Department of Finance

Department of Finance

Records relating to spending by the Department on media advisers (including staff), PR companies, PR training for staff/ministers, and other relevant expenses for public relations/media events from March 01, 2020, to date.

Department of Finance

I wish to know the amount of tax paid by Apple Inc. and all it's subsidiaries in Ireland. I wish to know the amount of tax paid by Aphabet Inc. in Ireland and all it's subsidiaries including Google Ireland.

Department of Finance

I wish to know the total amount of corporation tax take in Ireland for the year 2020 or the fiscal year that takes account of the year 2020. I would like this broken down by the top 10 foreign companies in Ireland by revenue. I wish for a hard copy of this information to be sent to my address below.

Department of Finance

A chara, Is mian liom iarratas a dhéanamh faoin Acht um Shaoráil Faisnéise 2014, gach comhfhreagras agus cáipéis dhigiteach seolta idir oifigeach ar leibhéal príomhoifigeach, ar a laghad nó níos sinsearaí, sa Roinn Airgeadais, agus an tAire Paschal Donoghue, agus a chuid comhairleoirí speisialta, ina déantar plé ar ráta cánach corparáideach ó 1.1.2021 go dáta. Ba mhaith liom an t-eolas ar fad a fháil go leictreonach agus sa teanga a scríobhadh é gan aistriúchán. All digital correspondence and documents sent between officers, at Principal Officer level or above, in the Department of Finance and Minister Paschal Donoghue, and his special advisors, which discusses the corporation tax rate, from 1.1.2021 to the date of receipt of this request.

Department of Finance

A chara, Is mian liom iarratas a dhéanamh faoin Acht um Shaoráil Faisnéise 2014, gach comhfhreagras agus cáipéis dhigiteach seolta idir oifigeach atá ar leibhéal príomhoifigeach, ar a laghad, sa Roinn Airgeadais, an tAire Paschal Donoghue, agus a chuid comhairleoirí speisialta agus an IDA ina ndéantar plé ar ráta cánach corparáideach ó 1.1.2021 go dáta. Ba mhaith liom an t-eolas ar fad a fháil go leictreonach agus sa teanga a scríobhadh é gan aistriúchán. All digital correspondence and documents sent between officers, at Principal Officer level or above, in the Department of Finance, Minister Paschal Donoghue, and his special advisors and the IDA, which discusses the corporation tax rate, from 1.1.2021 to the date of receipt of this request.

Department of Finance

A chara, Is mian liom iarratas a dhéanamh faoin Acht um Shaoráil Faisnéise 2014, gach comhfhreagras agus cáipéis dhigiteach seolta idir oifigeach atá ar leibhéal príomhoifigeach, ar a laghad, sa Roinn Airgeadais, an tAire Paschal Donoghue, agus a chuid comhairleoirí speisialta agus an American Chamber of Commerce ina ndéantar plé ar ráta cánach corparáideach ó 1.1.2021 go dáta. Ba mhaith liom an t-eolas ar fad a fháil go leictreonach agus sa teanga a scríobhadh é gan aistriúchán.

Department of Finance

All digital correspondence and documents sent between officers, at Principal Officer level or above, in the Department of Finance, Minister Paschal Donoghue, and his special advisors and the American Chamber of Commerce, which discusses the corporation tax rate, from 1.1.2021 to the date of receipt of this request.

Department of Finance

A chara, Is mian liom iarratas a dhéanamh faoin Acht um Shaoráil Faisnéise 2014, gach comhfhreagras agus cáipéis dhigiteach seolta idir oifigeach atá ar leibhéal príomhoifigeach, ar a laghad, sa Roinn Airgeadais, an tAire Paschal Donoghue, agus a chuid comhairleoirí speisialta ina ndéantar plé ar ráta cánach corparáideach, ó 1.1.2021 go dáta, le ceachtar de na comhlachtaí seo a leanas: Apple Facebook Google Microsoft

Department of Finance

Medtronic Pfizer Dell Amazon Ba mhaith liom an t-eolas ar fad a fháil go leictreonach agus sa teanga a scríobhadh é gan aistriúchán. All digital correspondence and documents sent between officers, at Principal Officer level or above, in the Department of Finance, Minister Paschal Donoghue, and his special advisors which discusses the corporation tax rate, from 1.1.2021 to the date of receipt of this request which any of the following companies: Apple Facebook Google Microsoft Medtronic Pfizer Dell Amazon

