Results 4,501-4,520 of 19,445 for speaker:Brian Cowen

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

Brian Cowen: The position is that charities and non-profit groups engaged in non-commercial activity are exempt from VAT under the EU Sixth VAT Directive, with which Irish VAT law must comply. This means they do not charge VAT on the services they provide and cannot recover VAT incurred on goods and services that they purchase. Essentially only VAT registered businesses which charge VAT are able to...

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

Brian Cowen: I am advised by the Commissioners of Public Works, that a planning application for the new offices for the Revenue Commissioners in Newcastle West, Co. Limerick, is expected to be lodged with Limerick County Council shortly. On receipt of a satisfactory planning permission, the Commissioners of Public Works will instruct the preferred tenderer to submit working drawings and a bill of...

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

Brian Cowen: In general, matters relating to housing and housing policy are a matter for the Minister for the Environment, Heritage and Local Government in the first instance. However, I would like to point out that the following tax incentives/reliefs are available to all owner occupiers when purchasing their homes irrespective of location or property type: Mortgage interest relief with larger relief for...

Written Answers — Industrial Relations: Industrial Relations (17 Oct 2006)

Brian Cowen: There have been no occasions in my Department since 1987 that civil servants have been forced to obtain an Order from the Courts enforcing or associated with enforcing their contractual rights and entitlements. Most civil servants are 'office holders', who hold office 'at the will and pleasure of the Government', under section 5 of the Civil Service Regulation Act 1956. The terms and...

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

Brian Cowen: The position is that the rate of VAT that applies to a particular good or service is determined by the nature of the good or service, and not by the status of the customer. The VAT rating of goods and services is subject to the requirements of EU VAT law with which Irish VAT law must comply. There is no provision in European VAT law that would allow for a reduction or exemption from VAT on...

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

Brian Cowen: I propose to take Questions Nos. 278, 285 and 287 together. I am aware of the extra expense that can arise for parents who have children with dyslexia. In recent years, the Government has increased significantly the supports available through the direct expenditure system for children with disabilities, including those with dyslexia. As with many areas where State support may be required, the...

Written Answers — Government Expenditure: Government Expenditure (17 Oct 2006)

Brian Cowen: Total Current and Capital spending and total tax revenue on an Exchequer basis over the period 2000-2005 are as follows: â'¬m 2000 2001 2002 2003 2004 2005 Current Voted Current Expenditure 16,710 20,404 23,314 25,452 27,179 29,601 Non-Voted Current Expenditure (Central Fund) 3,924 3,605 2,812 3,295 3,584 3,895 Total Current Expenditure 20,634 24,009 26,126 28,747 30,764 33,496...

Written Answers — Pension Provisions: Pension Provisions (17 Oct 2006)

Brian Cowen: I am pleased to say that substantial progress has been made in implementing the recommendations of the Commission on Public Service Pensions as endorsed by Government. In 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 service unions, of individual Commission...

Written Answers — Special Savings Incentive Scheme: Special Savings Incentive Scheme (17 Oct 2006)

Brian Cowen: The SSIA scheme, which was introduced in 2001 is administered by the financial institutions under the guidance of the Revenue Commissioners. In excess of 1 million SSIAs were opened by 30 April 2002, the final date for opening of SSIAs under the scheme. Comprehensive guidelines, setting out the manner in which the scheme must be administered, was drawn up by Revenue, in consultation with the...

Written Answers — Special Savings Incentive Scheme: Special Savings Incentive Scheme (17 Oct 2006)

Brian Cowen: The Pensions Incentive Tax Credits scheme was introduced by me to encourage SSIA holders, particularly those on low incomes, to continue the savings habit and to commence or improve their pension arrangements under the scheme. For each €3 of matured SSIA funds invested by an eligible SSIA holder in an approved pension product, the Exchequer will contribute an additional €1 by way of tax...

Written Answers — Conservation Plan: Conservation Plan (17 Oct 2006)

Brian Cowen: I expect the final draft of the Conservation Plan for Athassol Abbey to be submitted to me in the coming weeks. I expect that I should be in a position to publish the document towards the end of this year or early in 2007. Once the Plan is published it will be necessary for my officials to seek to reach agreement with both the Department of the Environment, Heritage & Local Government and...

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

Brian Cowen: Section 473 Taxes Consolidated Act 1997 is the legislative provision which provides for relief from income tax, up to certain limits, to an individual paying for private rented accommodation used as a sole or main residence. Student accommodation is likely to be temporary in nature, rather than the person's principal private residence. Accordingly, there is no provision granting relief from...

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

Brian Cowen: Section 50 of the Finance Act 1999 provided for a scheme of tax relief for rented residential accommodation for third level students. The relief provides for a deduction of 100% of the construction, conversion or refurbishment expenditure, which may be off-set against all Irish rental income – whether derived from the premises in question or from other lettings. The purpose of the relief...

Written Answers — Disabled Drivers: Disabled Drivers (17 Oct 2006)

Brian Cowen: I am advised by the Revenue Commissioners that based on the information supplied they have been unable to trace any claim by the named person under the Disabled Drivers and the Disabled Passengers [Tax Concessions] Regulations 1994. A claim under the above regulations can only be considered by the Revenue Commissioners from a person who has qualified for a Primary Medical Certificate which is...

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

Brian Cowen: For the purpose of Gift and Inheritance Tax, the relationship between the person who provided the gift or inheritance (i.e. the disponer) and the person who received the gift or inheritance (i.e. the beneficiary), determines the maximum tax free threshold — known as the "group threshold". Three Group thresholds exist, which are indexed annually by reference to the Consumer Price Index. The...

Written Answers — Consumer Protection: Consumer Protection (17 Oct 2006)

Brian Cowen: The Financial Regulator's Consumer Protection Code applies to all providers of retail financial services subject to regulation by the Financial Regulator. The Code including any exemptions in it is structured by reference to product and service rather than the type of regulated entity. Accordingly banks and other regulated financial institutions are subject to its provisions. The Deputy...

Leaders' Questions (18 Oct 2006)

Brian Cowen: This is the oldest trick in the book.

Leaders' Questions (18 Oct 2006)

Brian Cowen: This is misrepresentation.

Leaders' Questions (18 Oct 2006)

Brian Cowen: There were no great increases in social welfare under de Rossa, which were the lowest in 30 years. He did a proper job.

Leaders' Questions (18 Oct 2006)

Brian Cowen: Deputy Ó Caoláin should use shorter sentences.