126. Deputy Billy Kelleher asked the Minister for Finance the estimated cost to the Exchequer of a proposal (details supplied) over a full calendar year. (Question 20093/18 asked on 08 May 2018 - Foreign Earnings Deduction)

Minister for Finance (Deputy Paschal Donohoe): The Foreign Earnings Deduction applies to taxpayers who work abroad during a tax year and one of the conditions of receiving the deduction is that the taxpayer must work in a relevant state, of which there are 30 eligible states. All of these 30 relevant states are non EEA states. 
I am advised by Revenue that given the number of variable factors involved, for example, the extra uptake as a result of the broadening of the incentive; the number of q...

127. Deputy Billy Kelleher asked the Minister for Finance the estimated cost to the Exchequer of a proposal (details supplied) over a full calendar year. (Question 20094/18 asked on 08 May 2018 - Tax Reliefs Costs)

Minister for Finance (Deputy Paschal Donohoe): The Special Assignee Relief Programme (SARP) is available to employees of companies that are incorporated and tax resident in a country with which Ireland has a double taxation agreement or a Tax Information Exchange Agreement. SMEs are not currently excluded from availing of SARP, as long as they meet this condition.
I am advised by Revenue that it is not possible to provide an estimated cost for extending SARP as outlined as the likely additional...

128. Deputy Billy Kelleher asked the Minister for Finance the estimated cost to the Exchequer of increasing the earned income tax credit for the self-employed by amounts (details supplied) over a full calendar year. (Question 20095/18 asked on 08 May 2018 - Tax Credits)

Minister for Finance (Deputy Paschal Donohoe): I am advised by Revenue that the cost of increases to the earned income tax credit as requested by the Deputy can be found on page 6 of the Ready Reckoner which is available at: https://www.revenue.ie/en/corporate/documents/statistics/ready-reckoner.pdf. While some of the costs of the increases sought by the Deputy are not displayed in the Ready Reckoner, those not included can be estimated on a straight-line or pro-rata basis from the costs shown....

70. Deputy Billy Kelleher asked the Minister for Finance the number of firms that have applied for the knowledge development box scheme for small and medium enterprises since being established by size with less than ten, 11 to 49 and 50 to 249 employees respectively, in tabular form. (Question 19554/18 asked on 03 May 2018 - Knowledge Development Box)

Minister for Finance (Deputy Paschal Donohoe): I propose to take Questions Nos. 60 and 70 together.
There are a number of features in the Knowledge Development Box (“KDB”) which are specifically included to encourage claims by SMEs. For example, larger companies are required to apply transfer pricing standards to the documentation which is required to support a claim for relief under the KDB. While SMEs will need to have records to support any apportionments made, the administrative burden plac...

71. Deputy Billy Kelleher asked the Minister for Finance the number of firms by size with less than ten employees, 11 to 49, 50 to 249 and more than 250 employees respectively, that have applied for the research and development tax credit in each of the years 2010 to 2017 since being established. (Question 19555/18 asked on 03 May 2018 - Tax Credits)

Minister for Finance (Deputy Paschal Donohoe): I am advised by Revenue that the numbers of companies availing of the research and development tax credit in the years 2010 to 2016, the latest year available, is shown in the table below. The number of companies shown for each year includes companies offsetting the credit against their profits for the year and also companies with refundable tax credits in the year. Please note that information for 2016 is provisional and subject to change.
Number ...

118. Deputy Billy Kelleher asked the Minister for Finance his views on the policy of applying the Central Bank’s consumer protection code to personal contract plans (details supplied). (Question 17316/18 asked on 19 Apr 2018 - Financial Services Regulation)

Minister for Finance (Deputy Paschal Donohoe): I propose to take Questions Nos. 118, 121 to 123, inclusive, and 127 together.
As the Deputy will be aware Personal Contract Plans (PCP) are a form of Hire Purchase and both the Central Bank and the Competition and Consumer Protection Commission (CCPC) have certain functions and legal powers in relation to the provision of hire-purchase agreements. In the State PCP finance is underwritten by standard financial institutions, manufacturer banks, and ...

162. Deputy Billy Kelleher asked the Minister for Finance the introduction date for the sugar sweetened drink tax; and if he will make a statement on the matter. (Question 9461/18 asked on 27 Feb 2018 - Tax Code)

Minister for Finance (Deputy Paschal Donohoe): I propose to take Questions Nos. 162 to 164, inclusive, together.
It is my intention to introduce the Sugar Sweetened Drinks Tax on 6 April 2018 which coincides with the introduction of a similar tax being introduced in the UK on that date.
The estimated yield for 2018 is in the region of €30m with the yield for 2019 and subsequent years €40m per annum. The yield could potentially decrease over time as consumers opt for cheaper non-tax products com...