Department of Finance

All records held by the Department or Minister’s Office relating to the issue of flat rate expenses including correspondence with the Department of An Taoiseach and the Revenue Commissioners between the dates of 1st November and 20th November 2018

Department of Finance

All records since February 2018 (briefing notes, research papers, minutes etc.) relating to planning, research or discussion on the possibility of increasing the threshold at which people pay the upper rate (40%) of income tax.

Department of Finance

Any briefing documents prepared by or on behalf of the Department in relation to a proposal to add a VAT Rate to food supplements, from 1st September 2018 to present date.

Department of Finance

'All briefing material including memos, background papers, preparatory advice, minutes of meetings, reports, correspondence, documents and publications in the Department of Finance since May 2018 to now in relation to increasing the Marginal Rate Tax Band and the costs to the Exchequer of that proposal.'

Department of Finance

“All submissions, briefing notes, policy papers and correspondence from or with persons not acting in a personal capacity, to the Minister, relating to the carbon tax, and dating from 1 September 2018 to 28 November 2018” - For the avoidance of doubt this relates to records received or sent by the Minister and held within the Department of Finance.

Department of Finance

- copies of any representations received by the Department from Paddy Power/Betfair relating to betting tax in the period 1 January 2018 to current date. - a copy of the proposal received by the Department from the Irish Bookmakers Association which was presented as the industry alternative to the increase in the betting duty contained in the Finance Bill. - minutes of meetings held with any representatives from the horse-racing industry or bookmaking industry during the same period.

Department of Finance

1. Any procedures or agreements that exist in the Department of Finance in relation to the ‘regularisation’ of Assistant Principals Officers, who work in the Department of Finance, as

Department of Finance

Assistant Principal Officers 1. 2. Any agreement/s between the Department of Finance and the Association of Higher Civil and Public Servants regarding the ‘regularisation’ of Assistant Principal Officers who work in the Department of Finance, as Assistant Principal Officers 1. 3. Any documentation relating to how this ‘regularisation’ takes place and what it involves. 4. The number of Assistant Principal Officers who work in the Department of Finance who have been ‘regularised’ as Assistant Principal Officers 1 in each of the last 13 years (2006 – 2018). 5. Any documents relating to these procedures, agreements and ‘regularisations’, whether they are classified under the title ‘regularisation’ or under any other title.

Department of Finance

All correspondence relating to government business to and from the private email account or accounts of Ministers in the department from the period 01 January 2018 to the present day.'

Department of Finance

- All records relating to the e-submission [ID: 36691] 'Brexit - Contingency and Communications' I wish for my request to cover the period from 1/7/2018 - 6/12/2018.

Department of Finance

'All documents prepared by the Department for the briefings carried out by the secretary general and/or other officials as part of the recent review of the Fine Gael-Fianna Fáil confidence and supply agreement. '

Department of Finance

'- copies of any reports, briefings, submissions, memoranda or other such documents prepared for the minister or the minister's office relating to the closure of the 'single malt' tax avoidance mechanism. This request to cover the period 1 January 2018 to date of receipt of this request. I would prefer to receive this information electronically, ideally in its original electronic format.'

Department of Finance

'- copies of all records held by the Department relating to a proposal to offer a 30% flat rate of tax to up to 5% of employees of certain firms in return for jobs. For ease of reference, it is the proposal outlined in the attached image.'

Department of Finance

1. All briefings supplied to the Minister in advance of meetings held on the Minister's recent (December) trip to the United States 2. Memos, minutes and other records of same meetings

Department of Finance

(1 ) any submissions made, including submissions made by stakeholders, or interested parties (such as financial institutions) b) internal departmental discussion papers/memoranda that relate to the legislative mechanism that states that the Ombudsman shall not publish decisions that identify financial services providers by name or address (which is set out in Section 62(2)(a)(ii) of the Financial Services and Pensions Ombudsman Act 2017 ). (2) any submissions made, including submissions made by stakeholders, or interested parties (such as financial institutions) b) internal departmental discussion papers/memoranda that relate to Section 76 of the Financial Services and Pensions Ombudsman Act, 2017, namely, the restriction of the application of the Freedom of Information Act with respect to records relating to investigations, complaints, adjudications and decisions of the Ombudsman. The time period for which all records is from January 2015-May 2017. For both parts of my request, the time period I refer to is from 1st January 2012 - 1st December 2017.

