Results 3,461-3,480 of 19,445 for speaker:Brian Cowen

Written Answers — Tax Code: Tax Code (30 Mar 2006)

Brian Cowen: I am informed by the Revenue Commissioners that the estimated cost to the Exchequer of the home carer's tax credit, formerly an allowance but converted to a tax credit in 2001, and the associated numbers of income earners availing of it are as set out in the following table. Home carer's tax credit — cost to Exchequer and numbers availing of it. Tax Year 2000/01 2001 2002 2003...

Written Answers — Money Laundering: Money Laundering (30 Mar 2006)

Brian Cowen: I propose to take Questions Nos. 144 to 148, inclusive, together. Irish legislation on money laundering is set out in the Criminal Justice Act 1994, as amended. Primary responsibility for legislation in this area rests with the Minister for Justice, Equality and Law Reform. This legislation and relevant regulations made by the Minister for Justice, Equality and Law Reform implemented the EU...

Written Answers — Tax Code: Tax Code (30 Mar 2006)

Brian Cowen: Ireland today must compete in a world where rapid globalisation is providing multinational companies with a myriad of choices as to where to locate their businesses. Ireland is leading the way in attracting these businesses through low direct tax rates, both in personal and corporate taxes. The Government actively pursues tax policies to encourage job creation and retention. It's corporation...

Written Answers — Tax Yield: Tax Yield (30 Mar 2006)

Brian Cowen: Revenue receipts for 2005 from fuel excise duty, vehicle registration tax, VAT on vehicles and road tax amounted to approximately €4,961 million. The following table details receipts from each tax: Tax 2005 â'¬ million Mineral Oil Tax 1,923 Vehicle Registration Tax 1,148 VAT (estimated) 1,088 Motor Tax 802

Written Answers — Economic Competitiveness: Economic Competitiveness (30 Mar 2006)

Brian Cowen: The director general of the Central Statistics Office, CSO, has sole responsibility for and is independent in deciding the statistical methodology and professional standards to be used in compiling the consumer price index, CPI. Inflation, as measured by the CPI, is forecast to average 2.7% this year. The harmonised index of consumer prices, the EU measure of inflation, is forecast to average...

Written Answers — Decentralisation Programme: Decentralisation Programme (30 Mar 2006)

Brian Cowen: To date more than 1,200 civil servants have been assigned to decentralising posts. I will forward the Deputy full details of the Departments and offices to which these staff have been assigned. Many of these staff are located in Dublin for a transition period to enable effective transfer of skills and knowledge and ensure that quality customer service continues to be delivered as...

Written Answers — Tax Collection: Tax Collection (30 Mar 2006)

Brian Cowen: I have been advised by the Revenue Commissioners that the tax retained from the taxpayer's February 2006 pension cheque was due to an unfortunate computer payroll error. The inspector of taxes was not made aware of the problem by the pension provider until 21 March 2006. The matter was immediately rectified by fax from the Office of the Inspector of Taxes. The company has since made a refund...

Written Answers — Tax Code: Tax Code (4 Apr 2006)

Brian Cowen: The position is that the calculation of the farmers' flat rate is governed by EU VAT law and is based on the relevant macroeconomic data for the farming sector for the preceding three years. The purpose of the flat rate addition is to compensate unregistered farmers for VAT which they incur on their business inputs. The flat rate addition is not a mechanism for providing income support to...

Written Answers — Tax Code: Tax Code (4 Apr 2006)

Brian Cowen: In accordance with the EU sixth VAT directive and Irish VAT law, most education and training establishments, including primary and secondary level schools, are exempt from VAT. This means that they do not charge VAT on the services they supply but cannot recover VAT on the goods and services that they purchase. Essentially, only VAT registered businesses which charge VAT are able to recover...

Written Answers — Tax Code: Tax Code (4 Apr 2006)

Brian Cowen: The legal position in respect of VAT on tolls was clarified by the European Court of Justice in September 2000 in a series of rulings concerning the VAT treatment of tolls in Ireland, France, the United Kingdom and Greece. The position is that, in principle, the activity of providing access to roads on payment of a toll is a supply of services subject to VAT under the conditions of the sixth...

