Results 381-400 of 19,445 for speaker:Brian Cowen

Written Answers — Tax Code: Tax Code (1 Feb 2005)

Brian Cowen: As the Deputy may be aware, it is not the practice to comment in the lead up to the annual Finance Bill on the intention or otherwise to make particular changes in the taxation code.

Written Answers — Stability and Growth Pact: Stability and Growth Pact (1 Feb 2005)

Brian Cowen: I propose to take Questions Nos. 17 and 21 together. The European Commission presented a formal communication on 3 September 2004, outlining a range of proposals for strengthening economic governance in the European Union and clarifying the implementation of the Stability and Growth Pact. Since then, the issues involved have been the subject of detailed and wide-ranging discussions. At the...

Written Answers — Tax Evasion: Tax Evasion (1 Feb 2005)

Brian Cowen: I am advised by the Revenue Commissioners that substantial progress has been made in relation to this inquiry. Arising from a voluntary disclosure programme 254 individuals came forward and made voluntary disclosures. To date, this programme has recovered in excess of €105 million for the Exchequer. The Revenue Commissioners indicated previously that those individuals who fail to make...

Written Answers — Company Receivership: Company Receivership (1 Feb 2005)

Brian Cowen: The company in question is currently in receivership and an administrator has been appointed to administer the client assets of the company. I am informed by the Irish Financial Services Regulatory Authority, which sought the appointment of the receiver, that the receivership is ongoing. The Deputy will appreciate that I have no function in regard to the receivership or the administration of...

Written Answers — General Government Balance: General Government Balance (1 Feb 2005)

Brian Cowen: The estimated outturn for the 2004 general Government balance, GGB, is a surplus of €1,375 million or 0.9% of GDP. The Exchequer statement relates to the Exchequer account only and is cash based. The GGB is a wider definition of the Government finances and includes some aspects of accrual accounting. The official GGB data for each member state are published in March and September every year...

Written Answers — Tax Evasion: Tax Evasion (1 Feb 2005)

Brian Cowen: The Revenue Commissioners are pursuing a programme which is dealing in a very determined way with tax evasion. The commissioners are taking an approach which, depending on the nature of the case, involves either a monetary settlement and possible publication or criminal investigation and prosecution. This combined policy has yielded significant results. In recent years, for example, Revenue...

Written Answers — National Development Plan: National Development Plan (1 Feb 2005)

Brian Cowen: I propose to take Questions Nos. 23 and 82 together. The national development plan, NDP, was subjected to a wide-ranging, in-depth and independent mid-term evaluation by the ESRI in 2003. The evaluation found that the NDP has made significant progress towards its objectives of promoting continuing sustainable national economic and employment growth and of consolidating and improving Ireland's...

Written Answers — Tax Yield: Tax Yield (1 Feb 2005)

Brian Cowen: The figure of €200 million VAT referred to in the Deputy's question appeared in the newspapers on 21 January 2005 describing the outcome of a European Court of Justice, ECJ, case involving a Swedish company which was about to provide subsidised meals to its employees. The ECJ advised the Swedish authorities that in their circumstances, VAT would be chargeable only on the price paid by...

Written Answers — Tax Code: Tax Code (1 Feb 2005)

Brian Cowen: As the Deputy is aware, the Government decided in September 2004 that a carbon tax was not an appropriate policy option and that instead it would intensify action on the non-tax measures under the national climate change strategy. However, as I stated in a reply to a previous parliamentary question, I am open-minded towards initiatives in the tax area which can impact positively on the...

Written Answers — Tax Code: Tax Code (1 Feb 2005)

Brian Cowen: When the scheme of capital allowances for the construction of private hospitals was introduced in 2001, the question of including psychiatric hospitals and geriatric-psychiatric hospitals within the ambit of this scheme did not arise. In recent months I have received proposals with regard to the provision of capital allowances for psychiatric hospitals. These proposals are being examined in...

