 40 of the Code of Conduct on Mortgage Arrears 2013, lenders should share with borrowers their documentation of its considerations of each option examined under provision 39 including the reasons the option or options offered to the borrower is or are appropriate and sustainable for their individual circumstances; the reason the option or options considered and not offered to the borrower is or are not appropriate and not sustainable for the individual circumstances of the borrower; and if he will make a statement on the matter. [19102/19]
• 2019-05-08
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position on the ability of banks and credit unions here to extend credit to Irish citizens that are principally living abroad; and if he will make a statement on the matter. [19127/19]
• 2019-05-08
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if his attention has been drawn to the fact that certain lenders are not complying with section 45(a) of the Code of Conduct on Mortgage Arrears 2013 and the mortgage arrears resolution process due to the fact that they are only offering borrowers the option of voluntary surrender in a scenario in which the mortgage has been deemed to be unsustainable; and if he will make a statement on the matter. [19173/19]
• 2019-05-08
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the success rate of appeals lodged by borrowers to the appeals process within lender institutions against an alternative repayment arrangement in circumstances in which one is offered or in which none is offered; the number of appeals upheld in which the appellant is appealing against the fact that no alternative repayment arrangement was offered; and if he will make a statement on the matter. [19174/19]
• 2019-05-08
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position on the legal fees of the lender being applied to the mortgage account of the borrower in a mortgage arrears situation; and if he will make a statement on the matter. [19175/19]
• 2019-05-08
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he is satisfied that all lenders are applying the rules governing mortgage interest relief in cases in which the borrower is in arrears on the mortgage; and if he will make a statement on the matter. [19176/19]
• 2019-05-08
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position on recognising and using losses from a CGT perspective on the sale by a person of residential properties; the difference in the treatment if the purchaser is a family member of the vendor; and if he will make a statement on the matter. [20026/19]
• 2019-05-08
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if there is a format that needs to be used by a shipping company in charging the appropriate amount of customs duty including an obligation to provide a detailed written statement in the context of the application of customs to an Irish company importing products from a third country; the recourse the company has if it is not satisfied with the amount charged or the quality of the documentation it has been provided with in order to reclaim a VAT charge; and if he will make a statement on the matter. [20066/19]
• 2019-04-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of persons who applied under the declined cases agreement for motor insurance since its establishment, on an annual basis; the number of successful applications; the average premium by successful application; and if he will make a statement on the matter. [18329/19]
• 2019-04-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of personal contract plans, PCP, for motor vehicles in existence in each year since 2016; the outstanding value for each period; the number of PCPs that have failed due to non-payment; the number and value of loans in arrears, in tabular form; and if he will make a statement on the matter. [18330/19]
• 2019-04-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of outstanding complaints with the Financial Services and Pensions Ombudsman regarding personal contract plans for the purchase of motor vehicles; the value of the complaints; and if he will make a statement on the matter. [18331/19]
• 2019-04-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of tax appeals before the Tax Appeals Commission; the value of tax to which the disputes amount; the appeals by ranges (details supplied), respectively, in tabular form; and if he will make a statement on the matter. [18332/19]
• 2019-04-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the age and value of tax appeals before the Tax Appeals Commission by ranges (details supplied), respectively, in tabular form; and if he will make a statement on the matter. [18333/19]
• 2019-04-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of new appeals brought before the Tax Appeals Commission in each month since January 2016 (details supplied); the number of cases concluded in each month since January 2016; and if he will make a statement on the matter. [18334/19]
• 2019-04-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of appeals before the Tax Appeals Commission concluded since January 2016 that have been settled; the value of the settled appeals; the number that have been withdrawn; the value of same; the number of cases that have been heard; and if he will make a statement on the matter. [18335/19]
• 2019-04-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of penalties for non-payment of tax the Revenue Commissioners have imposed in each of the years from 2016 to 2018 and to date in 2019, by each tax heading; the value of the penalties; the interest received on unpaid tax liabilities, in tabular form; and if he will make a statement on the matter. [18336/19]
• 2019-04-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of enforcement proceedings initiated by the Central Bank in each of the years from 2016 to 2018 and to date in 2019, by type of licensed institution; the number of proceedings that have led to enforcement actions by the Central Bank; the value of fines, by type, that have been imposed in each year, in tabular form; and if he will make a statement on the matter. [18337/19]
• 2019-04-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount of property-related income earned by all real estate investment trusts, REITs, in each of the years from 2013 to 2018 and to date in 2019; the amount that is from rent; the amount that is from the sale of properties; the amount of net distributions made in each of the years since 2013; the amount of those distributions paid to domestic income taxpayers, domestic corporate taxpayers and foreign shareholders resident in a location with which Ireland has a double tax treaty; the amount paid by all REITs in dividend withholding tax in each year since 2013; the amount of such tax reclaimed by the taxpayer in each of the years since 2013; and if he will make a statement on the matter. [18338/19]
• 2019-04-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of distributions made each year since 2013 from REITs to pension plans, charities and other dividend withholding tax exempt shareholders; and if he will make a statement on the matter. [18339/19]
• 2019-04-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the yield from life assurance exit tax in 2018; the forecasted yield in 2019; and if he will make a statement on the matter. [18340/19]
• 2019-04-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the yield from the 1% levy on life assurance policies in each of the years from 2015 to 2018; the projected yield in 2019; and if he will make a statement on the matter. [18341/19]
• 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 progress the bill whether the bill should proceed (Second Stage) motion passed · 63–48
• 2019-04-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he will introduce legislative changes in 2019 for the local property tax, LPT; the reforms he will introduce for the income thresholds for the LPT deferral; the reforms he will introduce in terms of exemptions; and if he will make a statement on the matter. [17998/19]
• 2019-04-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when he plans to introduce the Central Bank (Amendment) Bill to address the recommendations of the Central Bank on banking culture and accountability; and if he will make a statement on the matter. [17999/19]
• 2019-04-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his legislative and policy priorities in the area of insurance reform; and if he will make a statement on the matter. [18000/19]
• 2019-04-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when he plans to bring forward legislative changes that would oblige insurance companies to inform policyholders of claims made against them; the reason he has not brought forward legislation in its own right; and if he will make a statement on the matter. [17767/19]
• 2019-04-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of persons who had latent defect insurance with a company (details supplied) who have obtained alternative insurance; and if he will make a statement on the matter. [17768/19]
• 2019-04-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when he plans to bring forward legislation on the regulation of personal contract plans as recommended by the review of regulation on personal contract plans; and if he will make a statement on the matter. [17765/19]
• 2019-04-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the reason for the delay in bringing another court application for funds to pay claimants involved with the collapse of a company (details supplied); and if he will make a statement on the matter. [17766/19]
• 2019-04-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when the OECD will bring forward its conclusions on potential digital tax reforms; the level of consultation there has been with the OECD in relation to digital tax and related corporation tax matters; and if he will make a statement on the matter. [17769/19]
• 2019-04-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Central Bank gathers data on the number of SMEs refused insurance quotes from a company for public and employer liability; the number of SMEs that have been refused in each of the years 2013 to 2018 and to date in 2019; and if he will make a statement on the matter. [17323/19]
• 2019-04-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the dividend paid to the Exchequer by each commercial State company in each year since 2010, in tabular form; and if he will make a statement on the matter. [17635/19]
• 2019-04-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the weighted average interest rate on all new mortgages agreed, drawn from the retail interest rate statistics published by the Central Bank, for each quarter end since 1 January 2014, in tabular form (details supplied); and if he will make a statement on the matter. [17638/19]
• 2019-04-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position regarding the review of betting duty which is being undertaken; his plans to make changes to the betting duty to take effect in 2019; the timeline for the review; if his attention has been drawn to closures in the sector; and if he will make a statement on the matter. [17726/19]
• 2019-04-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of REITs in existence here each year since 2013; the number of residential property units held by these funds in each year since 2013; his plans for changes to the tax structure for these funds to remove the incentive of buying up large numbers of residential properties to rent thus penalising first-time buyers; and if he will make a statement on the matter. [17184/19]
• 2019-04-10
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if a court date has been set for the withdrawal of funds from the insurance compensation fund in relation to a company (details supplied); if so, the date; and if he will make a statement on the matter. [16907/19]
• 2019-04-10
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when legislation to better regulate personal contract plans in line with the conclusions from the review of regulation of personal contract plans will be introduced; his plans to introduce amending legislation to the Consumer Credit Act 1995; his further plans to introduce legislation that will force PCP providers to be regulated by the Central Bank; if the consumer protection code will be applied to PCP providers; and if he will make a statement on the matter. [16909/19]
• 2019-04-10
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the take-up of the key employee engagement programme in each month since its establishment; the number of companies that have availed of the scheme in each of these months by multinational companies and SME companies; and if he will make a statement on the matter. [16910/19]
• 2019-04-10
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of applications for tax relief certificates under the employment and investment incentive scheme in each year since its creation and in each month of 2018; the number of applications awaiting processing and approval, respectively, by the Revenue Commissioners; the average time between original application and final approval for tax relief certificates under the scheme, in tabular form; and if he will make a statement on the matter. [16911/19]
• 2019-04-10
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of outstanding applications for tax relief certificates under the employment and investment incentive scheme awaiting processing and approval by the Revenue Commissioners at the end of each month in each of the years 2016 to 2018 and to date in 2019, in tabular form; and if he will make a statement on the matter. [16912/19]
• 2019-04-10
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans to introduce legislation to bring accountability to the banking industry in line with the recommendations by the Central Bank in section 6A of its report on the culture and behaviour of the main retail banks; and if he will make a statement on the matter. [16913/19]
• 2019-04-09
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of properties exempt from the local property tax, by each exemption type; if the exemptions are time-limited in legislation; when the exemptions are set to expire; his plans to extend the exemptions in 2019; if legislation will be required in each case to extend the exemption; the number of properties that are now exempt but will no longer be exempt by the end of 2019; and if he will make a statement on the matter. [16497/19]
• 2019-04-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when he expects to progress legislative changes on insurance as part of the Consumer Insurance Contracts Bill 2017; the reason the legislative changes are not being drafted as a new Bill in its own right; and if he will make a statement on the matter. [15950/19]
• 2019-04-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Central Bank has been consulted regarding the intention of a bank (details supplied) to securitise mortgage loans; and if he will make a statement on the matter. [15951/19]
• 2019-04-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on the CSO report on indexing business insurance prices; his plans to roll out such an index; and if he will make a statement on the matter. [15952/19]
• 2019-04-02
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount the State Claims Agency paid in legal costs to solicitors representing plaintiffs in medical negligence claims in 2017 and 2018; the top ten payments made to named legal firms representing the agency and plaintiffs, respectively, in 2018; and if he will make a statement on the matter. [15323/19]
• 2019-03-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Central Bank has been informed of the miscalculation of mortgage repayments by a bank (details supplied); if so, when it was informed; if the number of impacted customers is 3,400; the amount these customers have underpaid as a result of the miscalculation; the way in which the Central Bank plans to proceed with the issue; and if he will make a statement on the matter. [14685/19]
• 2019-03-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Central Bank has a role in consumer protection for pension providers; if this is reserved for the Pensions Authority; if the Central Bank and the Pensions Authority have been informed by a company (details supplied) of the failure to pay bonus payments on pension fund plans; if so, when they were informed; if 2,000 customers have been affected; the amount of bonuses that were not paid in monetary terms; the way in which the Central Bank and the Pensions Authority plan to proceed with the issue; and if he will make a statement on the matter. [14686/19]
• 2019-03-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the steps the Central Bank takes on a regular basis to ensure mortgage repayments and mortgage arrears are calculated correctly; if enforcement actions have been taken against lenders for these issues; if so, the lenders; and if he will make a statement on the matter. [14687/19]
• 2019-03-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of additional customs officials who have been hired and are operational to deal with Brexit; the number who are undergoing training at the moment; the number who will be fully operational by 12 April 2019; and if he will make a statement on the matter. [14688/19]
• 2019-03-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of insurance companies that are prudentially regulated in the UK or Gibraltar but operating here under freedom of service; the number of customers of those companies who will be required to find new insurance companies upon renewal; if the Central Bank expects all such companies to move to be prudentially regulated here and-or the EU; and if he will make a statement on the matter. [14689/19]
• 2019-03-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the proportion of personal injury claims settled through the Personal Injury Assessment Board outside the court and settled and-or decided on by the courts, respectively based on the most recent data; and if he will make a statement on the matter. [14690/19]
• 2019-03-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when he plans to publish the stability programme update; and if he will make a statement on the matter. [14692/19]
• 2019-03-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if an analysis has been undertaken of the potential cost of establishing a public insurance body to provide insurance for flooding similar to the model in the United Kingdom to persons who are unable to obtain flood insurance; and if he will make a statement on the matter. [14693/19]
• 2019-03-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if expenditure by a company on health and safety equipment qualifies for capital allowances; the rules regarding capital allowances; and if he will make a statement on the matter. [14694/19]
• 2019-03-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if insurance companies permit business customers to pay on a monthly basis rather than a single payment; the average cost to the customer for such a facility; and if he will make a statement on the matter. [14695/19]
• 2019-03-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if there are models in other jurisdictions by which companies that are unable to obtain an insurance quote can avail of insurance similar to the declined insurance mechanism; if public insurance models are used in other European jurisdictions; and if he will make a statement on the matter. [14696/19]
• 2019-03-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when proposals to change the VAT rules will be advanced through the European Union; if defibrillators are liable for VAT at the standard rate; the reason under the current rules defibrillators cannot be charged at one of the two lower rates of VAT; if it will be permissible under the new rules as they are proposed to exempt defibrillators from VAT; and if he will make a statement on the matter. [12760/19]
• 2019-03-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the net cost to the Revenue Commissioners of maintenance, security and related expenditure on homes, vehicles, ships or other items seized by the Revenue Commissioners minus their subsequent sale proceeds, if applicable, in each of the years 2011 to 2018; and if he will make a statement on the matter. [13463/19]
• 2019-03-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the up-to-date statistics for the number of businesses that have applied for the key customs registration, the economic operators registration and identification number will be provided; the number of Irish businesses with such a registration now; the turnaround time for the Revenue Commissioners to process a registration application; the number of Irish businesses the Revenue Commissioners estimate will require such a registration in the course of their normal business after 29 March 2019 in the event of a disorderly Brexit; and if he will make a statement on the matter. [13709/19]
• 2019-03-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the definition of a natural or other disaster as outlined in section 5 of the National Surplus (Reserve Fund for Exceptional Contingencies) Bill 2018; if a no-deal Brexit would constitute such a situation; and if he will make a statement on the matter. [14087/19]
• 2019-03-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the communication the Central Bank has had with homeowners who have lost cover for latent defect insurance after the failure of a company (details supplied); the alternative latent defect insurance that has been organised for each household impacted by the failure; the number of households that have had alternative cover organised; the number that have not; and if he will make a statement on the matter. [14237/19]
• 2019-03-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when the State Claims Agency expects to have a High Court hearing for the next tranche of moneys to be drawn down from the Insurance Compensation Fund for claimants yet to be paid as a result of the failure of a company (details supplied). [14250/19]
• 2019-03-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the rules the Central Bank has in place on promotional and other material relating to mortgage offers; if the Central Bank has power to instruct that such material be changed; the number of instances in which such material was submitted to the Central Bank with regard to cashback offers; the number of instances in which the Central Bank instructed that such material be altered; and if he will make a statement on the matter. [11492/19]
• 2019-03-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the car finance model being investigated by the Financial Conduct Authority in the UK in which credit brokers are paid commission based on interest charged exists here; if the Central Bank has views on this model; and if he will make a statement on the matter. [11493/19]
• 2019-03-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when the next quarterly update from the cost of insurance working group will be published; and if he will make a statement on the matter. [11505/19]
• 2019-03-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount paid by policy holders by way of insurance premiums in each of the years since 2010 in respect of class 1 business motor insurance in tabular form; and if he will make a statement on the matter. [11637/19]
• 2019-03-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount paid by policy holders by way of insurance premiums in each of the years since 2010 in respect of class 2 business motor insurance in tabular form; and if he will make a statement on the matter. [11638/19]
• 2019-03-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount paid by policy holders by way of insurance premiums in each of the years since 2010 in respect of motor insurance for returning emigrants in tabular form; and if he will make a statement on the matter. [11639/19]
• 2019-03-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount paid by policy holders by way of insurance premiums in each of the years since 2010 in respect of motor insurance for cars that are ten years or older in tabular form; and if he will make a statement on the matter. [11640/19]
• 2019-03-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the views of the Central Bank on potentially expanding the Rebuilding Ireland home loan scheme; if he requested the Central Bank to provide a formal opinion on the scheme; if so, the details of the opinion; and if he will make a statement on the matter. [11790/19]
• 2019-03-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if all parts of the Central Bank (National Claims Information Database) Act 2018 have been commenced; if not, the sections that have not been commenced; when they will be commenced; and if he will make a statement on the matter. [11410/19]
• 2019-03-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of debt management firms regulated; the number of complaints made against debt management firms to the Financial Services and Pensions Ombudsman; the number of those complaints that were decided against debt management firms; the number of enforcement investigations undertaken by the Central Bank on debt management firms in each of the past five years; the number of those investigations that resulted in fines being imposed; the value of those fines opposed; and if he will make a statement on the matter. [11455/19]
• 2019-03-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of debt management firms that have been found by the Central Bank to be operating without a licence to do so; the implications for those companies operating without a licence; and if he will make a statement on the matter. [11456/19]
• 2019-03-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the additional number of customs officers who have been hired by the Revenue Commissioners and in employment; the locations of these officers; the new posts based in County Cork; and if he will make a statement on the matter. [11191/19]
• 2019-03-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if there are guidelines in relation to the way in which banks treat mortgage applicants who receive their principal employment income in a non-Euro currency such as sterling; and if he will make a statement on the matter. [10218/19]
• 2019-03-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position in relation to compensation for investors who lost significant amounts arising from their investment in a fund (details supplied); the position of the Central Bank in relation to the issue; and if he will make a statement on the matter. [10227/19]
• 2019-02-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the anticipated impact in monetary terms on tax receipts in 2019 and 2020 of a no-deal Brexit; the status of preparations for all Brexit scenarios; and if he will make a statement on the matter. [10145/19]
• 2019-02-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the priority measures he plans to implement in the coming months to address the cost of public liability and employer liability insurance; and if he will make a statement on the matter. [10146/19]
• 2019-02-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of the appeal against the European Commission decision in a tax case (details supplied); and if he will make a statement on the matter. [9854/19]
• 2019-02-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when he expects to publish the new international financial services strategy to 2025; and if he will make a statement on the matter. [9855/19]
• 2019-02-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when he expects the OECD to report on the taxing of digital companies; and if he will make a statement on the matter. [9857/19]
• 2019-02-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans to permit the increase in resources available to the Financial Services and Pensions Ombudsman to deal with the backlog of cases and to deal with the extra number of complaints resulting from the tracker mortgage scandal; and if he will make a statement on the matter. [9856/19]
• 2019-02-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the discussions that have been held with the European Commission on possible sources of funding from the EU to assist Ireland to deal with the fallout from a possible no-deal Brexit; and if he will make a statement on the matter. [9858/19]
• 2019-02-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of applications sought for a refund of income tax by taxpayers by virtue of claiming tax relief on certain expenditures, claiming additional tax credits or as a result of a P35 annual statement request for each year since 2010; the amount refunded to income taxpayers each year as a result, in tabular form; and if he will make a statement on the matter. [10153/19]
• 2019-02-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans to publish the report on the funding gap in relation to the banking system here; if it states that Irish banks need to double their loan to deposit ratio from 0.8 to 1.6 by 2024 in the event that 50,000 new homes were needed each year; and if he will make a statement on the matter. [10154/19]
• 2019-02-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he is satisfied with the operation of exemptions to the lending rules for banks as part of the macroprudential mortgage rules of the Central Bank; if the exemptions are deemed to be used at the point of the mortgage sanction or drawdown; if statistics in relation to the use of the exemptions for each year since they were introduced will be provided; and if he will make a statement on the matter. [10155/19]
• 2019-02-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the progress being made on the introduction of an index to track employer and public liability insurance costs; and if he will make a statement on the matter. [10156/19]
• 2019-02-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of insurance awards paid out in each of the years since 2010 in respect of claims related to employer liability and public liability insurance, in tabular form; and if he will make a statement on the matter. [10157/19]
• 2019-02-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount paid by policyholders by way of insurance premiums in each of the years since 2010 in respect of employer liability and public liability insurance, in tabular form; and if he will make a statement on the matter. [10158/19]
• 2019-02-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the consumer protection laws, regulations and codes that govern mortgage protection insurance, specifically the area preventing mortgage providers from restricting customers to certain insurance companies; and if he will make a statement on the matter. [10164/19]
• 2019-02-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when the next court hearing is expected in relation to the liquidation of a company (details supplied) and the authorisation payments from the Insurance Compensation Fund to outstanding claimants; the number of claimants expected to be paid; the value expected to be paid out; and if he will make a statement on the matter. [10165/19]
• 2019-02-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of companies that have availed of the capital gains tax entrepreneurial relief in each year since it was introduced; the cost of the relief in each year since it was introduced; and if he will make a statement on the matter. [10166/19]
• 2019-02-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of insurance underwriters authorised and prudentially regulated here to underwrite public liability and employer liability insurance; his views on the lack of competition for small businesses; the number of insurance underwriters for public liability and employer liability that are still prudentially regulated in the UK and regulated here under freedom of service; the impact Brexit will have on this sector; and if he will make a statement on the matter. [10167/19]
• 2019-02-27
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount paid by the National Treasury Management Agency and the National Asset Management Agency for public relations in 2018; the amount paid to each firm; the rates that apply; when the main public relations contracts for the two agencies are up for renewal; and the firms that operate the contracts concerned. [9863/19]
• 2019-02-27
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount paid out by the National Asset Management Agency to receivers in 2018, by firm in tabular form; and if he will make a statement on the matter. [9864/19]
• 2019-02-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the Irish banks that have to become compliant in advance of the impending PSD2 regulation. [9669/19]
• 2019-02-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position on the licensing and regulation of debt collection agencies; and if he will make a statement on the matter. [7666/19]
• 2019-02-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 178 of 5 February 2019, if there is scope to reduce VAT on such non-alcoholic drinks in view of the fact that they are not beer; and if he will make a statement on the matter. [7678/19]
• 2019-02-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if an investigation is taking place in respect of surcharge interest on arrears being wrongly charged in respect of mortgages that originated with a bank (details supplied); if the matter has been brought to the attention of the Central Bank by the owners of such loans; the number of persons affected by this issue; and if he will make a statement on the matter. [7752/19]
• 2019-02-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if his attention has been drawn to the fact that a company (details supplied) is reporting the full mortgage loan balance as arrears following the serving of a demand letter on the mortgage holder; the action being taken on same; and if he will make a statement on the matter. [7753/19]
• 2019-02-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the reports that a company (details supplied) has reverted incorrect methodology for calculating mortgage arrears balances will be investigated; and if he will make a statement on the matter. [7754/19]
• 2019-02-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of the tracker mortgage examination by the Central Bank; and if he will make a statement on the matter. [7865/19]
• 2019-02-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the resources being deployed by the Central Bank in the ongoing enforcement investigations associated with the tracker mortgage examination; the number of staff involved; if outside expertise is being used; the number of site visits held; the number of documents inspected; the number of meetings held; the maximum financial and other penalties that can be imposed on the institutions concerned and on persons found to be responsible within those institutions; when he expects the enforcement investigations to be concluded; and if he will make a statement on the matter. [7866/19]
• 2019-02-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of the implementation of the recommendations of the independent review of the workload and operations of the Tax Appeals Commission; and if he will make a statement on the matter. [8081/19]
• 2019-02-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of preparedness for all Brexit scenarios from a customs perspective; the steps being taken by his Department and the agencies under his remit; and if he will make a statement on the matter. [7511/19]
• 2019-02-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if an independent assessment will be commissioned on the sustainability of Ireland's corporation tax receipts for the period 2020 to 2030, inclusive, in view of the rapid growth in corporation tax receipts and the concentration of those receipts; and if he will make a statement on the matter. [7512/19]
• 2019-02-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if consideration will be given to establishing another review on the sustainability of corporation tax receipts along the lines of the Coffey review; and if he will make a statement on the matter. [7370/19]
• 2019-02-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the details of the analysis carried out regarding the treatment of policyholders in the aftermath of storms Emma and Ophelia; the number of policyholders impacted; and if he will make a statement on the matter. [7368/19]
• 2019-02-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position regarding the failure of a company (details supplied); the number of households that have been impacted by the withdrawal of latent defect insurance; and if he will make a statement on the matter. [7367/19]
• 2019-02-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the key recommendations of the cost of insurance working group, including the report on employer and public liability, he plans to implement in the next six months; and if he will make a statement on the matter. [7369/19]
• 2019-02-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his assessment of Ireland’s preparedness for all Brexit scenarios; and if he will make a statement on the matter. [7371/19]
• 2019-02-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when the review on the betting tax will be completed; and if he will make a statement on the matter. [6399/19]
• 2019-02-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of recommendation No. 6 of the report on the cost of employer and public liability insurance; and if he will make a statement on the matter. [6419/19]
• 2019-02-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the percentage of property owners who have secured flood insurance since OPW flood schemes were put in place as a result of the flood relief works; the number or percentage of property owners who have secured flood insurance without excess; and if he will make a statement on the matter. [6525/19]
• 2019-02-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of instances of flood victims being denied flood insurance post a claim; and if he will make a statement on the matter. [6526/19]
• 2019-02-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the record of claims regarding flood and burst pipe insurance of an organisation (details supplied) from 2013 to 2018, inclusive, and to date in 2019, by the number of burst pipes and fluvial and coastal flooding figures, respectively, will be provided; and if he will make a statement on the matter. [6527/19]
• 2019-02-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount of revenue collected by year from stamp duty on non-life insurance policies from 2008 to 2018 and to date in 2019; and if he will make a statement on the matter. [6528/19]
• 2019-02-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on the effectiveness of regulation of insurance across the EU and Solvency II directive 2009 in view of the number of insurance firms that have collapsed; and if he will make a statement on the matter. [6529/19]
• 2019-02-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position regarding the fine imposed by the Central Bank on a company (details supplied); the reason for the fine; and if he will make a statement on the matter. [6530/19]
• 2019-02-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of claimants who are yet to receive their compensation in full as a result of the failure of a company (details supplied); the number of these who have settled their claims; the number who have yet to settle; the date of the next payout from the Insurance Compensation Fund; the number of claimants due to be paid from the next payout; the estimated amount that will be paid out at that date; and if he will make a statement on the matter. [6684/19]
• 2019-02-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of insurance claims filed in each of the years 2015 to 2018; the overall amount paid out on claims by insurance type; and if he will make a statement on the matter. [7016/19]
• 2019-02-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of staff at the National Treasury Management Agency excluding the National Asset Management Agency who received pay in 2018 including retention payments and other benefits by ranges (details supplied); the number employed by the National Treasury Management Agency at the end of 2017 and 2018, respectively; and if he will make a statement on the matter. [7104/19]
• 2019-02-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of staff at the National Asset Management Agency who received pay in 2017 by ranges (details supplied); the number employed by the agency at the end of 2017 and 2018, respectively; and if he will make a statement on the matter. [7105/19]
• 2019-02-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount paid out by the National Asset Management Agency in voluntary redundancy payments in 2018; the number of staff who took voluntary redundancy in 2018; and if he will make a statement on the matter. [7106/19]
• 2019-02-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position regarding insurance policies held with insurance companies prudentially regulated in the UK or Gibraltar but operating here under freedom of services in the event of a no-deal Brexit; if such policies will be still valid; if new policies will be possible; if the issue will be fully dealt with in the miscellaneous provisions (withdrawal of the United Kingdom from the European Union on 29 March 2019) Bill; and if he will make a statement on the matter. [6175/19]
• 2019-02-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the consultation or engagement that has taken place between him and the insurance industry; the number of times in the past six months he has met with organisations (details supplied) on Brexit; the details of the meetings; and if he will make a statement on the matter. [6176/19]
• 2019-02-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the nature of temporary run-off regime in the event the UK leaving the EU on 29 March 2019; the way in which the regime interacts with EU law on insurance; if it will be possible for new business to be written by UK companies not prudentially regulated here; and if he will make a statement on the matter. [6177/19]
• 2019-02-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of insurance companies operating here under freedom of services which are prudentially regulated in the UK or Gibraltar by the type of insurance sold and the number of applications with the Central Bank from insurance companies wishing to be prudentially regulated here, respectively; and if he will make a statement on the matter. [6178/19]
• 2019-02-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the compensation mechanisms in place if after the UK leaves the EU an insurance company operating here under freedom of services but prudentially regulated in the UK or Gibraltar goes into liquidation; the way in which the Insurance (Amendment) Act 2018 applies in this scenario; if claimants in this instance would be entitled to 100% compensation; and if he will make a statement on the matter. [6179/19]
• 2019-02-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of the review on tax treatment of flat rate expenses; if these changes will come into force in 2020; if there are changes from the original proposal announced in 2018; and if he will make a statement on the matter. [6180/19]
• 2019-02-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if a lender can issue a mortgage to a person immediately after they have been discharged from bankruptcy assuming all other macroprudential requirements have been fulfilled; if there is a time limit from the date of discharge within which a lender is prohibited from offering a mortgage; if so, the time limits used by each bank operating here with regard to mortgage loans; and if he will make a statement on the matter. [5160/19]
• 2019-02-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position regarding the review of betting duty; when he expects it to be completed; and if he will make a statement on the matter. [5345/19]
• 2019-02-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the criteria used by customs officials in deciding which passengers are stopped and questioned in the context of persons arriving through public airports; and if he will make a statement on the matter. [5559/19]
• 2019-02-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if his attention has been drawn to the difficulties being experienced by substitute teachers whose payments are subject to emergency tax (details supplied); if he has been in contact with the Department of Education and Skills with a view to putting a resolution in place; and if he will make a statement on the matter. [5560/19]
• 2019-02-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he or the Revenue Commissioners have discretion to reduce the rate of VAT that applies to non-alcoholic beers; and if he will make a statement on the matter. [5602/19]
• 2019-02-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position on the VAT rate that applies to conferencing facilities; if there is national discretion in relation to the rate charged; and if he will make a statement on the matter. [5609/19]
• 2019-01-31
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when he expects to introduce the investment limited partnership and Irish collective asset-management vehicle (amendment) Bill; and if he will make a statement on the matter. [4895/19]
• 2019-01-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number and value of pay-outs owed to policyholders retained by insurance companies in each of the years 2016 to 2018, for example, in the form of the typical 20% being withheld; and if he will make a statement on the matter. [4483/19]
• 2019-01-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the requirements banks must follow to fully inform customers of the true cost of cashback and other offers when it comes to mortgages; and if he will make a statement on the matter. [4538/19]
• 2019-01-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the types of bank accounts that are prevented from being shown on such platforms; the reason for these types of bank accounts being prevented from being shown on electronic banking platforms; and if he will make a statement on the matter. [4539/19]
• 2019-01-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the macro prudential and consumer protection regulation regarding electronic banking platforms such as a platform (details supplied); the way in which this will be impacted by Brexit if these platforms are regulated prudentially in the United Kingdom; and if he will make a statement on the matter. [4540/19]
• 2019-01-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the percentage of customers who do not make credit card repayments before the interest free period expires; the average interest rate charged once the interest free period expires; the value of credit card debt outstanding; the value of that debt that is subject to interest following the expiry of the interest free period; and if he will make a statement on the matter. [4542/19]
• 2019-01-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the reason a bank may refuse to open a regular bank account for an individual; the regulation surrounding such matters; the number of persons in 2018 who were turned down by banks when attempting to open regular bank accounts; and if he will make a statement on the matter. [4543/19]
• 2019-01-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans to install trade facilitation bays in Border counties in the event of a no-deal Brexit; when he expects these to be operational; and if he will make a statement on the matter. [4545/19]
• 2019-01-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of banks in the market that enable customers to view accounts from other banks; if the European payments services directive compels banks to provide this service; if so, the way in which the directive will be enforced; and if he will make a statement on the matter. [4554/19]
• 2019-01-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of mortgage switches that have taken place in each year since 2000; the number as a percentage of the overall number of existing mortgages; and if he will make a statement on the matter. [4650/19]
• 2019-01-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when Home Building Finance Ireland will be fully established; when funding will be issued; when applications will be submitted; if applications have been submitted; if so, the number and value of each; and if he will make a statement on the matter. [3915/19]
• 2019-01-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 69 of 22 November 2018, the penalties that will be imposed on a company that issues an incorrect statement of qualification under the EII scheme; the penalties if the incorrect statement was intentional or unintentional, respectively; and if he will make a statement on the matter. [4033/19]
• 2019-01-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the contingencies in the event vulture funds increase the interest rate on mortgage loans significantly in excess of market rates; and if he will make a statement on the matter. [4205/19]
• 2019-01-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of companies that availed of the knowledge development box in 2018; the cost of same in 2018; and if he will make a statement on the matter. [4239/19]
• 2019-01-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on the development that NAMA is involved in regarding the orders to quit for tenants living in an area (details supplied); and if he will make a statement on the matter. [4305/19]
• 2019-01-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the clinical guidelines and methodology used to determine whether an applicant qualifies for a primary medical certificate; the policy in place to ensure applications are dealt with on a consistent basis; and if he will make a statement on the matter. [4342/19]
• 2019-01-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of persons who were underpaid insurance compensation after Storm Ophelia and Storm Emma; the amount by which they were underpaid; if he will publish the report by his Department on the practices of insurance companies in the aftermath of extreme weather events; if legislation is ready to prohibit such actions by insurance companies; and if he will make a statement on the matter. [4415/19]
• 2019-01-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Central Bank and the Personal Injuries Assessment Board have been formally requested to report on the practice of insurance companies offering cash offers for less than the amount for which property was insured in the aftermath of extreme weather events; and if he will make a statement on the matter. [4416/19]
• 2019-01-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans to proceed with proposals to increase the interest rate limit for credit unions; when this change is likely to come into effect; and if he will make a statement on the matter. [3253/19]
• 2019-01-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of persons working in the Revenue Commissioners on EIIS; the number that were working on same in 2018; and if he will make a statement on the matter. [3254/19]
• 2019-01-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the potential penalties for a company and an investor if they incorrectly apply for EIIS following changes in Finance Act 2018; if there are interest or penalties incurred; and if he will make a statement on the matter. [3255/19]
• 2019-01-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if there will be a change in VAT applied to food supplements from 1 March 2019; if so, the number of food supplement products impacted; the type of food supplements impacted; the expected revenue from the change; and if he will make a statement on the matter. [2435/19]
• 2019-01-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the assets held in the discretionary portfolio in the Ireland Strategic Investment Fund as at 31 December 2018 or for when the latest figures are available in tabular form; and if he will make a statement on the matter. [2625/19]
• 2019-01-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the return from the discretionary portfolio in the Ireland Strategic Investment Fund in 2018; and if he will make a statement on the matter. [2626/19]
• 2019-01-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the breakdown of the directed portfolio in the Ireland Strategic Investment Fund as at 31 December 2018, in tabular form; and if he will make a statement on the matter. [2627/19]
• 2019-01-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the return from the directed portfolio in the Ireland Strategic Investment Fund in 2018; and if he will make a statement on the matter. [2628/19]
• 2019-01-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the revenue generated from non-residential property stamp duty in each of the years 2015 to 2017; and if he will make a statement on the matter. [2792/19]
• 2019-01-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when he plans to publish the stability programme update 2019 setting out the macroeconomic and fiscal projections for different Brexit scenarios, including a no-deal, cliff edge Brexit; and if he will make a statement on the matter. [2862/19]
• 2019-01-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on the proposed amendments to the Excise Structures Directive 92/83/EEC being considered by the EU Council and which will allow member states to reduce excise tax rates for small cider producers; and if he will make a statement on the matter. [2872/19]
• 2019-01-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on whether excise tax should be reduced for small commercial distillers in line with that already in place for small brewers; and if he will make a statement on the matter. [2873/19]
• 2019-01-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when the review into the local property tax will be completed; and if he will make a statement on the matter. [2072/19]
• 2019-01-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if greater resources will be provided to the Central Bank and specifically the client asset specialist team for the purpose of regulating appropriate investment firms or life companies in view of the expected rise in the use of private pensions by workers in the coming years; and if he will make a statement on the matter. [2217/19]
• 2019-01-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the staffing levels of the client asset specialist team of the Central Bank. [2218/19]
• 2019-01-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on whether it is necessary to review section 48(1) of the Central Bank (Supervision and Enforcement) Act 2013 and the investment firms regulations 2017 in view of the expected rise in the use of private pensions by workers in the coming years; and if he will make a statement on the matter. [2219/19]
• 2019-01-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the average monetary value of a pension fund accumulated by workers using personal retirement savings accounts, approved retirement funds or an occupational pension fund; if the maximum limit under the investor compensation scheme is sufficient to cover these monetary values in the event of a failed investment firm or broker; and if he will make a statement on the matter. [2220/19]
• 2019-01-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans to increase the maximum cover of €20,000 as outlined in the investor compensation scheme to bring it in line with the financial services compensation scheme in the UK; and if he will make a statement on the matter. [2222/19]
• 2019-01-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount paid out by the investor compensation scheme in each of the past ten years; the number of investors that have availed of compensation in each of these years; and if he will make a statement on the matter. [2223/19]
• 2019-01-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on the Pension Outlook 2018 report of the OECD released on 3 December 2018; his further views on the concerns in the report on approved retirement funds; and if he will make a statement on the matter. [2224/19]
• 2019-01-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of complaints that have been taken to the Financial Services and Pensions Ombudsman in relation to the tracker mortgage scandal; the value arising from these complaints; the number that have been decided on; the number that have been decided in favour of the complainant; the number that are still outstanding; the value of those complaints still outstanding; and if he will make a statement on the matter. [2226/19]
• 2019-01-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the investments including lending made by the Ireland Strategic Investment Fund in the area of residential and non-residential property since its inception; and if he will make a statement on the matter. [1852/19]
• 2019-01-15
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of applications made for repayment of stamp duty in circumstances in which land is used for residential development under section 61 of the Finance Act 2017 since 11 October 2017; and if he will make a statement on the matter. [54389/18]
• 2019-01-15
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of successful applications made for repayment of stamp duty in circumstances in which land is used for residential development under section 61 of the Finance Act 2017 since 11 October 2017; and if he will make a statement on the matter. [54390/18]
• 2019-01-15
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of unsuccessful applications made for repayment of stamp duty in circumstances in which land is used for residential development under section 61 of the Finance Act 2017 since 11 October 2017; the number that were unsuccessful due to the restrictions outlined in section 83D(3)(c) referring to the 75% rule; and if he will make a statement on the matter. [54391/18]
• 2019-01-15
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans for changes to section 114 of the Taxes Consolidation Act 1997 in view of the decision made by the Tax Appeals Commission on 24 September 2018; and if he will make a statement on the matter. [54392/18]
• 2019-01-15
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if borrowers from the 6,272 mortgages to be transferred from a bank (details supplied) to a corporation have received correspondence or communication from the corporation; if there are restrictions in place to prevent it from communicating with impacted customers; and if he will make a statement on the matter. [54425/18]
• 2019-01-15
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the steps he plans to take, including timelines, for the implementation of the recommendations and action points set out in the recent Central Bank report on behaviour and culture in the banking sector; and if he will make a statement on the matter. [1014/19]
• 2019-01-15
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount collected from the sugar tax in 2018; the way in which this compares to the amount expected to be collected in 2018; the estimated yield from the tax for 2019; and if he will make a statement on the matter. [1108/19]
• 2019-01-15
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount of stamp duty collected in 2018 from non-residential property; the amount expected to be collected for 2019; and if he will make a statement on the matter. [1109/19]
• 2019-01-15
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount of Ireland’s sovereign debt that falls due for refinancing for each year from 2019 to 2025; and if he will make a statement on the matter. [1110/19]
• 2019-01-15
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated cost for each year from 2019 to 2025 to Ireland of every 1% increase in sovereign borrowing costs; and if he will make a statement on the matter. [1111/19]
• 2019-01-15
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if his Department or the Revenue Commissioners have an estimate of the refund of tax that may be due to persons arising from a recent High Court decision relating to the dwelling house exemption; and if he will make a statement on the matter. [1112/19]
• 2019-01-15
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated number of income tax units on emergency tax; the corresponding data for the same period in 2018; the impact of PAYE modernisation on the numbers; and if he will make a statement on the matter. [1113/19]
• 2019-01-15
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Central Bank makes it compulsory as part of its licensing requirements for investment firms and pension providers to be part of the investor compensation scheme; the number of investment firms or pension providers that are operating here which are not part of the scheme; if they are part of a compensation scheme in other jurisdictions; and if he will make a statement on the matter. [1171/19]
• 2019-01-15
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of individual investors here who are deemed to be eligible investors under the Investor Compensation Act 1998; if the Central Bank publishes such data; and if he will make a statement on the matter. [1172/19]
• 2019-01-15
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if auto enrolment were to be implemented under the Strawman proposal, if these pensions would be covered by the investor compensation scheme if one of the operators of the scheme fails; if not, the compensation scheme which will be available for customers in such an instance in which a pension provider fails; and if he will make a statement on the matter. [1173/19]
• 2019-01-15
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the types of pensions covered by the investor compensation scheme; if it is just personal retirement savings accounts and approved retirement funds; the compensation scheme available if a pension provider fails and the pension fund is an occupational pension fund; and if he will make a statement on the matter. [1174/19]
• 2019-01-15
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he has submitted feedback on the EU roadmap for more efficient law making in the field of taxation and identification of areas for a move to qualified majority voting; if so, the status of this feedback; his views on the proposals outlined in the roadmap specifically those proposals to end unanimity when it comes to taxation matters; and if he will make a statement on the matter. [1193/19]
• 2019-01-15
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when he expects EU approval will be secured to implement the regional uplift aspect of the film tax relief provided for in the Finance Act 2018; and if he will make a statement on the matter. [1328/19]
• 2019-01-15
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if efforts will be made to support the inclusion of Cork city and county in the regional uplift aspect of the film tax relief provided for in the Finance Act 2018; and if he will make a statement on the matter. [1329/19]
• 2019-01-15
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he or his officials have been involved in discussions regarding the possibility of providing additional capital to the European Investment Bank as a result of the UK's planned departure from the European Union; his views on the possibility of the UK remaining a member of the EIB after it leaves the EU; the consequences for Ireland if the UK is no longer a member of the EIB; and if he will make a statement on the matter. [1378/19]
• 2019-01-15
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated amount which has been saved in debt servicing costs as a result of the historically low borrowing costs since the economic crisis; and if he will make a statement on the matter. [1606/19]
• 2018-12-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the preparations that have been undertaken to date by the Revenue Commissioners for Brexit; the details of same under each different Brexit scenario; the steps that will be taken by the Revenue Commissioners between December 2018 and the end of March 2019; and if he will make a statement on the matter. [53605/18]
• 2018-12-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of insurance companies providing latent defects insurance and-or structural guarantees here; if this insurance is available to individual homeowners rather than developers; and if he will make a statement on the matter. [53734/18]
• 2018-12-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when he expects to introduce legislation on limited partnerships; and if he will make a statement on the matter. [53735/18]
• 2018-12-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of open roles in the Central Bank of Ireland by functional area and position; the time the role has remained unfilled in each case; and if he will make a statement on the matter. [53736/18]
• 2018-12-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of licence applications made to the Central Bank of Ireland in 2018 by the type of financial services provider, that is, retail credit firm and so on; and if he will make a statement on the matter. [53737/18]
• 2018-12-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of open licence applications with the Central Bank of Ireland ; the length of time these applications have remained open; and if he will make a statement on the matter. [53738/18]
• 2018-12-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of open roles in the Revenue Commissioners by functional area and position; the time the role has remained unfilled in each case; and if he will make a statement on the matter. [53739/18]
• 2018-12-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of open roles in the Tax Appeals Commission by functional area and position; the time the role has remained unfilled in each case; and if he will make a statement on the matter. [53740/18]
• 2018-12-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of persons employed by the Central Bank of Ireland in each month since the start of 2016 by functional area; and if he will make a statement on the matter. [53742/18]
• 2018-12-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of persons employed by the Revenue Commissioners in each month since the start of 2016 by functional area; and if he will make a statement on the matter. [53743/18]
• 2018-12-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of persons employed by the Tax Appeals Commission in each month since the start of 2016 by functional area; and if he will make a statement on the matter. [53744/18]
• 2018-12-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the projected surplus from the National Asset Management Agency; the return on investment this will represent; if the surplus will be received into the Exchequer when NAMA is wound up; and if he will make a statement on the matter. [53746/18]
• 2018-12-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if consideration has been given to placing the code of practice on the transfer of mortgages on a statutory footing; and if he will make a statement on the matter. [53747/18]
• 2018-12-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on whether the VAT system is subsidising below-cost selling of alcohol in circumstances in which the VAT paid on the purchase of alcohol is greater than the VAT received from the sale to the customer and the State refunds the difference; if there are legislative mechanisms to cease same; and if he will make a statement on the matter. [53748/18]
• 2018-12-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the definition of an assimilated member state in terms of tax law in the Tax Consolidation Acts, the Stamp Duty Acts and other taxation Acts; the countries deemed to be assimilated member states; and if he will make a statement on the matter. [53749/18]
• 2018-12-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the annual cost of the research and development tax credit for the previous five years including 2018; the number of companies that have availed of the scheme in each of these years by multinational companies and SME companies; and if he will make a statement on the matter. [53750/18]
• 2018-12-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the annual cost of the knowledge development box in each year since its creation; the number of companies that have availed of the scheme in each of these years by multinational companies and SME companies; and if he will make a statement on the matter. [53751/18]
• 2018-12-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the annual cost of the entrepreneurial relief for each year since its establishment including 2018; the number of companies that have availed of the scheme in each of these years by multinational companies and SME companies; and if he will make a statement on the matter. [53752/18]
• 2018-12-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the annual cost of the special assignee relief programme for the previous five years including 2018; the number of companies that have availed of the scheme in each of these years by multinational companies and SME companies; and if he will make a statement on the matter. [53753/18]
• 2018-12-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the annual cost of the foreign earnings deduction for the previous five years including 2018; the number of companies that have availed of the scheme in each of these years by multinational companies and SME companies; and if he will make a statement on the matter. [53754/18]
• 2018-12-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the take-up of the key employee engagement programme in each month since its establishment; the number of companies that have availed of the scheme in each of these months by multinational companies and SME companies; and if he will make a statement on the matter. [53755/18]
• 2018-12-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the annual cost of the employment and investment incentive scheme for each year since it commenced including 2018; the number of companies that have availed of the scheme in each of these years by multinational companies and SME companies; and if he will make a statement on the matter. [53756/18]
• 2018-12-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the annual cost of the start-up refunds for entrepreneurs for the previous five years including 2018; the number of companies that have availed of the scheme in each of these years; and if he will make a statement on the matter. [53757/18]
• 2018-12-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of tax appeals before the Tax Appeals Commission; the value of tax these disputes amount to; the appeals by ranges (details supplied), respectively in tabular form; and if he will make a statement on the matter. [53758/18]
• 2018-12-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the age and value of tax appeals before the Tax Appeals Commission by ranges (details supplied), respectively in tabular form; and if he will make a statement on the matter. [53759/18]
• 2018-12-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of new appeals brought before the Tax Appeals Commission in each month since January 2016; the number of cases concluded in each month since January 2016; and if he will make a statement on the matter. [53760/18]
• 2018-12-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of appeals before the Tax Appeals Commission that have been concluded since January 2016 that have been settled appeals; the value of the settled cases; the number that have been withdrawn; the value these amounted to; the number of cases that have been heard; the value these appeals amounted to; and if he will make a statement on the matter. [53761/18]
• 2018-12-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question Nos. 141 to 144, inclusive, of 11 December 2018, the number of actual properties covered by the 1,595 latent defect and structural warranty insurance policies impacted; if developers have been contacted regarding the failure of a company (details supplied); if each homeowner has been contacted regarding the loss of cover in relation to the failure of the company; and if he will make a statement on the matter. [53944/18]
• 2018-12-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of policyholders impacted by the failure of a company (details supplied) by insurance category, that is, home insurance, motor insurance and so on; and if he will make a statement on the matter. [53945/18]
• 2018-12-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of claimants here impacted by the failure of a company (details supplied) by insurance category; the rules relating to to the Insurance Compensation Fund for which claims receive 100% compensation and to which claims are subject to the 65% and €825,000 limit; the details of the claimants impacted by the failure of the company by those that fall into the 100% compensation cohort; the number that fall into the 65% and €825,000 limit; and if he will make a statement on the matter. [53946/18]
• 2018-12-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the level of engagement between his Department and his Danish counterpart regarding the failure of a company (details supplied); and if he will make a statement on the matter. [53947/18]
• 2018-12-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the level of engagement between him and his Danish counterpart regarding the failure of a company (details supplied); and if he will make a statement on the matter. [53948/18]
• 2018-12-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the level of engagement between the Central Bank and Danish financial regulators regarding the failure of a company (details supplied); and if he will make a statement on the matter. [53949/18]
• 2018-12-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the level of engagement between his Department and his Danish counterpart on the failure of a company (details supplied); and if he will make a statement on the matter. [53950/18]
• 2018-12-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the level of engagement between him and his Danish counterpart on the failure of a company (details supplied); and if he will make a statement on the matter. [53951/18]
• 2018-12-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the level of engagement between the Central Bank and the Danish financial regulators on the failure of a company (details supplied); and if he will make a statement on the matter. [53952/18]
• 2018-12-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the level of engagement his Department and the Central Bank have had with the liquidators of companies (details supplied); and if he will make a statement on the matter. [53953/18]
• 2018-12-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on the establishment of an EU-wide insurance compensation fund to deal with the aftermath of insurance company failures; his views on whether such a mechanism will be established to improve the EU-wide insurance market; and if he will make a statement on the matter. [53954/18]
• 2018-12-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on whether each member state in the EU should have an insurance compensation fund to deal with the aftermath of insurance company failures; his further views on whether such a proposal will be forthcoming from the European Commission; and if he will make a statement on the matter. [53955/18]
• 2018-12-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when the law was changed governing the Danish guarantee fund to deal with insurance company failures in 2018; and if he will make a statement on the matter. [53956/18]
• 2018-12-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of persons that have applied to the declined insurance scheme run by an organisation (details supplied) in each month in 2018; and if he will make a statement on the matter. [53958/18]
• 2018-12-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount of corporation tax paid by foreign multinational companies; the number of foreign multinational companies that have paid corporation tax to date in 2018; and if he will make a statement on the matter. [53960/18]
• 2018-12-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount of corporation tax paid by the top ten payers to date in 2018; if these companies are foreign multinationals; the figure for 2017; and if he will make a statement on the matter. [53961/18]
• 2018-12-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when he plans to advance the legislation to establish the rainy day fund in 2019; when the fund will be fully up and running; and if he will make a statement on the matter. [53962/18]
• 2018-12-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when the national claims information database will be fully up and running; and if he will make a statement on the matter. [53963/18]
• 2018-12-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the stamp duty received from non-residential property charged at 6% to date in 2018 compared to the expectation of stamp duty receipts from non-residential property; and if he will make a statement on the matter. [53964/18]
• 2018-12-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of insurance providers, intermediaries or managing general agents providing insurance to persons here, operating under freedom of service, who have at one time not met their solvency capital requirements under the Solvency II directive; if the attention of the Central Bank is drawn to cases in which insurance providers prudentially regulated in other EU countries have not met their solvency capital requirements; and if he will make a statement on the matter. [52747/18]
• 2018-12-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the member states in the EU and EEA that have insurance compensation mechanisms in place to pay claims in cases in which an insurance company fails; if those compensation mechanisms apply to claimants in other jurisdictions in which the failed company is operating under freedom of services; and if he will make a statement on the matter. [52748/18]
• 2018-12-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of unrated insurance companies operating here; the number of those that are regulated here prudentially; the number regulated here under freedom of services; and if he will make a statement on the matter. [52749/18]
• 2018-12-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of life loans in respect of residential properties in issuance here; the amount owed on these loans; if such loans are being marketed by banks; if he is satisfied that consumers are being made fully aware of the risk associated with a life loan; and if he will make a statement on the matter. [53012/18]
• 2018-12-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if sports clubs that are registered charities can benefit from the VAT compensation scheme; and if he will make a statement on the matter. [53122/18]
• 2018-12-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he has carried out an assessment of the extent to which multinational corporations not headquartered here are booking in Ireland income from sales made to non-Irish consumers and offsetting Irish profit taxes on this sales income through Irish tax incentives for intellectual property; and if he will make a statement on the matter. [53374/18]
• 2018-12-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans to prevent equivalent structures to the single malt being established using Irish registered companies resident in other tax treaty partner jurisdictions, such as the United Arab Emirates, that have not signed Article 4 of the base erosion and profit sharing, BEPS, multilateral instrument or otherwise lack comparable measures in their tax treaties with Ireland; and if he will make a statement on the matter. [53375/18]
• 2018-12-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the year in which the Central Bank code of practice on the transfer of mortgages was established; if it is still deemed applicable by the Central Bank; if it has been superseded by the consumer protection code; if it is voluntary or mandatory; if, under the code of practice, the Central Bank deems written consent to be given when the mortgage contract is signed; and if he will make a statement on the matter. [52598/18]
• 2018-12-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if consideration has been given to placing the code of practice on the transfer of mortgages on a statutory footing; and if he will make a statement on the matter. [52599/18]
• 2018-12-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when proposals will be brought forward on the regulation of moneylenders and the rates that are charged; and if he will make a statement on the matter. [52634/18]
• 2018-12-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the implications for an insurance company if it does not fulfil its duties and obligations under the Solvency II Directive; the role the Central Bank plays in enforcing Solvency II for companies operating here under freedom of services; and if he will make a statement on the matter. [52644/18]
• 2018-12-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the implications for regulating authorities, such as the Central Bank, in the European Union which do not enforce the Solvency II Directive and other EU rules in regard to insurance companies effectively; and if he will make a statement on the matter. [52645/18]
• 2018-12-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the role the European Insurance and Occupational Pensions Authority plays in enforcing the Solvency II Directive and other EU rules in regard to insurance; if it has the role of holding national authorities to account; and if he will make a statement on the matter. [52646/18]
• 2018-12-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if managing general agents in the insurance industry have a role in ensuring the companies they represent are financially healthy or acting in compliance with European regulations; the level of regulation in place for such agents here; if the Central Bank has a register of such agents; the number operating here; and if he will make a statement on the matter. [52647/18]
• 2018-12-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he has raised issues with his European counterparts regarding insurance regulation, consistent enforcement of European insurance regulation and the need for compensation mechanisms to be put in place across the EU; the dates on which these issues were raised; and if he will make a statement on the matter. [52648/18]
• 2018-12-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount invested by the Ireland Strategic Investment Fund in absolute return funds; the annual return from such funds in each year since 2014; the way in which these returns compare to other investments in equities; the rationale for investing in such funds; and if he will make a statement on the matter. [52649/18]
• 2018-12-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated cost of building a skybridge between the Central Bank buildings; if a full cost-benefit analysis has been undertaken for such a project; and if he will make a statement on the matter. [52650/18]
• 2018-12-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of licence applications before the Central Bank by category; the number of approvals provided in 2016, 2017 and to date in 2018, by category; and if he will make a statement on the matter. [52348/18]
• 2018-12-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the work of the Revenue Commissioners on certain taxation matters revealed by documents (details supplied); the number of cases it is pursuing; the amount of tax involved; the amounts of tax, interest and penalties collected; and if he will make a statement on the matter. [52394/18]
• 2018-12-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if there is a mechanism in place in Denmark to pay outstanding claims when an insurance company goes into liquidation; if the mechanism will be applicable to Irish claimants as a result of the failure of a company (details supplied); if Irish claimants will receive 100% of compensation under this mechanism; and if he will make a statement on the matter. [52448/18]
• 2018-12-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the insurance compensation fund or the yet to be established motor insurers insolvency compensation fund will be needed to pay claimants as a result of the failure of a company (details supplied); if so, the fund which will be used; if Irish claimants will receive 100% of the compensation; and if he will make a statement on the matter. [52449/18]
• 2018-12-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of Irish claims yet to be paid in full by motor insurance, public liability insurance, employer liability insurance or other insurance headings regarding the failure of a company (details supplied); and if he will make a statement on the matter. [52450/18]
• 2018-12-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the specific type of SPV model used for the securitisation of mortgages by banks (details supplied); if the vehicle will be tax exempt; if the distributions from the vehicle will be taxed here; and if he will make a statement on the matter. [52451/18]
• 2018-12-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans for the restructuring and realignment of the internal structure of the Revenue Commissioners; the estimated impact on staff and the location in which services are provided; and if he will make a statement on the matter. [51664/18]
• 2018-12-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the consequences for consumers of the collapse of a company (details supplied); the number of policyholders affected; the recourse open to those consumers; and if he will make a statement on the matter. [51803/18]
• 2018-12-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position for customers who had latent defects insurance and structural guarantee insurance, or both, with a company (details supplied); if his attention has been drawn to the significant consequences for these consumers; if these consumers will be transferred to another firm; and if he will make a statement on the matter. [51804/18]
• 2018-12-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the consequences for consumers here of the collapse of a company (details supplied); the number of policyholders affected; the recourse open to those consumers; and if he will make a statement on the matter. [51806/18]
• 2018-12-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position for persons who had latent defects insurance and structural guarantee insurance with a company (details supplied); if his attention has been drawn to significant consequences for these persons; if they will be transferred to another company in view of the collapse of the company; and if he will make a statement on the matter. [51807/18]
• 2018-12-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans to review the changes made in the Finance Act 2017 to section 135 of the Taxes Consolidation Act 1997; if he is satisfied as to the way in which it is operating; his views on whether it is preventing bona fide commercial transactions from taking place; and if he will make a statement on the matter. [51823/18]
• 2018-12-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of outstanding claims here affected by the failure of a company (details supplied); if these claims will be paid out of the liquidation process; if the Danish state contingencies and guarantees apply to Irish claims; when claimants can expect to receive claims; and if he will make a statement on the matter. [52135/18]
• 2018-12-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if an insurance provider has the responsibility to inform customers that they are impacted by the failure of a company (details supplied); and if he will make a statement on the matter. [52136/18]
• 2018-12-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of customers impacted by the failure of a company (details supplied); and if he will make a statement on the matter. [52137/18]
• 2018-12-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the work that has been carried out to date on the scheme for VAT compensation for charities; when the scheme will commence; the persons or bodies that will be eligible to claim a VAT refund; the amount available; the way in which it will operate; and if he will make a statement on the matter. [51436/18]
• 2018-12-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when HBFI will be fully established; the number of employees it plans to hire; the number of those who will be seconded from NAMA; the number who will be fully hired from NAMA; when he expects to have all employees in place and operational; and if he will make a statement on the matter. [51473/18]
• 2018-12-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when he expects the €750 million to be drawn down by HBFI; when he expects HBFI to be in a position to lend money; and if he will make a statement on the matter. [51474/18]
• 2018-12-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the average loan to cost that the HBFI plans to provide to developers; the average interest rate for same; and if he will make a statement on the matter. [51475/18]
• 2018-12-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if there will be a cost to the Exchequer as a result of the deal struck with Malta to end the single malt tax strategy; if so, the amount on a full year basis; and if he will make a statement on the matter. [51476/18]
• 2018-12-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the exemptions on the loan to income and loan to value mortgage rules are based on approvals or drawdowns; if there are restrictions on exemptions based on the overall loan book; his views on the alleged practice of banks providing incentives to customers in order for them to delay drawdown of their mortgage until 2019; the views of the Central Bank on same; if there are tools that the Central Bank can use to curb such behaviour; and if he will make a statement on the matter. [51477/18]
• 2018-12-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if there are risks to Ireland, both macro-prudentially and-or otherwise, from international banks moving significant portions of assets to Ireland in anticipation of Brexit; and if he will make a statement on the matter. [51478/18]
• 2018-12-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if there are tax implications in international banks moving significant portions of assets here in anticipation of Brexit; if so, the anticipated cost and-or benefit; and if he will make a statement on the matter. [51479/18]
• 2018-12-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the moving of assets here by international banks in anticipation of Brexit will have a substantial impact on Ireland's gross domestic product, gross national product, and gross national income or GNI* figures; if he will quantify these impacts; and if he will make a statement on the matter. [51480/18]
• 2018-12-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if enforcement proceedings or a review by the Central Bank have taken place regarding the miscalculation of mortgage arrears by a licensed credit institution, retail credit firm or credit servicing firm; and if he will make a statement on the matter. [51069/18]
• 2018-12-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Central Bank has the authority to inspect the methodologies used by licensed credit institutions, retail credit firms or credit servicing firms to calculate mortgage arrears and to commence enforcement proceedings if those methodologies are found to be incorrect; and if he will make a statement on the matter. [51070/18]
• 2018-12-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if there is reference in the consumer protection code or the code of conduct on mortgage arrears that deals with the calculation of mortgage arrears and the methodologies used; and if he will make a statement on the matter. [51071/18]
• 2018-12-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of cars registered for vehicle registration tax that are purchased for the purposes of car rental and qualified for the VAT rebate each month in 2017 and to date in 2018; and if he will make a statement on the matter. [50079/18]
• 2018-12-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of European Central Bank on-site inspections of financial institutions here in 2015, 2016 and 2017; the number carried out by ECB staff; the number carried out by the Central Bank of Ireland on behalf of the ECB; and if he will make a statement on the matter. [50087/18]
• 2018-12-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if there is an independent complaints mechanism for persons or companies wishing to make complaints against the Strategic Banking Corporation of Ireland, SBCI; and if he will make a statement on the matter. [50196/18]
• 2018-12-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the next payment to claimants of a company (details supplied) will be in February 2019; and if he will make a statement on the matter. [50307/18]
• 2018-12-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 152 of 27 November 2018, the number of principal dwelling home loans for first-time buyers, FTBs, and second and subsequent buyers, SSBs, for each month since the introduction of the Central Bank mortgage measures that were issued above either the loan-to-value or loan-to-income limits based on mortgage approval rather than mortgage drawdown; and if he will make a statement on the matter. [50619/18]
• 2018-12-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of cases in which a licensed moneylender was found to be charging an APR in excess of the associated maximum APR in the Central Bank's moneylender register; if the maximum APR in that register places a restriction on the amount the moneylender can charge by way of interest or if it is only indicative in nature; and if he will make a statement on the matter. [50658/18]
• 2018-12-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he has the power to increase the 1% per month interest limit for the credit union sector; if this power is vested in the Central Bank; his plans to increase the limit to 2% to better enable credit unions to provide smaller short-term loans to members; and if he will make a statement on the matter. [50659/18]
• 2018-12-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when EU approval will be secured to implement the regional uplift aspect of the film tax relief provided for in the Finance Bill 2018; and if he will make a statement on the matter. [50814/18]
• 2018-11-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if analysis has been undertaken by his Department or by the Revenue Commissioners on the possible impact the United Kingdom leaving the European Union will have on the legislation governing the tax code and the application of the tax code; the potential legislative changes that will be required to account for this impact; and if he will make a statement on the matter. [49879/18]
• 2018-11-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans to bring forward legislation that will add the United Kingdom of Great Britain and Northern Ireland to parts of the legislative tax code that refer to member states, member states of the European Union or EEA states, in particular with regard to the Stamp Duties Consolidation Act 1999 and the Tax Consolidation Act 1997; and if he will make a statement on the matter. [49880/18]
• 2018-11-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if analysis has been undertaken by his Department or by the Central Bank on the possible impact the United Kingdom leaving the European Union will have on the legislation governing financial regulation, including consumer protection and the application of that regulation; the potential legislative changes that will be required to account for this impact; and if he will make a statement on the matter. [49881/18]
• 2018-11-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans to bring forward legislation that will add the United Kingdom of Great Britain and Northern Ireland to legislation governing financial regulation, including consumer protection in cases in which member states, member states of the European Union or an EEA state are referred to; and if he will make a statement on the matter. [49882/18]
• 2018-11-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated yield of increasing the carbon tax by values (details supplied) by each carbon fuel type in tabular form; and if he will make a statement on the matter. [49948/18]
• 2018-11-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated yield per year of increasing the carbon tax incrementally from €20 per tonne to €100 per tonne over a five year period by each carbon fuel type in tabular form; and if he will make a statement on the matter. [49949/18]
• 2018-11-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated yield per year of increasing the carbon tax incrementally from €20 per tonne to €100 per tonne over a ten year period by each carbon fuel type in tabular form; and if he will make a statement on the matter. [49950/18]
• 2018-11-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the way in which the €70,000 limit is calculated with regard to section 21(c)(iii) of the Finance Bill 2018 if a young farmer inherits a family farm worth €1 million; if the relief going towards the €70,000 limit would be €10,000 (1%), €60,000 (6%), or €50,000 (the difference between the two); if any part of a subsequent purchase of land charged at 6% stamp duty would count towards the €70,000; and if he will make a statement on the matter. [49967/18]
• 2018-11-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when the €70,000 limit in section 21(c)(iii) of the Finance Bill 2018 begins to accumulate; if it applies to relief obtained from the enactment of the Bill or if it is retrospective in nature; if stamp duty relief received by a farmer that inherited land last year would count towards the €70,000 limit; and if he will make a statement on the matter. [49968/18]
• 2018-11-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the rationale to impose limits as outlined in Article 18 of Commission Regulation (EU) No. 702/2014 of 25 June 2014; and if he will make a statement on the matter. [49969/18]
• 2018-11-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if there is guidance from the Revenue Commissioners or otherwise for the farming sector in relation to section 21 of the Finance Bill 2018; and if he will make a statement on the matter. [49970/18]
• 2018-11-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the way in which section 80(10)(a) of the Stamp Duty Consolidation Act 1999 will operate once the UK leaves the EU and the EEA on 29 March 2019; if companies in Northern Ireland will no longer qualify for the provisions in section 80 of the Stamp Duty Consolidation Act 1999 after this date; and if he will make a statement on the matter. [49971/18]
• 2018-11-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the way in which section 615(2)(b) of the Tax Consolidation Act 1997 will operate for the purposes of capital gains tax relief once the UK leaves the EU and the EEA on 29 March 2019; if companies in Northern Ireland will no longer qualify for capital gains tax relief; and if he will make a statement on the matter. [49972/18]
• 2018-11-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the way in which agricultural relief from capital gains tax and stamp duty will apply for farms or agricultural land in cases in which a portion is in the territory of Northern Ireland and the other portion is in the territory of the Republic of Ireland; and if he will make a statement on the matter. [49973/18]
• 2018-11-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the potential economic benefits to the tourism and indigenous distillery and associated sectors and to regional ports and airports associated with the reintroduction of duty free sales when the UK departs the EU; and if he will make a statement on the matter. [49784/18]
• 2018-11-27
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 51 of 9 October 2018, if a response will issue to a further related query raised in correspondence (details supplied). [48856/18]
• 2018-11-27
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of persons that availed of exemptions under the Central Bank’s macro-prudential mortgage rules by first time buyers and second and subsequent buyers each month since the establishment of such rules; and if he will make a statement on the matter. [48872/18]
• 2018-11-27
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if it is possible for persons to avail of the home renovation incentive scheme who have contracted to have work carried out now but where tradespeople are not available to undertake the work until after the incentive scheme has been closed; and if he will make a statement on the matter. [49388/18]
• 2018-11-27
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of complaints outstanding at the Financial Services and Pensions Ombudsman; the number of complaints outstanding at the end of each month in 2018 and at the end of 2015, 2016 and 2017; and if he will make a statement on the matter. [49472/18]
• 2018-11-27
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of complaints outstanding at the Financial Services and Pensions Ombudsman by length of time (details supplied); the complaints that are open from the time of first receipt; and if he will make a statement on the matter. [49473/18]
• 2018-11-27
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the funding provided to the Financial Services and Pensions Ombudsman in each of the years 2015 to 2017 and to date in 2018; the planned funding in 2019; and if he will make a statement on the matter. [49474/18]
• 2018-11-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the work being undertaken by his Department and agencies under his aegis such as the Revenue Commissioners to prepare for all possible Brexit scenarios at the end of March 2019; and if he will make a statement on the matter. [48709/18]
• 2018-11-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of the work of the National Asset Management Agency, NAMA; the expected surplus to be returned to the State; the way in which it will be used; when the agency will be wound up; and if he will make a statement on the matter. [48710/18]
• 2018-11-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of the tracker mortgage examination; the amount paid out to date for redress and compensation; when all affected customers will receive payment; and if he will make a statement on the matter. [48565/18]
• 2018-11-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of the preparedness of the Revenue Commissioners for Brexit; the number of extra staff that have been hired by the Revenue Commissioners since September 2018; the number that will be in place by the end of March 2019; and if he will make a statement on the matter. [48563/18]
• 2018-11-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans to develop a new strategy for the growth and development of the credit union sector; and if he will make a statement on the matter. [48564/18]
• 2018-11-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on whether stricter controls are needed on interest rates charged by licensed moneylenders here; and if he will make a statement on the matter. [48566/18]
• 2018-11-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of the liquidation of a company (details supplied); when the Insurance (Amendment) Act 2018 will be fully commenced; when the next payment will take place; when all claimants involved in the company will receive compensation in full; and if he will make a statement on the matter. [48567/18]
• 2018-11-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if homeowners who have had work done to their home can qualify for the home renovation incentive scheme in circumstances in which a dispute has arisen with the contractor and the contractor has not entered the required information on the online HRI system with the Revenue Commissioners; and if he will make a statement on the matter. [48675/18]
• 2018-11-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated full year cost of increasing the standard tax band to €50,000 for a single person and increasing the standard tax band to €100,000 for a couple, respectively; and if he will make a statement on the matter. [48809/18]
• 2018-11-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the plans of the Revenue Commissioners to cut flat rate relief for a number of industries; the estimated amount of extra tax that will be received as a result of the changes; the rationale for making this change; the industries impacted by this change; and if he will make a statement on the matter. [48810/18]
• 2018-11-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of persons claiming flat rate relief by industry; the cost of this relief being claimed in each case in tabular form; and if he will make a statement on the matter. [48811/18]
• 2018-11-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of NAMA loan sales that have been subjected to review by the Comptroller and Auditor General; the names of the loan sales; the amount of proceeds received from each loan sale under review by the Comptroller and Auditor General; and if he will make a statement on the matter. [48812/18]
• 2018-11-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on whether there is a risk of overheating in the economy here over the next number of years; his plans to deal with inflation and the rising cost of living in view of the fact that the European Central Bank controls monetary policy; and if he will make a statement on the matter. [48813/18]
• 2018-11-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the penalties and fines that would be imposed on applicants who make incorrect, intentional and unintentional applications to the scheme under the proposed changes in the employment investment incentive scheme, EIIS, in the Finance Bill 2018; and if he will make a statement on the matter. [48814/18]
• 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.

