Results 2,521-2,540 of 19,445 for speaker:Brian Cowen

Written Answers — Tax Code: Tax Code (29 Nov 2005)

Brian Cowen: I am advised by the Revenue Commissioners that earlier this year they became aware that VAT was being applied inconsistently in the private waste management sector. Indeed, compliant members of the trade wanted the Revenue Commissioners to ensure consistency of treatment across the industry. There was a lack of clarity on the part of some private operators about the application of VAT to...

Written Answers — Drug Seizures: Drug Seizures (30 Nov 2005)

Brian Cowen: I have been advised by the Revenue Commissioners that the Customs and Excise has increased the number of detector dog teams deployed from nine to 11 this year. As part of this expansion, a cash detection dog team has been deployed in recent weeks to fulfil the developing role of the Customs and Excise under the proceeds of crime legislation. The deployment of such resources is in keeping with...

Written Answers — Tax Code: Tax Code (30 Nov 2005)

Brian Cowen: I have been advised by the Revenue Commissioners that, in accordance with section 108(2) of the Capital Acquisitions Tax Consolidation Act 2003, when an Inland Revenue affidavit is delivered to the Revenue Commissioners and they are satisfied that the payment of inheritance tax in respect of such property may be deferred for the time being, they issue a certificate to this effect. This...

Written Answers — Tax Code: Tax Code (30 Nov 2005)

Brian Cowen: While no specific measures have been introduced to date in connection with re-balancing the vehicle registration tax and motor tax in order to favour the purchase of more fuel-efficient vehicles, I should point out that in last year's budget, I announced an extension of vehicle registration tax relief for hybrid vehicles, which are highly fuel efficient. With regard to future policies in this...

Written Answers — Tax Code: Tax Code (30 Nov 2005)

Brian Cowen: The climate change strategy states that from 2002 onwards taxes will begin to take into account the amounts of greenhouse gases produced in any activity. It is the Government's policy to take greenhouse gas emission into account when formulating or developing tax policy in any particular area. In September 2004, the Government decided not to introduce a specific carbon tax, following a...

Written Answers — Tax Code: Tax Code (30 Nov 2005)

Brian Cowen: There have been no specific tax measures introduced in respect of cars with air-conditioning using HFCs and products or processes emitting HFCs. With regard to future policies in this area, it would not be appropriate to comment at this time.

Written Answers — Tax Code: Tax Code (30 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 forthcoming budgets. I do not intend to depart from that approach.

Written Answers — Tax Code: Tax Code (1 Dec 2005)

Brian Cowen: I propose to take Questions Nos. 117 and 120 together. I am informed by the Revenue Commissioners that statistics are not available which would allow them to determine the numbers of workers moving out of employment status and becoming self-employed service providers. While overall numbers in both employment and self-employment continue to grow, Revenue has no hard data that might indicate...

Written Answers — Tax Code: Tax Code (1 Dec 2005)

Brian Cowen: The purchase of a site for the purposes of building a home may be liable to stamp duty at the rates applicable to non-residential property depending on the value of the site. VAT is charged on certain goods and services associated with building a house. There is no special tax relief for single parents in the stamp duty or VAT codes. However, certain income tax reliefs are available to assist...

Written Answers — Pension Provisions: Pension Provisions (1 Dec 2005)

Brian Cowen: I would 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 Collection: Tax Collection (1 Dec 2005)

Brian Cowen: I assume that the Deputy is referring to deposit accounts where the interest payable is subject to deposit interest retention tax, DIRT, under section 256 of the Taxes Consolidation Act 1997. DIRT is charged at the standard rate of income tax, 20%, on interest payable on the following types of deposit accounts: deposit accounts where interest is paid annually or at more frequent intervals;...

Written Answers — Tax Collection: Tax Collection (1 Dec 2005)

Brian Cowen: All SSIA accounts are subject to tax at 23% upon withdrawal, cessation or maturity. Where a withdrawal is made, the aggregate value of the assets withdrawn is taxable at 23%. An account that is ceased prior to maturity is liable to tax at 23% on the aggregate value of all the assets in the account at time of cessation. When an SSIA account matures — an SSIA account matures either on death...

Written Answers — Tax Code: Tax Code (1 Dec 2005)

Brian Cowen: I have been advised by the Revenue Commissioners that the issuing of a P45 is the responsibility of a person's employer on cessation of employment. As Revenue has been unable to contact either the employer or the person concerned in this case, a letter issued to the taxpayer on 29 November 2005 inviting her to contact a nominated officer in her tax district in order to resolve the matter.

Written Answers — EU Directives: EU Directives (6 Dec 2005)

Brian Cowen: EU public procurement directives were reviewed recently. Revised directives were adopted and published by the Commission in April 2004. The revision adapts the regime to modern conditions. The new directives promote and facilitate the implementation of design for all and accessibility requirements in accordance with national policy and legislation. Legislation put in place by the Department...

Written Answers — Tax Yield: Tax Yield (6 Dec 2005)

Brian Cowen: I am informed by the Revenue Commissioners that statistics are not available which would enable the information requested by the Deputy to be provided. Mink farms are classified within the same economic sector with a wide range of other activities and services and could not be separately identified without conducting a protracted investigation of the Revenue Commissioners' records.

Written Answers — Departmental Contracts: Departmental Contracts (6 Dec 2005)

Brian Cowen: Public procurement legislation allows contracting authorities to set out conditions to be observed in the performance of public contracts, provided that such conditions are compatible with EU Community law and are indicated in the tendering and contract documentation. These can include certain social conditions. The conditions to be prescribed are a matter for individual contracting...

Written Answers — Tax Code: Tax Code (6 Dec 2005)

Brian Cowen: I propose to take Questions Nos. 229, 230 and 240 together. The position is that charitable tax exemption is provided for under section 207 of the Taxes Consolidation Act 1997. To be eligible for charitable tax exemption a body must be established solely for charitable purposes and the exemption applies only in so far as the funds are applied for charitable purposes. The administration of the...

Written Answers — Economic Policy: Economic Policy (6 Dec 2005)

Brian Cowen: I do not accept the contention in the Deputy's question. All commentators agree that Ireland has a sustainable potential growth rate of close to 5%. This potential growth rate is not materially affected by the increase in interest rates referred to.

Written Answers — Tax Code: Tax Code (6 Dec 2005)

Brian Cowen: I am advised by the Revenue Commissioners that, for the purpose of capital gains tax, the date of disposal is the date of the contract unless the contract is conditional, in which event the time of disposal is the time when the conditions are satisfied. In the case of the person in question, he disposed of property by way of contract dated 2 December 2003 without any special conditions that...

Written Answers — Tax Code: Tax Code (6 Dec 2005)

Brian Cowen: I am advised by the Revenue Commissioners that this may be a situation where dwelling house relief under section 151 of the Finance Act 2000 applies. This section provides that gifts or inheritances of a dwelling-house taken on or after 1 December 1999, will be exempt from capital acquisitions tax provided that the following conditions are complied with: the recipient must have occupied the...