Results 4,661-4,680 of 19,445 for speaker:Brian Cowen

Written Answers — Tax Yield: Tax Yield (19 Oct 2006)

Brian Cowen: I am informed by the Revenue Commissioners that the breakdown of the total yield from stamp duties in 2005 and the numbers of associated transactions, where available, are as follows: Description> Numbers of transactions where stamp duty was paid Net Receipt €m Property: Residential* 44,000 945 Property: Non-Residential* 41,000 1056 Property: Mortgages* 43,582 17.3 Shares 289,471...

Written Answers — Excise Duty: Excise Duty (19 Oct 2006)

Brian Cowen: I am advised by the Revenue Commissioners that the excise per litre charged under Irish legislation for different categories of petrol, auto-diesel, kerosene and fuel oil for the manufacture of alumina, fuel oil for generation of electricity and for other purposes; and the revenue generated from each category is as follows: Excise Content per Litre Receipts 2005 â'¬ â'¬m Petrol...

Written Answers — Tax Code: Tax Code (19 Oct 2006)

Brian Cowen: Capital Gains Tax is charged on the lifetime disposals of most assets whether the disposal is by sale, gift or exchange. The total CGT yield in 2005 was close on €2 billion. I am informed by the Revenue Commissioners that the precise information requested by the Deputy is not available. The relevant information available is a proportional breakdown by reference to asset types of the...

Written Answers — Adult Education: Adult Education (19 Oct 2006)

Brian Cowen: A number of supports in the taxation system may assist unemployed individuals returning to full-time education. Where, for example, an individual has paid tax during a tax year, he/she may be may qualify for tax relief on tuition fees and/or be entitled to a refund of some (or all) of that tax where he/she returns to full-time education. In general, when an individual becomes unemployed,...

Written Answers — Tax Code: Tax Code (19 Oct 2006)

Brian Cowen: In practice the tax bands and allowances are increased each year as resources permit. To provide for this automatically by law is, in my view, not advisable, as the Oireachtas should be allowed the maximum flexibility in deciding the resources to be allocated to tax relief each year and how this relief should be distributed.

Written Answers — Tax Yield: Tax Yield (19 Oct 2006)

Brian Cowen: I am informed by the Revenue Commissioners that the available information with regard to first-time buyers and other buyers broken down by reference to the consideration price bands corresponding to the rates of stamp duty, for 2005, is set out in the following table. It is not possible to distinguish investors from other buyers, excluding first-time buyers, as the same rates of stamp duty...

Written Answers — Dormant Accounts Fund: Dormant Accounts Fund (24 Oct 2006)

Brian Cowen: The Dormant Accounts Act 2001 provides that accounts where there have been no customer-initiated transactions for fifteen years or more are dormant accounts and the balance in such accounts transferred to the Dormant Accounts Fund. The accounts remain with the banks in question and all monies can be reclaimed by the account holder at any time upon request. However, I understand that accounts...

Written Answers — EU Funding: EU Funding (24 Oct 2006)

Brian Cowen: Ireland qualified for Cohesion Fund assistance since the inception of the fund in 1994 until the end of 2003, following a mid-term review conducted by the Commission because our GNP per capita exceeded 90% of the EU average. The main purpose of the assistance was to improve our transport and environment infrastructure and to bring them up to the standards required by EU Directives. In the...

Written Answers — EU Funding: EU Funding (24 Oct 2006)

Brian Cowen: For the next round of Structural Funds 2007-2013 the EU arrangements require each Member State to prepare a National Strategic Reference Framework (NSRF). This is not a development plan but a document that will set out the strategic focus for the Structural Funds and the link between Community priorities and national and regional policies. The Commission propose that activities to be funded...

Written Answers — Decentralisation Programme: Decentralisation Programme (24 Oct 2006)

Brian Cowen: The ICT functions of three large Departments, together with the Centre for Management Organisation & Development of the Department of Finance (CMOD) are due to relocate under the Decentralisation Programme as follows: Revenue Commissioners to Kildare; Social & Family Affairs to Drogheda; Agriculture & Food to Portlaoise; CMOD to Kildare. In addition, REACH and the Local Government Computer...