  • ~ abstained on the motion motion passed · 34–19
  • ~ abstained on an amendment to the bill motion failed · 18–35
  • ~ abstained on an amendment to the bill motion failed · 19–34
  • ~ abstained on an amendment to the bill motion failed · 20–36
  • ~ abstained on an amendment to the bill motion failed · 20–37
  • ~ abstained on an amendment to the bill motion failed · 23–38
  • ~ abstained on an amendment to the bill motion failed · 24–39
• 2018-11-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the discretionary revenue-raising measures in each of the years up to 2023, in tabular form, corresponding to row h. of table 3 in the 2018 summer economic statement. [48575/18]
• 2018-11-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the capital allocations outlined in the National Development Plan are included both in the general Government expenditure figure and the gross fixed capital formation figure in table A8 of the Budget 2019 Economic and Fiscal Outlook; and if he will make a statement on the matter. [48576/18]
• 2018-11-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the precommitted expenditure in each of the years up to 2023, in tabular form, corresponding to row j of table 3 in the 2018 summer economic statement; if he will divide this between demographics and capital expenditure, that is, divided into nominal and rolled over four years; and if he will make a statement on the matter. [48577/18]
• 2018-11-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the projected structural deficit for the scenario outlined in table A8 of the Budget 2019 Economic and Fiscal Outlook; and if he will make a statement on the matter. [48578/18]
• 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.

  • ~ abstained on an amendment to the bill motion failed · 26–49
• 2018-11-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the recourse open to persons in cases in which a decision of the Financial Services and Pensions Ombudsman has not been implemented by the financial services provider; the number of such cases in recent years; and if he will make a statement on the matter. [48402/18]
• 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.

  • ~ abstained on an amendment to the bill motion failed · 27–44
• 2018-11-15
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans to propose a referendum to enable the Houses of the Oireachtas to legislate on certain personal injury claims; the timeline in which he expects to put the proposal to a referendum; and if he will make a statement on the matter. [47645/18]
• 2018-11-15
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on comments by the president of the ECB that Ireland lacks competition in the mortgage market; his plans to address this issue; and if he will make a statement on the matter. [47646/18]
• 2018-11-08
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the gross and net fiscal space for each year up to 2023 if the expenditure benchmark and the medium term objective is met accounting for contributions to the rainy day fund, pre-committed expenditure and the non-indexation of tax system irrespective of the economy's position on the business cycle; and if he will make a statement on the matter. [46343/18]
• 2018-11-08
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans to veto the EU digital tax proposal as it is currently proposed; and if he will make a statement on the matter. [46345/18]
• 2018-11-08
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when he expects the State Claims Agency to make an application to the High Court to seek authorisation to pay compensation to claimants involved in the liquidation of a company (details supplied); and if he will make a statement on the matter. [46346/18]
• 2018-11-08
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the time it takes on average for the State Claims Agency to make payments from the insurance compensation fund following a High Court approval; and if he will make a statement on the matter. [46347/18]
• 2018-11-08
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if support for Ireland's position in Brexit negotiations will not be conditional on Ireland's position on corporation tax, CCCTB, the digital tax or otherwise; and if he will make a statement on the matter. [46348/18]
• 2018-11-08
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans to amend the Credit Union Act 1997 to enable credit unions to lend to approved housing bodies rather than invest subject to protections for members' deposits; and if he will make a statement on the matter. [46349/18]
• 2018-11-08
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Central Bank holds data on the number of mortgage drawdowns each year before an organisation (details supplied) began collecting such data; the number of mortgage drawdowns for first-time buyers in each year since 1993; and if he will make a statement on the matter. [46350/18]
• 2018-11-07
  VOTE
  Home Building Finance Ireland Bill 2018 · 3 divisions

  A bill to provide for the formation of a company to be known as Home Building Finance Ireland; to provide for the making available of financing by the company for residential development in the State; and to provide for related matters.

  • ✓ voted for the motion motion passed · 105–8
  • ✗ voted to reject an amendment to the bill motion failed · 35–82
  • ✗ voted to reject an amendment to the bill motion failed · 34–81
• 2018-11-07
  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 for the motion motion passed · 5–2
• 2018-11-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position with regard to insurance companies taking into account a person's previous criminal conviction when deciding to offer home or car insurance; and if he will make a statement on the matter. [45156/18]
• 2018-11-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the rules that apply with regard to an Irish citizen who spends part of their time here and part of their time abroad outside the European Union wishing to borrow from a financial institution here for home refurbishment works in respect of a house owned by them; and if he will make a statement on the matter. [45326/18]
• 2018-11-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans in place or the actions he has taken to help support SMEs to embrace card acceptance; and if he will make a statement on the matter. [45406/18]
• 2018-11-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount invested to date in promoting digital payment options amongst SMEs; and if he will make a statement on the matter. [45407/18]
• 2018-11-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the steps he has taken to incentivise merchants to accept card payment; the further plans that have been drafted for same; and if he will make a statement on the matter. [45408/18]
• 2018-11-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the actions delivered upon in the National Payments Plan 2013; when the steering committee last met; the measures put in place to ensure the continued progress of digital payments here; and if he will make a statement on the matter. [45409/18]
• 2018-11-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the progress made to date on the recommendations included in the National Payments Plan 2013 in each of the years 2013 to 2017 and to date 2018, in tabular form; and if he will make a statement on the matter. [45410/18]
• 2018-11-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if a distinction is made between the different risk profile of the mortgage, for example, a low loan to value mortgage as opposed to a high loan to value mortgage in the context of the risk weighting that applies to mortgages issued by banks; and if he will make a statement on the matter. [45420/18]
• 2018-11-06
  PQ
  Asked Housing

  Deputy Michael McGrath asked the Minister for Housing, Planning and Local Government if he has given consideration to extending the capital acquisition lease finance provisions to the purchase of loans by approved housing bodies with a view to preventing homelessness; and if he will make a statement on the matter. [45503/18]
• 2018-10-25
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of the preparedness of the Revenue Commissioners for Brexit; the number of customs officials who will be required on 29 March 2019 in the event of a no-deal Brexit; the number of customs officials he anticipates will be operational on 29 March 2019; the extra work that will be required in the event of a transitional period being agreed to; and if he will make a statement on the matter. [44279/18]
• 2018-10-25
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the steps he plans to take to follow through on the Central Bank's recommendation that an enhanced individual accountability framework be introduced for banks and other regulated financial services providers; and if he will make a statement on the matter. [44280/18]
• 2018-10-25
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he anticipates legislative changes as a result of the report from the Central Bank on the behaviour and culture of Irish retail banks; if he has had further consultations with the main banks in relation to the tracker mortgage scandal; and if he will make a statement on the matter. [44119/18]
• 2018-10-25
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the steps he is taking to reduce mortgage interest rates; his views on whether interest rates being charged here are reasonable; and if he will make a statement on the matter. [44118/18]
• 2018-10-25
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the key recommendations of the cost of insurance working group, including the report on employer and public liability, he plans to implement in the next six months; and if he will make a statement on the matter. [44117/18]
• 2018-10-25
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of the liquidation of a company (details supplied); when the Insurance (Amendment) Act 2018 will be fully enacted; when he expects the next payment to take place; when he expects all claimants involved in the company will receive compensation in full; and if he will make a statement on the matter. [44120/18]
• 2018-10-25
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans to develop a new strategy for the growth and development of the credit union sector; and if he will make a statement on the matter. [44116/18]
• 2018-10-25
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the €50,000 cap on the original market value of a vehicle in the context of the 0% benefit-in-kind, BIK, rate for electric vehicles will apply to directors that were provided with an electric car during 2018; and if he will make a statement on the matter. [44331/18]
• 2018-10-25
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number and value of instances of capital gains tax on the sale of company shares in each of the years 2015 to 2017 and to date in 2018; and if he will make a statement on the matter. [44370/18]
• 2018-10-25
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if unregulated loan owners are allowed to have direct contact with borrowers, including face-to-face meetings or to send correspondence direct to the borrower, without going through a credit servicing agent; if an unregulated loan owner can write directly to a borrower who has an active loan account with that unregulated loan owner regarding a guarantee provided by the borrower associated with that loan account; and if he will make a statement on the matter. [44412/18]
• 2018-10-25
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when legislation updating the laws on limited partnerships will be introduced; and if he will make a statement on the matter. [44450/18]
• 2018-10-25
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on enabling credit unions to avail of debit cards for their members; if legislative changes are required; if it is solely a decision for the Central Bank; and if he will make a statement on the matter. [44451/18]
• 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.

  • ~ abstained whether the bill should proceed (Second Stage) motion passed · 50–34
• 2018-10-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when he expects the next payment from the insurance compensation fund in relation to the liquidation of a company (details supplied); if payments will be made at the end of October 2018 as expected; if there is a delay to provide the reasons for that delay; and if he will make a statement on the matter. [44053/18]
• 2018-10-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the reason it is planned to place a cap of €50,000 on the original market value for the extension of benefit-in-kind on electric vehicles; the number of electric cars purchased under benefit-in-kind in 2018; the number of those purchases greater than €50,000; the number of electric vehicles on sale here for €50,000 or less; and if he will make a statement on the matter. [43292/18]
• 2018-10-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated cost in addition to the €3 million provided for in budget 2019 documents if the €50,000 cap is removed for the extension of the 0% benefit-in-kind rate for electric vehicles; and if he will make a statement on the matter. [43340/18]
• 2018-10-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the projected structural balance each year from 2019 to 2023 inclusive, both in money terms and as a percentage of GDP; and if he will make a statement on the matter. [43511/18]
• 2018-10-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the available fiscal stance after annual contributions to the rainy day fund each year to 2023 (details supplied); the projected general Government balance and the structural Government balance in each of the years based on the projections announced on budget day, in tabular form; and if he will make a statement on the matter. [43512/18]
• 2018-10-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if under existing domestic and EU VAT law it is possible to apply different rates to different transactions under the same class of activity depending on the value of the business turnover or the value of the individual transaction; and if he will make a statement on the matter. [43517/18]
• 2018-10-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he will address a matter raised in correspondence (details supplied) regarding VAT; and if he will make a statement on the matter. [43634/18]
• 2018-10-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the steps he has taken to date to recruit extra staff for the Revenue Commissioners to deal with Brexit; when the first recruits will join; the length of training that will be required for these new staff; the number that will be in place as at 29 March 2019; and if he will make a statement on the matter. [43672/18]
• 2018-10-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of extra staff the Revenue Commissioners requires by 29 March 2019 in the event of a no-deal Brexit with no transition period; and if he will make a statement on the matter. [43673/18]
• 2018-10-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question Nos. 166, 168, 169 and 173 of 2 October 2018, the breakdown of the functions to which these 600 staff will be assigned; when the Revenue Commissioners require to have these staff in place; and if he will make a statement on the matter. [43674/18]
• 2018-10-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question Nos. 166, 168, 169 and 173 of 2 October 2018, if this includes veterinary inspectors; and if he will make a statement on the matter. [43675/18]
• 2018-10-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the quantity in tonnes and value of imports from outside the European Union, EU, that were physically checked, that is, red, by the Revenue Commissioners upon entry in 2016, 2017 and to date in 2018; the quantity and value of imports from outside the EU that underwent documentary checks, that is, orange, by the Revenue Commissioner in these years; the quantity and value of imports from outside the EU that were not checked, that is, green in these years, in tabular form; and if he will make a statement on the matter. [43684/18]
• 2018-10-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if all goods imported from the European Union, EU, require no checks by the Revenue Commissioners, that is, green; if not, the quantity in tonnes and value of imports from within the EU that were physically checked, that is, red, by the Revenue Commissioners upon entry in 2016, 2017 and to date in 2018; the quantity and value of imports from within the EU that underwent documentary checks, that is, orange, by the Revenue Commissioners in these years; the quantity and value of imports from within the EU that were not checked, that is, green, in these years, in tabular form; and if he will make a statement on the matter. [43685/18]
• 2018-10-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of applications made to the Revenue Commissioners under the disabled drivers and disabled passengers tax concession scheme in each of the years 2014 to 2017; the number approved and rejected, respectively in tabular form; his plans to review the terms of the scheme; and if he will make a statement on the matter. [43711/18]
• 2018-10-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when he plans to make and announce a decision on the future of the help-to-buy scheme; if he has received or is expecting to receive a cost-benefit analysis or other report on the scheme; and if he will make a statement on the matter. [43852/18]
• 2018-10-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if consultation or consent is required of the Minister only on material matters under paragraphs 10 to 12 of the relationship framework for a bank (details supplied); the number of times the Minister's consent or consultation was required by him in relation to the bank under paragraph 10 of the relationship framework; the dates this consent and a consultation was given by him; the material matters which each consent or consultation was related to; and if he will make a statement on the matter. [43960/18]
• 2018-10-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if consultation or consent is required of the Minister only on material matters under paragraphs 10 to 12 of the relationship framework for a bank (details supplied); the number of times the Minister's consent or consultation was required by him in relation to the bank under paragraph 10 of the relationship framework; the dates this consent and or consultation was given by him; the material matters which each consent or consultation was related to; and if he will make a statement on the matter. [43961/18]
• 2018-10-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the grounds for requiring his consent or consultation for a bank (details supplied) under paragraph 9 of the relationship arrangement; and if he will make a statement on the matter. [43962/18]
• 2018-10-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the reason the Central Bank no longer publishes data on liability Irish risk insurance business net underwriting revenue accounts for the year; his views on whether such data are vital for monitoring the insurance industry when it comes to liability insurance; if such data are gathered and published elsewhere; the way in which the Central Bank proposes to regulate the liability insurance industry in the absence of such data; and if he will make a statement on the matter. [43071/18]
• 2018-10-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the progress of the report on the development of the business insurance price index by the CSO as recommended by the Cost of Insurance Working Group; when the report will be published; when such an index will be up and running; and if he will make a statement on the matter. [43072/18]
• 2018-10-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if it is planned for the national claims information database to focus solely on motor insurance claims; if it will include claims that fall under employer and public liability insurance; and if he will make a statement on the matter. [43073/18]
• 2018-10-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when the key information report will be published on employer and public liability insurance claims (details supplied); and if he will make a statement on the matter. [43074/18]
• 2018-10-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the expected Exchequer borrowing requirement for each of the years from 2019 to 2023 based on the forecasts published in budget 2019; and if he will make a statement on the matter. [43075/18]
• 2018-10-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the entities, funds and accounts that make up the general Government balance, for example, Exchequer, Central Fund ISIF and so on; the way in which the general Government balance of -€315 million for 2018 is arrived at; if he will provide a similar breakdown for each year up to 2023; and if he will make a statement on the matter. [43076/18]
• 2018-10-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the non-tax revenue for each year from 2018 to 2023 as outlined in tables 8 and 10 of the economic and fiscal outlook segment of the budget 2019 documents, in tabular form; and if he will make a statement on the matter. [43077/18]
• 2018-10-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the capital receipts for each year from 2018 to 2023 as outlined in tables 8 and 10 of the economic and fiscal outlook segment of the budget 2019 documents, in tabular form; and if he will make a statement on the matter. [43078/18]
• 2018-10-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the capital resources for each year from 2018 to 2023 as outlined in tables 8 and 10 of the economic and fiscal outlook segment of the budget 2019 documents, in tabular form; and if he will make a statement on the matter. [43079/18]
• 2018-10-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he will address a matter raised in correspondence (details supplied) relating to the VAT treatment of food supplements; and if he will make a statement on the matter. [42262/18]
• 2018-10-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the available fiscal stance after annual contributions to the rainy day fund each year to 2023 gross, that is, before pre-committed expenditure and demographics and so on and net, that is, after pre-committed expenditure and demographics and so on, based solely on the expenditure benchmark ignoring the MTO; the projected general Government balance and the structural Government balance in each of the years based on the projections announced on budget day, in tabular form; and if he will make a statement on the matter. [42303/18]
• 2018-10-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the available fiscal stance after annual contributions to the rainy day fund each year to 2023, gross, that is, before pre-committed expenditure and demographics and so on, if Ireland were to run a structural balance of -0.5%, that is, adhere solely with the MTO; the projected general Government balance and the structural Government balance in each of the years based on the projections announced on budget day, in tabular form; and if he will make a statement on the matter. [42304/18]
• 2018-10-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the available fiscal stance after annual contributions to the rainy day fund each year to 2023, gross, that is, before pre-committed expenditure and demographics and so on, if Ireland were to run a structural balance of 0%, that is, adhere solely with the MTO; the projected general Government balance and the structural Government balance in each of the years based on the projections announced on budget day, in tabular form; and if he will make a statement on the matter. [42305/18]
• 2018-10-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the available fiscal stance after annual contributions to the rainy day fund each year to 2023, gross, that is, before pre-committed expenditure and demographics and so on, if Ireland were to run a structural balance of 0.5%, that is, adhere solely with the MTO; the projected general Government balance and the structural Government balance in each of the years based on the projections announced on budget day, in tabular form; and if he will make a statement on the matter. [42306/18]
• 2018-10-09
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he will address a matter raised in correspondence (details supplied) regarding import and export statistics; and if he will make a statement on the matter. [40705/18]
• 2018-10-09
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated structural balance in 2019 for every €100 million spent in excess of the €800 million outlined in the summer economic statement; and if he will make a statement on the matter. [40774/18]
• 2018-10-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the projected structural deficit for 2019 if the €800 million available on budget day is spent and if the Economic and Social Research Institute's prediction for growth at 8.9% for 2018 compared with his Department's projection of growth of 5.6 % turns out to be true; and if he will make a statement on the matter. [40396/18]
• 2018-10-02
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the proportion of goods entering here from outside the EU that are physically checked on entry that is red; the proportion of goods that are electronically checked and recorded that are orange; and the proportion of goods permitted entry that are green; and if he will make a statement on the matter. [39412/18]
• 2018-10-02
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the value and volume of goods entering here each year from Northern Ireland and Britain, respectively; and if he will make a statement on the matter. [39413/18]
• 2018-10-02
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of custom officials that are operational; the number that will be operational on 29 March 2019; and if he will make a statement on the matter. [39414/18]
• 2018-10-02
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the information technology system used by customs officials to track goods imported from outside the EU has the capacity to deal with goods imported from Northern Ireland and Britain; the investment required to increase its capability if required; if this will be in place on 29 March 2019; and if he will make a statement on the matter. [39415/18]
• 2018-10-02
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the breakdown of the €600 million quoted by the Irish Fiscal Advisory Council for the cost of tax indexation by tax heading, that is, income tax, USC, PRSI and so on and by tax measure, that is, tax bands, tax credits and so on; and if he will make a statement on the matter. [39618/18]
• 2018-10-02
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position regarding the application of withholding tax on peer to peer lending; the responsibilities of the SME receiving the lending and of the peer to peer lender in this regard; his views on whether there is merit in providing an exemption from withholding tax for peer to peer loans; and if he will make a statement on the matter. [39993/18]
• 2018-09-27
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if banks have the discretion to grant a mortgage to a person without adequate life assurance and-or mortgage protection cover in place; and if he will make a statement on the matter. [39161/18]
• 2018-09-25
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he or his officials have been involved in discussions regarding the possibility of injecting additional capital into the European Investment Bank as a result of the UK's planned departure from the EU; his views on the possibility of the UK remaining a member of the EIB after it leaves the EU; the consequences for Ireland if the UK is no longer a member of the bank; and if he will make a statement on the matter. [38305/18]
• 2018-09-25
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated €600 million yield in 2019 from the non-indexation of the taxation system by tax head; and if he will make a statement on the matter. [38554/18]
• 2018-09-25
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated number of persons or income tax cases that in the event of no change to the USC bands or income tax bands in 2019 would move to a different USC band with a higher USC rate; the number that would cross the threshold to start paying income tax at the marginal rate; and if he will make a statement on the matter. [38555/18]
• 2018-09-25
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he will publish or make public his consultation with a bank (details supplied) in relation to the sale of a project under the relationship framework agreement; and if he will make a statement on the matter. [38748/18]
• 2018-09-25
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the expected interest return per year on the moneys deposited by a company (details supplied) in the newly established escrow account; if the interest will be payable to the State or the company; and if he will make a statement on the matter. [38749/18]
• 2018-09-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the revenue received from the vehicle registration tax in the past five years and to date for 2018 by CO2 bands in tabular form; and if he will make a statement on the matter. [38199/18]
• 2018-09-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the impact of the new worldwide harmonised light vehicle test procedure on the vehicle registration tax; if VRT is likely to increase due to the new test; the amount by which it is expected to increase; when the WLTP will be in use for VRT purposes; and if he will make a statement on the matter. [38200/18]
• 2018-09-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on the sale by NAMA of a site (details supplied) in Dublin 8 in view of the establishment of the national Land Development Agency; his further views on whether this land could have been used under the LDA for social and affordable housing; if he was consulted regarding the sale; and if he will make a statement on the matter. [38201/18]
• 2018-09-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position regarding capital gains tax and the application of principal private residence relief (details supplied); and if he will make a statement on the matter. [37959/18]
• 2018-09-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when he expects to sign the commencement order for the Insurance (Amendment) Act 2018; the reason it has taken this long to sign the order; when he expects the next payment from the insurance compensation fund; and if he will make a statement on the matter. [36996/18]
• 2018-09-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position in relation to service providers that are registered as charities availing of the disabled drivers and disabled passengers tax concession scheme in circumstances in which the vehicle will be used for the purposes of transporting service users with disabilities; and if he will make a statement on the matter. [37020/18]
• 2018-09-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position regarding an application for a tax clearance certificate by a person (details supplied) in County Cork. [37231/18]
• 2018-09-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Revenue Commissioners invoke section 122(3) of the Taxes Consolidation Act 1997 in circumstances (details supplied); and if he will make a statement on the matter. [35581/18]
• 2018-09-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of mortgages set to be sold by a bank (details supplied) as part of a project; the number of loans that are standard, variable, fixed rate and tracker mortgages; the number in each category that are performing; the number in each category that are adhering to the restructuring arrangement in tabular form; and if he will make a statement on the matter. [36145/18]
• 2018-09-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if it is possible to break down excise duty on alcohol based on final sale to the customer; the breakdown of excise duty on alcohol in each of the past three years by pubs, restaurants, hotels, off-licences and grocery outlets, and supermarkets; and if he will make a statement on the matter. [36603/18]
• 2018-09-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of the appointment of Ireland's directorship of the European Bank for Reconstruction and Development. [36647/18]
• 2018-09-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of regulatory changes that have been introduced since the publication by the Competition and Consumer Protection Commission of its report on personal contract plans, PCPs, specifically, if PCP providers will be obliged to undertake a credit assessment before issuing such products and if PCPs will fall under the Central Bank's consumer protection code; and if he will make a statement on the matter. [36813/18]
• 2018-09-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of share options that have been issued under the key employee engagement programme; the number of employees availing of the programme; the number of companies utilising the programme; and if he will make a statement on the matter. [36814/18]
• 2018-09-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the breakdown of taxpayer units by single person, married persons or civil partners with one income and married persons or civil partners with two incomes for each gross income range, similar to that set out in the Revenue Commissioners' ready reckoner; and if he will make a statement on the matter. [36815/18]
• 2018-09-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated full year cost of removing the 3% universal social charge, USC, levy for non-PAYE income over €100,000; the number of persons it would impact; and if he will make a statement on the matter. [36816/18]
• 2018-09-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated full-year cost of reducing the effective tax rate on dividends to 32%; and if he will make a statement on the matter. [36817/18]
• 2018-09-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated full-year cost of reducing the capital gains tax rate to 20%; and if he will make a statement on the matter. [36818/18]
• 2018-09-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated full-year cost of increasing the lifetime limit on entrepreneurial relief to €15 million; and if he will make a statement on the matter. [36819/18]
• 2018-09-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated full-year cost of reducing the capital gains tax rate on the disposal of small and medium enterprise, SME, shares from 33% to 10%; and if he will make a statement on the matter. [36820/18]
• 2018-09-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated full-year cost of reducing the capital gains tax rate on employment and investment incentive scheme qualifying investment or equivalent gains from 33% to 0%; and if he will make a statement on the matter. [36821/18]
• 2018-09-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated full-year cost decreasing the standard rate VAT to 20%; if this is possible under European rules; and if he will make a statement on the matter. [36822/18]
• 2018-09-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated full-year cost of raising the VAT registration threshold for small and medium-sized enterprises from €37,500 to €100,000; and if he will make a statement on the matter. [36823/18]
• 2018-09-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the reason the costing for equalising the earned income tax credit with the PAYE credit has decreased from €42 million first year cost and €76 million full year cost to €28 million first year cost and €46 million full year cost based on the latest Revenue reckoner; and if he will make a statement on the matter. [36928/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount paid out by the State Claims Agency or awarded in respect of personal injury claims both including and excluding medical negligence claims to date in 2018, by relevant State body the claims related to; the corresponding figure for the same period in 2016 and 2017; and if he will make a statement on the matter. [33790/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when the IFS public sector co-ordination group was established in relation to action 3 of IFS2020; the number of times the group has met each year since 2015; the persons that sit on this group; the frequency with which the briefings have been updated since its establishment; the changes that have been made in view of Brexit; and if he will make a statement on the matter. [33936/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of action 5 of IFS2020; the number of high-profile IFS platform events that were attended each year by high-level officials; the number of overseas trade missions established each year since 2015; the number of those that required ministerial participation; and if he will make a statement on the matter. [33938/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when the banner brand and associated marketing material was first launched in relation to action 8 of IFS2020; if there has been a relaunch due to Brexit; and if he will make a statement on the matter. [33941/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of action 18 of IFS2020; when a review of the authorisation service standards took place; the specific changes implemented as a result; if a review took place after the Brexit result; the changes that came from that review; and if he will make a statement on the matter. [33951/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of action 19 of IFS2020; the specific changes made to DTAs as a result of this action point; and if he will make a statement on the matter. [33952/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of action 20 of IFS2020; the specific changes made under this action point; and if he will make a statement on the matter. [33953/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of action 29 of IFS2020; when the working group was first established; the persons that sit on the working group; the number of times the working group has met each year since 2015; the specific undertakings implemented by the working group on securitisation and the capital markets forum; and if he will make a statement on the matter. [33962/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when the last IFS progress report was published; when the next IFS progress report is due; and if he will make a statement on the matter. [33963/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the procedures that apply in relation to the exceptional circumstances procedure in the fiscal rules by which a member state may be permitted to spend above and beyond that which is normally permitted under the fiscal rules; if he is satisfied that there is an adequate flexibility under the EU and domestic fiscal rules at present to enable the drawdown of funds from the proposed rainy day fund as required; and if he will make a statement on the matter. [32870/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the current reporting exemptions for social finance providers, that is, charities, will exist under the markets in financial instruments Bill; if such an exemption is not in place, if he will insert such an exemption; the potential obstacles for inserting such exemptions; and if he will make a statement on the matter. [33014/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he has been provided with a copy of a document (details supplied); if the proposals contained therein are under consideration in the context of budget 2019; and if he will make a statement on the matter. [33205/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on the view of ECB President, Mr. Mario Draghi, that commercial real estate here is vulnerable to a fall in value; if the Central Bank is giving consideration to imposing lending caps to apply to non-bank lenders to the commercial real estate sector; and if he will make a statement on the matter. [33254/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the average cost of borrowing for SMEs here compared to corresponding figures for other euro area countries in tabular form; and if he will make a statement on the matter. [33781/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he is satisfied with the manner in which financial institutions deal with customers in situations in which a couple have separated and both their names remain on the mortgage account; his plans to introduce changes in this area; and if he will make a statement on the matter. [33789/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position in relation to persons acquiring a vehicle by means of a personal contract plan being entitled to avail of the disabled drivers and disabled passengers scheme provided the applicant and the vehicle meet the relevant criteria; and if he will make a statement on the matter. [33792/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the investments, including lending, made by the Ireland Strategic Investment Fund in the area of residential and non-residential property since its inception; and if he will make a statement on the matter. [33794/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of persons claiming tax relief on third-level tuition fees in each complete tax year since 2014; the cost of the relief for each year in tabular form; and if he will make a statement on the matter. [33795/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the final amount that has now been collected by the Revenue Commissioners under the compliance initiative announced in budget 2017 relating to tackling offshore tax evasion and related initiatives; the interest and penalties that have been applied in aggregate form; the number of disclosures that were made in respect of each offshore jurisdiction; the nature of the tax evasion captured by the initiative; and if he will make a statement on the matter. [33797/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of the vacancies in each functional area of the Central Bank; the percentage that vacancy rate represents of the staffing allocation for that function; the date each position has been vacant since; and if he will make a statement on the matter. [33799/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount reported by insurance companies to the Central Bank as having been paid out on motor insurance claims in each of the years 2013 to 2017; if the Central Bank has data on the number of claims the total payouts relate to; the value of premium receipts for the years in question; and if he will make a statement on the matter. [33802/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of residential mortgages here that are classified as sub-prime; the number of sub-prime lenders operating in the market; the value of sub-prime mortgages outstanding; the rate of arrears on these mortgages; the actions specific to the sub-prime sector which are being taken to address arrears; and if he will make a statement on the matter. [33803/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the treatment of rental income from residential property situated here from a taxation point of view; the rate of taxation that applies by different classes of recipients (details supplied); and if he will make a statement on the matter. [33806/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of life loans in respect of residential properties in issuance here; the amount owed on these loans; if such loans are still being marketed by banks; if he is satisfied that the attention of consumers is being drawn to the risk associated with a life loan; and if he will make a statement on the matter. [33807/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the contingency plans the Revenue Commissioners are putting in place to deal with the scenario of a no-deal, hard Brexit from the customs perspective; and if he will make a statement on the matter. [33859/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number and nature of authorisation applications the Central Bank has received to date in 2018 from financial services firms; the amount that may be Brexit related; and if he will make a statement on the matter. [33860/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the special liquidator of IBRC is a plaintiff or defendant; the details of the other party to the case; the amount being sought or claimed; the nature of the case; the legal cases or actions that the special liquidator is a party to in tabular form; and if he will make a statement on the matter. [33861/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if NAMA is a plaintiff or defendant; the details of the other party to the case; the amount being sought or claimed; the nature of the case; the legal cases or actions that NAMA is a party to in tabular form; and if he will make a statement on the matter. [33862/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans to mount a legal case against the Maltese regulatory authorities in respect of the collapse of a company (details supplied); and if he will make a statement on the matter. [33863/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when the collection of the new 2% levy on gross written motor insurance premiums imposed under the Insurance (Amendment) Bill 2018 will commence; if he has had discussions with the insurance industry on whether this levy has already been priced into premiums; and if he will make a statement on the matter. [33864/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number and value of applications approved under the help to buy scheme; the amount of tax refunds issued in 2017 and to date in 2018; and if he will make a statement on the matter. [33865/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the details of enforcement investigations being undertaken by the Central Bank in tabular form; and if he will make a statement on the matter. [33866/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of financial services firms by category such as insurance, credit card, mortgage providers and SME lenders selling business in the market here to end consumers that are prudentially regulated in the UK and that rely on the freedom of movement of services across the EU to sell here; the relevant quantum of financial activity involved for each category using latest estimates; if there are risks for consumers here in the event of a hard Brexit in this context; and if he will make a statement on the matter. [33868/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the contingencies that have been put in place by his Department and the agencies under his remit to deal with a hard Brexit; his plans to increase staffing levels in his Department or the agencies under his remit in relation to same; if the Central Bank and the Revenue Commissioners will be given the scope and resources to increase staffing levels to deal with a hard Brexit; and if he will make a statement on the matter. [33875/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the contingencies that have been put in place by the Revenue Commissioners to deal with a new customs regime in the event of a hard Brexit; and if he will make a statement on the matter. [33876/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he has received the report by the Central Bank on banking culture ordered in the wake of the tracker mortgage scandal; when he will bring that report to Cabinet; when he will be publishing it; when he expects to act on the recommendations; and if he will make a statement on the matter. [33907/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if an update to IFS2020 is being worked on in view of Brexit; and if he will make a statement on the matter. [33909/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on option 1 of the report of the working group on the tax and fiscal treatment of rental accommodation providers to accelerate restoration of full mortgage interest deductibility for landlords of residential property; if he envisages changes under option 1 of the report; and if he will make a statement on the matter. [33910/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on option 2 of the report of the working group on the tax and fiscal treatment of rental accommodation providers to allow LPT as a deductible for landlords; if he envisages changes under option 2 of the report; and if he will make a statement on the matter. [33911/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on option 3 of the report of the working group on the tax and fiscal treatment of rental accommodation providers to enhance loss relief for landlords; if he envisage any changes under option 3 of the report; and if he will make a statement on the matter. [33912/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on option 4 of the report of the working group on the tax and fiscal treatment of rental accommodation providers to allow pre-letting expenses to be deducted for previously vacant properties; if he envisages changes under option 4 of the report; and if he will make a statement on the matter. [33913/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on option 5 of the report of the working group on the tax and fiscal treatment of rental accommodation providers to improve the collection and sharing of data on the rental sector; if he envisages changes under option 5 of the report; and if he will make a statement on the matter. [33914/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on option 6 of the report of the working group on the tax and fiscal treatment of rental accommodation providers to allow a deduction against rental income for the capital cost of the property in the initial years of ownership of a rental unit; if he envisages changes under option 6 of the report; and if he will make a statement on the matter. [33915/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on option 7 of the report of the working group on the tax and fiscal treatment of rental accommodation providers to provide capital gains tax relief for properties acquired and retained as rental accommodation; if he envisages changes under option 7 of the report; and if he will make a statement on the matter. [33916/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on option 8 of the report of the working group on the tax and fiscal treatment of rental accommodation providers to provide an incentive to attract investment capital into the construction of property to be let for social and affordable rents; if he envisages changes under option 8 of the report; and if he will make a statement on the matter. [33917/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on option 9 of the report of the working group on the tax and fiscal treatment of rental accommodation providers to review provisions for the holding of rental property via pension vehicles; if he envisages changes under option 9 of the report; and if he will make a statement on the matter. [33918/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on option 10 of the report of the working group on the tax and fiscal treatment of rental accommodation providers to consider the development of a separate method of taxing rental income; if he envisages changes under option 10 of the report; and if he will make a statement on the matter. [33919/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of limited partnerships in the IFS that have been set up here in each year since 2015; the comparable number in other EU countries for each of the years since 2015; and if he will make a statement on the matter. [33920/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the annual cost of the research and development tax credit for the previous five years including 2017; the number of companies that have availed of the scheme in each of these years by multinational companies and SMEs; and if he will make a statement on the matter. [33921/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the annual cost of the knowledge development box in each year since its creation; the number of companies that have availed of the scheme in each of these years by multinational companies and SMEs; and if he will make a statement on the matter. [33922/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the annual cost of the entrepreneurial relief for each year since its establishment including 2017; the number of companies that have availed of the scheme in each of these years by multinational companies and SMEs; and if he will make a statement on the matter. [33923/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the annual cost of the special assignee relief programme for the previous five years including 2017; the number of companies that have availed of the scheme in each of these years by multinational companies and SMEs; the number of individuals who have availed of the scheme in each of these years; and if he will make a statement on the matter. [33924/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the annual cost of the foreign earnings deduction for the previous five years including 2017; the number of companies that have availed of the scheme in each of these years by multinational companies and SMEs; the number of individuals who have availed of the scheme in each of these years; and if he will make a statement on the matter. [33925/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the take-up of the key employee engagement programme in each month since its establishment; the number of companies that have availed of the scheme in each of these years by multinational companies and SMEs; and if he will make a statement on the matter. [33926/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the annual cost of the employment and investment incentive scheme for each year since it commenced including 2017; the number of companies that have availed of the scheme in each of these years by multinational companies and SMEs; and if he will make a statement on the matter. [33927/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the annual cost of the start-up refunds for entrepreneurs for the previous five years including 2017; the number of companies that have availed of the scheme in each of these years; and if he will make a statement on the matter. [33928/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 116 of 27 June 2018, if insurance intermediaries as regulated by the Central Bank potentially include claims harvesters; if the Central Bank has any role in regulating so called claims harvesters or if it is solely for the Law Society; if he has considered implementing stronger regulation on claims harvesters similar to that being considered by the Financial Conduct Authority in the UK; and if he will make a statement on the matter. [33929/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Central Bank has taken enforcement action on claims harvesting; the outcome of such actions in respect of the 2,235 registered insurance intermediaries; and if he will make a statement on the matter. [33930/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of bank cards issued by each of the banks in which the State has a shareholding; the number of days turnaround for issuing new cards for each of the same banks in which each of the banks have their cards printed; and if he will make a statement on the matter. [33931/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the average interest rate on deposits for SMEs here; the equivalent figure in each of the other Eurozone countries in tabular form; and if he will make a statement on the matter. [33932/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the cost of insurance under headings (details supplied) for his Department and each body under its aegis; the cost of the premium for 2018 or the premium paid in 2018 if the policy year straddles two calendar years; the comparable premium amount paid in 2017; the number of outstanding insurance claims against his Department or bodies under its aegis; the estimated cost of those claims; and if he will make a statement on the matter. [33999/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of mortgage loans in receipt of mortgage interest relief for a principal dwelling; the number of persons benefitting from mortgage interest relief on their principal dwelling house mortgage; the projected cost of principal dwelling mortgage interest relief in 2018; and if he will make a statement on the matter. [34197/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the steps the Central Bank is taking to prevent dual pricing of insurance policies whereby teaser rates are offered in the first year; his views on the use of such a pricing model; if the Central Bank has powers to prevent this from taking place; his views on whether new and existing insurance customers should be treated the same; and if he will make a statement on the matter. [34198/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 106 of 28 June 2018, the annual cost of applying a flat rate on dividend income for both entrepreneurs and external investors of 10%, 20% and 30% on unquoted Irish resident companies; and if he will make a statement on the matter. [34469/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of self-employed persons who converted their self-employed business into a company in each of the years 2015 to 2017 based on the most recent data available; and if he will make a statement on the matter. [34470/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if there is a cost of removing the split relief under EIIS of three quarters in year one and one quarter in year four and applying a year one relief of 40%; and if he will make a statement on the matter. [34471/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of countries the foreign earnings deduction is available for; the countries the FED is available for; the cost of €3.2 million in 2015 by country; and if he will make a statement on the matter. [34472/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of open vacancies in the Revenue Commissioners; the time these vacancies have remained unfilled since first being advertised to date; and if he will make a statement on the matter. [34644/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of open vacancies in the Central Bank, the time these vacancies have remained unfilled since first being advertised to date; and if he will make a statement on the matter. [34645/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount invested by a company (details supplied) in 2018; the average interest charged; the number of homes completed in each of the years since its establishment to date in 2018; and if he will make a statement on the matter. [34646/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the gross contribution Ireland has made to the European Union budget per annum in each of the years 2010 to 2017; the estimated contribution in 2018; the net benefit or contribution made in each year in tabular form; and if he will make a statement on the matter. [34647/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the GDP for 2017; the portion of the GDP figure that is deemed to be as a result of contract manufacturing; and if he will make a statement on the matter. [34648/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of applications made for declined insurance in each month of 2018 and each year since 2014; the number of applications accepted for declined insurance in each month of 2018 and each year since 2014 in tabular form; and if he will make a statement on the matter. [34649/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the full-year cost of allowing up front refunds under the research and development tax credit for young SME companies four years old or younger; and if he will make a statement on the matter. [34894/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the full year cost of increasing the VAT registration thresholds for SMEs and the self employed to €50,000, €60,000, €80,000 and €90,000, respectively; and if he will make a statement on the matter. [34895/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the full year cost of expanding the SARP scheme to new recruits and not just existing employees; and if he will make a statement on the matter. [34896/18]
• 2018-07-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the full-year cost of increasing the portion of expenses allowed for deduction under the research and development tax credit from 25% to 30% for SME companies; and if he will make a statement on the matter. [34897/18]
• 2018-07-24
  PQ
  Asked Business

  Deputy Michael McGrath asked the Minister for Business, Enterprise and Innovation the status of action 4 of the International Financial Services 2020 strategy; the actions taken before Quarter 2 2015; the way in which this action has altered as a result of Brexit; the number of international conferences and events that were attended by high level officials each year; the number of international conferences and events that were attended by An Taoiseach, the Minister for Finance, by other Cabinet Ministers and by Ministers of State in each year; and if she will make a statement on the matter. [33937/18]
• 2018-07-24
  PQ
  Asked Business

  Deputy Michael McGrath asked the Minister for Business, Enterprise and Innovation the status of action 24 of the International Financial Services 2020 strategy; the specific domestic or international sources of finance identified for fintech companies; the specific undertakings implemented in order to enhance funding mechanisms for fintech start-ups; and if she will make a statement on the matter. [33957/18]
• 2018-07-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount paid by the National Treasury Management Agency and the National Asset Management Agency for public relations in 2017; the amount paid to each firm; the rates that apply; when the main public relations contracts for the two agencies are up for renewal; and the firms that operate the contracts concerned. [31742/18]
• 2018-07-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the firms and persons who received over €20,000 in respect of work for the National Asset Management Agency in 2017 in tabular form. [31743/18]
• 2018-07-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the firms and persons who received over €20,000 in respect of work for the National Treasury Management Agency in 2017 in tabular form. [31744/18]
• 2018-07-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his assessment of the likely impact on the economy of a no-deal hard Brexit in March 2019; and if he will make a statement on the matter. [31236/18]
• 2018-07-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the steps he plans to take to ensure Ireland protects its competitiveness and to mitigate the risk of overheating pressures in the economy; and if he will make a statement on the matter. [31237/18]
• 2018-07-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he is satisfied with the steps being taken to address problems in the insurance market being experienced by consumers; and if he will make a statement on the matter. [30927/18]
• 2018-07-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on the situation at the Tax Appeals Commission; his plans to address the backlog of cases; and if he will make a statement on the matter. [30924/18]
• 2018-07-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on the Central Bank's review on mortgage-related advertisements with a focus on cash back incentives; the actions he or the Central Bank plan to take to address the findings of the review; his views on whether cash back offers serve a purpose in the mortgage market; and if he will make a statement on the matter. [30923/18]
• 2018-07-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on whether there is a risk that contract manufacturing will have a similar effect on 2018 GDP figures as with 2017 GDP figures; and if he will make a statement on the matter. [30926/18]
• 2018-07-10
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when the next quarterly update is being published by the cost of insurance working group; and if he will make a statement on the matter. [30052/18]
• 2018-07-10
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 188 of 29 May 2018, if the loan was not given to an employee or former employee at a preferential interest rate, then for the purposes of a write-down or debt forgiveness, the Revenue Commissioners will not seek to apply section 122 of the Taxes Consolidation Act 1997; and if he will make a statement on the matter. [30329/18]
• 2018-07-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if mortgage interest relief is in the base for 2019; if its scaled reduction will be deemed to be a revenue-raising measure as was the case in budget 2018; the amount the revenue generated or cost incurred in 2019 that will be as a result of the scaled reduction in the relief; and if he will make a statement on the matter. [29779/18]
• 2018-07-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Questions Nos. 121 and 123 of 26 June 2018, if the Central Bank has undertaken an assessment of compliance with provision 6.12 of the consumer protection code 2012 (details supplied); and if he will make a statement on the matter. [29501/18]
• 2018-07-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of tax appeals before the Tax Appeals Commission; the value of tax these disputes amount to; the appeals by ranges (details supplied), respectively, in tabular form; and if he will make a statement on the matter. [29627/18]
• 2018-07-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the age and value of tax appeals before the Tax Appeals Commission by ranges (details supplied), respectively, in tabular form; and if he will make a statement on the matter. [29628/18]
• 2018-07-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of new appeals brought before the Tax Appeals Commission in each month since January 2016; the number of cases concluded in each month since January 2016; and if he will make a statement on the matter. [29629/18]
• 2018-07-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of appeals before the Tax Appeals Commission that have been concluded since January 2016 that have been settled; the value of the settled appeals; the number that have been withdrawn; the value these amounted to; the number of cases that have been heard; the value these appeals amounted to; and if he will make a statement on the matter. [29630/18]
• 2018-07-03
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of companies that have claimed relief under the knowledge development box to date; the cost of the measure to date; the number of those companies that are considered small and medium sized enterprises; and if he will make a statement on the matter. [28819/18]
• 2018-07-03
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 161 of 19 June 2018, his views on whether it is acceptable for the Central Bank to refuse to confirm the costs incurred to date in respect of the inquiry; if these costs and the estimate of the total costs will be confirmed; and if he will make a statement on the matter. [29030/18]
• 2018-07-03
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position on NAMA selling back loan notes to the NAMA debtor; and if he will make a statement on the matter. [29321/18]
• 2018-06-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the projected general deficit and the structural deficit in 2019 if the €900 million was spent as permitted solely under the expenditure benchmark and if the €500 million dedicated to the rainy day fund was instead spent; and if he will make a statement on the matter. [28610/18]
• 2018-06-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on establishing a public banking model here along the lines of a Sparkasse model in Germany; and if he will make a statement on the matter. [28611/18]
• 2018-06-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when his Department's report on corporation tax will be published; and if he will make a statement on the matter. [28612/18]
• 2018-06-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 79 of 21 June 2018, the annual cost of removing the income tax, including USC and PRSI, on dividend income and replacing it with a flat rate of taxation on dividend income of 20%, 30% and 40%, respectively; and if he will make a statement on the matter. [28613/18]
• 2018-06-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated cost of expanding the CGT entrepreneurial relief to include individual external investors, such as angel investors and so on; and if he will make a statement on the matter. [28614/18]
• 2018-06-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated annual cost of expanding the SURE scheme to include persons that were previously self-employed before establishing a new company; and if he will make a statement on the matter. [28615/18]
• 2018-06-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated annual cost of removing the 30% share ownership restriction for the EIIS; and if he will make a statement on the matter. [28616/18]
• 2018-06-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated annual cost of increasing the annual cap for the EIIS from €150,000 to €1 million; and if he will make a statement on the matter. [28617/18]
• 2018-06-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated annual cost of expanding the foreign earnings deduction to an extra country; and if he will make a statement on the matter. [28618/18]
• 2018-06-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated annual cost of removing the outsourcing restriction on the research and development tax credit; and if he will make a statement on the matter. [28619/18]
• 2018-06-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of companies that have availed of the research and development tax credit by companies employing fewer than ten, ten to 50, 50 to 250 and companies employing more than 250 employees, respectively; the associated annual cost for each classification of company based on the most recent data in tabular form; and if he will make a statement on the matter. [28620/18]
• 2018-06-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the annual number of persons based on the most recent data that have availed of the entrepreneurial relief for CGT; the annual cost in this regard; and if he will make a statement on the matter. [28621/18]
• 2018-06-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the annual number of persons based on the most recent data that have availed of the foreign earnings deduction; the annual cost in this regard; and if he will make a statement on the matter. [28622/18]
• 2018-06-27
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of claims management companies operating here; if they are regulated by the Central Bank; the specific regulations that cover the operation of claims management companies; the specific penalties that arise for claims management companies which engage in poor conduct; and if he will make a statement on the matter. [28372/18]
• 2018-06-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when the Tax Strategy Group papers will be released; and if he will make a statement on the matter. [27380/18]
• 2018-06-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of each of the 30 actions identified in the IFS2020 strategy in tabular form; if they have been implemented; and if he will make a statement on the matter. [27677/18]
• 2018-06-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when the investment limited partnership (amendment) Bill will be introduced; when the new legislation will become law; and if he will make a statement on the matter. [27678/18]
• 2018-06-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount by which Ireland would miss its MTO target in 2019 if the €500 million dedicated to the rainy day fund were to be spent in 2019; and if he will make a statement on the matter. [27699/18]
• 2018-06-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the minimum structural effort required under the fiscal rules to move towards the medium term objective in a year with a structural deficit of 0.9%; if Ireland is obliged under the European fiscal rules to move towards its medium term objective of a structural deficit of 0.5%; and if he will make a statement on the matter. [27700/18]
• 2018-06-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if a country is not at its MTO, if it is obliged under the fiscal rules to apply a convergence margin; the way in which the convergence margin is calculated; the amount in monetary terms of the convergence margin for 2019 (details supplied); and if he will make a statement on the matter. [27701/18]
• 2018-06-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when his attention was drawn to the potential effects of contract manufacturing on GDP figures in 2017; and if he will make a statement on the matter. [27776/18]
• 2018-06-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the requirements on lenders to provide information to consumers when they are offering incentives such as cashback offers in the context of the new requirements introduced by the Central Bank to provide additional transparency and facilitate mortgage switching; and if he will make a statement on the matter. [27839/18]
• 2018-06-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the details of the Central Bank's findings when it reviewed advertisements of incentives by lenders in the context of the new requirements introduced by the Central Bank to provide additional transparency and facilitate mortgage switching; the nature of the breaches it identified; the breakdown and details of the 75% of advertisements that it required to be withdrawn or amended; and if he will make a statement on the matter. [27840/18]
• 2018-06-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if there is a specific State regulator for financial auditors here; the way in which the regime compares to that in the United Kingdom; the way in which guarantees are made that auditing standards are being adhered to; and if he will make a statement on the matter. [27985/18]
• 2018-06-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated amount of corporation tax receipts that will be collected by the Revenue Commissioners in each year into the future; and if he will make a statement on the matter. [27199/18]
• 2018-06-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he will request the CSO to report on the cost of public and employer liability insurance; and if he will make a statement on the matter. [27201/18]
• 2018-06-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if his Department has data on insurance premiums in the area of public and employer liability; and if he will make a statement on the matter. [27202/18]
• 2018-06-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of insurance firms selling business in the market here that are prudentially regulated in the UK and that rely on the freedom of movement of services across the EU to sell here; if there are risks for consumers here in the event of a hard Brexit in this context; and if he will make a statement on the matter. [27203/18]
• 2018-06-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of positions on the board in respect of the board of agencies and commercial State companies under his Department’s aegis in tabular form; the quorum required for a board meeting; the number of ministerial appointee vacancies on the board to date; the length of time the ministerial appointee vacancy has been present for each vacancy; and if he will make a statement on the matter. [27220/18]
• 2018-06-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the cost by year of running the special savings incentive accounts for each of its operations; the number of SSIA accounts created; the average cost per account; and if he will make a statement on the matter. [27305/18]
• 2018-06-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the cost of implementing a flat rate of taxation on dividend income of 20%, 30% and 40% respectively; and if he will make a statement on the matter. [27306/18]
• 2018-06-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of units availing of the relief in each year since May 2015 by special regeneration area, by owner occupier residential relief, rented residential landlord relief and commercial relief, by cost to the State; the number that were for conversion; the number of each of the three reliefs that were for refurbishment in tabular form; and if he will make a statement on the matter. [27098/18]
• 2018-06-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the cost per year of the hybrid VRT rebate; if the cost is being retained in the expenditure base for 2019 in view of the fact that it is scheduled to expire at the end of 2018; his plans to extend the rebate; and if he will make a statement on the matter. [27099/18]
• 2018-06-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if a VAT reclaim is being considered on petrol vehicles for businesses; the full year cost of a VAT reclaim on petrol for companies; his views on whether there would be additional anti-avoidance issues with VAT reclaim on petrol over a VAT reclaim on diesel; and if he will make a statement on the matter. [27100/18]
• 2018-06-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if a benefit in kind incentive is being considered for the use of hybrid electric vehicles and plug in hybrid electric vehicles; the estimated full year cost of such an incentive; and if he will make a statement on the matter. [27101/18]
• 2018-06-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position in relation to people submitting complaints to their financial institution or to the Financial Services and Pensions Ombudsman in relation to alleged mis-selling of payment protection insurance policies; the position in relation to the statute of limitations; if people can now make a complaint if they fell outside the scope of the Central Bank investigation into this issue due to the fact they bought the product prior to July 2007; and if he will make a statement on the matter. [26377/18]
• 2018-06-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the restrictions on expenditure under the European fiscal rules once a member state is in the preventive arm of the fiscal rules, has met its medium term objective and has reached its target for debt to GDP; and if he will make a statement on the matter. [26619/18]
• 2018-06-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount of the €57.6 billion of Government bonds to be refinanced over the next five years held by the Central Bank as part of the ECB's asset purchase programme; the amount of these bonds held by other eurozone central banks as part of the programme; the amount of these bonds held directly by the European Central Bank as part of the programme; and if he will make a statement on the matter. [26624/18]
• 2018-06-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the costs incurred to date with regard to the Central Bank inquiry pursuant to Part IIIC of the Central Bank Act 1942 in relation to a former building society (details supplied) and certain persons in its management; the cost of Central Bank staff involved in the inquiry; the estimated final cost of the inquiry; if these costs can be recouped; the date the Central Bank commenced this inquiry; when it is expected to be concluded; the possible sanctions against persons if adverse conclusions are reached; and if he will make a statement on the matter. [26773/18]
• 2018-06-19
  PQ
  Asked Housing

