Results 2,941-2,960 of 19,445 for speaker:Brian Cowen

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

Brian Cowen: To date the taxpayer has not claimed a refund of deposit interest retention tax, DIRT. The Revenue Commissioners have issued the necessary forms, forms 54D, to the taxpayer for completion. On receipt of the completed forms, the refund will be processed without delay.

Order of Business. (16 Feb 2006)

Brian Cowen: We will not withdraw the Bill.

Order of Business. (16 Feb 2006)

Brian Cowen: For defying the law.

Order of Business. (16 Feb 2006)

Brian Cowen: What about Deputy Higgins's friends? Who funded him for years? There is silence on the Opposition benches for the first time in years.

Order of Business. (16 Feb 2006)

Brian Cowen: Another attempt at humour.

Order of Business. (16 Feb 2006)

Brian Cowen: Deputy O'Keeffe has knowledge of the role of Brutus. Or was that Cassius?

Order of Business. (16 Feb 2006)

Brian Cowen: If I was Deputy O'Keeffe, I would keep quiet about conspiracies.

Order of Business. (16 Feb 2006)

Brian Cowen: The Deputy played the role of Brutus himself a couple of times but it did not work for him.

Written Answers — Tax Code: Tax Code (16 Feb 2006)

Brian Cowen: I have no plans to introduce an income disregard for income tax purposes as proposed by the Deputy. The €100 disregard referred to by the Deputy does not relate to taxation. It is a general principle in the tax code that, as far as possible, income from all sources should be subject to taxation. In line with this principle, the majority of social welfare payments, including contributory and...

Written Answers — Tax Code: Tax Code (16 Feb 2006)

Brian Cowen: I am advised by the Revenue Commissioners that, in the case referred to by the Deputy, stamp duty has been refunded and a cheque for the amount due issued on 13 January 2006, in favour of the person's solicitors.

Written Answers — Decentralisation Programme: Decentralisation Programme (16 Feb 2006)

Brian Cowen: I am advised by the Revenue Commissioners on their decentralisation to Kilrush, County Clare, that the Office of Public Works has identified a suitable property solution in Kilrush to facilitate the accommodation of 50 staff due to decentralise to that location. To date, 43 staff have confirmed acceptances to decentralise to Kilrush. The Revenue Commissioners are continuing to use the central...

Written Answers — Tax Code: Tax Code (16 Feb 2006)

Brian Cowen: I have been advised by the Revenue Commissioners that it appears the person in this case was employed by a sub-contractor. However, he was not registered as an employee of that sub-contractor under PAYE. Nor has the person been issued with a C2 form which would allow payments to be made to him without deduction of relevant contracts tax. In the circumstances it seems that he should have...

Written Answers — Tax Code: Tax Code (16 Feb 2006)

Brian Cowen: I refer the Deputy to my answer to Parliamentary Question No. 367 of 14 February 2006. There are a number of tax reliefs currently available for the construction of certain health facilities, which include capital allowances for private hospitals, convalescent homes, private nursing homes and residential units attached to nursing homes. Various conditions have to be met for these reliefs to...

Written Answers — Alternative Fuels: Alternative Fuels (16 Feb 2006)

Brian Cowen: A relief from mineral oil tax was introduced in the Finance Act 2004 for biofuels produced or used in certain pilot projects. The pilot projects could be for the production of biofuel or for testing the technical viability of biofuel as a motor fuel. The relief was confined to pilot projects approved by the Minister for Finance. Following an invitation to tender from the Department of...

Written Answers — Tax Code: Tax Code (21 Feb 2006)

Brian Cowen: I propose to take Questions Nos. 297 and 312 together. The VAT treatment of goods and services is governed by EU law with which Irish VAT law must comply. European law does not allow for the zero rating or exemption of these fees. Performance fees charged by musical or theatrical performers are therefore liable to VAT at the standard rate of 21%. The VAT Act lists a range of activities that...

Written Answers — Tax Code: Tax Code (21 Feb 2006)

Brian Cowen: I am informed by the Revenue Commissioners that the amount of VAT collected in respect of the sale of school coaches cannot be identified in the overall yield of VAT, as the information furnished on VAT returns does not require this to be identified. On introducing a VAT waiver for schools, educational institutions recognised by the State are exempt from VAT under the EU sixth VAT directive....

Written Answers — Public Sector Pay: Public Sector Pay (21 Feb 2006)

Brian Cowen: I understand that the Deputy is asking about performance-related awards paid to the members of the Garda Síochána. Following recommendations made by the review body on higher remuneration in the public sector, a scheme of performance-related awards was introduced for the deputy commissioner and assistant commissioner ranks in the Garda Síochána. Similar schemes of performance-related...

Written Answers — Departmental Expenditure: Departmental Expenditure (21 Feb 2006)

Brian Cowen: My Department is taking steps to produce a corporate procurement plan for 2006.

Written Answers — Departmental Contracts: Departmental Contracts (21 Feb 2006)

Brian Cowen: I take it that the Deputy is referring to the action taken in respect of contracts within my Department arising from particular aspects of my address to the Dublin Chamber of Commerce on 20 October 2005 on value for money and the peer review process for ICT projects over €5 million announced by the Government on 11 October 2005. I also assume that the particular aspects of my address to...

Written Answers — Tax Code: Tax Code (21 Feb 2006)

Brian Cowen: I have been advised by the Revenue Commissioners that the college for which tuition fees the taxpayer is claiming relief has not been approved by the Minister for Education and Science for the purposes of the relief.