Results 5,061-5,080 of 19,445 for speaker:Brian Cowen

Written Answers — Tax Code: Tax Code (30 Nov 2006)

Brian Cowen: I am advised by the Revenue Commissioners that the Finance Act 2003 introduced a new time limit for claiming such repayments. Where a claim is made on or after 1 January 2005 the overall time limit is reduced to four years. The change to the repayment deadline was announced in the Budget speech in December 2002 and the measure received an amount of publicity at that time. Reminders of the...

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

Brian Cowen: I am informed by the Office of Public Works (OPW) in relation to their decentralisation of 349 posts to Trim, Co Meath that a preferred tenderer has been selected. A planning application was lodged with Meath County Council and Trim Town Council in late October 2006. Subject to the receipt of satisfactory planning permission, the preferred tenderer will be instructed to prepare working...

Written Answers — Fiscal Policy: Fiscal Policy (30 Nov 2006)

Brian Cowen: Provisional data for the first half of 2006 show that the volume of exports in goods and services increased by almost 6% on an annual basis in that period. This compares with an annual increase of 3.9% for 2005 as a whole. In the medium term, the outlook for Irish export performance remains broadly positive. Our existing strong export base, particularly in pharmaceuticals, food, medical...

Written Answers — Appointments to State Boards: Appointments to State Boards (30 Nov 2006)

Brian Cowen: In response to the Deputy's question, Sealúchas Árachais Teoranta is the only body that has a statutory basis for appointment of its two directors in accordance with section 10 of the Insurance (Miscellaneous Provisions) Act 1985, as amended by the Central Bank and Financial Services of Ireland Act, 2004. The appointment of members to the Committee on Top Level Appointments in the Civil...

Written Answers — Pension Provisions: Pension Provisions (30 Nov 2006)

Brian Cowen: The information requested by the Deputy is not available to my Department, as neither the Financial Regulator nor the Pensions Board collects such data. The Deputy should note that the administration of pension schemes is primarily the responsibility of scheme trustees. Trustees are required to, at all times, act in the best interests of scheme members, with due regard being paid to the...

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

Brian Cowen: I am advised by the Revenue Commissioners that Vehicle Registration Tax (VRT) is assessed on the open market selling price (OMSP) of a vehicle in the State and is defined in Section 133 of the Finance Act 1992 as the price inclusive of all taxes and duties which, in the opinion of the Revenue Commissioners, the vehicle might reasonably fetch on a first arm's length sale in the open market in...

Written Answers — Tax Code: Tax Code (30 Nov 2006)

Brian Cowen: I have been informed by the Revenue Commissioners that the person's former employer issued a form P45 to him on 27 October 2006. The Inspector of Taxes issued a copy of the form P45 to the person on 28 November 2006.

Written Answers — Pension Provisions: Pension Provisions (30 Nov 2006)

Brian Cowen: The 2002 voluntary early retirement package for staff employed under the secretarial assistance scheme provided that the lump sum due at retirement was incorporated within the terms of the package and staff availing of the package were required to sign a declaration in that regard. This element of the package represented a tax free element of the package and the remainder of the package was...

Seanad: National Development Finance Agency (Amendment) Bill 2006: Second Stage (30 Nov 2006)

Brian Cowen: I am pleased to be before the House to present the National Development Finance Agency (Amendment) Bill 2006, the purpose of which is to provide a statutory basis for the Government's initiative to improve the capability of Departments or agencies to undertake public private partnerships, PPPs. The measure involved the establishment in 2005 of a centre of expertise for PPP procurement within...

Seanad: National Development Finance Agency (Amendment) Bill 2006: Second Stage (30 Nov 2006)

Brian Cowen: I have given it a detailed critique already.

Written Answers — Tax Code: Tax Code (5 Dec 2006)

Brian Cowen: Employee contributions to approved occupational pension schemes, including AVCs, are exempt from income tax, subject to certain limits, as are contributions made by self-employed individuals to retirement annuity contracts. Similar relief applies to contributions to personal retirement savings accounts (PRSAs). With effect from 1 January 2006, the maximum annual tax relieved contribution...