  Deputy Michael McGrath asked the Minister for Housing, Planning and Local Government further to Parliamentary Question No. 1046 of 20 March 2018, if a separated person who is remaining in the family home can potentially qualify for a loan under the Rebuilding Ireland home loan scheme to refinance a mortgage to give effect to the removal of the person's former spouse from the mortgage; and if he will make a statement on the matter. [26258/18]
• 2018-06-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of funds in existence for the rescue and stabilisation of credit unions; the value in each of these funds; if he has a role in deciding the future of these funds and the levies charged; if this is solely a matter for the Central Bank; the value of moneys extracted from each of these funds in each of the past five years in order to protect deposits, rescue credit unions or to deal with the liquidation of a credit union; and if he will make a statement on the matter. [26094/18]
• 2018-06-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of cases in which the Revenue Commissioners have found against individuals who failed to declare rental income from renting their accommodation through a company (details supplied) in each of the past five years; the value of income tax that was unpaid as a result; the value of interest and penalties charged; and if he will make a statement on the matter. [26095/18]
• 2018-06-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of landlords or individuals included in the investigation recently commenced by the Revenue Commissioners on undeclared rental income through the use of websites such as a website (details supplied); and if he will make a statement on the matter. [26096/18]
• 2018-06-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the tax rules regarding rental income earned through the use of websites such as a website (details supplied); the income thresholds involved; if rent-a-room relief is available to a person who rents a room on a short-term basis through a website; if rental income earned through the use of the website and similar sites falls under the same rules as regular rental income; and if he will make a statement on the matter. [26097/18]
• 2018-06-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if his attention has been drawn to situations in which insurance companies are pursuing claimants or plaintiffs for their High Court and-or Court of Appeal costs even when the claim is successful; if the Central Bank has a regulatory role in the pursuit of legal costs by insurance companies; and if he will make a statement on the matter. [24358/18]
• 2018-06-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of the Central Bank's investigation into an agency (details supplied); if the investigation has been completed; if not, when it will be completed; if so, the outcomes of same; and if he will make a statement on the matter. [24540/18]
• 2018-06-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the effect the political issues in Italy have had on Irish sovereign bond yields; if a risk analysis has been undertaken by his Department on financial issues arising from the political environment in Italy; the way in which Ireland is exposed to a potential financial crisis in Italy; if this has been discussed at the recent Economic and Financial Affairs Council meeting; the decisions that were made to mitigate the risks of the situation in Italy; and if he will make a statement on the matter. [24543/18]
• 2018-06-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 180 of 29 May 2018, the annual tax cost of the tax relief on professional membership fees before the changes made in 2011; the annual tax cost of the relief on professional membership fees after 2011; the amount of a tax revenue saving that resulted from the 2011 changes; and if he will make a statement on the matter. [24649/18]
• 2018-06-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the definition of "first-time buyer" used by the Central Bank and the Revenue Commissioners, respectively. [24791/18]
• 2018-06-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the reason the Central Bank deems a returning emigrant who never owned a residential property here but did abroad for a period as a non-first-time buyer; his views on whether this classification is unfair; and if he will make a statement on the matter. [24792/18]
• 2018-06-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Financial Services and Pensions Ombudsman is permitted to receive and consider complaints from persons that are of the view they were mis-sold payment protection insurance prior to the six year limit prior to July 2007, that is, the scope covered by the Central Bank's review and prior to 2002 since the enactment of the Financial Services and Pensions Ombudsman Act 2017; and if he will make a statement on the matter. [24855/18]
• 2018-06-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount of income tax paid by persons aged over 65 years of age in each of the years 2015 to 2017; and if he will make a statement on the matter. [24873/18]
• 2018-06-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount of income tax paid in respect of occupational and other non-social protection pensions in each of the years 2015 to 2017; and if he will make a statement on the matter. [24874/18]
• 2018-06-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount of income tax paid in respect of social protection pensions in each of the years 2015 to 2017; and if he will make a statement on the matter. [24875/18]
• 2018-06-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position on the application of a reduced rate of stamp duty on certain farm consolidation transactions; and if he will make a statement on the matter. [24971/18]
• 2018-06-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the maximum age that a borrower can be scheduled to have normal repayments for the duration of a mortgage; and if he will make a statement on the matter. [24986/18]
• 2018-06-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on insurance companies charging extra to HSE first responders; if there is a regulatory prohibition of such a practice; if there are tax incentives or reliefs for first responders for the role they play; and if he will make a statement on the matter. [25035/18]
• 2018-06-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position regarding customers who were undercharged mortgages in 2013 by a bank (detail supplied); if the Central Bank formally investigated the bank in relation to the issue; the number of mortgage accounts affected; the outcome of the resolution of these cases; the number of these cases that are with the Financial Services and Pensions Ombudsman; and if he will make a statement on the matter. [25089/18]
• 2018-06-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on situations in which investors using a stockbroker service are left exposed if that stockbroker goes into liquidation; if there is an equivalent to the financial services compensation scheme in the UK; if so, the parameters of such a scheme; the way in which it works vis-à-vis the liquidation process; and if he will make a statement on the matter. [25090/18]
• 2018-06-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the regulatory approach to hire purchase agreements; the role of different authorities in this regard; the application of the consumer protection code in this context; and if he will make a statement on the matter. [25241/18]
• 2018-06-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the value of assets purchased each year from Irish financial institutions by either the Central Bank or other eurozone central banks, including the European Central Bank, as part of the Eurppean Central Bank, ECB, asset purchase programme; the value of those assets that were Irish Government bonds; the value of Irish Government bonds held by the Central Bank or other eurozone central banks as part of the ECB asset purchase programme; and if he will make a statement on the matter. [25713/18]
• 2018-06-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the value of Irish bank bonds purchased each year by the Central Bank or other eurozone central banks, including the European Central Bank, ECB, as part of the ECB's asset purchase programme; the value of those Irish bank bonds held on the balance sheets of the Central Bank and other eurozone central banks as part of the ECB's asset purchase programme; and if he will make a statement on the matter. [25714/18]
• 2018-06-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if consultation has taken place with the European Commission in relation to the rules regarding the statistical treatment of the rainy day fund; if a decision has been made by the Commission in that regard; if a decision by the Commission is imminent in that regard; and if he will make a statement on the matter. [25715/18]
• 2018-06-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number and value of medical claims settled by the State Claims Agency in each year since 2010 whereby the claim was either fully or partially recouped by the agency from professional indemnity for individual clinicians; the value recouped in each year since 2010 from professional indemnity for individual clinicians; and if he will make a statement on the matter. [25717/18]
• 2018-05-31
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his Department's role in relation to A Roadmap for Pensions Reform 2018-2023; his views on the tax relief on pension contributions at the marginal rate; his further views on the retention of the tax relief at the marginal rate; and if he will make a statement on the matter. [24109/18]
• 2018-05-31
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the mechanism used by the Strategic Banking Corporation of Ireland to obtain the services of an intermediary in order to provide finance for businesses; his views on whether the SBCI is distorting the market for finance; his further views on whether there are state aid issues in relation to SBCI's use of intermediaries and specifically the use of one intermediary over another; and if he will make a statement on the matter. [24186/18]
• 2018-05-31
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the differences in reporting between the legal owner and the beneficial owner in terms of the mortgage arrears statistics published by the Central Bank when mortgage accounts are incorporated in a securitisation model; if, for example the legal owner is a regulated entity and the beneficial owner is not a regulated entity, the areas of the Central Bank's statistics in which this would be recorded; if this would be deemed to be a mortgage owned by an unregulated owner; and if he will make a statement on the matter. [24187/18]
• 2018-05-31
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of Irish mortgages incorporated in a securitisation model; and if he will make a statement on the matter. [24188/18]
• 2018-05-31
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the mortgage loans sold by a bank (details supplied) were sold using a securitisation model; if legal title moved to an unregulated loan owner; and if he will make a statement on the matter. [24189/18]
• 2018-05-31
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the membership of the working group set up by his Department to examine the tax relief on pension contributions; the terms of reference of the working group; if the working group will assess the tax position on pensions in its entirety including taxation upon extraction by pensioners; and if he will make a statement on the matter. [24226/18]
• 2018-05-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the definition of a non-performing loan, NPL, in the context of buy-to-let mortgages; if such a loan can be deemed to be an NPL if the terms of an agreement have been honoured for a number of years; and if he will make a statement on the matter. [23139/18]
• 2018-05-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position on issuing of tax refunds to a person (details supplied) in County Cork. [23168/18]
• 2018-05-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position on allowing mortgage holders make their normal repayments on a weekly or fortnightly basis as opposed to monthly in an effort to reduce their interest bill; and if he will make a statement on the matter. [23169/18]
• 2018-05-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position concerning financial institutions adding their legal fees to the arrears of a borrower, including mortgage holders and SME borrowers; the amount of such legal fees incurred by financial institutions that have been added to mortgage and other debt in recent years; and if he will make a statement on the matter. [23170/18]
• 2018-05-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Revenue Commissioners are re-examining the classification of personal contract plan, PCP, arrangements as lease agreements as opposed to hire purchase agreements for the purpose of the disabled drivers and passengers tax concession scheme; and if he will make a statement on the matter. [23179/18]
• 2018-05-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of open claims in relation to the liquidation of a company (details supplied); the number and value of outstanding claims in which the claimant has not received compensation; the number and value of outstanding claims in which the claimant has received partial compensation from the Insurance Compensation Fund; the estimated proceeds from the liquidation based on the most up to date information; when the legislation to address the issue will be introduced; and if he will make a statement on the matter. [23202/18]
• 2018-05-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if there is an industry standard procedure for persons to retrieve the deeds of their property from their bank in circumstances in which the property is now mortgage free; and if he will make a statement on the matter. [23250/18]
• 2018-05-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position in relation to tax relief for trade union members on the subscriptions paid to their union; the background to the issue; the estimated cost of changing the system now to reinstate tax relief; and if he will make a statement on the matter. [23277/18]
• 2018-05-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the reason the payment of professional subscriptions by employees in circumstances in which they are not reimbursed by their employer do not attract tax relief; the estimated cost of implementing such a measure; and if he will make a statement on the matter. [23278/18]
• 2018-05-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of pregnant women in 2017 that were in receipt of a company car while on maternity leave, thus incurring a benefit-in-kind tax charge; the benefit-in-kind rules involving pregnant women in receipt of a company car while they are on maternity leave; if there is an allowance to cater for the fact that a pregnant mother's business travel is likely to reduce significantly thus increasing the benefit-in-kind rate from 6% to 12% and to 24%; and if he will make a statement on the matter. [23424/18]
• 2018-05-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 77 of 1 May 2017, the date the Revenue Commissioners provided guidance to banks on certain benefit-in-kind issues relating to staff and ex-staff of banks here; if he will provide a copy of the advice given to the banks; and if he will make a statement on the matter. [23429/18]
• 2018-05-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of insurance companies operating here with a licence from the Central Bank to provide insurance policies that are not members of an organisation (details supplied); and if he will make a statement on the matter. [23670/18]
• 2018-05-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of insurance policies in which premiums were returned since 2010; the value of the premiums returned in which an insurance policy was classed as invalid as a result of non-disclosure; and if he will make a statement on the matter. [23044/18]
• 2018-05-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the details of the information contained in the insurance link database; the body which owns the database; the procedure for a new insurance firm entering Ireland to gain access to the database; and if he will make a statement on the matter. [23045/18]
• 2018-05-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the information contained in the integrated information data service database; the body which owns the database; the procedure for a new insurance firm entering Ireland to gain access to the database; and if he will make a statement on the matter. [23046/18]
• 2018-05-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of the blacklisting of Ireland as a tax haven by the Brazilian Federal Revenue Service; and if he will make a statement on the matter. [23055/18]
• 2018-05-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when he expects limited partnership legislation to be introduced; the number of limited partnerships established here each year since 2013; the way in which this compares with other European countries; and if he will make a statement on the matter. [23088/18]
• 2018-05-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of securitised Irish PDH mortgage loans here; the number of securitised Irish BTL mortgages here; the number of securitised Irish commercial loans here; the comparative number of loans securitised in each year since 2013; and if he will make a statement on the matter. [23089/18]
• 2018-05-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of securitisation transactions involving Irish PDH and BTL mortgages that have taken place in each year since 2013; and if he will make a statement on the matter. [23090/18]
• 2018-05-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated impact on borrowers if a mortgage loan or commercial loan is securitised; and if he will make a statement on the matter. [23091/18]
• 2018-05-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the party which makes the key decisions on underlying loans (details supplied); the regulatory position with regard to the beneficial owner in a securitisation model; and if he will make a statement on the matter. [23092/18]
• 2018-05-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the rationale for bringing in changes to the vehicle registration tax, VRT, regime under section 53 of the Finance Act 2017; the rationale for including certain N1 BE vehicles in the definition of category A vehicle including seven-seater double chassis cab tippers and van crew cabs; and if a review of this change can be made before its commencement date of 31 July 2018. [22005/18]
• 2018-05-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position under the European Union (Consumer Mortgage Credit Agreements) Regulations 2016 with regard to the calculation by banks here of break fees for consumers exiting a period on a fixed rate of interest on their mortgage; if he will request the Central Bank to undertake a public awareness campaign in order that consumers are better informed of these changes; if the Central Bank has issued guidance to lenders in respect of the application of the new rules to the calculation of break fees; and if he will make a statement on the matter. [22212/18]
• 2018-05-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he is satisfied with the protocol agreed between an organisation (details supplied) and his Department; his views on whether policyholders should be provided with specific reasons as to why their particular insurance premium has increased; and if he will make a statement on the matter. [22339/18]
• 2018-05-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when he expects recommendation No. 2 of the report on the cost of motor insurance to be fully completed; his views on whether insurance premiums should be broken down between mandatory and non-mandatory elements; and if he will make a statement on the matter. [22340/18]
• 2018-05-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when he expects recommendation No. 3 of the report on the cost of motor insurance to be fully completed; his views on whether the current renewal notification period should be extended from 15 days to 20 working days; and if he will make a statement on the matter. [22341/18]
• 2018-05-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the tangible effort being made under recommendation No. 5 of the report on the cost of motor insurance since its publication; when he expects a fully functioning European insurance market to be up and running; and if he will make a statement on the matter. [22342/18]
• 2018-05-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he is satisfied that recommendation No. 6 of the report on the cost of motor insurance has been completed; if he is further satisfied with the situation in which returning emigrants can be either refused insurance or charged higher premiums; the specific legal impediments to enacting legislation that would prohibit discrimination against returning emigrants; and if he will make a statement on the matter. [22343/18]
• 2018-05-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on whether policyholders should be informed of a claim made against them once that complaint has been lodged; his further views on whether recommendation No. 8 of the report on the cost of motor insurance can be legislated for; when he expects this recommendation to be completed in full; and if he will make a statement on the matter. [22344/18]
• 2018-05-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he is satisfied that recommendation No. 10 of the report on the cost of motor insurance has been completed; the tangible steps which have been taken to address the issue of insurance for small public service vehicles, including insurance for taxis; and if he will make a statement on the matter. [22345/18]
• 2018-05-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he is satisfied that recommendation No. 12 of the report on the cost of motor insurance has been completed; if his Department will use and report on data obtained independently of an organisation (details supplied); if independent analysts have been engaged on behalf of his Department rather than on behalf of the organisation; and if he will make a statement on the matter. [22346/18]
• 2018-05-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when he expects recommendation No. 13 of the report on the cost of motor insurance to be completed; if he is satisfied that a claim-by-claim register can be set up; if the data sub-group has addressed the cost implications to the State, the potential barriers to entry issues and the data protection issues; and if he will make a statement on the matter. [22347/18]
• 2018-05-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he is satisfied that recommendation No. 21 of the report on the cost of motor insurance has been completed as specified in the fifth progress update; when he expects to publish legislation under recommendation No. 21 of the report; when he envisages the legislation being enacted; and if he will make a statement on the matter. [22353/18]
• 2018-05-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount of corporation tax received in each of the years 2014 to 2017, by sector, including the financial sector; and if he will make a statement on the matter. [22551/18]
• 2018-05-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the legal and regulatory basis of the transfer pricing regime used by multinationals here; his plans for changes in this area; and if he will make a statement on the matter. [22559/18]
• 2018-05-22
  PQ
  Asked Justice

  Deputy Michael McGrath asked the Minister for Justice and Equality when he expects the examination of the discount rate for personal injury lump sum awards to be completed under recommendation No. 24 of the report on the cost of motor insurance; the number of times his Department has met with the Department of Finance and the State Claims Agency on this recommendation; and if he will make a statement on the matter. [22356/18]
• 2018-05-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if extra resources have been provided to the Revenue Commissioners for the upcoming change in PAYE reporting in 2019; the amount that has been spent and will be spent on upgrading the Revenue Commissioners' systems including changes to the Revenue Online service; if extra employees will be hired for these changes; and if he will make a statement on the matter. [21875/18]
• 2018-05-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when legislation on limited partnerships will be introduced; the timelines for the enactment of such legislation; and if he will make a statement on the matter. [21876/18]
• 2018-05-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if small and medium-sized enterprises are covered by the Central Bank's consumer protection code; and if he will make a statement on the matter. [21877/18]
• 2018-05-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when the next progress update will be published on the report into the cost of motor insurance; and if he will make a statement on the matter. [21878/18]
• 2018-05-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if recommendation 8 of the report on the cost of motor insurance has been completed; his views on the assessment of an organisation (details supplied) that the recommendation is covered by the Central Bank's consumer protection code; and if he will make a statement on the matter. [21879/18]
• 2018-05-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of motor insurance policies entered into under the declined cases agreement in each month in 2017 and to date in 2018; and if he will make a statement on the matter. [21880/18]
• 2018-05-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the costs incurred to date by the Central Bank in the tracker mortgage examination by the types of professional fees incurred and staff costs; the costs that will be reimbursed by bank, in tabular from; and if he will make a statement on the matter. [21883/18]
• 2018-05-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he is satisfied that an insurance firm not in business here can enter the Irish market without barrier to entry, have access to the same databases and information as existing market players and therefore compete on a level playing field; and if he will make a statement on the matter. [21884/18]
• 2018-05-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of the Revenue Commissioners PAYE modernisation programme; the work being done to ensure that employers are fully prepared for the change; the benefits the new programme will bring from a Revenue Commissioners perspective; the impact on employees; and if he will make a statement on the matter. [21885/18]
• 2018-05-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when he plans to publish the summer economic statement 2018. [21886/18]
• 2018-05-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when the national claims information database and the integrated insurance fraud database will be established; and if he will make a statement on the matter. [21455/18]
• 2018-05-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if demographics have been included in the calculations for gross fiscal space or net fiscal space; if investment in the rainy day fund is after the calculation of net fiscal space; the final figure for carry-over to 2019 from budget 2018; the precise impact the public service pay deal has on the net fiscal space for 2019; and if he will make a statement on the matter. [21452/18]
• 2018-05-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on the contention by the Competition and Consumer Protection Commission that personal contract plans, PCPs, should be covered by the Central Bank’s consumer protection code; and if he will make a statement on the matter. [21453/18]
• 2018-05-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he is satisfied that there is an adequate and fair independent appeals mechanism in a bank (details supplied) in relation to a group; and if he will make a statement on the matter. [21454/18]
• 2018-05-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when the legislation to formally establish the home building finance Ireland scheme will be published; and if he will make a statement on the matter. [21456/18]
• 2018-05-15
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the complaints process of a bank (details supplied) involves independent persons not employed by the bank; and if he will make a statement on the matter. [21049/18]
• 2018-05-10
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the yield from DIRT in 2017; the forecasted yield in 2018; and if he will make a statement on the matter. [20533/18]
• 2018-05-10
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the yield from life assurance exit tax in 2017; the forecasted yield in 2018; and if he will make a statement on the matter. [20534/18]
• 2018-05-09
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 82 of 1 May 2018, the number of cases referred to the Central Bank by the FSO-FSPO by year and area, that is, investment products, insurance or banking; the overall nature of the original complaint in each case; the grounds on which the FSO-FSPO deemed it necessary to refer each case to the Central Bank; and if he will make a statement on the matter. [20256/18]
• 2018-05-08
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the policy of the State Claims Agency in relation to non-disclosure and confidentiality clauses being included in circumstances in which settlements are reached in or out of court by the agency and a person taking a case against a State body in respect of cases managed by the agency; the number of such non-disclosure or confidentiality clauses that have been entered into by the agency or representatives on its behalf in each year since 2010 by delegated authority in tabular form; the overall value for each delegated authority for each year of the settlements in which such a clause was put in place; and if he will make a statement on the matter. [20118/18]
• 2018-05-08
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the revenue received from the universal social charge, both PAYE and self-assessment, in 2017 and to date in 2018; and if he will make a statement on the matter. [19679/18]
• 2018-05-08
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on the fact that some insurance companies refuse to quote for private motor insurance cover if the policyholder has had a claim in the past number of years; and if he will make a statement on the matter. [19710/18]
• 2018-05-08
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if sparkling water is included in the sugar sweetened drink tax; if his attention has been drawn to cases in which retailers have increased prices of soft drinks and sparkling water in advance of the tax introduction; and if he will make a statement on the matter. [19737/18]
• 2018-05-08
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he is satisfied that the application of VRT on imported vehicles is fully in accordance with EU law in all respects; his plans to introduce changes to the regime; and if he will make a statement on the matter. [19771/18]
• 2018-05-08
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he has signed the commencement order for farm consolidation relief of stamp duty as provisioned in section 68 of the Finance Act 2017; if not, when he will to do so; and if he will make a statement on the matter. [20067/18]
• 2018-05-03
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if a query raised in correspondence (details supplied) regarding the help-to-buy scheme will be addressed. [19373/18]
• 2018-05-03
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of indigenous SMEs that have applied for the knowledge development box relief; the number of indigenous SMEs that have successfully availed of the knowledge development box; the value of the benefit to SMEs in total; and if he will make a statement on the matter. [19518/18]
• 2018-05-03
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of banks that have reached and not met their loan to value exemption limit in 2018, respectively; and if he will make a statement on the matter. [19519/18]
• 2018-05-03
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of banks that reached and not met their loan to value exemption limit in 2017, respectively; and if he will make a statement on the matter. [19520/18]
• 2018-05-03
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of banks that have reached and not met their loan to income exemption limit in 2018, respectively; and if he will make a statement on the matter. [19521/18]
• 2018-05-03
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of banks that reached and not met their loan to income exemption limit in 2017, respectively; and if he will make a statement on the matter. [19522/18]
• 2018-05-03
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of persons, as distinct from couples, who availed of the help-to-buy scheme in 2017 by ratios (details supplied); and if he will make a statement on the matter. [19523/18]
• 2018-05-03
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of couples who availed of the help-to-buy scheme in 2017 by ratios (details supplied); and if he will make a statement on the matter. [19525/18]
• 2018-05-03
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Questions Nos. 126 and 128 of 19 April 2018, the number of employees within the Revenue Commissioners who are dedicated to working on EIIS applications; if they are specifically dedicated to the EIIS scheme; if not, if they are assigned as part of their wider work; and if he will make a statement on the matter. [19526/18]
• 2018-05-03
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question Nos. 126 and 128 of 19 April 2018, and tables three to five therein, the number outstanding between zero and three, three and six and over six months, respectively, in tabular form; and if he will make a statement on the matter. [19527/18]
• 2018-05-03
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question Nos 126 and 128 of 19 April 2018, the number outstanding in January, February and March 2018; the number outstanding for initial applications excluding cases in which additional information was requested; the number of follow-on case work excluding cases in which additional information was requested; the number of initial applications that are outstanding due to the fact additional information was requested; the number of follow-on applications that are outstanding due to the fact that additional information was requested; and if he will make a statement on the matter. [19528/18]
• 2018-05-02
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the role the Central Bank has with regard to outsourced services utilised by banks operating here; if the Central Bank has specific powers to assess the adequacy of such outsourced services; if the Central Bank has the power to inspect such outsourced service providers; his views on whether there is a potential risk to customers due to the use of outsourced services; and if he will make a statement on the matter. [19305/18]
• 2018-05-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position in respect of the ongoing assessment by the Revenue Commissioners of certain benefit-in-kind, BIK, issues relating to staff and ex-staff of banks here; the nature of the BIK issues being assessed; the position in respect of the issue; when he expects the matter to be resolved; and if he will make a statement on the matter. [18573/18]
• 2018-05-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on the uptake of the knowledge development box in view of the fact that the initial estimate in budget 2016 was €31 million in the first year and €50 million in a full year; the way in which this estimate was arrived at; if he is satisfied that the knowledge development box is achieving its objectives; and if he will make a statement on the matter. [18638/18]
• 2018-05-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated cost of rolling out the knowledge development box set out in budget 2016; the number of companies that were expected to avail of the scheme at the time; and if he will make a statement on the matter. [18639/18]
• 2018-05-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the measures being taken to increase the uptake of the knowledge development box; and if he will make a statement on the matter. [18640/18]
• 2018-05-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if there is a mechanism in place whereby the Financial Services and Pensions Ombudsman can refer issues and investigations to the Central Bank if it is of the view they are systemic issues; the number of such cases referred in each of the past four years and to date in 2018; and if he will make a statement on the matter. [18694/18]
• 2018-05-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the steps the Central Bank has taken regarding system issues whereby money has not shown up in some bank accounts (details supplied); if the attention of the Central Bank was drawn to such cases; if the Central Bank is concerned that other banks will be impacted; and if he will make a statement on the matter. [18695/18]
• 2018-05-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the role the Central Bank has in ensuring that information technology systems in place in banks are adequately designed, serviced and resourced to manage the increased usage of online banking; if the Central Bank undertakes regular inspections; and if he will make a statement on the matter. [18696/18]
• 2018-05-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on recent reports that suggest insurance companies are using management fees to inflate premiums and to prevent outsiders from entering the market; and if he will make a statement on the matter. [18697/18]
• 2018-05-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Central Bank has a role in monitoring management fees booked by insurance companies; if the Central Bank collects data on management fees booked by insurance companies; if these data were gathered as part of the Blue Book on insurance statistics that was discontinued; and if he will make a statement on the matter. [18698/18]
• 2018-05-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of the Central Bank (national claims information database) Bill; when it will be introduced and enacted; if concerns put forward by an organisation (details supplied) will delay the publishing of the Bill; the changes that will be made as a result of the submission made by the organisation; and if he will make a statement on the matter. [18700/18]
• 2018-05-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if persons' credit ratings with the central credit register will be affected if payments were rejected as a result of the information technology issue at banks (details supplied); and if he will make a statement on the matter. [18753/18]
• 2018-05-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of payments a company (details supplied) will make into the escrow account; when the entire amount will be paid into the account; and if he will make a statement on the matter. [18754/18]
• 2018-05-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if payments made by a company (details supplied) into the escrow account will be deemed to be Government revenue under European fiscal rules at the time the moneys are paid; if the escrow account will be deemed on or off-balance sheet; and if he will make a statement on the matter. [18755/18]
• 2018-05-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the body that will be responsible for the costs incurred on the management of an escrow account (details supplied); the expected cost of running the escrow account; the body that will have a right to the annual yield of the fund; and if he will make a statement on the matter. [18756/18]
• 2018-05-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount transferred to parent companies outside Ireland that is classified within management expenses by participants in the insurance market here, specifically non-life insurance in each of the years 2013 to 2017, in tabular form, based on the data gathered by the Central Bank; the percentage of the entire amount of management fees in the non-life insurance market that is transferred to parent companies outside Ireland; his views on whether the companies are shifting profits outside of Ireland by using the management expenses classification; and if he will make a statement on the matter. [18968/18]
• 2018-05-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the requirements imposed on financial institutions in respect of maintaining a record of politically exposed persons; the reason customers opening accounts are asked a question regarding the issue; and if he will make a statement on the matter. [19016/18]
• 2018-05-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of insurance companies providing pet insurance; the annual revenue in 2017 obtained from pet insurance based on data obtained from the Central Bank; his views on whether there is a concentration in the market in view of the fact that more families are obtaining pet insurance; if his attention has been drawn to the practice whereby a claim made on a condition in a particular year will render it uninsurable in future years; and if he will make a statement on the matter. [19061/18]
• 2018-05-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of cars registered here in each of the past four years and to date in 2018; the number of those registrations that were pre-registered, that is, where the dealer will register a car in advance of it being sold; his views on whether this has the potential to distort the figures on the number of cars sold each year; and if he will make a statement on the matter. [19062/18]
• 2018-05-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the stamp duty received in each month from January to March 2018 against the budgeted intake for those months by agricultural property, commercial property, residential property and other properties based on the Fiscal Monitor for March 2018; and if he will make a statement on the matter. [19081/18]
• 2018-04-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if there are legal or regulatory barriers that prevent a licensed credit institution here lending to a person or company that may have had an issue with their credit history in the past; and if he will make a statement on the matter. [18394/18]
• 2018-04-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans to change the qualifying criteria for the disabled drivers and disabled passengers tax concession scheme; and if he will make a statement on the matter. [18448/18]
• 2018-04-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of split mortgages in each of the State supported banks; the number of these mortgages deemed to be performing and non-performing, respectively; the number of cases in which the borrower is adhering and not adhering, respectively, to the terms of the split mortgage agreement in tabular form; and if he will make a statement on the matter. [18529/18]
• 2018-04-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of split mortgages owned by unregulated loan owners; and if he will make a statement on the matter. [18530/18]
• 2018-04-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the process required for credit unions to offer a debit or credit card service; if consultation has taken place between credit unions, the Central Bank and his Department with regard to the provision of such services; if an impact assessment will be undertaken as to the likely impact on credit unions if An Post is permitted to offer debit or credit card services; and if he will make a statement on the matter. [18531/18]
• 2018-04-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of penalty payments received by the Revenue Commissioners in each of the years 2011 to 2017, by source in tabular form; and if he will make a statement on the matter. [17549/18]
• 2018-04-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount of interest received by the Revenue Commissioners in each of the years 2011 to 2017, by source in tabular form; and if he will make a statement on the matter. [17550/18]
• 2018-04-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the annual carry forward for 2019 and beyond for tax measures and expenditure measures, respectively, announced in budget 2018; and if he will make a statement on the matter. [17666/18]
• 2018-04-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if a convergence margin will apply in the calculation of net fiscal space for 2019 as a result of Ireland potentially not meeting its MTO in 2018 as stated in the stability programme update 2018; and if he will make a statement on the matter. [17703/18]
• 2018-04-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the reason the risk of harmonised European corporation tax and harmonised European digital tax has not been specifically included in the Table 19 fiscal risk assessment matrix in the stability programme update 2018; and if he will make a statement on the matter. [17704/18]
• 2018-04-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the consumer price index has been broken down by composition (details supplied); if the price changes have been tracked along those lines; the result of the conclusion of such analysis; and if he will make a statement on the matter. [17705/18]
• 2018-04-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of an application by a person (details supplied) for principal private residence relief in respect of the sale of a property. [17954/18]
• 2018-04-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of the application of VAT to a product (details supplied); and if a reduced rate or zero rate of VAT can be applied to the product without impacting the VAT treatment of other classes of products. [17955/18]
• 2018-04-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on the recent reports from the Central Bank and the Competition and Consumer Protection Commission on personal contract plans; the steps he has taken to date with regard to the plans; his plans in this regard; and if he will make a statement on the matter. [17251/18]
• 2018-04-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on whether the consumer protection code should be applied to personal contract plans as recommended by the Competition and Consumer Protection Commission; when he plans to make such changes; and if he will make a statement on the matter. [17252/18]
• 2018-04-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Central Bank will publish data on personal contract plans on a regular basis; and if he will make a statement on the matter. [17253/18]
• 2018-04-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he has examined a report (details supplied) on a group in the UK; his views on the report; his views on whether the report applies to all parts of the group including the group's Irish subsidiaries; his further views on whether the practices of the group here were dictated by or consistent with the practices undertaken in the UK; and if he will make a statement on the matter. [17254/18]
• 2018-04-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Central Bank accepts a company's (details supplied) report in the UK on a group; if the Central Bank further accepts that the report applies to all of the group including its branch here; and if he will make a statement on the matter. [17255/18]
• 2018-04-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans to inform the Houses of the Oireachtas of the way in which he will vote on the proposed deferred share bonus scheme in a bank (details supplied); and if he will make a statement on the matter. [17260/18]
• 2018-04-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans to review the Consumer Credit Act 1995; and the timeframe for such a review to ensure its suitability for new forms of car finance as recommended by the CCPC. [17296/18]
• 2018-04-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of applications for tax relief certificates under the Employment and Investment Incentive Scheme, EIIS, in each year since its creation and in each month of 2018; the number of applications awaiting processing and approval by the Revenue Commissioners; the average time taken between original application and the final approval for tax relief certificates under the EIIS in tabular form; and if he will make a statement on the matter. [17299/18]
• 2018-04-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of outstanding applications for tax relief certificates under the EIIS awaiting processing and approval by the Revenue Commissioners at the end of each month in each of the years 2016 to 2017 and to date in 2018, in tabular form; and if he will make a statement on the matter. [17300/18]
• 2018-04-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of NAMA built residential properties in each of the years 2015 to 2017, inclusive, and to date in 2018; the number of these properties that are considered social and affordable; and if he will make a statement on the matter. [17301/18]
• 2018-04-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if dividends from each of the State-supported banks are deemed under EU fiscal rules to be financial transactions; if the receipt of dividends is recorded as revenue in the national accounts when they are received; if moneys from the dividends are paid into the Exchequer or into the Ireland Strategic Investment Fund; and if he will make a statement on the matter. [15164/18]
• 2018-04-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount of dividends received by the State from banks (detail supplied) in 2017; the amount scheduled to be received in 2018; and if he will make a statement on the matter. [15165/18]
• 2018-04-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Revenue Commissioners are investigating a number of accountancy and financial firms that have set up companies on behalf of Russian citizens; the nature and purpose of the investigation; the number of newly established companies being investigated; if there are concerns that Ireland is being used to transfer Russian money to offshore jurisdictions; and if he will make a statement on the matter. [15208/18]
• 2018-04-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the reason the Central Bank decided to discontinue the blue book for the insurance industry; if the Central Bank will reinstate it; the document or programme which has taken the place of the blue book; and if he will make a statement on the matter. [15423/18]
• 2018-04-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the protections that are available to a buy-to-let mortgage holder who is seeking to hold onto a tracker rate of interest as part of a restructuring of the mortgage; and if he will make a statement on the matter. [15727/18]
• 2018-04-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 214 of 16 January 2018, the position regarding proposals to prohibit the payment of fees, commissions or non-monetary benefits to third parties, including brokers and independent financial advisers, in relation to the provision of independent financial advice associated with the sale of certain financial products; the products that will be affected by the definition of insurance-based investment products; and if he will make a statement on the matter. [16060/18]
• 2018-04-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if his attention has been drawn to the delays in the Revenue Commissioners issuing certificates for the employment investment incentive scheme to enable qualifying persons apply for refunds in respect of 2017; the steps being taken to address the issue; and if he will make a statement on the matter. [16104/18]
• 2018-04-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of life loans and life mortgages in respect of residential properties in issuance here; the amount owed on these loans; if such loans are still being marketed by banks; if he is satisfied that customers are being made fully aware of the risk associated with a life loan; and if he will make a statement on the matter. [16157/18]
• 2018-04-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount of corporation tax collected for each of the years 2014 to 2017 from companies in respect of the close company surcharge applying to net of tax rental income not distributed; the cost of reducing this rate; and if he will make a statement on the matter. [16303/18]
• 2018-04-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount of corporation tax collected for each of the years 2014 to 2017 from Irish resident companies in respect of the 25% rate applying to net rental income; the cost of each 1% reduction in this rate; and if he will make a statement on the matter. [16304/18]
• 2018-04-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the options set out in the report of the working group on the tax and fiscal treatment of rental accommodation providers dated September 2017 have been considered; his views on the short-term, medium-term and long-term options; and if he will make a statement on the matter. [16305/18]
• 2018-04-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the annual cost of tax relief provided to employers for employer contributions to pension schemes based on the most recent data available between occupational pension schemes, PRSAs, RACs and certain overseas plans in tabular form; and if he will make a statement on the matter. [16594/18]
• 2018-04-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the annual cost of tax relief provided to employees for employee contributions to pension schemes based on the most recent data available between occupational pension schemes, PRSAs, RACs and certain overseas plans in tabular form; and if he will make a statement on the matter. [16595/18]
• 2018-04-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the annual cost of benefit-in-kind relief on employer contributions to pension schemes based on the most recent data available between occupational pension schemes, PRSAs, RACs and certain overseas plans in tabular form; and if he will make a statement on the matter. [16596/18]
• 2018-04-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the annual cost of tax relief provided to employees for employer contributions to PRSAs and other related accounts based on the most recent data available between occupational pension schemes, PRSAs, RACs and certain overseas plans in tabular form; and if he will make a statement on the matter. [16597/18]
• 2018-04-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if his Department has developed a costed proposal for a SSIA type scheme for pension contributions whereby the State will join the individual by contributing money directly to a pension scheme; if so, the estimated cost of such a proposal; and if he will make a statement on the matter. [16598/18]
• 2018-03-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of cases in which mortgage interest relief has been underpaid and in which the mortgage holder is liable for unpaid tax in each of the years 2013 to 2017 and to date in 2018; the value of taxes unpaid in each of the years; the number and value of cases in which the lenders were licensed credit institutions, retail credit firms and unregulated loan owners; and if he will make a statement on the matter. [14823/18]
• 2018-03-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the responsibility of the borrower in the event that mortgage interest relief is miscalculated and that tax is left unpaid; the potential repercussions for such lenders; the role of the Central Bank in the calculation of mortgage interest relief; and if he will make a statement on the matter. [14824/18]
• 2018-03-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the regulatory position with regard to the calculation of mortgage interest relief if that calculation is undertaken by the unregulated loan owner and not the credit servicing firm; if the Central Bank has power in this regard; and if he will make a statement on the matter. [14825/18]
• 2018-03-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number and value of help to buy applications that were originally granted but were subsequently found to not qualify for the grant; the number and value of cases in which the borrowers did not qualify at the time of the purchase of the property; the number and value of cases in which the borrowers did not qualify due to the breaking of the terms of the help to buy scheme; and if he will make a statement on the matter. [14826/18]
• 2018-03-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number and value of successful help to buy applications since its inception; the average grant by region; and if he will make a statement on the matter. [14827/18]
• 2018-03-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of companies availing of the knowledge development box; the cost of the programme in 2016; the number of SMEs that obtained the relief in 2016; the cost of these claims; the number of SMEs that were expected to claim the relief; the number of SMEs that claimed the relief; the cost of these claims; the number of SMEs that were expected to claim the relief; and if he will make a statement on the matter. [14829/18]
• 2018-03-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of the planned wind-up of NAMA; the details of the remaining portfolio; the estimated timeframe in this regard; the estimated financial outturn from the wind up of NAMA; and if he will make a statement on the matter. [14830/18]
• 2018-03-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the expected impact Brexit will have on Ireland's annual contribution to the EU budget; and if he will make a statement on the matter. [14831/18]
• 2018-03-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the gross contribution Ireland has made to the European Union budget in each of the years 2010 to 2016, respectively; the contribution in 2017; the net benefit or contribution made in each year in tabular form; and if he will make a statement on the matter. [14832/18]
• 2018-03-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the fines imposed by the Central Bank on financial institutions in each of the years 2013 to 2017 and to date in 2018; if the institution was a licensed credit institution, retail credit firm, credit servicing firm and other types of financial institution in each case in tabular form; and if he will make a statement on the matter. [14833/18]
• 2018-03-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the gross amount of corporation tax paid in 2017 by the top ten multinational groups as measured by corporation tax paid; the proportion this represents of overall corporation tax paid in 2017; the gross amount paid by the top 20 multinational groups in 2017; the proportion this represents; and if he will make a statement on the matter. [14834/18]
• 2018-03-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the book value and estimated market value of the loan assets held by NAMA by geographic area, for example, Ireland, the UK and so on; if a decision has been made to accelerate the disposal of NAMA's assets; and if he will make a statement on the matter. [14835/18]
• 2018-03-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the tax rules surrounding the early extraction of pension funds, specifically if a person wishes to extract funds from their pension and invest it directly in sovereign bonds; if such a transaction is taxed; if the person wishes to transfer the funds to another registered pension fund if it would be subject to exit tax; and if he will make a statement on the matter. [14370/18]
• 2018-03-27
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he or his officials have had contact with the Single Supervisory Mechanism, SSM, regarding the classification of certain restructured mortgages as non-performing loans on the books of banks; and if he will make a statement on the matter. [14183/18]
• 2018-03-27
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of a case involving companies (details supplied); the steps the Central Bank is taking to ensure that the complaints process is fair and independent for the businesses involved and that redress and compensation schemes are adequate; the details of the contact between the Central Bank and the Financial Conduct Authority in the UK; and if he will make a statement on the matter. [14184/18]
• 2018-03-27
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he is satisfied that the additional numbers to be hired in the Tax Appeals Commission will be sufficient to meet the growing number of appeals it has to deal with; when he expects the number of outstanding appeals to begin reducing; and if he will make a statement on the matter. [13645/18]
• 2018-03-27
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the steps he is taking or plans to take to create a new strategy for the growth and development of the credit unions; and if he will make a statement on the matter. [13646/18]
• 2018-03-27
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he will request the Central Bank to compile up to date data on the number and value of SME and farm loans held by unregulated loan owners; if the Central Bank can compile such data; and if he will make a statement on the matter. [13644/18]
• 2018-03-27
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when he expects the escrow account to be set up with regard to a matter (details supplied); when he expects the company concerned to start paying into the escrow account; and if he will make a statement on the matter. [13647/18]
• 2018-03-27
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when he expects the national claims information database to be fully up and running; when he expects enacting legislation to be brought forward and passed; and if he will make a statement on the matter. [13643/18]
• 2018-03-27
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on the reintroduction of tax relief on union subscriptions for workers; and if he will make a statement on the matter. [13548/18]
• 2018-03-27
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when he was first informed of a bank's (details supplied) planned sale of a loan portfolio; and if he will make a statement on the matter. [14115/18]
• 2018-03-27
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he or his officials have had contact with the Single Supervisory Mechanism on the classification of certain restructured mortgages as non-performing loans on the books of banks; and if he will make a statement on the matter. [14116/18]
• 2018-03-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the cost of regulating the financial sector in 2016 and 2017; the amount of regulatory fees collected by the Central Bank from each tier in the same period; the number of entities in each tier of regulated entity such as retail credit firm, licensed credit institution and so on in tabular form; and if he will make a statement on the matter. [11937/18]
• 2018-03-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if a buy-to-let mortgage which has been on interest only since its commencement by agreement between a bank and a borrower can be classified as a non-performing loan; and if he will make a statement on the matter. [11977/18]
• 2018-03-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the details of the liquidation of a company (details supplied); the mechanism by which persons will receive 100% of their claims; the timeframe involved in reaching a conclusion of this case; and if he will make a statement on the matter. [12357/18]
• 2018-03-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the procedure for prize bond draws; the location where they take place; the regularity with which they are run; the person or body that conducts the draw; if they are independently observed; if there is scope to have the draws publicised similar to the national lottery; and if he will make a statement on the matter. [12758/18]
• 2018-03-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when he plans to sign the statutory instrument for the transposition of the insurance distribution directive, specifically in relation to Articles 22.3 and 29.3 regarding the remuneration model; if he will await the outcome of the review by the Central Bank before implementing them; if he will avail of discretion to implement these articles until this review is complete; and if he will make a statement on the matter. [12759/18]
• 2018-03-08
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the non-performing loan ratio on residential mortgages according to the latest statistics; the non-performing loan ratio on residential mortgages in each eurozone country; and if he will make a statement on the matter. [10889/18]
• 2018-03-08
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number and value of completed loan sales here in 2017 from Irish regulated banks; the number and value of ongoing loan sales here currently from Irish regulated banks; and if he will make a statement on the matter. [10890/18]
• 2018-03-08
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of Irish regulated banks that have adopted IFRS 9 before the 2018 deadline; his views on the impact its adoption will have on the loan book of Irish regulated banks; his further views on whether it will likely lead to a greater number of loans being classified as non-performing by Irish regulated banks; and if he will make a statement on the matter. [10948/18]
• 2018-03-08
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the European Central Bank or the European Banking Authority has guidance on the sale of non-performing loans to third party vendors; if he has brought the issue of the sale of non-performing loans to unregulated private equity funds to the attention of the ECB or the EBA; and if he will make a statement on the matter. [10949/18]
• 2018-03-08
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he has satisfied himself that the Central Bank’s consumer protection code, code of conduct on mortgage arrears and code of conduct for business lending to small and medium enterprises are all on a statutory basis and are not voluntary; and if he will make a statement on the matter. [11515/18]
• 2018-03-08
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the progress of the report on limiting tax reliefs on losses carried forward for banks; when the report will be completed and published; and if he will make a statement on the matter. [11534/18]
• 2018-03-08
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position in terms of the relationship frameworks with each of the State supported banks when it comes to executive and management pay limits and bonuses including share based bonuses for management and executives; if he must be consulted if one of the banks wishes to change the limit or the ban on bonuses; if he has the power to grant or reject the removal of pay limits or bonuses; and if he will make a statement on the matter. [11535/18]
• 2018-03-08
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when the Central Credit Register will be fully operational; the steps that have been taken to date in its implementation; if personal contract plans will be included on the register along with other hire purchase agreements; and if he will make a statement on the matter. [11536/18]
• 2018-03-08
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of personal contract plan providers here; the number and value of PCPs in existence; the number and value of PCPs that are behind on their payments; and if he will make a statement on the matter. [11537/18]
• 2018-03-08
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number and value of enforcement fines made against licensed credit institutions in each of the years 2013 to 2017 and to date in 2018; the number and value of enforcement fines made against retail credit firms in each of the years 2013 to 2017 and to date in 2018; the number and value of enforcement fines made against credit servicing firms in each of the years 2015 to 2017 and to date in 2018; and if he will make a statement on the matter. [11538/18]
• 2018-03-08
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of applications made for declined insurance in each year since 2014 and in each month in 2018; the number of applications accepted for declined insurance in each year since 2014 and in each month to date in 2018; and if he will make a statement on the matter. [11540/18]
• 2018-03-08
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he has undertaken an assessment of the economic impact of recent adverse weather conditions; his plans to review projections for economic growth for 2018 in view of recent adverse weather conditions; and if he will make a statement on the matter. [11615/18]
• 2018-03-08
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of a restructuring arrangement, in relation to both a PDH and BTL mortgage, entered into by a person with their original lender in the event of the mortgage being sold to an unregulated loan owner; the position that applies if the restructuring arrangement expires or has a review clause during the tenure of the ownership of the unregulated loan owner; and if he will make a statement on the matter. [11636/18]
• 2018-03-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of an application for a reduced rate of stamp duty on certain farm consolidation transactions; and if he will make a statement on the matter. [10739/18]
• 2018-02-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the reason mortgage loans that have been restructured by agreement between a bank and in cases in which the borrower and the terms of that agreement are being fully honoured are being regarded as non-performing loans by the regulator; if he or the Central Bank is seeking to address this issue at a European level; and if he will make a statement on the matter. [10397/18]
• 2018-02-27
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he has received consultation briefings from the State supported banks in 2017 and to date in 2018 under the terms of the relationship framework agreement; if so, the details of the briefing; the name of each bank that provided same; the nature of the matter on which he was consulted; his response in this regard; and if he will make a statement on the matter. [9313/18]
• 2018-02-27
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status for insurance brokers that refunded persons as a result of the liquidation of a company (details supplied); the position these brokers have in relation to claims on the proceeds of the liquidation; the process these brokers should take; and if he will make a statement on the matter. [9382/18]
• 2018-02-27
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of a restructuring arrangement entered into by a person with the original lender in the event of the loan being sold to an unregulated loan owner; the position that applies if the restructuring arrangement expires or has a review clause during the tenure of the ownership of the unregulated loan owner; and if he will make a statement on the matter. [9642/18]
• 2018-02-27
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of a restructuring arrangement entered into by a commercial borrower, such as an SME, with its original lender in the event of the loan being sold to an unregulated loan owner; the position that applies if the restructuring arrangement expires or has a review clause during the tenure of the ownership of the unregulated loan owner; and if he will make a statement on the matter. [9643/18]
• 2018-02-27
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of the 2,329 restructured private dwelling home, PDH, mortgages in the Central Bank mortgage arrears statistics for the quarter ended 30 September 2017 owned by unregulated loan owners in which the restructure was entered into by the unregulated loan owner as distinct from the unregulated loan owner inheriting a restructure entered into between the borrower and the previous loan owner; and if he will make a statement on the matter. [9644/18]
• 2018-02-27
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of the 449 restructured BTL mortgages in the Central Bank mortgage arrears statistics for the quarter ended 30 September 2017 owned by unregulated loan owners in which the restructure was entered into by the unregulated loan owner as distinct from the unregulated loan owner inheriting a restructure entered into between the borrower and the previous loan owner; and if he will make a statement on the matter. [9645/18]
• 2018-02-27
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if there is a requirement on an unregulated loan owner to set out in writing the reasons for refusing a proposal to restructure a mortgage loan made by the regulated credit servicing firm; and if he will make a statement on the matter. [9839/18]
• 2018-02-27
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount paid by each regulated credit servicing firm to the Central Bank by way of regulatory fees since these firms were first recognised, in tabular form; and if he will make a statement on the matter. [9855/18]
• 2018-02-27
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount paid by each licensed credit institution to the Central Bank by way of regulatory fees, in each of the years since 2014, in tabular form; and if he will make a statement on the matter. [9856/18]
• 2018-02-27
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the regulatory differences between a licensed credit institution and other financial institutions, for example, credit servicing firms, debt management firms and retail credit firms; the differences in regulatory powers granted to the Central Bank between licensed credit institutions and other financial institutions, for example, credit servicing firms, debt management firms and retail credit firms; and if he will make a statement on the matter. [9994/18]
• 2018-02-27
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the latest non-performing loan to gross loan percentage for private dwelling home, PDH, and buy-to-let, BTL, mortgages, respectively, for each of the State supported banks; and if he will make a statement on the matter. [9995/18]
• 2018-02-27
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the VAT and carbon tax rates and rules on the sale of solid fuels here; the way in which they differ to the rates and rules in Northern Ireland; his views on whether persons here are purchasing large amounts of solid fuel from suppliers in Northern Ireland as a result of the differences; the amount of solid fuels sold over the Border in 2017, by tonne and value; and if he will make a statement on the matter. [9996/18]
• 2018-02-27
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the level of co-operation between the Revenue Commissioners and the tax authorities in Northern Ireland; the mechanisms in place to deal with potential tax compliance issues in either jurisdiction; if the Revenue Commissioners and the tax authorities in Northern Ireland have consulted with each other in relation to potential compliance issues with VAT, carbon tax and the sale of hard fuels between both jurisdictions; and if he will make a statement on the matter. [9997/18]
• 2018-02-27
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the requirements on regulated and unregulated loan owners to engage with small and medium sized enterprises, farmers or other commercial borrowers with a view to debt restructuring; the regulatory status of requirements or targets in this area; and if he will make a statement on the matter. [10140/18]
• 2018-02-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Exchequer borrowing requirement will be revised in each of the years 2018 to 2027, further to the announcement of the national development plan 2018 to 2027; the general debt developments (details supplied), in tabular form; the amount by which the Exchequer borrowing requirement will be revised in each of the years; and if he will make a statement on the matter. [9084/18]
• 2018-02-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the net fiscal space for 2019, 2020 and 2021 accounting for the national development plan 2018 to 2027; and if he will make a statement on the matter. [9085/18]
• 2018-02-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans to address inflation in view of the investment announced in the national development plan 2018 to 2027; and if he will make a statement on the matter. [9086/18]
• 2018-02-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the risk of overheating the economy as a result of the national development plan 2018 to 2027; the inflation forecasts for each year up to 2027; if investment in major capital projects will be held back if the economy is overheating; and if he will make a statement on the matter. [9089/18]
• 2018-02-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the expectation of the structural balance under the Stability and Growth Pact for 2018 in view of the announcement of the national development plan 2018 to 2027; the amount by which the structural balance is set to meet the State's medium-term objective; and if he will make a statement on the matter. [9090/18]
• 2018-02-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the expenditure benchmark under the Stability and Growth Pact will be met in 2018 in view of the announcement of the national development plan 2018 to 2027; and if he will make a statement on the matter. [9091/18]
• 2018-02-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the rules regarding the ownership of accounts into which a mortgage borrower makes repayments when the mortgage loan is owned by an unregulated loan owner but serviced by a regulated credit servicing firm; if the account must be in the name of the regulated credit servicing firm; if it can be in the name of the unregulated loan owner; and if he will make a statement on the matter. [9222/18]
• 2018-02-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 151 of 13 February 2018, the interest rate charged on the €602 million in Exchequer borrowings; the maturity date of these borrowings; the cost of reversing these borrowings and refinancing them with standard Government debt; and if he will make a statement on the matter. [9223/18]
• 2018-02-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 151 of 13 February 2018, if banks (details supplied) have outstanding borrowings, not investment assets, in bonds; and if he will make a statement on the matter. [9224/18]
• 2018-02-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the average wait time for a credit servicing firm to become regulated by the Central Bank; and if he will make a statement on the matter. [8955/18]
• 2018-02-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the details of all known loan portfolio sales by regulated banks here, including the State supported banks since 2016; the project name given to the sale, in tabular form; the number and nature of the loans sold; the name of the purchaser; and the purchase price, if available. [8988/18]
• 2018-02-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if unregulated loan owners are permitted by the Central Bank to have direct contact with the borrower in relation to their loan, for example, to discuss a possible restructuring of the loan; and if he will make a statement on the matter. [8989/18]
• 2018-02-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the reason unregulated loan owners such as private equity funds should not be brought fully within the ambit of the Central Bank regulation; and if he will make a statement on the matter. [8990/18]
• 2018-02-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the legal basis for applying the code of conduct on mortgage arrears and the consumer protection code to an unregulated loan owner. [8991/18]
• 2018-02-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if a repossession action will be taken in the name of the unregulated loan owner or the appointed credit servicing firm in relation to a PDH mortgage acquired by an unregulated loan owner; and if he will make a statement on the matter. [8992/18]
• 2018-02-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if in a situation in which an unregulated loan owner appoints a credit servicing firm in respect of a mortgage portfolio, it is the unregulated loan owner or the credit servicing firm that makes the final decision as to whether a restructuring agreement is entered into; if enforcement action is taken; if there is a change in the interest rate of a variable rate product; and if he will make a statement on the matter. [8993/18]
• 2018-02-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the value of assets held by the European Central Bank and associated national central banks as part of the public sector purchase programme. PSPP; the value of Irish Government bonds held by the ECB as part of the PSPP; the plans by the ECB to unwind PSPP; the method by which it will be determined which sovereign bonds will be sold in each month of the unwinding of PSPP; and if he will make a statement on the matter. [8061/18]
• 2018-02-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the principal dwelling house average mortgage interest rate, fixed and variable, for each euro area country, in tabular form (details supplied); and if he will make a statement on the matter. [8552/18]
• 2018-02-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the reason proprietary directors do not receive credit for PAYE paid when calculating a late filing charge; his plans to review same; and if he will make a statement on the matter. [8566/18]
• 2018-02-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if banks (details supplied) involved in the tracker mortgage examination have set a limit to the amount of compensation their independent appeals panel can sanction for a person by way of compensation; if so, the limit in this regard; the reason such a limit is in place; the number of times the appeals panel has recommended a level of compensation above this limit; the response of the bank in those cases; the views of the Central Bank on this issue; and if he will make a statement on the matter. [8696/18]
• 2018-02-15
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the details of the Revenue Commissioners investigation into claims that many pensioners who bought an annuity with a fixed cost of living increase or escalator have not been paid the pension amount they are entitled to; if the investigation will deal with claims that insurers and pension providers may have held funds in reserve and not paid them out on the death of the pensioner; the number and value of pensions potentially involved in the probe; and if he will make a statement on the matter. [8015/18]
• 2018-02-15
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the details of the proposed loan portfolio sale by a bank (details supplied); the nature of the loans concerned; the number and book value of the loans; and if he will make a statement on the matter. [8017/18]
• 2018-02-15
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the progress a bank (detail supplied) has made in selling non-performing loans; the number and names of the bundles of loans set to be sold; the type of loans contained within each bundle; the value of each bundle; and if he will make a statement on the matter. [8045/18]
• 2018-02-15
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated revenue to be received from non-residential construction stamp duty in each of the years 2019 to 2021; the estimated number of transactions in each of these years; and if he will make a statement on the matter. [8046/18]
• 2018-02-15
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated cost of the increase in the standard rate tax band from budget 2018 in each of the years 2019, 2020 and 2021; the estimated number of persons to pay the marginal rate in each of these years; and if he will make a statement on the matter. [8047/18]
• 2018-02-15
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the NTMA's plans to raise funds from the market for the remainder of 2018, 2019, 2020 and 2021; the detail of the estimated value to be raised in each of these years; the estimated interest on these bonds; and if he will make a statement on the matter. [8048/18]
• 2018-02-15
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the impact on the interest rate on Government bonds of the European Central Bank halting its quantitative easing programme; the impact on same of the ECB reversing its quantitative easing programme by selling €10 billion worth of bonds per month; the impact on same of the ECB raising interest rates by 0.25%, 0.75% and 1% respectively; and if he will make a statement on the matter. [8049/18]
• 2018-02-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number and value outstanding of private dwelling home mortgages that have tracker, variable and fixed interest rates; the number and value outstanding of buy-to-let mortgages that have tracker, variable and fixed interest rates; and if he will make a statement on the matter. [6967/18]
• 2018-02-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated impact of a 1% increase in ECB interest rates on interest owed on tracker mortgages here; and if he will make a statement on the matter. [6968/18]
• 2018-02-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when the cost of insurance working group's fourth progress update on quarter four of 2017 will be published; and if he will make a statement on the matter. [6990/18]
• 2018-02-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of staff at the National Treasury Management Agency, excluding the National Asset Management Agency, who received pay in 2017 including retention payments and other benefits in bands (details supplied); the number employed by the National Treasury Management Agency at the end of 2016 and at the end of 2017; and if he will make a statement on the matter. [7108/18]
• 2018-02-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of staff at the National Asset Management Agency who received pay in 2017 in bands (details supplied); the number employed by the Agency at the end of 2016 and at the end of 2017; and if he will make a statement on the matter. [7109/18]
• 2018-02-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the State exposure to the Schuldschein bond market; if the Central Bank is gathering data in regard to credit levels here linked to this specific market; the amount of credit held in Schuldschein bonds; the amount of credit that was held in each of the past five years; the amount of credit that is held by State-supported banks; the amount of credit held by the construction sector; his views on this type of bond product; and if he will make a statement on the matter. [7433/18]
• 2018-02-08
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the regulation of penny banks here; the number of regulated penny banks in each of the years 2013 to 2017 ; his views on the future of penny banks; and if he will make a statement on the matter. [6660/18]
• 2018-02-08
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if his Department or the Central Bank gather data on trading in crypto currencies; if his Department or the Central Bank have undertaken an in-depth analysis on the technology behind crypto currencies; if crypto currencies are traded on platforms here; the number of trades in crypto currencies made here in each of the years 2013 to 2017; the value of those trades; the number of trades in a crypto currency (details supplied) made here in each of the years 2013 to 2017; the value of those trades; the value and quantity of the currency circulating here; the consumer and financial regulation that exists here in relation to crypto currencies; and if he will make a statement on the matter. [6661/18]
• 2018-02-08
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of US accounts disclosed voluntarily as part of the provision in the Finance Act 2016; the amount of tax obtained from the voluntary disclosure of US accounts; the number of US accounts found by the Revenue Commissioners that were not voluntarily disclosed to date since the deadline for disclosure in the Finance Act 2016; the penalties that have ensued; the amount recovered by the Revenue Commissioners from tax unpaid; the amount recovered through fines and penalties; and if he will make a statement on the matter. [6662/18]
• 2018-02-08
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if a detailed analysis has taken place within his Department, the NTMA and-or the Central Bank of global asset values and its impact on the economy and Government debt; the impact of the European Central Bank reducing and-or reversing its quantitative easing programme on asset values, the economy and Government debt; the impact of the ECB increasing interest rates on asset values, the economy and Government debt; the impact of the United States Federal Reserve reducing and-or reversing its quantitative easing programme on asset values, the economy and Government debt; his views on the potential for a significant correction in global asset values; and if he will make a statement on the matter. [6663/18]
• 2018-02-08
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the impact of increasing oil prices on the economy; the mechanisms in place to tackle inflation while interest rates remain low; the risks posed by increased inflation to the economy and competitiveness; and if he will make a statement on the matter. [6664/18]
• 2018-02-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position on the planned introduction of a tax on sugar-sweetened drinks as set out in the Finance Act 2017; when he plans to bring this tax into operation; the position regarding his Department's contact with the European Commission in relation to state aid; the work that has been carried out on the introduction of this tax since budget 2018; and if he will make a statement on the matter. [5478/18]
• 2018-02-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Central Bank has restrictions on the length of mortgages provided to different age cohorts of persons; if similar restrictions exist within the State-supported banks; if so, the details of such restrictions; if there is an upper limit on the age a person can be and still have a mortgage; and if he will make a statement on the matter. [5817/18]
• 2018-02-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Central Bank collects data on mortgage refusals by mortgage lenders here; if so, the most recent data for same by the reason for the rejection; and if he will make a statement on the matter. [5818/18]
• 2018-02-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount of corporation tax revenue received in 2017 from the aircraft leasing and finance industry; the number of aircraft leasing and finance companies in existence here; and if he will make a statement on the matter. [5265/18]
• 2018-02-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount of corporation tax revenue received in 2017 from digital and Internet companies; and if he will make a statement on the matter. [5266/18]
• 2018-02-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the progress State-supported banks have made on Payment Services Directive II, PSD2; the potential implications for not implementing the directive; the potential implications for non-compliance in time; and if he will make a statement on the matter. [5267/18]
• 2018-02-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the progress State-supported banks have made on the Markets in Financial Instruments Directive II, MiFID II; the potential implications for not implementing the directive; the potential implications for non-compliance in time; and if he will make a statement on the matter. [5268/18]
• 2018-02-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the value of warehoused debt for the 27,376 PDH split mortgages; the value of warehoused debt for the 2,048 BTL split mortgages; the amount of the warehoused debt owned by each of the State-supported banks; the plan or strategy in place to deal with outstanding warehoused debt; and if he will make a statement on the matter. [5269/18]
• 2018-02-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of tax appeals before the Tax Appeals Commission; the value of tax these disputes amount to; the appeals by ranges (details supplied) respectively, in tabular form; and if he will make a statement on the matter. [5270/18]
• 2018-02-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the age and value of tax appeals before the Tax Appeals Commission by ranges (details supplied) respectively, in tabular form; and if he will make a statement on the matter. [5271/18]
• 2018-02-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of new appeals brought before the Tax Appeals Commission in each month since January 2016; the number of cases concluded in each month since January 2016; and if he will make a statement on the matter. [5272/18]
• 2018-02-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of appeals before the Tax Appeals Commission that have been concluded since January 2016 that have been settled; the value of the settled; the number that have been withdrawn; the value these amounted to; the number of cases that have been heard; the value these appeals amounted to; and if he will make a statement on the matter. [5273/18]
• 2018-02-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the average timeframe it takes for a tax appeal in the Tax Appeals Commission from the submission of the appeal to its conclusion; the average timeframe it takes between a hearing being heard and the determination been made; and if he will make a statement on the matter. [5274/18]
• 2018-02-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of full-time tax commissioners working for the Tax Appeals Commission; the number of part-time commissioners; the number of all other staff both part-time and full-time working for the commission; and if he will make a statement on the matter. [5275/18]
• 2018-02-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the annual interest charged on appeals outstanding that are with the Tax Appeals Commission; if interest is paid by the Revenue Commissioners for holding money that has been determined by the Tax Appeals Commission as being wrongfully collected; if so, the annual interest rate; and if he will make a statement on the matter. [5276/18]
• 2018-01-31
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans to amend the law to exempt approved retirement funds income from PRSI similar to the way in which annuity income is exempt (details supplied); and if he will make a statement on the matter. [4940/18]
• 2018-01-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans to intervene to ensure that 100% of the cost of all outstanding claims arising from the collapse of a company (details supplied) are fully met and that former policyholders of the company are not held personally liable for claims; and if he will make a statement on the matter. [4525/18]
• 2018-01-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans for the future of a bank (details supplied) in view of the fact that he is the majority stakeholder; and if he will make a statement on the matter. [4526/18]
• 2018-01-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on the proposals by certain EU member states on changes to the way in which digital or high tech multinational companies are taxed; and if he will make a statement on the matter. [4527/18]
• 2018-01-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if progress has been made with the European Commission in securing some flexibility on the way in which one-off proceeds such as a NAMA surplus and the sale of bank shares may be used; and if he will make a statement on the matter. [4283/18]
• 2018-01-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if a review has taken place in terms of the personal injury claims paid out by the State Claims Agency; the legal costs associated with the claims paid out; the actions taken to reduce the instances leading to personal injury claims; and if he will make a statement on the matter. [4282/18]
• 2018-01-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he is satisfied with the operation of the Consumer Protection (Regulation of Credit Servicing Firms) Act 2015; his views on whether unregulated loans owners such as private equity funds should be directly regulated; and if he will make a statement on the matter. [4284/18]
• 2018-01-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of the second phase of the cost of insurance working group on employer liability and public liability; when the working group will come forward with recommendations; and if he will make a statement on the matter. [4280/18]
• 2018-01-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of cases in which the local property tax surcharge of 10% was applied; the portion and value of the 2017 local property tax receipts that have come from the 10% surcharge; the number of cases in which the local property tax deferral has been opted for; the portion and value of the 2017 local property tax receipts that have come from the 4% deferral charge; and if he will make a statement on the matter. [3950/18]
• 2018-01-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if insurance companies are permitted to remove a no claims bonus from a person's motor insurance policy in situations in which an incident has been reported by the policy holder but no claim has been made against them; and if he will make a statement on the matter. [4224/18]
• 2018-01-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if persons who are registered for VAT and pay their VAT to the Revenue Commissioners by credit card should now not incur a surcharge for this payment; and if the Revenue Commissioners, therefore, should not be passing on such a charge to persons, in view of the new EU payment services directive now in force; and if he will make a statement on the matter. [4225/18]
• 2018-01-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the date his Department officially requested advice from the Attorney General in relation to the collapse of a company (details supplied) following the decision handed down by the Supreme Court; when he expects that advice to be forthcoming; and if he will make a statement on the matter. [3568/18]
• 2018-01-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount of interest paid by consumers on credit cards in each of the years 2015, 2016 and 2017; and if he will make a statement on the matter. [2856/18]
• 2018-01-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans to provide tax incentives or State support for persons or couples wishing to downsize to a smaller property; and if he will make a statement on the matter. [2868/18]
• 2018-01-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount paid out and the number of claims the payouts related to by each agency under the aegis of his Department in respect of personal injury claims in each of the years 2010 to 2017; the number of claims that were settled outside of court in each of these years; the number of payments that were as a result of a court judgment in each of these years; the nature of the claims; and if he will make a statement on the matter. [3421/18]
• 2018-01-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position regarding the application of interest on a judgment secured by a financial institution against a person or their home; the basis for the rate that is charged; if discretion is involved in the application of the interest; and if he will make a statement on the matter. [2437/18]
• 2018-01-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of persons who have left senior management roles (details supplied) in the Central Bank in the past three years by each functional pillar, in tabular form; and if he will make a statement on the matter. [2479/18]
• 2018-01-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of relevant years experience required for senior management roles (details supplied); the way in which this compares with this period five years ago; and if he will make a statement on the matter. [2480/18]
• 2018-01-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of senior management positions that are vacant in the Central Bank compared with this period in 2013; the number of senior management positions that have a person acting in those positions rather than appointed; the way in which this compares with this period 2013; and if he will make a statement on the matter. [2481/18]
• 2018-01-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the last time payments were made out of the Insurance Compensation Fund for a case (details supplied); when the next payment out of the fund is expected; the amount of same; the number of claims that will be settled due to it; and if he will make a statement on the matter. [2482/18]
• 2018-01-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the mechanisms in place for companies and other public and private organisations that cannot obtain employer and-or public liability insurance similar to the declined insurance agreement in the motor insurance industry; and if he will make a statement on the matter. [2483/18]
• 2018-01-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the reason for the projected increase in general Government gross debt from €202.6 billion in 2017 to €208.2 billion in 2018, to €211.5 billion in 2019, to €208.2 billion in 2020 and to €209 billion in 2021; the reason for the projected increases; if they are coming from projected rises in interest rates; if they are coming from Exchequer requirements; his plans to reduce the debt; and if he will make a statement on the matter. [2485/18]
• 2018-01-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he is satisfied with the manner in which financial institutions deal with customers in situations in which a couple have separated and both their names remain on the mortgage account;; and if he will make a statement on the matter. [2632/18]
• 2018-01-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if persons that lost their tracker mortgage rate as a result of an agreed restructuring of their mortgage which involved a term extension are included in the scope of the tracker mortgage examination; and if he will make a statement on the matter. [2643/18]
• 2018-01-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the year one and full-year cost for every 1% reduction in capital gains tax and capital acquisitions tax, respectively; and if he will make a statement on the matter. [2254/18]
• 2018-01-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Central Bank has had engagement with the Office of the Director of Corporate Enforcement as part of the tracker mortgage scandal regarding possible breaches of the Companies Acts; and if he will make a statement on the matter. [2354/18]
• 2018-01-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Revenue Commissioners have discretion to approve a refund of VAT beyond the existing four year time limit in respect of VAT refunds on aids and appliances used by persons with disabilities and in which extenuating circumstances apply; and if he will make a statement on the matter. [2357/18]
• 2018-01-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his Department's forecast for house price inflation in 2018; and if he will make a statement on the matter. [54705/17]
• 2018-01-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the investments including lending made by the Ireland Strategic Investment Fund in the area of residential and non-residential property since its inception; and if he will make a statement on the matter. [54706/17]
• 2018-01-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the rules governing the practice of certain insurance firms automatically renewing a home insurance policy and taking payment from a person's bank account in the absence of receiving communication from the customer; if he plans to renew the policy; and if he will make a statement on the matter. [55010/17]
• 2018-01-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the refunds made or compensation issued by the special liquidator of Irish Bank Resolution Corporation, IBRC in respect of payment protection insurance wrongly charged by a building society (details supplied); the recourse customers and former customers have in this regard; and if he will make a statement on the matter. [55079/17]
• 2018-01-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he has made a decision to prohibit the payment of fees, commissions or non-monetary benefits to third parties, including brokers and independent financial advisors, in the provision of independent financial advice associated with the sale of certain financial products; the details of such a decision including the products it relates to and when it takes effect; and if he will make a statement on the matter. [55200/17]
• 2018-01-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if a person (details supplied) in County Cork qualifies for mortgage interest relief on the mortgage of their family home in view of the circumstances that apply. [55249/17]
• 2018-01-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position in regard to persons acquiring a vehicle by means of a personal contract plan being entitled to avail of the disabled drivers and disabled passengers scheme provided the person and the vehicle meet the relevant criteria; and if he will make a statement on the matter. [1038/18]
• 2018-01-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount of money collected by the Exchequer in each of the years from 2010 to 2017, inclusive, from excise and carbon tax on motor fuel, vehicle registration tax, VRT, motor taxation and value added tax, VAT on motor fuel and on vehicle purchases, in tabular form; the estimated impact the State’s policy of encouraging the purchase of electric vehicles will have on taxation receipts in the future; and if he will make a statement on the matter. [1477/18]
• 2018-01-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number and percentage of households here that have home insurance; and if he will make a statement on the matter. [1478/18]
• 2018-01-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if his Department has sought EU approval to proceed with the commencement of section 68 of the Finance Act 2017; when he will commence this measure; if the new measure will be retrospectively applied to qualifying transactions that take place from 1 January 2018 once the approval comes through; and if he will make a statement on the matter. [1493/18]
• 2018-01-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on whether mortgage pricing here is excessive in view of the cost of funds being enjoyed by banks; and if he will make a statement on the matter. [1685/18]
• 2018-01-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount of local property tax, LPT, liability that has been deferred by liable persons in line with the legislation to date; the number of persons who have availed of this deferral method; the amount of interest that has accrued to date in respect of LPT deferred; and if he will make a statement on the matter. [1686/18]
• 2018-01-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated impact on the public finances, including fiscal space, of the approved housing bodies sector being included on balance sheet; and if he will make a statement on the matter. [1689/18]
• 2018-01-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the progress that has been made in setting up the escrow account and the collection of relevant moneys from a company (details supplied) in respect of the state aid ruling from the European Commission; and if he will make a statement on the matter. [1690/18]
• 2017-12-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 149 of 5 December 2017, if the help-to-buy scheme applies in this instance (details supplied). [53577/17]
• 2017-12-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of legal proceedings in which he and the Attorney General are cited as the defendants (details supplied); and if he will make a statement on the matter. [53581/17]
• 2017-12-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans to compensate private pension holders that had a pension levy imposed on their pension funds for a number of years as part of the jobs initiative of 2011; if his attention has been drawn to the fact that this levy resulted in permanently reduced pensions for many current and future pensioners; and if he will make a statement on the matter. [53584/17]
• 2017-12-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 74 of 30 November 2017, if the figures given for net fiscal space for 2019, 2020 and 2021 include the changes announced in budget 2018; the amount by which they impacted on the net fiscal space from budget 2018 in the each of three years; and if he will make a statement on the matter. [53732/17]
• 2017-12-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 74 of 30 November 2017, if the figures given for net fiscal space for 2019, 2020 and 2021 include the public pay agreement; the amount by which they impacted on the net fiscal space from the public pay agreement in each of the three years; and if he will make a statement on the matter. [53733/17]
• 2017-12-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 74 of 30 November 2017, if the figures given for net fiscal space for 2019, 2020 and 2021 include the changes announced in mortgage interest relief; the amount by which they impacted on the net fiscal space from the changes in the three years; and if he will make a statement on the matter. [53734/17]
• 2017-12-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 74 of 30 November 2017, if the figures given for net fiscal space for 2019, 2020 and 2021 include indexation measures; the amount by which they impacted on the net fiscal space from indexation measures in the three years; and if he will make a statement on the matter. [53735/17]
• 2017-12-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 74 of 30 November 2017, if the figures given for net fiscal space for 2019, 2020 and 2021 include the capital envelope of €4.3 billion outlined in Exchequer capital envelopes 2018 to 2021; if these effects have been smoothed over the four years; and if he will make a statement on the matter. [53736/17]
• 2017-12-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 74 of 30 November 2017, if there are outstanding costs in relation to Irish Water that will affect the net fiscal space for 2019, 2020 and 2021; if changes made in 2017 in relation to Irish Water and water provision have been factored into the base for the net fiscal space; and if he will make a statement on the matter. [53737/17]
• 2017-12-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 74 of 30 November 2017, if demographic effects have been factored into the base for the calculation of the net fiscal space for 2019, 2020 and 2021; the amount of these effects; and if he will make a statement on the matter. [53738/17]
• 2017-12-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 74 of 30 November 2017, the way in which local property tax is accounted for in the base calculation of net fiscal space; the impact in each of the years 2019, 2020 and 2021 from local property tax; if the impact incorporates the revaluation of properties expected to take place; and if he will make a statement on the matter. [53739/17]
• 2017-12-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number and value of claims paid out by the State Claims Agency in each the past five years; the number and value of claims that were settled out of court; the number and value of claims settled as a result of a court decision; and if he will make a statement on the matter. [53740/17]
• 2017-12-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his strategies for returning each of the State-supported banks fully to the private sector; the timeframe for the full privatisation of each of the banks; the individual value of the State’s shareholding in each of the banks; the specific parameters that have to be met before further share sales take place; if he will be informing Dáil Éireann before proceeding with such sales; and if he will make a statement on the matter. [53741/17]
• 2017-12-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of entities availing of the EIIS; the number of which are private investors, SMEs and microenterprises; the average annual relief for each private investor, SME and microenterprise; the annual cost of the scheme; the number of persons employed as a direct result of the scheme; and if he will make a statement on the matter. [53742/17]
• 2017-12-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number and value of EIIS claims made each month for the past 24 months; the number and value of claims left outstanding each month for the past 24 months; the average time taken to process each claim; the way in which the EU state aid rules have affected the number of claims under the EIIS; and if he will make a statement on the matter. [53743/17]
• 2017-12-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of mortgage holders availing of mortgage interest relief, MIR; the number of mortgages availing of MIR; the cost in 2017 of MIR; and if he will make a statement on the matter. [53744/17]
• 2017-12-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of mortgage holders that will still avail of MIR on 1 January 2018 in view of the changes announced in budget 2018; the number of mortgages that will still avail of MIR; the projected cost of MIR in 2018; and if he will make a statement on the matter. [53745/17]
• 2017-12-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the annual return from ISIF in each of the years since its creation including 2017; the annual return from the global portfolio, domestic portfolio and directed portfolio respectively in each of the years; and if he will make a statement on the matter. [53746/17]
• 2017-12-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the annual cost of the research and development tax credit in each year since 2012, including 2017; the number of multinationals claiming the credit in each of these years; the taxable profits of the multinationals that claimed the research and development credit in each of these years; the number of SMEs claiming the credit in each of these years; the taxable profits of the SMEs that claimed the research and development credit in each of these years; and if he will make a statement on the matter. [53747/17]
• 2017-12-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount invested by Activate Capital in 2017; the average interest charged on the finance provided; the number of homes completed in each of the years since its creation including 2017; the way in which the rate of interest will compare to the new Home Building Finance Ireland rate; and if he will make a statement on the matter. [53748/17]
• 2017-12-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the reason for the shortfall in income tax compared with target as outlined in the November 2017 fiscal monitor; if he will provide an outturn versus target breakdown of income tax, by PAYE, self-assessment income tax, universal social charge and other classifications of income tax in 2017; and if he will make a statement on the matter. [53749/17]
• 2017-12-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of companies availing of the knowledge development box; the cost of the programme in 2016; the number of MNEs obtaining the relief in 2016; the cost of these claims; the number of MNEs that were expected to claim the relief; the number of SMEs that claimed the relief; the cost of these claims; the number of SMEs that were expected to claim the relief; and if he will make a statement on the matter. [53750/17]
• 2017-12-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of the planned wind-up of NAMA; the details of the portfolio that is remaining; the current estimate of the timeframe and the financial outturn from the wind-up of NAMA; and if he will make a statement on the matter. [53751/17]
• 2017-12-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the expected impact Brexit will have on Ireland's annual contribution to the EU budget; and if he will make a statement on the matter. [53752/17]
• 2017-12-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the gross contribution Ireland has made to the European Union budget per annum from 2010 to 2016; the estimated contribution in 2017; the net benefit or contribution made in each year, in tabular form; and if he will make a statement on the matter. [53753/17]
• 2017-12-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount of fees paid to barristers, senior and junior counsel by IBRC since the appointment of the special liquidators; the name and amount paid to each recipient; the estimated total professional fees arising from the special liquidation; and if he will make a statement on the matter. [53754/17]
• 2017-12-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Central Bank has a policy on whether bank ATM machines should dispense €10 notes to persons; the practice of retail banks here in dispensing €10 notes; if there is a policy as to whether the use of €20 notes or €50 notes are preferred in which an amount of €100, for example, is required; the breakdown of notes dispensed; and if he will make a statement on the matter. [53755/17]
• 2017-12-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of unregulated loan owners in the Irish mortgage market for private dwelling houses, PDHs, and buy-to-lets, BTLs; and if he will make a statement on the matter. [53756/17]
• 2017-12-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of SME loans owned by unregulated loan owners; the number of unregulated loan owners in the market here that own SME loans; the number of SME loans owned by unregulated loan owners that are in arrears up to 90 days, between 90 and 180 days and between 180 and 360 days; and if he will make a statement on the matter. [53757/17]
• 2017-12-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of residential mortgages here that are classified as sub-prime; the number of sub-prime lenders currently operating in the market; the value of sub prime mortgages outstanding; the rate of arrears on these mortgages; the actions specific to the sub-prime sector which are being taken to address arrears; and if he will make a statement on the matter. [53758/17]
• 2017-12-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he or the Central Bank has a record of the number of commercial loans that have been sold on by the original underwriter; if so, the details of same; if the Central Bank must be notified when a commercial loan has been sold on; his views on the fact that a commercial loan could be sold on to a competitor of the borrowers; and if he will make a statement on the matter. [53759/17]
• 2017-12-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when the central credit register will be fully operational; the steps that have been taken to date in its implementation; if personal contract plans and hire purchase agreements will be included on the register; and if he will make a statement on the matter. [53760/17]
• 2017-12-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of personal contract plan providers, PCPs, here; the number and value of PCPs currently in existence; the number and value of PCPs that are behind on their payments; and if he will make a statement on the matter. [53761/17]
• 2017-12-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of payday loan providers here; the number and value of loans outstanding to payday loan providers; the number and value of payday loans in arrears; the average interest rate on payday loans; the average interest rate on payday loans in arrears; if there are codes of conduct set out by the Central Bank; and if he will make a statement on the matter. [53762/17]
• 2017-12-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if there will be a second Finance Bill; if so, when it will be published; and if he will make a statement on the matter. [53763/17]
• 2017-12-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount owed by businesses to the Revenue Commissioners under each tax heading; the age profile of the arrears; and the steps the Revenue Commissioners are taking to engage with businesses currently struggling to meet their tax liabilities. [53764/17]
• 2017-12-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of contract outsourced staff employed at the Central Bank; the roles they perform; the daily salary of each, in tabular form; and if he will make a statement on the matter. [53765/17]
• 2017-12-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount of small and medium enterprise debt outstanding from the latest available data; the amount which is in arrears; the amount classified as non-performing; and if he will make a statement on the matter. [53766/17]
• 2017-12-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the fines greater than €100,000 imposed by the Central Bank on financial institutions over the past three years; and if he will make a statement on the matter. [53767/17]
• 2017-12-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the staffing levels in his Department by division; the staffing levels in 2015 and 2016; the number of vacancies by division; the length of time these vacancies have been open; and if he will make a statement on the matter. [53774/17]
• 2017-12-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the staffing levels in the Revenue Commissioners by functional area; the staffing levels in 2015 and 2016; the number of vacancies by functional area; the length of time these vacancies have been open; and if he will make a statement on the matter. [53775/17]
• 2017-12-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the staffing levels currently in the NTMA by functional area; the staffing levels in 2015 and 2016; the number of vacancies by functional area; the length of time these vacancies have been open; and if he will make a statement on the matter. [53776/17]
• 2017-12-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the staffing levels in the Central Bank by functional area; the staffing levels in 2015 and 2016; the number of vacancies by functional area; the length of time these vacancies have been open; and if he will make a statement on the matter. [53777/17]
• 2017-12-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number and overall value of IBRC private dwelling house, PDH, residential mortgages sold by the special liquidator; the details of each transaction including the identity of the purchaser; the number and overall value of PDH residential mortgages held by IBRC; and if he will make a statement on the matter. [53778/17]
• 2017-12-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number and overall value of IBRC buy-to-let mortgages sold by the special liquidator; the details of each transaction including the identity of the purchaser; the number and overall value of BTL mortgages held by IBRC; and if he will make a statement on the matter. [53779/17]
• 2017-12-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number and overall value of IBRC commercial loans sold by the special liquidator; the details of each transaction including the identity of the purchaser; the number and overall value of commercial loans held by IBRC; and if he will make a statement on the matter. [53780/17]
• 2017-12-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number and overall value of IBRC SME commercial loans sold by the special liquidator; the details of each transaction including the identity of the purchaser; the number and overall value of SME commercial loans held by IBRC; and if he will make a statement on the matter. [53781/17]
• 2017-12-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount received to date in respect of fees for the 2008 bank guarantee scheme and the eligible liabilities guarantee scheme; the proceeds received from the sale of banking-related assets; the value of the various shareholdings the State has in respect of banks; and if he will make a statement on the matter. [53782/17]
• 2017-12-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Central Bank has issued guidance to financial institutions for assessing loan applications on the issue of considering evidence of gambling transactions on the bank statements of persons who have applied to the institution for a loan; and if he will make a statement on the matter. [53783/17]
• 2017-12-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if following their appointment the special liquidators of IBRC changed the interest rates being charged by the bank on commercial loans; and if he will make a statement on the matter. [53784/17]
• 2017-12-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the procedure in place from the date of nationalisation and, if different, from the date of the appointment of the special liquidators for the setting and of changing of interest rates on specific commercial loans in respect of IBRC; and if he will make a statement on the matter. [53785/17]
• 2017-12-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the average interest rate charged on private dwelling house mortgages, buy-to-let mortgages, SME commercial loans and other commercial loans in IBRC’s loan book; and if he will make a statement on the matter. [53786/17]
• 2017-12-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of the special liquidation of IBRC; the details of the portfolio that is remaining; the estimated timeframe; the financial outturn from the liquidation; and if he will make a statement on the matter. [53787/17]
• 2017-12-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of rent receivers appointed to date in respect of buy-to-let properties for each of the State-supported banks; the number of buy-to-let properties affected by such appointments; the number of rent receivers expected to be appointed over the remainder of 2017; the detail of the operation of the rent receivers; the impact on the tenants concerned; his policy on the appointment of rent receiver; and if he will make a statement on the matter. [53788/17]
• 2017-12-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the gross amount of corporation tax paid in 2017 by the top ten multinational groups as measured by corporation tax paid; the proportion this represents of overall corporation tax paid in 2017; the gross amount paid by the top 20 multinational groups in 2017; the proportion this represents; and if he will make a statement on the matter. [53789/17]
• 2017-12-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the book value and estimated market value of the loan assets held by NAMA; the details by geographic area, for example, Ireland, the UK and so on; if a decision has been made to accelerate the disposal of NAMA assets; and if he will make a statement on the matter. [53790/17]
• 2017-12-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of the planned wind-up of NAMA; the details of the portfolio that is remaining; the estimated timeframe; the estimated financial outturn from the wind-up of NAMA; and if he will make a statement on the matter. [53791/17]
• 2017-12-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount and purpose of public funding that has been required to date by the credit union sector; the amount collected from credit unions by way of the levy; and if he will make a statement on the matter. [53792/17]
• 2017-12-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of applications made and accepted, respectively, for declined insurance in each month of 2017 and each year since 2014 in tabular form; and if he will make a statement on the matter. [53793/17]
• 2017-12-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of households in negative equity; his views on the implications of this for the wider economy; and if he will make a statement on the matter. [54016/17]
• 2017-12-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the staff numbers in the Central Bank in each of the years 2008 to 2017 in tabular form; and if he will make a statement on the matter. [54146/17]
• 2017-12-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of Central Bank and his Department's staff seconded to the European Central Bank; and if he will make a statement on the matter. [54147/17]
• 2017-12-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of European Central Bank on-site inspections of Irish financial institutions in 2015, 2016 and 2017; the number carried out by ECB staff; the number carried out by the Central Bank on behalf of the ECB; and if he will make a statement on the matter. [54148/17]
• 2017-12-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the reason the insurance compensation fund cannot pay more frequently than once every six months; if the restriction is in primary legislation or in regulations; the specific provision or provisions that imposes this restriction; and if he will make a statement on the matter. [53468/17]
• 2017-12-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the insurance firms licensed to sell motor insurance here whose prudential regulation is in another EU country and which are regulated here for conduct of business purposes only. [52890/17]
• 2017-12-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the person or body that is the liable party in respect of income tax relating to income being paid to a receiver in the form of rental income on residential and-or commercial property; if the liable person differs depending on whether the borrower has consented to the appointment of the receiver or the receiver has been formally appointed in line with the statutory provisions; and if he will make a statement on the matter. [53088/17]
• 2017-12-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the person or body that is the liable party in respect of the local property tax in circumstances in which a receiver has been appointed to a property; if the liable person differs depending on whether the borrower has consented to the appointment of the receiver or the receiver has been formally appointed in line with the statutory provisions; and if he will make a statement on the matter. [53089/17]
• 2017-12-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the profile of goods seized by the Revenue Commissioner at each port for non-compliance with excise obligations; the quantity, nature and estimated market value of the goods concerned; the number and value of goods successfully claimed by the owner; the fate of goods not claimed by the owner in each of the years 2012 to 2016 and to date in 2017; and if he will make a statement on the matter. [53139/17]
• 2017-12-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of tax appeals before the Tax Appeals Commission; the value of tax these disputes amount to; the appeals by the number below €10,000, between €10,000 and €50,000, between €50,000 and €1 million, between €1 million and €5 million and the number above €5 million, respectively, in tabular form; and if he will make a statement on the matter. [52359/17]
• 2017-12-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the age and value of tax appeals before the Tax Appeals Commission by those aged 0 to 1 year old, between 2 and 5 years old, between 6 and 10 years old and those more the 10 years old, respectively, in tabular form; and if he will make a statement on the matter. [52360/17]
• 2017-12-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of new appeals brought before the Tax Appeals Commission in each month since January 2016; the number of cases concluded in each month since January 2016; and if he will make a statement on the matter. [52361/17]
• 2017-12-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of appeals before the Tax Appeals Commission that have been concluded since January 2016 that have been settled; the value settled; the number that have been withdrawn; the value these amounted to; the number of cases that have been heard; the value these appeals amounted to; and if he will make a statement on the matter. [52362/17]
• 2017-12-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the average timeframe it takes for a tax appeal in the Tax Appeals Commission to take from the submission of the appeal to its conclusion; the average timeframe it takes between a hearing being heard and the determination been made; and if he will make a statement on the matter. [52363/17]
• 2017-12-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of full-time tax commissioners working for the Tax Appeals Commission; the number of part-time commissioners; the number of all other staff both part-time and full-time working for the commission; and if he will make a statement on the matter. [52364/17]
• 2017-12-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the annual interest charged on appeals outstanding that are with the Tax Appeals Commission; if interest is paid by the Revenue Commissioners for holding money that has been determined by the Tax Appeals Commission as being wrongfully collected; if so, the annual interest rate; and if he will make a statement on the matter. [52365/17]
• 2017-12-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position regarding the European VAT rules for newspapers and print media; if it is possible under the current or proposed rules to move the industry to zero rated; if it will remain the case that a country is only permitted two lower rates of VAT; and if he will make a statement on the matter. [52368/17]
• 2017-12-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans to change the law in respect of the 25% maximum tax free lump sum drawdown of certain pension schemes before 75 years of age ; the rules in this area; and if he will make a statement on the matter. [52171/17]
• 2017-12-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if a property (details supplied) in County Cork qualifies under the help-to-buy scheme. [51983/17]
• 2017-11-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of the tracker mortgage scandal; and if he will make a statement on the matter. [51247/17]
• 2017-11-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of a company (details supplied); his plans to publish the actuarial report on the liquidation of the company; when he expects to receive legal advice from the Attorney General; if he has consulted with the industry on the way in which to deal with the residual claims outstanding following the liquidation; and if he will make a statement on the matter. [51248/17]
• 2017-11-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the actions taken by the Central Bank in relation to the placing of 2,141 SME companies in the Global Restructuring Group, GRG, by a bank (details supplied); his views on whether there is scope for a formal review by the Central Bank; and if he will make a statement on the matter. [50798/17]
• 2017-11-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of the second phase of the cost of insurance working group in relation to employer liability and public liability; when the working group will come forward with recommendations; and if he will make a statement on the matter. [50796/17]
• 2017-11-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if wrongdoing occurred in relation to Irish persons or companies in view of the work undertaken by the Revenue Commissioners to determine the publication of the Paradise Papers; if it has identified particular loopholes that were availed of to legally evade tax in offshore jurisdictions; the action he has taken in relation to the State supported banks that assisted persons and companies in evading tax; and if he will make a statement on the matter. [50795/17]
• 2017-11-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on developing a public banking model here similar to the model (details supplied) in Germany; and if he will make a statement on the matter. [50799/17]
• 2017-11-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the progress made in setting up the escrow account for the money owed by a company (details supplied); when it will be established; when the Commission's decision against the State for the delay in collecting money from the company will be heard by the European Court of Justice; the scope that is there for the Commission to revoke its decision against the State if money is subsequently collected from the company; and if he will make a statement on the matter. [50797/17]
• 2017-11-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the projected figures for net fiscal space in each of the years 2019 to 2023, inclusive; and if he will make a statement on the matter. [51339/17]
• 2017-11-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the first and full-year cost of increasing the year limit for the special assignee relief programme from five to ten years; and if he will make a statement on the matter. [51340/17]
• 2017-11-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the first and full-year cost of reducing the €75,000 limit to €60,000, to €50,000 and to €40,000, respectively, for the special assignee relief programme; and if he will make a statement on the matter. [51341/17]
• 2017-11-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans to extend the special assignee relief programme to employees employed from outside the organisation rather than restricting it to employees moving within an organisation; the cost of increasing the scope of SARP; and if he will make a statement on the matter. [51342/17]
• 2017-11-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the first and full-year costs of decreasing the non-PAYE USC surcharge from 3% to 2%, to 1%, to nil, respectively; the estimated number of persons affected by such a change; and if he will make a statement on the matter. [51343/17]
• 2017-11-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of self-employed persons who will benefit from an increase in the earned income tax credit; and if he will make a statement on the matter. [51344/17]
• 2017-11-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the first and full-year cost of increasing the earned income tax credit from €950 to €1,650; and if he will make a statement on the matter. [51345/17]
• 2017-11-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the first and full-year cost of increasing the home carer tax credit from €1,100 to €2,000; and if he will make a statement on the matter. [51346/17]
• 2017-11-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated cost of reducing exit tax on life assurance policies from 41% to 39%; the estimated cost each year of linking the exit tax to DIRT reductions until they both reach 33%; and if he will make a statement on the matter. [51347/17]
• 2017-11-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated cost of creating a childcare support tax credit for parents of €2,000, €4,000, €6,000 and €8,000, respectively; and if he will make a statement on the matter. [51348/17]
• 2017-11-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the cost that is included in the fiscal space for mortgage interest relief in each year to 2021; and if he will make a statement on the matter. [51349/17]
• 2017-11-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the revenue that is included in the fiscal space for local property tax; if that is based on LPT, in view of the fact that it currently is charged; and if he will make a statement on the matter. [51350/17]
• 2017-11-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated cost of removing USC for each person earning under €60,000, €70,000, €80,000, €90,000 and €100,000, respectively; and if he will make a statement on the matter. [51351/17]
• 2017-11-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the first and full-year cost of increasing the lifetime limit for the capital gains tax entrepreneurial relief from €1 million to €15 million; and if he will make a statement on the matter. [51352/17]
• 2017-11-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the first and full-year cost of increasing the farmers' flat rate addition of between 5.4% and 6% to 6.5%; and if he will make a statement on the matter. [51353/17]
• 2017-11-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the first and full-year cost of increasing the group A capital acquisitions tax, CAT, threshold from €310,000 to €320,000, €330,000, €340,000 and €350,000; and if he will make a statement on the matter. [51354/17]
• 2017-11-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the first and full-year cost of increasing the group B CAT threshold from €32,150 to €37,150 and €42,150; and if he will make a statement on the matter. [51355/17]
• 2017-11-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the first and full-year cost of increasing the group C CAT threshold from €16,250 to €21,250 and €26,250; and if he will make a statement on the matter. [51356/17]
• 2017-11-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of an application for approval from the Revenue Commissioners for a legacy pension for a person (details supplied) in County Cork to be transferred in order to allow the setting up of a personal retirement bond. [50476/17]
• 2017-11-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if there is an obligation on the financial service provider to inform persons it plans to unveil a new product or enhance an existing product, both of which would be very beneficial to the person concerned in circumstances in which a person is making a significant decision on same; and if he will make a statement on the matter. [50478/17]
• 2017-11-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the sale of the entire National Asset Management Agency, NAMA, development at a location (details supplied) is being conducted in an open market basis with competitive tendering; if not, the reason for not conducting the sale on an open market basis; the amount NAMA has invested in the property to date at this location through development funding or other means; the residual value of the site with planning permission; NAMA's disposal strategy; the steps that have been taken in the sales process to date; if a special purchaser has been identified as occurred in respect of other NAMA transactions; the extent of profit or loss the State will make on the project; the decisions of the NAMA board in respect of this asset; and if he will make a statement on the matter. [50518/17]
• 2017-11-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on the fact that certain banks in recent years forced loan guarantors (details supplied) to take out life insurance policies in respect of a mortgage for another family member; and if he will make a statement on the matter. [50671/17]
• 2017-11-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 67 of 16 November 2017, the penalties that will now apply to persons who come forward with a declaration after the 4 May 2017 deadline; and if he will make a statement on the matter. [49817/17]
• 2017-11-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 67 of 16 November 2017, the role of financial institutions regulated here in providing information to the Revenue Commissioners in respect of offshore income sources and assets; and if he will make a statement on the matter. [49818/17]
• 2017-11-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the contact with a company (details supplied) including details of meetings held and correspondence exchanged since 1 September 2017 in respect of the collection of the money due under the EU state aid rules; the position on this issue; and if he will make a statement on the matter. [49819/17]
• 2017-11-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the Central Bank's role in monitoring the methodology used by bank lenders, non-bank lenders and unregulated lenders to calculate mortgage arrears; the enforcement powers the Central Bank has relating to the miscalculating of mortgage arrears; the steps that the Central Bank has taken regarding the apparent miscalculation of mortgage arrears by (details supplied); and if he will make a statement on the matter. [49838/17]
• 2017-11-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Central Bank has undertaken reviews or investigations relating to the miscalculation of mortgage arrears in individual lenders or in the industry as a whole; the number of investigations that have taken place; the outcomes of those investigations; and if he will make a statement on the matter. [49839/17]
• 2017-11-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of cases taken to the Financial Services Ombudsman in each of the past four years regarding the miscalculation of mortgage arrears, the number that were found in favour of the borrower; the number that were found in favour of the lender; and if he will make a statement on the matter. [49840/17]
• 2017-11-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if legal proceedings have been taken place against the borrowers involved in the apparent miscalculation of mortgage arrears; if the borrowers have lost homes; and if he will make a statement on the matter. [49841/17]
• 2017-11-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Central Bank has authority to investigate and impose a fine on an unregulated loan owner in the event that the loan owner has miscalculated the amount of mortgage arrears a borrower faces; when the function of calculating mortgage arrears lies with the unregulated loan owner and not the regulated credit servicing firm; and if he will make a statement on the matter. [49842/17]
• 2017-11-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans to publish the actuarial report on the liquidation of a company (detail supplied); the estimate of the number of former policyholders of the company who could be made personally liable for outstanding claims; and if he will make a statement on the matter. [49843/17]
• 2017-11-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the progress on the motor insurance compensation framework; the progress of legislation to protect policyholders and claimants in the event of a liquidation of a freedom of service insurance company; the extra protections that have been established since the Supreme Court decision on a company (detail supplied); and if he will make a statement on the matter. [49844/17]
• 2017-11-23
  VOTE
  Finance Bill 2017 · 9 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

