Results 4,821-4,840 of 19,445 for speaker:Brian Cowen

Written Answers — Tax Code: Tax Code (9 Nov 2006)

Brian Cowen: I have been advised by the Revenue Commissioners that further information is being sought from the taxpayer's former employer and when received, the taxpayer will be advised of the position without delay.

Written Answers — Tax Code: Tax Code (9 Nov 2006)

Brian Cowen: I am advised by the Revenue Commissioners that statistics are not available at this time which would enable the information requested by the Deputy to be provided. Section 13 of the Finance Act 2006 introduced the childminding tax exemption. To avail of the scheme, the care provider must be self-employed (not an employee) and include the gross income in their annual return of income to the...

Written Answers — Tax Code: Tax Code (9 Nov 2006)

Brian Cowen: The position is that the application of VAT to goods and services is subject to the requirements of EU VAT law with which Irish VAT law must comply. Passenger transport is exempt from VAT under the EU Sixth VAT Directive. This means that taxis cannot charge VAT on the services they supply and cannot recover VAT on the goods and services that they purchase. Essentially, only VAT registered...

Written Answers — Tax Code: Tax Code (14 Nov 2006)

Brian Cowen: An increase to €9.30 per hour is equivalent to €18,860 on an annualised basis assuming a 39 hour working week. By reference to the pre-Budget 2007 Income Tax Ready Reckoner prepared by the Revenue Commissioners, which is available on my Department's website, it is estimated that the full year costs to the Exchequer of ensuring that no tax is paid by employees earning such an amount on a...

Written Answers — Budget Submissions: Budget Submissions (14 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.

Written Answers — Tax Code: Tax Code (14 Nov 2006)

Brian Cowen: As the Deputy will be aware, taxpayer confidentiality requires that a Minister for Finance does not answer a Parliamentary Question about the tax affairs of an individual or company, other than when the Deputy is asking the question on behalf of the individual or company. In this instance, it is not the case, and in the circumstances, I regret I cannot comment on the tax affairs of any...

Written Answers — Tax Code: Tax Code (14 Nov 2006)

Brian Cowen: I am informed by the Revenue Commissioners that it is not possible to furnish figures for the VAT take on renewable energy products, as the information furnished on VAT returns does not require the yield from particular goods or sectors of trade to be identified. In terms of the scope for reducing VAT rate on renewable energy products the position is that the VAT rating of goods and services...

Written Answers — Tax Code: Tax Code (14 Nov 2006)

Brian Cowen: Stamp duty is a duty imposed on a conveyance or transfer of certain property and the liability to that duty arises at the time the conveyance or transfer is made. The most common charge to stamp duty which affects individuals is the stamp duty which arises on the conveyance of residential property i.e. houses and apartments. The amount of stamp duty payable depends on: the market value of...

Written Answers — Tax Code: Tax Code (14 Nov 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 — Civil Service Appointments: Civil Service Appointments (14 Nov 2006)

Brian Cowen: There is no alternative route for re-entry into the civil service for women previously employed in the civil service who left after getting married, other than through open recruitment competitions. Section 11 of the Civil Service Regulation Act, 1956, as amended by the Civil Service (Employment of Married Women) Act, 1973 provided for the reinstatement to their former positions of women who...

Written Answers — Tax Collection: Tax Collection (14 Nov 2006)

Brian Cowen: I have been advised by the Revenue Commissioners that on the basis of the information available to them the income tax affairs of the person are in order for the year 2005, as per PAYE Balancing Statement 2005 that issued to the person concerned on 20 September 2006. The person paid no income tax in the year 2005 and consequently, no refund arises.

Written Answers — Child Care Services: Child Care Services (14 Nov 2006)

Brian Cowen: Section 13 of the Finance Act 2006 introduced the childminding tax exemption. As the Deputy will be aware, it was one of a number of measures I announced in Budget 2006 as part of the Government's overall Childcare Strategy. While notification of the local County Childcare Committee is a requirement of the scheme, its principal aim is to help increase the supply of childcare. I am advised by...

Written Answers — Valuation Office: Valuation Office (14 Nov 2006)

Brian Cowen: With reference to the property, the details of which I have received from the Deputy, I have made enquiries with the Valuation Office and have been informed that a request for a certificate of valuation and map was received on 2 October 2006 in respect of the subject property. The requested certified historical extract from the valuation lists and accompanying map was issued to the requester...

Written Answers — EU Directives: EU Directives (14 Nov 2006)

Brian Cowen: The European Commission published a proposal for a directive in relation to car taxes in July 2005 which supports the gradual abolition of registration taxes which it believes are impacting on the functioning of the internal market. However, the aim of the proposal is that such registration taxes would be replaced by circulation taxes which would have a CO2 element. At EU Council...

Written Answers — Banking Sector Regulation: Banking Sector Regulation (14 Nov 2006)

Brian Cowen: I am aware of the report referred to by the Deputy and welcome all contributions to the debate regarding the future development of the credit union movement. The Deputy should note, however, that many of the recommendations contained in the report are addressed to the credit union movement itself. My specific role as Minister for Finance is to ensure that the legal framework for credit unions...

Written Answers — EU Directives: EU Directives (14 Nov 2006)

Brian Cowen: There are 9 EU directives which have not yet been transposed into law. The deadline for transposition has passed in respect of two of the nine directives. The other seven directives are expected to be transposed by the due dates. Transposition Directive Ref. No. Title Deadline for Transposition of Directive Expected date Method Purpose of Directive & Current Position 2004/17/EC Revised...

Written Answers — Tax Code: Tax Code (14 Nov 2006)

Brian Cowen: I assume that what the Deputy has in mind is the cost of increases in the standard rate tax band so as to ensure that those earning the average industrial wage would have a liability for income tax at no more than the standard rate of 20 per cent in 2007. I am informed by the Revenue Commissioners that the full year cost to the Exchequer, based on projected 2007 incomes, of the change to the...

Written Answers — Tax Code: Tax Code (14 Nov 2006)

Brian Cowen: In accordance with the normal VAT rules, the VAT on the Band Aid CD and Live Aid DVD was paid by the purchasers of the two products at the point of sale rather than by the Band Aid Trust. As a once-off measure, it was decided that the Minister for Foreign Affairs would make a special contribution to the Band Aid Trust to the value of VAT paid on purchases of the two products. It is not...

Written Answers — Decentralisation Programme: Decentralisation Programme (15 Nov 2006)

Brian Cowen: I am advised by the Revenue Commissioners that pending completion of the decentralised accommodation in Newcastle West, scheduled for last quarter of 2007 and an indicative date for occupation in early 2008, Limerick City was chosen as the site for temporary accommodation to facilitate the training of staff who were already based in Limerick and were due to move to Newcastle West under the...

Written Answers — Tax Code: Tax Code (15 Nov 2006)

Brian Cowen: Under Section 664 of the Taxes Consolidation Act, 1997, there is an exemption from income tax in respect of the first €12,000 of annual leasing income where the leasing is for a period of not less than 5 years and in respect of €15,000 where the leasing is for a period of not less than 7 years. The exemptions are available to lessors of agricultural land aged 40 years or over or to those...