Results 4,761-4,780 of 19,445 for speaker:Brian Cowen

Written Answers — Tax Code: Tax Code (7 Nov 2006)

Brian Cowen: I propose to take Questions Nos. 250 and 251 together. The position is that traders making supplies in the State are obliged to register for VAT where certain turnover thresholds are exceeded or are likely to be exceeded in any continuous period of twelve months. However, businesses may if they wish opt to register for VAT where their turnover is below these thresholds. Businesses generally...

Written Answers — Tax Yield: Tax Yield (7 Nov 2006)

Brian Cowen: I am informed by the Revenue Commissioners that the amount of tax collected on cigarettes was €1,059 million in 2004 and €1,079 million in 2005. The position up to end October 2006 is that tax revenue on cigarettes is 1.3% above the corresponding period in 2005. It is not possible to estimate how much revenue has been lost during 2004 and 2005 due to smuggling. The number of cigarettes...

Written Answers — Duty Free Sales: Duty Free Sales (7 Nov 2006)

Brian Cowen: I am informed by the Revenue Commissioners that they have been advised by the Dublin Airport Authority that the amount of duty free cigarettes sold in Dublin Airport Authority owned outlets at airports here for 2004 and 2005 are as follows: 2004 — 57.07 million; and, 2005 — 69.04 million. The Revenue Commissioners have advised me that the information available on the amount of duty paid...

Written Answers — Tax Code: Tax Code (7 Nov 2006)

Brian Cowen: I am informed by the Revenue Commissioners that paragraph (xixa) of the Second Schedule to the VAT Act 1972 (as amended) provides for the zero-rating of a range of medical equipment and appliances for use by invalids or infirm persons. Excluded from the zero-rating, however, are corrective spectacles and contact lenses, which are liable to the 21% rate of VAT. However, it should be noted...

Written Answers — Departmental Expenditure: Departmental Expenditure (7 Nov 2006)

Brian Cowen: Translation into Irish of Budget documents is just one of many tasks involved in the production of the annual Budget. In so far as work is carried out by the staff of my Department, no separate costings are prepared for individual tasks. Accordingly, it is not possible to provide a costing of the translation work on Budget documents carried out by my Department's staff. All such translation...

Written Answers — Tax Code: Tax Code (7 Nov 2006)

Brian Cowen: The Climate Change Strategy says that from 2002 onwards taxes will begin to take into account the amounts of greenhouse gases produced in any activity. It is indeed Government policy to take greenhouse gas emission into account when formulating or developing tax policy in any particular area. In September 2004, the Government decided not to introduce a specific carbon tax, following a...

Written Answers — Tax Collection: Tax Collection (7 Nov 2006)

Brian Cowen: I have been advised by the Revenue Commissioners that PAYE Balancing Statements for 2005 issued to the taxpayer on 9 October 2006 and 25 October 2006. However, further clarification is being sought regarding the taxpayer's pay and tax and an amended PAYE Balancing Statement will issue shortly. The taxpayer has been advised of the position.

Written Answers — Tax Code: Tax Code (7 Nov 2006)

Brian Cowen: The current minimum wage is €7.65 per hour. On an annualised basis, this is equivalent to €15,515 assuming a 39 hour working week. The present entry point to income tax under the PAYE system is €15,600 per annum for a single person under 65. The position is, therefore, that no employee who benefits from entitlement to the employee (PAYE) tax credit in addition to the basic personal...

Written Answers — Tax Code: Tax Code (7 Nov 2006)

Brian Cowen: The current minimum wage is €7.65 per hour. In Budget 2006, I increased the combined value of the employee credit and the basic personal credit to a level which ensures that a single PAYE person earning the minimum wage in its annualised form pays no tax. The matter of a new minimum wage rate which might apply in 2007 is currently before the Labour Court. Therefore, it is not possible at...

Written Answers — Tax Code: Tax Code (7 Nov 2006)

Brian Cowen: It is estimated that of the 2.16 million taxpayers on the tax record, just under 36% are exempt from tax as low earners, 32% have their tax computed at a marginal rate of 20% and just under 32% have a computed marginal rate of 42%. If one looks, however, at effective tax rates actually paid by taxpayers, there are many who are nominally liable at the higher rate of tax but who effectively...

Written Answers — Tax Code: Tax Code (7 Nov 2006)

Brian Cowen: I am advised by the Revenue Commissioners that the most up-to-date estimates of the information requested by the Deputy are as follows: Numbers of income earners on income tax record Year Exempt Marginal Relief Tax computed at 20 per cent Tax computed at 42 per cent Total 2006 776,100 18,800 681,900 683,700 2,160,500 (Pre-Budget) 748,600 22,500 675,400 768,200 2,214,700 Many income...

Written Answers — Tax Collection: Tax Collection (7 Nov 2006)

Brian Cowen: I am advised by the Revenue Commissioners that they do not have any record of receipt of the letter of 4 July 2006, a copy of which was supplied with the question. I am also advised by the Revenue Commissioners that rent relief claims, in accordance with section 473, of the Taxes Consolidation Act 1997, were received in Sligo District for the person in question on 14 February 2006. The rent...

Written Answers — Budget Submissions: Budget Submissions (7 Nov 2006)

Brian Cowen: I have received a pre-Budget submission from the organisation concerned. Its contents will be considered in the context of the forthcoming Budget and Finance Bill. As Deputies are aware it would not be appropriate for me to comment in advance of the Budget on possible Budget decisions.

Leaders' Questions (8 Nov 2006)

Brian Cowen: There are two aspects to this. Obviously, the Minister, the NRA, the traffic authorities concerned and the Garda look at any possible practical short-term measures that are realistic and viable. We all recognise that there is a particular problem but, unfortunately, when problems are highlighted people then suggest that no progress is being made on any front. As Deputy Kenny will be aware,...

Leaders' Questions (8 Nov 2006)

Brian Cowen: Operation Freeflow is being co-ordinated currently and preparations are ongoing. It will come on stream in the usual way. The question of how it can be prolonged beyond the normal Christmas period is an issue for the Ministers for Justice, Equality and Law Reform, the Environment, Heritage and Local Government and Transport to consider. The bus fleet has increased significantly. It is...

Leaders' Questions (8 Nov 2006)

Brian Cowen: We all take this matter seriously. It is not a question of being blasé about it. We are all aware of the serious problems there were with the accuracy of the register and that has been a feature of the register for a long number of years. This has been exacerbated by population mobility with hundreds of thousands of people changing their addresses every year. For example, 90,000 new...

Leaders' Questions (8 Nov 2006)

Brian Cowen: It is true. Deputy Rabbitte asked the question——

Leaders' Questions (8 Nov 2006)

Brian Cowen: One could not get on the supplementary register previously when the deadline passed but once 25 November has passed, it will still be possible to get on the register up to 15 days before the next election. It is not the case that if a person has failed to register by 25 November, he or she will be deprived of a vote and we should not send that message to the public. A supplementary register...

Leaders' Questions (8 Nov 2006)

Brian Cowen: We have responded with the most comprehensive review of the register in years. We must continue to work on this matter beyond 25 November and I am sure the Minister will do whatever work he can in this regard.

Leaders' Questions (8 Nov 2006)

Brian Cowen: Many additions and deletions have occurred as a result of extensive field work. In a number of local authorities, there is a strong correlation between that work and the 2006 census, which estimated how many people at or above 18 years of age will be on the register in 2007 and 2008. For example, the figure is 100% in Dún Laoghaire, 101% in County Laois, 99% in north County Tipperary and...