Results 3,241-3,260 of 19,445 for speaker:Brian Cowen

Written Answers — Departmental Correspondence: Departmental Correspondence (22 Mar 2006)

Brian Cowen: As Minister for Finance, I receive representations from and have meetings with many different interest groups. I have had no representations from or meetings with representatives of the Open Republic Institute.

Written Answers — Tax Collection: Tax Collection (22 Mar 2006)

Brian Cowen: I have been advised by the Revenue Commissioners that the taxpayer's claim for tax relief on refuse charges has been processed and notification of refunds arising to her, dated 20 March 2006, has been issued.

Written Answers — Tax Collection: Tax Collection (22 Mar 2006)

Brian Cowen: I am informed by the Revenue Commissioners that 2.2 million individual tax credit certificates reflecting the budget changes were issued in the 2006 "bulk issue". Errors or other problems relating to tax credit certificates may arise for a number of reasons, for instance, at the time of the bulk issue each year, Revenue may not be aware of changed circumstances of certain customers. This can...

Written Answers — Tax Collection: Tax Collection (22 Mar 2006)

Brian Cowen: I am advised by the Revenue Commissioners that they are aware of the growing customer service pressures in their public offices. The additional pressures are due to an increased number of customers, an increasing number of customers who have more than one employment and the number of customers who do not have English as their first language. In response to these pressures and to improve...

Written Answers — Tax Collection: Tax Collection (22 Mar 2006)

Brian Cowen: I am informed by the Revenue Commissioners that the most recent relevant information available is in respect of income tax relief allowed for contributions to "retirement annuity contracts" for the income tax year 2002, which are available to the self-employed and to employees not in occupational pension schemes. On the basis of these data, some 1,300, or0.3%, of the lowest-earning 20% of...

Written Answers — Tax Code: Tax Code (22 Mar 2006)

Brian Cowen: The new child minding scheme, which I announced in budget 2006, provides for tax relief for certain income arising from the provision of child care services. Under the scheme, where the gross annual income from the provision of child care services does not exceed €10,000, the income is fully exempt from tax. However, the care must be provided in the child minder's home and no more than...

Written Answers — Tax Code: Tax Code (23 Mar 2006)

Brian Cowen: I am advised by the Revenue Commissioners that the person is unlikely to qualify for stamp duty exemption under section 81A of the Stamp Duties Consolidation Act 1999 if the only qualifications held at the date of the instrument of transfer are those supplied with the question. The required qualifications are listed in the Revenue Commissioners leaflet SD2A, which is available on their...

Written Answers — Tax Code: Tax Code (23 Mar 2006)

Brian Cowen: I am advised by the Revenue Commissioners that it is not clear from the details supplied whether the person would qualify for exemption from stamp duty, as the date of execution of the instrument and some other matters may be relevant. The conditions that must be fulfilled to qualify for exemption are set out in leaflet SD2A, available at the Revenue Commissioners website www.revenue.ie. If...

Written Answers — Tax Code: Tax Code (23 Mar 2006)

Brian Cowen: The Value-Added Tax (Refund of Tax) Order 1993 provides a scheme for the refund of VAT paid by farmers on the construction of farm buildings and structures, fencing, drainage and the reclamation of farmland. Refund orders are very much an exception to the general rule, and I have no plans to extend the 1993 refund scheme for farmers to cover farm equipment. However, as a group, unregistered...

Written Answers — Tax Yield: Tax Yield (23 Mar 2006)

Brian Cowen: The application of VAT on such charges is governed by the EU law with which Irish VAT law must comply. An ECJ ruling on this issue in 2000 meant that Ireland was required to apply VAT at the standard rate on all existing and future roads and bridges which are subject to tolls. The VAT treatment of tolled facilities was amended in the Finance Act 2001 to take account of the court judgment....

Written Answers — Tax Code: Tax Code (23 Mar 2006)

Brian Cowen: The State provides a wide range of support mechanisms for children with regard to their welfare, health and education, including the universal payment of child benefit and, as recently announced in budget 2006, the early child care supplement. Apart from incapacitated children, the tax code does not provide tax relief in respect of the maintenance of children. Accordingly, a married man who...

Written Answers — Driving Tests: Driving Tests (28 Mar 2006)

Brian Cowen: Most services provided by Government Departments and other public service agencies are best provided directly by the staff of the Departments and agencies. There is, however, a variety of situations where work can be carried out or services delivered more effectively or efficiently by contracting out of work. There are various instances across the public service where work is contracted out...

Written Answers — Garda Equipment: Garda Equipment (28 Mar 2006)

Brian Cowen: An inter-agency procurement group, chaired by my Department, was established in late 2004 and began working in 2005 to determine an approach for digital radio services for the entire Irish public service, with particular emphasis on the emergency and security services. The group decided to procure digital radio services provision rather than a system based on any particular technology. It...

Written Answers — Architectural Heritage: Architectural Heritage (28 Mar 2006)

Brian Cowen: I propose to take Questions Nos. 204 and 217 together. The Commissioners of Public Works are considering the development potential of the property. A planning application is under preparation. The Commissioners of Public Works will consider all options for the property once the planning application has been determined.

Written Answers — Architectural Heritage: Architectural Heritage (28 Mar 2006)

Brian Cowen: I propose to take Questions Nos. 205 and 206 together. An archaeological inspection carried out in 2003 at the portal tomb at Knockmary Hill, Phoenix Park, reported no evidence of damage at this monument since the capstone was repaired in 1973. In any event the site is not at risk from traffic. An archaeological excavation is normally only undertaken in conjunction with conservation work or...

Written Answers — Traffic Regulations: Traffic Regulations (28 Mar 2006)

Brian Cowen: I propose to take Questions Nos. 207 and 208 together. A comprehensive traffic management study by independent consultants has been commissioned by the Office of Public Works for the making of traffic initiatives in the Phoenix Park. The issue of the reopening of White's Gate will be given consideration in this context.

Written Answers — Tax Code: Tax Code (28 Mar 2006)

Brian Cowen: I am informed by the Revenue Commissioners that there is no general problem with the classification of tax credits for widowed persons including newly widowed persons. Revenue advise, however, that in the recent bulk issue of over 2.2 million tax credit certificates, reflecting the budget changes, some widowed persons were not allocated their full entitlements. I am assured by Revenue that...

Written Answers — Tax Collection: Tax Collection (28 Mar 2006)

Brian Cowen: I have been advised by the Revenue Commissioners that, based on the information available to them, the person has been granted the correct tax credits. A certificate of tax credits issued on 8 February. Unfortunately, the person's pension from the UK was wrongly described as trading profit. However, the certificate is otherwise correct. A revised certificate with the correct description will...

Written Answers — Tax Collection: Tax Collection (28 Mar 2006)

Brian Cowen: I am informed by the Revenue Commissioners that the tax credits of the person concerned have been updated for the current tax year to include the home carers credit for his spouse. A review of his tax liability for 2005, to include home carers credit, has been dealt with and a PAYE balancing statement will issue shortly. Tax relief for mortgage payments is deducted at source by the mortgage...

Written Answers — Tax Collection: Tax Collection (28 Mar 2006)

Brian Cowen: There are no circumstances whereby PAYE taxpayers can recover child care fees. However, as the Deputy may be aware, the tax code provides a tax exemption from benefit-in-kind where employees receive free or subsidised child care from their employers. The exemption applies whether the employer provides the facilities in-house or in premises made available by the employer in another location....