Results 2,841-2,860 of 19,445 for speaker:Brian Cowen

Written Answers — Tax Code: Tax Code (25 Jan 2006)

Brian Cowen: I am informed by the Revenue Commissioners that the numbers of income earners availing of the home carer tax credit in each of the years 2003, 2004 and 2005 are estimated as follows: Taxpayers availing of the home carer tax credit Tax Year 2002 2004 2005 Numbers availing 104,200 104,000 104,100 These figures are provisional and subject to revision.

Written Answers — Coroners Service: Coroners Service (25 Jan 2006)

Brian Cowen: The State Laboratory received samples on 19 October 2005 from Beaumont Hospital in respect of the case in question. The toxicology test report was forwarded to both the coroner and pathologist concerned on 24 November 2005.

Written Answers — Tax Collection: Tax Collection (26 Jan 2006)

Brian Cowen: I have been advised by the Revenue Commissioners that the income tax affairs of the taxpayer are up to date. A PAYE balancing statement for 2005 will issue shortly showing that the correct tax deductions have been made for that tax year. A revised certificate of tax credits for 2006 will also issue shortly which will include the correct amount of lone parents allowance assessable up to...

Written Answers — Tax Code: Tax Code (26 Jan 2006)

Brian Cowen: The childminding relief I introduced in budget 2006 allows an individual to mind up to three children in the minder's own home, without paying tax, PRSI or levies on the childminding earnings received, provided the amount is not more than €10,000 per annum. If childminding income exceeds €10,000, the total amount will be taxable, as normal, under self-assessment. The new scheme is not a...

Written Answers — Tax Code: Tax Code (26 Jan 2006)

Brian Cowen: I am informed by the Revenue Commissioners that the relevant information available is an estimated breakdown by county of all companies approved for the business expansion scheme from April 1997. Corresponding information relating to companies approved for earlier years is not available, nor is a distinction between start up companies and existing companies. The information available is as...

Written Answers — Tax Code: Tax Code (26 Jan 2006)

Brian Cowen: I have been advised by the Revenue Commissioners that the taxpayer may claim one parent family allowance. The relevant claim form OP1 has issued to the taxpayer and should be submitted with his annual tax return.

Written Answers — Insurance Policies: Insurance Policies (26 Jan 2006)

Brian Cowen: The protection or cover afforded to a consumer by an insurance policy will be determined by the terms and conditions of that policy and I would strongly encourage every consumer to read the terms and conditions of all insurance policies. The terms and conditions of a particular insurance policy in respect of credit card usage will determine whether or not the age of the cardholder is relevant...

Seanad: Appropriation Act 2005: Statements. (26 Jan 2006)

Brian Cowen: I am pleased to be here today to resume discussions on the Appropriation Act 2005. As the House is aware, the Bill was enacted in December 2005, giving statutory effect to voted expenditure for 2005. At the outset, I would like to brief the House in similar terms to those which I briefed the Dáil yesterday in respect of the issue of capital carryover from 2005 to 2006 for the Vote of the...

Written Answers — Car Imports: Car Imports (31 Jan 2006)

Brian Cowen: I am advised by the Revenue Commissioners that as a general rule all vehicles imported permanently into the State must register for VRT purposes within 24 hours of arrival. This rule applies equally to vehicles imported by EU and non-EU persons. However, section 135(a) of the Finance Act 1992 permits a European or other foreign registered vehicle which is temporarily brought into the State by...

Written Answers — Tax Yield: Tax Yield (31 Jan 2006)

Brian Cowen: The following table sets out the net yield from DIRT collected from 1997 to 2005: Year â'¬m 1997 187.6 1998 238.7 1999 161.2 2000 386.0* 2001 228.0 2002 206.0 2003 153.0 2004 144.0 2005 165.7# *The figure quoted for 2000 includes €215.7 million which was a result of the DIRT look-back audits. #Provisional. The amount of DIRT due to be paid each...

Written Answers — Tax Certificates: Tax Certificates (31 Jan 2006)

Brian Cowen: I am advised by the Revenue Commissioners that, each year, employers are requested to inform Revenue of the number of blank P60s they require. These forms are distributed in late November or early December. No delays were experienced in that regard in 2005. Employers who do not notify Revenue of their P60 requirements following the initial invitation to do so can receive the forms...

Written Answers — Tax Code: Tax Code (31 Jan 2006)

Brian Cowen: I propose to take Questions Nos. 358 to 360, inclusive, together. The childminding relief I introduced in budget 2006 allows an individual to mind up to three children in the minder's own home, without paying tax, PRSI or levies on the childminding earnings received, provided the amount is not more than €10,000 per annum. If childminding income exceeds €10,000, the total amount will be...

Written Answers — Tax Certificates: Tax Certificates (31 Jan 2006)

Brian Cowen: I have been advised by the Revenue Commissioners that a form P45 was issued to the taxpayer by her former employer on 25 January 2006.

Written Answers — Tax Code: Tax Code (31 Jan 2006)

Brian Cowen: Certain foster care payments are exempt by virtue of section 192B of the Taxes Consolidation Act 1997. This measure was introduced by section 11 of the Finance Act 2005 and applies with effect from 1 January 2005. The provision exempts from income tax, payments made by the Health Service Executive to a carer in respect of the care of foster children. Under the legislation, "carer" means an...

Written Answers — Departmental Payments: Departmental Payments (31 Jan 2006)

Brian Cowen: The total interest paid by my Department on all relevant payments in 2004, the last year for which audited accounts are available, was €196.05, at a rate of 9% per annum. I am satisfied that transactions that comply with the relevant payment criteria are generally paid promptly.

Written Answers — Tax Collection: Tax Collection (31 Jan 2006)

Brian Cowen: I am advised by the Revenue Commissioners that the value of interest payments made by them in respect of repayments of tax for each of the three years 2003, 2004 and 2005 is as follows: 2003 2004 2005 â'¬33.1m â'¬19.8m â'¬8m The 2003 figures are not comparable with subsequent years because of changes which came into effect in that year....

Written Answers — Tax Code: Tax Code (31 Jan 2006)

Brian Cowen: The position is that home care services provided directly by the Health Service Executive, HSE, do not generally come within the scope of VAT, as public bodies are not regarded as taxable persons. This means that they do not charge VAT on the services they provide and cannot recover VAT incurred on their input costs. The package of services aimed at older people, announced by the Tánaiste in...

Written Answers — Tax Code: Tax Code (31 Jan 2006)

Brian Cowen: The current tax relief for waste service charges is provided by granting relief at the standard rate to taxpayers in respect of the charges they have paid in the previous year. Where a fixed annual charge applies, the full payment qualifies for tax relief, provided it has been paid on time. Where a variable charge is applied for refuse collection, based on a weight or volume, the tax relief...

Leaders' Questions. (1 Feb 2006)

Brian Cowen: Will someone sound the bugle and get us out of here? It is time to leave.

Leaders' Questions. (1 Feb 2006)

Brian Cowen: Deputy Sargent will continue to lead his motley crew.