Results 2,921-2,940 of 19,445 for speaker:Brian Cowen

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

Brian Cowen: As the Deputy is aware, responsibility for road tax and insurance obligations do not lie with my Department. My reply is therefore only in respect of vehicle registration and vehicle registration tax. In order to fully answer the Deputy's question, it is helpful to outline the legislative nature of vehicle registration tax, and the conditions governing its administration and enforcement by...

Written Answers — Decentralisation Programme: Decentralisation Programme (14 Feb 2006)

Brian Cowen: I propose to take Questions Nos. 348 and 349 together. In 2004 my Department requested each Secretary General or head of office to discuss the question of decentralisation with his or her senior officers at assistant secretary level. In total, up to 60 posts at this level are due to relocate under the decentralisation programme. The decentralisation implementation group reported in September...

Written Answers — Decentralisation Programme: Decentralisation Programme (14 Feb 2006)

Brian Cowen: Up to 70 posts at Secretary General, assistant secretary and equivalent levels are due to be decentralised under the Government's decentralisation programme, including nine posts at Secretary General level. Since the announcement of the programme, vacancies at this level, including those at Secretary General level, are being filled by the top level appointments committee, TLAC, on the basis...

Written Answers — Pension Provisions: Pension Provisions (14 Feb 2006)

Brian Cowen: I propose to take Questions Nos. 351 and 352 together. The Deputy is referring to the system of pension "integration" or "co-ordination" for public servants. This is an arrangement under which the pension entitlements of public servants on full PRSI are limited to take account of the fact that these public servants have both a social welfare pension and an occupational pension from a public...

Written Answers — Pension Provisions: Pension Provisions (14 Feb 2006)

Brian Cowen: I understand PRSI relief is only available for employees who pay pension contributions to occupational pension schemes, retirement annuity contracts, or personal retirement savings accounts. Relief is not available to the self-employed. PRSI is first and foremost a matter for the Minister for Social, Community and Family Affairs.

Written Answers — Disabled Drivers: Disabled Drivers (14 Feb 2006)

Brian Cowen: I have been informed by the Revenue Commissioners that they do not have any record of an application by the relevant person under the disabled drivers and disabled passengers (tax concessions) scheme. Therefore, I presume the Deputy is referring to the preliminary application process for a primary medical certificate under the scheme. This certificate is issued by the senior medical officer...

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

Brian Cowen: I have been advised by the Revenue Commissioners that a form P21 balancing statement for 2005 issued to the taxpayer on 8 February 2006.

Written Answers — Decentralisation Programme: Decentralisation Programme (14 Feb 2006)

Brian Cowen: I am advised by the Revenue Commissioners that there were 151 posts in Ennis prior to the announcement of the current decentralisation programme. The decentralisation programme for the civil and public service announced by the Government in December 2003 required Revenue to establish new offices in Newcastle West, Listowel and Kilrush. In giving effect to the Government's decision on...

Written Answers — Economic and Monetary Union: Economic and Monetary Union (14 Feb 2006)

Brian Cowen: I propose to take Questions Nos. 357 and 358 together. As set out in the annual reports of the Central Bank and Financial Services Authority of Ireland, the bank has restructured its foreign reserves portfolio significantly since EMU. Following the adoption of the single currency, the euro area as a whole, rather than individual participating member states such as Ireland, required external...

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

Brian Cowen: I am informed by the Revenue Commissioners that although an individual may be a qualifying individual and may have taken up a qualifying employment, the Revenue job assist allowance will not be available where the qualifying individual, or his or her employer, is benefiting or has benefited under an "employment scheme" in respect of that qualifying employment. An "employment scheme" is...

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

Brian Cowen: The 2% levy is a stamp duty that is charged on most non-life insurance premiums and is part of the normal stamp duty system. The exceptions are re-insurance, voluntary health insurance, marine, aviation and transit insurance and export credit insurance. The purpose of the non-life levy is to broaden the stamp duty base while maintaining low direct tax rates. It is a modest charge compared...

Written Answers — Public Service Pay: Public Service Pay (14 Feb 2006)

Brian Cowen: Following recommendations made by the Review Body on Higher Remuneration in the Public Sector, schemes of performance-related awards were introduced for the levels of deputy secretary and assistant secretary in the Civil Service, the deputy commissioner and assistant commissioner ranks in the Garda Síochána and the ranks of brigadier general and major general in the Defence Forces. The...

Written Answers — Proposed Legislation: Proposed Legislation (14 Feb 2006)

Brian Cowen: The European Commission has the right to initiate legislation in this area and has not proposed the introduction of such an amendment. The Government will consider all proposals brought forward by the European Commission and the Presidency to amend the draft regulation. The Government supports the introduction of the draft regulation to provide for the establishment of European groupings of...

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

Brian Cowen: I will outline the current position on time limits for claiming repayments of tax. In the Finance Bill 2003, the then Minister for Finance examined the question of the entitlement of taxpayers to repayments of tax and interest with a view to introducing, in so far as practicable, a uniform scheme which was fair and reasonable for taxpayers and which took into account the position of the...

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

Brian Cowen: A number of tax reliefs are available for the construction of certain health facilities, including capital allowances for private hospitals, convalescent homes, private nursing homes and residential units attached to nursing homes. Various conditions have to be met for the reliefs to apply. In general, there are no reliefs available for health centres but a health centre which is located in a...

Written Answers — Tax Code: Tax Code (15 Feb 2006)

Brian Cowen: The application of VAT in these cases is governed by EU law. This requires that private providers of home care services must charge VAT at the appropriate rate of up to 21%. My Department is actively examining, in consultation with the Department of Health and Children, the scope within the relevant EU directives to exempt the provision of such services from VAT in the future.

Written Answers — Local Authority Staff: Local Authority Staff (15 Feb 2006)

Brian Cowen: In so far as the transfer of local authority staff into the Civil Service is concerned, there are as yet no formal arrangements in place. A staff member of a local authority where suitably qualified may, however, apply to compete in all open recruitment competitions for posts in the Civil Service. In the second report of the decentralisation implementation group published in July 2004, it was...

Written Answers — Tax Code: Tax Code (15 Feb 2006)

Brian Cowen: As with most other income, interest on savings is subject to tax. With effect from 6 April 1986, DIRT has been deducted at source from interest paid or credited on accounts with licensed banks, building societies and the Post Office Savings Bank. A similar obligation has since been extended in certain circumstances to credit unions. This retention tax was introduced in the 1986 budget as the...

Written Answers — Tax Collection: Tax Collection (15 Feb 2006)

Brian Cowen: I am informed by the Revenue Commissioners that the following table gives the statistics requested for the period from 1 January 2005 to 10 February 2006. Number of balancing statements issued between 1/1/2005 and 10/02/2006. 1/1/2005-31/12/2005: 530,274 Number of requests that have resulted in a repayment of tax. 1/1/2005-31/12/2005: 386,131 (1)The average amount repaid by...

Written Answers — National Lottery Funding: National Lottery Funding (15 Feb 2006)

Brian Cowen: Under section 5 of the National Lottery Act 1986, the surplus from the national lottery may be used for sport and other recreation; national culture, including the Irish language; arts, within the meaning of the Arts Act 1951; health of the community; and for such other purposes as the Government may determine. The following additional categories have been so determined: youth, welfare,...