Results 5,041-5,060 of 19,445 for speaker:Brian Cowen

Written Answers — Tax Code: Tax Code (28 Nov 2006)

Brian Cowen: I am advised by the Revenue Commissioners that there is an exemption from capital gains tax on gains made by an individual on the disposal of his/her dwelling house together with land occupied as its gardens or grounds up to an area of one acre. Full exemption applies where the dwelling house has been occupied by the individual as his/her principal private residence throughout his/her period...

Written Answers — Decentralisation Programme: Decentralisation Programme (28 Nov 2006)

Brian Cowen: I am informed by the Revenue Commissioners that the Office of Public Works are currently assessing a number of possibilities for a permanent accommodation solution for the Revenue staff, who will be decentralising to Athy. They are also engaged in the evaluation of a number of accommodation proposals for an advance group of Revenue staff. It is hoped that this evaluation will be completed...

Written Answers — Tax Code: Tax Code (28 Nov 2006)

Brian Cowen: The standard VAT rate of 21% applies to condoms. Under EU VAT law, with which Irish law must comply, it is not possible to introduce new zero rates of VAT, as we can only retain the zero rating that was in existence on 1 January 1991. Therefore it would not be possible to apply the zero rate of VAT to condoms. However, Member States are permitted to apply the reduced VAT rate to goods or...

Written Answers — Special Savings Incentive Scheme: Special Savings Incentive Scheme (28 Nov 2006)

Brian Cowen: The return on the investment made by the person concerned is a matter between that person and the relevant financial institution. There are internal dispute resolution procedures in financial institutions, and in the event that these do not lead to a resolution, the services of the Financial Services Ombudsman may be called upon, in appropriate case.

Written Answers — Tax Code: Tax Code (28 Nov 2006)

Brian Cowen: The position is that home care services provided directly by the Health Service Executive (HSE) do not generally come within the scope of VAT, as public bodies are not regarded as taxable persons. This means that the HSE do not charge VAT on the services they provide and the HSE cannot recover VAT incurred on their input costs. Under EU law private suppliers of home care services must charge...

Written Answers — Tax Code: Tax Code (28 Nov 2006)

Brian Cowen: I am advised by the Revenue Commissioners that Notice of Assessment for 2005 issued to the taxpayer on 22 November 2006. This is sufficient to enable him apply for a Higher Education Grant in respect of his daughter. Farm Profile forms are now obsolete and all farm income is returned on Form 11.

Written Answers — Decentralisation Programme: Decentralisation Programme (28 Nov 2006)

Brian Cowen: The following gives the position in relation to Dungarvan. I understand my colleague the Minister for Environment, Heritage and Local Government will answer in respect of his own areas of responsibility. The figure of 2,100 is the number of assignments to decentralising posts reported to the Central Decentralisation Unit up to end August 2006. While this figure does not contain any staff...

Written Answers — Decentralisation Programme: Decentralisation Programme (28 Nov 2006)

Brian Cowen: I am informed by the Revenue Commissioners that the Office of Public Works has agreed terms for a suitable premises in Kilrush for the Revenue staff due to decentralise. The lease is currently being finalised by the Chief State Solicitor and the Commissioners of Public Works are in negotiations for a fit-out of the premises. On the basis that matters proceed according to plan, the...

Written Answers — National Development Plan: National Development Plan (29 Nov 2006)

Brian Cowen: I propose to take Questions Nos. 144, 148 and 152 together. The National Development Plan/Community Support Framework (NDP/ CSF) 2000-2006 is an integrated investment plan and strategy for economic and social development for Ireland. The aim of the plan is to ensure that Ireland remains internationally competitive and that our economic success is shared more equally. There was a commitment...

Written Answers — Tax Code: Tax Code (29 Nov 2006)

Brian Cowen: As I stated in my reply to the Deputy's question of the 16th of November last, the Revenue Commissioners advise me that they have not sought audited accounts from this charity. I am further advised that the Revenue Commissioners have detailed procedures in place towards ensuring that bodies which have been granted charitable tax exemption are complying with the terms of their exemption and...

Written Answers — EU Directives: EU Directives (29 Nov 2006)

Brian Cowen: EU Directive 2004/18/EC co-ordinating procedures for the award of public works contracts, public supply contracts and public service contracts has been transposed into Irish Law by regulations made under Statutory Instrument 329 signed on 22 June 2006. Draft regulations implementing EU Directive 2004/17/EC, co-ordinating the procurement procedures of entities operating in the water, energy,...

Written Answers — Tax Code: Tax Code (29 Nov 2006)

Brian Cowen: The Revenue Commissioners have advised that a P21, 2005, issued to the persons in question on 3 October 2006 and that a duplicate has issued dated 28 November 2006.

Written Answers — Tax Code: Tax Code (29 Nov 2006)

Brian Cowen: By reference to the 2007 Pre-Budget ready reckoner prepared by the Revenue Commissioners the full year cost to the Exchequer of reducing the top rate of income tax by two percentage points is estimated to be €457 million. The ready reckoner is available on my Department's website, at www.finance.gov.ie It is assumed that the thresholds for the proposed new tax bands mentioned by the Deputy...

Written Answers — Tax Code: Tax Code (29 Nov 2006)

Brian Cowen: I am advised by the Revenue Commissioners that a replacement refund cheque for €980 will issue within the next 10 days. The address on record is now correct.

Written Answers — Tax Code: Tax Code (29 Nov 2006)

Brian Cowen: I am informed by the Revenue Commissioners that the yield in corporation tax to the Exchequer from companies whose corporation tax liability for their first accounting period did not exceed €50,000 was approximately €22 million. This estimate is by reference to corporate profits earned in accounting periods ending in 2004, the latest year for which the relevant figures are available. I...

Written Answers — Tax Code: Tax Code (29 Nov 2006)

Brian Cowen: As the Deputy will be aware from previous replies to similar questions on this issue, I want to make sure any such relief can work and does not open up the VAT system to other very costly demands. The examination of the matter is ongoing and I will consider it in the context of the forthcoming Budget.

Written Answers — Vehicle Registration: Vehicle Registration (30 Nov 2006)

Brian Cowen: I have been informed by the Revenue Commissioners that vehicle registration legislation does not provide for exemption from registration in the State of cars that are driven by a resident of the State in the circumstances described by the Deputy. While the security issue may well be a concern, any move to relax the position as outlined above is unfortunately open to abuse. However, I would...

Written Answers — Disabled Drivers: Disabled Drivers (30 Nov 2006)

Brian Cowen: A special Interdepartmental Review Group set up in August 2000, reviewed the operation of the Disabled Drivers Scheme. The terms of reference of the Group were to examine the operation of the existing scheme, including the difficulties experienced by the various groups and individuals involved with it, and to consider the feasibility of alternative schemes, with a view to assisting the...

Written Answers — Disabled Drivers: Disabled Drivers (30 Nov 2006)

Brian Cowen: I am advised by the Revenue Commissioners, that based on the information supplied, they have been unable to trace any claim by the named person under the Disabled Drivers and the Disabled Passengers (Tax Concessions) Regulations, 1994. It is a fundamental requirement for admission to the scheme that the person with the disability meets the specified medical criteria and is in possession of a...

Written Answers — Decentralisation Programme: Decentralisation Programme (30 Nov 2006)

Brian Cowen: I am advised by the Revenue Commissioners that pending completion of the decentralised accommodation in Newcastle West, scheduled for the last quarter of 2007, they have already set up temporary accommodation in Limerick City. The current temporary accommodation is leased to the Commissioners of Public Works under a short term agreement and it would not be practical to enter into a new lease...