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Written Answers — Department of Transport, Tourism and Sport: Tax Code (30 Sep 2025)

Paschal Donohoe: Capital Acquisitions Tax (CAT) is a beneficiary-based tax on gifts and inheritances that is payable on the value of the property received. For CAT purposes, the relationship between the person giving a gift or inheritance (i.e. the disponer) and the person who receives it (i.e. the beneficiary) determines the maximum amount, known as the “Group threshold”, below which CAT does...

Written Answers — Department of Transport, Tourism and Sport: Departmental Programmes (30 Sep 2025)

Paschal Donohoe: As the Deputy will be aware, the Key Employee Engagement Programme, or KEEP, is a is a tax efficient share option scheme and is designed to facilitate the use of share-based remuneration by unquoted SME companies to attract and retain key employees. Under KEEP, employees are given an option to acquire shares at a future date, at a fixed price. Employees who exercise KEEP options are exempt...

Written Answers — Department of Transport, Tourism and Sport: Tax Code (30 Sep 2025)

Paschal Donohoe: Excise duty on alcohol is governed by EU law, with which Irish excise law is obliged to conform. The “Alcohol Structures Directive” (Council Directive 92/83/EEC) lays down a harmonised approach to excise duties on alcohol in the EU. It defines alcoholic beverages and sets out the basis on which excise duties on such products are to be established by Member States as well as the...

Written Answers — Department of Transport, Tourism and Sport: Departmental Data (30 Sep 2025)

Paschal Donohoe: Coal, peat and peat products supplied in the State for fuel use are subject to excise duty in the form of Solid Fuel Carbon Tax (SFCT). SFCT is not an import duty and neither the movement of solid fuels into the State, nor their physical presence in the State, generate a liability to SFCT, this only arises when solid fuel is first supplied in the State. EU Single Market rules preclude the...

Written Answers — Department of Transport, Tourism and Sport: Departmental Expenditure (30 Sep 2025)

Paschal Donohoe: The specific payment policies of individual Government Departments or Agencies are a matter for each department / agency. I can however make some general observations in relation to the making of payments to individuals and businesses by Government Departments and Agencies. The National Payments Plan (NPP) was launched in April 2013, with the aim of reducing the cost of Ireland's payment...

Public Health (Alcohol) (Amendment) Bill 2025: First Stage (25 Sep 2025)

Paschal Donohoe: No.

Ceisteanna ar Pholasaí nó ar Reachtaíocht - Questions on Policy or Legislation (25 Sep 2025)

Paschal Donohoe: I thank the Deputy for raising this. As he said, I know there is a new 95-bed unit that is now located in Thomastown providing really important health services to the community he represents. He is correct, unfortunately, to say that there has been a delay with regard to the recruitment of speech and language therapists. The post has been advertised on two different occasions and it has...

Ceisteanna ar Pholasaí nó ar Reachtaíocht - Questions on Policy or Legislation (25 Sep 2025)

Paschal Donohoe: The rural transport scheme has played a really important role in connectivity between our towns and villages. The note I have here indicates that in 2024 passenger numbers went up to 5.8 million, which is great. It is so important we have a local transport service that directly links up the towns and villages in our country. Cork has been a big beneficiary of this. There has been a 50%...

Ceisteanna ar Pholasaí nó ar Reachtaíocht - Questions on Policy or Legislation (25 Sep 2025)

Paschal Donohoe: I thank the Deputy. I am very much aware of the importance of family resources centres. We have a number of them in the area of Dublin that I represent and, in particular, there is a great one on Hill Street. I see the great work it does in supporting our diverse communities and all the work it does there. I am very familiar with Dungarvan. I know the Minister of State, Deputy Cummins,...

Ceisteanna ar Pholasaí nó ar Reachtaíocht - Questions on Policy or Legislation (25 Sep 2025)

Paschal Donohoe: It is because sport brings people together. Because in the world we are in at the moment, where there are so many things that can bring people apart and so many things that are capable of dividing us, sport and culture are one of the few common grounds we have by which we can unite people and bring them together in a way that respects athletic endeavour and joins people together in admiring...

