Results 3,961-3,980 of 19,445 for speaker:Brian Cowen

Written Answers — Tax Code: Tax Code (20 Jun 2006)

Brian Cowen: Section 86 of the Capital Acquisition Tax (CAT) Consolidation Act 2003, which provides an exemption from CAT in relation to certain dwellings, came into effect for gifts or inheritances taken on or after 1 December 1999. I am informed by the Revenue Commissioners that the relevant information available is of the number of claims for this relief which were made in each of the years 2000 to...

Written Answers — Registration of Title: Registration of Title (20 Jun 2006)

Brian Cowen: I am advised by the Revenue Commissioners that, in the case referred to by the Deputy, the original deed was required from the Land Registry in order to finalise the refund. The deed was received from the Land Registry on 16 June 2006. It will be processed immediately and a refund can be expected within 10 working days.

Written Answers — Tax Collection: Tax Collection (20 Jun 2006)

Brian Cowen: I have been advised by the Revenue Commissioners that a PAYE Balancing Statement (P21) for 2005 issued to the taxpayer on 15 June 2006 together with a letter outlining an underpayment of tax for that year.

Written Answers — Tax Code: Tax Code (20 Jun 2006)

Brian Cowen: I am advised by the Revenue Commissioners that the most recent estimated cost of making the main personal tax credits refundable when they are unused is broadly in the region of €2.1 billion annually. The main category of refund would relate to the employee credit where the annual cost of refunding the unused portion of the credit to income earners with insufficient income to fully absorb...

Written Answers — Departmental Staff: Departmental Staff (20 Jun 2006)

Brian Cowen: There are no allowances payable in the civil service or the Defence Forces for the provision of a service through Irish. In the education sector there are two allowances paid to teachers in first and second-level schools who provide a service through Irish. There is an allowance for teaching through Irish paid to teachers in Gaelscoileanna and Scoileanna lán Gaeilge of €1,472 per annum (as...

Written Answers — Tax Collection: Tax Collection (20 Jun 2006)

Brian Cowen: I have been advised by the Revenue Commissioners that P45 forms are issued by a person's employer and not by the Revenue Commissioners. It is understood from contact with the Deputy's constituency office that the person concerned requires details of earnings and tax deducted while working for the company concerned. A statement of earnings for 2004 and 2005 in respect of the taxpayer's former...

Written Answers — Tax Code: Tax Code (20 Jun 2006)

Brian Cowen: Stamp duty is a tax on certain documents, generally legal documents, used in transferring property or in creating rights for the parties concerned. The stamp duty code generally does not provide exemptions based on an individual's particular circumstances and introducing such a provision would represent a significant departure from normal stamp duty rules. However, I have been advised by the...

Written Answers — Decentralisation Programme: Decentralisation Programme (20 Jun 2006)

Brian Cowen: I am informed by Revenue that fifty posts are due to relocate to the Office of the Revenue Commissioners in Kilrush and that acceptances have been received for forty-six posts. Four officers serving in Dublin have accepted the offer to decentralise to Kilrush. The Revenue Commissioners are in discussions with the Office of Public Works to finalise matters in relation to their accommodation...

Written Answers — Tax Code: Tax Code (20 Jun 2006)

Brian Cowen: I am informed by the Revenue Commissioners that the person in question recently commenced employment and is also in receipt of a taxable pension from the Department of Social and Family Affairs. All available tax credits are currently being utilised in full against this pension and there are therefore no remaining credits available for offset against earnings from the employment. The taxpayer...

Written Answers — EU Directives: EU Directives (21 Jun 2006)

Brian Cowen: The Life Assurance Directive 2002/83/EC is effectively a consolidation of Directive 79/267/EEC (First Life Directive), Directive 90/619/EEC (Second Life Directive) and Directive 92/96/EEC (Third Life Directive). The original Directives were transposed into law by the European Communities (Life Assurance) Regulations, 1984 (S.I. No. 57 of 1984) and by the European Communities (Life Assurance)...

Written Answers — House Prices: House Prices (21 Jun 2006)

Brian Cowen: This Government has already taken measures that seek to address problems faced by first time buyers. The situation is kept under review each year at budget time. There are already fiscal measures which support first-time buyers, including preferential stamp duty rates for first-time owner-occupiers of second-hand houses, who are exempt from stamp duty on properties valued at €317,500 or...

Written Answers — Departmental Staff: Departmental Staff (21 Jun 2006)

Brian Cowen: The following are the number of staff in general service grades in my department who have resigned each year from 2002 to date: 2002 2003 2004 2005 2006 Principal Officer 0 0 0 0 0 Assistant Principal Officer 0 1 0 0 0 Higher Executive Officer 0 0 0 0 0 Administrative Officer 2 1 1 1 0 Executive Officer 1 0 0 0 0 Staff Officer 0 0 0 0 0 ...

Written Answers — Proposed Legislation: Proposed Legislation (22 Jun 2006)

Brian Cowen: I should first explain that the Financial Regulator is responsible for implementing Section 19(1) of the Building Societies Act 1989, although the Financial Regulator is obliged to consult with my Department regarding the fixing of a limit. Under the Building Societies Act, 1976 the Registrar of Building Societies set a limit of IR£3,000 on the amount which a Society could pay to the...

Written Answers — Departmental Reports: Departmental Reports (22 Jun 2006)

Brian Cowen: The information requested is being compiled by my Department and will be forwarded directly to the Deputy as soon as possible.

Written Answers — Services for People with Disabilities: Services for People with Disabilities (27 Jun 2006)

Brian Cowen: A special Interdepartmental Review Group reviewed the operation of the Disabled Drivers Scheme. The terms of reference of the Group were to examine the operation of the existing scheme, including the difficulties experienced by the various groups and individuals involved with it, and to consider the feasibility of alternative schemes, with a view to assisting the Minister for Finance in...

Written Answers — National Development Plan: National Development Plan (27 Jun 2006)

Brian Cowen: The Deputy will have received the information requested which was provided to her by my Department on 23rd June 2006 in response to Parliamentary Question number 255 of 23rd May 2006. The information is in the form of a series of tabular statements and a copy has been made available for the information of the House.

Written Answers — Tax Code: Tax Code (27 Jun 2006)

Brian Cowen: The Revenue Commissioners have informed me that the person concerned is in receipt of the home carer tax credit for the current year and has been for the last number of years. This credit is in the sum of €770 per annum and is shown on the person's tax credit certificate.

Written Answers — Departmental Staff: Departmental Staff (27 Jun 2006)

Brian Cowen: I am advised by the Revenue Commissioners that the delay in stamping deeds in the Galway Stamps Office is being addressed. In May additional staff were assigned and further staff are due to be assigned when the recruitment process for them is completed. As a result of the measures already taken the level of arrears has dropped by twenty five percent. Once the additional staff are in position...

Written Answers — Tax Code: Tax Code (27 Jun 2006)

Brian Cowen: I propose to take Questions Nos. 272 and 273 together. Reduced rates of stamp duty on second-hand residential property for first-time buyers were introduced in the Finance Act (No. 2) 2000 in order to assist first-time buyers entering the housing market. The reduced rates apply where the purchaser or purchasers declare that they have not purchased property before and where they will occupy...

Written Answers — Departmental Guidelines: Departmental Guidelines (27 Jun 2006)

Brian Cowen: The Guidelines for the Appraisal and Management of Capital Expenditure Proposals in the Public Sector, as amended by my Department's Value for Money Circular Letter of 26 January 2006, apply, as appropriate, to all semi-State bodies which are expected to ensure that best practice is applied in assessing the commercial viability of all major projects. The guidelines state that the Board of...