163. Deputy Billy Kelleher asked the Minister for Finance the estimated revenue per annum from the sugar sweetened drink tax from 2018 to 2021; and if he will make a statement on the matter. (Question 9462/18 asked on 27 Feb 2018 - Tax Code)

Minister for Finance (Deputy Paschal Donohoe): I propose to take Questions Nos. 162 to 164, inclusive, together.
It is my intention to introduce the Sugar Sweetened Drinks Tax on 6 April 2018 which coincides with the introduction of a similar tax being introduced in the UK on that date.
The estimated yield for 2018 is in the region of €30m with the yield for 2019 and subsequent years €40m per annum. The yield could potentially decrease over time as consumers opt for cheaper non-tax products com...

164. Deputy Billy Kelleher asked the Minister for Finance if consideration has been given to ring-fencing revenue from the sugar sweetened drink tax specifically for an obesity prevention fund; and if he will make a statement on the matter. (Question 9463/18 asked on 27 Feb 2018 - Tax Code)

Minister for Finance (Deputy Paschal Donohoe): I propose to take Questions Nos. 162 to 164, inclusive, together.
It is my intention to introduce the Sugar Sweetened Drinks Tax on 6 April 2018 which coincides with the introduction of a similar tax being introduced in the UK on that date.
The estimated yield for 2018 is in the region of €30m with the yield for 2019 and subsequent years €40m per annum. The yield could potentially decrease over time as consumers opt for cheaper non-tax products com...

74. Deputy Billy Kelleher asked the Minister for Finance the way in which an academy (details supplied) can get recognised in order not to charge VAT on its courses; and if he will make a statement on the matter. (Question 49662/17 asked on 23 Nov 2017 - VAT Exemptions)

Minister for Finance (Deputy Paschal Donohoe): I have been advised by the Revenue Commissioners that in accordance with the EU VAT Directive and CJEU case law, the provision of children’s or young people’s education and school or university education and the provision of training and development courses of a vocational nature are exempt from VAT. 
Where a school or academy is providing courses for educational or vocational purposes, any such course is exempt from VAT provided the lessons in ques...

40. Deputy Billy Kelleher asked the Minister for Finance the powers he has delegated to the Ministers of State in his Department; the date on which such delegation was made; if there were changes in powers delegated relative to the situation in place prior to 14 June 2017; if so, the details of same; and if he will make a statement on the matter. (Question 42780/17 asked on 10 Oct 2017 - Ministerial Functions)

Minister for Finance (Deputy Paschal Donohoe): As I indicated in my response to Parliamentary Question No. 84 of 27 September 2017, there are two Ministers of State appointed to the Department of Finance: 
- Deputy Michael D’Arcy is Minister of State at the Department of Finance and the Department of Public Expenditure and Reform with special responsibility for Financial Services and Insurance; and
- Deputy Patrick O’Donovan is Minister of State at the Department of Finance and the Department of...

82. Deputy Billy Kelleher asked the Minister for Finance the revenue raised from tobacco product tax by product type in each of the years 2007 to 2016 and to date in 2017 in tabular form. (Question 25089/17 asked on 25 May 2017 - Tax Data)

Minister for Finance (Deputy Michael Noonan): I am informed by Revenue that the revenue raised from Tobacco Product Tax by product for 2007 to April 2017 is provided in the following table. Please note that receipts for 2017 are provisional and maybe subject to revision.
 Year Fine Cut Tobacco€m Cigars€m Cigarettes€m Other€m 2007 22.6 9.5 1,155.0 5.2 2008 25.1 10.2 1,131.5 4.2 2009 46.5 9.6 1,155.4 5.0 2010 45.2 9.2 1,100.9 4.3 2011 56.1 9.4 1,056.8 4.0 2012 71.0 7.8 98...

83. Deputy Billy Kelleher asked the Minister for Finance if he will provide clearance data for roll-your-own tobacco products cleared from tax warehouses in each of the years 2007 to 2016 and to date in 2017 in tabular form. (Question 25090/17 asked on 25 May 2017 - Tax Data)

Minister for Finance (Deputy Michael Noonan): I am informed by Revenue that clearances data for roll your own tobacco products (Fine Cut Tobacco) for the years 2003 to 2015 are published on the Revenue statistics website at http://www.revenue.ie/en/about/statistics/excise-volumes-commodity.html.
The 2016 and 2017 data are provided in the following table. Please note clearances for 2016 and 2017 are provisional and maybe subject to revisions.
 Year Fine Cut Tobacco (Kg) 2016 353,330 20...

