Fitzpatrick, Tom J.

Friday, 27 July 1973

Dáil Eireann Debate
Vol. 267 No. 13

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(Dublin Central): If the policy matures some months before a person dies some consideration should be given. Providing the policy is taken out with this in mind for ten years and the person dies thre...More Button

Private Business. - Finance Bill, 1973: Committee Stage (Resumed) and Final Stages.

(Dublin Central): The Taoiseach did not mention any time.More Button

(Dublin Central): I move amendment No. 12: In page 41, before section 77 to insert a new section as follows: “Section 1, subsection (1) of the Principal Act is hereby amended by the insertion after ‘N...More Button

(Dublin Central): I thank the Minister for his information. I did not realise that there was any discretion at all allowed in this taxable period whereby some traders could make arrangements to come i...More Button

(Dublin Central): I appreciate the Minister's remarks. He has certainly given me information about something I did not know existed. My amendment, I should like to assure the Minister, was not inten...More Button

(Dublin Central): When the Minister was zero rating food I believed he was zero rating it for the average working man. I believed that was his primary objective. In cities and towns throughout the co...More Button

(Dublin Central): That is not the point.More Button

(Dublin Central): How does the Minister reckon that it is only three farthings a day? On what basis does he price his lunch?More Button

(Dublin Central): The Minister must concede that food is not zero rated to any worker having his food in a canteen. A factory worker has not got the benefit of zero rating on food. The Minister must...More Button

(Dublin Central): We heard a lot from the Minister about the benefits of zero rating. These are the people who do not qualify.More Button

(Dublin Central): This covers service in hotels. Is that right? The delivery of goods to hotels becomes the rendering of a service?More Button

(Dublin Central): What will the situation be in regard to wholesalers who are dealing only with zero rated food? Will the customers be issued with an invoice and a number?More Button

(Dublin Central): Wholesalers dealing specifically with zero rated food?More Button

(Dublin Central): It means that the average grocer will have to keep invoices still. He cannot go into a cash and carry and buy his goods without presenting his registered number.More Button

(Dublin Central): Grocers who are buying goods which are zero rated will still have a registration number?More Button

(Dublin Central): That clarifies the situation. I was wondering what the situation would be if a certain wholesaler were not held responsible, especially where we have now the rendering of a service...More Button

(Dublin Central): On the service or on the lot? On which part of it.More Button

(Dublin Central): I agree entirely that food in hotels should get no concession. The decision to charge VAT is right. Whether we like it or not, I do not believe it is value-added tax. As I define...More Button

(Dublin Central): I heard of corkage but I see complications.More Button

(Dublin Central): We will have to separate what is the rendering of goods. There is a complication for a hotelier who is making up his accounts for VAT.More Button

(Dublin Central): No. I am in agreement with the Minister. I am merely pointing out the complications for a caterer. There are complications in the returning of the VAT form. Part of it is a turnov...More Button

(Dublin Central): I move amendment No. 13: In page 42, line 37, to delete “6.75 per cent” and to substitute “6.50 per cent”. This amendment again is to try to simplify things for the distributive trad...More Button

(Dublin Central): I do not know which section the Minister is speaking about but we are referring to section 79 which contains no reference to zero rating. This section concerns increasing the rates ...More Button

(Dublin Central): I am questioning only the matter of honesty. If the Minister had told us three months ago about that subsidy and then granted the increases, I could say there was some honesty invol...More Button

(Dublin Central): Section 79 increases the price of many commodities, including petrol. Even though increases have been granted in respect of transport in this city, additional increases will be nece...More Button

(Dublin Central): In respect of the increase from 5.26 to 6.37 in the case of petrol how will that be adjusted?More Button

(Dublin Central): I buy petrol per gallon.More Button

(Dublin Central): It will be an increase in price.More Button

(Dublin Central): There is provision for that later on. It will all depend on the volume of business the person is doing. In the case of a trader who was doing a large volume of business, who now fi...More Button

(Dublin Central): Would they get a refund or would they adjust it in their returns which would be due?More Button

(Dublin Central): Is this an additional penalty?More Button

(Dublin Central): Is this an inspector calling to view the records?More Button

(Dublin Central): The penalty is being increased to £100 from £20.More Button

(Dublin Central): Is this for issuing inaccurate amounts for VAT in invoices?More Button

(Dublin Central): That is just the case I want to put to the Minister. People, even wholesalers, can genuinely make mistakes. It is very simple to make mistakes in today's calculations. I am sure ...More Button

(Dublin Central): This question of negligence can be interpreted in different ways. You can have negligence in a particular type of business that may not have the personnel capable of keeping account...More Button

(Dublin Central): This is the rendering of services.More Button

(Dublin Central): What is this section about?More Button

(Dublin Central): Are the horses exempt from all taxes?More Button

(Dublin Central): The only reason I asked that is because meat is becoming so costly I can see us consuming horses shortly. I presume horsemeat will be exempt, too?More Button

(Dublin Central): You have made provision for it.More Button

(Dublin Central): As regards hospitals and nursing homes, does this include qualified nurses who receive their food in the canteens or is it for the trainee nurses?More Button

(Dublin Central): Student nurses should be taken into consideration. They come into the category of students.More Button

(Dublin Central): I hope that the Revenue Commissioners will not be too strict when dealing with student nurses.More Button

(Dublin Central): Did the Minister refer to unregistered traders? I must have missed it. What provisions are being made in this respect? I cannot seem to find it in any section and I should like to ...More Button

(Dublin Central): I know it has been passed and I am sorry to have to go back on it. I am making a point only for clarification. Can they opt in or opt out?More Button

(Dublin Central): Would it be to their advantage to stay in if they had a very small turnover?More Button

(Dublin Central): The only reason they would opt out is because of the Revenue Commissioners owing them money.More Button

(Dublin Central): All being equal, can they opt out?More Button

(Dublin Central): Does this Schedule have regard to customs duties?More Button

(Dublin Central): Could the Minister give us any clarification as regards the duties that exist today on imported spirits? I thought that there was an EEC regulation that this would have to be equal...More Button

(Dublin Central): Have we any commitments in a free trade agreement as regard doing this between England and ourselves?More Button

(Dublin Central): Has this been done?More Button

Last Updated: 15/09/2010 00:01:04 First Page Previous Page Page of 14 Next Page Last Page