Results 2,901-2,920 of 19,445 for speaker:Brian Cowen

Written Answers — Tax Code: Tax Code (8 Feb 2006)

Brian Cowen: I am informed by the Revenue Commissioners that the cost to the Exchequer of tax relief allowed for mortgage interest relief under the tax relief at source, TRS, system in each of the years 2002 to 2005 inclusive is: Tax Year Cost € million â'¬ million 2002 192.8 2003 220.7 2004 231.5 2005 279.0 The position is that section 244 of the Taxes...

Written Answers — Tax Code: Tax Code (8 Feb 2006)

Brian Cowen: I am informed by the Revenue Commissioners that the cost to the Exchequer of tax relief allowed for medical insurance premia in the tax relief at source, TRS, system in each of the years 2002 to 2005 inclusive is: Tax Year Cost â'¬ million 2002 161.7 2003 190.6 2004 218.2 2005 229.6

Written Answers — Tax Code: Tax Code (8 Feb 2006)

Brian Cowen: The Finance Act 2001 introduced income tax relief for trade union subscriptions paid to specified trade unions for 2001 and subsequent years. The relief was introduced in recognition of the role played by the trade union movement in Irish society. As the Deputy will be aware, I announced in Budget Statement 2006 that the standard rated tax allowance in respect of subscriptions paid by members...

Written Answers — Tax Code: Tax Code (8 Feb 2006)

Brian Cowen: I am informed by the Revenue Commissioners that the most recent year for which complete information on tax relief is available in respect of local authority service charges is for the income tax year 2002. In that year an estimated number of 124,900 claimants availed of the tax relief for the service charges at an estimated cost to the Exchequer of €5.2 million. Relief for service charges...

Written Answers — Tax Code: Tax Code (8 Feb 2006)

Brian Cowen: I have been advised by the Revenue Commissioners that, under section 469 of the Taxes Consolidation Act 1997, tax relief is allowable on medical expenses incurred outside the State from a practitioner who is entitled to practice medicine under the laws of the country in which the care was provided. The Revenue Commissioners will issue a health expenses relief claim form Med 1 to the taxpayer...

Written Answers — Tax Code: Tax Code (8 Feb 2006)

Brian Cowen: I am informed by the Revenue Commissioners that section 195 of the Taxes Consolidation Act 1997 exempts from income tax certain earnings of writers, composers and artists. Specifically, the exemption applies to the profits from the writing, composition or execution of an artistic work that has been determined by the Revenue Commissioners to be original and creative and as having cultural or...

Written Answers — Tax Clearance Certificates: Tax Clearance Certificates (8 Feb 2006)

Brian Cowen: I have been advised by the Revenue Commissioners that a certificate of tax credits and standard rate cut-off point will issue to this person's employer shortly. The Revenue Commissioners have been in contact with her employer to advise of her correct tax credits and standard rate band entitlements. Any tax that was over-deducted as a result of her being taxed on the emergency basis will be...

Written Answers — Local Authority Funding: Local Authority Funding (9 Feb 2006)

Brian Cowen: The application of rates is a matter for each individual local authority in accordance with the statutory framework. However, the Valuation Act 2001 already contains provisions which, subject to certain conditions, address the issue raised by the Deputy. The relevant provisions may be found at section 16 of Schedule 4 to the Act. If a charitable organisation, as defined in the Act, occupies...

Written Answers — Tax Code: Tax Code (9 Feb 2006)

Brian Cowen: I assume that the question concerns the implications of unifying into one rate of mineral oil tax the present two-tier rate structure for diesel and converting the existing low rate regime into a repayment system. Such a system would not rely on colour or chemical marking of diesel fuel. Diesel is currently taxed at €368.05 per 1,000 litres in respect of auto use and at a lower rate of...

Written Answers — Tax Code: Tax Code (9 Feb 2006)

Brian Cowen: It is not clear from the Deputy's question whether the standing charge referred to is in respect of commercial or domestic refuse service. As regards a charge by a local authority for commercial refuse, I am informed by the Revenue Commissioners that such a charge would, if laid out for the purposes of the business, qualify as a business expenses in arriving at taxable business profits. As...