180. Deputy Billy Kelleher asked the Minister for Finance if tendering or procurement was required for companies or persons hired to assist with the liquidation of IBRC, Irish Bank Resolution Corporation, such as in accounting, legal matters and so on; the companies or persons hired through this process; and if he will make a statement on the matter. (Question 24098/17 asked on 23 May 2017 - IBRC Liquidation)

Minister for Finance (Deputy Michael Noonan): I propose to take Questions Nos. 180 to 182, inclusive, together.
In February 2013 Kieran Wallace and Eamonn Richardson of KPMG were appointed by me in my role as Minister for Finance as Special Liquidators of IBRC and were tasked with managing the winding-up of the institution, this process is on-going. The Special Liquidators are obliged to comply with the instructions given to them by the Minister for Finance and act in the interests of the taxpa...

181. Deputy Billy Kelleher asked the Minister for Finance the companies or persons that were hired as part of the liquidation of the IBRC; and if he will make a statement on the matter. (Question 24099/17 asked on 23 May 2017 - IBRC Liquidation)

Minister for Finance (Deputy Michael Noonan): I propose to take Questions Nos. 180 to 182, inclusive, together.
In February 2013 Kieran Wallace and Eamonn Richardson of KPMG were appointed by me in my role as Minister for Finance as Special Liquidators of IBRC and were tasked with managing the winding-up of the institution, this process is on-going. The Special Liquidators are obliged to comply with the instructions given to them by the Minister for Finance and act in the interests of the taxpa...

182. Deputy Billy Kelleher asked the Minister for Finance the costs incurred in the liquidation of the IBRC; the companies and persons hired; the area of expertise of each; the payments made to each person and company in addition to the timeframe of each individual contract, in tabular form; and if he will make a statement on the matter. (Question 24100/17 asked on 23 May 2017 - IBRC Liquidation)

Minister for Finance (Deputy Michael Noonan): I propose to take Questions Nos. 180 to 182, inclusive, together.
In February 2013 Kieran Wallace and Eamonn Richardson of KPMG were appointed by me in my role as Minister for Finance as Special Liquidators of IBRC and were tasked with managing the winding-up of the institution, this process is on-going. The Special Liquidators are obliged to comply with the instructions given to them by the Minister for Finance and act in the interests of the taxpa...

140. Deputy Billy Kelleher asked the Minister for Finance if there are incentives for landowners to lease their grounds to sports clubs on a long-term basis; if not, his plans to introduce such measures; and if he will make a statement on the matter. (Question 6802/17 asked on 14 Feb 2017 - Tax Code)

Minister for Finance (Deputy Michael Noonan): I am advised that there are currently no tax incentives for landowners to lease land to sports clubs on a long term basis. There is a similar incentive, however, which provides tax relief for certain income from the long term leasing of agricultural land under Section 664 of the Taxes Consolidation Act 1997.  That tax relief has a very specific policy aim of accelerating land mobility and productivity through making additional agricultural land avai...

146. Deputy Billy Kelleher asked the Minister for Finance the number of persons regarding whom the Revenue Commissioners provided data to the Health Service Executive under section 8 of the Health (Alteration of Criteria for Eligibility) Act 2013 in 2015 and to date in 2016, in tabular form. (Question 40933/16 asked on 16 Dec 2016 - Revenue Commissioners)

Minister for Finance (Deputy Michael Noonan): I am advised by Revenue that the number of individuals about whom data has been provided, on request, to the Health Service Executive (HSE) under section 8 of the Health (Alteration of Criteria for Eligibility) Act 2013 is as follows: 
 2015 1,236,788 2016 to date 728,799 

The data supplied by Revenue to the HSE, in accordance with the data exchange agreement in place between both organisations, generally consists of details of income re...

165. Deputy Billy Kelleher asked the Minister for Finance the actions he is taking to immediately curb the escalating car insurance costs for motorists; and if he will make a statement on the matter. (Question 36112/16 asked on 22 Nov 2016 - Insurance Costs)

Minister for Finance (Deputy Michael Noonan): As Minister for Finance, I am responsible for the development of the legal framework governing financial regulation.  Neither I nor the Central Bank of Ireland can interfere in the provision or pricing of insurance products, as these matters are of a commercial nature, and are determined by insurance companies based on an assessment of the risks they are willing to accept.  This position is reinforced by the EU framework for insurance which expressl...