  • ~ abstained on the motion motion passed · 45–24
  • ~ abstained on an amendment to the bill motion failed · 24–45
  • ~ abstained on an amendment to the bill motion failed · 23–48
  • ~ abstained on an amendment to the bill motion failed · 30–49
  • ~ abstained on an amendment to the bill motion failed · 29–49
  • ~ abstained on an amendment to the bill motion failed · 35–49
  • ~ abstained on an amendment to the bill motion failed · 38–52
  • ~ abstained on 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 · 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

  • ~ abstained on an amendment to the bill motion failed · 34–51
  • ~ abstained on an amendment to the bill motion passed · 51–34
  • ~ abstained on an amendment to the bill motion failed · 38–49
• 2017-11-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 266 of 7 November 2017 and without disclosing any information pertaining to any individual institution, if the Central Bank has received complaints or carried out an investigation into business loans in which the person is of the view that they were wrongly removed from an interest rate linked to EURIBOR or were denied the option of reverting to a rate linked to EURIBOR following a period on a fixed rate; and if he will make a statement on the matter. [48688/17]
• 2017-11-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position regarding an application for a tax clearance certificate by the estate a person (details supplied). [48934/17]
• 2017-11-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he will respond to a matter raised in correspondence (details supplied) concerning the help-to-buy scheme. [49267/17]
• 2017-11-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of persons claiming tax relief on third level tuition fees; the cost of the relief for each complete tax year since 2010, in tabular form; and if he will make a statement on the matter. [49313/17]
• 2017-11-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position in circumstances when the payment of inheritance tax becomes due by a person living here who is benefitting from an inheritance in respect of the estate of a person in the UK; if his attention has been drawn to the fact that in some cases the tax falls due before the deceased's estate has been administered; and if he will make a statement on the matter. [49364/17]
• 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

  • ~ abstained on an amendment to the bill motion failed · 28–52
• 2017-11-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if there are stamp duty reliefs on the transfer of business assets within a family; and if he will make a statement on the matter. [48524/17]
• 2017-11-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount collected by the Revenue Commissioners under the compliance initiative announced in budget 2017; the interest and penalties that have been applied, in aggregate form; the number of disclosures that were made in respect of each offshore jurisdiction; the nature of the tax evasion captured by the initiative, in tabular form; and if he will make a statement on the matter. [48644/17]
• 2017-11-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the work the Revenue Commissioners are carrying out in respect of the information revealed by the leaking of the Paradise Papers; and if he will make a statement on the matter. [48645/17]
• 2017-11-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of the 6,000 new cases identified by a bank (details supplied) that were buy-to-let mortgages; the number that were primary dwelling house mortgages; the number that led to mortgage arrears cases; and the number that led to the loss of the home. [48648/17]
• 2017-11-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the interest projected to be earned from the bonds issued by the Central Bank to fund the wind down of Anglo Irish Bank in each of the years 2017 to 2021; the impact this will have on Central Bank profits; the impact this will have on Exchequer revenue and the fiscal position of the State; and if he will make a statement on the matter. [48649/17]
• 2017-11-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the interest rate earned on the bonds issued by the Central Bank to fund the wind down of Anglo Irish Bank promissory notes; the interest rate on the new national debt issued to fund the purchase by the NTMA of the promissory notes from the Central Bank; and if he will make a statement on the matter. [48650/17]
• 2017-11-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of vacancies in each functional area of the Central Bank; the percentage that vacancy rate represents of the staffing allocation for that function in tabular form for each vacancy; the date from which the position has been vacant; and if he will make a statement on the matter. [47640/17]
• 2017-11-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Revenue's Commissioners online Vehicle Registration Tax, VRT, calculator is the subject of an independent audit; if his attention has been drawn to the apparent inconsistencies in the amount of VRT calculated; the recourse a person has in the event he or she is of the view the calculator is incorrect; and if he will make a statement on the matter. [47648/17]
• 2017-11-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if his attention has been drawn to the fact that in respect of commercial fleet insurance policies, including for taxis, a person's driving record is not recognised if they are not a named driver on the policy; if his attention has been further drawn to the impact this has for persons; and if he will make a statement on the matter. [47649/17]
• 2017-11-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the value of intangible assets onshored here for each of the years 2012 to 2016 and to date in 2017; and if he will make a statement on the matter. [48137/17]
• 2017-11-09
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of the proceedings of the liquidation of a company (details supplied); the number of persons affected by same; the amount owed to them; the funds available for distribution at the time of the liquidation; and if he will make a statement on the matter. [47397/17]
• 2017-11-09
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of persons who have been paid in full out of the total number of persons affected by the liquidation of a company (details supplied); the number who have been paid partially; the number who have not been paid at all; the amount that has been paid out to persons as part of the liquidation; when he expects the liquidation to be complete; and if he will make a statement on the matter. [47398/17]
• 2017-11-09
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the cost to date of professional and liquidation fees from the liquidation of a company (details supplied); the cost he expects from the liquidation; and if he will make a statement on the matter. [47399/17]
• 2017-11-09
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Central Bank has a role in the liquidation of a company (details supplied); if it has been consulted since the liquidation has commenced; and if he will make a statement on the matter. [47400/17]
• 2017-11-09
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of mortgage restructures by restructure type for both PDH and BTL mortgages in tabular form; the number under each restructure type restructured by regulated financial institutions, retail credit firms and unregulated loan owners; and if he will make a statement on the matter. [47411/17]
• 2017-11-09
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of mortgages owned by a company (details supplied); the credit-servicing firms it uses for these mortgages; the number of these mortgages that are currently deemed by the Central Bank as being restructured; and if he will make a statement on the matter. [47412/17]
• 2017-11-09
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Central Bank is satisfied that a company (details supplied) is acting in compliance with the code of conduct on mortgage arrears and the mortgage arrears resolution process; and if he will make a statement on the matter. [47413/17]
• 2017-11-09
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the reason the tax-relief-at-source history from the Revenue Commissioners shows the loan of persons was owned by a certain firm (details supplied) when the loan was transferred from its previous lender in 2012; and if he will make a statement on the matter. [47414/17]
• 2017-11-09
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of mortgage accounts identified in each bank as part of the tracker mortgage examination that involve both current or former employees of that bank; the number that have been restored to the correct rate and that have received redress and compensation, in tabular form; if this is included in the examination; and if he will make a statement on the matter. [47550/17]
• 2017-11-09
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when offshore operations commenced in each of the State supported banks; when operations ceased in these institutions; and if he will make a statement on the matter. [47597/17]
• 2017-11-09
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if offshore operations exist at present in the State supported banks; if so, the number of accounts involved; the amount of deposits held; and if he will make a statement on the matter. [47598/17]
• 2017-11-09
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of deposit accounts held offshore by a bank (details supplied) in each year since the commencement of offshore operations; the value of these deposits in each year; and if he will make a statement on the matter. [47599/17]
• 2017-11-09
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if a bank (details supplied) acceded to requests from the Revenue Commissioners for data held in the Isle of Man and Jersey; the outcome of the Revenue Commissioners' investigation that commenced in 2004; if tax was recovered as a result of this investigation; if so, the amount recovered; and if he will make a statement on the matter. [47600/17]
• 2017-11-09
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position regarding current investigations being undertaken by the Revenue Commissioners in respect of offshore accounts; if current investigations involve the State supported banks; if so, the banks involved; and if he will make a statement on the matter. [47601/17]
• 2017-11-09
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if as a shareholder in State supported banks he or his predecessor's attention was drawn to offshore operations within these banks; the actions taken subsequently to stop the operations; and if he will make a statement on the matter. [47602/17]
• 2017-11-09
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if it is against the law to move data from Ireland to another jurisdiction specifically to hide data from the Revenue Commissioners; when this law was introduced; if they are retrospective in nature; if the Revenue Commissioners will commence further investigations as a result of papers (details supplied); and if he will make a statement on the matter. [47603/17]
• 2017-11-09
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on Ireland's role in structures that allow corporations to reduce their tax bill in view of the release of papers (details supplied); his views on the impact on Ireland's reputation; his plans to review current structures to prevent such practices; and if he will make a statement on the matter. [47604/17]
• 2017-11-09
  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 for the motion motion passed · 7–1
  • ✗ voted to reject an amendment to the bill motion passed · 3–3
• 2017-11-08
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if a person who buys a newly built house as a first-time buyer from a company under a NAMA-approved receiver and the company is not on the Revenues Commissioners' list of qualified contractors for the purposes of the help-to-buy scheme has recourse in this regard; and if he will make a statement on the matter. [47194/17]
• 2017-11-08
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Central Bank has a policy on whether ATM machines should dispense €10 notes to persons; the position regarding the practice of retail banks in relation to dispensing €10 notes; if there is a policy on whether the use of €20 notes or €50 notes is preferred in cases in which an amount of €100 is required by a person; the data on the denominations of notes dispensed; and if he will make a statement on the matter. [47218/17]
• 2017-11-08
  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 add an amendment to the bill motion passed · 4–3
• 2017-11-07
  PQ
  Asked Taoiseach

  Deputy Michael McGrath asked the Taoiseach the due diligence that took place in his Department before the strategic communications unit was set up; and the number of meetings that were held with the Department of Finance. [46664/17]
• 2017-11-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of vacancies that remain to be filled in the Central Bank; the length of times these vacancies have been open; the different departments these vacancies are in; if the Central Bank has communicated concerns on its ability to deal with the influx of firms resulting from Brexit; if the Central Bank is of the view it will lose vital staff as a result of the Brexit influx; and if he will make a statement on the matter. [45631/17]
• 2017-11-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he will address a matter (details supplied); and if he will make a statement on the matter. [45644/17]
• 2017-11-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if matters raised in correspondence (details supplied) have been examined; and if he will make a statement on the matter. [45647/17]
• 2017-11-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position regarding an application for approval from the Revenue Commissioners for a legacy pension for a person (details supplied) in County Cork to be transferred to allow the setting up of a personal retirement bond. [45727/17]
• 2017-11-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on whether the break in the link between the exit tax and DIRT on savings products could result in a reduced intake between the two taxes overall; and if he will make a statement on the matter. [46222/17]
• 2017-11-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans to promote optimal tax collection as it relates to the exit tax and DIRT (details supplied); and if he will make a statement on the matter. [46223/17]
• 2017-11-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the potential for a reduction in the exit tax in line with DIRT to result in higher net Exchequer returns over the long term as a result of more customers opting for investments over deposits with very low interest rates has been considered; and if he will make a statement on the matter. [46224/17]
• 2017-11-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated or actual existing principal dwelling home mortgages by fixed rate, tracker rate and variable, managed variable or loan to value variable rate; and if he will make a statement on the matter. [46424/17]
• 2017-11-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if there are applications with the Central Bank for a banking licence for retail banking services; if so, the number of applications with the Central Bank; the amount of time it takes to receive a banking licence from the initial application; and if he will make a statement on the matter. [46537/17]
• 2017-11-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the reason why persons who previously bought a home in another jurisdiction but not in Ireland are not regarded as first time buyers here for the purposes of the help to buy scheme or under the Central Bank mortgage deposit rules; and his views on whether this is acting as a deterrent for some persons who may now wish to return here. [46841/17]
• 2017-11-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of resolving the outstanding claims associated with a company (details supplied); the position on the liquidation of the company; the estimated shortfall in November 2017; the payouts made by the Insurance Compensation Fund to date; the authorisation date of the next ICF payments; and if he will make a statement on the matter. [46884/17]
• 2017-11-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if NAMA owns properties in an area (details supplied); if so, the details; if the agency has plans to dispose of these properties in the foreseeable future; and if he will make a statement on the matter. [46893/17]
• 2017-11-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the eligibility criteria for self-builds under the help-to-buy scheme; the reason why the market value of the home is used rather than the cost of building that home; and if he will make a statement on the matter. [46915/17]
• 2017-11-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of persons that fell into arrears on their mortgages as a result of being wrongly denied a tracker mortgage rate or as a result of being on a less favourable tracker rate, by each of the 15 lenders included in the Central Bank's examination of tacker mortgage-related issues, or the aggregate data if details are not available; and if he will make a statement on the matter. [46998/17]
• 2017-11-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if persons whose credit record has been affected by being wrongly denied a tracker mortgage rate or as a result of being on a less favourable tracker rate have been notified of this fact; the steps that are being taken to address this problem; and if he will make a statement on the matter. [46999/17]
• 2017-11-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the details of the independent appeals panel established to examine tracker mortgage issues; the membership of the appeals panel; the number of cases dealt with by the panel to date in 2017 for each of the fifteen lenders included in the Central Bank's examination of tracker mortgage related issues; and if he will make a statement on the matter. [47000/17]
• 2017-11-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the range of compensation as a percentage of redress available to persons affected for each of the 15 lenders included in the Central Bank's examination of tracker mortgage-related issues; the minimum and maximum percentage compensation for same; and if he will make a statement on the matter. [47001/17]
• 2017-11-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of persons estimated to have lost their property, private dwelling homes and buy-to-let as a result of being wrongly denied a tracker mortgage rate or as a result of being on a less favourable tracker rate; the steps that have been taken to assist these persons for each of the fifteen lenders included in the Central Bank's examination of tracker mortgage related issues; and if he will make a statement on the matter. [47002/17]
• 2017-11-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the policy position in regard to the taxation treatment when a person wishes to pass on a non-farming business to adult children; and if he will make a statement on the matter. [47007/17]
• 2017-11-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if banks are permitted to rely on certain social welfare income in considering an application for a mortgage to purchase a principal dwelling house; and if he will make a statement on the matter. [47015/17]
• 2017-11-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Central Bank has received complaints or carried out investigations in relation to business loans in which the person is of the view they were wrongly removed from an interest rate linked to Euribor or were denied the option of reverting to a rate linked to Euribor following a period on a fixed rate; and if he will make a statement on the matter. [47039/17]
• 2017-11-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if each of the 15 lenders included in the Central Bank's examination of tracker mortgage-related issues will provide details of the amount of money provided to affected borrowers for independent professional advice; if the amount or allowance provided for such advice is relative to the amount of redress involved in each case; if it is a fixed amount irrespective of the amount of redress; and if he will make a statement on the matter. [47055/17]
• 2017-11-07
  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 · 4–2
• 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

