Results 2,401-2,420 of 19,445 for speaker:Brian Cowen

Written Answers — Ministerial Travel: Ministerial Travel (15 Nov 2005)

Brian Cowen: I have not travelled by mainline train, commuter train or Luas for the purpose of official business since assuming office as Minister for Finance. These modes of transport have been used for private purposes.

Written Answers — National Spatial Strategy: National Spatial Strategy (15 Nov 2005)

Brian Cowen: My Department does not directly fund projects or programmes of significance related to the implementation of the national spatial strategy. However, the achievement of balanced and sustainable regional development, a central objective of the NSS, is nonetheless a priority for my Department and my Department is represented on the interdepartmental committee on implementation of the national...

Written Answers — Departmental Staff: Departmental Staff (15 Nov 2005)

Brian Cowen: Having regard to the passage of time since the setting of the 3% target and the issue of the code of practice for the employment of people with disabilities in 1994, my Department commissioned independent research in relation to the operation of the 3% employment target within the Civil Service. A survey carried out as part of the research, Employment and Career Progression of People with a...

Written Answers — Budget Submissions: Budget Submissions (15 Nov 2005)

Brian Cowen: As the Deputy will appreciate, it is not the practice to comment in the lead up to the annual budget and Finance Bill on the intention or otherwise to make changes in taxation.

Written Answers — Budget Submissions: Budget Submissions (15 Nov 2005)

Brian Cowen: I have received a submission from the Teachers Union of Ireland requesting that €50 million funding be provided for implementing the McIver Report. I will consider this submission with the many other submissions I receive, in the context of the forthcoming budget. I will present budget 2006 to the Dáil on 7 December 2005. As is normal, I will not comment on the contents of the budget in...

Written Answers — Tax Code: Tax Code (15 Nov 2005)

Brian Cowen: I am informed by the Revenue Commissioners that the relevant available information relates to the cost of tax relief on pension contributions by employers, employees and self employed and the exemption from tax of income and gains in the pension funds. The information is provided for the five income tax years 1998-99 to 2002, the latest year for which it is available. The estimates in...

Written Answers — Tax Code: Tax Code (15 Nov 2005)

Brian Cowen: I am informed by the Revenue Commissioners that the cost to the Exchequer of tax relief allowed for medical insurance in each of the past five years is as follows: Tax Year Cost â'¬million 2000-01 86.4 2001 168.0 2002 161.7 2003 190.6 2004 218.2 Arising from the changeover to tax relief at source in 2001, the figure for 2001 includes the cost associated with...

Written Answers — Tax Code: Tax Code (15 Nov 2005)

Brian Cowen: This is essentially a budgetary issue. It has been the practice of successive Ministers for Finance not to comment on tax changes in the run up to the annual budget and I do not propose to depart from that approach.

Written Answers — Departmental Staff: Departmental Staff (15 Nov 2005)

Brian Cowen: Research into the employment and career progression of civil servants with disabilities was commissioned as part of a review of the Government's 3% employment target for people with a disability. Following the consultants' report which, in particular, showed that 7% of existing staff have disabilities, the Government approved a number of proposals to improve the operation of the policy which...

Written Answers — Tax Code: Tax Code (15 Nov 2005)

Brian Cowen: I am informed by the Revenue Commissioners that, in circumstances where stamp duty is paid on purchases of new houses costing less than €317,500, the available statistics cannot reliably distinguish those transactions where builders have failed to provide a floor area compliance certificate, in the case of first-time purchasers, and other circumstances, such as purchases by investors....

Written Answers — Tax Yield: Tax Yield (15 Nov 2005)

Brian Cowen: Exchequer receipts from corporation tax in each of the past five years amounted to: â'¬million 2000 3,887 2001 4,156 2002 4,803 2003 5,161 2004 5,332

Written Answers — Tax Yield: Tax Yield (15 Nov 2005)

Brian Cowen: Exchequer receipts from corporation tax as a percentage of total Exchequer tax receipts in each of the past five years were: % 2000 14.4 2001 14.9 2002 16.4 2003 16.1 2004 15.0 This data reflects, among other things, the effect of transitional arrangements for bringing forward the payment of corporation tax to a current year basis over five years since 2002. That effect can...

Written Answers — Tax Code: Tax Code (15 Nov 2005)

Brian Cowen: I am informed by the Revenue Commissioners that the relevant available information relates to the gross income earned by all income earners on the Revenue Commissioners' income tax records who availed of the personal income tax allowance or tax credit as a minimum. The information is provided for the income tax years 1998-99 to 2002, the latest year for which the necessary detailed data are...

Written Answers — Disabled Drivers: Disabled Drivers (15 Nov 2005)

Brian Cowen: The medical criteria for eligibility for the tax concessions under this scheme are set out in the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994. A person must be severely and permanently disabled and satisfy one of the following conditions: be wholly or almost wholly without the use of both legs; be wholly without the use of one leg and almost wholly without the...

Written Answers — Special Savings Incentive Scheme: Special Savings Incentive Scheme (15 Nov 2005)

Brian Cowen: I am advised by the Revenue Commissioners that the information requested by the Deputy is not available as SSIA statistics are maintained on an individual account holder basis rather than by household. However, based on an analysis previously published by the Revenue Commissioners, the percentage breakdown of SSIA account holders by income categories is outlined in the following table. ...

Written Answers — Tax Code: Tax Code (15 Nov 2005)

Brian Cowen: I am informed by the Revenue Commissioners that the specific information requested by the Deputy is not readily available and could not be obtained without conducting a protracted examination of the records which they hold. As the Deputy may be aware many of the twenty highest capitalised companies quoted on the Dublin Stock Exchange are holding companies with a multiplicity of trading or...

Written Answers — Tax Code: Tax Code (15 Nov 2005)

Brian Cowen: As the Deputy may be aware, I have asked the Chairman of the Revenue Commissioners to monitor the application of the current non-resident rules, through examination of cases handled in the Revenue Commissioners large cases division, and to provide me with a report once this examination is complete. The chairman has confirmed to me that this work is underway and that he will report to me as...

Written Answers — Tax Code: Tax Code (15 Nov 2005)

Brian Cowen: It is estimated that, for a single person, roughly 4% of the average industrial wage will be subject to the higher rate of income tax in 2005 having regard to the current value of the standard rate band for such a person, €29,400. In the case of a married one-earner or married two-earner couple on the same wage, none of the couple's income will be subject to the higher rate of tax. The...

Written Answers — Tax Code: Tax Code (16 Nov 2005)

Brian Cowen: I am not sure whether the Deputy is referring to a specific case but in reply to his questions I am advised by the Revenue Commissioners that in accordance with section 135 of the Finance Act 1992, a State resident is not entitled to drive foreign registered category A vehicles in the State without the permission of the Revenue Commissioners. Standard passenger cars come within the definition...

Written Answers — Tax Code: Tax Code (16 Nov 2005)

Brian Cowen: I am advised by the Revenue Commissioners that the question of whether an individual, including share fishermen and crewmen of fishing vessels, is either employed or self employed is, not alone for tax purposes but for many other purposes, a question of general law and determined having regard to the facts and circumstances of each case. In brief, the courts have found that all the possible...