Results 3,501-3,520 of 19,445 for speaker:Brian Cowen

Written Answers — Revenue Commissioners' Audits: Revenue Commissioners' Audits (25 Apr 2006)

Brian Cowen: I am informed by the Revenue Commissioners that no figures are available on the proportion of the 14,214 audits carried out in 2005 which specifically examined the so-called "section 50" scheme of relief for the construction of student accommodation. The Revenue Commissioners state they are not aware of any significant abuses of the "section 50" scheme. However, the Revenue Commissioners have...

Written Answers — Public Procurement Policy: Public Procurement Policy (25 Apr 2006)

Brian Cowen: Open transparent competition has long been a fundamental principle of the public procurement regime and this is totally in accord with the State's competition policy. Furthermore, the national public procurement policy framework, published by my Department in 2005, indicates that competition is a necessary part of the public tendering process. Competition is also facilitated via the national...

Written Answers — Official Engagements: Official Engagements (25 Apr 2006)

Brian Cowen: Successive Governments have followed a long-standing tradition of availing of the period around St Patrick's Day to capitalise on the goodwill and unparalleled opportunities generated by the celebrations to promote Ireland abroad. These visits are also important for enhancing our links with Irish communities abroad to express the Government's appreciation for the valuable work of Irish...

Written Answers — Tax Code: Tax Code (25 Apr 2006)

Brian Cowen: I have been advised by the Revenue Commissioners that the taxpayer's claim for service charges has been processed and notification of refunds due to him issued on 11 April 2006.

Written Answers — Special Savings Incentive Scheme: Special Savings Incentive Scheme (25 Apr 2006)

Brian Cowen: Where an SSIA account matures, either on death or at the end of the five-year period, tax at 23% is liable on the income earned from the investment of both the subscriptions and the Exchequer tax credits. For an SSIA account to mature, the account holder must be resident in the State when the SSIA account commenced and be either resident or ordinarily resident in the State for the duration of...

Written Answers — Tax Code: Tax Code (25 Apr 2006)

Brian Cowen: I am informed by the Revenue Commissioners that any taxpayer has a right to seek a review of Revenue's handling of his or her tax or customs affairs, or of a decision made by a Revenue official. The right is specifically recognised in Revenue's customer service charter. In the majority of cases, a senior Revenue official in the taxpayer's local Revenue office carries out the review. The...

Written Answers — Tax Code: Tax Code (25 Apr 2006)

Brian Cowen: I am advised by the Revenue Commissioners that, in the case referred to by the Deputy, a return of income for 2004 was received on 23 January 2006 and this was dealt with when a PAYE balancing statement issued to the taxpayer on 1 February 2006 showing an underpayment of €23.46. The claim made for a refund of tuition fees amounting to €2,042.50 was not granted as insufficient information...

Written Answers — Tax Collection: Tax Collection (25 Apr 2006)

Brian Cowen: I am informed by the Revenue Commissioners that figures of the estimated corporation tax paid in the years 1989 to 2005 inclusive by the Irish Financial Services Centre are shown in the following table. The figures for 2004 and 2005 include corporation tax yield from IFSC companies whose activities were previously taxable at 10%, now taxable at the standard rate of corporation tax. Other tax...

Written Answers — Tax Code: Tax Code (25 Apr 2006)

Brian Cowen: I am informed by the Revenue Commissioners that there is no provision in stamp duty legislation for the waiver of stamp duty in the circumstances outlined. The amount of stamp duty payable on the purchase of a second-hand house depends on a number of factors including who is proposing to buy the property, whether the individual purchasing the property is a first-time buyer and owner occupier...

Written Answers — National Development Plan: National Development Plan (25 Apr 2006)

Brian Cowen: The most recent expenditure data for the southern and eastern region under the National Development Plan, NDP, 2000-2006 relate to the period January 2000 to December 2005. These data show that expenditure under the NDP in the southern and eastern region stands at €32.7 billion or 96% of profiled expenditure for that period. Expenditure data in respect of 2006 for the southern and eastern...

