Results 3,621-3,640 of 19,445 for speaker:Brian Cowen

Written Answers — Special Savings Incentive Scheme: Special Savings Incentive Scheme (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 — Special Savings Incentive Scheme: Special Savings Incentive Scheme (16 May 2006)

Brian Cowen: The SSIA scheme commenced on 1 May 2001 and is administered by Qualifying Savings Managers in accordance with legislation and guidelines issued by the Revenue Commissioners. Individuals aged 18 and over who were resident in the State could open an SSIA account and in the case of a married couple, both spouses could open their own accounts. There are specific provisions in general law in...

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

Brian Cowen: I am advised by the Revenue Commissioners that they have no information either from the person or his employer to suggest that he is entitled to a tax rebate. If he considers that he may be entitled to a tax rebate he should forward his Form P60 (Details of Pay and Tax) for 2005 and other relevant information to North City Revenue District, 14/15 Upper O'Connell Street, Dublin 1 and request a...

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

Brian Cowen: At present a 9 per cent rate of Stamp Duty applies on non-residential property exceeding €150,000. A 6 per cent rate applies on non-residential property exceeding €80,000 and not exceeding €100,000. The maximum rate of duty in 1995 and 2000 was 6% and applied to properties exceeding €76,200 (£60,000). The approximate current equivalent value of these thresholds adjusted for CPI at...

Written Answers — Revenue Offices: Revenue Offices (16 May 2006)

Brian Cowen: I am aware that some of Revenue's customer service areas have been under a lot of pressure in recent months, particularly those areas dealing with PAYE taxpayers. The first quarter of each year is always exceptionally busy for Revenue's PAYE call centres, walk-in offices and staff dealing with correspondence. For example, in February, Revenue issued 2.2 million tax credit certificates for the...

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 — Disabled Drivers: Disabled Drivers (16 May 2006)

Brian Cowen: The Disabled Drivers and Disabled Passengers (Tax Concessions) 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 used in the car up to a certain limit. The disability criteria for eligibility for the tax concessions...

Written Answers — Tax Clearance Certificates: Tax Clearance Certificates (16 May 2006)

Brian Cowen: I am advised by the Revenue Commissioners that when a person applies for a C2 certificate Revenue examines the Form RCT5 as part of the application process. Certificates may be refused until certain conditions are met, refused ultimately or withdrawn after issue if this is deemed appropriate in the circumstances. I am further advised by Revenue that they do not record the number of cases...

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

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

Written Answers — EU Directives: EU Directives (16 May 2006)

Brian Cowen: There are seven EU Directives awaiting transposition into Irish law by my Department at the current time. Four of these (2004/17/EC, 2004/18/EC, 2005/51/EC and 2005/75/EC) updating and consolidating existing public procurement Directives, have passed their transposition deadline. Draft regulations are being finalised and these Directives will be transposed on completion of the current Social...

Written Answers — Ministerial Staff: Ministerial Staff (16 May 2006)

Brian Cowen: There have been no new advisers, assistants or other staff employed by me since January 2005. I have, however, continued to retain the services of the following personal staff: Gerry Steadman, Special Adviser (seconded civil servant); Sinead Dooley, Personal Assistant; and Elaine Hogan, Personal Secretary.

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

Brian Cowen: The review of a person's tax liability is in the first instance a matter for the Revenue Commissioners. I am advised by Revenue that a repayment of tax is due to the person concerned and that a repayment cheque will issue very shortly.

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

Brian Cowen: I am advised by the Revenue Commissioners that statistics are not available at this time which would enable the information requested by the Deputy to be provided. Section 13 of the Finance Act 2006 introduced the child-minding tax exemption. To avail of the scheme, the care provider must be self-employed (not an employee) and include the gross income in their annual return of income to the...

Written Answers — Vehicle Registration Tax: Vehicle Registration Tax (17 May 2006)

Brian Cowen: There are two environmental criteria on which a vehicle may receive vehicle registration tax relief — each at the rate of 50% — that it is (i) a series production hybrid electric vehicle or (ii) a series production flexible fuel vehicle. "Hybrid electric vehicle" means a vehicle that derives its motive power from an electric motor and an internal combustion engine and is capable of being...

Written Answers — Decentralisation Programme: Decentralisation Programme (17 May 2006)

Brian Cowen: I am advised by the Revenue Commissioners, that the number of first preference applications on the Central Applications Facility for Athy is currently as follows: Grade Number of CAF applicants Number of Revenue Applicants Number of Applicants from other Departments Principal 1 1 0 Assistant Principal 10 8 2 Higher Executive Officer 15 12 3 Executive Officer 42 39 3...

Written Answers — Decentralisation Programme: Decentralisation Programme (17 May 2006)

Brian Cowen: The Public Appointments Service has provided the following information in relation to first preference applications to decentralise to Kildare with my Department on the Central Applications Facility (CAF). Grade Number of CAF Applicants Number of CAF Applicants from the Department of Finance Number of CAF Applicants from Other Departments/ Offices Principal Officer 2 2 0 ...

Written Answers — Cross-Border Funding: Cross-Border Funding (17 May 2006)

Brian Cowen: The Operational Programme for the INTERREG IIIA Ireland-Northern Ireland was adopted by the European Commission in March 2002 and it was formally launched in November 2002. During 2003 there was some expenditure incurred in getting the Programme up running and payments were issued to projects during 2004. The total value of the Programme is €179m and spend can be incurred until 2008. Actual...

Written Answers — Tax Code: Tax Code (17 May 2006)

Brian Cowen: It is assumed that what the Deputy requires are the numbers of income earners, both PAYE and self-employed, on the income tax record for the years in question who have a tax liability. I am advised by the Revenue Commissioners that the relevant information is as follows: Numbers of income earners 1995/96 to 2005 (rounded to the nearest hundred) Tax Year Income earners with a tax...

Written Answers — Nursing Home Funding: Nursing Home Funding (17 May 2006)

Brian Cowen: Capital expenditure incurred on the construction or refurbishment of registered nursing homes may be written off for tax purposes over 7 years at the rate of 15% p.a. over the first 6 years and 10% in year 7. A number of changes to this scheme were introduced in the 2006 Finance Act. The tax life of these buildings or structures that are first used or first used after refurbishment on or...

Written Answers — Freedom of Information: Freedom of Information (18 May 2006)

Brian Cowen: The National Development Finance Agency is not covered by Freedom of Information legislation. However, the extension of the FOI Act to various bodies, including the NDFA, is being considered at present.