Results 3,581-3,600 of 19,445 for speaker:Brian Cowen

Written Answers — Departmental Expenditure: Departmental Expenditure (4 May 2006)

Brian Cowen: I propose to take Questions Nos. 131 and 132 together. Table 1 sets out the indicative expenditure profiles and the estimated expenditure incurred under each operational programme in the Border, Midland and Western (BMW) Region for the period ending December 2005. Table 1 — Total Profiled and Estimated Expenditure in BMW Region January 2000 to end December 2005 Operational Programme...

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

Brian Cowen: Fuel prices, including home heating oils, are driven by a number of factors, such as the price of oil and gas on the internal markets, exchange rates, production costs and refining costs. The rise in fuel prices over recent periods reflect additional factors such as geopolitical uncertainty, supply disruptions and strong economic growth in countries such as China. Mineral Oil taxes are, of...

Written Answers — Tax Code: Tax Code (9 May 2006)

Brian Cowen: I want to make sure any such relief can work, has a positive cost-benefit ratio, and does not open up the VAT system to other very costly demands. The examination of the matter is ongoing.

Written Answers — Price Inflation: Price Inflation (9 May 2006)

Brian Cowen: I welcome the latest ESRI Quarterly Economic Commentary, which was published in April 2006. The ESRI is forecasting economic growth this year of 4.8 per cent in GDP terms, and 5.1 per cent in GNP terms. Employment is forecast to increase by 3.4 per cent and unemployment is expected to average 4.4 per cent. These forecasts are broadly in line with my own Department's forecasts for 2006, which...

Written Answers — Tax Code: Tax Code (9 May 2006)

Brian Cowen: The position is that under Irish law the services in question already qualify for the reduced rate of VAT of 13.5 per cent. Paragraph (xxix) of the Sixth Schedule to the Valued-Added Tax Act 1972, as amended, accords the reduced rate of 13.5 per cent to "services consisting of the development of immovable goods and work on immovable goods including the installation of fixtures, where the...

Written Answers — Tax Code: Tax Code (9 May 2006)

Brian Cowen: The Business Expansion Scheme is currently being reviewed. Any decisions on the scheme's remit will be taken in the light of the objectives of assisting risk investments, the cost of the scheme, the benefits gained and the equity of the reliefs involved. Any proposals in this regard are a matter for the next Budget.

Written Answers — Disabled Drivers: Disabled Drivers (9 May 2006)

Brian Cowen: The Deputy is referring to the Disabled Drivers and Disabled Passengers (Tax Concessions) Scheme that provides relief from VAT and VRT on the purchase of a car adapted for the transport of a person with certain physical disabilities, as well as relief from excise on the fuel used in the car up to a certain limit. The disability criteria for eligibility for the tax concessions under this...

Written Answers — Tax Code: Tax Code (9 May 2006)

Brian Cowen: The assertion made by the Deputy is wrong. As indicated in my reply to previous questions from the Deputy on 25 April 2006, tax relief is available in respect of home care of the elderly in the form of the employment of a carer tax allowance as well as under health expenses relief in the circumstances previously outlined. The Deputy will, of course, be aware that there is also significant...

Written Answers — Disabled Drivers: Disabled Drivers (9 May 2006)

Brian Cowen: The Deputy refers to the preliminary application process for a Primary Medical Certificate under the Disabled Drivers and Disabled Passengers (Tax Concessions) Scheme. This certificate is issued by the Senior Medical Officer of the appropriate area of the Health Service Executive on the basis of a clinical assessment in respect of the disability criteria set down in the scheme's regulations....

Written Answers — Tax Yield: Tax Yield (9 May 2006)

Brian Cowen: I am advised by the Revenue Commissioners that the additional revenue likely to accrue to the Exchequer arising from the increase in the price of petrol and other oil products relates to the VAT portion of the increased price since the start of the year. The revenue collected from mineral oil excises does not fluctuate with price changes. The estimated yield of additional VAT over and above...