Written Answers — Tax Code: Tax Code (4 Apr 2006)

Brian Cowen: I propose to take Questions Nos. 241 and 255 together. The standard rate band for a married single earner couple was substantially increased in value in budget 2006 by €2,600 per annum from €38,400 to €41,000. The standard band for a single person was also increased by €2,600 per annum from €29,400 to €32,000. As a result of the changes, a single earner may earn up to €32,000 in...

Written Answers — EU Directives: EU Directives (4 Apr 2006)

Brian Cowen: The Markets in Financial Instruments Directive (MiFID) 2004/39/EC was adopted on 21 April 2004 and published in the EC's Official Journal on 20 April 2004. The original deadline set for its transposition was two years after its publication, ie 30 April 2006. However, this was subsequently revised, owing to the very technical nature of the directive and the resources which would be required to...

Written Answers — Decentralisation Programme: Decentralisation Programme (4 Apr 2006)

Brian Cowen: I propose to take Questions Nos. 243, 244 and 246 together. Both the Government and I have made it clear that participation in the decentralisation programme is voluntary. From the outset, guarantees have been provided at Government level that all those employees not wishing to transfer out of Dublin will be facilitated with an alternative public service post in Dublin. This position has not...

Written Answers — Tax Code: Tax Code (4 Apr 2006)

Brian Cowen: The position is that tax relief is available in respect of qualifying fees paid by an individual to an approved college in respect of certain full-time or part-time undergraduate courses and postgraduate courses. The current maximum amount of relief per course per academic year in respect of third level fees is €5,000 at the standard rate of tax. Tax relief is also available in respect of...

Written Answers — Motor Vehicle Registration: Motor Vehicle Registration (4 Apr 2006)

Brian Cowen: I am advised by the Revenue Commissioners that where a new motorcycle is deemed to be a new means of transport for VAT purposes in accordance with EU law, that is, the motorcycle was supplied six months or less after the date of first entry into service and has travelled less than 6,000 km, VAT is chargeable at the rate of 21% of the invoice price and is normally payable at the time of...

Written Answers — Pension Entitlements: Pension Entitlements (4 Apr 2006)

Brian Cowen: By virtue of the Pensions (Abatement) Act 1965, any civil servant or prison officer who is re-employed in the Civil Service is liable to pension abatement in situations where his or her post retirement income from the Civil Service exceeds the current income for their job prior to retirement. The statutory abatement provisions are not a discouraging factor to post retirement re-employment. In...

Written Answers — Tax Code: Tax Code (4 Apr 2006)

Brian Cowen: I am advised by the Revenue Commissioners that they have no record of correspondence relating to refunds of income tax from the individual whose name and PPS number was supplied by the Deputy and are, therefore, unaware of the issue raised by the Deputy. For this reason, the Revenue Commissioners are unable to give any information concerning the back payment of income tax. If the Deputy would...

Written Answers — Environmental Policy: Environmental Policy (4 Apr 2006)

Brian Cowen: While the promotion of biofuels and other renewable energy is primarily a matter for my colleague, the Minister for Communications, Marine and Natural Resources, I am pleased to inform the Deputy that in the Finance Act 2006, which has recently completed its passage through the Dáil and Seanad, I provided for significant tax measures to promote biofuels in Ireland. The new large-scale scheme...

Written Answers — Equal Opportunities Employment: Equal Opportunities Employment (4 Apr 2006)

Brian Cowen: The Department of Finance, in common with all other Civil Service Departments and offices, fully implements the Government's policy on the employment of people with a disability. The Deputy may wish to note that, as part of a review of policy on the employment of people with a disability in the Civil Service, my Department commissioned independent research into the operation of the 3%...

Written Answers — Motor Vehicle Imports: Motor Vehicle Imports (4 Apr 2006)

Brian Cowen: I am advised by the Revenue Commissioners that vehicle registration tax, VRT, may be payable on the importation of a vehicle from Great Britain and Northern Ireland into the State. As a general rule, all vehicles imported permanently into the State from Great Britain and Northern Ireland or elsewhere must register for VRT purposes within one working day of their arrival in the State. However,...