Results 2,421-2,440 of 19,445 for speaker:Brian Cowen

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

Brian Cowen: A 2.5% reduction in VRT rates, as proposed by SIMI, would cost approximately €164 million in 2006. I have no comment on the SIMI contention. However, as has been said to SIMI before, if one believes that cutting the price of cars will generate proportionately more additional revenue, then there would seem to be no reason car dealers should not do so themselves to increase their sales...

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

Brian Cowen: I am informed by the Revenue Commissioners that the amount of revenue that would be raised from a 50c increase on a packet of 20 cigarettes, based on the volume of clearances in 2004, is €107.2 million.

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

Brian Cowen: I understand that the Deputy is seeking this information in respect of all taxation cases referred to the Ombudsman since the date on which the Ombudsman Act 1980 came into operation. The conduct of the necessary search and retrieval of the relevant records will require a number of weeks. I will arrange to have the information forwarded to the Deputy as soon as it becomes available.

Written Answers — Fiscal Policy: Fiscal Policy (16 Nov 2005)

Brian Cowen: 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 advance of that date.

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

Brian Cowen: In budget 2005, I announced that my Department and the Office of the Revenue Commissioners would be undertaking a detailed review of certain tax incentive schemes and tax exemptions in 2005. Two external consultancy firms have been examining the area-based and sectoral property tax incentive schemes. The review also involves the examination by my Department and the Revenue Commissioners of...

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

Brian Cowen: I refer the Deputy to the long standing practice of Ministers for Finance not to comment on what may or may not be contained in upcoming budgets. I do not intend to depart from that approach.

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

Brian Cowen: I refer the Deputy to the long standing practice of Ministers for Finance not to comment on what may or may not be contained in upcoming budgets. I do not intend to depart from that approach.

Written Answers — Public Service Contracts: Public Service Contracts (16 Nov 2005)

Brian Cowen: As the Deputy will be aware, the Government decided in May 2004 to reform construction procurement so that greater cost certainty, better value for money and more cost effective delivery of capital works projects can be achieved. My Department, with the assistance of the Government contracts committee for construction, GCCC, specialist legal drafters and external technical expertise, has...

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

Brian Cowen: The tax exemption for artists is under review in the context of the budget. I refer the Deputy to the long standing practice of Ministers for Finance not to comment on what may or may not be contained in upcoming budgets. I do not intend to depart from that approach. I am informed by the Revenue Commissioners that the latest relevant and sufficiently complete information available from tax...

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

Brian Cowen: The Revenue Commissioners' role in relation to charities is the determination of entitlement to tax exemption on funds applied for charitable purposes. In that context, Revenue has informed me that detailed procedures are in place towards ensuring that the initial application by each body meets the criteria for charitable exemption. Full details on the application process are set out in...

Written Answers — Disabled Drivers: Disabled Drivers (16 Nov 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 about 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 by telephone at 01 2355279.

Written Answers — Disabled Drivers: Disabled Drivers (16 Nov 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 about 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 by telephone at 01 2355279.

Written Answers — Pension Provisions: Pension Provisions (16 Nov 2005)

Brian Cowen: The Minister for Finance has statutory responsibility for Civil Service pensions only. The statutory responsibility for other public service and public sector pension schemes rests with the relevant Ministers. The normal usage is that the term "public service" does not include commercial State companies while the term "public sector" does include them. In general, public service pension...

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

Brian Cowen: Prior to 1 January 1991, the supply of live greyhounds and live horses was exempt from VAT by way of a derogation from the terms of the sixth VAT directive. The adoption of the 18th VAT directive meant that certain derogations which were allowed for under the terms of the sixth VAT directive had to be abolished with effect from 1 January 1991. Two such derogations related to Ireland's...

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

Brian Cowen: The categories of sportspersons which can avail of this tax relief are listed in Schedule 23A of the Taxes Consolidation Act 1997, which provided higher contribution limits for retirement annuity purposes. These categories are an athlete, badminton player, boxer, cyclist, footballer, golfer, jockey, motor racing driver, rugby player, squash player, swimmer and tennis player. I am informed by...

Written Answers — Tax Code: Tax Code (17 Nov 2005)

Brian Cowen: 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 — Tax Code: Tax Code (17 Nov 2005)

Brian Cowen: I propose to take Questions Nos. 62 and 63 together. 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 — Tax Code: Tax Code (17 Nov 2005)

Brian Cowen: I propose to take Questions Nos. 64 and 65 together. 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 — Tax Code: Tax Code (17 Nov 2005)

Brian Cowen: 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 — Tax Code: Tax Code (17 Nov 2005)

Brian Cowen: 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.