Written Answers — Decentralisation Programme: Decentralisation Programme (1 Feb 2005)

Brian Cowen: The latest figures from the central applications facility show there is very substantial interest in the programme. During the period for priority applications — 7 September 2004 — 8,958 applications made up of 8,152 civil servants and 806 public servants were received by the Public Appointments Service, formerly the Civil Service Commission. Of these, 4,813 were from people — 4,236...

Written Answers — Tax Yield: Tax Yield (1 Feb 2005)

Brian Cowen: As the Deputy is aware, I have already issued a press statement regarding the end-2004 Exchequer returns, which is available on my Department's website. As stated in this press statement, an Exchequer surplus of €33 million was recorded in 2004, confirming the improvement in the public finances revealed earlier in the year. Tax receipts were well ahead of expectations due in part to higher...

Written Answers — Tax Code: Tax Code (1 Feb 2005)

Brian Cowen: I propose to take Questions Nos. 29, 47 and 79 together. I am taking it that the questions relate to overpayments by PAYE taxpayers. The Irish PAYE system, which has worked well for almost 45 years now, is a cumulative deduction system which is designed to ensure, as far as possible, that an end of year return or adjustment is unnecessary in the vast majority of PAYE cases provided that all...

Written Answers — Tax Code: Tax Code (1 Feb 2005)

Brian Cowen: The information sought by the Deputy is set out in the higher rate column in the table below. Exempt Standard rate Higher Rate Total Row A Estimate for 2004 at Budget time 2004 668,700 592,900 632,200 1,893,800 35.31% 31.31% 33.38% Row B Revised 2004 estimate 622,800 647,300 614,500 1,884,600 33.05% 34.35% 32.61% Row C Forecast 2005 estimate before any tax...

Written Answers — Decentralisation Programme: Decentralisation Programme (1 Feb 2005)

Brian Cowen: It has been clear from the announcement of the programme that future promotion policies must take account of the reality of the decentralisation programme. In its report of 31 March 2004 the Flynn group said there was a clear case in terms of implementing the decentralisation programme for making promotions conditional on the appointees moving to the decentralised locations. It also said that...

Written Answers — Tax Compliance: Tax Compliance (1 Feb 2005)

Brian Cowen: The Central Bank and Financial Services Authority of Ireland Act 2004, which came into effect on 1 August 2004, gave IFSRA a range of new powers to enable it to promote compliance with regulatory requirements in the banking sector. Under this legislation, IFSRA can require banks to furnish compliance statements, and it can impose sanctions on financial services providers found to be in breach...

Written Answers — Tax Code: Tax Code (1 Feb 2005)

Brian Cowen: I have no problem with considering the suggestion referred to. As the Deputy will be aware, in budget 2005, I announced that my Department, in conjunction with the Revenue Commissioners, would undertake this year a detailed review of certain tax incentive schemes and tax exemptions. There are a number of elements to the review which is already under way. It will evaluate the impact and...

Written Answers — Decentralisation Programme: Decentralisation Programme (1 Feb 2005)

Brian Cowen: The Office of Public Works has been given primary responsibility for delivering the property aspects of the decentralisation programme and I can confirm that considerable progress has been made in this regard. The tasks facing OPW include the following: the sourcing of property solutions at the various locations concerned which mainly involves the acquisition of development sites; the...

Written Answers — Tax Avoidance: Tax Avoidance (1 Feb 2005)

Brian Cowen: I am advised that the Revenue Commissioners propose to initiate an investigation into the use by some taxpayers of insurance-based products to hide income or gains not declared for tax purposes. As the formal investigation has not yet commenced, I am not in a position to comment further at this stage.

Written Answers — Decentralisation Programme: Decentralisation Programme (1 Feb 2005)

Brian Cowen: The two reports of the decentralisation implementation group, DIG, dated 31 March 2004 and 30 July 2004, provide detailed accounts of the progress made in implementing the decentralisation programme announced last December. An analysis of the applications registered with the central applications facility by 7 September 2004 has also been published. I also refer the Deputy to the presentations...