Results 2,141-2,160 of 19,445 for speaker:Brian Cowen

Written Answers — Tax Code: Tax Code (25 Oct 2005)

Brian Cowen: Section 473A of the Taxes Consolidation Act 1997, provides tax relief, at the standard rate of tax, for tuition fees paid in respect of approved courses at approved colleges of higher education including certain approved undergraduate and postgraduate courses in EU member states and postgraduate courses in non-EU countries. Tax relief is not available on tuition fees paid in respect of the...

Written Answers — Tax Code: Tax Code (25 Oct 2005)

Brian Cowen: Information on capital gains tax receipts arising on land transferred to facilitate construction of one-off houses is not available. The construction of one-off houses falls within the area of general housing policy and as such is primarily the responsibility of the Minister for the Environment, Heritage and Local Government.

Written Answers — Tax Code: Tax Code (25 Oct 2005)

Brian Cowen: Private waste contractors are obliged to register and account for VAT on their supply of waste collection services where their turnover in any period of 12 consecutive months exceeds or is likely to exceed €25,500. The rate of VAT appropriate to the collection and disposal of waste is 13.5%. Private contractors engaged by local authorities to provide waste collection services in their areas...

Written Answers — National Development Plan: National Development Plan (25 Oct 2005)

Brian Cowen: I assume the Deputy is referring to a strategic environmental assessment under the EU strategic environmental assessment directive (2001/42/EC). In the case of the National Development Plan 2000-2006, the issue does not arise as the strategic environmental assessment directive only applies to a plan or programmes where the preparation was commenced on or after 21 July 2004. The next NDP, for...

Written Answers — Departmental Expenditure: Departmental Expenditure (25 Oct 2005)

Brian Cowen: The main area of expenditure on the Irish language in my Department is through Gaeleagras na Seirbhíse Poiblí. Gaeleagras was established in the Department in 1971 with the general aim of promoting the Irish language throughout the Civil Service. Gaeleagras continues to make a significant contribution to the promotion and development of the use of Irish in the Civil Service including...

Written Answers — Telecommunications Services: Telecommunications Services (26 Oct 2005)

Brian Cowen: The Government's virtual private network, VPN, contract was awarded on foot of an open EU procurement exercise to a consortium comprising Eircom and Vodafone Ireland in May 2002 for five years. The contract provides for a range of voice and data telecommunications services, including secure interconnectivity between public bodies. It was procured by a cross-sectoral procurement working group,...

Written Answers — Foreign Travel: Foreign Travel (26 Oct 2005)

Brian Cowen: As Minister for Finance I have attended a number of international events and meetings, as did my predecessor, the former Minister, Deputy McCreevy. However, since June 2002, only one foreign conference was attended by the Minister for Finance. This was the Conference on European Financial Integration held in Brussels in June 2004, which was attended by my predecessor, the former Minister,...

Written Answers — Tax Code: Tax Code (26 Oct 2005)

Brian Cowen: I am informed by the Revenue Commissioners that an exemption from stamp duty is provided for in the stamp duty code in respect of a conveyance, transfer or lease of land made for charitable purposes to a body of persons established solely for such purposes. The acquisition of sites by clubs for their services would qualify for this exemption where it is shown to the satisfaction of the...

Written Answers — Tax Yield: Tax Yield (26 Oct 2005)

Brian Cowen: The position in relation to the publication by the Revenue Commissioners of statistics and tables derived from income tax returns processed to date was explained in my reply to Question No. 87 of 13 October 2005. I am satisfied that the Revenue Commissioners are committed to improving the timeliness of tax-based information and continue to pursue technical and other approaches to facilitate...

Written Answers — Tax Code: Tax Code (27 Oct 2005)

Brian Cowen: I am advised by the Revenue Commissioners that for confidentiality reasons they are not in a position to comment on the tax affairs of any customer.

Written Answers — Departmental Programmes: Departmental Programmes (27 Oct 2005)

Brian Cowen: Table 1 sets out the indicative expenditure profiles and the estimated expenditure incurred under each operational programme in the BMW region. Table 2 sets out the indicative expenditure profiles and estimated expenditure by the Exchequer for the same period in the BMW region for each operational programme. The expenditure data presented in the tables relate to the period January 2000 to the...

Written Answers — Decentralisation Programme: Decentralisation Programme (27 Oct 2005)

Brian Cowen: The Office of Public Works is well advanced on the selection of a suitable site in Claremorris. The indicative timeframe for the completion of the construction of the new building in Claremorris is in early 2009.

Written Answers — Tax Code: Tax Code (27 Oct 2005)

Brian Cowen: The position is that traders making supplies in the State are obliged to register for VAT where certain turnover thresholds are exceeded or are likely to be exceeded in any continuous period of 12 months. The current VAT registration threshold of €25,500 for suppliers of services, referred to by the Deputy, has been in place since 1994. Businesses with a turnover below this threshold can of...

Written Answers — Disabled Drivers: Disabled Drivers (27 Oct 2005)

Brian Cowen: A special interdepartmental review group reviewed the operation of the disabled drivers scheme. The terms of reference of the group were to examine the operation of the existing scheme, including the difficulties experienced by the various groups and individuals involved with it, both at administrative and user levels, and to consider the feasibility of alternative schemes, with a view to...

Written Answers — Price Inflation: Price Inflation (27 Oct 2005)

Brian Cowen: I welcome the IMF assessment of the Irish economy's performance and prospects. I am pleased that the IMF has commented favourably on the continuing impressive performance of Ireland's economy, which it states is based on maintaining sound economic policies. Our inflation rate is broadly in line with that in the EU, contrary to what the Deputy says. It is 2.8% compared to 2.5% on the...

Written Answers — EU Directives: EU Directives (27 Oct 2005)

Brian Cowen: In order to prepare a reply to the Deputy's question, it has been necessary to gather material from sections throughout my Department. Unfortunately, it has not been possible to assemble and check all the material adequately in the time available. I will write to the Deputy with the remainder of the information sought at the earliest opportunity. I am, however, able to give the following...

Written Answers — Tax Collection: Tax Collection (27 Oct 2005)

Brian Cowen: I propose to take Questions Nos. 141 and 142 together. I have been advised by the Revenue Commissioners that the PAYE balancing statements for the years 2002, 2003 and 2004, which issued to the taxpayer on 12 October 2005, show the correct tax credits due to him for each of the past three years. The final reconciliation on each statement also shows how each overpayment or underpayment has...

Written Answers — Tax Yield: Tax Yield (27 Oct 2005)

Brian Cowen: I am informed by the Revenue Commissioners that the information requested by the Deputy in respect of benefits-in-kind arising from the provision of cars and vans in each of the four years up to 2003, the latest year for which the relevant figures are available, is set out in the following table. Benefits-in-kind: tax yield for cars and vans. Year Numbers Estimated tax yield â'¬m ...

Written Answers — Salary Statistics: Salary Statistics (27 Oct 2005)

Brian Cowen: I propose to take Questions Nos. 144 and 145 together. I am informed by the Revenue Commissioners that the latest relevant sector-based information available on employees taxed under the PAYE system and self-employed persons taxed under the self-assessment system is derived from income tax returns filed for the income tax year 2002. It is not possible at present to provide the information...

Written Answers — Salary Statistics: Salary Statistics (27 Oct 2005)

Brian Cowen: I am informed by the Revenue Commissioners that the most recent basic data on incomes available from which information of the type requested by the Deputy could be derived are in respect of the income tax year 2002 and are set out the following tables. For completeness, the numbers of income earners liable for tax at the top rate of 42% are also included. A married couple who has elected or...