Results 2,601-2,620 of 19,445 for speaker:Brian Cowen

Budget Statement 2005. (7 Dec 2005)

Brian Cowen: Have a guess.

Written Answers — Pension Provisions: Pension Provisions (7 Dec 2005)

Brian Cowen: I am informed by the Revenue Commissioners that it is not possible to provide a precise estimate of the cost sought by the Deputy in regard to the payment of tax free lump sums because the relevant data are not captured in such a way as to make this possible. The only relevant data available relate to the estimated cost of tax forgone to the Exchequer derived at aggregated level from very...

Written Answers — Disabled Drivers: Disabled Drivers (7 Dec 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 on an administrative and user level, and to consider the feasibility of alternative schemes, with a view to...

Written Answers — Public Service Contracts: Public Service Contracts (7 Dec 2005)

Brian Cowen: I propose to take Questions Nos. 149 and 150 together. The Government decided to reform construction procurement to achieve greater cost certainty, better value for money and more cost effective delivery of capital works projects. 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 (7 Dec 2005)

Brian Cowen: I announced in my Budget Statement in December 2004 that my Department and the Office of the Revenue Commissioners would undertake a detailed review of certain tax incentive schemes and tax exemptions in 2005. Certain schemes have been reviewed by two external consultancy firms and the tax incentives for private hospitals was one of the schemes reviewed. As regards estimates of tax forgone...

Written Answers — Tax Code: Tax Code (7 Dec 2005)

Brian Cowen: A private hospital has to meet certain conditions before it can be regarded as a qualifying building and these conditions are set out in section 268(2A) TCA 1997. Conditions include that, the hospital must have the capacity to afford medical or surgical services all year round, provide a minimum of 70 inpatient beds, outpatient services, operating theatres and on-site diagnostic and...

Written Answers — Tax Code: Tax Code (7 Dec 2005)

Brian Cowen: Claims for tax relief on private hospitals are generally aggregated in tax returns with other claims and do not distinguish at present between the reliefs claimed in respect of different schemes. Provisions were included in the Finance Act 2004 to get much of this data separately in future. The preliminary data should become available from early 2006 following the returns of income filed in...

Written Answers — Tax Code: Tax Code (7 Dec 2005)

Brian Cowen: The position is that the rate of VAT that applies to a particular good or service is determined by the nature of the good or service, and not by the status of the customer. The VAT rating of goods and services is subject to the requirements of EU VAT law with which Irish VAT law must comply. There is no provision in European VAT law that would allow the application of an exemption from VAT...

Written Answers — Care of the Elderly: Care of the Elderly (8 Dec 2005)

Brian Cowen: The position is that the VAT rating of goods and services is subject to the requirements of EU VAT law with which Irish VAT law must comply. The purchase of a pendant alarm system and its monitoring are subject to the standard rate of 21%. The installation of such a system, where it includes the purchase of such an alarm, is generally subject to the reduced rate of 13.5%. Under the Sixth VAT...

Written Answers — Pension Provisions: Pension Provisions (8 Dec 2005)

Brian Cowen: I am informed by the Revenue Commissioners that there is no general tax pension relieving provisions aimed specifically at employed carers. However, the general tax pension relieving provisions as apply to employees will apply to employed carers. First, an employee who is not in a Revenue approved occupational pension scheme may effect either: (a) a retirement annuity contract; or (b) a...

Written Answers — Decentralisation Programme: Decentralisation Programme (8 Dec 2005)

Brian Cowen: Government's decentralisation programme announced in budget 2004 provides for the transfer of 10,300 Civil Service and public sector posts from Dublin to other locations. Almost all Departments are involved, either wholly or partly. A number of semi-State organisations are also involved in the programme. There are a number of cases in which Civil Service unions and staff are seeking confined...

Written Answers — Tax Collection: Tax Collection (8 Dec 2005)

Brian Cowen: I have been advised by the Revenue Commissioners that a refund of all tax deducted for 2005 in the sum of €546.58 was made by the taxpayer's employer on 11 September 2005 and that the taxpayer has paid no further tax since that date.

Written Answers — Annual Leave Entitlements: Annual Leave Entitlements (8 Dec 2005)

Brian Cowen: Provisions regarding annual leave in the Civil Service are set out in circulars issued by my Department from time to time. The most recent circular was 27/03 issued in 2003, a copy of which I have arranged to be supplied to the Deputy. Minimum legal entitlements regarding annual leave are determined by the Organisation of Working Time Act 1997, which are reflected as appropriate in Civil...

Government-Church Dialogue. (13 Dec 2005)

Brian Cowen: Potholes would be a bit much.

Diplomatic Representations. (13 Dec 2005)

Brian Cowen: Has the Deputy had any contact with them himself?

Fiscal Policy. (13 Dec 2005)

Brian Cowen: As the Deputy will be aware, there is a broad range of factors that determine the effect of changes in interest rates on individual loan repayments. These include, for example, the outstanding loan amount, whether the lending rate is fixed or variable, the length of time over which the increase takes place, the pass-through of interest rate changes to lending rates, the repayment term and the...

Fiscal Policy. (13 Dec 2005)

Brian Cowen: While current levels of credit growth could become a cause for concern were they to continue, I do not believe current levels of indebtedness represent a danger to the economy. In fact, it is to be expected that consumers would seek to make use of historically low interest rate levels. It is also a fact that Ireland has traditionally had low levels of personal debt in comparison to other EU...

Fiscal Policy. (13 Dec 2005)

Brian Cowen: The fact that I am reading my replies testifies to the accuracy with which I have anticipated the supplementaries. This is for information and not to allow the Deputy to joust with me regarding interest rates. It is about putting on the record the facts of the situation, and I have quoted from Central Bank reports.

Fiscal Policy. (13 Dec 2005)

Brian Cowen: We are only now reaching European levels of debt.

Fiscal Policy. (13 Dec 2005)

Brian Cowen: Yes, we are.