Department of Finance

Under the FOI Act 2014, I am seeking copies of the following submissions prepared for Minister Donohoe for Budget 2019:

Department of Finance

- 00682-18 - 01051-18

Department of Finance

• A list of all the oversea trips taken by for the Minister for official Department engagements in 2017 and 2018. • A list of the costs associated with the Minister – and/or any departmental staff that accompanied the Minister on the trip; IE flights, accommodation, transfers, etc. • A copy of all the expenses claimed by the Minister – or other departmental staff - associated with overseas travel for official Department engagements in 2017 and 2018. The third point relates only to department staff who travelled overseas accompanying the Minister in an official capacity. - If possible please include a brief description of the purpose for the trip. - When conducting your search and retrieval please consider official information held on non- official systems, emails accounts and devices, for example WhatsApp groups etc.

Department of Finance

- All correspondence between department officials and credit union representative bodies in relation to the CUAC Report Implementation Group's final report. - All documents including briefing notes, memos and correspondence between department officials and the minister and/or his office relating to the the CUAC Report Implementation Group's final report.

Department of Finance

Any communications between the Department of Finance and the pharmaceuticals company Perrigo from 1 July 2018 to today 4 January 2019. This would include, but not be limited to, emails, briefing notes and phone records. It would cover communications involving department officials, political appointees including Ministers Donohoe and D'arcy, and others.

Department of Finance

All correspondence to the Minister from restaurateurs, café owners, hoteliers, cinemas, theatres, hairdressers, museums and art galleries (as well as workers at any such place) since Budget 2019 announced the increase in the VAT rate from 9% to 13.5%. In a further communication, requester clarified that he is requesting correspondence and

Department of Finance

representations received into the Department on the subject of the hospitality VAT rate change since Budget day. This excludes from this any media articles and comments made in the Dáil on the subject, as these are in the public arena. He is happy for all personal details to be removed from individual's correspondence. He is also happy to narrow the scope to the period 9th October to 9th November 2018.

Department of Finance

1. All briefing materials, including memos etc, for the Minister in advance of his meetings held on his recent trip to the West Coast of the United States 2. All records of these meetings, including minutes etc

Department of Finance

1. All records relating to this entry in the lobbying database:https://www.lobbying.ie/return/34440/irish-venture-capital-association

Department of Finance

I request copies of warnings or cautions to the Department of Finance or its ministers about reliance or the collecting of corporate tax since the budget in October last. This should include any letters, emails, from internal or external sources, as well as any audits or even memos and records of contacts by phone over the same said issue.

Department of Finance

1. All records relating to this entry in the lobbying database: https://www.lobbying.ie/return/35221/grant-thornton

Department of Finance

Relevant email correspondence and minutes of a meeting between the department and Evo Payments regarding payment service regulations at an EU level, as listed on the lobbying registerhttps://www.lobbying.ie/return/35502/evo-payments-international-gmbh-irish-branch

Department of Finance

- copies of any records held by your Department relating to EU Commission proposal this January related to qualified majority voting on EU taxation policy matters.

Department of Finance

I am seeking copies of correspondence to/from Finance Minister Paschal Donohoe and the following on the topic of Brexit: The representations can be limited to those sent by: • Politicians • Businesses • Non-governmental organisations • Business lobby groups • The Revenue • The correspondence can be limited to the period November 1, 2018 to January 21, 2019. • The records should include copies of any documents attached or enclosed with the correspondence.

Department of Finance

All briefing notes, minutes, correspondence, diary entries and any other records held by the Department that relate to Minister of State Michael D'Arcy's official visit to Beijing, Hong Kong & Macau earlier this month.

