Results 2,761-2,780 of 19,445 for speaker:Brian Cowen

Written Answers — Departmental Agencies: Departmental Agencies (14 Dec 2005)

Brian Cowen: Apart from questions relating to grants and grant-in-aid payments, I have no responsibility for answering parliamentary questions in respect of the Institute for Public Administration and the Economic and Social Research Institute, both of which receive funds from my Department's Vote. There are a number of bodies, such as the Central Bank and Financial Services Authority of Ireland, the...

Written Answers — Tax Code: Tax Code (14 Dec 2005)

Brian Cowen: I am informed by the Revenue Commissioners that there are no specific tax reliefs directed at widows or widowers under the age of 66 years on a non-contributory pension returning to work. However, the following tax credits and bands are available to widowed persons. The values in brackets are those which will apply for 2006 and subsequent years. In the year of bereavement a widowed person may...

Written Answers — Proposed Legislation: Proposed Legislation (14 Dec 2005)

Brian Cowen: Neither I nor the relevant officials in my Department are aware of any such representations.

Written Answers — Tax Code: Tax Code (14 Dec 2005)

Brian Cowen: I am advised by the Revenue Commissioners that Our Lady's Children's Hospital, Crumlin — formerly known as Our Lady's Hospital for Sick Children, Crumlin — holds charitable tax exemption under charity reference number CHY 16735. A full list of bodies which hold charitable tax exemption is available on the Revenue website at www.revenue.ie under publications-lists of bodies and organisations.

Written Answers — Departmental Expenditure: Departmental Expenditure (14 Dec 2005)

Brian Cowen: The allocation for secret service — Vote 12 — for the years in question is set out in a table. It is not the practice to divulge information or explanations relating to expenditure on this Vote. Year Allocation €000's Outturn €000's 1996 660 386 1997 952 499 1998 946 396 1999 933 362 2000 933 385 2001 933 390 2002 900 362 2003...

Written Answers — Tax Code: Tax Code (14 Dec 2005)

Brian Cowen: I am advised by the Revenue Commissioners that it is not possible on the basis of the information supplied by the Deputy to confirm whether the taxpayer in question will be entitled to relief — known as retirement relief — from capital gains tax on the disposal of his entire landholding. Land leased in compliance with the terms of the EU schemes of early retirement from farming is a...

Order of Business. (15 Dec 2005)

Brian Cowen: He is ringing Mr. Richter.

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

Brian Cowen: In my recent budget speech I announced that certain existing capital gains tax, CAT, capital acquisitions tax, CGT, and stamp duty reliefs are being extended to cover the EU single farm payment entitlement. This entitlement will be recognised as a qualifying agricultural asset for the purposes of the CAT agricultural relief qualification test in relation to gifts and inheritances. For CGT...

Written Answers — Air Services: Air Services (15 Dec 2005)

Brian Cowen: I am advised by the Revenue Commissioners that Weston Aerodrome is approved by them in respect of flights to or from other member states of the European Union. Flights to and from EU destinations are permitted provided no third country non-EU goods are carried on board; no stores are carried on board; no passengers who have originated in a non-EU country and who have not been cleared at...

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

Brian Cowen: The following examples show the tax credits and bands available in 2006 in the cases outlined by the Deputy. The examples refer to earners in the PAYE sector and are based on the assumption in each case that the married couple is jointly assessed for tax purposes. Example 1 Single Person Gross Income €26,000 Band Available €32,000 Band Utilised €26,000 Tax€26,000...

Written Answers — Decentralisation Programme: Decentralisation Programme (15 Dec 2005)

Brian Cowen: I refer the Deputy to Question No. 66 of Tuesday last relating to the target of reducing public service employment. No embargo is in place. The Government has followed a policy of reducing public service employment since December 2002 under which the growth in public sector employment has slowed substantially overall and has been reversed in several areas. The Government will continue to...

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

Brian Cowen: Following on my recent budget some 740,000 workers in Ireland will not have to pay income tax on their earnings in 2006. The threshold for entry into the income tax net will be €15,600 per annum for a single person, €27,600 for a married one-income family with two children and €31,200 for a married two income family with two children. The new child-minding relief I announced in my...

Written Answers — Financial Services Regulation: Financial Services Regulation (15 Dec 2005)

Brian Cowen: Section 32 of the Criminal Justice Act 1994 requires financial institutions to take reasonable measures to identify their customers. Recommended procedures for the implementation of this provision are set out in guidance notes issued under the aegis of the money laundering steering committee, which is chaired by the Department of Finance and includes representatives of financial services...

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

Brian Cowen: I have been advised by the Revenue Commissioners that the correct date of cessation has been updated on the taxpayer's record and a letter issued to the taxpayer on 13 December 2005 confirming this. As all other information on the P45 was correct, it is not necessary for the person's previous employer to issue an amended P45.

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

Brian Cowen: I have been advised by the Revenue Commissioners that there has not been a refusal to refund DIRT in this case. They have confirmed to me that on 18 May 1999 a refund of DIRT of €104.59 was made for the tax year 1998-99. In April 2005, a further claim for a refund was submitted for that year for an additional amount of €103.47. They accordingly advised the taxpayer that a refund was to...

Written Answers — Child Care Services: Child Care Services (15 Dec 2005)

Brian Cowen: The administration and payment of the early child care supplement, which I announced in budget 2006, will be carried out on an agency basis by the Department of Social and Family Affairs. The first payment, covering the second quarter of 2006, will be made in mid-2006. In order to bring greater coherence to the sector, the Government has decided to establish an office of the Minister for...

Written Answers — Departmental Programmes: Departmental Programmes (15 Dec 2005)

Brian Cowen: The aim of this unique EU programme is to promote reconciliation and help to build a more peaceful and stable society in Northern Ireland and the six southern Border counties: Donegal, Sligo, Leitrim, Cavan, Monaghan and Louth. Because of the valuable role the Peace II programme is playing in this region, the Irish and British Governments successfully sought an extension to the programme...

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

Brian Cowen: The threshold for inheritance tax between brothers and sisters is the group B threshold, which was €46,673 for the year 2005. The group thresholds are indexed annually by reference to the consumer price index. Any other gifts-inheritances received by the beneficiary from within the same group B threshold — that is, from uncles, aunts, brothers, sisters or grandparents — since 5 December...

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

Brian Cowen: I am advised by the Revenue Commissioners that a married couple living together is deemed to have elected for joint assessment commencing with the year following the year of marriage. However, notwithstanding this, either spouse may elect to be taxed either: (a) as if the marriage had not taken place — i.e. to be taxed as single individuals); or (b) under separate assessment — that is,...

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

Brian Cowen: The tax liability in the scenarios outlined by the Deputy will be as follows: Scenario 1 — Tax liability for 2006 of a married couple, the main earner having PAYE income of €41,000, and the spouse with non-PAYE income of €10,000 and a further €10,000 from minding three children in the couple's own home.1 Total joint income of couple€61,000 Less exempt childminding income€10,000...