Results 4,681-4,700 of 19,445 for speaker:Brian Cowen

Written Answers — Mortgage Interest Relief: Mortgage Interest Relief (24 Oct 2006)

Brian Cowen: I am informed by the Revenue Commissioners that statistics are not available which would enable the precise information sought by the Deputy to be given. However, out of a total cost of approximately €280 million for all mortgage interest relief granted under the Tax Relief at Source (TRS) system in 2005 it is estimated that approximately €160 million relates to first time buyers. It...

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

Brian Cowen: I propose to take Question Nos. 311 and 313 to 315, inclusive, together. 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 National Development Plan reported to my Department by the OP Monitoring Committees relate to the period January 2000 to December 2005. The...

Written Answers — Public Private Partnerships: Public Private Partnerships (24 Oct 2006)

Brian Cowen: Information on this matter is being compiled by my Department and will be forwarded directly to the Deputy.

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

Brian Cowen: I propose to take Questions Nos. 316 and 317 together. I am informed by the Revenue Commissioners that it is not possible to furnish figures of the VAT paid by both primary and second-level schools on their purchases of goods and services from VAT registered bodies, as the information furnished on VAT returns does not require the yield from particular consumers to be identified. I would add...

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

Brian Cowen: I am informed by the Revenue Commissioners that, where a PAYE worker is not reimbursed in respect of the cost of his/her work related expenses, then he or she may claim a tax deduction in respect of — (a) the cost of expenses of travel necessarily incurred in the performance of the duties of an office or employment; and (b) the cost of expenses, other than expenses of travel, wholly,...

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

Brian Cowen: I am informed by the Revenue Commissioners that the most recent year for which complete information on cost to the Exchequer and numbers of claimants for tax relief in relation to local authority service charges is the income tax year 2003. In that year an estimated number of 169,300 claimants availed of the tax relief for the service charges at an estimated cost to the Exchequer of €8.2...

Written Answers — Departmental Expenditure: Departmental Expenditure (24 Oct 2006)

Brian Cowen: The Commission on Electronic Voting was appointed by the Government on 1 March 2004. The Commission, which was independent in the performance of its functions, was placed on a statutory footing by the Electoral (Amendment) Act, 2004, which was enacted on 18th May, 2004. As set out in Section 22 of the Electoral (Amendment) Act, 2004, the Commission was dissolved on 4th September 2006, two...

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

Brian Cowen: I am informed by the Revenue Commissioners that in accordance with paragraph (xixa) of the Second Schedule to the Value-Added Tax Act 1972 (as amended) the supply of medical equipment and appliances to assist hearing is subject to the zero VAT rate. This would include devices such as cochlear implants. The zero rate of VAT also applies to parts and accessories that are suitable for use...

Written Answers — Social Partnership: Social Partnership (24 Oct 2006)

Brian Cowen: The farmers flat rate addition review group reconvened on 12 October 2006. Under the last partnership agreement "Sustaining Progress" there was a commitment that the relevant Departments and Offices would meet with farming representatives to elaborate on the data and methodology used in the calculation of the flat rate addition with a view to full transparency in its operation. A working...

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

Brian Cowen: I have no plans to introduce such a relief. Capital Gains Tax applies to farmers as it does, and should apply, to those disposing of property in general. The abolition of reliefs allows for a lower rate of tax for all.

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

Brian Cowen: The Deputy will appreciate that in line with normal practice in the run up to the annual Budget and Finance Bill I do not wish to comment on the intention or otherwise to make changes in taxation.

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

Brian Cowen: As the Deputy is aware, I do not comment on possible tax changes ahead of the Budget. However, as far as the existing tax policy is concerned, he may be aware that in Budget 2005, I announced a special stamp duty relief relating to an exchange of farm land between two farmers for the purposes of consolidating each farmer's holding. The relief is contained in section 121 of the Finance Act...

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

Brian Cowen: The position is that the PAYE allowance, as it was then, was introduced in 1980 to improve the tax progression of PAYE taxpayers and to take account of the fact that the self-employed generally then had the advantage of paying tax on a preceding year basis. The argument was also made at the time that the general scheme of allowances discriminated against employees and in favour of other...

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

Brian Cowen: As the Deputy is aware, I do not comment on possible tax changes ahead of the Budget. However, as far as the existing tax policy is concerned, he may be aware that it was announced in the 2003 Budget that no rollover relief would be allowed for any purpose on gains arising from disposals on or after 4 December 2002. This relief was introduced when CGT rates were much higher than current...

Written Answers — Customs and Excise Service: Customs and Excise Service (24 Oct 2006)

Brian Cowen: The Revenue Commissioners are responsible for the Customs Service and its detector dog programme. I am informed by the Revenue Commissioners that the Customs Service deployed its first drug detection dog team in 1984 and since then has steadily increased this complement to its current level of ten. In addition to these drug detector dogs and in tandem with developments in proceeds of crime...

Written Answers — Tribunals of Inquiry: Tribunals of Inquiry (24 Oct 2006)

Brian Cowen: There were no tribunals initiated under the aegis of my Department since 1997.

Written Answers — Tax Code: Tax Code (24 Oct 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. Capital expenditure incurred on the renovation or conversion of a dwelling house also qualifies for such capital allowances. As a result of changes made in Finance Act 2006, the...

Written Answers — Tax Code: Tax Code (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...

Written Answers — Departmental Bodies: Departmental Bodies (25 Oct 2006)

Brian Cowen: The Revenue Commissioners currently chair the Hidden Economy Monitoring Group and they advise me that they intend convening the next meeting of the Group within the next few weeks rather than waiting for the formal ratification of Towards 2016. As the Deputy will be aware representatives from the proposed new Office of the Director for Employment Rights Compliance (ODERC) will join the...

Written Answers — Decentralisation Programme: Decentralisation Programme (25 Oct 2006)

Brian Cowen: I am advised by the Revenue Commissioners that the Office of Public Works has secured a suitable site for the accommodation of 50 Revenue staff due to decentralise to Newcastle West. An application for planning permission has now been lodged with Limerick County Council. On receipt of a satisfactory planning permission the preferred tenderer will be instructed to submit working drawings and...