Results 3,221-3,240 of 19,445 for speaker:Brian Cowen

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

Brian Cowen: Stamp duty is a charge on documents, which are mostly legal documents, used in the transfer of property. Where a property is purchased or swapped, stamp duty is charged on the conveyance or transfer effecting change of legal ownership of the property concerned. Under the stamp duty code, a developer can obtain a licence from a vendor to build on land owned by the vendor without incurring a...

Written Answers — State Airports: State Airports (21 Mar 2006)

Brian Cowen: I am informed by the Revenue Commissioners that they do not have information on the numbers of flight movements into and out of Cork, Dublin or Shannon airports going back to 2002. Such information is the property of the airport authority. It has not been possible to get the same level of detail on flight movements from the relevant authority for each airport, with the result that some...

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

Brian Cowen: I am informed by the Revenue Commissioners that the taxpayer concerned has made an unprompted voluntary disclosure to them in respect of previously undeclared income for the years 1988-89, 1989-90 and 1990-91. The Revenue Commissioners will review the taxpayer's affairs in light of the disclosure and take appropriate action regarding additional tax, interest and penalties due.

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

Brian Cowen: There were no changes to VAT rates in the 2006 budget. Periodical publications such as magazines and newspapers are generally liable to VAT at the reduced rate of 13.5%. On the other hand, part-works, that is, component parts of large works that are published over a limited and pre-determined period and which include a related binder supplied free of charge, are treated differently for VAT....

Written Answers — Freedom of Information: Freedom of Information (21 Mar 2006)

Brian Cowen: The Freedom of Information Act provides that a request for a record must be made in writing or in such other form as may be determined by the Minister for Finance having had appropriate regard to the needs of requesters. The needs of individuals who may be unable to comply with the requirement to make a written Freedom of Information request is recognised in this context. Guidelines have been...

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

Brian Cowen: The question of taxpayers' entitlement to repayment of tax and interest was examined in the context of Finance Bill 2003 with a view to introducing, in so far as practicable, a uniform scheme which was fair and reasonable for taxpayers, and which also took into account the position of the Exchequer. On foot of that review, a new provision was introduced in the Finance Act 2003, section 17,...

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

Brian Cowen: I am advised by the Revenue Commissioners that there is no automatic procedure in Revenue's computer systems for activating a tax refund where a person becomes unemployed for a period or has a change in personal circumstances, such as becoming widowed. In the case of a gap in employment, a refund of PAYE will be made by Revenue on receipt of a claim for an unemployment repayment. If an...

Written Answers — Alcohol Data: Alcohol Data (21 Mar 2006)

Brian Cowen: I am advised by the Revenue Commissioners that the data mentioned by the Deputy in respect of the volumes of beer, cider, wine and spirits were published in various annual reports of the Revenue Commissioners. The following table sets out the specific tables references in which the information is located in the relevant reports. Data on volumes of beer, cider, wine and spirits: 1980 to 1987...

Written Answers — Investment Schemes: Investment Schemes (21 Mar 2006)

Brian Cowen: I propose to take Questions Nos. 327 to 329, inclusive, together. Under legislation giving effect to Directive 93/22/EEC of 10 May 1993, the investment services directive and other relevant EU legislation, the sale of investment products and the provision of investment advice to members of the public may only be undertaken by the holders of an appropriate authorisation issued by the Financial...

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

Brian Cowen: I am informed by the Revenue Commissioners that, in the circumstances outlined by the Deputy, the taxpayer-claimant is entitled to the incapacitated child tax credit, currently €1,500 per annum, where at any time during the tax year the claimant has custody of, and maintains at his or her own expense, his or her brother; the brother is permanently incapacitated by reason of mental or...

Written Answers — EU Directives: EU Directives (21 Mar 2006)

Brian Cowen: The European Communities Act 1972 provides for the making of regulations transposing EU directives into Irish law, in appropriate circumstances. In other circumstances, other routes to transposition may be appropriate, for example, through changes in primary legislation. Council Directive 2003/48/EC — OJ No. L 157, 26.6.2003, p.38 — of 3 June 2003 concerning the taxation of savings income...

Written Answers — Departmental Staff: Departmental Staff (21 Mar 2006)

Brian Cowen: The following salaries apply to the relevant grades with effect from 1 December 2005 — all rates are those applying on the basis of a contributory personal pension scheme: the local authority grades of building inspector and clerk of works both have a scale of €42,139 —€48,297 plus long service increments of €50,077 and €51,868. The Civil Service grades of district inspector and...

Written Answers — National Stadium: National Stadium (21 Mar 2006)

Brian Cowen: The specific question regarding Campus Stadium Ireland Limited is a matter for the Minister for Arts, Sport and Tourism. In relation to other companies, if the Deputy has a particular query, I suggest that the matter be addressed to the relevant Minister. As regards financial matters, funds allocated to a specific purpose are given under either the relevant Vote or under specific legislation.

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

Brian Cowen: The Stamp Duties Consolidation Act 1999 provides for three stamp duty reliefs in respect of the acquisition of dwelling houses and apartments. They are as follows: section 91A — new dwelling house with floor area compliance certificate; section 92 — new dwelling house with no floor area compliance certificate; and section 92B — first-time purchaser relief. Since these reliefs are...

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

Brian Cowen: I should explain that the public service obligation, PSO, levy is a charge shown separately on bills issued by the Electricity Supply Board, ESB, to its customers since March 2003. The PSO levy is based on the costs incurred by the ESB in meeting its obligations to produce, or buy, electricity that is generated from peat and other environmentally sustainable forms of energy. It was previously...

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

Brian Cowen: I am advised by the Revenue Commissioners that quad bikes and mini scramblers are required to be registered for vehicle registration tax, VRT, purposes under section 130 of the Finance Act 1992. Under this Act, quad bikes and mini scramblers are classified as category M for VRT purposes, attracting a rate of €2 per cubic centimetre, cc, for the first 350cc of their engine capacity and €1...

Written Answers — Freedom of Information: Freedom of Information (21 Mar 2006)

Brian Cowen: While I cannot comment on the specific case mentioned by the Deputy, I can confirm that there is no provision in the legislation on Freedom of Information fees for a refund of the appeal fee charged by the Information Commissioner in circumstances where the commissioner has completed a review in accordance with section 34 of the Act and has established that the record requested does not exist.

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

Brian Cowen: I have been advised by the Revenue Commissioners that a certificate of tax credits and standard rate cut-off point issued to the taxpayer on 16 March 2006.

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

Brian Cowen: I am unable to answer a parliamentary question about the tax affairs of an individual or a company other than when the Deputy is asking the question on behalf of the taxpayer. As it would appear in this case that the Deputy is not asking the question with the consent of the company concerned, I am unable to provide the information sought as the tax affairs of individuals or companies are...

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

Brian Cowen: I have been advised by the Revenue Commissioners that the income tax affairs of the taxpayer are up to date. Refunds of income tax overpaid by the taxpayer and his spouse for the years 2005 and 2006 will issue shortly.