Results 261-280 of 19,445 for speaker:Brian Cowen

Written Answers — National Development Plan: National Development Plan (23 Nov 2004)

Brian Cowen: The national development plan consists of seven operational programmes, three national economic and social infrastructure operational programmes, productive sector operational programmes, and the employment and human resource development operational programmes, two regional operational programmes, a joint programme with Northern Ireland, PEACE II operational programme and a technical...

Written Answers — Disabled Drivers: Disabled Drivers (23 Nov 2004)

Brian Cowen: In the report of the interdepartmental review group, established to examine the operation of the disabled drivers and disabled passengers tax concessions scheme, reference was made to a move away from qualification for the scheme being determined by specified medical criteria in favour of an approach addressing mobility difficulties. However, the report also stated that on the basis of...

Written Answers — Tax Code: Tax Code (23 Nov 2004)

Brian Cowen: Stamp duty is a significant contributor to the Exchequer which helps to fund Government spending on public services such as health and education. Stamp duty receipts also allow for a broader tax base than would otherwise be possible. All owner-occupiers are generally exempt from stamp duty on new houses where the property is 125 sq. m. or less. First-time buyers are also exempt from stamp...

Written Answers — Price Inflation: Price Inflation (23 Nov 2004)

Brian Cowen: The director general of the Central Statistics Office has sole responsibility for and is independent in deciding the statistical methodology and professional standards to be used in compiling the consumer price index. The latest consumer price index release shows that the annual rate of inflation in October was 2.7%. As a result, inflation has averaged just 2.1% in the first ten months of...

Written Answers — Social Insurance: Social Insurance (23 Nov 2004)

Brian Cowen: The extent to which the annual income of the social insurance fund is not required to meet benefit payments and administration costs in that year represents the annual surplus of the fund. The annual income and expenditure on the social insurance fund in the period from 2001 to 2003 is set out in the following table. SIF Income — M % Increase on previous year SIF...

Seanad: Book of Estimates 2005: Statements. (24 Nov 2004)

Brian Cowen: I am delighted to have this opportunity to outline to Seanad Éireann the Government's public spending plans as set out in the 2005 Estimates. In my budget next week I will set out the full details of the Government's economic and fiscal strategy for 2005, including further spending measures and taxation. In framing the 2005 Estimates the Government was conscious that the funds being spent...

Written Answers — Disabled Drivers: Disabled Drivers (26 Jan 2005)

Brian Cowen: The Department of Finance together with the Department of Health and Children, is currently reconstituting the medical board of appeal for the disabled drivers and disabled passengers — tax concessions — scheme. Progress has been made and it is expected that the new arrangements will be put in place over the coming weeks. Staffing and administration of the board are also being addressed...

Written Answers — Tax Code: Tax Code (26 Jan 2005)

Brian Cowen: As the Deputy will be aware, I changed the stamp duty rates for first-time owner-occupiers of second-hand property in the 2005 budget, which was announced on 1 December 2004. The table below outlines the old rates which were applicable up to 1 December 2004 as well as the new rates as applicable on or after 2 December 2004. It also shows relevant information available regarding the number of...

Written Answers — Tax Code: Tax Code (26 Jan 2005)

Brian Cowen: The position is that charities and non-profit groups are exempt from VAT under the EU Sixth VAT Directive with which Irish law must comply. This means that such organisations do not charge VAT on the goods and services they provide and cannot recover VAT incurred on their input costs. Essentially, only VAT registered businesses which charge VAT are able to recover VAT. There is no provision...

Written Answers — Tax Code: Tax Code (26 Jan 2005)

Brian Cowen: The issue of paying family income supplement through the tax system was considered in late 2002 by a working group established under the Programme for Prosperity and Fairness to examine the role which refundable tax credits can play in the tax and welfare system. The group was made up of representatives of the social partners and was chaired by my Department. A perception existed at the time...

Written Answers — Tax Code: Tax Code (26 Jan 2005)

Brian Cowen: I am advised by the Revenue Commissioners that they have written to the person concerned requesting details of all employments, any other sources of income and P60 forms. When the information requested is received, Revenue will review the person's tax credits and ensure that the taxpayer is subject to the correct tax deduction. Any overpayment of tax for earlier years will be refunded.

Written Answers — Tax Code: Tax Code (26 Jan 2005)

Brian Cowen: Government policy in the housing market has focused, among other things, on improving supply thereby assisting home ownership particularly for first-time buyers. In this context, the years 2002 and 2003 were the eighth and ninth successive years of record housing output with 57,695 and 68,819 completions, respectively. This positive trend in supply has continued into 2004, with statistics for...

Written Answers — Social Inclusion: Social Inclusion (26 Jan 2005)

Brian Cowen: The Government will spend a multiple of this small surplus amount on social inclusion in 2005. Over €12 billion will be spent on social welfare measures, including increases in old age pensions, unemployment benefit and child benefit — 8% more than in 2004. Some €2.8 billion has been allocated for health, education and accommodation services for those with an intellectual or physical...

Written Answers — Tax Code: Tax Code (26 Jan 2005)

Brian Cowen: Tax relief for mortgage interest and health insurance already operate in effect as refundable tax credits as the relief is given at source to all, irrespective of tax liability. As for the costs of introducing refundable credits generally, this depends on the particular expenditure involved, the liability of individual taxpayers and the impact on economic behaviour of changing to a refundable...

Written Answers — Tax Code: Tax Code (26 Jan 2005)

Brian Cowen: The current tax relief for waste service charges is provided by granting a relief to taxpayers based on the charges they have paid to local authorities and private operators in the previous year, provided of course that they have actually paid the relevant amount and on time. I appreciate the thrust of the various points raised by the Deputy. There are, however, a number of factors which...

Written Answers — Companies Register: Companies Register (26 Jan 2005)

Brian Cowen: The position regarding residues, either lands or other assets, belonging to companies which are struck off the Register of Companies under company law is that such residues become the property of the State under section 28(2)(a) of the State Property Act 1954. More than 5,000 companies have been struck off the register per annum in recent times. The cost of establishing and maintaining an...

Written Answers — Regulation of Gambling: Regulation of Gambling (26 Jan 2005)

Brian Cowen: I propose to take Questions Nos. 349 to 351, inclusive, together. Regarding the growth of betting by phone and the Internet, I refer the Deputy to my previous reply of 30 November 2004 on this matter. There is a limit to what can be achieved in tax legislation and this is particularly the case when considering the problem of excessive gambling.

Written Answers — Cross-Border Funding: Cross-Border Funding (26 Jan 2005)

Brian Cowen: The INTERREG IIIA, Ireland-Northern Ireland programme, is managed by the special EU programmes body, SEUPB, one of six North-South implementation bodies set up under strand II of the Good Friday Agreement. The SEUPB has informed me that the group in question was part of a consortium that applied for funding under the INTERREG IIIA Ireland-Northern Ireland programme on 22 January 2004 under...

Written Answers — Tax Collection: Tax Collection (26 Jan 2005)

Brian Cowen: The Minister for the Environment, Heritage and Local Government is responsible in Government for national waste management policy. The position as I understand it is that local authorities are obliged to collect or arrange for the collection of household waste within their functional areas. However, this obligation does not apply in certain circumstances, including where an adequate waste...

Written Answers — Tax Code: Tax Code (26 Jan 2005)

Brian Cowen: I do not accept the Deputy's assertion that there is unfair discrimination in the situation outlined in his question. While the couples may have the same income, they are not in the same situation. The difference in treatment between married one income and married two income couples with regard to the standard rate band arises as part of the policy of band widening which was commenced in...