  • ~ abstained on the motion motion passed · 55–44
• 2017-10-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the nature of his planned engagement with the banks in respect of the Central Bank tracker mortgage examination; and if he will make a statement on the matter. [44937/17]
• 2017-10-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the progress made in setting up the escrow account for the money owed by a company (details supplied); the timeframe for the establishment of the account; the timeframe for the first payment to be made to the account; the fines that are likely to be imposed on the State for failing to comply with the Commission’s decision; and if he will make a statement on the matter. [44938/17]
• 2017-10-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans to establish Home Building Finance Ireland, HBFI; the expected timeframe for it to be operational; the number of homes he expects it to fund; the terms and conditions that will apply to the loans; and if he will make a statement on the matter. [44939/17]
• 2017-10-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he has engaged with farming representative organisations in respect of the change in stamp duty announced in budget 2018; if consideration has been given to alterations to the young farmer stamp duty relief and consanguinity relief; and if he will make a statement on the matter. [44696/17]
• 2017-10-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the work that the Revenue Commissioners are undertaking in preparation for Brexit; the arrangements being considered for the Border area in view of the likelihood of the UK leaving the customs union; and if he will make a statement on the matter. [44695/17]
• 2017-10-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the steps that will be taken to ensure the attention of all persons is drawn to their rights regarding insurance claims arising from Storm Ophelia; his plans to engage with the insurance industry to ensure that the storm is not used as a cover for further increases in household and business insurance premiums; and if he will make a statement on the matter. [44697/17]
• 2017-10-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of the second phase of the cost of insurance working group on employer liability and public liability; the timeframe for the working group to come forward with recommendations; and if he will make a statement on the matter. [44693/17]
• 2017-10-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Revenue Commissioners have investigated allegations of certain practices in the poultry sector that led to a systematic excess of flat rate addition payments to farmers over VAT incurred on their inputs; if the Revenue Commissioners have found evidence of wrongdoing; and if he will make a statement on the matter. [44694/17]
• 2017-10-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 151 of 27 June 2017, if progress has been made in discussions with Brazil on its decision in September 2016 to add Ireland to its tax blacklist; and if he will make a statement on the matter. [44827/17]
• 2017-10-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the debt-to-GDP targets in each of the years 2018 to 2023, in tabular form; and if he will make a statement on the matter. [45013/17]
• 2017-10-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated net fiscal space less budget 2018 carryover costs and Public Service Stability Agreement costs per annum in 2019 to 2021, inclusive, in tabular form; and if he will make a statement on the matter. [45014/17]
• 2017-10-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the EU budget contribution Ireland has made in each of the years 2011 to 2017; the estimated contributions for each of the years 2018 to 2021; and if he will make a statement on the matter. [45015/17]
• 2017-10-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the projects to sell loans currently in operation in each of the State supported banks; the name of each project; if the loans are performing or non-performing; the type of loan in each project; the face value of the loans in each project; the progress of these projects in terms of selling them; and if he will make a statement on the matter. [44445/17]
• 2017-10-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 111 of 3 October 2017, the average interest rate on the loans advanced by NAMA to developers; and if he will make a statement on the matter. [44446/17]
• 2017-10-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated tax revenue that will be generated by increasing stamp duty on commercial property from 2% to 6%; if the estimate was based on current 2017 volume; if it is assumed that 2018 sales volumes will equal 2017 volumes; and if he will make a statement on the matter. [44052/17]
• 2017-10-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the organisation which will be underwriting loans for home building finance Ireland, either HBFI itself or NAMA; the way in which NAMA and HBFI will interact; if HBFI has flexibility to provide different types of finance from guarantees to mezzanine finance; if it is strictly confined to providing loans; and if he will make a statement on the matter. [44054/17]
• 2017-10-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the percentage of the funding of residential construction projects home building finance Ireland, HBFI, will provide; if there is an upper limit on the amount it can provide; the restrictions in place in terms of collateral needed for projects; and if he will make a statement on the matter. [44055/17]
• 2017-10-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the qualifying characteristics needed for a builder or a developer to obtain finance from home building finance Ireland, HBFI; the protections put in place to prevent HBFI crowding out funding from alternative sources; and if he will make a statement on the matter. [44056/17]
• 2017-10-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the expected cost of funding charged on the loans home building finance Ireland, HBFI, will provide; the way in which the 2,000 houses per year estimate for HBFI was established; the way in which the 6,000 estimate was established; and if he will make a statement on the matter. [44057/17]
• 2017-10-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the details of the Brexit fund announced on budget day; the type of loans it will provide; the way in which companies qualify for assistance; the rate which will be charged on the funding provided; the organisation that will undertake the underwriting of loans; and if he will make a statement on the matter. [44058/17]
• 2017-10-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the details of the proposed transfer of €1.5 billion from the Ireland Strategic Investment Fund, ISIF, to the rainy day fund; if this is additional to the anticipated €500 million per year to be invested from fiscal space; the amount anticipated to be in the rainy day fund at the end of 2021; the closing date for submissions on the consultation; and if he will make a statement on the matter. [44059/17]
• 2017-10-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the qualifying requirements for employees who will avail of the key employee engagement programme, KEEP; the qualifying requirements for a company availing of KEEP; when he expects state aid approval from the European Commission; if the Commission has provided preliminary approval of the scheme; if he anticipates issues from the European Commission relating to state aid rules; and if he will make a statement on the matter. [44060/17]
• 2017-10-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when he expects the new Brexit fund to be up and running; when he expects the fund to commence lending; if this fund has been given State aid approval by the European Commission; the way in which he expects the Brexit fund to be compliant with State aid rules; and if he will make a statement on the matter. [44061/17]
• 2017-10-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when he expects the HBFI to be up and running; when he expects the fund to commence lending; if the scheme has been given state aid approval by the European Commission; the way in which he expects the HBFI to be compliant with state aid rules; if he expects the HBFI to be affected by the state aid complaint already in process on NAMA; and if he will make a statement on the matter. [44062/17]
• 2017-10-10
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the action he is taking at EU level to promote the need for persons living in one EU Member State to be allowed to purchase financial services products such as home loans and business loans from financial institutions based in other EU Member States; and if he will make a statement on the matter. [42280/17]
• 2017-10-10
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the percentage of transactions in retail outlets across the country in which persons pay with a debit or credit card; the arrangements in relation to the transaction fees that apply to the retailers facilitating such electronic transactions; and if he will make a statement on the matter. [42282/17]
• 2017-10-10
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the legacy losses outstanding from a tax perspective in banks (details supplied); the length of time into the future these losses can be carried forward to reduce tax; if an analysis has been carried out on the effect on the banks of restricting the losses that can be brought forward; and if he will make a statement on the matter. [42308/17]
• 2017-10-10
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the steps his Department and the Revenue Commissioners have taken in order to be prepared for the introduction of a sugar tax in 2018; and if he will make a statement on the matter. [42433/17]
• 2017-10-10
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the level of uptake to date on the improved CGT entrepreneur relief introduced in Budget 2017; and if he will make a statement on the matter. [42434/17]
• 2017-10-10
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he has received the approval of the European Commission for the introduction of a share based incentive scheme; and if he will make a statement on the matter. [42435/17]
• 2017-10-10
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the work that has been done since the announcement in budget 2017 on the possible introduction of a VAT compensation scheme for registered charities; and if he will make a statement on the matter. [42436/17]
• 2017-10-10
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the excise duty on tobacco products collected in each of the years 2014 to 2016; the estimated amounted to be collected in 2017; and if he will make a statement on the matter. [42437/17]
• 2017-10-10
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of approved applications under the help-to-buy scheme to date in 2017; the estimated cost of the scheme in 2017; and if he will make a statement on the matter. [42438/17]
• 2017-10-10
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated amount to be collected in 2017 from the compliance measures specified in the summary of budget measures 2017; and if he will make a statement on the matter. [42439/17]
• 2017-10-10
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the cost of regulation in the Central Bank per year in the past five years; the portion of these costs obtained from levies on financial institutions; his plans for the funding model for regulation at the Central Bank; and if he will make a statement on the matter. [42440/17]
• 2017-10-10
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he has received approval from the European Commission to reform NAMA in order to allow it to develop social and affordable housing on State-owned land; and if he will make a statement on the matter. [42444/17]
• 2017-10-10
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the State's final structural deficit in percentage terms in 2016; and if he expects changes at this point. [42445/17]
• 2017-10-03
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the detail of the Central Bank inquiry into a building society (details supplied) currently under way; the work that has been done to date; the costs incurred to date; and if he will make a statement on the matter. [41281/17]
• 2017-10-03
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he will address a query raised in correspondence by a person (details supplied) in County Cork regarding the help-to-buy scheme. [41315/17]
• 2017-10-03
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when the State is required to achieve its medium-term budgetary objective of a structural deficit of not greater than 0.5% under the domestic and EU fiscal rules; and if he will make a statement on the matter. [41786/17]
• 2017-09-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the policy position in respect of index linking income tax bands; the costing for index linking income tax bands from 2018; and if he will make a statement on the matter. [41151/17]
• 2017-09-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the average and maximum capital provided by each of the State-funded banks for residential construction projects; and if he will make a statement on the matter. [41191/17]
• 2017-09-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the average interest rate charged by a company (details supplied) for the funding of residential construction projects, including projects to build social and affordable housing; if the company utilises development management agreements; and if he will make a statement on the matter. [41192/17]
• 2017-09-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the compensation percentages offered by each of the lenders involved in the Central Bank's tracker mortgage investigation; if these rates differ for buy-to-lets; if so, the amount by which the rates differ; if payment for independent financial advice is conditional on the borrower obtaining advice; and if he will make a statement on the matter. [41193/17]
• 2017-09-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number and value of claims remaining outstanding from the liquidation of a company (details supplied); the number of persons who have received compensation from the insurance compensation fund, ICF, since the Supreme Court decision on the matter; the average proportion of the total claims these persons received from both the liquidation process and the ICF; and if he will make a statement on the matter. [41194/17]
• 2017-09-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position regarding contact between the Government and the European Commission relating to the illegal state aid complaint made to the Commission by property developers in respect of NAMA; if his Department has provided all information requested by the Commission; when he expects an outcome to the complaint; and if he will make a statement on the matter. [41195/17]
• 2017-09-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the definition of an income tax case, for example, if it includes all persons in receipt of taxable income with regard to the Revenue Commissioners budget 2018 ready reckoner; and if he will make a statement on the matter. [40298/17]
• 2017-09-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the interest rate banks (details supplied) apply to the warehouse portion of a split mortgage; and if he will make a statement on the matter. [40299/17]
• 2017-09-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimates of VAT foregone in 2016 and to date in 2017 by online retailers from outside the EU that sell online through companies (details supplied); the actions taken by his Department and the Revenue Commissioners to prevent this; and if he will make a statement on the matter. [40071/17]
• 2017-09-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of households that have paid local property tax in 2016; the number of households that have not paid; the number of houses in each band; the local property tax rates applied in each local authority, in tabular form; and if he will make a statement on the matter. [40072/17]
• 2017-09-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount of moneys used to recapitalise Irish banks specifically for the purpose of dealing with owner-occupier and buy-to-let mortgage debt; and if he will make a statement on the matter. [39107/17]
• 2017-09-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of resolving the outstanding claims associated with a company (details supplied); and if he will make a statement on the matter. [39279/17]
• 2017-09-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of applications received under the employment and investment incentive scheme in each year of its existence; the number of applications approved and refused respectively; the number in which decisions are still awaited; the amount invested each year; the average turnaround time for a decision from the Revenue Commissioners; and if he will make a statement on the matter. [39549/17]
• 2017-09-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the instances in which customer data was lost or misplaced by banks (details supplied); if such instances were referred to the Data Protection Commissioner; the policy of each bank on employees travelling with printed documents containing personal and confidential information relating to customers; and if he will make a statement on the matter. [39759/17]
• 2017-09-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if banks (details supplied) allow their existing mortgage customers on a variable interest rate linked to their loan-to-value ratio or on a loan-to-value interest rate to move down to a lower loan-to-value band on the basis of an up-to-date valuation of their home and, therefore, benefit from the lower interest rate associated with that lower loan-to-value band. [39904/17]
• 2017-09-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position regarding the par value of the remaining loans held by NAMA; the number of employees NAMA has; and if he will make a statement on the matter. [39907/17]
• 2017-09-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the redundancy scheme operated by NAMA; the number of staff that availed of the redundancy scheme; the overall cost to the agency; and if he will make a statement on the matter. [39908/17]
• 2017-09-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number and percentage of income earners and income tax cases that pay the different rates of income tax; the number and percentage of income earners and income tax cases that pay the different rates of USC, in tabular form; and if he will make a statement on the matter. [39913/17]
• 2017-09-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the reason tax relief cannot be claimed in respect of payments made by a parent under a deed of covenant in favour of his or her permanently incapacitated child; his plans to review this provision; and if he will make a statement on the matter. [37234/17]
• 2017-09-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the NTMA has a role in advising or influencing the rate of disposal by the Central Bank of the Government bonds that replaced the Anglo Irish Bank promissory note; and if he will make a statement on the matter. [37306/17]
• 2017-09-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of appeals that have been made to the customers appeals panel section regarding a bank (details supplied), in view of the tracker mortgage issue; the number which have been fully upheld, partially upheld and totally dismissed respectively; and if he will make a statement on the matter. [37326/17]
• 2017-09-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the Central Bank policy on banks providing bridging finance to elderly persons wishing to downsize to another property; if his attention has been drawn to the fact that such persons, many of whom have very significant positive equity, have to sell their home before they can purchase a smaller, more suitable property and that this is acting as a deterrent to them proceeding; and if he will make a statement on the matter. [37952/17]
• 2017-09-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to the changes to the section 110 tax structure introduced in the Finance Act 2016, if property funds that purchase residential and commercial loans from NAMA and banks operating here will no longer be able to avail of this structure in respect of the profits earned on the holding of such loans; and if he will make a statement on the matter. [37955/17]
• 2017-09-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to the changes to the section 110 tax structure introduced in the Finance Act 2016, if he will state the definition of a bona fide use of the section 110 tax structure in keeping with the original intention behind the establishment of the structure for securitisation purposes; and if he will make a statement on the matter. [37956/17]
• 2017-09-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if it is Central Bank policy that the banks should record all telephone conversations between members of staff and the banks' customers; the current policy of banks (details supplied) in this regard; the length of time such recordings should be retained for; and if he will make a statement on the matter. [38248/17]
• 2017-09-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of branches in each of the State-supported banks that do not accept coins as lodgements; the policies each of the State-supported banks have in relation to the receipt of coins; the statutory role of his Department and the Central Bank in relation to this area; and if he will make a statement on the matter. [39012/17]
• 2017-09-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of the 419,400 mortgages in receipt of mortgage interest relief that are in the 2004 to 2008 30% cohort and in the 2009 to 2012 15% cohort; and if he will make a statement on the matter. [39014/17]
• 2017-09-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of couples in receipt of the higher ceilings of the 2004 to 2008 30% cohort in receipt of mortgage interest relief; the number that are single persons in receipt of lower ceilings; if he will provide the same data for the 2009 to 2012 15% cohort; and if he will make a statement on the matter. [39015/17]
• 2017-09-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to the escrow fund set up for the European Commission’s decision regarding a company (details supplied), if the fund earns a return over time from interest and or capital gain, whether the company or the State entity will receive that return; if, in the event of the State receiving a return, it will be deemed to be a financial transaction; and if he will make a statement on the matter. [39016/17]
• 2017-09-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the annual cost of reducing the seven-year capital gains tax exemption under section 604A to five years and four years, respectively; and if he will make a statement on the matter. [39017/17]
• 2017-09-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the first and full year cost of increasing the year limit for the special assignee relief programme from five years to ten years; and if he will make a statement on the matter. [39018/17]
• 2017-09-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the first and full year cost of reducing the €75,000 limit to €60,000, €50,000 and €40,000, respectively, for the special assignee relief programme; and if he will make a statement on the matter. [39019/17]
• 2017-09-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans to extend the special assignee relief programme, SARP, to employees employed from outside an organisation rather than restricting it to employees moving within an organization; the cost of increasing the scope of SARP; and if he will make a statement on the matter. [39020/17]
• 2017-09-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the first year and full year costs of decreasing the non-PAYE USC surcharge from 3% to 2.5%; the number of persons affected by such a change; and if he will make a statement on the matter. [39021/17]
• 2017-09-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of self-employed persons that will benefit from an increase in the earned income tax credit; and if he will make a statement on the matter. [39022/17]
• 2017-09-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the first year and full year cost of decreasing VRT for category B motor caravans and motor homes from 13.3% to 6.65% and to 0%, respectively; and if he will make a statement on the matter. [39023/17]
• 2017-09-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans to reimburse persons for private property valuations with a decrease in property tax in view of the fact that property valuations have increased nationally; and if he will make a statement on the matter. [39024/17]
• 2017-07-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of the transposition of EU Directive 2016/97 on insurance distribution; the way in which each of the discretions allowed will be handled; his plans to ban commission in respect of IBIPs that are sold on the basis of independent advice; if the definition of the term "independent" in this context will be clarified; if the difference between MiFID products and products falling under the IDD will be addressed; and if he will make a statement on the matter. [35045/17]
• 2017-07-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on a matter raised in correspondence concerning a loan sale by NAMA (details supplied). [35070/17]
• 2017-07-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of vacancies across each functional area of the Central Bank; the percentage vacancy rate in each section, in tabular form; the length of time these positions have been vacant; and if he will make a statement on the matter. [36281/17]
• 2017-07-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of staff in his Department who are suspended from work on full pay; the reason in each case; the length of time in each case; and if he will make a statement on the matter. [36730/17]
• 2017-07-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if there will be an underspend in his Department's current or capital budget for 2017; if so, the subheads that are now below profile and those that may come in below profile at the end of the calendar year; if underspends in his Department will be available to the central Exchequer at year end; and if he will make a statement on the matter. [36746/17]
• 2017-07-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of protected disclosures received from staff in his Department in 2016 and to date in 2017; the details of same; and if he will make a statement on the matter. [36762/17]
• 2017-07-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of the expected net profits arising from the wind down of the NAMA; the expected date of completion; and if he will make a statement on the matter. [34244/17]
• 2017-07-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position on contact between the Government and the European Commission relating to the illegal state aid complaint made by the Commission by property developers in respect of NAMA; if his Department has provided all information requested by the Commission; when he expects an outcome to the complaint; and if he will make a statement on the matter. [33681/17]
• 2017-07-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he has considered introducing alleviation or relief through the tax system in respect of the costs incurred by certain employees who have to travel long distances to and from work each day; and if he will make a statement on the matter. [33716/17]
• 2017-07-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of Activate Capital; the amount of funding provided each year since its creation to residential construction projects; the number of residential housing units provided per year since its creation; the number of projects currently in construction; his views on whether the State can do more to ensure the construction sector has access to finance to build the required homes and office accommodation around the country; and if he will make a statement on the matter. [33755/17]
• 2017-07-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of mortgage holders in receipt of tax relief at source in 2017; the cost of such relief; and if he will make a statement on the matter. [33756/17]
• 2017-07-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of persons by month who have applied to the declined insurance agreement administered by a company (details supplied) for the past six years; the number of applications that were rejected in the same timeframe; the average premium per year for successful applicants to the declined insurance agreement, in tabular form; and if he will make a statement on the matter. [33759/17]
• 2017-07-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of the issue of VAT exemptions for charities; and if he will make a statement on the matter. [33760/17]
• 2017-07-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of times to date in 2017 the working group on the rising cost of motor insurance has met; and if he will make a statement on the matter. [33761/17]
• 2017-07-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of times the working group on insurance costs has met on phase 2 on employer and public liability; and if he will make a statement on the matter. [33762/17]
• 2017-07-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he will provide a quarter 2 update on the working group action plan to tackle the rising cost of motor insurance; and if he will make a statement on the matter. [33763/17]
• 2017-07-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he has considered the introduction of a large philanthropic and charitable donations scheme whereby the donor receives the tax relief directly; the estimated cost of such a scheme; and if he will make a statement on the matter. [33764/17]
• 2017-07-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he has considered the introduction of an inheritance tax relief for inheritances to charitable and philanthropic organisations; the estimated cost of such a scheme; and if he will make a statement on the matter. [33765/17]
• 2017-07-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of the report due from his Department on providing options on possible exemptions for land used for solar and renewable energy purposes in calculating agricultural relief for capital acquisition tax as agreed at the committee stage of the Finance Act 2016; and if he will make a statement on the matter. [33766/17]
• 2017-07-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the tax expenditure associated with research and development tax credits in each of the years 2012 to 2016, in tabular form; and if he will make a statement on the matter. [33767/17]
• 2017-07-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the interest the Revenue Commissioners levied and collected from the late payment of tax liabilities, by tax category, in each of the years 2012 to 2016 and to date in 2017; and if he will make a statement on the matter. [33768/17]
• 2017-07-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the fees his Department has paid to third parties relating to a possible flotation of a bank (details supplied); and if he will make a statement on the matter. [33769/17]
• 2017-07-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Revenue Commissioners have concluded their investigations into the tax affairs of medical consultants; the lessons learned for tax compliance; and if he will make a statement on the matter. [33770/17]
• 2017-07-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when he expects to receive an interim and final dividend from the special liquidator of IBRC; the amount of the expected dividend; and if he will make a statement on the matter. [33771/17]
• 2017-07-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of vacancies in the Central Bank; the departments these vacancies are in; the length of time these vacancies have been open, in tabular form; and if he will make a statement on the matter. [33772/17]
• 2017-07-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of new positions made available in the Central Bank specifically to deal with Brexit; the types of new roles created; the number of vacancies left to be filled; and if he will make a statement on the matter. [33773/17]
• 2017-07-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of employees in his Department specifically dedicated to Brexit; and if he will make a statement on the matter. [33774/17]
• 2017-07-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of vacancies in his Department; the areas these vacancies are in; the length of time these vacancies have been open, in tabular form; and if he will make a statement on the matter. [33775/17]
• 2017-07-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of employees working in his Department; and if he will make a statement on the matter. [33776/17]
• 2017-07-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of staff vacancies in the enforcement section of the Central Bank; the specific roles that are vacant; if the vacancies are in the enforcement advisory section or the enforcement investigations section; and if he will make a statement on the matter. [33777/17]
• 2017-07-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of firms found to be unauthorised by the Central Bank for the services they provided; if they were financial services providers, collective investment schemes, payment services agents, moneylenders or other types service; if the firms were credit-servicing firms; if the firms own or owned mortgage loans or credit agreements; and if he will make a statement on the matter. [33778/17]
• 2017-07-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of financial institutions found to be unauthorised by the Central Bank each year for the past six years; and if he will make a statement on the matter. [33779/17]
• 2017-07-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the yield from inheritance tax in each of the years 2011 to 2016; and if he will make a statement on the matter. [33780/17]
• 2017-07-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the approximate number of inheritance cases that resulted in a liability for capital acquisitions tax in each of the years 2011 to 2016; and if he will make a statement on the matter. [33781/17]
• 2017-07-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the cost of agricultural relief, business relief, favoured nephew status and dwelling house relief against capital acquisitions tax; the number of claims received for each of these schemes in each of years 2011 to 2016, in tabular form; and if he will make a statement on the matter. [33782/17]
• 2017-07-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of residential mortgages classified as sub prime; the number of sub-prime lenders currently operating in the market; the value of sub-prime mortgages outstanding; the rate of arrears on these mortgages; the actions specific to the sub-prime sector which are being taken to address arrears; and if he will make a statement on the matter. [33783/17]
• 2017-07-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number and overall value of a bank's (details supplied) residential mortgages sold by the special liquidator; the details of each transaction including the identity of the purchaser; and if he will make a statement on the matter. [33784/17]
• 2017-07-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number and overall value of a bank's (details supplied) buy to let mortgages sold by the special liquidator; the details of each transaction including the identity of the purchaser; and if he will make a statement on the matter. [33785/17]
• 2017-07-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of rent receivers appointed to date in 2017 in respect of buy-to-let properties for each of the State-supported banks; the number of buy-to-let properties affected by such appointments; the number of rent receivers expected to be appointed over the remainder of 2016; the detail of the operation of the rent receivers; the impact on the tenants concerned; the Government's policy on the appointment of rent receivers; and if he will make a statement on the matter. [33786/17]
• 2017-07-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount and purpose of public funding that has been required to date by the credit union sector; the amount collected from credit unions by way of the levy; and if he will make a statement on the matter. [33787/17]
• 2017-07-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of credit unions which have been approved and declined respectively for additional services in the past five years; the number of applications ongoing; and the length of time it takes on average from preliminary application stage to full approval. [33788/17]
• 2017-07-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the gross contribution Ireland has made to the European Union budget per annum from 2010 to 2016; the estimated contribution in 2017; the net benefit or contribution made in each year, in tabular form; and if he will make a statement on the matter. [33790/17]
• 2017-07-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the full year cost of reducing the life assurance exit tax from 41% to 39%; and if he will make a statement on the matter. [34205/17]
• 2017-07-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the full year cost of reducing DIRT from 39% to 37%; the cost of reducing the life assurance exit tax from 41% to 37%; and if he will make a statement on the matter. [34206/17]
• 2017-07-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the full year cost of increasing the lifetime limit for CGT entrepreneur relief to €1 million, €5 million, €10 million and €15 million, respectively; and if he will make a statement on the matter. [34207/17]
• 2017-07-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the full year tax yield from equalising the tax on diesel with the tax on petrol; and if he will make a statement on the matter. [34208/17]
• 2017-07-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the full year cost of increasing the single and widowed marginal tax band to €33,900, €34,900, €35,900, €36,900, €37,900 and €38,900, respectively; and if he will make a statement on the matter. [34209/17]
• 2017-07-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the full year cost of increasing the married one income marginal tax band to €42,900, €43,900, €44,900, €45,900, €46,900 and €47,900, respectively; and if he will make a statement on the matter. [34210/17]
• 2017-07-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the full year cost of increasing the married two income marginal tax band to €67,800, €68,800, €69,800, €70,800, €71,800 and €72,800, respectively; and if he will make a statement on the matter. [34211/17]
• 2017-07-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the first year cost of deferring income tax on share based remuneration for employees; and if he will make a statement on the matter. [34212/17]
• 2017-07-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the first year cost of deferring income tax on share based remuneration for employees of small and medium-sized enterprises; and if he will make a statement on the matter. [34213/17]
• 2017-07-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the full year cost or yield from merging the first band of USC below €12,012 with the second band of USC from €12,012 to €18,772 at a rate 0.5%, 1%, 1.5%, 2% and 2.5% respectively leaving all else equal with USC; and if he will make a statement on the matter. [34214/17]
• 2017-07-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of complaints that have been made in each of the past four years in respect of travel insurance products; and if he will make a statement on the matter. [34250/17]
• 2017-07-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of credible bidders identified by NAMA in each of the off-market loan sales with a total value of €795 million conducted on foot of the agency receiving legal or commercial advice to do so; the number of such loans conducted for this reason since 2014; and if he will make a statement on the matter. [34251/17]
• 2017-07-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if NAMA has completed the process of compiling off-market loan sales carried out between 2010 and 2013; if so, when the records will be made available; and if he will make a statement on the matter. [34252/17]
• 2017-07-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of persons paying the 8% rate of USC in each year since it was introduced; the yield in each year from the 8% rate; the estimated revenue loss from reducing the rate to 5% and 4% respectively; and if he will make a statement on the matter. [34253/17]
• 2017-07-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of persons paying the 11% rate of USC in each year since it was introduced; the yield in each year from the 11% rate; the estimated revenue loss from reducing the rate to 5% and 4% respectively; and if he will make a statement on the matter. [34254/17]
• 2017-07-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if all customers incorrectly denied a tracker rate mortgage, including those that were affected prior to 2013, will be compensated by their respective lenders; and if he will make a statement on the matter. [34256/17]
• 2017-07-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated compensation and redress bill banks will have to meet to rectify the issue of persons incorrectly removed from their tracker rate; and if he will make a statement on the matter. [34257/17]
• 2017-07-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the estimated €3 billion surplus due to be paid to the State by NAMA can be spent outside of fiscal rules; if it must be used to reduce the national debt; and if he will make a statement on the matter. [34258/17]
• 2017-07-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the policy initiative the Government plans to put forward to counter the volatility caused by Brexit and the subsequent exchange rate volatility; and if he will make a statement on the matter. [34260/17]
• 2017-07-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the current rate of duty applicable to car imports from Japan; the way this will change following the EU Japanese trade deal; the impact of the deal for EU consumers; and if he will make a statement on the matter. [34261/17]
• 2017-07-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount reported by insurance companies to the Central Bank as having been paid out on motor insurance claims for each of the years 2011 to 2016, inclusive; if the Central Bank has data on the number of claims the total payouts relate to; the value of premium receipts for the years in question; and if he will make a statement on the matter. [34282/17]
• 2017-07-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of the special liquidation of IBRC; the portfolio that is remaining; the current estimate of the timeframe; the estimated financial outturn from the liquidation; and if he will make a statement on the matter. [34287/17]
• 2017-07-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of the planned wind-up of NAMA; the portfolio that is remaining; the current estimate of the timeframe; the estimated financial outturn from the wind up of NAMA; and if he will make a statement on the matter. [34288/17]
• 2017-07-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of residential mortgages here that are classified as sub prime; the number of sub-prime lenders currently operating in the market; the value of sub prime mortgages outstanding; the rate of arrears on these mortgages; the actions specific to the sub prime sector which are being taken to address arrears; and if he will make a statement on the matter. [34291/17]
• 2017-07-13
  PQ
  Asked Transport

  Deputy Michael McGrath asked the Minister for Transport, Tourism and Sport if car sellers are permitted to install devices commonly referred to as kill switches which are designed to immobile vehicles if borrowers fail to make payments on a car finance loan; and if he will make a statement on the matter. [34249/17]
• 2017-07-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he will investigate a matter raised in correspondence (details supplied) in relation to the use of contactless electronic payments; and if he will make a statement on the matter. [33364/17]
• 2017-07-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he or the Central Bank have changed policy on the use of the split mortgage restructuring method for mortgages in arrears in view of the recent High Court ruling involving persons and a bank (details supplied); and if he will make a statement on the matter. [32127/17]
• 2017-07-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans to amend the qualifying rules for the fishers tax credit and the seafarers allowance in order that fishermen whose journey begins or ends within the State can avail of the relief; and if he will make a statement on the matter. [32129/17]
• 2017-07-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the options open to a person with a PRSA contract when drawing down the maximum amount of a tax-free lump sum and-or purchasing an annuity either before the PRSA contract matures or at the date of maturity; the position regarding the person's rights in this regard; and if he will make a statement on the matter. [32132/17]
• 2017-07-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position regarding regulated entities sending unsolicited messages to firms and persons here and abroad regarding loan products they have; and if he will make a statement on the matter. [31862/17]
• 2017-07-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of investments that the Ireland Strategic Investment Fund is party to that use the section 110 tax structure; his plans to review such investments; and if he will make a statement on the matter. [31971/17]
• 2017-07-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if his Department and the Revenue Commissioners have reached conclusions as to whether the cost of the USC reductions in budget 2017 were underestimated; and if he will make a statement on the matter. [31972/17]
• 2017-07-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the details of the tax relief at source deducted from the interest refunds banks are making to certain customers as a result of the Central Bank tracker mortgage examination by bank; and if he will make a statement on the matter. [31974/17]
• 2017-07-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the details of each investment that has been announced for Ireland in the financial services area since the Brexit vote in June 2016 involving the transfer of operations from the City of London; and if he will make a statement on the matter. [31975/17]
• 2017-07-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated full year cost of introducing a zero rate of VAT for the construction of new residential homes; and if he will make a statement on the matter. [31976/17]
• 2017-07-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated full year cost of introducing a 9% rate of VAT for the construction of new residential homes; and if he will make a statement on the matter. [31977/17]
• 2017-07-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when he expects the independent assessment on corporation tax to be completed and published; and if he will make a statement on the matter. [31979/17]
• 2017-07-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he will provide an update for the second quarter of the insurance working group's action plan on the rising cost of motor insurance; the second quarter actions that have yet to be completed; and if he will make a statement on the matter. [31980/17]
• 2017-07-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when the Tax Strategy Group will publish its papers on different tax headings here; the different areas of tax to be covered in the papers; and if he will make a statement on the matter. [31981/17]
• 2017-07-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when he expects the tax ready reckoner to be published; and if he will make a statement on the matter. [31982/17]
• 2017-07-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when he plans to publish the summer economic statement 2017; and if he will make a statement on the matter. [31988/17]
• 2017-07-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when he plans to make a decision on the future of the help-to-buy scheme; and if he will make a statement on the matter. [31989/17]
• 2017-07-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of the independent impact analysis of the help-to-buy scheme; when he plans to clarify the future of the scheme; and if he will make a statement on the matter. [31610/17]
• 2017-07-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans to ensure that all outstanding claims associated with the collapse of a company (details supplied) in 2014 are met in full through the Insurance Compensation Fund, the proceeds from the liquidation process and a contribution from the industry if necessary; and if he will make a statement on the matter. [31611/17]
• 2017-07-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans for the remaining share of a bank (details supplied); his further plans in relation to the remaining share of all other State-supported financial institutions held by the Government; and if he will make a statement on the matter. [31245/17]
• 2017-07-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of the second phase of the cost of insurance working group in respect of employer liability and public liability; when the working group will come forward with recommendations; the progress on the working group's report on motor insurance; and if he will make a statement on the matter. [31243/17]
• 2017-07-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he has satisfied himself with the regulatory position surrounding personal contract plans used to purchase motor vehicles; if he has further satisfied himself with the current roles of the Central Bank and the Competition and Consumer Protection Commission in relation to PCPs; the complaints process for a customer in relation to PCPs; and if he will make a statement on the matter. [31246/17]
• 2017-07-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he is committed to the 45% debt-to-GDP target outlined in budget 2017 by his predecessor; the way in which he plans to meet this target by 2025; and if he will make a statement on the matter. [31244/17]
• 2017-07-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his position regarding the setting up of a rainy day fund in 2019; if he is committed to it being set up; the way in which he sees it being implemented; and if he will make a statement on the matter. [31242/17]
• 2017-07-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of approved retirement funds here in each of the years 2011 to 2016; and if he will make a statement on the matter. [30866/17]
• 2017-07-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the tax yield from approved retirement funds in each of the years 2011 to 2016; and if he will make a statement on the matter. [30867/17]
• 2017-07-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of cases in which life assurance exit tax was applied in each of the years 2011 to 2016; and if he will make a statement on the matter. [30868/17]
• 2017-07-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of life policies to which the 1% levy was applied in each of the years 2011 to 2016; and if he will make a statement on the matter. [30869/17]
• 2017-07-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the rationale for requiring life assurance policy holders to prepay part of their final tax liability by means of an anniversary tax every eight years; and if he will make a statement on the matter. [30870/17]
• 2017-07-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the detail of the treatment of rental income from residential property situated here from a taxation point of view, including the rate of taxation that applies by different classes of recipients including private landlords domiciled and resident here, private landlords not resident here, Irish resident companies, non-Irish resident companies, partnerships, real estate investment trusts and so on; and if he will make a statement on the matter. [31424/17]
• 2017-06-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans to merge the universal social charge with PRSI; the projected cost of such a move; and if he will make a statement on the matter. [30688/17]
• 2017-06-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he is satisfied that anti-bullying policies in place in his Department and linked Civil Service offices are being implemented effectively; the amount paid in compensation for bullying claims in each of the past five years; the action taken to ensure such cases do not arise in the future; and if he will make a statement on the matter. [30689/17]
• 2017-06-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of exceptions to the Central Bank's loan to income and loan to value mortgage rules by each of the State supported financial institutions in 2016 and 2017; the average loan to value and loan to income ratios for these exceptions from each institution; the policies each institution has relating to the granting of exemptions; and if he will make a statement on the matter. [30690/17]
• 2017-06-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of applications made to the help-to-buy scheme to date; the number of claims made; the average value of those claims; the estimated cost of the scheme for 2017; and if he will make a statement on the matter. [30691/17]
• 2017-06-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of persons set to face interest and penalties from the Revenue Commissioners as a result of the Circuit Court's decision that the tax avoidance scheme involving the disposal of inter-company shares was illegitimate; the expected value of the interest and penalties; the timeframe for the receipt of such interest and penalties; and if he will make a statement on the matter. [30692/17]
• 2017-06-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number and names of portfolios that NAMA is considering for sale; the par debt and book debt that NAMA currently owns; the plans of NAMA to sell this debt; and if he will make a statement on the matter. [30693/17]
• 2017-06-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position regarding the Central Bank's inquiry into a building society (details supplied); the expected completion time of the inquiry; and if he will make a statement on the matter. [30694/17]
• 2017-06-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when he expects the report on potential changes to the capital acquisition tax to facilitate the provision of solar farms on farms as agreed in budget 2017 to be complete; and if he will make a statement on the matter. [30695/17]
• 2017-06-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans for the State's remaining share in a bank (details supplied) and other State assisted banks; and if he will make a statement on the matter. [30696/17]
• 2017-06-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the details on the OECD tax treaty; the multilateral instrument signed in June 2017; the details on its potential implications for taxpayers; the number of tax treaties in negotiation at EU or OECD level; the number of tax treaties currently in negotiation with other countries; the process followed to ensure that tax treaties are in Ireland's long-term best interests; the detail of engagement with outside groups; and if he will make a statement on the matter. [30697/17]
• 2017-06-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the detail of the different incentives offered by NAMA to developers; the number and value of incentives offered by NAMA to developers in each of the past five years and to date in 2017; and if he will make a statement on the matter. [30698/17]
• 2017-06-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when he expects the liquidator of a company (details supplied) to complete its report on the estimate of the proportion of claims expected to be covered by the liquidation of the company; and if he will make a statement on the matter. [30699/17]
• 2017-06-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of initiatives to protect the family home and to introduce additional long-term solutions for mortgage arrears cases; and if he will make a statement on the matter. [30700/17]
• 2017-06-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of the provision of greater protection for mortgage holders, tenants and SMEs whose loans have been and will be transferred or sold to unregulated entities; and if he will make a statement on the matter. [30701/17]
• 2017-06-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on whether Ireland will be in breach of the fiscal rules in respect of the structural rule and the expenditure benchmark in 2017; his further views on whether sanctions will be brought against Ireland; and if he will make a statement on the matter. [30702/17]
• 2017-06-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the expected timeframe for the acquisition of a sum relating to a case (details supplied). [30709/17]
• 2017-06-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of the ownership of interest accumulating from the escrow account established from a judgment (details supplied). [30710/17]
• 2017-06-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the State has secured legal immunity in the operation of the escrow account arising from a case (details supplied). [30711/17]
• 2017-06-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of life loans in respect of residential properties in issuance here; the amount owed on these loans; if such loans are still being marketed by banks; if he is satisfied that the attention of the general public is being fully drawn to the risk associated with a life loan; and if he will make a statement on the matter. [30368/17]
• 2017-06-27
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position of the Central Bank on the question of the way in which banks treat normal contributions to occupational pension schemes (details supplied) when considering the income of a mortgage holder in the context of assessing the sustainability of a person's mortgage; if certain banks are now disallowing normal pension contributions in their assessment; and if he will make a statement on the matter. [29491/17]
• 2017-06-27
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of discussions with Brazil on its decision in September 2016 to add Ireland to its tax blacklist; and if he will make a statement on the matter. [29581/17]
• 2017-06-27
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the yield from DIRT in 2016; the forecasted yield in 2017; and if he will make a statement on the matter. [29582/17]
• 2017-06-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of complaints made to the Financial Services Ombudsman in each of the past four each years regarding payday loans; the number of same which were successful; the number of payday lenders that exist here; the value of payday loans in existence; the restrictions in place on the charges on payday loans; and if he will make a statement on the matter. [29402/17]
• 2017-06-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the complaints process for a customer availing of a personal contract plan to finance a purchase of a car; the number of complaints made in each of the past four years; the number of these complaints which were successful; and if he will make a statement on the matter. [29403/17]
• 2017-06-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if consideration has been made to adjust the mandate of the Central Bank to better enable it to attract financial industries and companies here; and if he will make a statement on the matter. [29404/17]
• 2017-06-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the initial budgeted cost of moving the Central Bank to its new headquarters by relevant segments; his estimate of the cost; the amount spent to date, in tabular form; and if he will make a statement on the matter. [29405/17]
• 2017-06-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position in relation to issuing a tax clearance certificate in respect of a person now deceased (details supplied). [27014/17]
• 2017-06-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the official financial and macroeconomic statistics published by the Central Bank that his Department has access to prior to official publication; the formal applications that have been made to the Central Bank by his Department for prior access to such statistics outside of those to which it routinely is given prior access since 1 January 2011. [27087/17]
• 2017-06-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if a dividend payment from NAMA to the Exchequer is treated as a financial transaction or if it improves the general Government balance; when he expects to receive a dividend from NAMA arising from the expected surplus; and if he will make a statement on the matter. [27360/17]
• 2017-06-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount of VAT and customs duty that would apply on the importation of a wheelchair for a person (details supplied) in County Cork from the United States of America. [27402/17]
• 2017-06-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when his Department estimates that the State's debt to GDP ratio will reach 45%, 55% and 60% respectively based on the latest projections; and if he will make a statement on the matter. [27747/17]
• 2017-06-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the maximum percentage of a bank (details supplied) that may be sold in the planned forthcoming initial public offering; and if he will make a statement on the matter. [28351/17]
• 2017-06-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he has set a minimum price per share and a minimum level of overall proceeds below which he will not proceed with the initial public offering of a bank (details supplied); and if he will make a statement on the matter. [28352/17]
• 2017-06-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the professional and consultancy fees incurred to date in 2017 in respect of the planned initial public offering of a bank (details supplied); the estimated overall cost of professional and consultancy fees likely to be incurred as part of the initial public offering; and if he will make a statement on the matter. [28353/17]
• 2017-06-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount of losses incurred by ordinary individual investors in various funds (details supplied); his plans to address this; and if he will make a statement on the matter. [28354/17]
• 2017-06-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of projects utilising and the amount of tax relief claimed under section 481 film relief for each of the years 2010 to 2016 and to date in 2017; and if he will make a statement on the matter. [28355/17]
• 2017-06-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount of non-bank lending to the property sector in recent years; his plans to bring such non-bank lenders fully into the ambit of regulation; and if he will make a statement on the matter. [28356/17]
• 2017-06-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if a bank (details supplied) has plans to sell a loan portfolio; the details of this portfolio; the timeframe for its sale; the details of other loan portfolio sales planned by the bank; and if he will make a statement on the matter. [28357/17]
• 2017-06-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if it is no longer his plan to provide for a rainy day fund in the years 2019 to 2021; and if he will make a statement on the matter. [28386/17]
• 2017-06-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans to update the classification of mortgage arrears cases by the number of days to provide more detail particularly for those in arrears up to 90 days and those in arrears over 720 days; and if he will make a statement on the matter. [28415/17]
• 2017-06-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if a review is under way or planned by the European Commission on the European fiscal rules; if he has raised the possibility of such a review with the Council of European Finance Ministers; if the State has made submissions in this respect; and if he will make a statement on the matter. [28416/17]
• 2017-06-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position regarding the financial position of the Insurance Compensation Fund; the insurance levy revenue for 2016 and 2017; the payouts from the fund in 2016 and to date in 2017; the deficit or surplus which is on the fund; the amount owed to the Exchequer by way of loans; and if he will make a statement on the matter. [28417/17]
• 2017-06-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the reason additional funding to the Department of Transport, Tourism and Sport to enable recovery and repair on the road network in January 2016 was allowed under fiscal rules in view of the fact that it was initially his Department's position that such a request for additional funding arising from storm damage could not be catered for under the fiscal rules (details supplied). [28641/17]
• 2017-06-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of appointments made to the boards of State bodies under the remit of his Department in May and June 2017; the dates of the appointments; the State bodies involved; the application process that was followed; the number of vacancies left on the boards of State bodies; and if he will make a statement on the matter. [28859/17]
• 2017-06-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount and percentage of corporation tax receipts which were paid by the top ten and 20 multinational groups respectively in each of the years 2010 to 2016, inclusive; and if he will make a statement on the matter. [28956/17]
• 2017-06-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount and percentage of overall corporation tax receipts paid by the multinational sector in each of the years 2010 to 2016; and if he will make a statement on the matter. [28957/17]
• 2017-06-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Revenue Commissioners has a record of income tax paid by a person (details supplied) in County Cork regarding their employment during a certain period. [26328/17]
• 2017-06-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of persons leaving the Central Bank that were put on gardening leave in each of the years 2010 to 2016, and to date in 2017; the rules regarding placing a person on gardening leave; the period of gardening leave time assigned in each case; the cost to the Central Bank of placing each person on gardening leave; and if he will make a statement on the matter. [26397/17]
• 2017-06-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Central Bank or other State entity will be represented in the liquidation process of a company (details supplied); and if he will make a statement on the matter. [26400/17]
• 2017-06-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he has made formal proposals to the European Commission to revise the fiscal rules under the Stability and Growth Pact in favour of more flexibility around capital investment; and if he will make a statement on the matter. [26401/17]
• 2017-06-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of whole life insurance policies in existence here; the average premium on such products; the average change in premiums at each review; and if he will make a statement on the matter. [26402/17]
• 2017-06-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Central Bank is currently considering an application for a licence by a financial service provider hoping to enter the residential mortgage lending market here; and if he will make a statement on the matter. [26433/17]
• 2017-06-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number and value of business loans that are now owned by unregulated non-bank lenders; and if he will make a statement on the matter. [26434/17]
• 2017-06-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Revenue Commissioners have launched a review of tax opinions issued to multinationals; the number of tax opinions which have been provided to the European Commission's State Aid Directorate in recent years; the period covered by those opinions; and if he will make a statement on the matter. [26435/17]
• 2017-06-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of the vacancies in each functional area of the Central Bank; the percentage that vacancy rate represents of the staffing allocation for that function in tabular form; and if he will make a statement on the matter. [26436/17]
• 2017-06-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount he expects the State to receive from the liquidation of IBRC; when he expects the State will receive it; the use the proceeds will be put to; and if he will make a statement on the matter. [26437/17]
• 2017-06-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when he expects to publish the phase 2 report from the working group on the cost of insurance dealing with employer and public liability; and if he will make a statement on the matter. [26494/17]
• 2017-06-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position regarding resolving the outstanding claims associated with a company (details supplied) in view of the recent Supreme Court judgment; his plans to ensure that 100% of the cost of outstanding claims are met; and if he will make a statement on the matter. [26495/17]
• 2017-06-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when he expects payments will start to issue in respect of the outstanding claims associated with a company (details supplied) in view of the recent Supreme Court judgment; and if he will make a statement on the matter. [26496/17]
• 2017-06-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the latest estimate from the liquidator of the value of outstanding claims he expects to be able to meet from the proceeds of the liquidation of a company (details supplied); and if he will make a statement on the matter. [26497/17]
• 2017-06-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of persons that requested a P21 balancing statement from the Revenue Commissioners; the refunds issued to persons and additional tax collected from persons as a result in each of the years 2010 to 2016 in aggregate form; and if he will make a statement on the matter. [26498/17]
• 2017-06-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Revenue Commissioners would automatically issue the refund due to a person in a situation in which a person would be entitled to a refund of tax overpaid in a calendar year but does not request a P21 balancing statement or put in a claim for an income tax refund; and if he will make a statement on the matter. [26499/17]
• 2017-06-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when he will publish the summer economic statement; and if he will make a statement on the matter. [26500/17]
• 2017-06-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of persons that have applied to date for the first-time buyer help-to-buy scheme; the estimated value of those claims; the estimated cost of the scheme for 2017; and if he will make a statement on the matter. [26501/17]
• 2017-06-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the yield for January and February 2017 from the changes introduced in section 22 of the Finance Act 2016 concerning the section 110 tax structure and from the changes introduced in section 23 of the Finance Act 2016 concerning real estate funds; his estimate of the combined yield from these measures in 2017; and if he will make a statement on the matter. [26502/17]
• 2017-06-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Central Bank has plans to investigate whether persons with business loans were wrongly denied their contractual right to return to a tracker rate following a period on a fixed rate or have not been put on the correct tracker rate; and if he will make a statement on the matter. [26503/17]
• 2017-06-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position regarding the impact of the collapse of a company (details supplied); if those with outstanding claims are facing losses; the role of the insurance compensation fund; the role of an organisation (details supplied); the estimated number and value of outstanding claims; the estimated shortfall; and if he will make a statement on the matter. [26504/17]
• 2017-06-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount of warehoused mortgage debt under the split mortgage solution for both principal dwelling homes and buy-to-let mortgages by institution on an aggregate basis; and if he will make a statement on the matter. [26506/17]
• 2017-06-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the regulatory status of personal contract plans and the regulatory status of the car finance companies offering these products; if his Department or the Central Bank is examining this product from a consumer or regulatory perspective; the number and value of such plans entered into in the past number of years; and if he will make a statement on the matter. [26507/17]
• 2017-05-31
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the policy and practical issues that would arise if the VAT registration threshold was to be increased; and if he will make a statement on the matter. [26094/17]
• 2017-05-31
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of times since 2012 the Revenue Commissioners was deemed to be an excludable creditor in a personal insolvency arrangement or a debt settlement arrangement; the number of these cases per year in which the Revenue Commissioners exercised their right as excludable creditors to opt into the insolvency process; and if he will make a statement on the matter. [26105/17]
• 2017-05-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the representation Ireland has in the governance and management of the World Bank; and if he will make a statement on the matter. [25820/17]
• 2017-05-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the representation Ireland has in the governance and management of the European Bank for Reconstruction and Development; and if he will make a statement on the matter. [25821/17]
• 2017-05-25
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the timeframe for the collection of payment due to the State arising from the European Court of Justice judgment on a case (details supplied); and if he will make a statement on the matter. [25196/17]
• 2017-05-25
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the European Commission has been in contact with his Department with regard to the collection of payment due to the State arising from the European Court of Justice judgment on a case (details supplied); and if he will make a statement on the matter. [25197/17]
• 2017-05-25
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if his Department has assessed the use of interest arising from the escrow account due to hold the payment due to the State arising from the European Court of Justice judgment on a case (details supplied); and if he will make a statement on the matter. [25198/17]
• 2017-05-25
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of the implementation of the Thornhill report on local property tax; his plans for the further review of the local property tax; and if he will make a statement on the matter. [25199/17]
• 2017-05-25
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans to review the revaluation date of the local property tax; the timeframe for LPT charges to be changed arising from that revaluation; and if he will make a statement on the matter. [25200/17]
• 2017-05-25
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of staff resources allocated to tax audit and investigation activities as announced in budget 2017; the extra amount spent on information technology systems capacity; the amount of extra tax taken in as a result of this initiative; the amount of extra tax he expects to be taken in over 2017; and if he will make a statement on the matter. [25212/17]
• 2017-05-25
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount of extra excise duties received in 2016 and to date in 2017 on cigarettes as a result of the increase of 50 cent in excise announced in budget 2017; the amount he expects to take in for 2017; and if he will make a statement on the matter. [25213/17]
• 2017-05-25
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount of tax revenue received as a result of the section 110 and other fund changes made as part of budget 2017; the amount he currently expects to receive as a result of the changes; and if he will make a statement on the matter. [25214/17]
• 2017-05-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans to review the qualifying criteria for the disabled drivers and disabled passengers scheme and the primary medical certificate which underpins it; and if he will make a statement on the matter. [24968/17]
• 2017-05-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he will address a matter raised in correspondence (details supplied) on the possible initial public offering of a bank. [24280/17]
• 2017-05-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of the liquidation of a company (details supplied); the number of Irish policyholders affected; the amount of compensation or refunds owed to customers here; if the liquidator has updated the Central Bank on the situation; if customers here are likely to be paid in full or partially; and if he will make a statement on the matter. [24453/17]
• 2017-05-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the purchase by the State in the form of a special purpose vehicle, SPV, or other such wholly owned State instrument, of distressed principal private dwelling mortgages to facilitate the roll-out of a mortgage to rent scheme on a grand scale would likely constitute an on-balance sheet or off-balance sheet transaction in terms of the Government accounts; if such a purchase would be regarded as capital or current expenditure in terms of the domestic and EU fiscal rules; and if he will make a statement on the matter. [24649/17]
• 2017-05-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position regarding the review of Exchequer tax revenue in view of 2017 tax revenue to April coming in €344 million under target, with specific reference to the shortfall in income tax, including the universal social charge, USC, corporation tax and excise; his views on the possibility of this persisting throughout 2017; the potential impact on the deficit for 2017; the potential impact on the fiscal space in 2018; if he revised the fiscal space; and if he will make a statement on the matter. [23771/17]
• 2017-05-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position regarding the independent impact assessment on the help-to-buy scheme as introduced as part of budget 2017; the number of approved applications to date; the cost of the scheme to date; the number of persons yet to be approved; his views on whether the €50 million estimate is sufficient; and if he will make a statement on the matter. [23772/17]
• 2017-05-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he is satisfied with the Central Bank’s response to a bank's (details supplied) placing of 2,141 SME customers into a bank; his views on whether a formal review is required by the Central Bank to assess whether SME customers here were inappropriately treated; and if he will make a statement on the matter. [23534/17]
• 2017-05-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he has given consideration to the need to establish a code of conduct on mortgage switching, similar to the code of conduct on the switching of payment accounts with payment service providers, in view of the recent research undertaken by the Central Bank on mortgage switching; and if he will make a statement on the matter. [23531/17]
• 2017-05-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount of lending carried out by a company (details supplied) to date in 2017 to the construction sector; his views on whether the State can do more to ensure the construction sector has access to finance to build the required homes and office accommodation around the country; and if he will make a statement on the matter. [23533/17]
• 2017-05-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position regarding the Central Bank’s tracker mortgage review; the number of mortgages involved in the review; the number of persons who have received redress and compensation to date; if he is satisfied that the independent appeal systems put in place by the banks are sufficient for aggrieved customers; and if he will make a statement on the matter. [23535/17]
• 2017-05-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the differences in terms of Eurostat rules or other restrictions in terms of the use of proceeds, between the sale of State assets such as Aer Lingus and Bord Gáis and the pending sale of a share in a bank (details supplied); and if he will make a statement on the matter. [23829/17]
• 2017-05-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance to outline the way in which proceeds will be treated within the ISIF and the NTMA following the sale of a portion of the State's share in a bank (details supplied); if it is technically possible from a EUROSTAT perspective to transfer the proceeds to the discretionary portfolio within the ISIF; and if he will make a statement on the matter. [23830/17]
• 2017-05-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of protected disclosures that were made to the Central Bank in each of the years 2008 to 2016 and to date in 2017; the number that led to further investigation from the Central Bank; the number which led to findings being made by the Central Bank against the financial institutions; the penalties imposed by the Central Bank for each of the successful cases; and if he will make a statement on the matter. [23831/17]
• 2017-05-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount of money spent in his Department and in the State entities under the remit of his Department on cyber security in each of the years 2012 to 2016 and to date in 2017; the number of employees dedicated to cyber security in the same entities; the number of job vacancies in the area of cyber security; and if he will make a statement on the matter. [23832/17]
• 2017-05-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the details of recruitment campaigns being undertaken or planned for 2017 by the Revenue Commissioners; the positions to be filled; the location of each; and if he will make a statement on the matter. [22702/17]
• 2017-05-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position relating to the application of income tax for a person (details supplied) in County Cork. [23240/17]
• 2017-05-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated net cost per annum of USC changes announced in budget 2017 in 2017 and 2018; and if he will make a statement on the matter. [22539/17]
• 2017-05-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if his Department is reassessing the total cost of USC cuts announced in budget 2017; the estimated impact that this will have on the fiscal space in 2017 and 2018; if such a reassessment will impact on the State's compliance with EU fiscal obligations; and if he will make a statement on the matter. [22540/17]
• 2017-05-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of persons that applied on an annual basis to the declined cases agreement for motor insurance since its establishment; the number of applications that proved successful; the average premium per successful application; and if he will make a statement on the matter. [22553/17]
• 2017-05-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position regarding the remuneration cap in place for bank executives; the nature of the cap; his future plans in this area; and if he will make a statement on the matter. [22648/17]
• 2017-05-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to the regulatory breaches that led to the Central Bank’s recent fine of €2.275 million against a bank (details supplied), if specific breaches have been referred to An Garda Síochána; and if he will make a statement on the matter. [22650/17]
• 2017-05-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amounts paid out to date and the provisions made by each bank covered by the Central Bank’s tracker examination, in tabular form; and if he will make a statement on the matter. [22651/17]
• 2017-05-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number and value of voluntary disclosures the Revenue Commissioners have received in respect of the offshore assets prior to the deadline; and if he will make a statement on the matter. [22652/17]
• 2017-05-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the level of engagement with inspectors from the financial action task force by officials from his Department and officials in the Central Bank as part of the task force’s investigation into money laundering and the financing of terrorism; and if he will make a statement on the matter. [22653/17]
• 2017-05-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he, in the course of a meeting he attended with NAMA on 5 February 2014, requested NAMA to consider whether it could advance the repayment schedule of senior bonds through accelerating asset disposals with a view to making bank assets more saleable; and if he will make a statement on the matter. [22655/17]
• 2017-05-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount of lending for development purposes, residential and commercial, by regulated financial entities and unregulated entities for each of the years 2014 to 2016 and to date in 2017. [22656/17]
• 2017-05-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the projected annual cost for each year to 2030 of servicing the national debt under present assumptions for each year to 2030, in tabular from; the assumptions which are being made including the interest rate; the amount by which the repayments would increase for every 1% increase in the interest rate, in tabular form; and if he will make a statement on the matter. [22657/17]
• 2017-05-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of private dwelling home, PDH, and buy-to-let tracker mortgages to date and the current annual repayments for each, in tabular form; the amount by which the repayments would increase for every 1% increase in the European Central Bank base interest rate, in tabular form; and if he will make a statement on the matter. [22658/17]
• 2017-05-09
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of mortgage holders in receipt of tax relief at source, TRS, in 2017; the cost of such relief; and if he will make a statement on the matter. [21591/17]
• 2017-05-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the respective nominal amounts for each item under total age related expenditure one to five years of age in table 20 on page 42 of the stability programme update April 2017, for each of the years 2013, 2020, 2030, 2040, 2050 and 2060 in tabular form; and if he will make a statement on the matter. [21265/17]
• 2017-05-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position regarding recommendation 5 and action point 8 in the Report on the Cost of Motor Insurance; if developments have occurred at an EU level in the first quarter of 2017; and if he will make a statement on the matter. [21365/17]
• 2017-05-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position regarding recommendation 5 and action point 9 in the Report on the Cost of Motor Insurance; if it has been necessary to make representations with the EU Commission and Parliament; if so, the details of same; and if he will make a statement on the matter. [21366/17]
• 2017-05-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position regarding recommendation 9 and action point 18 and 19 in the Report on the Cost of Motor Insurance; if the forum has been set up to discuss consumer and business issues; if that forum has met; the details of that meeting; the persons that have been appointed to this forum; and if he will make a statement on the matter. [21367/17]
• 2017-05-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position regarding recommendation 7 and action point 14 in the Report on the Cost of Motor Insurance; if progress has been made by a company (details supplied) and his Department on the declined cases agreement; if information has been provided on the company's website; the details of such information; if he has satisfied himself with the details provided; and if he will make a statement on the matter. [21368/17]
• 2017-05-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position regarding recommendation 10 and action point 20 in the Report on the Cost of Motor Insurance; if the advisory committee on small public service vehicles met with a company (details supplied); the details of that meeting; if actions have taken place as a result of that meeting; and if he will make a statement on the matter. [21369/17]
• 2017-05-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position regarding recommendation 11 and action point 22 in the Report on the Cost of Motor Insurance; if the key aggregated metrics for a national claims database have been specified; the details of metrics used; the progress that has been made on establishing a claims information database; and if he will make a statement on the matter. [21370/17]
• 2017-05-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position regarding recommendation 12 and action point 25 in the Report on the Cost of Motor Insurance; if a quarterly publication of key aggregated metrics on claims costs and trends within the market has been published; the details of that publication; and if he will make a statement on the matter. [21371/17]
• 2017-05-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position regarding recommendation 14 and action point 30 in the Report on the Cost of Motor Insurance; if a personal injuries commission has been set up; the persons on that commission; if the commission has met; the details of those meetings; and if he will make a statement on the matter. [21372/17]
• 2017-05-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position regarding recommendation 18 and action point 39 in the Report on the Cost of Motor Insurance; if consultation has taken place with the Judiciary in relation to a review of the book of quantum; the outcome of such consultation; the details on a possible review and update of the book of quantum with involvement from the Judiciary; and if he will make a statement on the matter. [21373/17]
• 2017-05-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position regarding recommendation 20 and action point 41 in the Report on the Cost of Motor Insurance; if consultations have been made with the personal injuries commission; the length of time it takes it to bring forward recommendations; and if he will make a statement on the matter. [21374/17]
• 2017-05-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position regarding recommendation 20 and action point 42 in the Report on the Cost of Motor Insurance; the timeframe for a review of a book of quantum; the details of such a review; and if he will make a statement on the matter. [21375/17]
• 2017-05-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position regarding recommendation 21 and action point 43 in the Report on the Cost of Motor Insurance; the progress made on the implementation of a review of the framework for motor insurance compensation here; and if he will make a statement on the matter. [21376/17]
• 2017-05-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position regarding recommendation 24 and action point 49 and 50 in the Report on the Cost of Motor Insurance; the progress made on a report to examine the setting of a discount rate for personal injury lump sum awards; when a report can be expected to be finalised; and if he will make a statement on the matter. [21377/17]
• 2017-05-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position regarding recommendation 22 and action point 45 in the Report on the Cost of Motor Insurance; if a reliable set of data has been established; if a review has commenced on legal and other fees on personal injury awards; the details of such a review; and if he will make a statement on the matter. [21378/17]
• 2017-05-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position regarding recommendation 23 and action point 47 in the Report on the Cost of Motor Insurance; if a review commenced on the impact of changes to court jurisdictional limits; the timeframe for outcomes from that review; and if he will make a statement on the matter. [21379/17]
• 2017-05-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position regarding recommendation 26 and action point 58 in the Report on the Cost of Motor Insurance; if moves have been made to enhance co-operation between the insurance sector and An Garda Síochána on insurance fraud investigation; the details on such moves; and if he will make a statement on the matter. [21380/17]
• 2017-05-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position regarding recommendation 32 and action point 69 in the Report on the Cost of Motor Insurance; if a protocol has been put in place for the insurance industry to promote compliance with road safety legislation; the details of such protocols; and if he will make a statement on the matter. [21381/17]
• 2017-05-03
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Questions Nos. 82 and 83 of 13 April 2017, the number of the 16 potential acquirers initially considered for the portfolio by the loan sales adviser that had originally approached one of the debtors expressing an interest in all or part of the portfolio or that had been originally approached by one of the debtors regarding the possibility of purchasing some or all of the portfolio; and if he will make a statement on the matter. [21071/17]
• 2017-05-03
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Questions Nos. 82 and 83 of 13 April 2017, the number of the three bidders that selected a competitive bid for the portfolio that had originally approached one of the debtors expressing an interest in all or part of the portfolio or had been originally approached by one of the debtors regarding the possibility of purchasing some or all of the portfolio; and if he will make a statement on the matter. [21072/17]
• 2017-05-03
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question Nos. 82 and 83 of 13 April 2017, the number of the debtors that were consulted on the compilation of the initial list of 16 potential acquirers for project Tolka on the identification of the nine potential credible bidders, on the selection of the six potential bidders that were engaged with by the loan sales adviser and on the ultimate selection of three bidders that would be invited to submit a competitive bid; and if he will make a statement on the matter. [21073/17]
• 2017-05-03
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the details of all transactions, apart from project Tolka, NAMA was involved in whereby the disposal strategy was influenced by approaches made to one or more debtors by potential bidders for all or part of a portfolio; the further details of transactions NAMA was involved in whereby some or all of the debtors concerned would have been consulted by NAMA on the compilation of the list of potential bidders to be engaged with as part of the sale; and if he will make a statement on the matter. [21109/17]
• 2017-05-02
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status in terms of resolving the outstanding claims associated with a company (details supplied); and if he will make a statement on the matter. [19389/17]
• 2017-05-02
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Central Bank is responsible for enforcing the unfair contract terms directive 1993 and the European Communities (Unfair Terms in Consumer Contracts) Regulations 1995 for banks and regulated financial service providers; if it has taken enforcement action on banks and lenders in respect of consumer mortgage contracts; if enforcement actions have taken place regarding persons who were denied tracker mortgage rates; and if he will make a statement on the matter. [19390/17]
• 2017-05-02
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the independent review on corporate taxation will include an analysis of the European Commission's common consolidated corporate tax base, CCCTB, proposal; and if he will make a statement on the matter. [19391/17]
• 2017-05-02
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the areas to be covered by his Department's tax strategy group for 2017; and if he will make a statement on the matter. [19392/17]
• 2017-05-02
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the reason counselling and psychotherapy services are treated differently from services provided by doctors, psychologists and psychiatrists in terms of VAT; and if he will make a statement on the matter. [19790/17]
• 2017-05-02
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of appeals that have been made to the customers appeals panel section relating to a bank (details supplied) in view of the tracker mortgage issue; the number which have been fully upheld, partially upheld and totally dismissed; and if he will make a statement on the matter. [19792/17]
• 2017-05-02
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the policies in place for banks dealing with circumstances in which persons who are joint mortgage holders separate and the agreement provides for the mortgage to be in one name only; if the Central Bank has put in place a policy for banks to enable the removal of a person from a mortgage in this instance; and if he will make a statement on the matter. [20500/17]
• 2017-04-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position on insurance companies charging extra for motor insurance policies in situations in which the policyholder is 70 years of age or over; if the Central Bank has plans to tackle this issue; and if he will make a statement on the matter. [18916/17]
• 2017-04-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the details of the sales process engaged in by NAMA in respect of a project (details supplied); if the process was an open and competitive process; the number of bidders or potential bidders that were involved in different stages in the process; if a restricted number of parties were invited to make offers; the actual number of parties that were invited to make a bid; and if he will make a statement on the matter. [19046/17]
• 2017-04-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if NAMA debtors had engagement with the bidders prior to the sale of a NAMA project (details supplied) being finalised; and if he will make a statement on the matter. [19047/17]
• 2017-04-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of his Department's efforts to attract financial services businesses here post-Brexit; the role of the Central Bank in that process; if he has considered adapting that role; and if he will make a statement on the matter. [17443/17]
• 2017-04-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the total allocated budget per annum for hiring external consultancy firms for his Department's campaign for the relocation of the European Banking Authority; the costs to date; the name of the firms involved to date; and if he will make a statement on the matter. [17444/17]
• 2017-04-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of the second phase of the cost of insurance working group, with particular regard to the increasing cost of insurance for businesses; and if he will make a statement on the matter. [16512/17]
• 2017-04-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he is satisfied with the level and quality of investments made to date by the Ireland Strategic Investment Fund; his views on whether the fund could play a greater role in providing investment in necessary capital infrastructure here; and if he will make a statement on the matter. [16513/17]
• 2017-04-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of the work of the implementation group concerning the recommendations of the Credit Union Advisory Committee report; and if he will make a statement on the matter. [16414/17]
• 2017-04-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he is satisfied with the Central Bank's response to the placing of 2,141 SME customers into a global restructuring group by a bank (details supplied); his views on whether a formal review is required by the Central Bank to assess whether any SME customers here were inappropriately treated; and if he will make a statement on the matter. [16412/17]
• 2017-04-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount of lending carried out by a company (details supplied) to the construction sector to date; his views as to whether the State can do more to ensure the construction sector has access to finance to build the required homes and office accommodation around the country; and if he will make a statement on the matter. [16413/17]
• 2017-04-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on the possibility of the credit union movement providing funds for investment in social and affordable housing; the engagement that has taken place to date between the sector and his Department; and if he will make a statement on the matter. [16416/17]
• 2017-04-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of the implementation of the motor insurance compensation framework announced by his Department in July 2016. [16415/17]
• 2017-03-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of the Government's appeal of the European Commission's state aid investigation ruling in a case (details supplied); if the backdated tax has been paid into an escrow account; the interest rate payable on the account; and if he will make a statement on the matter. [15960/17]
• 2017-03-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of affected mortgage accounts under the Central Bank's tracker mortgage examination, by lender; the number of mortgage accounts with interest rates rectified broken down by lender; the average interest rates of those accounts rectified; the number of PDH and BTL mortgage accounts that have received compensation by lender; the average compensation rate by lender, in tabular form; and if he will make a statement on the matter. [15966/17]
• 2017-03-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the methodologies used by each lender under the Central Bank's tracker mortgage examination to arrive at a redress rate of interest and compensation; the way in which the Central Bank determines such methodologies to be appropriate; and if he will make a statement on the matter. [15967/17]
• 2017-03-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if timelines have been set for the completion of each of the four phases in the Central Bank's tracker mortgage examination; if lenders will be penalised for not completing these phases on time; and if he will make a statement on the matter. [15968/17]
• 2017-03-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 76 of 29 September 2016, if he will clarify the meanings when he states that no concrete business model development proposals have been received; if proposals, concrete or otherwise, have been made; if any of these proposals requested a change to current regulations; if so, the outcome of these proposals; and if he will make a statement on the matter. [15969/17]
• 2017-03-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 77 of 29 September 2016, if decisions relating to requests for changes to regulations 2016 are appealable to the Irish Financial Services Appeals Tribunal; and if he will make a statement on the matter. [15970/17]
• 2017-03-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on whether it is necessary to expand the appealable decisions under the Irish Financial Services Appeals Tribunal to include the decisions relating to Regulations 2016 for credit unions; and if he will make a statement on the matter. [15971/17]
• 2017-03-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on reports that a State owned bank expects to increase its share of the personal lending market by specifically targeting the business of credit unions in view of the regulatory curtailment in 2011; his further views on whether the actions of the bank is placing the credit unions at a disadvantage; and if he will make a statement on the matter. [15972/17]
• 2017-03-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 78 of 29 September 2016, if consideration has been given to increasing the oversight in view of the extent of powers devolved to the Central Bank in respect of credit unions; his views on whether a peer review every four years is sufficient oversight; and if he will make a statement on the matter. [15973/17]
• 2017-03-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Central Bank has set up an advisory group to advise on the performance of its functions and the exercise of its powers in respect of credit unions as provided for under the Central Bank Reform Act 2010; if that group is the same as the credit union advisory committee; the number of times this advisory group has met since the powers to regulate credit unions were devolved to the Central Bank; and if he will make a statement on the matter. [15974/17]
• 2017-03-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if a review of the Central Bank's regulatory performance and any other relevant matter has been undertaken with regard to the Registrar of Credit Unions as stipulated by the Central Bank Reform Act 2010; if he will be examining this review; if he will publish this review; and if he will make a statement on the matter. [15975/17]
• 2017-03-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if there is a mechanism in place whereby he can update or change the 2016 regulations with regard to credit unions; if legislation is required if such changes were to be made; and if he will make a statement on the matter. [15976/17]
• 2017-03-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the consumer advisory group attached to the consumer protection division of the Central Bank has expressed any concerns regarding the negative impact that the gradual diminution of products and services allowable by credit unions under current regulations might be having on consumers; and if he will make a statement on the matter. [15977/17]
• 2017-03-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans and those of the agencies under the aegis of his Department to respond to the new investment environment faced by US multinationals with a presence here under the new US Administration; his particular plans to respond to these new challenges to Ireland's successful inward investment strategy; and if he will make a statement on the matter. [15152/17]
• 2017-03-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the cost of insurance under different insurance headings such as public liability, buildings cover, employer liability and so on for his Department and each body under its aegis; the name of the insurance provider for each year since 2010, in tabular form; the number of current outstanding insurance claims against his Department or the body under its aegis; the estimated cost of those claims if available; and if he will make a statement on the matter. [15180/17]
• 2017-03-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of persons in receipt of the incapacitated child tax credit for each year since 2010; the detail and nature of the incapacity of the qualifying child; and if he will make a statement on the matter. [14608/17]
• 2017-03-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of applications received for the incapacitated child tax credit for each year since 2010; the number approved and rejected respectively, in tabular form; and if he will make a statement on the matter. [14609/17]
• 2017-03-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 128 of 31 January 2017, the detail of the recent engagement the Irish authorities have had with the Brazilian Federal Revenue Service on the inclusion of Ireland on their tax blacklist; if the promised technical delegation has travelled to Brazil to discuss the issue with the authorities there; and if he will make a statement on the matter. [14701/17]
• 2017-03-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the yield from the exit tax on life assurance in 2016; the projected yield in 2017; and if he will make a statement on the matter. [14702/17]
• 2017-03-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the yield from the 1% levy on life assurance products in 2016; the projected yield in 2017; and if he will make a statement on the matter. [14703/17]
• 2017-03-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Questions Nos. 235, 243 and 244 of 28 February 2017, if he will confirm, in respect of each financial institution involved in the Central Bank's tracker examination, the identity of the independent third parties overseeing the internal review process within the institution; and if he will make a statement on the matter. [12807/17]
• 2017-03-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of credit unions that, as at 31 January 2017, have had their AGMs delayed by the Central Bank for more than nine months. [13153/17]
• 2017-03-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on the Central Bank's power under section 78(4) of the Credit Union Act 1997 (details supplied), in view of the fact that a number of credit unions have had their AGMs delayed by the Central Bank for periods exceeding the maximum postponement period of nine months as stated in the Act. [13154/17]
• 2017-03-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Central Bank is currently investigating the incorrect disclosure in advertisements of annual percentage rates by certain financial institutions; the precise nature of the investigation; the institutions concerned, the period covered and the credit products involved; if the advertised annual percentage rate, APR, understated or overstated the actual APR in each case; if the Central Bank is satisfied that consumers were actually charged the correct rates; and if he will make a statement on the matter. [13215/17]
• 2017-03-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if each State-supported bank offers, in certain circumstances, an interest rate to an existing mortgage customer which is outside of the advertised rates for that particular category of customer including, for example, in a situation in which a customer has informed the bank that he or she is switching to another lender; if the Central Bank has a view on this; and if he will make a statement on the matter. [13299/17]
• 2017-03-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he will provide, using the most up-to-date economic and fiscal information available, an estimate of the final deficit as a percentage of gross domestic product, GDP, for 2016; and if he will make a statement on the matter. [13341/17]
• 2017-03-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he will provide, using the most up-to-date economic and fiscal information available, an estimate of the fiscal space for 2018, 2019 and 2020; and if he will make a statement on the matter. [13342/17]
• 2017-03-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he will provide, using the most up-to-date economic and fiscal information available, an estimate of the debt to gross domestic product, GDP, ratio at the end of 2016; and if he will make a statement on the matter. [13343/17]
• 2017-03-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he will provide, using the most up-to-date economic and fiscal information available, an estimate of Ireland's contribution to the EU budget in respect of 2016; and if he will make a statement on the matter. [13344/17]
• 2017-03-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he will provide a breakdown by county of the 297,800 mortgage accounts estimated to be in receipt of tax relief at source in respect of mortgage interest in 2016; and if he will make a statement on the matter. [13412/17]
• 2017-03-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the details, including the aggregate value of such transactions if individual transaction values cannot be provided, of the list of NAMA loan or asset disposals, including disposals by a receiver appointed by NAMA, since the inception of the agency where an open competitive sales process did not take place and where the disposal was made to a special purchaser, in tabular form; when NAMA's policy changed in respect of such off-market disposals; and if he will make a statement on the matter. [13542/17]
• 2017-03-09
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount the State Claims Agency paid in legal costs to solicitors representing the agency in 2015 and 2016; the amount paid in legal costs to solicitors acting for plaintiffs; the top ten payments made to named legal firms representing the agency and plaintiffs, respectively, in 2016; and if he will make a statement on the matter. [12492/17]
• 2017-03-09
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the classification of the announced dividend for the State from a bank (details supplied) in terms of being on-balance sheet or off-balance sheet revenue; if it will take the form of a financial transaction; the purposes for which it can be used; and if he will make a statement on the matter. [12632/17]
• 2017-03-09
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if it is possible to use the proceeds of the sale of a bank (details supplied) or dividends from the bank to fund or partly fund the proposed National Children's Hospital; if he has been consulted on this issue by the Minister for Health; and if he will make a statement on the matter. [12633/17]
• 2017-03-09
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if a complaints process has been put in place for the 2,141 SMEs which were placed into a group by a bank (details supplied); if this process is operational for these customers here; and if he will make a statement on the matter. [12647/17]
• 2017-03-09
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Central Bank has been asked to approve any complaints process put in place for the 2,141 SME customers involved in an issue (details supplied); if the Central Bank approved this complaints process; and if he will make a statement on the matter. [12648/17]
• 2017-03-09
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he or the Central Bank are satisfied that the 2,141 Irish SME customers placed into a group by a bank (details supplied) have been contacted appropriately and directly by the bank outlining clearly the complaints process put in place; if not, when the Central Bank expects this communication to take place; and if he will make a statement on the matter. [12649/17]
• 2017-03-09
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the complaints process for the 2,141 SME customers of a bank (details supplied) placed into a group is the exact same as the one put in place by the bank for UK customers; if the independent third party was appointed by the bank; if the Central Bank is satisfied with the appointment process of the independent third party; if an Irish independent third party will be appointed or if the British independent third party will be asked to judge on Irish cases; if he and the Central Bank are satisfied that a British independent third party will be able to adequately assess Irish cases; and if he will make a statement on the matter. [12650/17]
• 2017-03-09
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if, in the case of the complaints process put in place for the 2,141 Irish SME customers of a bank (details supplied) placed into a group, it is standard practice to deduct refunds to the customers from debt outstanding from the customers; if he and the Central Bank are satisfied that this compensation is adequate for SME customers whose financial position may have been worsened by extra fees applied as a result of being placed in the group; and if he will make a statement on the matter. [12651/17]
• 2017-03-09
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he will provide details of the Revenue Commissioners' current compliance activity in relation to offshore transactions; the number of solicitor firms identified to date as being associated with offshore transactions; the number of inquiry letters in respect of such transactions issued by the Revenue Commissioners to solicitor firms for each year since 2010; the number of cases involving offshore transactions for which enforcement action has been taken since 2010 and the tax yield in respect of same; and if he will make a statement on the matter. [12652/17]
• 2017-03-09
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of persons or entities that have made a voluntary disclosure to the Revenue Commissioners since budget day in October 2016 concerning the ending of the opportunity to make a qualifying disclosure in respect of offshore assets and accounts; the yield from these voluntary disclosures; and if he will make a statement on the matter. [12653/17]
• 2017-03-09
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he will provide, in respect of each organisation deemed to be a public body, including State agencies, Government Departments, local authorities, statutory bodies, section 38 and section 39 funded organisations and third level education bodies, the area in which the Revenue Commissioners have identified interest, penalties and-or arrears of tax as being owed at any time since 2010; the detail of such interest, penalties and arrears of tax calculated as being owed by public sector organisations for each year since 2010; the amount collected to date in each case; and if he will make a statement on the matter. [12655/17]
• 2017-03-09
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of persons that have paid the domicile levy; the amount collected by the Revenue Commissioners for each year since 2010; and if he will make a statement on the matter. [12656/17]
• 2017-03-09
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of builders that have registered to date for the first time buyer help to buy scheme. [12657/17]
• 2017-03-09
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of persons that have applied to date for the first time buyer help to buy scheme; the estimated total value of those claims; the estimated cost of the scheme for 2017; and if he will make a statement on the matter. [12658/17]
• 2017-03-09
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of persons that were in a position to benefit from the earned income tax credit in 2015; the qualifying criteria for persons that are self employed; and if he will make a statement on the matter. [12659/17]
• 2017-03-09
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the yield for January and February 2017 from the changes introduced in section 22 of the Finance Act 2016 concerning the section 110 tax structure and from the changes introduced in section 23 of the Act concerning Irish real estate funds; his revised estimate of the combined yield from these measures in 2017; and if he will make a statement on the matter. [12660/17]
• 2017-03-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the countries which have compensation schemes in place for collapsed insurance companies; if these schemes would compensate Irish claimants in the event of a motor insurance company collapsing (details supplied); and if he will make a statement on the matter. [11579/17]
• 2017-03-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if insurance companies currently passporting into Ireland from the UK and its jurisdictions have the ability to continue passporting into Ireland if the UK exited EIOPA when the UK exits the European Union, if the UK and its jurisdictions automatically exit the European Insurance and Occupational Pensions Authority, EIOPA; and if he will make a statement on the matter. [11580/17]
• 2017-03-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount of VAT collected in 2015 and 2016 by the Revenue Commissioners from a retail service (details supplied). [11867/17]
• 2017-03-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question Nos. 130 and 156 of 14 February 2017, if he will make provision for refunds to be issued to persons outside of the four-year rule in the event that the Court of Appeal upholds the High Court decision in respect of the deductibility of the NPPR against rental profits; and if he will make a statement on the matter. [11924/17]
• 2017-03-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he has initiated the process of carrying out an independent impact assessment on the help-to-buy scheme introduced as part of budget 2017; if this will involve assessing the impact of the scheme on the price of new homes, new housing supply and on the property market generally; and if he will make a statement on the matter. [12027/17]
• 2017-02-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the customs arrangements that he and his Department expect to apply between the Republic of Ireland and Northern Ireland in the event that the United Kingdom leaves the customs union as part of its exit from the European Union; the impact he expects these customs arrangements will have on trade and the day-to-day movement of persons across the Border; and if he will make a statement on the matter. [10409/17]
• 2017-02-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on the possibility of larger credit unions becoming involved in mortgage lending in a significant way; if his attention has been drawn to the fact that the current restrictions on long term lending are preventing this; and if he will make a statement on the matter. [10410/17]
• 2017-02-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he has had discussions with the Central Bank regarding their tracker examination; the status of the reinstatement of the correct tracker rate for the affected customers; if the Central Bank probe will involve examining the way this issue arose across the banks in the first place including, for example, the minutes of meetings; and if he will make a statement on the matter. [10411/17]
• 2017-02-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he is satisfied himself with the Central Bank's response to a bank's placing of 2,141 SME customers into a global restructuring group (details supplied); his views on whether a formal review is required by the Central Bank to assess whether any SME customers here were inappropriately treated; and if he will make a statement on the matter. [9989/17]
• 2017-02-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of the work of the implementation group concerning the recommendations of the credit union advisory committee report; and if he will make a statement on the matter. [9991/17]
• 2017-02-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the current estimate of the fiscal space available in budget 2018 net of the carry forward effects from budget 2017 and all known demographic pressures. [9993/17]
• 2017-02-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of the implementation of the motor insurance compensation framework announced by his Department in July 2016. [9992/17]
• 2017-02-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount of lending carried out by a company (details supplied) to date to the construction sector; his views on whether the State can do more to ensure the construction sector has access to finance to build the required homes and office accommodation here; and if he will make a statement on the matter. [9990/17]
• 2017-02-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the progress that has been made in respect of the liquidation of a company (details supplied); if those caught up in outstanding claims are facing any losses; the role of the insurance compensation fund; the role of the Motor Insurance Bureau of Ireland; the current estimate of the number and value of outstanding claims and the shortfall; and if he will make a statement on the matter. [10001/17]
• 2017-02-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the motor insurance compensation framework in place at present in the event of a motor insurance firm being liquidated; and if he will make a statement on the matter. [10002/17]
• 2017-02-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he will provide an update on the impact of the collapse of a company (details supplied); if those caught up in outstanding claims are facing any losses; the role of the insurance compensation fund; the role of the Motor Insurance Bureau of Ireland; the current estimate of the number and value of outstanding claims and the shortfall; and if he will make a statement on the matter. [10003/17]
• 2017-02-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the reason a credit union (details supplied) has not been allowed by the Central Bank to hold an AGM since 2012; the number of credit unions that have had their AGMs delayed for more than nine months; and if he will make a statement on the matter. [10226/17]
• 2017-02-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Central Bank has plans to investigate if customers with business loans were wrongly denied their contractual right to return to a tracker rate following a period on a fixed rate or have not been put on the correct tracker rate; and if he will make a statement on the matter. [10227/17]
• 2017-02-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if public private partnership, PPP, unitary payments for potential infrastructure projects, in addition to those funded under the CIP 2016-2021, that are undertaken under the European Fund for Strategic Investments, may not be counted towards the deficit reference values when defining the fiscal adjustment under either the preventive or the corrective arm of the fiscal pact and that in the case of such a PPP unitary payment causing the Exchequer to run an excess over the deficit reference value, the Commission will not launch an excessive deficit procedure, EDP, if this excess is only due to a contribution made to a project co-financed under the EFSI, according to a European Commission communication (details supplied). [10322/17]
• 2017-02-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the exact scope of the Central Bank tracker mortgage examination which is ongoing. [10369/17]
• 2017-02-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of affected customers and the number of those who have had the correct tracker rate reinstated for each bank, with regard to the ongoing Central Bank tracker examination; and if he will make a statement on the matter. [10370/17]
• 2017-02-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance whether stamp duty is payable on the documentation concerning the transfer or purchase of loans from one entity to another; if it is standard practice not to pay stamp duty on the documentation of such transfers; and if he will make a statement on the matter. [10371/17]
• 2017-02-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance whether he or the Revenue Commissioners have made an assessment of whether stamp duty is payable on the documentation concerning the transfer or purchase of loans from one entity to another; the conclusions of such assessments; and if he will make a statement on the matter. [10372/17]
• 2017-02-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if any proceedings have been successfully taken by the Revenue Commissioners against entities for failure to pay stamp duty on the documentation concerning the transfer of loans from one entity to another; the number of such cases; the fines involved; the stamp duty unpaid; and if he will make a statement on the matter. [10373/17]
• 2017-02-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if capital gains tax is payable on the gains earned on the sale of loans from one entity to another; if it is standard practice not to pay capital gains tax on such gains; and if he will make a statement on the matter. [10374/17]
• 2017-02-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he or the Revenue Commissioners have made an assessment of whether capital gains tax is payable on the gains earned from the sale of loans from one entity to another; if so, the conclusions of such assessments; and if he will make a statement on the matter. [10375/17]
• 2017-02-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance whether any proceedings have been successfully taken by the Revenue Commissioners against entities for failure to pay capital gains tax on the profit earned on the sale of loans from one entity to another; the number of such cases; the fines involved; the amount of tax unpaid; and if he will make a statement on the matter. [10376/17]
• 2017-02-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance to set out the number of claims made under the knowledge development box in 2016; the total cost of the tax expenditure associated with the knowledge development box in 2016; the projected cost in 2017; and if he will make a statement on the matter. [10377/17]
• 2017-02-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance to set out the number of audits of research and development tax credit claims carried out in each year from 2012 to 2016; the number of audits which resulted in a reclaim of credits; and if he will make a statement on the matter. [10378/17]
• 2017-02-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance to set out the gross eligible company expenditure for which research and development tax credits were claimed in each year from 2012 to 2016; and if he will make a statement on the matter. [10379/17]
• 2017-02-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance to set down the number of banks and financial institutions that paid the bank levy in 2015 and 2016; the number of such institutions that are domestically owned; the number which are non-Irish headquarters; and if he will make a statement on the matter. [10380/17]
• 2017-02-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance to set out the number of claims under section 481 film tax relief in 2015 and 2016; the number of films which received finance under the relief in each year; the number of jobs supported; and if he will make a statement on the matter. [10381/17]
• 2017-02-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance to list in tabular form the tribunals established under the Tribunals of Inquiry (Evidence) Acts 1921 to 2011; the number of days each tribunal sat for; the gross cost of each tribunal; and if he will make a statement on the matter. [10382/17]
• 2017-02-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance to set down the tax expenditure associated with the employment and investment incentive in 2016; the number of jobs supported; and if he will make a statement on the matter. [10383/17]
• 2017-02-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when the first claims will be eligible to be made for an exemption from capital gains tax under section 604A of the Taxes Consolidation Act 1997 for properties held for seven years; if his Department has made an initial estimate of the tax expenditure that will be associated with the relief; and if he will make a statement on the matter. [10384/17]
• 2017-02-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance to set down in tabular form the yield in each year from 2007 to 2016 from stamp duty on share transactions on the Irish Stock Exchange; and if he will make a statement on the matter. [10385/17]
• 2017-02-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance to set down the yield from betting duty in 2016; the breakdown between licensed betting offices and online; and if he will make a statement on the matter. [10386/17]
• 2017-02-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance to set out the total exemption from corporation tax on qualifying income and gains from rental property claimed by real estate investment trusts in each year from 2013 to 2015; and if he will make a statement on the matter. [10387/17]
• 2017-02-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance to provide details on the last occasion when a profession was added to the list that can claim rate expenses system for tax relief; and if he will make a statement on the matter. [10388/17]
• 2017-02-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance to set down in tabular form the proceeds from the disposal of investments in the State-supported banks, by institution, in each year since 2010; and if he will make a statement on the matter. [10389/17]
• 2017-02-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance to set down in tabular form the dividends the State received from investments in the State-supported banks, including interest on contingent capital notes, by institution, in each year since 2010; and if he will make a statement on the matter. [10390/17]
• 2017-02-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the yield from inheritance tax in each of the years 2011 to 2016; and if he will make a statement on the matter. [9321/17]
• 2017-02-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the approximate number of inheritance cases that resulted in a liability for capital acquisitions tax in each of the years 2011 to 2016; and if he will make a statement on the matter. [9322/17]
• 2017-02-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the cost of agricultural relief, business relief, favoured nephew status and dwelling house relief against capital acquisitions tax and the number of claims received for each of these in each of years 2011 to 2016 in tabular form; and if he will make a statement on the matter. [9323/17]
• 2017-02-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the revenue raised by the carbon levy on each product on which it is applied in each of the years 2013 to 2016, in tabular form; and if he will make a statement on the matter. [9324/17]
• 2017-02-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the yield from excise duty and value added tax on the sale of alcoholic products in each of the years 2011 to 2016, in tabular form;; and if he will make a statement on the matter. [9325/17]
• 2017-02-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the total amount of taxation raised from motorists in each of the years 2012 to 2016 from mineral oil tax, VRT, VAT, carbon tax and motor tax, including driver licensing receipts; and if he will make a statement on the matter. [9326/17]
• 2017-02-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of persons or mortgage accounts in receipt of tax relief at source in each of the years 2012 to 2016 in tabular form; the projected cost in 2017; and if he will make a statement on the matter. [9327/17]
• 2017-02-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the tax expenditure associated with research and development tax credits in each of the years 2012 to 2016 in tabular form; and if he will make a statement on the matter. [9328/17]
• 2017-02-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the current composition of the general government debt in terms of exchequer debt borrowings under the European Union and Ireland's European Union-International Monetary Fund programme, retail debt and other forms; and the term to maturity and average interest rate on each component in tabular form; and if he will make a statement on the matter. [9329/17]
• 2017-02-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the annual corporate tax and other named taxes paid by the revenues generated by aircraft leasing firms based here in each of the years 2010 and 2016 in tabular form; and if he will make a statement on the matter. [9331/17]
• 2017-02-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the taxation provisions in legislation that are due to expire at the end of 2017; and if he will make a statement on the matter. [9333/17]
• 2017-02-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position to date for 2017 on the Revenue Commissioner audits of self-employed contractors; and if he will make a statement on the matter. [9334/17]
• 2017-02-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he has reviewed the role of public interest directors in State supported financial institutions; and if he will make a statement on the matter. [9335/17]
• 2017-02-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if permission is required from the European Commission prior to a bank (details supplied) recommencement of dividend payments; and if he will make a statement on the matter. [9336/17]
• 2017-02-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of successful applications by relevant area under the living city initiative; and if he will make a statement on the matter. [9337/17]
• 2017-02-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the interest the Revenue Commissioners levied and collected from the late payment of tax liabilities by tax category in each of the years 2012 to 2016; and if he will make a statement on the matter. [9338/17]
• 2017-02-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the total value of prizes paid and the percentage this represents of the total prize bonds outstanding in each of the years 2012 to 2016; and if he will make a statement on the matter. [9339/17]
• 2017-02-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the fees his Department has paid to third parties relating to a possible flotation of a bank (details supplied); and if he will make a statement on the matter. [9340/17]
• 2017-02-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Revenue Commissioners have concluded their investigation into the tax affairs of medical consultants; the lessons learned for tax compliance; and if he will make a statement on the matter. [9341/17]
• 2017-02-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when he expects to receive an interim and final dividend from the special liquidator of IBRC; the amount of the expected dividend; and if he will make a statement on the matter. [9342/17]
• 2017-02-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Questions Nos. 111, 112 and 115 of 15 February 2017, the up-to-date information available other than the 2013 data provided in regard to the number of licensed moneylenders; the number of customers; the value of loans outstanding; and if he will make a statement on the matter. [9466/17]
• 2017-02-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of Central Bank employees dedicated to financial regulation; if this includes employees dedicated to credit union regulation; and if he will make a statement on the matter. [9514/17]
• 2017-02-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of Central Bank employees dedicated to Brexit; and if he will make a statement on the matter. [9515/17]
• 2017-02-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of staff vacancies in the enforcement section of the Central Bank; the specific roles that are vacant; if the vacancies are in the enforcement advisory section or the enforcement investigations section; and if he will make a statement on the matter. [9516/17]
• 2017-02-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he will provide a breakdown of the 289 firms found to be unauthorised by the Central Bank regarding the services they provided; if they were financial services providers, collective investment schemes, payment services agents, moneylenders or any other service; if any of the firms were credit-servicing firms; if any of the firms own or owned mortgage loans or credit agreements; and if he will make a statement on the matter. [9517/17]
• 2017-02-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 93 of 2 February 2017 if he will provide the definition of "consultation" in this case; if it involves feedback or instruction from him or if it only involves communication to him informing him of the sale; and if he will make a statement on the matter. [8170/17]
• 2017-02-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 93 of 2 February 2017 if he expects to be consulted if the sale by a bank of certain non-performing loan books were divided in such a way that the individual proceeds would be below €100 million but taken together would be equal to or exceeding €100 million; and if he will make a statement on the matter. [8171/17]
• 2017-02-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance whether a bank (details supplied) has expressed its intention to sell on performing loans; and if he will make a statement on the matter. [8172/17]
• 2017-02-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if any staff members of the National Treasury Management Agency or National Asset Management Agency are to receive a bonus payment for 2016; if so, the total amount being paid out in bonuses by the NTMA in respect of 2016; the number of staff that are to receive a bonus; the highest individual amount paid out; and if he will make a statement on the matter. [8174/17]
• 2017-02-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance to outline the amount paid by the National Treasury Management Agency and the National Asset Management Agency for public relations in 2016; the amount paid to each firm; the rates that apply; when the main public relations contracts for the two agencies are up for renewal; his views on whether the contract provides value for money for the two agencies; and if he will make a statement on the matter. [8175/17]
• 2017-02-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the maximum period of time that a person can be given for a repayment schedule in which exceptional personal circumstances apply in relation to the repayment of tax relief at source, TRS, owed to the Revenue Commissioners; and if he will make a statement on the matter. [8315/17]
• 2017-02-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if NAMA has been requested to provide information to the Comptroller and Auditor General in 2016 or to date in 2017 in relation to certain sales it has been party to regarding the closed, non-competitive nature of the sales process; if so, the details of each such transaction and the information which has been provided; and if he will make a statement on the matter. [8683/17]
• 2017-02-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the purpose of his meeting with a company (details supplied) the day before the closing date for bids on NAMA's Project Eagle; the matters discussed at the meeting; his views on whether the meeting was appropriate; and if he will make a statement on the matter. [7792/17]
• 2017-02-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the approval of the ECB is required for a bank (details supplied) to resume dividend payments to shareholders; if any discussions are under way in this matter; his role as Minister and the role of his Department in relation to possible dividend payments by the bank; and if he will make a decision on the matter. [7793/17]
• 2017-02-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the detail of insurance companies selling motor insurance here which are prudentially regulated in an EU member state other than Ireland; the country in which they are prudentially regulated; if they are regulated here for conduct of business purposes; if he or the Central Bank has any concerns in relation to these firms selling business here; and if he will make a statement on the matter. [7794/17]
• 2017-02-15
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if there is a limit of the number of live loans that a customer can have with an individual licensed moneylender at any point in time; and if he will make a statement on the matter. [7516/17]
• 2017-02-15
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if there are rules regarding the loan limit that a selling agent can decide upon during a face to face meeting with a customer with regard to licensed moneylending; the process of underwriting that must apply; and if he will make a statement on the matter. [7517/17]
• 2017-02-15
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if there are limits on the amount of cash that a licensed moneylending agent can have in their possession or in their vehicle in the course of their work; if there are any security concerns arising therefrom; and if he will make a statement on the matter. [7518/17]
• 2017-02-15
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the agents that meet with the customers at their home are generally employed by the moneylender or are self-employed with regard to licensed moneylending; and if he will make a statement on the matter. [7519/17]
• 2017-02-15
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount currently owed to licensed moneylenders in Ireland; the number of customers that are in debt to these moneylenders; and if he will make a statement on the matter. [7520/17]
• 2017-02-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if his attention has been drawn to the fact that an equity fund (details supplied) is offering significant debt write-offs to mortgage holders; and if he will make a statement on the matter. [7183/17]
• 2017-02-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the current position regarding the tax deductibility of the non-principal private residence, NPPR, charge following the recent decision of the High Court in this matter; the issues this judgment raises in view of the fact that the Revenue Commissioners have previously disallowed the NPPR as a deductible expense; if persons affected can now seek revised assessments; and if he will make a statement on the matter. [7218/17]
• 2017-02-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the current number of applications for charitable status; the length of time it is typically taking for applications to be processed; and if he will make a statement on the matter. [7403/17]
• 2017-02-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 193 of 7 February 2017, if he will provide details of the use of section 110 companies by the Irish Bank Resolution Corporation, IBRC, including the number of section 110 companies set up by IBRC; the purpose of setting up these companies; when they were set up; if third parties were involved in these companies; the tax implications of using this tax structure; and if he will make a statement on the matter. [7406/17]
• 2017-02-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No.193 of 7 February 2017, the details of the use of section 110 companies by the Ireland Strategic Investment Fund, ISIF, including the number of section 110 companies that ISIF was and remains party to; the purpose of setting up these companies; when they were set up; if third parties were involved in these companies; the tax implications of using this tax structure; and if he will make a statement on the matter. [7433/17]
• 2017-02-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance in respect of each regulated bank, the number of habitable residential properties they own or control which are currently vacant; the reasons such properties are vacant; the number of habitable residential properties currently controlled by receivers appointed by that bank which are vacant; and if he will make a statement on the matter. [7453/17]
• 2017-02-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance in respect of each unregulated fund, the number of habitable residential properties they own or control which are currently vacant; the reasons such properties are vacant; the number of habitable residential properties currently controlled by receivers appointed by that fund which are vacant; and if he will make a statement on the matter. [7454/17]
• 2017-02-09
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on the moves in the US to reduce financial regulation and the potential roll back of the Dodd-Frank law; if he has undertaken a risk assessment of such moves on the Irish banking and financial sector; and if he will make a statement on the matter. [6572/17]
• 2017-02-09
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the progress of the independent review on corporation tax; if the deadline of the end of the second quarter in 2017 is still applicable; if it will include potential changes in tax rates in the UK and the US; and if he will make a statement on the matter. [6573/17]
• 2017-02-09
  PQ
  Asked Housing