Written Answers — Tax Code: Tax Code (9 Feb 2006)

Brian Cowen: For the purpose of gift and inheritance tax, the relationship between the person who provided the gift or inheritance, who is the disponer, and the person who received the gift or inheritance, who is the beneficiary, determines the maximum tax-free threshold — known as the group threshold. Three group thresholds exist, which are indexed annually by reference to the consumer price index. The...

Written Answers — Decentralisation Programme: Decentralisation Programme (9 Feb 2006)

Brian Cowen: In its report to Government in November 2004 the decentralisation implementation group, DIG, identified 15 organisations and offices as early movers. This involved 21 projects, 20 locations, nearly 3,500 jobs and the transfer of eight headquarters. The report contained a schedule showing indicative construction start and completion dates for the procurement of office accommodation in the new...

Written Answers — Tax Code: Tax Code (9 Feb 2006)

Brian Cowen: Section 33 of Finance Act 1999 amended section 118 of the Taxes Consolidation Act 1997 to exempt from income tax the benefit-in-kind arising from the provision of an annual or monthly bus or train pass by an employer to an employee or director. The exemption applied in respect of a bus/train pass issued in respect of a scheduled licensed passenger transport service, that is, CIE — or any of...

Written Answers — Commuter Ticket Schemes: Commuter Ticket Schemes (9 Feb 2006)

Brian Cowen: I am informed by the Revenue Commissioners that the position on travel tickets is that where an employer provides an employee with an annual or monthly bus or train pass, the cost of such a pass is not taxable. In addition, where an employee foregoes salary, and such salary foregone is used by the employee to purchase an annual or monthly bus or train pass, then the salary foregone is not...

Written Answers — Civil Service Travel Scheme: Civil Service Travel Scheme (9 Feb 2006)

Brian Cowen: My Department operates the Civil Service travel pass scheme as outlined in the Department of Finance circular 50/2001. In order to participate in the scheme an employee must be employed on a permanent or probationary basis on the date of application. In addition employees employed under fixed-term contract are eligible to join the scheme. The scheme operates on a 12 month basis from 1 January...

Written Answers — Motor Vehicle Registration: Motor Vehicle Registration (14 Feb 2006)

Brian Cowen: I propose to take Questions Nos. 337 and 347 together. I am advised by the Revenue Commissioners that under section 135 of the Finance Act 1992 a vehicle, which is temporarily brought into the State by someone whose normal residence is outside of Ireland, may be exempted from the normal requirement to be registered. Regulation 5(1) of the Temporary Exemption from Registration of Vehicles...

Written Answers — Child Care Services: Child Care Services (14 Feb 2006)

Brian Cowen: The European Regional Development Funds, commitment of €4.36 million for the tourism measure for 2005 was the only reallocation made to the faster spending child care measure within the BMW operational programme. This action was necessary to minimise the risk of loss of these funds by the application of the automatic decommitment rules for Structural Funds set out in Article 31 of...

Written Answers — Tax Code: Tax Code (14 Feb 2006)

Brian Cowen: Generally speaking, the tax system treats members of cohabiting couples as separate and unconnected individuals. Each partner is a separate entity for tax purposes, therefore, tax credits, tax bands and tax reliefs cannot be transferred from one partner to the other. There are no special favourable tax arrangements for cohabiting couples with dependent children. The working group examining...

Written Answers — Tax Code: Tax Code (14 Feb 2006)

Brian Cowen: I have been informed by the Revenue Commissioners that a signed affidavit was issued to the solicitors in this case on 8 February 2006. I have also been informed by the Revenue Commissioners that there are no outstanding issues in this case as far as they are concerned.

Written Answers — Motor Vehicle Registration: Motor Vehicle Registration (14 Feb 2006)

Brian Cowen: The Deputy will be aware that responsibility for road tax, car insurance, national car test or driver testing does not lie with my Department. My reply, therefore, is in respect of vehicle registration tax only. I am advised by the Revenue Commissioners that the information available in this regard refers to the number of cars, new and used, imported into Ireland and registered within the...