Results 3,601-3,620 of 19,445 for speaker:Brian Cowen

Written Answers — Tax Code: Tax Code (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 and include a derogation in respect of private pleasure craft. The...

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

Brian Cowen: There is a 2% stamp duty that is charged on most non-life insurance premiums and is part of the normal stamp duty system. The exceptions are re-insurance, voluntary health insurance, marine, aviation and transit insurance and export credit insurance. It was introduced in 1982. The yield over recent years has been— Year Yield €m 2000 57.0 2001 69.1 2002 87.2 ...

Written Answers — Pension Provisions: Pension Provisions (9 May 2006)

Brian Cowen: In 2001, the Commission on Public Service Pensions, which had been set up by the Government to examine all aspects of public service pensions, presented a comprehensive reform package in its final Report. In September 2001, the Government accepted the thrust of the Commission's Report, and the period since then has been marked by the progressive implementation, in consultation with the public...

Written Answers — Financial Services Ombudsman: Financial Services Ombudsman (10 May 2006)

Brian Cowen: Under the Central Bank Act 1942 (as amended), the power to make regulations concerning the remit of the Financial Services Ombudsman resides with the Financial Services Ombudsman Council, subject to the consent of the Minister for Finance. In 2005 the Financial Services Ombudsman commenced operation in place of the former voluntary schemes. Statutory Instrument number 190 of 2005 expanded the...

Written Answers — Tax Code: Tax Code (10 May 2006)

Brian Cowen: The Revenue Commissioners have advised that P21s issued for the years 2003 and 2004 on 24 February 2006 in accordance with income and tax credit details on computer record. A P21 for 2005 issued on 27 March 2006 following the provision of pay and tax details on 24 March 2006 by the taxpayers. These details were not already held on computer record. Balancing statements for each of the years...

Written Answers — Public Service Contracts: Public Service Contracts (10 May 2006)

Brian Cowen: I recognise the important role of small or medium sized enterprises in the local and national economy and my aim is to encourage maximum participation of SMEs in the public procurement market. While the requirements and specifications for individual contracts must be determined by the contracting authority, general guidelines issued by my Department recommend that contracting authorities...

Written Answers — Ministerial Correspondence: Ministerial Correspondence (10 May 2006)

Brian Cowen: The Government decided to reform construction procurement to achieve greater cost certainty, better value for money and more cost effective delivery of public works projects. My Department, with the assistance of the Government Contracts Committee for Construction (GCCC), specialist legal drafters and external technical expertise, has developed a suite of Standard Forms of Construction...

Written Answers — Disabled Drivers: Disabled Drivers (11 May 2006)

Brian Cowen: The Disabled Drivers and Disabled Passengers (Tax Concessions) Scheme 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 scheme are set out in the Disabled...

Written Answers — Tax Code: Tax Code (11 May 2006)

Brian Cowen: After Budget 2006, it is estimated that there are over 741,000 income earners, representing almost 36% of all earners, who are outside the tax net. This compares with a figure of about 380,000 or 25% of earners in the income tax year 1997/98. These numbers are estimates from the Revenue tax forecasting model using actual data for the year 2002 adjusted as necessary for income and employment...

Written Answers — Farm Waste Management: Farm Waste Management (11 May 2006)

Brian Cowen: Questions relating to individual expenditure programmes are a matter for the individual Minister concerned — in this instance the Minister for Agriculture and Food. Variations in the parameters covering certain programmes require my approval and the outcome of that process is in turn a matter that can be addressed to the Minister concerned.

Written Answers — Schools Building Projects: Schools Building Projects (11 May 2006)

Brian Cowen: I refer to my responses to Parliamentary Questions 14035/06 of 6 April and 15542/06 of 25 April 2006. The conveyancing process is still ongoing.

Written Answers — Tax Code: Tax Code (11 May 2006)

Brian Cowen: I am informed by the Revenue Commissioners that an exemption from stamp duty is provided for in the stamp duty code in respect of a conveyance, transfer or lease of land made for charitable purposes to a body of persons established for charitable purposes only. This exemption is confined to bodies of persons which are recognised under law as having been established for charitable purposes...

Written Answers — Disabled Drivers: Disabled Drivers (16 May 2006)

Brian Cowen: I presume the Deputy is referring to the Primary Medical Certificate required to qualify for the Disabled Drivers and Disabled Passengers (Tax Concessions) Scheme, which scheme provides relief from VAT and VRT (up to certain limit) on the purchase of a car adapted for the transport of a person with specific severe and permanent physical disabilities, as well as relief from excise on the fuel...

Written Answers — Motor Vehicle Registration: Motor Vehicle Registration (16 May 2006)

Brian Cowen: I propose to take Questions Nos. 209 and 214 together. I am advised by the Revenue Commissioners that as a general rule all vehicles imported permanently into the State must register for VRT purposes within one working day of arrival. This rule applies equally to vehicles imported by EU and non EU persons. In practice, Revenue allows latitude of a maximum of seven days for registration. Where...

Written Answers — Motor Vehicle Registration: Motor Vehicle Registration (16 May 2006)

Brian Cowen: I am advised by the Revenue Commissioners that the information available in this regard refers to the number of cars (new and used) imported into Ireland and registered within the Vehicle Registration Tax System. The following schedule gives details of gross registrations for cars together with the total number of exemptions from VRT of new and used cars for the full calendar years 2002 to...

Written Answers — Departmental Properties: Departmental Properties (16 May 2006)

Brian Cowen: This building has been allocated to the Department of Transport for use as a Driving Test Centre to service the Dublin 15 area. Preparations are under way for the submission of a planning application to the Local Authority.

Written Answers — Tax Code: Tax Code (16 May 2006)

Brian Cowen: I propose to take Questions Nos. 213 and 246 together. 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 — Tax Code: Tax Code (16 May 2006)

Brian Cowen: The SSIAs were introduced in the 2001 Finance Act and give a 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 outset...

Written Answers — Child Care Services: Child Care Services (16 May 2006)

Brian Cowen: The Government introduced a suite of measures relating to childcare in Budget 2006, along with increased Child Benefit payments, which include the Early Childcare Supplement of €1,000 in a full year for each child up to his or her sixth birthday, a new National Childcare Investment Programme which aims to fund an additional 50,000 childcare places over the next five years, as well as...

Written Answers — Tax Code: Tax Code (16 May 2006)

Brian Cowen: I reject entirely the Deputies allegations about the role and equity of the indirect tax system. A simple look at the facts will show that the conclusions in the report she refers to are misdirected. Firstly, there is no VAT on the main low income items such as food, oral medicines, childrens' shoes and clothing. Secondly, most excise revenue (60%) comes from excises on petrol, diesel and...