Ceisteanna ar Pholasaí nó ar Reachtaíocht - Questions on Policy or Legislation (25 Sep 2025)

Paschal Donohoe: That is the reason we are doing it. This weekend will see our country and our city, in particular, full of American people who are coming to Ireland for the opportunity to see a game happen. I think that is a good thing. It will lead to extensive economic benefits for Ireland, that will happen, but for me there is a broader reason we do it. With all the causes we have at the moment that...

Ceisteanna ar Pholasaí nó ar Reachtaíocht - Questions on Policy or Legislation (25 Sep 2025)

Paschal Donohoe: I am very familiar with the work of the LauraLynn foundation and the really important care and support it provides to young children. On the Deputy’s particular request for multiannual funding, I do not believe the budget will deliver that. This House passes budgets year by year. It is therefore very difficult, and I do not believe it should happen, that we can give current funding...

Ceisteanna ar Pholasaí nó ar Reachtaíocht - Questions on Policy or Legislation (25 Sep 2025)

Paschal Donohoe: The Deputy's raising of this matter gives me an opportunity to remind us all of the value of the scheme. It now stands at a value of €14,000 per year. In recent years, we have seen a considerable increase in the number of taxpayers who are availing of it. It went from being roughly 10,000 per year to 16,500 in 2023. It is playing an important role in the availability of additional...

Ceisteanna ar Pholasaí nó ar Reachtaíocht - Questions on Policy or Legislation (25 Sep 2025)

Paschal Donohoe: I remember being in Clonmel with the Deputy during the summer. On what was otherwise a bright and great morning, the Deputy walked around the centre of Clonmel and pointed out to me the number of properties that were not being used and were on the verge of dereliction. I cannot give him an exact timeline for when this fund will be available, but I can assure him of two things. First,...

Ceisteanna ar Pholasaí nó ar Reachtaíocht - Questions on Policy or Legislation (25 Sep 2025)

Paschal Donohoe: I thank the Deputy for raising this issue on behalf of Rebecca. I will ensure that the Minister for Health is aware of the status of this medicine, Veozah, and that it is given the consideration it needs. I cannot second guess or answer on behalf of the independent bodies that look at the variety of available medicines and whether they are appropriate and can be made available in a...

Ceisteanna ar Pholasaí nó ar Reachtaíocht - Questions on Policy or Legislation (25 Sep 2025)

Paschal Donohoe: I have seen few people who care more about children with scoliosis and their health needs than Simon Harris. I have seen at first hand the commitment he has had to making a difference to their lives and health.

Ceisteanna ar Pholasaí nó ar Reachtaíocht - Questions on Policy or Legislation (25 Sep 2025)

Paschal Donohoe: I have seen few people who are moved more by the pain they are in and the needs they and their families have than Simon. I absolutely refute some of the things Deputy Tóibín has said about him and tell him that some of the claims he has made are cynical.

Ceisteanna ar Pholasaí nó ar Reachtaíocht - Questions on Policy or Legislation (25 Sep 2025)

Paschal Donohoe: They devalue the commitment-----

Ceisteanna ar Pholasaí nó ar Reachtaíocht - Questions on Policy or Legislation (25 Sep 2025)

Paschal Donohoe: -----the Tánaiste and the current Minister for Health have to making a difference to those who need support.

Ceisteanna ar Pholasaí nó ar Reachtaíocht - Questions on Policy or Legislation (25 Sep 2025)

Paschal Donohoe: In relation to the points the Deputy made, the Government has made available - because we know it needs to be done - additional operating capacity in Ireland to support families who need that healthcare and we have put in place the surgeons and support to do it. I will certainly follow up on the status of the need for children to travel abroad to get that healthcare, but in many cases it can...

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