Results 2,041-2,060 of 19,445 for speaker:Brian Cowen

Written Answers — Tax Code: Tax Code (12 Oct 2005)

Brian Cowen: It was announced in the 2005 budget that the Finance Bill 2005 would contain measures to eliminate the double stamp duty charge on financial cards where a person is merely switching from one provider to another. This was legislated for in the Finance Act 2005. Any further changes to stamp duties on financial cards will be considered in the context of the forthcoming budget.

Written Answers — Tax Yield: Tax Yield (12 Oct 2005)

Brian Cowen: I am informed by the Revenue Commissioners that separately identifiable figures of the yield of stamp duty on credit cards are available for the years 1996 to 2004 inclusive and are as follows. Stamp Duty yield on Credit Cards Year â'¬million 1996 11.1 1997 11.5 1998 13.8 1999 15.4 2000 18.1 2001 20.8 2002 22.9 2003 51.7 2004 59.0 The increase in...

Written Answers — Departmental Staff: Departmental Staff (12 Oct 2005)

Brian Cowen: The following are details of a number of schemes in operation within my Department. Civil Service posts at the levels of assistant secretary and deputy secretary are covered by a scheme of performance related awards. The operation of the scheme is overseen by the committee for performance awards. Since 2002, the funding for awards is based on 10% of the payroll for the grades covered by the...

Written Answers — Consultancy Contracts: Consultancy Contracts (12 Oct 2005)

Brian Cowen: My Department awarded consultancies to Deloitte & Touche in most of the years in question. In addition, the Euro Changeover Board of Ireland, ECBI, which operated under the aegis of my Department, and the NDP-CSF evaluation, information and IT unit, which operates under the aegis of my Department and is part funded by the EU, each awarded consultancies to Deloitte & Touche in two of the years...

Written Answers — Computerisation Programme: Computerisation Programme (12 Oct 2005)

Brian Cowen: My Department through CMOD operates a formal process of delegation to ensure that ICT policy is being implemented in a cost efficient manner in relation to information and communication technology, ICT, activities across the Civil Service, the Prisons and Courts Service, the Garda, Defence Forces and from earlier this year the HSE. Decisions in relation to VFM issues arising from ICT...

Written Answers — Departmental Offices: Departmental Offices (12 Oct 2005)

Brian Cowen: The Centre for Management Organisation and Development, CMOD, is part of the organisation management and training division of the Department of Finance. Its function is to provide a number of advisory land support services to the Civil Service in the areas of information technology, staff development and management, and organisation systems development. It aims to support and improve public...

Written Answers — Disabled Drivers: Disabled Drivers (13 Oct 2005)

Brian Cowen: I have no direct responsibility for the day-to-day operation of the medical board of appeal for the disabled drivers and disabled passengers tax concessions scheme. Queries concerning individual cases may be addressed to the secretary of the disabled drivers medical board of appeal, c/o National Rehabilitation Hospital, Dún Laoghaire, County Dublin or, alternatively, by telephone at 01 235 5279.

Written Answers — Tax Code: Tax Code (13 Oct 2005)

Brian Cowen: In line with Article 14.1(b) of the energy tax directive, Council Directive 2003/96/EC, section 100(1)(i) of the Finance Act 1999 provides for relief for heavy oil used or intended to be used for the purposes of air navigation other than for private pleasure flying. The relief is limited to jet fuel — kerosene — but applies to both international and internal flights. Article 14.2 of the...

Written Answers — Disabled Drivers: Disabled Drivers (13 Oct 2005)

Brian Cowen: There have been no changes made to the medical criteria for eligibility for the disabled drivers and disabled passengers tax concessions scheme since the current principal regulations underpinning the scheme were made in 1994. Previously, the range of disabilities that rendered a person eligible had been extended in 1989 and 1993. The current medical criteria were drawn up, in consultation...

Written Answers — Tax Yield: Tax Yield (13 Oct 2005)

Brian Cowen: I am informed by the Revenue Commissioners that historical data on the number of incomes and the amounts of gross income and tax by range of gross income will be published for the year 2002 in their next statistical report which is expected to be published next November. Due to the necessity to have a high proportion of tax returns represented in the published data, it is necessary to allow...