Written Answers — Tax Code: Tax Code (9 May 2006)

Brian Cowen: I am informed by the Revenue Commissioners that the information requested as at May 2006 is set out in the following table. The information is based on a price of €651.90 for 1,000 litres of Kerosene and €650.60 for 1,000 litres of home heating Diesel (Marked Gas Oil). Product Per litre Per 1,000 litres Price Excise VAT Total Tax Excise VAT Total Tax cents cents cents...

Written Answers — Disabled Drivers: Disabled Drivers (9 May 2006)

Brian Cowen: Under the EU Energy Tax Directive — 2003/96/EC — Ireland, together with virtually all other Member States, has a number of derogations, which are set to expire at the end of this year. These derogations, effectively exemptions from the requirement to apply EU minimum and maximum excise tax rates, are varied in nature. For example, they include the tax reliefs which apply under the...

Written Answers — Tax Code: Tax Code (9 May 2006)

Brian Cowen: As the Deputy will be aware, the 2005 Budget introduced a stamp duty relieving measure for first-time house purchasers who are owner-occupiers of second-hand houses by increasing the stamp duty exemption threshold for such purchasers from €190,500 to €317,500 and by having reduced rates for house values up to €635,000. This relieving measure assisted affordability for first time buyers...

Written Answers — Tax Code: Tax Code (9 May 2006)

Brian Cowen: I have been advised by the Revenue Commissioners that a Certificate of Tax Credits and Standard Rate Cut-Off Point showing a breakdown of the tax credits due will issue to the taxpayer in the coming days.

Written Answers — Tax Code: Tax Code (9 May 2006)

Brian Cowen: The European Court of Justice (ECJ) decision in the case of Arthur Andersen & Co Accountants (C-472/03), which had been referred to the ECJ by the Dutch Supreme Court, was released on 3 March 2005. The case related to the VAT exemption for insurance-related services. The question put to the ECJ was whether certain "back office" services provided by Andersen Consulting Management Consultants...

Written Answers — Tax Code: Tax Code (9 May 2006)

Brian Cowen: Generally speaking, the tax system treats members of cohabiting couples as separate and unconnected individuals. Each partner is a separate entity for tax purposes and credits and bands and reliefs cannot be transferred from one partner to the other. There are no special favourable tax arrangements for cohabiting couples with dependent children. The Working Group Examining the Treatment of...

Written Answers — Agenda 2000: Agenda 2000 (9 May 2006)

Brian Cowen: Ireland's allocation of Structural Funds for the current programming period 2000-2006 is governed by the Structural Funds regulations and an agreement between the Government and the European Commission known as the Community Support Framework for Ireland 2000-2006. The regulations do not permit the transfer of the overall allocation of Structural Funds between the Border, Midland and Western...

Written Answers — Tax Code: Tax Code (9 May 2006)

Brian Cowen: I have been advised by the Revenue Commissioners that a PAYE balancing statement for the year 2005 issued to the taxpayer on 3 May 2006. A total refund of €692.48 has arisen. A cheque for €312.62 issued to the taxpayer on 5 May 2006 and a cheque for €379.86 issued to the person's spouse on the same day.

Written Answers — Special Savings Incentive Scheme: Special Savings Incentive Scheme (9 May 2006)

Brian Cowen: The SSIAs were introduced in the 2001 Finance Act and give a tax credit to all SSIA investors of 25%. The aim of the SSIA scheme was to encourage savings. This aim has been successfully achieved with 1.1 million persons availing of the special scheme. It is widely acknowledged that one of the reasons for the success of the SSIA scheme was its simplicity. It was clearly stated from the very...

Written Answers — Tax Yield. : Tax Yield. (9 May 2006)

Brian Cowen: The matter of tax payments made by specific taxpayers is a matter for the Revenue Commissioners. I am advised by the Revenue Commissioners that the information requested by the Deputy is confidential to the taxpayers concerned and accordingly they are not in a position to disclose it.