Results 4,701-4,720 of 19,445 for speaker:Brian Cowen

Written Answers — Tax Code: Tax Code (25 Oct 2006)

Brian Cowen: I am informed by the Revenue Commissioners that as there are two purchasers in this case it is necessary for both to qualify as first time purchasers in order for the relief to apply. As one of the parties has not purchased a house or apartment previously the relief applies to her in her own right. However, if the second partner had previously purchased residential property in conjunction...

Written Answers — State Airports: State Airports (25 Oct 2006)

Brian Cowen: I am informed by the Revenue Commissioners that they do not have information on the numbers of flight movements into and out of Cork, Dublin or Shannon Airports going back to 2002. Such information is the property of the Airport Authority rather than the Revenue Commissioners. It has not been possible to get the same level of detail on flight movements from the relevant authority for each...

Written Answers — Bookmaker Licences: Bookmaker Licences (26 Oct 2006)

Brian Cowen: The following table, prepared by the Revenue Commissioners, provides details for the past ten years of the number of bookmakers licences issued and licence duty paid each year. Licences are renewed on an annual basis. Year Bookmaker Licences. Numbers issued Bookmaker Licence. Duty Net Receipts € 1996 534 135,862 1997 572 145,512 1998 571 144,750 1999 495 125,196 2000 600 152,369...

Written Answers — Illegal Fireworks: Illegal Fireworks (26 Oct 2006)

Brian Cowen: I am advised by the Revenue Commissioners that the following are the recorded figures for Customs seizures of fireworks from 1997 to date: In 1997 there were five seizures totalling approximately 2,260 fireworks In 1998 there were four seizures totalling approximately 300 fireworks In 1999 there were two seizures totalling approximately 660 fireworks In 2000 there were four seizures totalling...

Written Answers — Tax Code: Tax Code (26 Oct 2006)

Brian Cowen: By reference to the 2007 Pre Budget ready reckoner prepared by the Revenue Commissioners the full year costs to the Exchequer of reducing the top rate of income tax by one percentage point and two percentage points are estimated to be €228 million and €457 million, respectively. The costs of corresponding reductions in the standard rate of income tax are estimated at €512 million and...

Written Answers — Tax Code: Tax Code (26 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 — Social Welfare Code: Social Welfare Code (26 Oct 2006)

Brian Cowen: The issue raised is a matter for consideration by my colleague the Minister for Social and Family Affairs. I have no functional responsibility in this matter.

Written Answers — Tax Code: Tax Code (26 Oct 2006)

Brian Cowen: I am assuming that the Deputy is referring to the provision in Section 787P of the Taxes Consolidation Act 1999 (introduced by section 14 of the Finance Act 2006) which introduced a maximum allowable tax-relieved pension fund on retirement of €5 million, known as the 'standard fund threshold' and to the higher 'personal fund threshold' to apply where the capital value of an individual's...

Written Answers — Public Sector Employment: Public Sector Employment (26 Oct 2006)

Brian Cowen: Under each of the public service pay agreements under Sustaining Progress and Towards 2016 the effective date of the first pay increase under the new agreement was some months after the termination of the previous agreement. These terms were negotiated by the Government and the public service trade unions. I am satisfied that there is no conflict with any constitutional provision.

Written Answers — Tax Code: Tax Code (26 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 — Garda Stations: Garda Stations (1 Nov 2006)

Brian Cowen: It is expected that a sketch scheme for the new Garda Area Headquarters at Castleisland will be ready by the end of the year for the approval of the Department of Justice, Equality and Law Reform and the Garda Authorities. On approval of the sketch scheme a Part 9 planning process will be initiated in early 2007.

Written Answers — Tax Code: Tax Code (1 Nov 2006)

Brian Cowen: As regards liability to stamp duty, in normal circumstances where property is transferred upon death no stamp duty is liable. However, if the transfer in question from uncle to nephew was by way of gift, stamp duty liability may arise. Stamp duty relief is available on the transfer of farm lands by way of gift or sale, where the farmer receiving the land is aged under 35 years and has...

Written Answers — Tax Yield: Tax Yield (1 Nov 2006)

Brian Cowen: I am informed by the Revenue Commissioners that it is not possible to furnish figures of the VAT paid by local authorities 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 that local authorities are treated as exempt bodies for VAT purposes. This...

Written Answers — Departmental Properties: Departmental Properties (1 Nov 2006)

Brian Cowen: The information requested by the Deputy is shown on the following table. Kilkenny Castle Date of Event 2006 Client / Company Fee 12-Feb. Susan Proud, KK Music Club 250 25-Feb. Clara Clark Event Mgmnt Co 250 28-Feb. SIPTU, KK 190 31-Mar. Crafts Council 190 April dates Heritage Officer, KK Co Co 570 25-Apr. Tony Walsh, KK Co Co 190 28-Apr. KK Limestone — Jenny Byrne 300 2-May...

Written Answers — Tax Code: Tax Code (1 Nov 2006)

Brian Cowen: The position is that application of VAT to goods and services is subject to the requirements of EU VAT law with which Irish VAT law must comply. The method through which VAT must be calculated has been transposed under section 10 of the Value Added Tax Act 1972 (as amended) on the following basis; ". . . the total consideration which the person supplying goods or services becomes entitled to...

Written Answers — Tax Code: Tax Code (1 Nov 2006)

Brian Cowen: The excise and VAT on a litre of unleaded petrol in 1997 and 1998 are as set out below. Year Price per ltr (cent) Excise VAT Total Tax 1997 77.7 37.39 13.48 50.87 1998 76.8 37.39 13.33 50.72 The 1997 price is the national average price quoted by the CSO for November 1997; the 1998 price is that referred to by the Deputy in a footnote to the Question.

Written Answers — Special Savings Incentive Scheme: Special Savings Incentive Scheme (1 Nov 2006)

Brian Cowen: There are already generous incentives for taxpayers investing in pensions. In addition, 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, including a PRSA. It is primarily a savings scheme and is...

Written Answers — Tax Code: Tax Code (1 Nov 2006)

Brian Cowen: I am informed by the Revenue Commissioners that it is not possible to furnish figures of the VAT paid by charities and non-profit organisations 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. In relation to the application of VAT to charities and non-profit...

Written Answers — Tax Code: Tax Code (1 Nov 2006)

Brian Cowen: I assume the Deputy is referring to proposals to amend the stamp duty code in the forthcoming Budget. I further assume the Deputy is seeking the cost of exempting sporting bodies from stamp duty. As the Deputy is aware, I do not comment on possible changes ahead of the Budget. I am also informed by the Revenue Commissioners that they are unable to provide a cost of introducing an exemption...

Written Answers — Tax Yield: Tax Yield (1 Nov 2006)

Brian Cowen: I am informed by the Revenue Commissioners that the net yield from DIRT collected in 2005 was €167 million. The amount of DIRT due to be paid each year is dependent on the amount of monies on deposit and the rates of interest applying to such deposits rather than on the number of accounts involved. I am informed by the Revenue Commissioners that the statutory return of DIRT filed by the...