Written Answers — Tax Code: Tax Code (25 Apr 2006)

Brian Cowen: Charities and non-profit groups engaged in non-commercial activity are exempt from VAT under the EU sixth VAT directive, with which Irish VAT law must comply. This means they do not charge VAT on the services they provide and cannot recover VAT incurred on goods and services that they purchase. Essentially, only VAT registered businesses which charge VAT are able to recover VAT. Ministerial...

Written Answers — Tax Code: Tax Code (25 Apr 2006)

Brian Cowen: I am informed by the Revenue Commissioners that the most recent year for which complete information on relief claimed by persons taking care of incapacitated individuals is the income tax year 2003. In that year an estimated 1,000 taxpayers claimed the relief on expenditure amounting to an estimated €3.1 million, at an estimated cost to the Exchequer of €900,000. A married couple which...

Written Answers — National Development Plan: National Development Plan (25 Apr 2006)

Brian Cowen: Investments under the National Development Plan — NDP — 2000-2006 are delivered through a number of operational programmes which are directly managed and implemented by Departments, the regional assemblies or other agencies. Each operational programme has a monitoring committee which meets twice yearly to monitor the ongoing implementation of the programme. The managing authorities and...

Written Answers — Tax Code: Tax Code (25 Apr 2006)

Brian Cowen: The widowed parent tax credit, which applies on a sliding scale for the first five years after the year of bereavement, is intended as transitional relief to help such parents cope financially with the change from married to widowed status. It was never intended to apply for an indefinite period. Prior to 1998, the relief, then an allowance, applied for a period of three years after the year...

Written Answers — Tax Code: Tax Code (25 Apr 2006)

Brian Cowen: I have been advised by the Revenue Commissioners that there is no refund due in this case for 2002, 2003 and 2004. PAYE balancing statements for these years will issue in the coming days to the taxpayer. A PAYE balancing statement for 2005 will issue shortly thereafter, following receipt of details of the taxpayer's pay and tax deducted up to the date of cessation of employment from her...

Written Answers — Decentralisation Programme: Decentralisation Programme (25 Apr 2006)

Brian Cowen: I am advised by the Revenue Commissioners that the Office of Public Works, OPW, has secured a suitable site for the accommodation of 50 Revenue staff due to decentralise to Newcastle West. The OPW has advised that as this is a new building the indicative timeframe for completion is end-2007. The data from the Central Applications Facility, CAF, published in September 2004, indicated that...

Written Answers — Liquor Licensing: Liquor Licensing (25 Apr 2006)

Brian Cowen: I am informed by the Revenue Commissioners that the annual licensing year ends on 30 September. I am also informed by the Revenue Commissioners that the number of off-licence premises in each of the Twenty-six Counties and the type of licence in each case, as at 30 September 2005, are as follows: County Spirit, Beer and Wine Retailer "Off" Wine Retailer "Off" Other * Carlow 30 15...

Written Answers — Tax Code: Tax Code (25 Apr 2006)

Brian Cowen: Under section 203 of the Taxes Consolidation Act 1997, statutory redundancy payments are free of income tax. Statutory redundancy payments amount to two weeks pay per year of service plus a bonus week subject to a maximum payment of €600 per week. This figure was put in place with effect from 1 January 2005. Previously, a maximum payment of £400, equivalent to €507.90, applied from 1...

Written Answers — Grant Payments: Grant Payments (25 Apr 2006)

Brian Cowen: I assume the Deputy is referring to standard costs for the farm waste management and other related schemes. This is a matter for my colleague, the Minister for Agriculture and Food, who will comment at the appropriate time.

Written Answers — Tax Code: Tax Code (25 Apr 2006)

Brian Cowen: I am informed by the Revenue Commissioners that a form P45 is required, under PAYE regulations, to be given by an employer to an employee on cessation of employment. This form certifies the employee's pay, tax and PRSI contributions from the start of the tax year to the date of cessation and also certifies that the deductions have been made in accordance with the instructions given by...