Results 3,201-3,220 of 19,445 for speaker:Brian Cowen

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

Brian Cowen: I am advised by the Revenue Commissioners that the person concerned does not meet the qualifying conditions for owner-occupier relief in the rural renewal scheme. To obtain owner-occupier relief, a person must satisfy the condition that the expenditure on which relief is claimed must relate to a house situated within the "qualifying rural area" as defined in section 372L(1)(a) of the Taxes...

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

Brian Cowen: The rate of stamp duty on residential property is dependent on the status of the buyer — first-time buyer or owner occupier — and whether the property is new or second-hand. Stamp duty is chargeable on the purchase of residential properties greater than or equal to €127,001. There are exemptions available for first-time buyers and owner occupiers. First-time buyers can purchase...

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

Brian Cowen: A person who holds a credit card account with a credit card provider pays stamp duty on that credit card account once for each 12-month period ending on 1 April each year. Where a person cancels a credit card account within a 12-month period, he or she pays the charge at the time of cancellation. This means that, in respect of any credit card account, an individual will only pay once for the...

Written Answers — Job Creation: Job Creation (9 Mar 2006)

Brian Cowen: I would refer the Deputy to replies he received to previous questions on this matter. In particular, I would draw his attention to Questions Nos. 354 and 355 dated 2 November 2005, Question No. 147 on 7 February 2006, together with my reply to Question No. 110 of 28 February 2006. The role of my Department is to assist in achieving the Government's priorities, including those priorities...

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

Brian Cowen: I have been informed by the Revenue Commissioners that there are no special exemptions from stamp duty in respect of the purchase of a second-hand house in the circumstances outlined by the Deputy. In the case of the purchase of a second-hand house by a first time purchaser, there is an exempt threshold of €317,500 and reduced rates up to €635,000. A person who previously, either...

Written Answers — Official Engagements: Official Engagements (9 Mar 2006)

Brian Cowen: I will be visiting Australia for St Patrick's Day, visiting the cities of Sydney, Canberra and Brisbane. The Australian market is extremely important to Ireland due to its substantial industry and consumer base. In recent years, significant inroads have been made into the Australian market by indigenous Irish software companies. Overall trade figures have also increased, with exports from...

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

Brian Cowen: The issue of a P21, balancing statement, is a matter for the Revenue Commissioners. I have been informed by Revenue that it issued a P21 to the person concerned on 21 October 2005 in respect of the 2004 tax year. It received a further request for a P21 for the same year on 13 February 2006 and a duplicate will shortly issue together with a form P21 for the year 2005.

Written Answers — Disabled Drivers: Disabled Drivers (21 Mar 2006)

Brian Cowen: I understand that the appeal referred to by the Deputy is an appeal to the disabled drivers medical board of appeal in connection with a refusal of a primary medical certificate, necessary for qualification for the tax exemptions under the disabled drivers and disabled passengers (tax concessions) scheme. The medical board of appeal is independent in its functions. Queries in respect of the...

Written Answers — Regional Development: Regional Development (21 Mar 2006)

Brian Cowen: I take it that the group of Ministers to which the Deputy is referring is the group which was established in 1997 by the previous Government to perform a specific task. It was established to facilitate regular contact between the then Minister of State with special responsibility for rural development and ministerial colleagues from the west on matters of concern to the Western Development...

Written Answers — Flexible Work Practices: Flexible Work Practices (21 Mar 2006)

Brian Cowen: I assume the Deputy is referring to the term time arrangements that apply in the Civil Service and in certain parts of the public service. In replying, I will refer to the arrangements in the Civil Service for which I have direct responsibility. In December 2000, term time was introduced as a pilot scheme for all civil servants covered by the conciliation and arbitration scheme and provided...

Written Answers — Tax Collection: Tax Collection (21 Mar 2006)

Brian Cowen: I have been advised by the Revenue Commissioners that the person has not paid any income tax on his pensions because his income has been below the relevant exemption limits. He has consequently not been in contact with Revenue for many years. However, deposit interest retention tax was deducted from interest which he and his wife received on their investment income. Owing to their age and...

Written Answers — Motor Vehicle Registration: Motor Vehicle Registration (21 Mar 2006)

Brian Cowen: With regard to car registration regulations, the Revenue Commissioners are the vehicle registration authority in the State. I am advised by the Revenue Commissioners that the owner-driver of a vehicle is responsible for ensuring that his-her vehicle registration plates comply with the law and it is an offence under section 139(1)(b) of the Finance Act 1992 to be in possession of a vehicle...

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

Brian Cowen: The position is that the VAT rating of goods and services is subject to the requirements of EU VAT law with which Irish VAT law must comply. Member states are only able to apply the reduced VAT rate to those goods and services which are listed under annex H of the EU Sixth VAT Directive. As the service referred to by the Deputy is not listed under annex H, it would not be possible to apply...

Written Answers — Liquor Licensing Laws: Liquor Licensing Laws (21 Mar 2006)

Brian Cowen: I am informed by the Revenue Commissioners that the comprehensive and up-to-date list of all premises licensed to sell intoxicating liquor by retail in Cork City and County, as held by the Revenue Commissioners on 9 March 2006, comprises a total of 1,782 licences. A copy of the list, which exceeds 90 pages, is being forwarded to the Deputy.

Written Answers — Motor Vehicle Registration: Motor Vehicle Registration (21 Mar 2006)

Brian Cowen: I am advised by the Revenue Commissioners that an on-line vehicle registration tax system is available since November 2002. Using the Revenue on-line service, ROS, motor dealers can register new vehicles on-line in their own time seven days a week. More than 94% of all new vehicles are registered via ROS. As regards payment of VRT, motor dealers also arrange payment of the VRT due when...

Written Answers — Electronic Projects: Electronic Projects (21 Mar 2006)

Brian Cowen: The e-Estimates project was completed according to specification early in 2005. It went into live implementation in April 2005 and was fully operational for the 2006 Estimates cycle.

Written Answers — Environmental Policy: Environmental Policy (21 Mar 2006)

Brian Cowen: The climate change strategy says that from 2002 onwards taxes will begin to take into account the amounts of greenhouse gases produced in any activity. It is Government policy to take greenhouse gas emissions into account when formulating or developing tax policy in any particular area. In September 2004, the Government decided not to introduce a specific carbon tax, following a thorough...

Written Answers — Decentralisation Programme: Decentralisation Programme (21 Mar 2006)

Brian Cowen: I am satisfied that good progress continues to be made on this ambitious programme. I am particularly pleased with the continuing popularity of the programme among civil and public servants. There are approximately 10,600 applications on the central applications facility. I would like to refer the Deputy to the decentralisation implementation group's report of June 2005 which identified...

Written Answers — Fiscal Policy: Fiscal Policy (21 Mar 2006)

Brian Cowen: As the Deputy may be aware, the monthly Exchequer returns are available on my Department's website as are my Department's receipts, expenditure and debt service profiles for 2006. The results for the first two months of 2006 confirm that the public finances remain sound. There was an Exchequer surplus of €2.415 billion at the end of February. Tax receipts to the end of February, at €7.310...

Written Answers — Tax Collection: Tax Collection (21 Mar 2006)

Brian Cowen: I am aware that in recent years the Revenue Commissioners have taken advantage of developments in technology to deliver more and enhanced facilities for customers. There are three main areas where Revenue has developed services with a strong customer focus, the Revenue on-line service, ROS, the Revenue website and their telephony service. The Revenue on-line service offers customers or their...