88. Deputy Billy Kelleher asked the Minister for Finance if he will consider a VAT exemption for underage sports teams on the purchase of equipment and uniforms to assist with the financial burdens of these volunteer clubs and to assist with encouraging a healthier lifestyle for children; and if he will make a statement on the matter. (Question 34004/16 asked on 09 Nov 2016 - VAT Exemptions)

Minister for Finance (Deputy Michael Noonan)(Deputy Michael Noonan): I am advised by Revenue that the VAT rating of goods is governed by the EU VAT Directive (Council Directive 2006/112/EC), with which Irish VAT law must comply. The Directive provides that the supply of sports equipment and uniforms is generally subject to the standard rate of VAT, regardless of who the purchaser is.
However, under Article 110 of the Directive, Ireland has retained the application of the zero rate of VAT to the...

177. Deputy Billy Kelleher asked the Minister for Finance if he will introduce reliefs for first-time buyers who are self-building; and if he will make a statement on the matter. (Question 30223/16 asked on 18 Oct 2016 - Tax Reliefs Availability)

Minister for Finance (Deputy Michael Noonan): The Deputy will be aware that I announced a “Help to Buy” initiative in the Budget, which will provide an income tax rebate to first time buyers to assist them in getting the deposit for their first home, as required under the Central Bank’s macro-prudential mortgage rules. This scheme is open to both those who purchase a new build, and those who self-build, where these individuals meet the eligibility criteria of the scheme. 
The full details of the...

203. Deputy Billy Kelleher asked the Minister for Finance if he is giving consideration to the call by the Irish Dental Association to see marginal rate tax relief returned to the med 2 scheme to alleviate the burden on patients facing costly dental treatments such as orthodontics, crowns, endodontic and prosthodontic treatments and so on; if he has estimated the likely improvements in oral health as well as the revenue benefits associated with the restoration of marginal rate relief; and if he will make a statement on the matter. (Question 27055/16 asked on 27 Sep 2016 - Tax Code)

Minister for Finance (Deputy Michael Noonan): Dental expenses, including those listed by the Deputy, may qualify for tax relief under section 469 of the Taxes Consolidation Act 1997, which allows relief for health expenses incurred for the provision of health care.  With effect from 1 January 2009, relief in respect of qualifying health expenses, with the exception of relief in respect of nursing home expenditure, is granted at the standard rate of tax. Prior to that date, the relief was availab...

200. Deputy Billy Kelleher asked the Minister for Finance if a person (details supplied) will be eligible for the new first-time buyers scheme; and if he will make a statement on the matter. (Question 25077/16 asked on 16 Sep 2016 - Budget 2017)

Minister for Finance (Deputy Michael Noonan): I propose to take Questions Nos. 198 to 201, inclusive, and 211 together.
The Government is conscious that there is a supply shortage of housing and of the challenges faced by first-time buyers in meeting the macro prudential rules for home loans. As a complement to the structural actions in the Action Plan for Housing and Homelessness published on 19th July 2016, a new ‘Help to Buy’ incentive was announced. I will outline the full details of the inc...

112. Deputy Billy Kelleher asked the Minister for Finance the number of persons about whom the Revenue Commissioners provided data to the Health Service Executive under section 8 of the Health (Alteration of Criteria for Eligibility) Act 2013 for 2015 and in 2016 to date in tabular form. (Question 23276/16 asked on 20 Jul 2016 - Revenue Commissioners)

Minister for Finance (Deputy Michael Noonan): I am advised by Revenue that the number of individuals about whom data has been provided, on request, to the Health Service Executive (HSE) under section 8 of the Health (Alteration of Criteria for Eligibility) Act 2013 is as follows: 
 Year No. 2015 1,236,788 2016 to date 562,537 

The data supplied by Revenue to the HSE reflect income details returned by self employed taxpayers in their tax return to Revenue or by employers in th...

69. Deputy Billy Kelleher asked the Minister for Finance his plans to ensure that Ireland maintains its downward trend in smoking rates (details supplied); and if he will make a statement on the matter. (Question 18639/16 asked on 29 Jun 2016 - Tobacco Control Measures)

Minister for Finance (Deputy Michael Noonan): I propose to take Questions Nos. 69 and 72 together.
The Programme for a Partnership Government sets out a key public health committment to make Ireland tobacco free by 2025.  I support this committment.
The tax treatment of tobacco products is provided for in Directive 2011/64/EU (the ‘Tobacco Products Tax Directive’), which harmonises the structures and definitions of tobacco products. However, the Directive does not, at this time, explicitly prov...