Results 321-340 of 19,445 for speaker:Brian Cowen

Written Answers — Tax Code: Tax Code (27 Jan 2005)

Brian Cowen: Section 465 of the Taxes Consolidation Act 1997 provides for an incapacitated child tax credit to cover a child who is permanently incapacitated by reason of mental or physical infirmity. After budget 2005, the value of the credit is €1,000 per child per annum. A child under 18 is regarded as permanently incapacitated by reason of mental or physical infirmity only if the infirmity is such...

Written Answers — Tax Yield: Tax Yield (27 Jan 2005)

Brian Cowen: The travel tax, which was £5 per ticket on travel by air or sea to locations outside Ireland, was abolished with effect from 1 January 2000. Consequently, there are no such receipts in respect of the last five years.

Written Answers — Tax Yield: Tax Yield (27 Jan 2005)

Brian Cowen: No financial levy is imposed on the motor industry. A 2% levy is imposed on most non-life insurance premia, the exceptions being reinsurance, voluntary health insurance, marine, aviation and transit insurance and export credit insurance. The receipts from the 2% non-life insurance levy for each of the last five years, rounded to the nearest million are as follows: Year â'¬m ...

Written Answers — Disabled Drivers: Disabled Drivers (27 Jan 2005)

Brian Cowen: I am advised by the Revenue Commissioners that the case involves an application for relief from vehicle registration tax on a motor vehicle under the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994. The claimant's application for the relief has been rejected because the disabled person, on whose behalf the relief was being claimed, died prior to the registration of...

Written Answers — Departmental Expenditure: Departmental Expenditure (27 Jan 2005)

Brian Cowen: The number of departmental credit cards in use in my Department varies from time to time depending on the Department's business needs. Since the formation of the Government a total of 18 departmental credit cards have been in use by office holders and officers in the Department. Currently 14 departmental credit cards are in use. Departmental credit cards are issued to named individuals on the...

Expenditure Review Initiative. (1 Feb 2005)

Brian Cowen: The first formal report from the expenditure review central steering committee on progress, under the expenditure review initiative for the period June 2002 to June 2004, was submitted to me on 3 November 2004 and forwarded to the Joint Committee on Finance and the Public Service on 25 November 2004. This report found that progress had been made by Departments and offices in undertaking...

Expenditure Review Initiative. (1 Feb 2005)

Brian Cowen: It is not correct to say that only 20 studies were completed. By the end of September 2004, 93 reviews had been completed. Since then, a further four reviews have been finalised, bringing the total number of completed reviews to 97. That is significantly different from the number the Deputy suggests.

Expenditure Review Initiative. (1 Feb 2005)

Brian Cowen: I expect that a number of reports will be finalised soon and that the expenditure review initiative momentum will increase as a result of the steering committee's report. With regard to those which have not been completed, there are various reasons for that, some of which I might not agree with upon examination. I have accepted the steering committee's recommendations but it is not the only...

Expenditure Review Initiative. (1 Feb 2005)

Brian Cowen: I do not accept that. I am giving Members the facts as they are outlined in my supplementary information file. I am not trying to mislead the House. It is cavalier to suggest that there is no interest in value for money; there is. One of the successes of this Government has been its ability to work its budget, stay within budget and sometimes exceed budget expectations.

Expenditure Review Initiative. (1 Feb 2005)

Brian Cowen: There are some areas and programmes where there needs to be greater progress. There have been some improvements both in evaluation and in performance indicators and in terms of what is being produced. I have accepted the review committee's recommendations where it has identified room for improvement and I have told Ministers that I expect them to be implemented in the context of the next...

Tax Code. (1 Feb 2005)

Brian Cowen: The European Commission was advised of this relief in 1982 and on a number of occasions since then. The Commission has not given a preliminary ruling on this exemption. The Commission was in correspondence with my Department regarding this exemption most recently in April 2004 when it asked for information which would allow it to "establish whether the exemption may be considered compatible...

Tax Code. (1 Feb 2005)

Brian Cowen: All I can do is ask the Deputy to listen to the reply when I give it. There is no preliminary finding on the exemption and the Deputy's assertion that there is does not make it happen. The Deputy has also suggested that we have not been in touch with the Commission. We have answered any time it has contacted us about the matter. The Commission was advised of the relief in 1982 and on a number...

Tax Code. (1 Feb 2005)

Brian Cowen: I am taken by the obsession of the Labour Party with the stallion.

Tax Code. (1 Feb 2005)

Brian Cowen: Indecon, which is regarded a reputable team of consultants, independently compiled a report on behalf of the Irish Thoroughbred Breeders Association and Horse Racing Ireland. Indecon estimates the gross figure foregone is €3 million, although I do not say I agree. I will find out about the Cinderella clause, about which the Deputy is worried, and whether a stallion must be out of the...

Tax Code. (1 Feb 2005)

Brian Cowen: I did not know they had to be accompanied by a stallion.

Tax Collection. (1 Feb 2005)

Brian Cowen: I propose to take Questions Nos. 5 and 6 together. I am taking it that the questions both relate to overpayments by PAYE taxpayers. The PAYE system, which has worked well for almost 45 years, is a "cumulative" deduction system designed to ensure, as far as possible, that an end of year return or adjustment is unnecessary in the vast majority of cases, provided that all due credits and...

Tax Collection. (1 Feb 2005)

Brian Cowen: The PAYE system has worked. I have given a detailed reply explaining how it works and that it is a cumulative deductive system. The equity of the position is safeguarded by the fact that claims are speedily dealt with. It is impossible to devise a system where there is an exact balance for every taxpayer, of whom there are 1.6 million, depending on their circumstances, for example subsequent...

Tax Collection. (1 Feb 2005)

Brian Cowen: On the last point, based on the fact that different rates apply in different local authorities, I do not see how the Revenue Commissioners can centralise the figures at source.

Tax Collection. (1 Feb 2005)

Brian Cowen: The question——

Tax Collection. (1 Feb 2005)

Brian Cowen: One would have to take advice from the Revenue Commissioners on how they could be proactive on this matter.