  Deputy Michael McGrath asked the Minister for Housing, Planning, Community and Local Government the different costs that are being included in the review on the cost of building a new home here; if this review will include the cost of finance for developers; and if he will make a statement on the matter. [6576/17]
• 2017-02-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount of warehoused mortgage debt under the split mortgage solution for both principal dwelling homes and buy-to-let mortgages on an aggregate basis and by financial institution; and if he will make a statement on the matter. [6023/17]
• 2017-02-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when NAMA started using the section 110 tax structure; the purpose of NAMA using this structure; and if he will make a statement on the matter. [6043/17]
• 2017-02-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he will provide an estimate for each year that NAMA was using the section 110 tax structure of the amount of corporation tax it saved as a result; and if he will make a statement on the matter. [6044/17]
• 2017-02-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the details of the approval process within NAMA of the use of the section 110 tax structure; if the attention of the NAMA board was drawn to the use of it and if it approved the structure; and if he will make a statement on the matter. [6045/17]
• 2017-02-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when his attention was drawn to the fact that NAMA was using the section 110 tax structure; and if he will make a statement on the matter. [6046/17]
• 2017-02-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if his attention has been drawn to whether any other State bodies or agencies, apart from NAMA, under his Department's remit have been using the section 110 tax structure; and if he will make a statement on the matter. [6047/17]
• 2017-02-02
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the proportion of mortgages currently in arrears that are also in negative equity; and if he will make a statement on the matter. [5102/17]
• 2017-02-02
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the proportion of borrowers in mortgage arrears of over 720 days who have not engaged with their lenders; and if he will make a statement on the matter. [5104/17]
• 2017-02-02
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the proportion of borrowers in mortgage arrears of over 720 days who have not completed the mortgage arrears resolution process; and if he will make a statement on the matter. [5105/17]
• 2017-02-02
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if his consent is required for the sale by a bank (details supplied) of certain non-performing loan books; and if he will make a statement on the matter. [5109/17]
• 2017-02-02
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of mortgage accounts identified by a bank (details supplied) in which the customer has been wrongly denied a tracker rate; the number of mortgage accounts in which the incorrect tracker rate is being applied; the number of such accounts in which the customer now has the correct rate applied to their account; the number of accounts in which the customer is still not on the correct tracker rate; and if he will make a statement on the matter. [5208/17]
• 2017-02-02
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of mortgage accounts identified by a bank (details supplied) in which the customer has been wrongly denied a tracker rate; the number of mortgage accounts in which the incorrect tracker rate is being applied; the number of such accounts in which the customer now has the correct rate applied to their account; the number of accounts in which the customer is still not on the correct tracker rate; and if he will make a statement on the matter. [5209/17]
• 2017-02-02
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of mortgage accounts identified by a bank (details supplied) in which the customer has been wrongly denied a tracker rate; the number of mortgage accounts in which the incorrect tracker rate is being applied; the number of such accounts in which the customer now has the correct rate applied to their account; the number of accounts in which the customer is still not on the correct tracker rate; and if he will make a statement on the matter. [5210/17]
• 2017-02-02
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of mortgage accounts identified by a bank (details supplied) in which the customer has been wrongly denied a tracker rate; the number of mortgage accounts in which the incorrect tracker rate is being applied; the number of such accounts in which the customer now has the correct rate applied to their account; the number of accounts in which the customer is still not on the correct tracker rate; and if he will make a statement on the matter. [5211/17]
• 2017-02-02
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he and any Minister of State under his Department uses a personal e-mail account for work purposes; the security controls that are in place relating to the use of personal e-mail accounts for Department related business; if his Department has a policy on this matter; and if he will make a statement on the matter. [5254/17]
• 2017-01-31
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of discussions with the Brazilian authorities regarding their decision to designate Ireland as a tax haven; his views on whether the decision will be reversed; if further meetings with the Brazilian authorities are planned; and if he will make a statement on the matter. [4011/17]
• 2017-01-31
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of employees of the National Treasury Management Agency and the National Asset Management Agency who were in remuneration categories (details supplied) at the end of December 2016. [4151/17]
• 2017-01-31
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount which was paid out by NAMA in 2016 in respect of redundancy payments; the number of employees who received payments; the terms of the redundancy payments; and if he will make a statement on the matter. [4152/17]
• 2017-01-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on the potential roll-back of financial regulation in the United States and other jurisdictions; the extent to which this will impact financial regulation and the financial sector here; and if he will make a statement on the matter. [3737/17]
• 2017-01-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the cost of extending the disabled drivers and disabled passengers scheme to visually impaired persons who are unable to obtain a driving licence; and if he will make a statement on the matter. [3738/17]
• 2017-01-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he will be fully publishing his Department's current assessment of the economic impacts on the Irish economy of a hard Brexit (details supplied); and if he will make a statement on the matter. [3739/17]
• 2017-01-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if World Trade Organization rules will apply between the EU and the UK in the event that a trade deal between the UK and the EU is not completed by the end of the Article 50 process; and if he will make a statement on the matter. [3740/17]
• 2017-01-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount and purpose of public funding that has been required to date by the credit union sector; the amount collected from credit unions by way of the levy; and if he will make a statement on the matter. [2353/17]
• 2017-01-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the initiatives that have been undertaken by the Central Bank of Ireland in recent times that will ensure development and growth of the credit union sector in view of the Registrar of Credit Unions remit to maintain the financial stability and well-being of credit unions; and if he will make a statement on the matter. [2354/17]
• 2017-01-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of credit unions currently operating under lending restrictions; the number of credit unions with restrictions on lending to persons and aggregate monthly lending in bands of €10,000, in tabular form; and if he will make a statement on the matter. [2355/17]
• 2017-01-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of credit unions that have been approved for additional services, declined for additional services and the number of applications in the past five years ongoing; and the length of time it takes on average from preliminary application stage to full approval. [2356/17]
• 2017-01-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the additional services that are most frequently requested by credit unions; the number of inquiries that relate to an application for provision of debit card services; and the number of applications for debit cards that have been approved in the past five years. [2357/17]
• 2017-01-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the current restrictions that apply to long-term lending such as mortgages by credit unions; and if there are any plans to ease these restrictions. [2358/17]
• 2017-01-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of credit unions that have a current account and debit card service available for their customers. [2359/17]
• 2017-01-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the timeframe it currently takes from application to registration by the Revenue Commissioners for builders seeking to be registered for the help-to-buy scheme; and if he will make a statement on the matter. [2453/17]
• 2017-01-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on the current regulatory environment for credit unions; the future vision he has for credit unions here; if he has considered the expansion of credit services for credit unions; and if he will make a statement on the matter. [2455/17]
• 2017-01-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he will provide an estimate of the number of mortgages identified as part of the Central Bank investigation into tracker mortgages whereby the customer was wrongly denied his or her right to a tracker rate or the incorrect tracker rate was applied; his views on the widespread nature of this practice; and if he will make a statement on the matter. [1892/17]
• 2017-01-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans to proceed with the sale of a stake in a bank (details supplied) in the course of 2017; the factors that will influence his decision; and if he will make a statement on the matter. [1893/17]
• 2017-01-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans to introduce further protections for mortgage holders and SMEs whose loans have been sold to unregulated loan owners, including so-called vulture funds; his further plans to bring these funds fully within the ambit of financial regulation; and if he will make a statement on the matter. [1894/17]
• 2017-01-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on the fact that, almost three years on from the collapse of a company (details supplied), 1,666 claims are still not dealt with; the position regarding the implementation of the motor insurance compensation framework announced in July 2016; and if he will make a statement on the matter. [1726/17]
• 2017-01-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he is satisfied with the staffing levels at the Central Bank; his views on the level of vacancies; if he is satisfied that the Central Bank is adequately prepared for the financial services firms that could potentially come to Ireland in view of Brexit; and if he will make a statement on the matter. [1724/17]
• 2017-01-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on the latest set of common consolidated corporate tax base proposals from the European Commission; his further views on whether these proposals would have a significantly negative impact on Ireland; and if he will make a statement on the matter. [1728/17]
• 2017-01-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if his attention has been drawn to the fact that the Central Bank has no record of the number of SME loans that have been sold on to unregulated loan owners; if he will discuss this matter with the Central Bank; and if he will make a statement on the matter. [1727/17]
• 2017-01-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he is satisfied with the Central Bank's response to a bank's placing of 2,141 SME customers into a global restructuring group (details supplied); his views on whether a formal review is required by the Central Bank to assess whether any SME customers here were inappropriately treated; and if he will make a statement on the matter. [1725/17]
• 2017-01-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated amount of cash to be still unaccounted for in respect of each coin and note of the Irish punt; the arrangements that apply; the amount exchanged for euro in each year since 2010; and if he will make a statement on the matter. [41063/16]
• 2017-01-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if there are exceptions to the four year rule relating to persons seeking a repayment of income tax they have overpaid in circumstances in which the overpayment arose from an acknowledged mistake on the part of the Revenue Commissioners; and if he will make a statement on the matter. [41231/16]
• 2017-01-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 119 of 6 December 2016, the steps that have been taken to ensure that all corporate State bodies comply; and if he will make a statement on the matter. [41525/16]
• 2017-01-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of persons claiming the home carer tax credit and the cost to the Exchequer in each of the years 2013 to 2016; if he will provide an estimate of the number of persons that may be entitled to the credit but are not claiming it; the circumstances in which the Revenue Commissioners provide the credit automatically; if the Revenue Commissioners have plans to increase awareness of the credit; and if he will make a statement on the matter. [1113/17]
• 2017-01-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if his Department has reached agreement with the insurance industry and is proceeding to implement the recommendations of the Report of the Review of the Framework for Motor Insurance Compensation in Ireland published by his Department on 22 July 2016; and if he will make a statement on the matter. [1213/17]
• 2017-01-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he will provide a breakdown by loan owner of the 10,007 PDH mortgages owned by unregulated loan owners as quoted in the third quarter of 2016 Central Bank mortgage arrears statistics publication, page 11; and if he will make a statement on the matter. [1840/17]
• 2017-01-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to the data provided in the third quarter of 2016 Central Bank mortgage arrears statistics publication, page 11, the number of the 2,105 PDH mortgages which have been restructured or were restructured while the loan was actually owned by the unregulated loan owner; the number that had already been restructured at the time the loan was sold onto the unregulated loan owner; and if he will make a statement on the matter. [1841/17]
• 2017-01-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if negotiations are ongoing between persons (details supplied) and the special liquidators of a bank in relation to the control of certain properties, potential litigation against the persons by the special liquidator and litigation by the persons against the former bank; if he is being kept informed of such negotiations; the mandate which has been conveyed to those negotiating on the State's behalf; the amount of legal and recovery costs already incurred by the special liquidator on this matter; and if he will make a statement on the matter. [1844/17]
• 2017-01-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the steps he intends to undertake in order to fulfil his commitment to introduce a tax on sugar-sweetened drinks in April 2018; the expected full year yield from such a tax; and if he will make a statement on the matter. [1858/17]
• 2017-01-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he will provide details of the Revenue Commissioners compliance project in respect of the self-employed; the scope of the project and the number of tax cases that will be examined; the results of the pilot project; and if he will make a statement on the matter. [1859/17]
• 2017-01-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the nature of the case being taken in the High Court by a bank (details supplied) against another bank in relation to the sale by the other bank of a property loan book in 2015; the implications of this case for the other bank; and if he will make a statement on the matter. [1860/17]
• 2017-01-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount of an authority's funds which are frozen here due to UN sanctions; the location the funds are held; the date from which they are frozen; the way the funds are managed; and if he will make a statement on the matter. [1861/17]
• 2017-01-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he will provide a detailed breakdown, by financial institution, of any funds frozen here; the source of the funds, the reason the funds have been frozen and the date from which; and if he will make a statement on the matter. [1862/17]
• 2017-01-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the regulatory status of personal contract plans and the regulatory status of the car finance companies offering these products; and if he will make a statement on the matter. [1943/17]
• 2017-01-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the taxation treatment of income received by landlords from lettings (details supplied); the amount of declared income from this source for each of the years 2012 to 2016; and if he will make a statement on the matter. [1944/17]
• 2016-12-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he will address a matter raised in correspondence (details supplied) concerning a practice apparently used by certain banks; and if he will make a statement on the matter. [40633/16]
• 2016-12-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the steps his Department and other State agencies are taking to ensure that Ireland is a beneficiary of Brexit in the area of financial services; if he will set out the strategy designed to ensure this is achieved and provide details of meetings held in this regard; the resources that have been allocated to this objective; and if he will make a statement on the matter. [40637/16]
• 2016-12-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his Department's current estimate of Ireland's EU budget contribution for 2015; when he expects this amount to be paid [40639/16]
• 2016-12-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the impact he expects Brexit to have on Ireland's annual contribution to the EU budget; and if he will make a statement on the matter. [40640/16]
• 2016-12-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of the planned wind-up of NAMA; the details of the portfolio that is remaining; the current estimate of the timeframe and the financial outturn from the wind-up of NAMA; and if he will make a statement on the matter. [40642/16]
• 2016-12-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the gross amount of corporation tax paid in each year from 2011 to 2015 by the top ten multinational firms as measured by corporation tax paid in tabular form; the proportion this represents of overall corporation tax paid in each year; and if he will make a statement on the matter. [40644/16]
• 2016-12-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount of fees paid to barristers, senior and junior counsel, by IBRC since the appointment of the special liquidators; the name and amount paid to each recipient; the estimated total professional fees arising from the special liquidation; and if he will make a statement on the matter. [40646/16]
• 2016-12-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Central Bank has a policy on whether bank ATM machines should dispense €10 notes to customers; the practice of retail banks here in relation to dispensing €10 notes; if there is any policy as to whether the use of €20 notes or €50 notes is preferred in which an amount of €100, for example, is required; the breakdown of actual notes dispensed; and if he will make a statement on the matter. [40648/16]
• 2016-12-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the progress that has been made in respect of the liquidation of a company (details supplied); if those caught up in outstanding claims are facing losses; the role of the Insurance Compensation Fund; the role of the Motor Insurance Bureau of Ireland; the current estimate of the number and value of outstanding claims; the current estimate of the shortfall; and if he will make a statement on the matter. [40649/16]
• 2016-12-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of residential mortgages here that are classified as sub-prime; the number of sub-prime lenders currently operating in the market; the total value of sub-prime mortgages outstanding; the rate of arrears on these mortgages; the actions specific to the sub-prime sector that are being taken to address arrears; and if he will make a statement on the matter. [40652/16]
• 2016-12-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if his Department or the Central Bank has a record of the number of commercial loans that have been sold on by the original underwriter and if so, the details; if the Central Bank must be notified when a commercial loan has been sold on; his views on the fact that a commercial loan could be sold on to a competitor of the borrowers; and if he will make a statement on the matter. [40655/16]
• 2016-12-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when the central credit register will be fully operational; the steps that have been taken to date in its implementation; the reason for the delay in bringing it forward; and if he will make a statement on the matter. [40658/16]
• 2016-12-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the progress of the independent assessment on Irish corporation tax; when it will be published; if the terms of reference have been refined due to recent developments in Europe and the United States; and if he will make a statement on the matter. [40661/16]
• 2016-12-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when the second Finance Bill is due to be published in 2017; and if he will make a statement on the matter. [40662/16]
• 2016-12-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of housing units that the National Asset Management Agency has approved and transferred for social housing, by county; and if he will make a statement on the matter. [40663/16]
• 2016-12-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of households in negative equity; his views on the implications of this for the wider economy; and if he will make a statement on the matter. [40664/16]
• 2016-12-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of projects funded by the Irish Infrastructure Fund since its inception, including the nature of such projects and the number of jobs created; and if he will make a statement on the matter. [40665/16]
• 2016-12-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount owing by businesses to the Revenue Commissioners under each tax heading; the age profile of the arrears; and the steps the Revenue Commissioners are taking to engage with businesses currently struggling to meet their tax liabilities. [40666/16]
• 2016-12-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of contract outsourced staff employed at the Central Bank of Ireland; the roles they perform and their daily salary, in tabular form; and if he will make a statement on the matter. [40667/16]
• 2016-12-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the latest information he has available as to the amount of small and medium enterprise debt outstanding; the amount which is in arrears; the amount classified as non-performing; and if he will make a statement on the matter. [40668/16]
• 2016-12-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the fines greater than €100,000 imposed by the Central Bank on financial institutions over the past three years; and if he will make a statement on the matter. [40669/16]
• 2016-12-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Revenue Commissioners have launched a review of tax opinions issued to multinationals; the number of tax opinions which have been provided to the European Commission's state aid directorate in recent years; the period covered by those opinions; and if he will make a statement on the matter. [39527/16]
• 2016-12-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number and value of business loans that are now owned by unregulated non-bank lenders; and if he will make a statement on the matter. [39529/16]
• 2016-12-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the maximum age of the borrower that the mortgage repayment period may be extended to in relation to the restructuring of a residential mortgage between a borrower and a lender; the number and value of such mortgage restructurings in which the repayment period has been extended to at least 70 years of age; and if he will make a statement on the matter. [39530/16]
• 2016-12-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number and value of car finance arrangements known as personal contract plans entered into for each year since 2012; the role of the Central Bank in terms of the regulation of these financial products; and if he will make a statement on the matter. [39531/16]
• 2016-12-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if there is a specific recruitment drive by the Central Bank of Ireland financial regulator in response to Brexit; his views on whether the regulatory regime here is fully prepared to deal with the additional financial services that may be moved to Ireland as a result of Brexit; and if he will make a statement on the matter. [39802/16]
• 2016-12-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if persons (details supplied) in County Cork are being taxed appropriately in line with the marginal relief that applies where the annual income exceeds the exemption limit for persons aged 65 years of age and over. [40023/16]
• 2016-12-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Central Bank is currently considering any application for a licence by a financial service provider hoping to enter the residential mortgage lending market here; and if he will make a statement on the matter. [40103/16]
• 2016-12-08
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of discussions with the Brazilian authorities in relation to their decision to designate Ireland as a tax haven; his views on the implications of the decision for Irish businesses; and if he will make a statement on the matter. [39236/16]
• 2016-12-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of the vacancies in each functional area of the Central Bank and the percentage that vacancy rate represents of the staffing allocation for that function in tabular form; and if he will make a statement on the matter. [38622/16]
• 2016-12-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the way in which he will comply with the European Union (Anti-Money Laundering Directive: Beneficial Ownership of Corporate Entities) Regulations 2016, statutory instrument number 560 of 2016; the steps that have been taken to ensure that all corporate State bodies comply; and his plans to redraft the statutory instrument to reflect the requirements of the directive and provide more guidance to all Irish corporates as to the meaning of the requirements. [38735/16]
• 2016-12-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the rules that apply to the taxation, VAT, excise duty and so on, of goods purchased online by persons here from abroad; the obligations that apply in respect of purchases from within the EU and outside the EU; the details of the Revenue Commissioners compliance activity in this area; and if he will make a statement on the matter. [38176/16]
• 2016-12-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount of money he expects the State to receive from the liquidation of IBRC; the timeframe he expects the State will receive it and the use the proceeds will be put to; and if he will make a statement on the matter. [38181/16]
• 2016-12-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of investment firms found to be unauthorised by the Central Bank in 2015 and 2016; the total value of assets involved; the penalties imposed; his views on whether the existing regulatory framework is sufficient for identifying unauthorised investment firms; and if he will make a statement on the matter. [38182/16]
• 2016-12-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount of legal fees paid by his Department in respect of tribunals of inquiry established by the State and any resulting legal actions, by tribunal for each of the years 2006 to 2016 to date, in tabular form; and if he will make a statement on the matter. [38183/16]
• 2016-12-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on whether the combination of the Government's help-to-buy scheme and the change in the Central Bank's macro prudential mortgage rules will have an inflationary effect on new house prices; and if he will make a statement on the matter. [38184/16]
• 2016-12-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of home owners exempt from property tax due to unfinished estates; if a review has been undertaken of the exemption system; if so, the details of the review; and if he will make a statement on the matter. [38185/16]
• 2016-12-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the expected annual cost of servicing the Government debt of €200 billion in 2017 to 2021, in tabular form; the assumptions used in arriving at this expected cost including assumed changes in bond yields; and if he will make a statement on the matter. [38187/16]
• 2016-11-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the retail credit firms that currently own residential mortgages as per the residential mortgage arrears and repossessions statistics Q2 2016. [37344/16]
• 2016-11-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the unregulated loan owners that currently own residential mortgages as per the residential mortgage arrears and repossessions statistics Q2 2016. [37345/16]
• 2016-11-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the way in which a person in receipt of maternity benefit, which is refunded to the employer, could be paying more tax than before they were in receipt of maternity benefit. [36667/16]
• 2016-11-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the yield from the 1% levy on life assurance policies in each year since it was introduced; and if he will make a statement on the matter. [36731/16]
• 2016-11-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he will assist a person (details supplied) in County Cork to access information. [36739/16]
• 2016-11-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of new licence applications received by the Central Bank for each year from 2012 to 2016 to date by category, in tabular form; the number approved to date and withdrawn; the number in which a decision remains outstanding by the Central Bank; and if he will make a statement on the matter. [36747/16]
• 2016-11-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Office of the Revenue Commissioners is examining the transfer of pensions offshore; the number and value of such transfers currently being examined; the penalties imposed on any transfers to date; and if he will make a statement on the matter. [36748/16]
• 2016-11-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the implications for Ireland of the recent statement by the European Commission on fiscal expansion; and if he will make a statement on the matter. [36751/16]
• 2016-11-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of the tracker mortgage redress scheme for each bank affected; and if he will make a statement on the matter. [36752/16]
• 2016-11-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the total staff numbers in the Central Bank per annum from 2008 to date in 2016 in tabular form; and if he will make a statement on the matter. [36784/16]
• 2016-11-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the total number of Central Bank and his Department's staff seconded to the European Central Bank; and if he will make a statement on the matter. [36785/16]
• 2016-11-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the total number of European Central Bank on-site inspections of Irish financial institutions in 2015 and 2016; the number carried out by ECB staff; the number carried out by the Central Bank on behalf of the ECB; and if he will make a statement on the matter. [36786/16]
• 2016-11-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he will address a taxation query (details supplied). [36437/16]
• 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.

  • ~ abstained on the motion motion passed · 58–38
  • ~ abstained on an amendment to the bill motion failed · 38–56
  • ~ abstained on an amendment to the bill motion failed · 38–59
  • ~ abstained on an amendment to the bill motion failed · 47–60
• 2016-11-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the detail of the operation to date of the activate capital fund administered by the ISIF; the number and value of individual loans approved and drawn down to date; the current cost of funding for the borrower availing of credit under the funding stream; his plans to improve the terms of the fund for the borrower; his further plans to extend the scheme to commercial real estate developments; and if he will make a statement on the matter. [35970/16]
• 2016-11-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 130 of 10 November 2016, if there is guidance available to those providing gymnastics lessons on the specific standards as set out by the Department of Education and Skills in the school syllabus for primary or secondary level schools that must be met in order to qualify for the VAT exemption; if the exemption can apply in respect of the provision of gymnastics lessons to those of pre-school age subject to the same standards being met; if the exemption can apply to the provision of lessons outside of a school environment, provided the standards are met; and if he will make a statement on the matter. [36095/16]
• 2016-11-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans for the sale of a stake in a bank (details supplied); if he expects the environment to improve in the next 12 to 18 months to facilitate a sale of the bank; and if he will make a statement on the matter. [36097/16]
• 2016-11-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on the potential impacts on corporation tax revenue if the United States of America was to reduce its rate of corporation tax to 15%; and if he will make a statement on the matter. [36098/16]
• 2016-11-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on the European Commission's revised proposals for a common consolidated corporate tax base; the way he expects this proposal would affect corporation tax revenue if it were fully implemented; and if he will make a statement on the matter. [36099/16]
• 2016-11-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if there are any initiatives to assist SMEs here struggling with currency fluctuations to avail of hedging services (details supplied); and if he will make a statement on the matter. [36100/16]
• 2016-11-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on the most recent case of a passported insurer running into difficulty with a company (details supplied); the plans in place to assist the roughly 1,000 businesses left without cover; and the progress at the European level to mitigate against such insurance failures. [36101/16]
• 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.

  • ~ abstained on an amendment to the bill motion failed · 30–54
  • ✗ voted to reject an amendment to the bill motion failed · 26–91
• 2016-11-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on whether a probe needs to take place here into a bank's (details supplied) handling of small and medium-sized enterprise debtor customers similar to the probe in the UK into its parent company (details supplied) and SME debtors being moved into its global restructuring group; and if he will make a statement on the matter. [35660/16]
• 2016-11-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the details of all pension top-ups paid in respect of chief executives of semi-State companies under the aegis of his Department, including the name of the organisation, the name of the chief executive, the amount of the top-up, the date of payment, and if the top-up was approved by his Department in each of the years 2011 to 2016 to date in tabular form; and if he will make a statement on the matter. [36060/16]
• 2016-11-15
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the expenditure limit for 2017; the amount of expenditure forecast for 2017; the consequences for Ireland of exceeding the expenditure limit; and if he will make a statement on the matter. [34797/16]
• 2016-11-15
  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 · 5–1
• 2016-11-10
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of the work of the working group in his Department on motor insurance costs; when the recommendations of the working group will be published; the timeline for implementation of the recommendations; and if he will make a statement on the matter. [34249/16]
• 2016-11-10
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his Department's current assessment of the impact of Brexit on the economy; his views on whether Brexit is already having a significant impact on certain sectors of the economy; if he has further plans not yet announced to deal with the issue; and if he will make a statement on the matter. [34250/16]
• 2016-11-10
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of the State's preparations for the submission of an appeal to the European courts against a European Commission ruling (details supplied); the date by which the appeal must be submitted; and if he will make a statement on the matter. [33878/16]
• 2016-11-10
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of the flood insurance models considered by his Department; the preferred option; the timeframe for its implementation; and if he will make a statement on the matter. [33879/16]
• 2016-11-10
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on whether the taxation receipts for 2016 will be sufficient to fund the overall gross voted expenditure of €56.1 billion for 2016 projected in the Expenditure Report 2017; the level of receipts required for November and December; the consequences of any shortfall; and if he will make a statement on the matter. [33877/16]
• 2016-11-10
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on the European Commission's revised proposals for a common consolidated corporate tax base; and if he will make a statement on the matter. [33880/16]
• 2016-11-10
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans to introduce for SMEs generally a loan scheme similar to the €150 million loan fund for the agri-sector announced as part of budget 2017; and if he will make a statement on the matter. [33881/16]
• 2016-11-10
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 64 of 27 October 2016, if the VAT exemption can be applied in respect of gymnastics lessons consistent with the sporting curriculum prescribed at primary and secondary level (details supplied); and if he will make a statement on the matter. [34294/16]
• 2016-11-10
  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 · 5–2
• 2016-11-09
  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 add an amendment to the bill motion passed · 6–2
  • ✓ voted for the motion motion passed · 6–2
• 2016-11-02
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the interdepartmental flood policy co-ordination group has completed its report; the current status of the matter; his views on ensuring that flood insurance cover is provided in areas where OPW flood relief schemes have been completed; and if he will make a statement on the matter. [32815/16]
• 2016-11-02
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position on the savings cap of €100,000 in respect of credit unions; the number of credit unions that have been given an exemption from this requirement; his plans in respect of this matter; and if he will make a statement on the matter. [32855/16]
• 2016-10-27
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the Revenue Commissioners' view of the VAT classification of the provision of gymnastics lessons; and if he will make a statement on the matter. [32434/16]
• 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.