Written Answers — Tax Code: Tax Code (13 Oct 2005)

Brian Cowen: I have been advised by the Revenue Commissioners that the outstanding arrears for 2004 were sizeable and collection of those arrears had not yet commenced. The additional amount becoming available by way of home improvement credit for 2004 was therefore offset against the outstanding arrears.

Written Answers — Tax Code: Tax Code (13 Oct 2005)

Brian Cowen: Section 235 of the Taxes Consolidation Act 1997 governs the operation of the tax exemptions provided in the case of sporting bodies. The provisions of that section are administered by the Revenue Commissioners. Section 235 provides tax relief upon the income of any body of persons established for and existing for the sole purpose of promoting athletic or amateur games or sports. Relief from...

Written Answers — Tax Code: Tax Code (13 Oct 2005)

Brian Cowen: The deadline for a number of tax incentive schemes, including the urban, rural and town renewal schemes was extended from 31 December 2004 to 31 July 2006 in budget 2004. In budget 2005, I directed my Department, together with the Revenue Commissioners, to undertake a thorough evaluation of the effect of various tax incentive reliefs including the urban, rural and town renewal schemes. In...

Written Answers — Tax Code: Tax Code (13 Oct 2005)

Brian Cowen: I propose to take Questions No. 91 and 92 together. With regard to inheritance tax, I take it that the Deputy is referring to entitlements under the 2005 single payment scheme and I am advised by the Revenue Commissioners that payment entitlement under this scheme does not qualify as agricultural property for agricultural relief within the definition in section 89 (1) of the Capital...

Written Answers — Consultancy Contracts: Consultancy Contracts (13 Oct 2005)

Brian Cowen: In the 2005 budget, I announced a comprehensive programme of reviews of a broad range of tax incentive schemes and tax exemptions. Many of these schemes are being reviewed internally within the Department of Finance and the office of the Revenue Commissioners. In addition, following a competitive tendering process, two external consultancy firms were retained to conduct reviews of the range...

Written Answers — Public Service Recruitment: Public Service Recruitment (13 Oct 2005)

Brian Cowen: The Commission for Public Service Appointments has invited tenders from private sector recruitment agencies wishing to be included on the commission's list of approved recruitment agencies. The commission's list of approved recruitment agencies will be published on completion of the tendering process. I understand that to date, under the terms of the Public Service Management (Recruitment and...

Written Answers — Tax Collection: Tax Collection (18 Oct 2005)

Brian Cowen: I assume that what the Deputy requires is the yield to the Exchequer if child benefit payments were included as income for tax purposes. I am informed by the Revenue Commissioners that the full year yield from taxation of child benefit at each taxpayer's marginal tax rate is tentatively estimated at €377 million in 2005 terms. This figure is provisional and likely to be revised....

Written Answers — Disabled Drivers: Disabled Drivers (18 Oct 2005)

Brian Cowen: I understand that the person concerned has applied for the tax concessions under the disabled drivers and disabled passengers, tax concessions, scheme and that she was unsuccessful at first instance and has appealed to the medical board of appeal for the scheme. I have no direct responsibility for the day-to-day operation of the medical board of appeal for the disabled drivers and disabled...

Written Answers — Vehicle Registration Offices: Vehicle Registration Offices (18 Oct 2005)

Brian Cowen: I propose to take Questions Nos. 365 and 375 together. I am informed by the Revenue Commissioners that the opening hours of the vehicle registration tax office at Furry Park Industrial Estate, Santry, Dublin 9, are 9 a.m. to 12.45 p.m. and 2 p.m. to 4 p.m. Monday to Friday. On the day in question the office closed at 12.30 p.m. in order to allow the four staff on duty time to clear a queue of...

Written Answers — Tax Code: Tax Code (18 Oct 2005)

Brian Cowen: Generally speaking, the tax system treats members of cohabiting couples as separate and unconnected individuals. Each partner is a separate entity for tax purposes and credits, and bands and reliefs cannot be transferred from one partner to the other. There are no special favourable tax arrangements for cohabiting couples with dependent children. The working group examining the treatment of...