160. Deputy Peter Fitzpatrick asked the Minister for Finance if he will consider delaying the proposed new treatment of dwelling house relief from capital acquisitions tax, CAT, to 1 November 2019 to allow those persons that have already put arrangements in place under the old system not be penalised; and if he will make a statement on the matter. (Question 39545/16 asked on 13 Dec 2016 - Tax Code)

Minister for Finance (Deputy Michael Noonan): The Finance Bill 2016 has been passed by Dáil Éireann and is currently being considered by the Seanad. In Section 52 of the Bill, I have provided for an amendment to section 86 of the Capital Acquisitions Tax Consolidation Act 2003, the section that provides an exemption from capital acquisitions tax on the inheritance or gift of a dwelling house in certain circumstances. I consider that this particular relief has lost focus since its introduction ...

218. Deputy Peter Fitzpatrick asked the Minister for Finance further to the commitment in the summer economic statement to increase taxation on measures that promote healthier lifestyles, the measures that are under consideration in this regard; the timeline for their introduction; the data that is being used to support these new taxation measures; and if he will make a statement on the matter. (Question 22688/16 asked on 19 Jul 2016 - Tax Code)

Minister for Finance (Deputy Michael Noonan): I propose to take Questions Nos. 218 and 219 together.
The Programme for Partnership Government commits to a number of taxation measures which promote healthier lifestyles.
The PfPG commits to making Ireland tobacco free (less than 5% of population smoking) by 2025. The Government is committed to increasing excise duty on tobacco in successive budgets as one policy measure amongst multiple other public health interventions in order to achieve this g...

219. Deputy Peter Fitzpatrick asked the Minister for Finance further to the commitment in the summer economic statement and previous statements from Government regarding the proposed introduction of a sugar tax or levy, his plans to organise this, in parallel with the proposed introduction of same in the UK; if there will be a formal consultation process with the appropriate industry representatives as in the UK; the timeline for its introduction; and if he will make a statement on the matter. (Question 22689/16 asked on 19 Jul 2016 - Tax Code)

Minister for Finance (Deputy Michael Noonan): I propose to take Questions Nos. 218 and 219 together.
The Programme for Partnership Government commits to a number of taxation measures which promote healthier lifestyles.
The PfPG commits to making Ireland tobacco free (less than 5% of population smoking) by 2025. The Government is committed to increasing excise duty on tobacco in successive budgets as one policy measure amongst multiple other public health interventions in order to achieve this g...

56. Deputy Peter Fitzpatrick asked the Minister for Finance if he will confirm an increase from €500 to €650 for the small business exemption in respect of the shop local gift voucher scheme; and if he will make a statement on the matter. (Question 11060/16 asked on 19 May 2016 - Tax Code)

Minister for Finance (Deputy Michael Noonan): As set out in “A Programme for a Partnership Government” it is our intention, working with the Oireachtas, to increase the Small Benefits Exemption (voucher) from €500 to €650. The Deputy will be aware that taxation changes of this nature are normally progressed via the annual Budget and Finance Bill cycle.
 ...