  • ~ abstained on the motion motion passed · 59–41
• 2016-10-25
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance to outline the way the help-to-buy tax rebate for first-time buyers will be reckoned in full in the calculation of the deposit required in view of the fact that one of the requirements laid down by the Revenue Commissioners is that mortgage approval details are made available, including loan-to-value ratio, in order to obtain the rebate; and if he will make a statement on the matter. [31746/16]
• 2016-10-25
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when, in the process of buying a newly built house, a first-time buyer will receive the help-to-buy tax rebate; if it will be when the deposit is placed or when the contract to buy the home is signed; and if he will make a statement on the matter. [31747/16]
• 2016-10-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if his Department has sought any flexibility from the European Commission in terms of the application of the fiscal rules to capital expenditure; and if he will make a statement on the matter. [31354/16]
• 2016-10-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount of the estimated fiscal space of €1.2 billion for 2018 that has already now been accounted by the taxation and expenditure items announced in budget 2017; if he will provide a breakdown of the items that use up 2018 fiscal space; and if he will make a statement on the matter. [31349/16]
• 2016-10-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the basis of his Department's estimate, as contained in the economic and fiscal outlook accompanying budget 2017, that the euro-sterling exchange rate will be at €1:£0.85 for the 2017 to 2021 period; if he will confirm, for example, the impact on projections for exports, economic growth and employment levels if the exchange rate averaged €1:£0.90 for the period and if it averaged €1:£0.95; and if he will make a statement on the matter. [31351/16]
• 2016-10-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the steps his Department and other State agencies are taking to ensure that Ireland is a beneficiary of Brexit in the area of financial services; the strategy designed to ensure this is achieved; the resources that have been allocated to this objective; and if he will make a statement on the matter. [31352/16]
• 2016-10-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of persons projected to benefit in 2016 and 2017 from the help to buy tax refund; the average benefit expected; and if he will make a statement on the matter. [31415/16]
• 2016-10-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the projected cost of the help to buy tax refund in 2016; and if he will make a statement on the matter. [31416/16]
• 2016-10-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the yield from non-indexation of the tax bands and credits in 2017; the number of taxpayers impacted by the decision not to change the bands and credits; and if he will make a statement on the matter. [31417/16]
• 2016-10-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the change in the monetary value of the PAYE and personal tax credits in 2017, if they had been indexed in line with expected earnings growth and inflation; and if he will make a statement on the matter. [31418/16]
• 2016-10-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the change in the entry point to the top income rate for a single person, currently at €33,800, if it had been indexed in 2017 based on expected earnings growth and inflation; and if he will make a statement on the matter. [31419/16]
• 2016-10-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the full year impact of the tax measures announced in budget 2017, in tabular form; and if he will make a statement on the matter. [31420/16]
• 2016-10-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the expected yield from the exit tax on life assurance polices in 2016 and 2017; and if he will make a statement on the matter. [31421/16]
• 2016-10-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the proposed change to the rate of DIRT tax will also apply to the exit tax on life assurance policies; and if he will make a statement on the matter. [31422/16]
• 2016-10-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the fiscal space available in 2018 if tax bands and credits are indexed and if they are not indexed; and if he will make a statement on the matter. [31424/16]
• 2016-10-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if his Department has received a reply to the formal request for the Brazilian listing of Ireland as a tax haven to be suspended from the Brazilian Federal Revenue Service; and if he will make a statement on the matter. [31448/16]
• 2016-10-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the details of any impact assessment on the property market carried out by his Department in respect of the help to buy tax rebate for first time buyers; the person or body that carried out such an assessment; if he will publish the assessment; the other analysis that was completed by his Department on this measure; and if he will make a statement on the matter. [31167/16]
• 2016-10-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the way in which the fiscal space for 2017 moved from expected circa €1 billion to circa €1.2 billion on budget day in view of his previous comments that the fiscal space for 2017 could not change; and if he will make a statement on the matter. [30818/16]
• 2016-10-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he has given consideration to a suggestion in terms of pension access (details supplied); and if he will make a statement on the matter. [30880/16]
• 2016-10-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the reason full-year yield and cost figures were not included in the summary of 2017 budget measures and policy changes; if he will provide these figures, for each item, as has been the case in previous years; and if he will make a statement on the matter. [30883/16]
• 2016-10-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if his Department has a detailed plan on the way to achieve the reduction of the debt to GDP ratio to 45% by the mid-2020s as outlined in budget 2017; if he will provide specific details of the growth and other projections underpinning this objective; and if he will make a statement on the matter. [30884/16]
• 2016-10-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans to introduce for SMEs generally a loan scheme similar to the €150 million loan fund for the agri-sector announced as part of budget 2017; the reasons for his position; and if he will make a statement on the matter. [30885/16]
• 2016-10-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he will provide details of the gain for the Exchequer in 2017 through the non-indexation of the taxation system; and if he will make a statement on the matter. [30886/16]
• 2016-10-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans to explore the possibility of establishing a national hedging strategy, involving the expertise of the NTMA, which may be able to give practical assistance to Irish SMEs dependent on the UK export market which are currently suffering from the fall in sterling; and if he will make a statement on the matter. [30887/16]
• 2016-10-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of first-time buyers his Department expects to avail of the help to buy scheme, announced in the budget, in 2016, 2017 and 2018; if he is putting any cap on the maximum cost to the Exchequer in respect of the scheme; and if he will make a statement on the matter. [30888/16]
• 2016-10-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the expected outcome if a person availing of the help to buy scheme for first-time buyers announced in the budget does not live in the property for five years; and if he will make a statement on the matter. [30889/16]
• 2016-10-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 179 of 27 September 2016, the status of discussions with the Brazilian authorities in relation to their decision to designate Ireland as a tax haven; his views on the implications of the decision for Irish businesses; and if he will make a statement on the matter. [30151/16]
• 2016-10-11
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he will provide an update on the potential risks to the Irish banking sector and the economy as a whole given the recent issues facing a bank (details supplied) and the wider instability in the European banking industry; his views on whether this is likely to affect the financial performance of Irish banks, and, if so, the extent to which progress has been made on a European level in enhancing a stronger European regulatory framework; and if he will make a statement on the matter. [29597/16]
• 2016-10-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if receipt by a beneficiary of €3,000 annually by way of a gift in line with the annual exemption from a donor, has any impact on the amount that beneficiary can receive tax free (in accordance with the relevant threshold) by way of inheritance on the death of the same donor, under gift tax legislation. [29108/16]
• 2016-10-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position relating to equity release loans on a person's home; if they are permitted by the Central Bank; if so, if he will provide a list of regulated entities that provide them; and if he will make a statement on the matter. [29109/16]
• 2016-09-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he will provide an update on the work of the task force in his Department examining the spiralling cost of motor insurance; when the task force will report; if he is committed to implementing its recommendations; and if he will make a statement on the matter. [27795/16]
• 2016-09-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the par value of the remaining loan assets on the books of NAMA; if he will outline NAMA's strategy for the disposal of same and provide an update on planned portfolio sales; his plans to strengthen the existing oversight mechanisms for future loan sale transactions or introduce new mechanisms in view of the Comptroller and Auditor General's report on the sale of Project Eagle; and if he will make a statement on the matter. [27796/16]
• 2016-09-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans in relation to the possible sale of a stake in a bank (details supplied); the estimate of the amount which would be received for a sale of a 20% stake in the bank; the use the proceeds would be put to; and if he will make a statement on the matter. [27549/16]
• 2016-09-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he is satisfied with the mandate of the Ireland Strategic Investment Fund; if he would like to see greater investments being made; his plans to introduce changes to the fund; and if he will make a statement on the matter. [27550/16]
• 2016-09-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of the State's preparations for the submission of an appeal to the European Courts against the European Commission's ruling concerning a company (details supplied) ; his plans for the escrow account which will hold the funds pending the outcome of the appeal; and if he will make a statement on the matter. [27548/16]
• 2016-09-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he will consider an amendment to the legislation governing credit unions that would specifically allow them lend to approved housing bodies and local authorities for social and affordable housing; and if he will make a statement on the matter. [27552/16]
• 2016-09-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of the flood insurance models considered by his Department; the preferred option and timeframe for its implementation; and if he will make a statement on the matter. [27551/16]
• 2016-09-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if, in relation to the current rules that apply to the home renovation incentive scheme, in a circumstance where a person has planning permission in place before 31 December 2016, commences the construction work after 1 January 2017 and has the work fully completed and paid for by 31 March 2017, the person can avail of the incentive scheme; and if he will make a statement on the matter. [27812/16]
• 2016-09-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position in relation to the public consultation exercise undertaken in 2015 by his Department on the tax treatment of expenses of travel and subsistence for employees and office holders; his plans to introduce any changes to legislation governing the area; and if he will make a statement on the matter. [27821/16]
• 2016-09-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the registrar has received proposals from credit unions for business model changes since the new regulation making powers came into effect; and the number of amendments to the regulations made to facilitate these. [27880/16]
• 2016-09-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if, in view of the fact that extensive powers were devolved to the registrar in the Credit Union Act 1997 (Regulatory Requirements) Regulations 2016, he will consider providing for an appeals mechanism; and if he will make a statement on the matter. [27881/16]
• 2016-09-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if, in view of the fact that credit unions compete with banks and the State has a declared interest in ensuring that Irish banks remain viable and profitable, he will consider the establishment of an oversight body to ensure that the regulations are being implemented in a proportionate, fair and equitable manner. [27882/16]
• 2016-09-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of credit unions that have expressed an interest in providing mortgages to members; and if the Central Bank has any knowledge of the type of demand there might be for mortgages from credit union members. [27883/16]
• 2016-09-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount of surplus funds credit unions have available to lend at the moment; the amount permissible under current term limits as mortgages with terms less than ten years; and if he will make a statement on the matter. [27884/16]
• 2016-09-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if his attention has been drawn to the fact that some financial institutions have already started charging credit unions for holding their funds. [27885/16]
• 2016-09-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if his attention has been drawn to the fact that progressive credit unions that have the necessary skills and infrastructure to issue mortgages and who have evidence of significant demand are restricted in the amount they can lend as mortgages under the new regulations to just 5% of their current member shares. [27886/16]
• 2016-09-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 225 of 19 July 2016, if there has been any change in the method of calculating Ireland's contribution to the EU budget; if there has been any change to his estimate in that reply of the impact the CSO revision of the national income and expenditure accounts for 2015 will have on Ireland's EU budget contribution for 2017; and if he will make a statement on the matter. [27730/16]
• 2016-09-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the year one and full-year cost per 1% reduction to the current 41% DIRT tax rate; and if he will make a statement on the matter. [27734/16]
• 2016-09-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the key statistics on the home renovation incentive scheme including the number of persons availing of the scheme; the total spend; the amount of tax foregone; his plans to extend the scheme; and if he will make a statement on the matter. [27735/16]
• 2016-09-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he will consider increasing the income exemption limits for a single person or married person aged 65 years or over; and if he will make a statement on the matter. [27736/16]
• 2016-09-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the year one and full year cost of a 10% increase, for each group, in the group A, group B and group C capital acquisitions tax thresholds, respectively; and if he will make a statement on the matter. [27737/16]
• 2016-09-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance to provide data for each of the following independent options for changes to the USC, both the year one cost and the full year cost of changing the amount of income subject to the 1% rate to €15,000; reducing the 3% rate by 0.5%; reducing the 5.5% rate by 0.5%; and changing the amount of income subject to the 3% rate from the next €6,656 to the next €9,156. [27738/16]
• 2016-09-27
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the correspondence his Department has had with its Brazilian counterparts in view of the Brazilian authorities decision to designate Ireland as a tax haven; and if he will make a statement on the matter. [26852/16]
• 2016-09-27
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the timeframe for the sale of the State's share in a bank (details supplied); if that timeframe has been revised in view of Brexit; and if he will make a statement on the matter. [26955/16]
• 2016-09-27
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if beneficiaries are entitled to avail of the principal dwelling house exemption in respect of the property they legitimately lived in all their life with regard to the application of inheritance tax law and in the event where a person inherits two residential properties at the same time following the death of a parent having previously not owned any residential property; and if he will make a statement on the matter. [27212/16]
• 2016-09-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the reason the standard rate of VAT applies to dog grooming services; if this matter is under review; and if he will make a statement on the matter. [24607/16]
• 2016-09-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the taxation treatment of the compensation amounts received by persons here in respect of the collapse of a company (details supplied) in the UK; and if he will make a statement on the matter. [24609/16]
• 2016-09-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position in relation to ability of financial institutions to provide credit to a person who is in an insolvency arrangement; if banks have discretion in this matter; if it makes any difference if the person has reached a settlement and is now out of an insolvency arrangement; and if he will make a statement on the matter. [25081/16]
• 2016-09-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the total estimated EU contribution in 2015 arising from the CSO growth revision; and if he will make a statement on the matter. [26396/16]
• 2016-09-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the actions which have been taken by his Department in conjunction with the CSO and EUROSTAT regarding the calculation of gross national income; and if he will make a statement on the matter. [26397/16]
• 2016-09-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of his Department's work on behavioural economic insights analysis with the ERSI on the issue and any actions arising; and if he will make a statement on the matter. [26402/16]
• 2016-09-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans for the renewal of the terms of members of the Fiscal Advisory Council at the end of 2016; and if he will make a statement on the matter. [26404/16]
• 2016-09-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if his Department has undertaken a review of section 33AK of the Central Bank Act 1942; and if he will make a statement on the matter. [26406/16]
• 2016-09-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the actions his Department has taken arising from the review of Central Bank funding for its financial regulation; the timeframe for its implementation; and if he will make a statement on the matter. [26407/16]
• 2016-09-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of the review of the bank levy calculation; and if he will make a statement on the matter. [26408/16]
• 2016-09-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of his Department's work on the ad hoc working group on the European deposit scheme; and if he will make a statement on the matter. [26409/16]
• 2016-09-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated timeframe for the Government's appeal of a case (details supplied); and if he will make a statement on the matter. [26410/16]
• 2016-09-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when his Department expects an appeal of a case (details supplied) to be lodged; and if he will make a statement on the matter. [26411/16]
• 2016-09-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of EU proposals on a common consolidated corporate tax base; and if he will make a statement on the matter. [26412/16]
• 2016-09-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the timeframe for the implementation of the anti-tax avoidance directive; and if he will make a statement on the matter. [26413/16]
• 2016-09-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he has met with his counterparts from other EU member states regarding the State appeal on a case (details supplied); if he has received indications that other member states will issue observations on the case; and if he will make a statement on the matter. [26414/16]
• 2016-09-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he has met with NAMA officials regarding recent revelations around Project Eagle; and if he will make a statement on the matter. [26415/16]
• 2016-09-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the Government's position on Action 15 of the BEPS action plan, developing a multilateral instrument to modify bilateral tax treaties; when he anticipates the Government will make a final decision on the instrument; and if he will make a statement on the matter. [26416/16]
• 2016-09-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of the implementation of Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, transfer pricing guidelines, (details supplied); the timeframe for its implementation; and if he will make a statement on the matter. [26417/16]
• 2016-09-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when his Department will publish its analysis of the reason corporation tax receipts increased by €2.3 billion above forecasts; and if he will make a statement on the matter. [26418/16]
• 2016-09-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if and when the (details supplied) state aid recovery fee will be placed in an escrow account; the total estimated amount due including interest; if the interest accumulating on this escrow account will be available to the Exchequer; the estimated interest revenue per annum; and if he will make a statement on the matter. [26419/16]
• 2016-09-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if his Department or the Revenue Commissioners has had any communication with a company (details supplied) over the payment of the state aid recovery fee; when formal discussions will begin; when payment is expected; and if he will make a statement on the matter. [26420/16]
• 2016-07-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of residential mortgages here that are classified as sub-prime; the number of sub-prime lenders currently operating in the market; the total value of sub-prime mortgages outstanding; the rate of arrears on these mortgages; the actions specific to the sub-prime sector which are being taken to address arrears; and if he will make a statement on the matter. [23848/16]
• 2016-07-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the progress that has been made in respect of the liquidation of a company (details supplied); if those caught up in outstanding claims are facing any losses; the role of the insurance compensation fund; the role of the Motor Insurance Bureau of Ireland; the estimated number and value of outstanding claims and shortfall; and if he will make a statement on the matter. [23854/16]
• 2016-07-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Central Bank has a policy on whether bank ATM machines should dispense €10 notes to customers; the practice of retail banks here regarding dispensing €10 notes; if there is any policy as to whether the use of €20 notes or €50 notes are preferred where an amount of €100, for example, is required; the breakdown of actual notes dispensed; and if he will make a statement on the matter. [23856/16]
• 2016-07-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number, and overall value, of IBRC principal dwelling house residential mortgages sold by the special liquidator; to provide details of each transaction including the identity of the purchaser; and if he will make a statement on the matter. [23858/16]
• 2016-07-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number, and overall value, of IBRC buy-to-let mortgages sold by the special liquidator; to provide details of each transaction including the identity of the purchaser; and if he will make a statement on the matter. [23859/16]
• 2016-07-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount of money received to date in respect of fees for the 2008 bank guarantee scheme and the eligible liabilities guarantee scheme, proceeds received from the sale of banking-related assets; the current value of the various share holdings the State has in respect of banks; and if he will make a statement on the matter. [23864/16]
• 2016-07-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Central Bank has issued any guidance to financial institutions in terms of assessing loan applications on the issue of considering evidence of gambling transactions on the bank statements of persons who have applied to the institution for a loan; and if he will make a statement on the matter. [23865/16]
• 2016-07-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount of fees paid to barristers, both senior and junior counsel, by IBRC since the appointment of the special liquidators; the name and amount paid to each recipient; and if he will make a statement on the matter. [23866/16]
• 2016-07-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if, following its appointment, the special liquidator of IBRC changed the interest rates being charged by the bank on any commercial loans; and if he will make a statement on the matter. [23867/16]
• 2016-07-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number and value of commercial loans being charged at interest rates (details supplied) at the date of the appointment of the special liquidator in respect of IBRC, as at 31 December 2014, 31 December 2015 and to date; and if he will make a statement on the matter. [23868/16]
• 2016-07-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the procedure in place, from the date of nationalisation and, if different, from the date of the appointment of the special liquidator, for the setting and changing of interest rates on specific commercial loans in respect of IBRC; and if he will make a statement on the matter. [23869/16]
• 2016-07-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of rent receivers appointed to date in respect of buy-to-let properties for each of the State-supported banks; the number of buy-to-let properties affected by such appointments; the number of rent receivers expected to be appointed over the remainder of 2016; the detail of the operation of the rent receivers; the impact on the tenants concerned; if the Government has any policy on the appointment of rent receivers; and if he will make a statement on the matter. [23874/16]
• 2016-07-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the gross amount of corporation tax paid in each year from 2011 to 2015 by the top ten multinational firms as measured by corporation tax paid; the proportion this represents of overall corporation tax paid in each year; and if he will make a statement on the matter. [23875/16]
• 2016-07-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the current book value and estimated market value of the loan assets currently held by NAMA; a breakdown by geographic area, for example, Ireland, the UK and so on; if a decision has been made to accelerate the disposal of the NAMA assets; and if he will make a statement on the matter. [23876/16]
• 2016-07-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount and purpose of public funding that has been required to date by the credit union sector; the amount collected from credit unions by way of the levy; and if he will make a statement on the matter. [23877/16]
• 2016-07-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he will set out specifically the initiatives which have been undertaken by the Central Bank of Ireland that will ensure development and growth of the credit union sector in recent times in view of the Registrar of Credit Unions remit to maintain the financial stability and wellbeing of credit unions; and if he will make a statement on the matter. [23878/16]
• 2016-07-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of credit unions currently operating under lending restrictions; the number of credit unions with restrictions on lending to individuals and aggregate monthly lending in bands of €10,000; and if he will make a statement on the matter. [23879/16]
• 2016-07-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of credit unions which have been approved and declined respectively for additional services in the past five years; the number of applications ongoing; and the length of time it takes on average from preliminary application stage to full approval. [23880/16]
• 2016-07-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the additional services most frequently requested by credit unions; the number of inquiries which relate to an application for provision of debit card services; and the number of applications for debit cards which have been approved in the past five years. [23881/16]
• 2016-07-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the impact Ireland's revised GDP growth figure for 2015 will have on the financial contribution to the EU; when the final figure will be known and will fall due; if any additional payment will have an impact on the resources available for budget 2017; and if he will make a statement on the matter. [23884/16]
• 2016-07-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the current status of the special liquidation of IBRC; to provide details of the portfolio that is remaining; the estimated timeframe; the financial outturn from the liquidation; and if he will make a statement on the matter. [23885/16]
• 2016-07-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the current status of the planned wind-up of NAMA; the details of the portfolio that is remaining; the estimated timeframe; the financial outturn from the wind-up of NAMA; and if he will make a statement on the matter. [23886/16]
• 2016-07-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Government will be reviewing its financial services strategy; if the Government does not intend to review the strategy, the priority actions it is taking to implement the financial services strategy in light of the Brexit referendum result; and if he will make a statement on the matter. [23904/16]
• 2016-07-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the plans the Government has to communicate to the financial services sector that Ireland has the regulatory capacity and expertise to deal with potential new entrants to Ireland following Brexit; and if he will make a statement on the matter. [23905/16]
• 2016-07-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the strategic plans the Government has to engage directly with key UK stakeholders related to potential inward investment from the financial services sector; and if he will make a statement on the matter. [23906/16]
• 2016-07-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on the way in which Ireland's official level of GDP for 2015 was almost 20% higher than his Department predicted in June 2016; the break down of the components of the unexpected growth; the number of multinational companies that restructured their affairs so that their output came under Ireland's GDP; the identity of the relevant sectors; and if he will make a statement on the matter. [24024/16]
• 2016-07-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the cost in 2017 and in a full year of reducing the 1% rate of the universal social charge to 0.5% and full abolition in tabular form; and if he will make a statement on the matter. [24239/16]
• 2016-07-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the cost in 2017 and in a full year of reducing the 3% rate of the universal social charge to 2.5%, 2%, 1.5%, 1%, 0.5% and full abolition, respectively, in tabular form; and if he will make a statement on the matter. [24240/16]
• 2016-07-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the cost in 2017 and in a full year of reducing the 5.5% rate of the universal social charge to 5%, 4.5%, 4%, 3.5%, 3%, 2.5%, 2%, 1.5%, 1%, 0.5% and full abolition, respectively, in tabular form. [24241/16]
• 2016-07-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the cost in 2017 and in a full year of reducing the 8% rate of the universal social charge to 7.5%, 7%, 6.5%, 6%, 5.5%, 5%, 4.5%, 4%, 3.5%, 3%, 2.5%, 2%, 1.5%, 1%, 0.5% and full abolition, respectively, in tabular form; and if he will make a statement on the matter. [24242/16]
• 2016-07-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the cost in 2017 and in a full year of increasing the income exemption threshold for the universal social charge from €13,000 to €13,500, €14,000, €14,500, €15,000, €15,500, €16,000, €16,500, €17,000, €17,500 and €18,000; the estimated number of persons who would be taken out of the USC net at each interval in tabular form; and if he will make a statement on the matter. [24243/16]
• 2016-07-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the first-year and full-year cost of abolishing the universal social charge, and the yield from abolishing it on an income levy of 5%, 6%, 7% and 8% on income earners above €70,000, only on the portion of income above €70,000, €80,000, €90,000 and €100,000, respectively; and if he will make a statement on the matter. [24244/16]
• 2016-07-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the first-year and full-year cost of reducing the standard tax rate of 20% to 19.5%, 19%, 18.5%, 18%, 17.5% and 17%, respectively; and if he will make a statement on the matter. [24245/16]
• 2016-07-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the first-year and full-year cost of reducing the higher tax rate of 40% to 39.5%, 39%, 38.5%, 38%, 37.5% and 3%, respectively, in tabular form; and if he will make a statement on the matter. [24246/16]
• 2016-07-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the first-year and full-year cost of increasing the threshold for group A recipients to €290,000, €300,000, €310,000, €320,000, €330,000, €340,000 and €350,000, respectively, in tabular form; and if he will make a statement on the matter. [24247/16]
• 2016-07-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the impact revised 2015 growth figures will have on Ireland's EU budget contribution obligations; the total amount due to be contributed by Ireland in 2016; if this will have any impact on the anticipated fiscal space for 2017; and if he will make a statement on the matter. [24248/16]
• 2016-07-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance to provide in tabular form the total gross contribution Ireland has made to the EU budget per annum from 2010-2015; the estimated contribution in 2016; the net benefit or contribution made in each year; and if he will make a statement on the matter. [24250/16]
• 2016-07-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance to provide in tabular form the cost in 2017 and in a full year of reducing the DIRT rate from 41% to 40%, 39%, 38%, 37%, 36% and 35%; and if he will make a statement on the matter. [24251/16]
• 2016-07-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance to provide in tabular form the estimated yield of options under consideration from the introduction of a sugar sweetened drinks tax in 2017; and if he will make a statement on the matter. [24252/16]
• 2016-07-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance to provide in tabular form the cost in 2017 and in a full year the reduction in capital acquisitions tax from 33% to 32%, 31%, 30%, 29% and 28%, respectively; and if he will make a statement on the matter. [24253/16]
• 2016-07-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance to provide in tabular form the cost in 2017 and in a full year the reduction in capital gains tax from 33% to 32%, 31%, 30%, 29% and 28%, respectively; and if he will make a statement on the matter. [24254/16]
• 2016-07-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance to provide in tabular form the estimated yield in 2017 and in a full year of increasing the excise duty levy on tobacco by 25 cent, 50 cent, 75 cent and €1, respectively; and if he will make a statement on the matter. [24255/16]
• 2016-07-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance to provide in tabular form the estimated cost in 2017 and in a full year of an increase in the earned income tax credit for the self-employed from €550 in 450 intervals up to €1,650; and if he will make a statement on the matter. [24256/16]
• 2016-07-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance to provide in tabular form the estimated cost in 2017 and in a full year of an increase in the home carer's tax credit from €1,000 to €1,250, €1,500, €1,750 and €2,000; and if he will make a statement on the matter. [24257/16]
• 2016-07-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance to provide in tabular form the estimated cost in 2017 and in a full year of an increase of €50, €100, €150, €200, €250, €300 and €350, respectively, in the single personal tax credit; and if he will make a statement on the matter. [24258/16]
• 2016-07-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance to provide in tabular form the estimated cost in 2017 and in a full year of an increase of €50 intervals up to €700 in the married personal or civil partner personal tax credit; and if he will make a statement on the matter. [24259/16]
• 2016-07-21
  VOTE
  Finance (Certain European Union and Intergovernmental Obligations) Bill 2016: Report and Final Stages

  • ✗ voted to reject an amendment to the bill motion failed · 29–77
• 2016-07-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when he expects to publish revised growth projections and estimates for the fiscal space following the Brexit referendum result; and if he will make a statement on the matter. [23296/16]
• 2016-07-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the additional fiscal space as a result of the non-indexation of tax bands per annum from 2017-2021; and if he will make a statement on the matter. [23298/16]
• 2016-07-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of the cost of the National Asset Management Agency's scheme to make retention payments to staff who remain with it; the total amount paid to date; the amount each staff member will be paid; the reason he agreed to the scheme; his views on whether the payments are justified; and if he will make a statement on the matter. [21920/16]
• 2016-07-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount the State Claims Agency paid in legal costs to solicitors representing it and acting for plaintiffs in 2013 to 2015; the top ten payments made to named legal firms representing it and representing plaintiffs in 2015; and if he will make a statement on the matter. [21921/16]
• 2016-07-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of staff employed by the National Asset Management Agency in each of the years 2010 to 2016 to date; and if he will make a statement on the matter. [21922/16]
• 2016-07-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimated impact on excise duty receipts to date in 2016 from the apparent practice of tobacco firms building up stocks in advance of the introduction of plain packaging; if this is expected to have a negative impact on 2017’s fiscal space; and if he will make a statement on the matter. [22425/16]
• 2016-07-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his Department’s projection of the impact of a 10%, 15% and 20% fall in the value of sterling against the euro on VAT and excise duty receipts respectively; and if he will make a statement on the matter. [22426/16]
• 2016-07-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the income tax generated in 2015 from Airbnb hosts; and if he will make a statement on the matter. [22427/16]
• 2016-07-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the projected yield from capping dwelling house relief at €250,000 and €300,000, respectively; and if he will make a statement on the matter. [22428/16]
• 2016-07-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the current public interest of directors in the State supported banks; the dates on which they were appointed; the dates on which their term is due to end; the cumulative payments to each serving director since their appointment; and if he will make a statement on the matter. [22429/16]
• 2016-07-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when the merger of the Financial Services Ombudsman and Pensions Ombudsman will be completed; and if he will make a statement on the matter. [22430/16]
• 2016-07-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if AIB plans to go ahead with the redemption of its €1.6 billion contingent capital note; and if he will make a statement on the matter. [22431/16]
• 2016-07-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of expressions of interest the Central Bank has received from financial institutions seeking to relocate their main centre of operations here since the United Kingdom referendum result; and if he will make a statement on the matter. [22432/16]
• 2016-07-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the rate of compliance with the property tax has improved since the recent initiative by the Revenue Commissioners to write to 290,000 households regarding their 2016 liability; and if he will make a statement on the matter. [22434/16]
• 2016-07-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of charitable donations subject for which tax relief was claimed in 2015; the total amount of relief granted; if he is satisfied that the system is working adequately to ensure charities are able to fully avail of the relief to which they are entitled; and if he will make a statement on the matter. [22435/16]
• 2016-07-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the reason the minimum imputed distribution from an approved retirement fund is set at 5% per annum; his views on whether this places an undue burden on persons making long-term financial plans including possibly the provision of nursing home care; and if he will make a statement on the matter. [22436/16]
• 2016-07-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the outstanding measures in the Finance Act 2015 and previous Finance Acts subject to EU approval; and if he will make a statement on the matter. [22437/16]
• 2016-07-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he has considered the development of a United Kingdom flood insurance model here; and if he will make a statement on the matter. [22563/16]
• 2016-07-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the impact on the fiscal space in 2017, in particular the application of the expenditure rule of the significant revision to 2015 GDP by the Central Statistics Office; and if he will make a statement on the matter. [22627/16]
• 2016-07-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on the fact that his Department is not currently in a position to implement a proposal to withdraw tax credits from persons earning in excess of €70,000; if the Revenue Commissioners have undertaken work in this regard; and if he will make a statement on the matter. [22629/16]
• 2016-07-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of inversion transactions undertaken by multinationals in 2014 and 2015 which resulted in their relocation to Ireland; the estimated impact on GDP; the additional corporation tax revenue generated as a result of these transactions; and if he will make a statement on the matter. [22630/16]
• 2016-07-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on the potential risks to the implementation of economic policy from the potential for a very significant future downward impact on GDP following the recent large upward revision; and if he will make a statement on the matter. [22631/16]
• 2016-07-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of capital acquisition tax cases in each year from 2010 to 2015 by reference to the relationship of the beneficiary to the disponer; the total tax raised in each year from group A, B and C beneficiaries in tabular form; and if he will make a statement on the matter. [22632/16]
• 2016-07-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he expects further repayments from the insurance compensation fund to the Exchequer; and if he will make a statement on the matter. [22633/16]
• 2016-07-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position regarding the payment of claims due by a company (details supplied); the level of payments that are expected to be made; the approximate timeframe for this matter to be dealt with; and if he will make a statement on the matter. [22634/16]
• 2016-07-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount raised from the 3% stamp duty and 2% levy, respectively, on insurance policies in each of the years from 2010 to 2015 in tabular form; and if he will make a statement on the matter. [22635/16]
• 2016-07-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 75 of 28 January 2016, if the revision to 2015 GDP published this week will lead to a significant increase in Ireland’s EU budget contribution; if he will provide an estimate of what the contribution was expected to be prior to the CSO data and what it is now expected to be; and if he will make a statement on the matter. [22880/16]
• 2016-07-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views that Ireland’s updated headline debt-GDP ratio fell to 79% at the end of 2015, relative to a previous estimate of 94%, making Ireland’s debt sustainability position look better than it actually is; and if he will make a statement on the matter. [22881/16]
• 2016-07-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 279 of 20 October 2015, if he will provide an update as to the employers’ PRSI, corporation tax and VAT paid by aircraft leasing firms; the taxable profit of the aircraft leasing sector in 2014 and 2015; the reason the sector is in a net repayment position in respect of VAT; and if he will make a statement on the matter. [22882/16]
• 2016-07-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when he will develop a new strategy for the growth and development of the credit union sector, as committed to in the programme for Government, and in the framework agreement entered into with Fianna Fáil; and if he will make a statement on the matter. [21817/16]
• 2016-07-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the chairperson and members of the task force his Department established to review the insurance sector, including motor insurance; its terms of reference; the dates it has formally met; the work it has concluded to date; its next steps; and if he will make a statement on the matter. [21615/16]
• 2016-07-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Revenue Commissioners have a record of the number of companies registered in the Isle of Man by Irish persons or where Irish persons are directors; and if he will make a statement on the matter. [21232/16]
• 2016-07-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he is satisfied the Revenue Commissioners have adequate powers and resources to tackle tax evasion and aggressive tax avoidance schemes involving offshore companies and accounts; and if he will make a statement on the matter. [21233/16]
• 2016-07-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his estimate of the revised net fiscal space that would arise in each of the years 2017 to 2021 in the event of real gross domestic product growth for each of the years 2016 to 2021 being 1%, 2% and 3% less than currently forecast; and if he will make a statement on the matter. [20330/16]
• 2016-07-07
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of staff dedicated to managing Ireland's response to the decision of the United Kingdom to exit the European Union; the structure of this team; how it will work with teams in other Departments; who has overall responsibility; and if he will make a statement on the matter. [20302/16]
• 2016-07-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position in relation to a State aid complaint made against the National Asset Management Agency (NAMA) to the European Commission; his understanding of the nature of the complaint; the details of NAMA's engagement in the process to date; the role, if any, his Department has played in the preparation of NAMA's response to the complaint; if NAMA or his Department intends to publish the response submitted by NAMA; if he is confident of a decision in NAMA's favour; when a decision is expected on the matter; if any contingency plans are in place in the event of an unfavourable finding against NAMA; and if he will make a statement on the matter. [19565/16]
• 2016-07-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the circumstances under which PermanentTSB must dispose of its holding in its Capital Home Loans buy-to-let subsidiary; the current value ascribed to this subsidiary in PermanentTSB's books; if he will provide more time for the bank to sell its holding; and if he will make a statement on the matter. [19704/16]
• 2016-06-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the revised fiscal space in net terms for each of the years from 2017 to 2021 arising from the British referendum outcome; and if he will make a statement on the matter. [18948/16]
• 2016-06-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the change in the value of each of the Irish bank shares the State owns from the opening of markets on 24 June 2016, when the impact of the British referendum result took effect; and if he will make a statement on the matter. [19004/16]
• 2016-06-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the United Kingdom financial institutions who passport their services into Ireland under European Economic Area rules; the potential implications for these activities from the United Kingdom leaving the European Union; and if he will make a statement on the matter. [19005/16]
• 2016-06-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the implications for Allied Irish Banks' activities in the United Kingdom if that country is outside the European Economic Area; the proportion of Allied Irish Banks' revenues which arise in the United Kingdom; and if he will make a statement on the matter. [19006/16]
• 2016-06-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the implications for Bank of Ireland’s activities in the United Kingdom, if that country is outside the European Economic Area; the proportion of Bank of Ireland's revenues which arise in the United Kingdom; and if he will make a statement on the matter. [19007/16]
• 2016-06-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the implications for Permanent TSB's activities in the United Kingdom if that country is outside the European Economic Area; the proportion of Permanent TSB's revenues that arise in the United Kingdom; and if he will make a statement on the matter. [19008/16]
• 2016-06-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Strategic Banking Corporation of Ireland can accelerate its lending activities, focusing in particular on assisting small and medium-sized enterprises exporting to the United Kingdom; and if he will make a statement on the matter. [19009/16]
• 2016-06-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the projected change in tax revenue in 2018 and 2019 arising from the British referendum result; and if he will make a statement on the matter. [19012/16]
• 2016-06-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the International Financial Services Centre has the necessary physical infrastructure and other resources to benefit from any relocation of financial services funds from the United Kingdom; and if he will make a statement on the matter. [19014/16]
• 2016-06-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of approved retirement funds in operation; the value of funds held in these; and if he will make a statement on the matter. [19015/16]
• 2016-06-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the value of pension buy-out bonds in the Irish markets that may now qualify for approved retirement fund options; and if he will make a statement on the matter. [19016/16]
• 2016-06-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the practice of crowdfunding and peer-to-peer lending is regulated by the Central Bank; if he is aware of the extent of such practices here; and if he will make a statement on the matter. [18212/16]
• 2016-06-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the fiscal space of €1 billion for 2017 is estimated at before or after he takes account of the carry-forward impact of measures from budget 2016; and if he will make a statement on the matter. [18415/16]
• 2016-06-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the yield from stamp duty on transfers of shares in Irish incorporated companies in each of the years from 2010 to 2015; and if he will make a statement on the matter. [18416/16]
• 2016-06-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 120 of 21 June 2015 the number of settlements the Revenue Commissioners entered into for a sum greater than €100,000 and €500,000 respectively which resulted in non-publication by virtue of the provisions of section 1086 of the Taxes Consolidation Act 1997, in each of the years 2014 and 2015; and if he will make a statement on the matter. [18417/16]
• 2016-06-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of applications for a certificate of tax compliance which the Revenue Commissioners rejected in each of the years from 2011 to 2015; how the basis of rejection was broken down across the different categories of non-compliance; the number that related specifically to the local property tax; and if he will make a statement on the matter. [18419/16]
• 2016-06-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 107 of 16 June 2016, the number of claims motor insurance companies paid by amounts paid in respect of personal injuries, vehicle damage, legal fees and so on by year; and if he will make a statement on the matter. [18440/16]
• 2016-06-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the steps he has taken to prepare for the economic implications that would arise for Ireland in the event of a possible vote by the British people to leave the European Union; and if he will make a statement on the matter. [17749/16]
• 2016-06-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he is concerned at the manner in which commercial loans are being offered for sale and are being actually sold by non-bank entities and the fact that commercial loans can now be bought by private citizens and by persons in business who may be competing with the borrower concerned; if he will make changes in this area to ensure that loans can only be sold to regulated entities with a banking licence; and if he will make a statement on the matter. [17750/16]
• 2016-06-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if it is logistically possible to introduce a tax on sugar sweetened drinks in 2017, in the event of a decision being made to proceed with such a tax; and if he will make a statement on the matter. [17529/16]
• 2016-06-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the current timeline he envisages for disposal of the State’s holding in banks (details supplied); the market conditions he believes would need to be in place, before proceeding with an initial public offering, IPO, and if he expects there to be a retail element to any IPO; and if he will make a statement on the matter. [17527/16]
• 2016-06-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of the investigation into mistreatment of tracker mortgage customers by Irish financial institutions; the timetable for resolution of the matter; the interim measures that can be implemented to assist customers; and if he will make a statement on the matter. [17531/16]
• 2016-06-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he or the Central Bank has any plans to conduct a review into whole-of-life assurance policies, which have resulted in some enormous hikes in premiums payable by policyholders, in order to maintain benefits; and if he will make a statement on the matter. [17530/16]
• 2016-06-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans to address the inability to complain of customers who become aware of difficulties with a financial product more than six years after they initially purchased it, in particular long-term products such as endowment mortgages, certain investments and pensions; and if he will make a statement on the matter. [17528/16]
• 2016-06-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans to review the eligibility criteria for a person to qualify for a primary medical certificate under the disabled drivers and disabled passengers (tax concession) scheme, 1994; if the medical board of appeal has any discretion regarding the application of the rules; why a person without an arm and with limited use of the other arm does not qualify under the scheme; and if he will make a statement on the matter. [17636/16]
• 2016-06-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of life loans in respect of residential properties in issuance here; the total amount owed on these loans, if such loans are still being marketed by banks, if he is satisfied that consumers are being made fully aware of the risk associated with a life loan; and if he will make a statement on the matter. [17790/16]
• 2016-06-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Questions Nos. 224 to 227 of 17 February 2015, the status of the enforcement investigation by the Central Bank; the number of relevant customers who will be entitled to refunds; the total loss involved; when appropriate redress for those customers will be made; and if he will make a statement on the matter. [17791/16]
• 2016-06-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the proportion of bank current account customers who have switched current account in each year from 2010 to 2015; and if he will make a statement on the matter. [17792/16]
• 2016-06-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of credit unions who have applied for an exemption from the €100,000 maximum deposit in respect of individual accounts; the number of applications which have been granted; and if he will make a statement on the matter. [17793/16]
• 2016-06-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of persons who were granted a personal increase in the standard fund threshold applying to their pension in 2015; the cumulative increase represented by these cases; the amount of tax foregone as a result; and if he will make a statement on the matter. [17794/16]
• 2016-06-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the yield from excise duty and value added tax on the sale of alcoholic products, in each of the years from 2011 to 2015, broken down by reference to licensed premises and off-licences, in tabular form; and if he will make a statement on the matter. [17800/16]
• 2016-06-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the meetings he or officials of his Department have had with representatives of advocacy groups on behalf of distressed mortgage holders, and persons whose mortgages have been, or may be, sold to third parties in each of the years 2013 to 2016 to date; the meetings in which he was personally in attendance; and if he will make a statement on the matter. [17804/16]
• 2016-06-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the yield from exit tax paid on life assurance policies, in each year from 2008 to 2015; if the same rate of exit tax applies to all persons, regardless of whether they are a standard or top rate taxpayer; if this represents fair treatment of lower income households; and if he will make a statement on the matter. [17846/16]
• 2016-06-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of settlements the Revenue Commissioners reached in 2014 and 2015 with high-net-worth individuals, HNWI, that contained a clause guaranteeing that the details of the settlement would not be published; why the Revenue Commissioners enter into non-disclosure agreements; his plans to review the policy in relation to non-disclosure of large settlements; and if he will make a statement on the matter. [16796/16]
• 2016-06-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of complaints the Financial Services Ombudsman received, and the number upheld, regarding the sale of whole-of-life insurance policies in each of the years from 2012 to 2015; if he is aware of widespread concern regarding very large premium increases being demanded by insurance firms when whole-of-life policies are reviewed; if he is satisfied that consumers are adequately informed of the risks associated with taking out such policies; and if he will make a statement on the matter. [17248/16]
• 2016-06-21
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if his Department or the Central Bank has a record of the number of commercial loans that have been sold on by the original underwriter; the details of this record; if the Central Bank must be notified when a commercial loan has been sold on; if he has concerns that a commercial loan could be sold on to a competitor of the borrowers; and if he will make a statement on the matter. [17265/16]
• 2016-06-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the composition of the general government debt in terms of Exchequer debt borrowings under the European Union and Ireland's European Union-International Monetary Fund programme, retail debt and other forms, the term to maturity and average interest rate on each component, in tabular form; and if he will make a statement on the matter. [16497/16]
• 2016-06-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of staff that Allied Irish Banks employs directly or under contract who are solely or primarily working on resolving issues relating to the Central Bank investigation of its handling of tracker mortgages; and if he will make a statement on the matter. [16499/16]
• 2016-06-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of staff that Permanent TSB employs directly or under contract who are solely or primarily working on resolving issues relating to the Central Bank investigation of its handling of tracker mortgages; and if he will make a statement on the matter. [16500/16]
• 2016-06-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of staff that non-State-owned banks employ directly or under contract who are solely or primarily working on resolving issues relating to the Central Bank investigation of its handling of tracker mortgages; and if he will make a statement on the matter. [16501/16]
• 2016-06-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount of contingent convertible capital notes and preference shares that he holds in the covered banks; when he acquired these; the interest payable on each security; their maturity dates; his plans for these investments; and if he will make a statement on the matter. [16502/16]
• 2016-06-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if Ulster Bank has made a formal application or indicated its plans to change its regulatory or legal status; and if he will make a statement on the matter. [16504/16]
• 2016-06-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he is satisfied with the manner in which banks operate the standard financial statement for customers in financial distress; if there is a commonly applied definition of necessary living costs; and if he will make a statement on the matter. [16505/16]
• 2016-06-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he is satisfied with the pace of progress of investigations into the collapse of Irish Nationwide; when they will be completed; and if he will make a statement on the matter. [16506/16]
• 2016-06-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when he will provide a definitive update on the cost of the collapse of an insurance company (details supplied); and if he will make a statement on the matter. [16507/16]
• 2016-06-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount of loans outstanding from former directors of State-owned banks; if the banks are continuing to collect these loans rigorously; and if he will make a statement on the matter. [16508/16]
• 2016-06-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the revenue generated from residential stamp duty; and the number of individual residential cases in each of the years 2006 to 2016 to date, in tabular form; and if he will make a statement on the matter. [16510/16]
• 2016-06-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the revenue generated from commercial stamp duty and the number of individual cases in each of the years 2006 to 2016 to date, in tabular form; and if he will make a statement on the matter. [16511/16]
• 2016-06-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the Value Added Tax generated from the sale of new residential housing and the number of cases in each of the years 2006 to 2016 to date, in tabular form; and if he will make a statement on the matter. [16512/16]
• 2016-06-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the reason for the substantial increase in exit tax paid on life assurance policies in recent years; and if he will make a statement on the matter. [16514/16]
• 2016-06-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of projects that availed of section 481 film tax relief; the number of jobs supported by the relief in 2015 and in 2016 to date; and if he will make a statement on the matter. [16515/16]
• 2016-06-16
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount insurance companies reported to the Central Bank as having been paid out on motor insurance claims and the number of claims the payouts related to in each of the years 2011 to 2015; and if he will make a statement on the matter. [16575/16]
• 2016-06-15
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if there is flexibility in terms of the value added tax charged to the end consumer in the case where a retailer is selling age appropriate clothes for children but of a size that is beyond the threshold for zero rating; the clothes size thresholds that apply for zero rating; and if he will make a statement on the matter. [16161/16]
• 2016-06-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if a person or organisation buying a commercial loan must be a regulated entity; and if he will make a statement on the matter. [15549/16]
• 2016-06-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he will respond to a matter raised in correspondence (details supplied) and his plans to introduce legislation concerning this. [15999/16]
• 2016-06-09
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the consideration the Ireland Strategic Investment Fund gives in making a commercial investment in a project (details supplied) to the amount and form of the investment, when it will take place and the stage it is at; and if he will make a statement on the matter. [15213/16]
• 2016-06-08
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if his Department has prepared a ministerial briefing paper; and if he will make a statement on the matter. [14324/16]
• 2016-06-08
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of contracts a building society (details supplied) has terminated in respect of agents who were selling products on its behalf in towns and villages around the country in respect of each of the past six years; the selection criteria used by the society in respect of these decisions and the process involved; if this was as a result of a change in the business model of the society; and if he will make a statement on the matter. [14652/16]
• 2016-06-02
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the entitlement to, and how a borrower may obtain a copy of, the full loan file documentation, including the original loan application and the underwriting process, in respect of personal loans and commercial loans; if the entitlement of the borrower is different if the owner of the loan is or is not a regulated entity; and if he will make a statement on the matter. [14145/16]
• 2016-06-02
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he will consider requiring the new owner of a loan to inform the borrower of the price the new owner paid for the loan and the portfolio of which the loan forms part, in cases where loans have been sold on by the original lender; and if he will make a statement on the matter. [14146/16]
• 2016-06-02
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the restructuring of residential and buy-to-let mortgage loans and commercial loans is legally binding on the new owner of the loan where the loan was restructured by agreement between the borrower and the original lender prior to its sale to the new owner; and if there is a distinction between new owners who are regulated entities and those who are not. [14147/16]
• 2016-06-02
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the protections available to a residential mortgage holder whose loan is owned by a regulated entity which are not available where the loan is owned by a non-regulated entity; and if he will make a statement on the matter. [14148/16]
• 2016-06-02
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of residential mortgages owned by non-bank lenders, by institution, by regulated entity, by non-regulated entity; and if he will make a statement on the matter. [14149/16]
• 2016-06-02
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of vacant residential properties owned by private citizens, banks, non-bank lenders, the National Asset Management Agency, in receivership, and so on; and if he will make a statement on the matter. [14150/16]
• 2016-06-02
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the legislative basis for the application of the code of conduct on mortgage arrears, the consumer protection code, the mortgage arrears resolution process and the mortgage arrears resolution targets in respect of lenders which are regulated entities and lenders which are non-regulated entities; and if he will make a statement on the matter. [14154/16]
• 2016-06-02
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the drawdown from the €250 million he made available through the Exchequer Central Fund to the credit institutions resolution fund in December 2011, by amount used, by credit union, in each of the years 2011 to 2016 to date; and if he will make a statement on the matter. [14216/16]
• 2016-06-02
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 62 of 26 May 2016, the number of microbreweries resident outside the State which qualified for tax relief in each of the years 2011 to 2015; and if he will make a statement on the matter. [14218/16]
• 2016-06-02
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the tax expenditure associated with the home renovation incentive in each year since it was established; and if he will make a statement on the matter. [14219/16]
• 2016-06-02
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he is considering anti-avoidance measures relating to the potential misuse of the dwelling house exemption; and if he will make a statement on the matter. [14221/16]
• 2016-06-02
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the cumulative yield from the levy on private pension funds; if all outstanding levies due have now been collected; and if he will make a statement on the matter. [14222/16]
• 2016-06-02
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the total value of prizes paid and the percentage this represents of the total prize bonds outstanding in each of the years 2011 to 2016 to date; and if he will make a statement on the matter. [14223/16]
• 2016-06-02
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the rate of compliance with the local property tax; and if he will make a statement on the matter. [14224/16]
• 2016-06-02
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of economists he employs, specifically on banking policy; his plans to increase this number; and if he will make a statement on the matter. [14226/16]
• 2016-06-02
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the fees his Department has paid to third parties relating to a possible flotation of a bank (details supplied); and if he will make a statement on the matter. [14227/16]
• 2016-06-02
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he will consider increasing the bank levy on financial institutions that do not reduce standard variable mortgage rates. [14229/16]
• 2016-06-02
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 108 of 3 December 2015 if he has concluded the investigation into the tax affairs of medical consultants; the lessons learned for tax compliance; and if he will make a statement on the matter. [14230/16]
• 2016-06-02
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of successful applications, by relevant area, under the living city initiative; and if he will make a statement on the matter. [14231/16]
• 2016-06-02
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the interest the Revenue Commissioners levied and collected from the late payment of tax liabilities, by tax category, in each of the years 2012 to 2015; and if he will make a statement on the matter. [14232/16]
• 2016-06-02
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the penalties the Revenue Commissioners levied and collected from the late payment of tax liabilities, by tax category, in each of the years 2012 to 2015; how this is broken down across different categories of tax; and if he will make a statement on the matter. [14233/16]
• 2016-06-02
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the impact on the general government deficit of the dividend of €275 million due to be received from the Irish Bank Resolution Corporation's special liquidator; if this impacts on the fiscal space for 2016; if possible future dividends will impact on the general government deficit in 2017 and beyond; and if he will make a statement on the matter. [14240/16]
• 2016-05-31
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the current regulatory framework for receivers appointed by banks; if he plans to introduce any changes in this area; the oversight in place with regard to the level of fees charged by receivers; the recourse an affected borrower has who believes the fees charged in respect of their assets are excessive and unjustifiable; and if he will make a statement on the matter. [12957/16]
• 2016-05-31
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he is aware that the Irish Bank Resolution Corporation, in special liquidation, is no longer in a position to provide legacy account support or assistance for loan accounts, mortgage accounts or deposit accounts, including the printing of copy statements or loan offer letters, due to the wind-down of the IBRC; if he will acknowledge that this may cause serious difficulties for borrowers; and if he will make a statement on the matter. [13151/16]
• 2016-05-31
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the circumstance in which a bank is required to consult with his Department when it is proposing a disposal of a loan or loans; if the disclosure requirements distinguish between residential mortgage, buy to let and commercial loans; and if he will make a statement on the matter. [13434/16]
• 2016-05-31
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he has given consideration to requiring pre-approval from the Central Bank for the disposal by bank and non-bank lenders of residential mortgages until such time as the Central Bank is satisfied that the purchaser of the loan has put in place adequate procedures for the resolution of arrears cases and satisfactory administration of such loans; and if he will make a statement on the matter. [13435/16]
• 2016-05-31
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number and value of commercial loans held by non-bank lenders; and if he will make a statement on the matter. [13437/16]
• 2016-05-31
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number and value of residential mortgages held by non-bank lenders; and if he will make a statement on the matter. [13438/16]
• 2016-05-31
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number and value of residential home loans or mortgages held by credit unions; and if he will make a statement on the matter. [13439/16]
• 2016-05-31
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position with the release of funds relating to the sale of property as part of the estate of a deceased person (details supplied). [13534/16]
• 2016-05-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of microbreweries availing of tax relief on production up to 30,000 hectolitres; the amount of excise duty foregone; and the number of jobs supported in the microbrewing industry, in each of the years 2011 to 2015; and if he will make a statement on the matter. [12267/16]
• 2016-05-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the rules governing the provision of tax relief for microbrewing firms; how they compare to competitor countries in the European Union; if he has reviewed these rules; and if he will make a statement on the matter. [12268/16]
• 2016-05-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance why beer produced by microbreweries for export, and therefore not subject to domestic excise duty, is reckonable for the calculation of a production limit of 30,000 hectolitres for which tax relief is available; and if he will make a statement on the matter. [12269/16]
• 2016-05-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of banks covered by the Central Bank of Ireland's investigation of tracker mortgages; the number of individual cases; when the investigation will conclude; and if he will make a statement on the matter. [12276/16]
• 2016-05-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of occasions on which residential properties over which the National Asset Management Agency has security have had rent increases in the past 12 months either by a receiver or by the agency directly; the average increase in such rents; and if he will make a statement on the matter. [12277/16]
• 2016-05-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of plans to provide basic bank accounts to low-income households; and if he will make a statement on the matter. [12279/16]
• 2016-05-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when the central credit register will be fully operational; the steps he has taken to implement it; the costs incurred; the reason for the delay; and if he will make a statement on the matter. [12280/16]
• 2016-05-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the vacancy rate in the Central Bank's enforcement division; the number of these relating to the regulation of insurance firms; and if he will make a statement on the matter. [12281/16]
• 2016-05-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of staff employed in the Central Bank's enforcement division; the number of these relating to the regulation of insurance firms; and if he will make a statement on the matter. [12282/16]
• 2016-05-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of first-time buyers who have received a refund of deposit interest retention tax paid in the previous 48 months; when the scheme will conclude; and if he will make a statement on the matter. [12283/16]
• 2016-05-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the cost of agricultural relief, business relief, favourite nephew status and dwelling house relief against capital acquisitions tax, and the number of claims received for each of these in each of years 2011 to 2015 in tabular form; and if he will make a statement on the matter. [11494/16]
• 2016-05-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the yield from inheritance tax in each of the years 2011 to 2015; and if he will make a statement on the matter. [11495/16]
• 2016-05-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of inheritance cases that resulted in a liability for capital acquisitions tax in each of the years 2011 to 2015; and if he will make a statement on the matter. [11496/16]
• 2016-05-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to his statement in Dáil Éireann during Private Members' Time on 17 May 2016 that Irish bank shares went down by 10% across the line on the date the Central Bank (Variable Rate Mortgages) Bill 2016 was published; the specific date he is referring to and the opening and closing share price for each bank on that date, and the evidence of any correlation between the two issues. [11592/16]
• 2016-05-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance to extend the Consumer Protection (Regulation of Credit Servicing Firms) Act 2015 to the owners of credit and to ensure that non-bank lenders and vulture funds are fully regulated in a manner that adequately protects mortgage holders, tenants and small and medium enterprises from unfair practices by entities with a short-term investment horizon; and if he will make a statement on the matter. [10761/16]
• 2016-05-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his progress in ensuring flood insurance cover is available to households in areas where remedial works have been carried out by the Office of Public Works; and if he will make a statement on the matter. [10516/16]
• 2016-05-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the level of draw-down of loans to developers for residential housing related projects from the fund for house building established in 2015 by the Ireland Strategic Investment Fund; his views on the operation of this fund; and if he will make a statement on the matter. [10763/16]
• 2016-05-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the National Asset Management Agency is on track to deliver on its commitment to provide 20,000 housing units; if it plans to revise the proportion which will be delivered as social housing; and if he will make a statement on the matter. [10515/16]
• 2016-05-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he will apply proposed changes to capital gains tax entrepreneurship relief, as outlined in the programme for Government, to newly established businesses only or also to existing businesses; if it is important to provide clarity in this regard to entrepreneurs who are considering establishing businesses; and if he will make a statement on the matter. [10751/16]
• 2016-05-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the years for which the Revenue Commissioners holds P60s for a person (details supplied) and which could be supplied to that person. [10802/16]
• 2016-05-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance to clarify the circumstances a person can access funds in an approved minimum retirement fund prior to reaching 75 years of age; if he will clarify the application of the Revenue Commissioner's triviality clause in this regard; and if he will make a statement on the matter. [10803/16]
• 2016-05-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the fiscal space available in 2017 if tax bands and credits are indexed and if they are not indexed; and if he will make a statement on the matter. [9588/16]
• 2016-05-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the cost of indexing tax bands and credits in 2017 based on his estimate of earnings growth and inflation; and if he will make a statement on the matter. [9589/16]
• 2016-05-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the change in the monetary value of the PAYE and personal tax credits in 2017 if they were indexed in line with expected earnings growth and inflation; and if he will make a statement on the matter. [9590/16]
• 2016-05-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the change in the entry point to the top income rate for a single person, currently at €33,800, if it were indexed in 2017 based on expected earnings growth and inflation; and if he will make a statement on the matter. [9591/16]
• 2016-05-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when he will confirm a change to Ireland’s medium-term budgetary objective; and if he will make a statement on the matter. [9592/16]
• 2016-05-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the Central Bank's holding of non-Irish assets at the end of each of the years 2007 to 2015, inclusive; the acquisition and disposal of such assets in each of the years 2007 to 2014, inclusive; and if he will make a statement on the matter. [10354/16]
• 2016-05-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance to bring non-bank lenders within the terms of the Mortgage Arrears Resolution Targets; his plans to deal with very high long-term arrears in this sector; and if he will make a statement on the matter. [10640/16]
• 2016-05-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he is aware of the difficulties caused to parents from changes to the single person child carer credit; if he will review the rules governing the one-parent family tax credit where the primary carer is not claiming the benefit of the credit in full; and if he will make a statement on the matter. [10641/16]
• 2016-05-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of the work of the Credit Union Restructuring Board; and if he will make a statement on the matter. [10642/16]
• 2016-05-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount of cash held by the Ireland Strategic Investment Fund; his plans to deploy this cash; if he will use it to support the provision of social housing; and if he will make a statement on the matter. [10643/16]
• 2016-05-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance to set out the status of the special liquidation of the Irish Bank Resolution Corporation, including when it will be complete and the return to the State, based on available information; and if he will make a statement on the matter. [10644/16]
• 2016-05-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance to set out the status of the formal investigation by the European Commission into Ireland's corporation tax arrangements with a company (details supplied); whether the Irish authorities have co-operated fully with the investigation; when it will conclude; and if he will make a statement on the matter. [10645/16]
• 2016-05-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he is aware of a continuous fall in recent months in the number of mortgage approvals, in particular for first-time buyers; the action he will take to support home ownership; if he will make a submission to the Central Bank's review of the application of mortgage rules; and if he will make a statement on the matter. [10646/16]
• 2016-05-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance to set out the level of draw-down of loans to developers for residential housing-related projects from the joint venture fund established in 2015 by the Ireland Strategic Investment Fund; his views on the operation of this scheme; and if he will make a statement on the matter. [10647/16]
• 2016-05-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance to outline his plans to legislate to clearly distinguish the role of the Motor Insurers Bureau of Ireland and the Insurance Compensation Fund; and if he will make a statement on the matter. [10648/16]
• 2016-05-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance to outline his views on the implementation of the Thornhill report on the local property tax; and if he will make a statement on the matter. [10649/16]
• 2016-05-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance to outline his views on the level of tax compliance, including whether it can be increased by providing the Revenue Commissioners with additional resources; and if he will make a statement on the matter. [10650/16]
• 2016-05-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he is pursuing the retrospective recapitalisation of the banking sector; his plans for disposal of bank assets; and if he will make a statement on the matter. [10651/16]
• 2016-05-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance to outline his plans to review capital acquisition tax thresholds given rising asset prices, especially in residential property; and if he will make a statement on the matter. [10652/16]
• 2016-05-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when he will establish the rainy day fund and the rules that will govern it; and if he will make a statement on the matter. [10653/16]
• 2016-05-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance to outline his views on the current penal tax regime that applies to deposit and pension savings which discourages persons from making provision for their future financial needs; and if he will make a statement on the matter. [10654/16]
• 2016-04-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the total amount the National Asset Management Agency has written off for debtors on its books, the number of debtors involved, the number of arrangements it has reached with debtors in respect of their personal exposure on company borrowings; and if he will make a statement on the matter. [8800/16]
• 2016-04-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on correspondence (details supplied) regarding the special liquidation of the Irish Bank Resolution Corporation. [6343/16]
• 2016-04-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the banks are required to regard an application for a mortgage from an Irish couple living in the United Kingdom, through which the family intend to buy a family home here for themselves to live in, as a buy-to-let mortgage with the associated deposit rules; if he recognises the immense difficulty this presents for Irish couples working in the United Kingdom who wish to return and live here; and if he will make a statement on the matter. [5472/16]
• 2016-04-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the rules relating to the purposes for which mortgage holders can seek to re-mortgage their principal private residence, such as home improvements and critical illness; and if he will make a statement on the matter. [5927/16]
• 2016-04-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance why a person is not allowed to buy an approved retirement fund from a defined benefit scheme; if he will introduce changes in this area; and if he will make a statement on the matter. [5968/16]
• 2016-04-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if it is permissible for a bank to remove a tracker mortgage rate from a borrower in circumstances where the property in question is no longer the principal private residence of the borrower; and if he will make a statement on the matter. [6019/16]
• 2016-03-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the role of non-established civil servants and political advisers in formulating replies to parliamentary questions; and if he will make a statement on the matter. [4937/16]
• 2016-03-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when the mortgage credit directive will be transposed into law; how this will impact on the sale of mortgage products; and if he will make a statement on the matter. [4938/16]
• 2016-03-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he will take action following a recent documentary on a matter of public concern (details supplied); and if he will make a statement on the matter. [4939/16]
• 2016-03-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on the report of the Northern Assembly on the sale of Project Eagle loans; and if he will make a statement on the matter. [4940/16]
• 2016-03-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he is satisfied with the protection in place for mortgage holders, tenants and small and medium-sized enterprises from the actions of vulture funds that have acquired their loans; and if he will make a statement on the matter. [4941/16]
• 2016-03-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when he will provide the next estimate of fiscal space for the period 2017 to 2021; and if he will make a statement on the matter. [4942/16]
• 2016-03-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when he will publish the stability programme update for Ireland; and if he will make a statement on the matter. [4943/16]
• 2016-03-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of applying value added tax to the cost of servicing defibrillators; if he is aware of the financial impact this has on community organisations which are not able to register for value added tax; and if he will make a statement on the matter. [5047/16]
• 2016-02-02
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if any staff members of the National Treasury Management Agency, NTMA, or the National Asset Management Agency, NAMA, received a bonus payment for 2015; the total amount paid out in bonuses by the NTMA in 2015; how many staff received a bonus; the highest individual amount paid out; and if he will make a statement on the matter. [4016/16]
• 2016-02-02
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount of surplus generated by the Central Bank of Ireland, of the surplus in each of the years 2013 to 2015, inclusive, that relates to interest on Irish Government bonds held as a result of the promissory note deal; and if he will make a statement on the matter. [4449/16]
• 2016-02-02
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount of the surplus generated by the Central Bank of Ireland, of the surplus in each of the years 2013 to 2015, inclusive, that relates to capital gains on the sale of Irish Government bonds held as a result of the promissory note deal; and if he will make a statement on the matter. [4450/16]
• 2016-02-02
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the level of sale, in tabular form, of Irish Government bonds, held by the Central Bank of Ireland as a result of the promissory note deal, in each of the years 2013 to 2015, inclusive; how this compares with the minimum schedule of sales as published at the time; and if he will make a statement on the matter. [4451/16]
• 2016-02-02
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the value of the State's shareholdings in various banks; and if he will make a statement on the matter. [4452/16]
• 2016-02-02
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimate of mortgage arrears, by county; and if he will make a statement on the matter. [4453/16]
• 2016-02-02
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the recourse available to persons who believe they have been mis-sold a whole of life assurance policy; and if he will make a statement on the matter. [4456/16]
• 2016-01-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of the website of the Revenue Commissioners; and if it will be repaired in order that a person (details supplied) in County Cork can apply for a grant under the fuel rebate scheme. [3553/16]
• 2016-01-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the total amount raised from motorists in mineral oil tax, vehicle registration tax, value added tax, carbon tax, motor tax and driver licensing in the years 2013 to 2015; and if he will make a statement on the matter. [3575/16]
• 2016-01-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the Irish contribution to the European Union budget for the years 2013 to 2015; the projected contribution for 2016; and if he will make a statement on the matter. [3576/16]
• 2016-01-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount Ireland has drawn down from the European Investment Bank for each year since 2011, by project; and if he will make a statement on the matter. [3577/16]
• 2016-01-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the total betting duty paid in 2015 and the estimated betting duty for 2016 by licensed betting offices and by online facilities; and if he will make a statement on the matter. [3578/16]
• 2016-01-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount of revenue forgone under exemptions granted to organisations which have been granted charitable status for each of the past five years; and if he will make a statement on the matter. [3579/16]
• 2016-01-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount of money the Revenue Commissioners paid as a reward for information received from whistleblowers or other information received and the number of cases involved in each year from 2013 to 2015; and if he will make a statement on the matter. [3583/16]
• 2016-01-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of Solicitors and Barristers the State Claims Agency directly employs; his views on the legal staffing of the Agency; how this has changed since 2012; and if he will make a statement on the matter. [3584/16]
• 2016-01-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 238 of 18 February 2014, the number of jobs lost in the banking sector since 2011; and if he will make a statement on the matter. [3585/16]
• 2016-01-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of certificates the Revenue Commissioners issued to sheriffs, the total value of the certificates and the amount of tax and interest collected in each of the past three years; and if he will make a statement on the matter. [3586/16]
• 2016-01-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he has examined the feasibility of having a specific inheritance tax allowance for the family home; the cost of introducing a €500,000 threshold in respect of the inheritance of family homes; and if he will make a statement on the matter. [3587/16]
• 2016-01-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of successful applications to date in each relevant area under the living city initiative; and if he will make a statement on the matter. [3702/16]
• 2016-01-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the licence structure for licensed premises and off-licence premises; if he will link the licence fee paid by off-licence owners to the square footage of their premises; and if he will make a statement on the matter. [3703/16]
• 2016-01-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount of money that has been obtained in terms of the Revenue Commissioners' audit and investigation programmes in each of the years 2012 to 2015; and if he will make a statement on the matter. [3704/16]
• 2016-01-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the reports, reviews and studies he commissioned or agencies under the aegis of his Department commissioned since 9 March 2011, by date of commission, by date of completion, by date of publication, by cost in tabular form; and if he will make a statement on the matter. [3705/16]
• 2016-01-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the investment the German bank KfW has made here through the Strategic Banking Corporation of Ireland to date; and if he will make a statement on the matter. [3706/16]
• 2016-01-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of taxpayers within the high earner restriction analysed within the €125,000 to €250,000, €250,001 to €500,000, €500,001 to €750,000, €750,001 to €1,000,000, and €1000,000 plus bands, the estimated extra yield arising because of the restrictions in each of the years 2009 to 2012; and the estimated yield because of the restrictions in 2014 and 2015. [3707/16]
• 2016-01-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the fees and costs of the administrators of Quinn Insurance in each year since the firm was placed in administration; and if he will make a statement on the matter. [3708/16]
• 2016-01-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his estimate of the size of the economy's output gap; the implications of this for the Government’s taxation and spending plans; and if he will make a statement on the matter. [3709/16]
• 2016-01-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of customer mobility measures that have been implemented in respect of Irish banks as a result of European Union action; his views on the effectiveness of such measures; and if he will make a statement on the matter. [3710/16]
• 2016-01-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of applications for section 481 relief; the amount of tax relief granted and the number of film projects supported in each of the years 2011 to 2015; if he is satisfied with the operation of the scheme; and if he will make a statement on the matter. [3711/16]
• 2016-01-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he will place a clause in the code of conduct for mortgage lenders to require them to charge a reduced interest rate on the warehoused section of a split loan; and if he will make a statement on the matter. [3712/16]
• 2016-01-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of fuel laundering plants uncovered, by county, in each of the past five years; and if he will make a statement on the matter. [3713/16]
• 2016-01-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he will extend the €825 per year tax allowance in respect of trained guide dogs for the blind to trained autism-assistance dogs; and if he will make a statement on the matter. [3714/16]
• 2016-01-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of Setanta Insurance policyholders with outstanding claims; and if he will make a statement on the matter. [3715/16]
• 2016-01-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he will review the threshold for so-called trivial pensions; and if he will make a statement on the matter. [3716/16]
• 2016-01-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the tax expenditure associated with research and development tax credits in each of the years 2011 to 2015 in tabular form; and if he will make a statement on the matter. [3717/16]
• 2016-01-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the treatment of the application of VAT on the final price for homes constructed for social housing purposes, including for approved housing bodies; the party that bears the final liability of VAT in this case; and the amount of VAT collected in 2014 and 2015 in respect of such transactions. [3721/16]
• 2016-01-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if any direction pursuant to section 14 of the National Asset Management Agency Act has been made to the agency; if any additional statutory function has been given to the agency pursuant to section 11(3) of the Act; and if he will make a statement on the matter. [3793/16]
• 2016-01-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount spent by the Revenue Commissioners on press-clipping services and broadcast monitoring services in each calendar year from 2011 to 2015; and if he will make a statement on the matter. [3797/16]
• 2016-01-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the expenses claimed, including the amount of mileage and the amount claimed, by him and Ministers of State of his Department, by calendar year, during the current Dáil Éireann, in tabular form. [3810/16]
• 2016-01-28
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount he spent on media clipping and media monitoring services in each calendar year from 2011 to 2015; and if he will make a statement on the matter. [3825/16]
• 2016-01-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount paid to date in professional fees to named professional firms relating to the liquidation of the Irish Bank Resolution Corporation, including the amount paid to KPMG, in tabular form; the agreed rate charges by KPMG; how many KPMG staff are working on the liquidation; if the rates provide good value for money to the taxpayer; when the liquidation will conclude; and if he will make a statement on the matter. [2824/16]
• 2016-01-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount paid by the National Treasury Management Agency and the National Asset Management Agency for public relations in 2015; the amount paid to each firm; the rates that apply; when the main public relations contracts for the two agencies are up for renewal; if the contract provides value for money for the two agencies; and if he will make a statement on the matter. [2825/16]
• 2016-01-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the annual cost of indexing tax bands, credits and allowance across all tax headings in tabular form; and if he will make a statement on the matter. [3159/16]
• 2016-01-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of complaints received, upheld, and in which compensation was awarded by the Financial Services Ombudsman regarding the sale of whole-of-life insurance policies in each year from 2011 to 2015, in tabular form; the impact of the six-year rule on complaints regarding long-term policies such as whole-of-life assurance; and if he will make a statement on the matter. [3232/16]
• 2016-01-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the background to the 3% stamp duty that applies to all non-life insurance policies; the amount that has been collected to date in respect of the stamp duty; the anticipated yield in 2016; how this money is spent; if he will ring-fence the funding for flood-related measures; and if he will make a statement on the matter. [2424/16]
• 2016-01-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the first-year and full-year cost of abolishing the universal social charge, and the yield from abolishing it on an income levy of 5%, 6%, 7% and 8% on income earners above €70,000, only on the portion of income above €70,000; and if he will make a statement on the matter. [2466/16]
• 2016-01-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the projected first-year and full-year cost of abolishing the universal social charge, and the yield from abolishing it on an income levy of 5%, 6%, 7% and 8% on income earners above €80,000, only on the portion of income above €80,000; and if he will make a statement on the matter. [2467/16]
• 2016-01-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the projected first-year and full-year cost of abolishing the universal social charge, and the yield from abolishing it on an income levy of 5%, 6%, 7% and 8% on income earners above €90,000, only on the portion of income above €90,000; and if he will make a statement on the matter. [2468/16]
• 2016-01-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the projected first-year and full-year cost of abolishing the universal social charge, and the yield from abolishing it on an income levy of 5%, 6%, 7% and 8% on income earners above €100,000, only on the portion of income above €100,000; and if he will make a statement on the matter. [2469/16]
• 2016-01-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the first-year and full-year cost of abolishing the universal social charge, and the yield from abolishing it on an income levy of 5%, 6%, 7% and 8% on income earners above €120,000, only on the portion of income above €120,000; and if he will make a statement on the matter. [2470/16]
• 2016-01-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the first-year and full-year cost of abolishing the universal social charge, and the yield from abolishing it on an income levy of 5%, 6%, 7% and 8% on income earners above €150,000, only on the portion of income above €150,000; and if he will make a statement on the matter. [2471/16]
• 2016-01-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the cost of exempting the first €100 of interest on deposits from Deposit Interest Retention Tax; and if he will make a statement on the matter. [2472/16]
• 2016-01-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance to set down the first-year cost of reducing the capital gains tax rate by 1% and by 8%; and if he will make a statement on the matter. [2473/16]
• 2016-01-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 158 of 15 December 2015, the combined cost of increasing the overall limit from €1 million in chargeable gains for qualifying for capital gains tax entrepreneur relief to €15 million while reducing the rate applied to gains under capital gains tax entrepreneur relief to 10% and reducing the overall capital gains tax rate from 33% to 25%; and if he will make a statement on the matter. [2474/16]
• 2016-01-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance to set down the number of persons or mortgage accounts in receipt of tax relief at source in each year from 2011 to 2015 in tabular form; the projected cost in 2016; and if he will make a statement on the matter. [2475/16]
• 2016-01-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 159 of 16 July 2015 to set down the cost of increasing the rate of tax relief at source that applies in 2016 from 30% to 40% and 50% for those who took out a qualifying loan between 2004 and 2008; and if he will make a statement on the matter. [2476/16]
• 2016-01-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 160 of 16 July 2015, to set down the cost of increasing the ceiling in 2016 of €3,000 interest for tax relief at source for those who took out a qualifying loan between 2004 and 2008 to €4,000 and €5,000; and if he will make a statement on the matter. [2477/16]
• 2016-01-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance to set down the cost of retaining tax relief at source for mortgage customers in 2018 and 2019. [2478/16]
• 2016-01-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the National Asset Management Agency will allow individual potential home buyers an opportunity to purchase units it is selling rather than disposing of them to investors; and if he will make a statement on the matter. [1883/16]
• 2016-01-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans to deal with spiralling arrears in mortgages held by non-bank financial institutions; if he will make these institutions subject to targets for restructuring solutions; and if he will make a statement on the matter. [1884/16]
• 2016-01-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance to instruct banks to make greater use of split mortgages and other long-term solutions in preference to arrears capitalisation; and if he will make a statement on the matter. [1885/16]
• 2016-01-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the efforts the Revenue Commissioners and Customs officials are making to clamp down on smuggling of tobacco and fuel; the cost to the State; and if he will make a statement on the matter. [1886/16]
• 2016-01-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he is satisfied with the pace at which the Ireland Strategic Investment Fund is investing the cash it has available and the economic impact of these projects; and if he will make a statement on the matter. [1887/16]
• 2016-01-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on the impact of tax relief changes introduced in budget 2014 on private medical insurance premiums; and if he will make a statement on the matter. [1888/16]
• 2016-01-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he has or intends to formally request the Central Bank of Ireland to review any aspect of its mortgage rules; and if he will make a statement on the matter. [1889/16]
• 2016-01-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the fiscal space that will be available in each of the next five years following the publication of the Exchequer returns for 2015; and if he will make a statement on the matter. [1890/16]
• 2016-01-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans to return Allied Irish Banks to the private sector; the issues that need to be addressed in the Irish banking sector generally before this happens; and if he will make a statement on the matter. [1891/16]
• 2016-01-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when an updated projection of the final outcome of the Irish Bank Resolution Corporation liquidation will be available; if the State expects to pay all unsecured creditors including junior bondholders; when cash will be returned to the State; and if he will make a statement on the matter. [1892/16]
• 2016-01-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he has revised his budget 2016 day forecast of €6,614 million for corporation tax receipts in 2016, given the outturn for 2015; and if he will make a statement on the matter. [1991/16]
• 2016-01-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he will reconstitute the Motor Insurance Advisory Board, which was previously successful in reducing motor insurance premiums, particularly to examine the profitability of the industry, the settlement of claims and the impact of false and exaggerated claims on premiums; and if he will make a statement on the matter. [1516/16]
• 2016-01-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he is satisfied with competition levels in the Irish mortgage market, particularly the impact on standard variable rates; his views that action is required to ensure equal treatment between existing and new mortgage customers; and if he will make a statement on the matter. [1517/16]
• 2016-01-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when the National Asset Management Agency will complete its original mandate; what he expects the financial outturn to be; if he will formally expand the role of the agency; when he expects the agency to be formally wound up; and if he will make a statement on the matter. [1325/16]
• 2016-01-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on insurance companies refusing flood insurance cover to householders and businesses in areas where flood relief schemes have been completed by the Office of Public Works to the required European Union standard and have proven to be effective; if he will take any action in this area; and if he will make a statement on the matter. [1321/16]
• 2016-01-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he will publish updated targets for dealing with debt in small and medium-sized enterprises by the State-supported and other banks; and if he will make a statement on the matter. [1324/16]
• 2016-01-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he is considering extending the deadline for credit unions to apply for assistance from the restructuring board; and if he will make a statement on the matter. [1323/16]
• 2016-01-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he supports the principle that the Central Bank of Ireland mortgage deposit rules be amended to take account of the track record of persons who are renting privately, given the inevitable impact this has on their ability to save for a deposit; and if he will make a statement on the matter. [1322/16]
• 2016-01-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if home owners who have been affected by recent flooding can submit a revised valuation of their property in respect of their local property tax liability for 2016 or if the May 2013 valuation continues to apply and therefore, the only relief available to them is a deferral; and if he will make a statement on the matter. [1585/16]
• 2016-01-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the process by which a home owner can seek a reduction in local property tax liability for 2016 if that person has been affected by flooding; and if he will make a statement on the matter. [1586/16]
• 2016-01-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he is satisfied with the operation of legislation to provide protection to persons whose mortgages are sold to third parties; and if he will make a statement on the matter. [1724/16]
• 2016-01-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he will amend the regulations for the single person child carer such that if the tax credit is not taken up in full by the primary claimant before the end of the tax year, the unused tax credit may be transferred to the secondary claimant; and if he will make a statement on the matter. [1726/16]
• 2016-01-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount of tax, interest and surcharges that were payable but written off in settlements with persons or companies in each of the years 2011 to 2015; and if he will make a statement on the matter. [1727/16]
• 2016-01-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of complaints, oral hearings and complainants being represented by a third party, including a member of the legal profession, handled by the Financial Services Ombudsman, in each of the years 2013 to 2015, in tabular form; and if he will make a statement on the matter. [1729/16]
• 2016-01-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of residential mortgages currently held by non-bank entities; and if he will make a statement on the matter. [1730/16]
• 2016-01-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of firms which are regulated under the Consumer Protection (Regulation of Credit Servicing Firms) Act 2015; and if he will make a statement on the matter. [1731/16]
• 2016-01-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of staff at the National Treasury Management Agency, excluding the National Asset Management Agency, who received pay in 2015, including retention payments and other benefits, of €100,000 to €150,000, €150,001 to €200,00, €200,001 to €250,000, €250,001 to €300,000, €300,001 to €350,000, €350,001 to €400,000 and in excess of €400,000; the number employed by the National Treasury Management Agency at the end of 2014 and at the end of 2015; and if he will make a statement on the matter. [1820/16]
• 2016-01-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of staff at the National Asset Management Agency who received pay in 2015 of €100,000 to €150,000, €150,001 to €200,00, €200,001 to €250,000, €250,001 to €300,000, €300,001 to €350,000, €350,001 to €400,000, and in excess of €400,000; and the numbers employed by the agency at the end of 2014 and at the end of 2015; and if he will make a statement on the matter. [1821/16]
• 2016-01-14
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of staff at the National Asset Management Agency who took voluntary redundancy in 2015; the total amount paid to these staff in 2015; the five highest amounts paid to those who departed and the departments within the agency from which they exited; and if he will make a statement on the matter. [1822/16]
• 2016-01-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the last occasion when a profession was added to the list that can claim rate expenses system for tax relief; and if he will make a statement on the matter. [46889/15]
• 2016-01-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the proceeds from the disposal of investments in the State supported banks, by institution, in each year since 2010, in tabular form; and if he will make a statement on the matter. [1067/16]
• 2016-01-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the dividends the State received from investments in the State supported banks, including interest on contingent capital notes, by institution, in each year since 2010, in tabular form; and if he will make a statement on the matter. [1068/16]
• 2016-01-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the fees received under the credit institutions (financial support) scheme and the eligible liabilities guarantee scheme in each year since their inception, in tabular form; and if he will make a statement on the matter. [1069/16]
• 2016-01-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the profit the National Asset Management Agency expects to make by the time of its wind-up; and if he will make a statement on the matter. [1070/16]
• 2016-01-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimate of the surplus the Irish Bank Resolution Corporation special liquidator expects the IBRC to make by the time of its wind-up; and if he will make a statement on the matter. [1071/16]
• 2015-12-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the cost incurred by the Irish Bank Resolution Corporation in respect of the work of the commission of investigation into certain transactions at the corporation; and if he will make a statement on the matter. [45665/15]
• 2015-12-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of the liquidation of Setanta Insurance; if those caught up in outstanding claims are facing any losses; the role of the Insurance Compensation Fund and the Motor Insurers Bureau of Ireland; the number and value of outstanding claims; the shortfall; and if he will make a statement on the matter. [45737/15]
• 2015-12-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when the central credit register will be fully operational; the steps taken in its implementation; the reason for the delay; and if he will make a statement on the matter. [45822/15]
• 2015-12-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of residential mortgages that are classified as sub-prime; the number of sub-prime lenders operating in the market; the value of outstanding sub-prime mortgages; the rate of arrears on these; the actions specific to the sub-prime sector that are being taken to address arrears; and if he will make a statement on the matter. [45831/15]
• 2015-12-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans to amend the applicable rates of value added tax so that school uniforms of all sizes are rated at 0%; and if he will make a statement on the matter. [45936/15]
• 2015-12-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his estimate of the cost of mortgage interest relief for owner occupiers in 2016 and 2017, assuming interest rates do not change in the meantime; and if he will make a statement on the matter. [45937/15]
• 2015-12-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the fees the National Asset Management Agency incurred in appointing receivers to its debtors; and the number of persons and professional firms it appointed as receivers in each of the years to date. [45938/15]
• 2015-12-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the interest rate that applies on the €25 billion of floating-rate notes held by the Central Bank of Ireland as a result of the promissory note transaction; and if he will make a statement on the matter. [45939/15]
• 2015-12-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of initiatives he has announced which have not commenced due to waiting for European Union state aid approval; and if he will make a statement on the matter. [45940/15]
• 2015-12-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of housing units the National Asset Management Agency has approved and transferred for social housing, by county; and if he will make a statement on the matter. [45941/15]
• 2015-12-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of applications for rent reviews received by developers whose debts are owned by the National Asset Management Agency; and the number which were successful. [45942/15]
• 2015-12-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of taxpayers who were impacted in 2014 by the restriction on tax relief on contributions to large pension pots, as outlined in budget 2014; and if he will make a statement on the matter. [45943/15]
• 2015-12-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the saving in 2014 from restricting tax relief on private medical insurance policies to the first €1,000 of premiums. [45944/15]
• 2015-12-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of households in negative equity; the implications of this for the wider economy; and if he will make a statement on the matter. [45945/15]
• 2015-12-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of recipients of the single person child carer tax credit in 2015 to date and how this compares to the one-parent family tax credit when it applied. [45946/15]
• 2015-12-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of projects funded by the Irish Infrastructure Fund since its inception, including the nature of such projects and the number of jobs created; and if he will make a statement on the matter. [45947/15]
• 2015-12-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the balance in the deposit protection account at the end of each year from 2011 to date and currently. [45948/15]
• 2015-12-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount of loans outstanding to former directors of Anglo Irish Bank and the Irish Nationwide Building Society; and if he will make a statement on the matter. [45949/15]
• 2015-12-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount of fees charged to date by the special managers appointed to credit unions; and if he will make a statement on the matter. [45950/15]
• 2015-12-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the value of artwork, jewellery and other goods disposed of by the National Asset Management Agency; and if he will make a statement on the matter. [45951/15]
• 2015-12-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the value of deposits covered by the deposit guarantee scheme; and if he will make a statement on the matter. [45952/15]
• 2015-12-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount owing by businesses to the Revenue Commissioners under each tax heading; the age profile of the arrears; and the steps the Revenue Commissioners are taking to engage with businesses currently struggling to meet their tax liabilities. [45953/15]
• 2015-12-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the revenue lost on illegal black market cigarettes in each of the years from 2011 to date; and if he will make a statement on the matter. [45954/15]
• 2015-12-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of complaints of petrol stretching received by the customs and excise service in each of the months since January 2014; the number investigated and ongoing, by county; and if he will make a statement on the matter. [45955/15]
• 2015-12-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the proportion that the universal social charge represents of all income tax receipts in each year since its inception; the projected percentage in 2015 and 2016; and if he will make a statement on the matter. [45956/15]
• 2015-12-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of contract outsourced staff employed at the Central Bank of Ireland, the roles they perform and their daily salaries, in tabular form; and if he will make a statement on the matter. [45958/15]
• 2015-12-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when the merger of the Financial Services Ombudsman and the Pensions Ombudsman will take place; and if he will make a statement on the matter. [45965/15]
• 2015-12-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the latest information available as to the amount of small and medium enterprise debt outstanding; the amount which is in arrears; the amount classified as non-performing; and if he will make a statement on the matter. [45966/15]
• 2015-12-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the yield from allowing persons early access to pension as provided for in budget 2013 in each of the years 2013 to date; and if he will make a statement on the matter. [45967/15]
• 2015-12-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the yield from the high earners restriction in each year since it was introduced; and if he will make a statement on the matter. [45968/15]
• 2015-12-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the tax expenditure, the number of participants and the jobs supported under the employment and investment incentive and seed capital scheme in each of the years 2013 to date; and if he will make a statement on the matter. [45969/15]
• 2015-12-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the tax expenditure, the number of participants and the jobs supported by the special assignee relief programme in each of the years 2013 to date; and if he will make a statement on the matter. [45970/15]
• 2015-12-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the tax expenditure associated, the number of participants and the jobs supported under the foreign earnings deduction scheme in each of the years 2013 to date; and if he will make a statement on the matter. [45971/15]
• 2015-12-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of applications for credit union restructuring currently before the restructuring board; and if he will make a statement on the matter. [45973/15]
• 2015-12-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount that has been paid to a firm (details supplied) for professional services on the banking crisis since 2008, including any amounts, shown separately, paid by his Department, the Central Bank of Ireland, the National Treasury Management Agency and the National Pensions Reserve Fund, or by the covered institutions themselves. [45974/15]
• 2015-12-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance to set out the licensing costs incurred by off-trade alcohol retailers; and if he will make a statement on the matter. [45976/15]
• 2015-12-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount Irish Water has drawn down from its loan facility with the National Pensions Reserve Fund; the full amount of the loan facility; the period of time over which it will be repaid; the interest rate that applies to the loan; if any penalty clauses apply in respect of the facility; and if he will make a statement on the matter. [45979/15]
• 2015-12-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the cost of extending the home carers tax credit to cohabiting couples with dependent children; and if he will make a statement on the matter. [45980/15]
• 2015-12-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when the tax strategy papers from budget 2016 will be published; and if he will make a statement on the matter. [45985/15]
• 2015-12-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the annual cost of the artists exemption tax relief and the number of persons benefitting in each of the years 2008 to date, in tabular form; if he will review the exemption; and if he will make a statement on the matter. [45986/15]
• 2015-12-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the occasions when he has requested a payment from the local government fund under the provisions of section 6(2)(c) of the Local Government Act 1998, as amended, including the dates the requests were made, the amounts requested and the dates the moneys were transferred; if he will seek further funds before the end of 2015; and if he will make a statement on the matter. [45987/15]
• 2015-12-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance to provide, in tabular form, the number of National Asset Management Agency debtors to declare themselves bankrupt in each of the years 2008 to date; the country in which they declared themselves bankrupt; the debts owed and the debts owed to the agency in each case; the value of the assets secured by the agency and the amount in unsecured debt received by the agency to date; and if he will make a statement on the matter. [45988/15]
• 2015-12-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the final legal bill to the National Asset Management Agency in respect of the High Court and Supreme Court cases concerning the agency's legal battle with the Office of the Commissioner for Environmental Information and concerning the release of information to a journalist (details supplied); the legal costs concerned and the payments to named counsel in the case; and if he will make a statement on the matter. [45989/15]
• 2015-12-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the fines greater than €100,000 imposed by the Central Bank of Ireland on financial institutions over the past three years; and if he will make a statement on the matter. [45990/15]
• 2015-12-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the tax expenditure associated with the claiming of flat rate expenses; the number of such claims that were made in 2013 and 2014; and if he will make a statement on the matter. [46052/15]
• 2015-12-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the last occasion on which the Revenue Commissioners reviewed the flat rate expenses system for tax relief, including the rate at which they apply; and if he will make a statement on the matter. [46054/15]
• 2015-12-15
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the details of the total net discretionary revenue measures in each year from 2017 to 2021 as per the economic and fiscal outlook provided with budget 2016; and if he will make a statement on the matter. [44784/15]
• 2015-12-15
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on correspondence (details supplied) regarding grant funding to small and medium enterprises; and if he will make a statement on the matter. [45176/15]
• 2015-12-15
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the cost of increasing the overall limit of €1 million in chargeable gains for qualifying for capital gains tax entrepreneur relief to €5 million, €10 million and €15 million. [45226/15]
• 2015-12-15
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the cost of reducing the capital gains tax entrepreneur relief rate from 20% to 10% while increasing the limit for chargeable gains to €5 million, €10 million and €15 million; and if he will make a statement on the matter. [45227/15]
• 2015-12-10
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the salary band of each of the four members of the staff of the National Treasury Management Agency who received retention payments in 2014 and in 2015 as follows: €50,000 to €100,000, €100,001 to €150,000, €150,001 to €200,000, €200,001 to €250,000, €250,001 to €300,000, €300,000 plus; and if he will make a statement on the matter. [44646/15]
• 2015-12-10
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of agreements the National Treasury Management Agency has entered into with staff to make retention payments, in addition to the four payments already disclosed by him; the cost to the agency in entering into those agreements; and if he will make a statement on the matter. [44647/15]
• 2015-12-10
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of staff in the financial institutions covered by the bank guarantee that have received so-called retention payments in 2014 and 2015 and the amount paid in retention payments at each bank in 2014 and 2015, in tabular form; if prior approval was required or sought from him; and if he will make a statement on the matter. [44648/15]
• 2015-12-10
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on the payment of bonuses or other retention payments at Permanent TSB; and if he will make a statement on the matter. [44650/15]
• 2015-12-10
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the valuation placed on the State's banking assets; and if he will make a statement on the matter. [44651/15]
• 2015-12-09
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the income generated from the extension of betting duty to online bets to date; and if he will make a statement on the matter. [44257/15]
• 2015-12-08
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the cost of restoring 100% mortgage interest relief for all landlords; and if he will make a statement on the matter. [43969/15]
• 2015-12-08
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the cost of providing 100% mortgage interest relief for all new landlords; and if he will make a statement on the matter. [43970/15]
• 2015-12-08
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the cost of eliminating the universal social charge on income up to €25,000, €30,000, €40,000, €50,000, €60,000, €70,000, €80,000 and €100,000; and if he will make a statement on the matter. [43971/15]
• 2015-12-08
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the cost of completing the equalisation of tax treatment for the self-employed; and if he will make a statement on the matter. [43973/15]
• 2015-12-03
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the agencies, other than the National Asset Management Agency and the Central Bank of Ireland, which pay retention or bonus payments to staff; the bonuses or retention payments made in 2014 and in 2015 to date; the numbers of staff receiving these payments; the highest individual payment received at each agency, in tabular form; and if he will make a statement on the matter. [43392/15]
• 2015-12-03
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance how much of the announced Ireland Strategic Investment Fund's €500 million home-building finance joint venture with an investment firm (details supplied) has been drawn down as at 30 November 2015; how many housing units will be constructed as a result of the draw-down to date; the average interest rate which applies to the loans drawn-down to date; the interest rate he expects to apply to future draw-downs; when he expects the funding to be fully drawn down; and if he will make a statement on the matter. [43393/15]
• 2015-12-03
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on the performance of the Strategic Banking Corporation of Ireland; the amount of lending it has supported to date; and if he will make a statement on the matter. [43394/15]
• 2015-12-03
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of a request from the Central Bank of Ireland to approve an increased levy on financial institutions to deal with a deficit in the Central Bank of Ireland pension scheme; and if he will make a statement on the matter. [43395/15]
• 2015-12-03
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of the amount of debt owed by small and medium-sized enterprises, SMEs; the amount that is in arrears and classified as non-performing; and if he will make a statement on the matter. [43396/15]
• 2015-12-03
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of projects in which the Ireland Strategic Investment Fund, ISIF, has currently invested; the number of new jobs created as a result of these projects; and if he will make a statement on the matter. [43397/15]
• 2015-12-03
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of Irish incorporated companies that are not judged to be resident here under the test of management and control and that have advised the Revenue Commissioners as to where they are actually resident since the change announced in budget 2014; and if he will make a statement on the matter. [43398/15]
• 2015-12-03
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of residential mortgage holders classified as non-co-operating under the code of conduct on mortgage arrears; and if he will make a statement on the matter. [43399/15]
• 2015-12-03
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of deposit savings accounts yielding less than €200 in deposit interest retention tax, DIRT; and if he will make a statement on the matter. [43400/15]
• 2015-12-03
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the average payment of deposit interest retention tax, DIRT, per eligible account in which a DIRT tax liability arose in 2014; and if he will make a statement on the matter. [43401/15]
• 2015-12-03
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he expects to achieve the €100 million in value added tax from changes in how it is applied for cross-border European Union telecommunications broadcasting and electronically supplied services, as set out in budget 2016; and if he will make a statement on the matter. [43402/15]
• 2015-12-03
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of interest paying accounts on which deposit interest retention tax, DIRT, was paid in each year from 2011 to 2014; and if he will make a statement on the matter. [43403/15]
• 2015-12-03
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question Nos. 224 to 227, inclusive, of 17 February 2015, the status of the enforcement investigation by the Central Bank of Ireland; the number of relevant customers who will be entitled to refunds; the total loss involved; when appropriate redress for those customers will be made; and if he will make a statement on the matter. [43405/15]
• 2015-12-03
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the expected cost of tax relief for corporate investment in certain renewable energy projects in 2015; and if he will make a statement on the matter. [43406/15]
• 2015-12-03
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 92 of 5 March 2015, if the investigation into the tax affairs of medical consultants has been concluded; the lessons that have been learned for tax compliance generally from the investigation; and if he will make a statement on the matter. [43408/15]
• 2015-12-03
  PQ
  Asked Jobs