Department of Finance

Under the Freedom of Information Act 2014, I am seeking the release of any correspondence or minutes/recordings between the Irish Hotels Federation and Minister Paschal Donohoe and others between 1 September 2018 and 31 December 2018 seeking exemptions to the increased VAT rate in relation to contracts entered into prior to 9th October 2019.

Department of Finance

Under the Freedom of Information Act 2014, I am seeking the release of submissions and a letter to Paschal Donohoe from representatives of Calor Teoranta between 1 September 2018 and 31 December 2018 regarding a change of policy in relation to VAT on LPG cylinders . I am specifically looking for communications as outlined on the lobbying register here:https://www.lobbying.ie/return/35540/calor-teoranta

Department of Finance

Based on a filing on Lobbying.ie I am aware that Vodafone has written and met with Minister Paschal Donohoe (https://www.lobbying.ie/return/34202/vodafone-ireland) In accordance with section 12 of the Freedom of Information Act 2014, I wish to request access to the following records/details: - All correspondence (received and sent) between Vodafone and Minister Donohoe's office in relation to above lobbying - Any notes prepared for Minister Donohoe to brief him ahead of meeting with Vodafone - Minutes from meeting between Vodafone and Minister Donohoe on 19 December 2018

Department of Finance

Under the Freedom of Information Act 2014, I am requesting the release of details regarding expenses incurred by the Ministers' visits abroad last year for St Patrick's Day, specifically • The cost of travel and accommodation for the Minister and Junior Minister • The cost of travel and accommodation for any advisers or other staff for both Ministers • The cost of any gifts (including shamrock) incurred by the Department for the trip

Department of Finance

Emails between Minister D'arcy, his special adviser and Ted Hart, the detail of which were published on the lobbying register (link below). https://www.lobbying.ie/return/36600/legal--general-group-plc

Department of Finance

Communications sent by JTI Ireland and Paschal Donohoe, Michael W D'Arcy, Patrick O'Donovan and Edward Brophy regarding an EU consultation about tobacco excise duties on a date between 1 September 2018 and 31 December 2018. I am specifically looking for information about the meeting outlined on the lobbying register here: https://www.lobbying.ie/return/34722/jti-ireland-limited

Department of Finance

I wish to request, under the Freedom of Information Act, access to any minutes / briefings / memos / correspondence relating to the meeting between Tom Rosser of Microsoft and John Hogan that took place between September 1 and December 31, 2018. Details of the meeting are outlined here:https://www.lobbying.ie/return/37142/microsoft-ireland-operations-ltd

Department of Finance

Details of all communications from June 2017 to January 2019 between Paschal Donoghue as Minister for Finance and Mr. Eamonn Brennan in both Mr. Brennan's capacity as Chief Executive of the Irish Aviation Authority and as Director General of Eurocontol.

Department of Finance

Under Freedom of Information legislation, I would like to request all records, information and details held in the department in relation to the Dual Abode Allowance These to include, but not be limited to, records relating to the following: • Costs to the Exchequer of the Dual Abode Allowance claimed by ministers for the years 2011 to 2018 inclusive • A breakdown in tabular form of the total claimed by individual ministers for each year from 2011 to 2018 inclusive • A breakdown of the claims by ministers by category if claimed via vouched expenses, such as, but not limited to, water charges, laundry, mortgage interest and others, for each year from 2011 to 2018 inclusive • Copies of any receipts in relation to laundry expenses claims submitted for payment • Copies of any receipts in relation to water charges claims submitted for payment • A breakdown of which ministers claimed the allowance via vouched expenses, or via an unvouched tax allowance, for each year from 2011 to 2018 inclusive • Copies of any communications or memos etc. from or to the Minister for Finance regarding the Dual Abode Allowance from May 1st 2016 to Jan 23rd 2019

Department of Finance

Access to correspondence between Stephen Meehan of the Spencer Dock Convention Centre and Minister Donohoe during 2018. Details of the correspondence are outlined here: https://www.lobbying.ie/return/35836/spencer-dock-convention-centre-dublin-dac

Department of Finance

Correspondence between Minister Paschal Donohoe/the department and the Business Retail Union of Ireland related to taxation reform, sent or received between 1 September and 31 December 2018. (See here a return on the Lobbying Register).