Written Answers — Tax Code: Tax Code (5 Dec 2006)

Brian Cowen: By using capital allowances for the construction of private hospitals, I believe that the hospitals will come on stream quicker than if they were being provided by the public sector. The Government is committed to exploring fully the scope for the private sector to provide additional capacity needed in the health system. The HSE will be able to take up a proportion of the additional beds at...

Written Answers — Tax Code: Tax Code (5 Dec 2006)

Brian Cowen: The position is that the VAT rating of goods and services is subject to the requirements of EU VAT law with which Irish VAT law must comply. Under the Sixth VAT Directive, Member States may only apply the reduced VAT rate to those goods and services which are listed under Annex H of the EU Sixth VAT Directive. While Annex H does include the supply of children's car seats, it does not include...

Written Answers — National Development Plan: National Development Plan (5 Dec 2006)

Brian Cowen: I cannot accept the Deputy's contention that an injustice exists in the BMW region. Under the National Development Plan/ Community Support Framework (NDP/CSF) 2000-2006, there has been substantial investment in infrastructure — such as roads, public transport, water and waste services — in health facilities, social housing, education, industry and rural development in Ireland. The most...

Written Answers — Tax Code: Tax Code (5 Dec 2006)

Brian Cowen: It is assumed that the information sought by the Deputy is the additional excise duty on a litre of petrol that would be required to produce the same yield as Vehicle Registration Tax in the event of that tax being abolished. On the basis that the VRT yield for 2006 will be approximately €1,300 million, I am advised by the Revenue Commissioners that a yield of this amount from excise duty...

Written Answers — Tax Yield: Tax Yield (5 Dec 2006)

Brian Cowen: I am advised by the Revenue Commissioners that there has been no significant Mineral Oil Tax yield from biofuels over the period. I introduced a full relief from Mineral Oil Tax in the Finance Act 2004 for biofuel produced or used in pilot projects. The Revenue Commissioners are not aware of any commercial biofuel operations that are not currently relieved from Mineral Oil Tax. Also in...

Written Answers — Pension Provisions: Pension Provisions (5 Dec 2006)

Brian Cowen: I am advised by the Revenue Commissioners that the number of investments per month in pension products using all or part of matured SSIA funds and availing of the new Pensions Incentive Tax Credit introduced in the Finance Act 2006, is as follows: June 2006 78 July 2006 267 August 2006 575 September 2006 892 October 2006 1,293 The total number of investments in pension products using...

Written Answers — Oireachtas Members' Remuneration: Oireachtas Members' Remuneration (5 Dec 2006)

Brian Cowen: The table shows the salary rates payable from 1 June 2006 and the salary rates applicable following implementation of the first phase of the agreement Towards 2016 i.e. 3% from 1 December 2006. Please note that the Minister and Minister for State receive the TD's basic salary in addition to their ministerial salary. Post 1 June 2006 Sustaining Progress Final Phase — 2.5% 1 December...

Written Answers — Disabled Drivers: Disabled Drivers (5 Dec 2006)

Brian Cowen: The Disabled Drivers and Disabled Passengers (Tax Concessions) Scheme provides relief from VAT and VRT (up to certain limit) on the purchase of a car adapted for the transport of a person with specific severe and permanent physical disabilities, as well as relief from excise on the fuel used in the car up to a certain limit. The disability criteria for eligibility for the tax concessions...

Written Answers — Tax Code: Tax Code (5 Dec 2006)

Brian Cowen: I am informed by the Revenue Commissioners that, according to their records, this taxpayer is currently in employment and a certificate of tax credits and standard rate cut off point issued on 1 November 2006 in respect of this employment. Any refund due to the taxpayer because of unused credits on his behalf will be made by the employer. If the taxpayer is no longer in employment he should...