  Deputy Michael McGrath asked the Minister for Jobs, Enterprise and Innovation to set out the amount of money lent by Microfinance Ireland in each year since its inception to the end of November 2015; the number of jobs sustained by this investment; and if he will make a statement on the matter. [43407/15]
• 2015-12-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the tax arrangements that apply in the scenario outlined in correspondence (details supplied); and if he will make a statement on the matter. [42349/15]
• 2015-12-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the approach and steps taken by the Revenue Commissioners in pursuing a person for outstanding taxes where the person's business has failed and the person concerned is now dependent on basic social protection; how such a matter is finalised; and if he will make a statement on the matter. [42451/15]
• 2015-11-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on concerns regarding the postponing of the planned revaluation of properties for purposes of the local property tax; the basis under which this postponement is based; and if he will make a statement on the matter. [42250/15]
• 2015-11-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of staff in the Central Bank of Ireland who received bonus or retention payments in 2014; the total level of such payments; if his permission for these payments was sought or granted; and if he will make a statement on the matter. [42251/15]
• 2015-11-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Central Bank of Ireland has carried out analysis of the credit market for car loans; and if he will make a statement on the matter. [42252/15]
• 2015-11-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of mortgages issued outside the terms of Central Bank of Ireland limits for first-time buyers in 2015; and if he will make a statement on the matter. [42253/15]
• 2015-11-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of mortgages issued outside the terms of Central Bank of Ireland limits for non-first-time buyers in 2015; and if he will make a statement on the matter. [42254/15]
• 2015-11-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of the European Commission’s investigation into the tax affairs of a company (details supplied) in Ireland; the number of specific requests for information his Department has received; and if he will make a statement on the matter. [42255/15]
• 2015-11-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the current estimate by the joint administrators of the losses at a company (details supplied); the role of the insurance compensation fund in dealing with this issue; the amount that has been collected to date from the 2% insurance levy introduced since 1 January 2012; the timeframe the levy is likely to have to remain in place; and if he will make a statement on the matter. [42256/15]
• 2015-11-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of applications received and granted for a banking licence, in each year since 2011, in tabular form. [42257/15]
• 2015-11-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of persons or mortgage accounts in receipt of tax relief at source in each year from 2012 to 2015 in tabular form; the projected cost of the scheme in 2015; and if he will make a statement on the matter. [42258/15]
• 2015-11-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the annual cost to the Exchequer of the use of illegally washed diesel; and if he will make a statement on the matter. [42260/15]
• 2015-11-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the estimate of the cost for 2015 of each tax expenditure on the statute books; and if he will make a statement on the matter. [42261/15]
• 2015-11-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of the reports completed by McCann Fitzgerald and by Ernst and Young into certain corporate governance matters at the former Irish Nationwide Building Society; if the reports have been referred to An Garda Síochána and to the Office of the Director of Corporate Enforcement; the action being taken on foot of the content of the reports. [42262/15]
• 2015-11-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of persons who have not passed the Central Bank of Ireland’s fitness and probity regime in the banking and finance industry; and if he will make a statement on the matter. [42263/15]
• 2015-11-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the value of the discretionary portfolio, including cash balances held by the National Pensions Reserve Fund; when the portfolio will be liquidated; and if he will make a statement on the matter. [42264/15]
• 2015-11-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the forecast revenue that will be raised by the carbon levy on each product on which it is applied in 2015; and if he will make a statement on the matter. [42265/15]
• 2015-11-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of complaints that have been made against banks for non-compliance with the code of conduct on mortgage arrears since it was instituted, the number that have been upheld, the sanctions that have been imposed for non-compliance, the maximum sanction that may be handed down; and if he will make a statement on the matter. [42266/15]
• 2015-11-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the funds currently covered by the eligible liabilities guarantee, the rate at which this will decline; and if he will make a statement on the matter. [42269/15]
• 2015-11-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the cost and the number of companies that benefited from the research and development tax credit, in each year from 2011 to 2014, in tabular form; and if he will make a statement on the matter. [42271/15]
• 2015-11-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of persons who have opted to pay their local property tax by means of a deduction from their social protection payment; the number of instances where the maximum deduction allowable did not cover the full liability and resulted in a shortfall at the end of the year; and if he will make a statement on the matter. [42272/15]
• 2015-11-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount paid out to named consultants and consultancy firms in 2015 to date, in tabular form; the description of the work provided; and if he will make a statement on the matter. [42273/15]
• 2015-11-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of staff of the Revenue Commissioners who earn salaries from €300,001 to €400,000; €200,001 to €300,000; €150,001 to €200,000, and €100,001 to €150,000 in tabular form; and if he will make a statement on the matter. [42275/15]
• 2015-11-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of staff at the Revenue Commissioners who earned salaries between €300,001 and €400,000; €200,001 and €300,000; €150,001 and €200,000, and €100,001 and €150,000, at the end of 2012 in tabular form; and if he will make a statement on the matter. [42276/15]
• 2015-11-26
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of staff at the Revenue Commissioners who are in receipt of so-called retention payments, in tabular form; the amount of the payments in each case; the gross salary the employees enjoy as a result; and if he will make a statement on the matter. [42277/15]
• 2015-11-25
  VOTE
  Finance Bill 2015 · 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 against the motion motion passed · 78–45
  • ✓ voted to add an amendment to the bill motion failed · 43–74
  • ✓ voted to add an amendment to the bill motion failed · 34–67
• 2015-11-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of applications for tax relief received; the number approved under the Living City Initiative to date; and if he will make a statement on the matter. [41261/15]
• 2015-11-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of electric cars registered in each year since 2010; and if he will make a statement on the matter. [41060/15]
• 2015-11-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he has examined the operation of the relevant contracts tax system in the construction industry; the number of persons in the industry working under this system; if he is satisfied that taxation law is being fully complied with in respect of the system; and if he will make a statement on the matter. [40987/15]
• 2015-11-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the role he has had in the arrangements for provision of pensions to former employees of Waterford Crystal; when all lump sums and regular payments will be made; and if he will make a statement on the matter. [41057/15]
• 2015-11-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the status of plans to provide basic bank accounts for low income households; and if he will make a statement on the matter. [41061/15]
• 2015-11-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when the central credit register will be fully operational; the steps that have been taken and the costs incurred to date; the reason for the delay; and if he will make a statement on the matter. [41062/15]
• 2015-11-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the value of the State's holding in alcohol, tobacco, aerospace and defence industry stocks; the value of such stocks disposed of in 2014 and in 2015 to date, by shares sold in the tobacco sector, the alcohol sector and the aerospace sector; his views on the reduction of the State's holdings in such stocks; and if he will make a statement on the matter. [41064/15]
• 2015-11-19
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount the Central Bank of Ireland has spent on training for its staff in 2014 and 2015; the details of each course provided including the name, the cost and the number of participating staff; and if he will make a statement on the matter. [41065/15]
• 2015-11-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he has asked the Central Bank of Ireland to carry out a review of residential mortgage lending rules; his views on the apparent inability of first-time buyers to obtain a mortgage, despite evidence of repayment capacity; if he is aware of the difficulties of families seeking to trade up to a property more suited to their circumstances; and if he will make a statement on the matter. [40509/15]
• 2015-11-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on restrictions being placed on bank customers in relation to branch cash lodgements and withdrawals; if the Consumer Protection Code will be reviewed in relation to provision of services in branches; and if he will make a statement on the matter. [40510/15]
• 2015-11-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on the economic implications for Ireland of a potential exit by the United Kingdom from the European Union; how this impact would be mitigated; and if he will make a statement on the matter. [40355/15]
• 2015-11-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the remaining assets the National Asset Management Agency has to dispose of, when it will conclude its mandate; the general strategy it will employ in its wind-down process; the expected overall outcome of its work; and if he will make a statement on the matter. [40353/15]
• 2015-11-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when the regulations set out in the Central Bank of Ireland Consultation Paper 88 will be introduced; when the remaining sections of the Credit Union Act 2012 will be implemented; if he will delay the introduction of these measures, including the €100,000 cap on the savings of credit unions, pending a consultation with industry stakeholders on their impact; and if he will make a statement on the matter. [40352/15]
• 2015-11-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views that the regulatory model has contributed to recent difficulties in the insurance sector; the actions he will take to deal with soaring motor insurance costs; if he will establish a task force to deal with insurance costs, given the success of this approach in the past; and if he will make a statement on the matter. [40354/15]
• 2015-11-18
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance how the State will maximise the proceeds from a future disposal of Allied Irish Banks; how these proceeds will be deployed; his views on the comments by the Governor of the Central Bank of Ireland, Mr. Patrick Honohan, on the lack of competition in the Irish banking sector; if this will influence the sale process for Allied Irish Banks; and if he will make a statement on the matter. [40356/15]
• 2015-11-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the vacancy rate in the Central Bank of Ireland's enforcement division; the number of these vacancies that relate to regulation of insurance firms; and if he will make a statement on the matter. [40172/15]
• 2015-11-17
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of staff employed in the Central Bank of Ireland's enforcement division; the number of these that relate to regulation of insurance firms; and if he will make a statement on the matter. [40173/15]
• 2015-11-17
  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 to add an amendment to the bill motion failed · 2–6
  • ✓ voted to add an amendment to the bill motion failed · 2–6
• 2015-11-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of completed mortgage switches undertaken in the Irish market in each month in 2015 to date; and if he will make a statement on the matter. [39876/15]
• 2015-11-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he has formally communicated to Bank of Ireland his views on restrictions it plans to place on in branch cash transactions; and if he will make a statement on the matter. [39972/15]
• 2015-11-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the current status of a proposal by credit unions to offer mortgages, payment cards, and other banking services; and if he will make a statement on the matter. [39973/15]
• 2015-11-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans to remove the restriction on credit unions banning them from lending more than 10% of their loan books for more than ten years; and if he will make a statement on the matter. [39974/15]
• 2015-11-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the reason the State will not retain the remaining Allied Irish Banks preference shares until their maturity date in 2019, after the forthcoming partial redemption of preference shares; and if he will make a statement on the matter. [39975/15]
• 2015-11-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the current number of ordinary shares the State owns in Allied Irish Banks; the proportion of company shares this represents; the number of shares it will own after the forthcoming capital re-organisation; the percentage ownership of the company this will represent; and if he will make a statement on the matter. [39976/15]
• 2015-11-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views that the converting of €2.67 billion of preference shares in Allied Irish Banks into ordinary shares will delay the payback to the State of its investment in the bank, as the State is foregoing an annual dividend of €180 million on these shares; and if he will make a statement on the matter. [39977/15]
• 2015-11-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he is aware of reports that the National Asset Management Agency has sold land with zoning for 11,000 residential units, but only 900 have been built to date; if he regards this as contrary to the best outcome; and if he will make a statement on the matter. [39978/15]
• 2015-11-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount of corporation tax collected from multinational companies from January to October 2015 from the top ten paying named sectors, by sector, each in tabular form; and if he will make a statement on the matter. [39979/15]
• 2015-11-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount of corporation tax collected from multinational companies from January to October 2014 from the top ten paying named sectors, by sector, each in tabular form; and if he will make a statement on the matter. [39980/15]
• 2015-11-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the reasons behind the €800 million increase in corporation tax received in October 2015; the sectors in the multinational area responsible for the increase; the amount each named sector has contributed to the increase; and if he will make a statement on the matter. [39981/15]
• 2015-11-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 93 of 5 November 2011, the costs to the National Asset Management Agency to date of the 66 cases taken against it or against its group entities by third parties; the payments over €100,000 to named legal firms and lawyers to date for the work; and if he will make a statement on the matter. [39982/15]
• 2015-11-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the costs to the National Asset Management Agency of the 25 favourable court outcomes in cases taken against it; the amount the agency has been able to recover from the unsuccessful third parties; the top five highest amounts still outstanding and owed to the agency in legal costs; and if he will make a statement on the matter. [39983/15]
• 2015-11-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if there is an opportunity for further interest savings as a result of early repayment of European Union and International Monetary Fund loans; and if he will make a statement on the matter. [39984/15]
• 2015-11-12
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on comments by the Governor of the Central Bank of Ireland, Mr. Patrick Honohan, that Irish banks remain too risk averse; his plans, in policy terms, to encourage greater competition in the banking sector; and if he will make a statement on the matter. [39985/15]
• 2015-11-10
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if it is possible to calculate the amount of annual value added tax receipts from the sale of a certain good (details supplied). [39016/15]
• 2015-11-10
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount of value added tax receipts from the sale of new residential units in 2013, 2014 and in 2015 to date. [39077/15]
• 2015-11-10
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if there is discretion at national level to change the age specified in paragraph 10 of Schedule 2 of the Value Added Tax Acts in relation to those goods which are subject to the zero rate, or whether European Union approval is required; and if he will make a statement on the matter. [39136/15]
• 2015-11-10
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the basis of a particular Revenue Guidance Note (details supplied); and if he will make a statement on the matter. [39137/15]
• 2015-11-10
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the reason expected receipts for corporation tax in October 2015 were profiled in the Exchequer returns as minus €3 million; his views on the sustainability of current strong corporation tax receipts; and if he will make a statement on the matter. [39187/15]
• 2015-11-10
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of audits the Revenue Commissioners carried out in respect of self-employed contractors, including those who operate through a company structure, in 2013, in 2014 and in 2015 to date; the profile of those contractors by sector; the number of completed audits where the Revenue Commissioners calculated that additional tax was due to the State; the amount of tax, interest and penalties calculated as being due; details, including numbers, of the Revenue Commissioners' plans to continue to focus on this area in 2016; and if he will make a statement on the matter. [39324/15]
• 2015-11-10
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number, and the overall value, of Irish Bank Resolution Corporation's principal dwelling house residential mortgages sold by the special liquidator; the details of each transaction, including the identity of the purchaser; and if he will make a statement on the matter. [39345/15]
• 2015-11-10
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number, and the overall value, of Irish Bank Resolution Corporation's buy-to-let mortgages sold by the special liquidator; the details of each transaction, including the identity of the purchaser; and if he will make a statement on the matter. [39346/15]
• 2015-11-10
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Central Bank of Ireland has a policy on whether bank ATMs should dispense €10 notes to customers; if he will confirm the practice of retail banks regarding the dispensing of €10 notes; the policy as to whether the use of €20 notes or €50 notes is preferred where an amount of €100, for example, is required; and if he will make a statement on the matter. [39374/15]
• 2015-11-10
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if a PAYE tax credit is available to a married couple where a qualified adult dependant payment is paid directly to the qualified adult in respect of that adult's spouse's State pension (contributory) or State pension (non-contributory); if it is available to a married couple where a pensioner receives a qualified adult dependant payment as part of a State pension (contributory) or a State pension (non-contributory); and the number of persons in each category. [39382/15]
• 2015-11-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the proportion that income tax, including the universal social charge, represents of all taxes collected in each of the years 2005 to 2015 to date; the projected proportion in 2016; and if he will make a statement on the matter. [38769/15]
• 2015-11-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount collected from the levy on private pension funds in 2015 to date; how this compares to the amount expected to be collected; if the full amount for 2015 has now been collected; and if he will make a statement on the matter. [38770/15]
• 2015-11-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the projected number of first-time buyers he expects to benefit from the deposit interest retention tax refund scheme in 2016 and 2017; and if he will make a statement on the matter. [38771/15]
• 2015-11-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the sale price for National Asset Management Agency Project Arrow loans; the discount on the original face value of the loans; the discount on the carrying value of the loans on the agency's books; and if he will make a statement on the matter. [38773/15]
• 2015-11-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of legal actions in which proceedings have been issued against the National Asset Management Agency; and if he will make a statement on the matter. [38774/15]
• 2015-11-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Central Bank of Ireland keeps a record of the number of bank branches; the current number in operation; the total number in 2011; and if he will make a statement on the matter. [38775/15]
• 2015-11-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the Central Bank of Ireland keeps a record of the number of automated teller machines, including those in non-bank settings; the current number in operation; the number in 2011; and if he will make a statement on the matter. [38776/15]
• 2015-11-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if his Department has been provided with an estimate of the possible impact of rent control measures on the National Asset Management Agency's activities; and if he will make a statement on the matter. [38777/15]
• 2015-11-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if his Department has been provided with an estimate of the possible impact of rent control measures on the value of the State’s bank holdings; and if he will make a statement on the matter. [38778/15]
• 2015-11-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on the warning from the Governor of the Central Bank of Ireland that potentially temporary increases in Government revenue are being used to fund permanent increases in expenditure; and if he will make a statement on the matter. [38779/15]
• 2015-11-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if a contingency plan exists for the re-issuing of Irish punts; when that plan was drawn up, if it exists; when it was last reviewed; and if he will make a statement on the matter. [38780/15]
• 2015-11-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount of funding that had been drawn down under the EU-IMF programme when the Government took office in March 2011, and the remaining amount of funding available under the programme at that point; and if he will make a statement on the matter. [38781/15]
• 2015-11-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the cash balance held by the National Treasury Management Agency when the Government took office in March 2011; and if he will make a statement on the matter. [38782/15]
• 2015-11-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of applicants who were shortlisted for the post of Governor of the Central Bank of Ireland to succeed a person (details supplied); the number who were interviewed, the number who were shortlisted who are based overseas and the number who were employed in the private sector; the amount of money the Central Bank of Ireland paid a recruitment agency to help employ a person for the post; and if he will make a statement on the matter. [38783/15]
• 2015-11-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the cost of the National Asset Management Agency's scheme to make retention payments to staff who remain with it; the amount each staff member will be paid; the reason he agreed to the scheme; his views that the payments are justified; and if he will make a statement on the matter. [38784/15]
• 2015-11-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount the State Claims Agency paid in legal costs to solicitors representing it and acting for plaintiffs in 2013 and in 2014; the top ten payments made to named legal firms representing it and representing plaintiffs in 2014; and if he will make a statement on the matter. [38785/15]
• 2015-11-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he is satisfied that the National Asset Management Agency's Project Arrow is to be completed while investigations are ongoing into Project Eagle, which may potentially have implications for Project Arrow; and if he will make a statement on the matter. [38792/15]
• 2015-11-05
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 146 of 22 October 2015, the impact that any additional tax revenue in 2015 and 2016, over and above current projections, would have on the fiscal space for 2017; and if he will make a statement on the matter. [38793/15]
• 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 against the motion motion passed · 69–41
• 2015-11-04
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he has made an estimate of the likely cost in terms of tax foregone of the exemption from capital gains tax for investors who purchased property before 31 December 2013 and hold it for seven years; and if he will make a statement on the matter. [38615/15]
• 2015-11-03
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the reason the Investor Compensation Company Limited levy applies to public loss assessors in the insurance sector, given that the fund does not benefit their customers, they are not investment firms, and they do not handle client moneys; and if he will make a statement on the matter. [37375/15]
• 2015-11-03
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the terms under which Allied Irish Banks can redeem the contingent convertible bonds which the State holds in the bank; the manner in which a redemption of these bonds would impact on the State’s finances; and if he will make a statement on the matter. [37875/15]
• 2015-11-03
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the terms under which Allied Irish Banks can redeem the preference shares which the State holds in the bank; and if he will make a statement on the matter. [37876/15]
• 2015-11-03
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the income in cash terms received by the State in respect of the preference shares which it holds in Allied Irish Banks; and if he will make a statement on the matter. [37877/15]
• 2015-11-03
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the maximum amount that a person can withdraw per year from an approved minimum retirement fund before reaching the age of 75; his plans to change this maximum percentage; if the amount drawn down annually is subject to income tax, the USC and PRSI; and if he will make a statement on the matter. [37899/15]
• 2015-11-03
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he will address an issue regarding income tax raised by a person (details supplied) in County Waterford; and if he will make a statement on the matter. [38104/15]
• 2015-11-03
  VOTE
  Finance (Miscellaneous Provisions) Bill 2015 · 2 divisions

  A bill to make provision in relation to the Agreement on the Transfer and Mutualisation of Contributions to the Single Resolution Fund done at Brussels on 14 May 2014, to make provision in consequence of the implementation in the State of Directive 2009/138/EC of the European Parliament and of the Council of 25 November 2009 and Directive 2014/49/EU of the European Parliament and of the Council of 16 April 2014, to amend section 37 of the National Treasury Management Agency (Amendment) Act 2014 and to provide for related matters

  • ✓ voted to add an amendment to the bill motion passed · 5–1
  • ✓ voted to add an amendment to the bill motion passed · 5–1
• 2015-10-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount expected to be collected from the 1% band of the universal social charge in 2016; and if he will make a statement on the matter. [36833/15]
• 2015-10-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount expected to be collected from the 3% band of the universal social charge in 2016; and if he will make a statement on the matter. [36834/15]
• 2015-10-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount expected to be collected from the 5.5% band of the universal social charge in 2016; and if he will make a statement on the matter. [36835/15]
• 2015-10-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount expected to be collected from the 8% band of the universal social charge in 2016; and if he will make a statement on the matter. [36836/15]
• 2015-10-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount expected to be collected from the 11% band of the universal social charge in 2016; and if he will make a statement on the matter. [36837/15]
• 2015-10-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of first-time buyers who have received a refund of deposit interest retention tax paid in the previous 48 months; when the scheme is due to be completed; and if he will make a statement on the matter. [36937/15]
• 2015-10-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he has signed a ministerial order commencing the section of the Finance Act 2014 which would extend the employment and investment incentive for medium enterprises to all counties in the State; and if he will make a statement on the matter. [36938/15]
• 2015-10-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance following budget 2016, the cost of increasing the standard tax band for, a single person; a married-civil partnership couple, by €1,000; €2,000; €5,000; €6,200; and if he will make a statement on the matter. [37131/15]
• 2015-10-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance following budget 2016, the cost of increasing the standard tax band for a married-civil partnership couple, with one earner, by €1,000; €2,000; €5,000; and if he will make a statement on the matter. [37132/15]
• 2015-10-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if an estimate has been made of the available fiscal space for budget 2017 and budget 2018, based on current information; and if he will make a statement on the matter. [37134/15]
• 2015-10-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 59 of 11 March 2015, which estimated the cost of extending, to the self-employed, an earned income tax credit equivalent to the Pay-As-You-Earn tax credit at €470 million, the reason the estimated cost in Budget 2016 of a €550 tax credit for the self-employed was only €18 million in 2016, and €61 million in a full year; and if he will make a statement on the matter. [36600/15]
• 2015-10-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of persons who are projected to benefit in 2016 from the introduction of an earned income tax credit; and if he will make a statement on the matter. [36601/15]
• 2015-10-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the cost in 2016 and in a full year of exempting an additional 42,000 income earners from the universal social charge; and if he will make a statement on the matter. [36602/15]
• 2015-10-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the reason the Government did not fulfil the commitment, made at the time of the Spring statement, to exempt an additional 90,000 income earners from the Universal Social Charge; and if he will make a statement on the matter. [36603/15]
• 2015-10-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if his Department has estimated the number of persons who are entitled to the Home Carer tax credit, but who have not applied for it; how awareness of the tax credit can be increased; and if he will make a statement on the matter. [36604/15]
• 2015-10-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the cost in 2016 and in a full year of reducing the 1.5% rate of the universal social charge to 1%; and if he will make a statement on the matter. [36605/15]
• 2015-10-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the cost in 2016 and in a full year of reducing the 3.5% rate of the universal social charge to 3% and increasing the range of income it covers; and if he will make a statement on the matter. [36606/15]
• 2015-10-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the cost in 2016 and in a full year of reducing the 7% rate of the universal social charge to 5.5%; and if he will make a statement on the matter. [36607/15]
• 2015-10-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the annual amount of tax generated by the Exchequer from stallion fee income between the years 2007 and 2014; and if he will make a statement on the matter. [36089/15]
• 2015-10-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the annual aggregate revenues generated by thoroughbred stud operations between 2007 and 2014; the corporate taxes paid; and the revenues received by the top five thoroughbred stud operations in the past five years that are available; and if he will make a statement on the matter. [36090/15]
• 2015-10-20
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the annual corporate tax, and other named taxes, paid by the revenues generated by aircraft leasing firms based here in the years 2010 and 2014, in tabular form; and if he will make a statement on the matter. [36091/15]
• 2015-10-13
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 281 of 6 October 2015, if a person who is employed by a company, is a director of the company and owns the company, in full or in part, can potentially benefit from the foreign earnings deduction scheme, if the other conditions are met; and if he will make a statement on the matter. [35765/15]
• 2015-10-08
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the payroll savings to the National Asset Management Agency in 2016 from the voluntary redundancy of the 51 staff accepted to date; the redundancy pay-out to the 51 staff; the salary bracket of those departing under €100,000; from €100,001 to €200,000; €200,001 to €300,000; €300,000 plus; and if he will make a statement on the matter. [35151/15]
• 2015-10-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 250 of 29 September 2015, if he will confirm the interest rate that will apply to finance drawn down by borrowers under the fund; and if he will make a statement on the matter. [34281/15]
• 2015-10-06
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance in order to qualify for the foreign earnings deduction, if the person concerned must be employed directly by a company, or will a sole trader or contractor qualify for the scheme; and if he will make a statement on the matter. [34596/15]
• 2015-10-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance to provide a detailed breakdown of the carry-over effect relating to taxation measures for budget 2016; and if he will make a statement on the matter. [33752/15]
• 2015-10-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the expected yield from the introduction of a 5% and a 10% tax on sugar sweetened drinks; and if he will make a statement on the matter. [33756/15]
• 2015-10-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the cost of equalising the treatment of pay as you earn, PAYE, and non-PAYE workers earning over €100,000 per year; and if he will make a statement on the matter. [33825/15]
• 2015-10-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the cost of reducing the 11% rate of universal social charge for non-pay as you earn workers earning over €100,000 per year to 10% and to 9%; and if he will make a statement on the matter. [33826/15]
• 2015-10-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the cost of introducing an earned income tax credit for self-employed people of €250; €500; €825; €1,650, per annum; and if he will make a statement on the matter. [33827/15]
• 2015-10-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the cost of increasing the personal income tax credit by €100 and by €200 per year; the number of taxpayers who would benefit; and if he will make a statement on the matter. [33828/15]
• 2015-10-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the cost of reducing the 7% rate of universal social charge to 5.5% and to 5%; and if he will make a statement on the matter. [33829/15]
• 2015-10-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of persons who paid the 3% universal social charge surcharge on earnings over €100,000 in each year since 2011; and if he will make a statement on the matter. [33830/15]
• 2015-10-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance with regard to the existing employment and investment incentive scheme, the cost of increasing the €150,000 annual investment limit for individuals to €200,000, €250,000 and €500,000; and if he will make a statement on the matter. [33831/15]
• 2015-10-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance with regard to the existing employment and investment incentive scheme, the cost of permanently removing the scheme from the high earners’ restriction; and if he will make a statement on the matter. [33832/15]
• 2015-10-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance with regard to the existing employment and investment incentive scheme, the cost of providing full income tax, universal social charge and pay related social insurance relief in the year of investment, rather than over two stages, as currently provided; and if he will make a statement on the matter. [33833/15]
• 2015-10-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance with regard to the existing employment and investment incentive scheme, the cost of the tax expenditure relating to the scheme in each year since it was established; the number of jobs it supports; and if he will make a statement on the matter. [33834/15]
• 2015-10-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance with regard to the existing employment and investment incentive scheme, the cost of increasing the investment period to five years; and if he will make a statement on the matter. [33835/15]
• 2015-10-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance with regard to the existing employment and investment incentive scheme, the cost of increasing the €10 million company investment life-time limit to €15 million, €20 million and €25 million; and if he will make a statement on the matter. [33836/15]
• 2015-10-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance in respect of capital gains tax entrepreneurs’ relief, to indicate the cost of simplifying the relief to provide a 10% capital gains tax rate on entrepreneurial gains up to €10 million; and if he will make a statement on the matter. [33837/15]
• 2015-10-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance to set out the position on income earners aged over 70 years or with full medical cards with income under €60,000 per year and who pay a maximum universal social charge rate of 3.5%; whether this is due to expire under current legislation; and if he will make a statement on the matter. [33841/15]
• 2015-10-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance to confirm how many employees of the National Asset Management Agency have expressed an interest in availing of its voluntary redundancy programme to date; whether the agency expects to achieve its target of reducing its workforce from 342 to 291 by the end of 2015; and if he will make a statement on the matter. [33843/15]
• 2015-10-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance to set out the approximate cost of providing assistance to persons over the age of 70 who wish to trade down to a smaller house by exempting them from stamp duty on the purchase of a new home; and if he will make a statement on the matter. [33852/15]
• 2015-10-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance to outline the approximate cost of providing assistance to persons over the age of 70 who wish to trade down to a smaller house of exempting them from the local property tax on their new home for a period of five years; and if he will make a statement on the matter. [33853/15]
• 2015-10-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance to outline the cost of providing 100% mortgage interest relief for landlords who agree to sign up to long-term family tenure leases of at least four years duration; and if he will make a statement on the matter. [33855/15]
• 2015-10-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance to outline the cost of providing 100% mortgage interest relief for landlords who agree not to increase rent for a period of three years; and if he will make a statement on the matter. [33857/15]
• 2015-10-01
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance to outline the cost of providing 100% mortgage interest relief for landlords who agree to provide accommodation to tenants under the rental accommodation scheme and the housing assistance payment scheme; and if he will make a statement on the matter. [33858/15]
• 2015-10-01
  PQ
  Asked Education

  Deputy Michael McGrath asked the Minister for Education and Skills the cost of providing a free laptop computer to every child in the State over five years of age, as recently suggested by the Minister for Finance; if such a proposal has been considered by her Department; and if she will make a statement on the matter. [33856/15]
• 2015-09-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he will consider seeking the extension of the seafarer’s tax allowance to those whose voyages both begin and end in the State, but which involve extended periods outside of the State and its territorial waters; and if he will make a statement on the matter. [33490/15]
• 2015-09-30
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 67 of 2 July 2015, if he will provide a breakdown, by category, of the number of Facility Letters or Agreements issued for each of the days 19, 20 and 21 January 2009. [33588/15]
• 2015-09-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views that reductions in fixed mortgage rates offered by the banks represent an inadequate response to the widespread public concern over high variable rates; that it is important that all domestic banks reduce their core variable rate product offerings; his plans to address high mortgage rates by the non-deposit taking, retail credit sub-prime sector; and if he will make a statement on the matter. [33182/15]
• 2015-09-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on the constraints on budget 2016 tax decisions arising from European Union and domestic rules; the impact of the carrying forward of previous taxation measures on the scope for tax changes in 2016; and if he will make a statement on the matter. [33183/15]
• 2015-09-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the current position regarding the payment of claims due by Setanta Insurance following the recent court ruling regarding the role of the Motor Insurance Bureau of Ireland; the level of payments that are expected to be made; the approximate timeframe for this matter to be dealt with; and if he will make a statement on the matter. [32866/15]
• 2015-09-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the action he is taking to deal with overcharging of tracker mortgage customers; his views that it is a widespread problem in the banking industry; and if he will make a statement on the matter. [32864/15]
• 2015-09-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he has signed the remaining provisions of the Credit Union Act 2012 into law; his views on the concerns expressed by the credit union sector in relation to these provisions, particularly regarding the cap on deposits; and if he will make a statement on the matter. [32867/15]
• 2015-09-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views regarding the Supreme Court ruling as a result of which a financial institution may be granted an order for home repossession, even if that institution has failed to comply with the code of conduct on mortgage arrears; and if he will make a statement on the matter. [32865/15]
• 2015-09-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans to request the Central Bank of Ireland to carry out a review of the current mortgage lending rules; and if he will make a statement on the matter. [32863/15]
• 2015-09-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance in relation to the announcement by the Ireland Strategic Investment Fund of a €500 million home building finance joint venture with an investment firm (details supplied), the amount that has been drawn down to date; the number of housing units which will be constructed as a result of the drawdown to date; the average interest rate which applies to the loans drawn down to date; when he expects the funding to be fully drawn down; and if he will make a statement on the matter. [33159/15]
• 2015-09-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he will provide, in tabular form, the number of cases where dwelling house exemption from capital acquisitions tax was claimed and granted in each year from 2008 to 2014; and if he will make a statement on the matter. [33160/15]
• 2015-09-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the role of receivers appointed to properties controlled by the National Asset Management Agency; if he is aware of the number of cases where the receivers have given tenants notice to quit on the basis that properties are to be sold; and if he will make a statement on the matter. [33161/15]
• 2015-09-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on the performance of the Strategic Banking Corporation of Ireland to date; and if he will make a statement on the matter. [33162/15]
• 2015-09-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount of land the National Asset Management Agency controls which is already zoned for housing; the way in which the agency will assist in expediting the provision of social and for-profit housing; and if he will make a statement on the matter. [33163/15]
• 2015-09-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position regarding the formal investigation being undertaken by the European Commission into Ireland's corporation tax arrangements with a company (details supplied); if the Irish authorities have co-operated fully with the investigation; when he expects the investigation to be concluded; and if he will make a statement on the matter. [33164/15]
• 2015-09-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he will legislate to require banks to give equal treatment to new and existing mortgage customers; and if he will make a statement on the matter. [33165/15]
• 2015-09-29
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the outstanding book-value of the National Asset Management Agency loans; the original face value of these loans; his plans for their disposal; and if he will make a statement on the matter. [33166/15]
• 2015-09-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he will provide an update on the number of employees who have left the National Asset Management Agency to date by way of a voluntary redundancy programme; the number of these who were in management roles; if the programme is still open; the typical severance payments that apply for individual staff members; if the programme has been fully subscribed, and, if oversubscribed, by how many persons; if he will provide aggregate details of any payments made to date; if he will confirm the agency's current staff headcount, and the numbers expected to take up redundancy in 2015 and 2016; the total severance amounts that are expected to be made; and if he will make a statement on the matter. [32629/15]
• 2015-09-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the total monthly betting duty yield in 2014 and to date in 2015; and if he will make a statement on the matter. [32630/15]
• 2015-09-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of National Asset Management Agency borrowers who have been advanced further loans to complete projects to date; the total sum involved; and if he will make a statement on the matter. [32631/15]
• 2015-09-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his plans to review the role and remit of the National Asset Management Agency, as it enters its final stage of operation; and if he will make a statement on the matter. [32632/15]
• 2015-09-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance when he will appoint an additional public interest director to the board of Bank of Ireland; and if he will make a statement on the matter. [32633/15]
• 2015-09-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he will provide an update on Permanent TSB's plans to sell non-performing mortgages; the number, and book value, of mortgages for sale; the current position with regard to the proposed sale; and if he will make a statement on the matter. [32634/15]
• 2015-09-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the cost of the tax exemption under section 1003 of the Taxes Consolidation Act in 2014 and in 2015; the number of persons who availed of the scheme in each year; if he will provide details of their donations; and if he will make a statement on the matter. [32635/15]
• 2015-09-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if, further to Parliamentary Question No. 27 of 4 February 2015, he will provide details of further meetings he or his officials have had with operators of private equity funds, including the dates on which these meetings took place; and if he will make a statement on the matter. [32636/15]
• 2015-09-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount recovered by the offshore assets group section in the Revenue Commissioners in 2014 and to date in 2015; and if he will make a statement on the matter. [32637/15]
• 2015-09-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the position regarding the number of staff due to retire from the Revenue Commissioners in the next five years; the current total number of staff; the average age of staff; and if he will make a statement on the matter. [32640/15]
• 2015-09-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of persons who paid the domicile levy in each year from 2012 to 2014; the total collected in each year; and if he will make a statement on the matter. [32641/15]
• 2015-09-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the number of persons who have been granted a personal increase in the standard fund threshold applying to their pensions, in each year since 2011; the cumulative increase represented by these cases; the estimated amount of tax foregone as a result; and if he will make a statement on the matter. [32642/15]
• 2015-09-24
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the current status of a Revenue Commissioners tax audit of the Irish Bank Resolution Corporation, which was under way at the time of the liquidation; the nature of the investigation; when it is expected it will be concluded; and if he will make a statement on the matter. [32708/15]
• 2015-09-23
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance whether, to qualify for the foreign earnings deduction, the employee concerned must be employed by an Irish incorporated company; and if he will make a statement on the matter. [32425/15]
• 2015-09-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the maximum growth in public expenditure both in nominal and real terms allowable in 2016 under European Union rules; the manner in which EU expenditure rules will impact on the formulation of the budget; and if he will make a statement on the matter. [31655/15]
• 2015-09-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he has received a request from the Central Bank of Ireland to approve an increased levy on financial institutions to deal with a deficit in the Central Bank of Ireland pension scheme; and if he will make a statement on the matter. [31493/15]
• 2015-09-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on the funding arrangements for the Central Bank of Ireland pension scheme; and if he will make a statement on the matter. [31494/15]
• 2015-09-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on persons holding multiple directorships of financial institutions; his further views that a limit should apply; and if he will make a statement on the matter. [31495/15]
• 2015-09-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he will provide in tabular form the total levies collected by the Central Bank of Ireland from financial institutions in the past five years to cover its costs; and if he will make a statement on the matter. [31496/15]
• 2015-09-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the extent to which the €1.2 billion to €1.5 billion in fiscal space identified for 2016 is constrained by taxation commitments already entered into; and if he will make a statement on the matter. [31548/15]
• 2015-09-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he will provide in tabular form, for each year 2007 to 2014 inclusive, the headline and underlying general Government balance in nominal and percentage terms; the level of gross domestic product and gross national product showing the percentage movement from the previous year; and if he will make a statement on the matter. [31567/15]
• 2015-09-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if he will provide a breakdown of the sources of the amounts used to recapitalise Irish banks between funds from the National Pensions Reserve Fund, sovereign borrowing and the promissory notes; and if he will make a statement on the matter. [31568/15]
• 2015-09-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the amount of money received so far in respect of fees for the 2008 bank guarantee scheme and the eligible liabilities guarantee scheme, proceeds received from the sale of related banking asset; if he will confirm the current value of the various share holdings the State has in respect of banks; and if he will make a statement on the matter. [31569/15]
• 2015-09-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance if the fiscal room of €1.2-€1.5billion identified for 2016 refers to the full year effect of taxation and other measures, or the first year effect; and if he will make a statement on the matter. [31654/15]
• 2015-09-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance his views on the proposed increase in the industry funding levy imposed by the Central Bank of Ireland; if he is aware of the impact the proposed increase will have on small independent brokers, intermediaries and financial advisers; his views that it is fair to increase the levy in order to contribute towards a deficit in the Central Bank of Ireland defined benefit pension scheme; and if he will make a statement on the matter. [32049/15]
• 2015-09-22
  PQ
  Asked Finance

  Deputy Michael McGrath asked the Minister for Finance the current and most recently published unrealised capital gain the State has on the holdings of bonds from the promissory note arrangement; the way this gain is realised; the way this is reflected in the national accounts; and if he will make a statement on the matter. [32218/15]