Written Answers — Tax Collection: Tax Collection (24 Oct 2006)

Brian Cowen: It is presumed that the Deputy is referring to the general extension by the Revenue Commissioners of the Revenue On-line Service (ROS) to PAYE taxpayers which is currently under way. I am informed by the Revenue Commissioners that this on-line service will allow PAYE taxpayers to deal with all aspects of their tax affairs on-line and is not confined to tax issues related to health service or...

Written Answers — Tax Code: Tax Code (24 Oct 2006)

Brian Cowen: I understand that the level of VRT on e-bikes is usually no more than €20 for such vehicles. However the issue of whether the minimal tax on e-bikes should be abolished in order to incentivise their purchase, will, as with all other tax proposals, be considered in the context of the forthcoming Budget.

Written Answers — Tax Code: Tax Code (24 Oct 2006)

Brian Cowen: I am advised by the Revenue Commissioners that the salaries, wages and emoluments of Irish nationals who are serving civil servants of the EU are exempted from income tax in this State by virtue of Article 13 of Chapter V of the Protocol on Privileges and Immunities of the EU. This section was amended by Article 2 of Regulation number 549/69 of the Council of the European Communities to...

Written Answers — Services for People with Disabilities: Services for People with Disabilities (24 Oct 2006)

Brian Cowen: At this time of the year I receive a large number of pre-budget submissions and requests for funding for a wide range of issues. I note the Deputy's representations in that regard.

Written Answers — Tax Collection: Tax Collection (24 Oct 2006)

Brian Cowen: I am advised by the Revenue Commissioners that a Certificate of Tax Credits and Standard Rate Cut-Off Point for the year 2006 was updated on 18 October 2006 and will issue to the taxpayer within 5 working days. The issue of the Certificate of Tax Credits and Standard Rate Cut-Off Point will mean that the taxpayer will no longer be on emergency tax.

Written Answers — Tax Yield: Tax Yield (24 Oct 2006)

Brian Cowen: The table below details the annual rates of change in Exchequer receipts from income tax, corporation tax, stamp duty and the other main tax heads since 2000. Tax-Head 2000 2001 2002 2003 2004 2005 % % % % % % Income Tax +13.5 +2.6 -3.0 +1.1 +16.2 +5.8 Corporation Tax +13.0 +6.9 +15.6 +7.5 +3.3 +3.0 Stamp Duty +21.2 +10.8 -4.9 +44.7 +23.7 +30.5 Capital Gains Tax +71.1 +13.8 -28.7...

Written Answers — Tax Code: Tax Code (24 Oct 2006)

Brian Cowen: The Pensions Incentive Tax Credits Scheme, introduced in the 2006 Finance Act, provides an incentive for eligible SSIA holders on lower incomes to reinvest all or part of their net SSIA proceeds, after maturity, into an approved pension product. It is primarily a savings scheme and is designed for people who are saving for retirement. The incentive involves a tax credit of €1 for every €3...

Written Answers — National Development Plan: National Development Plan (24 Oct 2006)

Brian Cowen: The preparation of the next NDP (2007-2013) which is being coordinated by my Department is continuing. An extensive consultation process on the Plan has taken place. Formal submissions have been received by my Department from the Social Partners, the Regional Assemblies, Regional Authorities and a number of concerned interest groups including the Heritage Council, Comhar, the Combat Poverty...

Written Answers — National Development Plan: National Development Plan (24 Oct 2006)

Brian Cowen: The National Development Plan/Community Support Framework (NDP/CSF) 2000-2006 is implemented through seven Operational Programmes (OPs). The most recent expenditure data on the Plan relates to the period to the end December 2005. This data is set out in Tables 1 to 4 below. Data for first six months of 2006 will be available at end October 2006 following the meetings of the Operational...

Written Answers — Proposed Legislation: Proposed Legislation (24 Oct 2006)

Brian Cowen: The position is that expenses in respect of tuition for children with dyslexia do not qualify for health expenses tax relief and have never qualified for the relief since it was first introduced in 1967. I understand from the Revenue Commissioners, who deal with such claims, that individuals may have been under the impression that tuition for children with dyslexia was allowable under the...