Results 5,181-5,200 of 19,445 for speaker:Brian Cowen

Written Answers — Departmental Expenditure: Departmental Expenditure (13 Dec 2006)

Brian Cowen: The table sets out the costs of contracts with consultants to my Department's Vote in the period from the July 1997 to the end of 1997, each of the years 1998 to 2005 and the year 2006 to date. Year Amoun € 1997 (from July 1) 566,625 1998 826,761 1999 1,748,275 2000 10,549,526 2001 3,940,471 2002 4,136,277 2003 1,954,477 2004 2,139,961 2005 2,473,472 2006 (year to date)...

Planning and Development (Amendment) Bill 2004: Leave to Withdraw (14 Dec 2006)

Brian Cowen: Hear, hear.

Planning and Development (Amendment) Bill 2004: Leave to Withdraw (14 Dec 2006)

Brian Cowen: Do they know the rules at all?

Planning and Development (Amendment) Bill 2004: Leave to Withdraw (14 Dec 2006)

Brian Cowen: Throw him out.

Written Answers — Child Care Facilities: Child Care Facilities (14 Dec 2006)

Brian Cowen: The Interim Board of the Civil Service Childcare Agency (the Board), which is the body responsible for licensing the operators who run the Civil Service crèches, decided at its meeting on 20 September 2006 to increase the weekly fees at the Athlone Civil Service crèche from 127 Euro to 150 Euro for babies and from 100 Euro to 130 Euro for children over 1 year of age with effect from 1...

Written Answers — Compulsory Purchase Orders: Compulsory Purchase Orders (14 Dec 2006)

Brian Cowen: Capital gains tax (CGT) is a tax on a capital gain arising on the disposal of an asset. A 20% rate of CGT generally applies on the gain arising on the disposal of assets. Where compensation is received for land that is compulsorily acquired, any gains arising from the amount paid for the acquisition of the land are chargeable to capital gains tax. In other words, if there is a sum paid by a...

Written Answers — Tax Code: Tax Code (14 Dec 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 — Departmental Staff: Departmental Staff (14 Dec 2006)

Brian Cowen: I understand that the Deputy's question relates specifically to the position of an established civil servant subject to the provisions of the Civil Service Regulation Act 1956. There are a number of grounds on which a civil servant may be removed from office: [a] Under the Civil Service Regulation Act 1956, the Government may dismiss or discipline an established civil servant for misconduct...

Written Answers — Ministerial Salaries: Ministerial Salaries (14 Dec 2006)

Brian Cowen: The following table lists the pay rates in place at 1 January 1997 and all subsequent pay increases (General, Review Body on Higher Remuneration in the Public Sector and Benchmarking) since then for the Taoiseach, Tánaiste, Ministers, Ministers of State and TD. Report No. 38 of the Review Body on Higher Remuneration in the Public Sector recommended that the salary of a TD should be set at...

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

Brian Cowen: I propose to take Questions Nos. 167 and 168 together. As the Deputy is aware the 50% VRT relief in respect of electric vehicles was introduced in 2001 and the relief was extended to flexible fuel vehicles in 2006. It is difficult to predict sales of hybrid electrical vehicles and flexible fuel vehicles for 2007. The popularity of hybrid electrical vehicles should continue to grow while the...

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

Brian Cowen: I have been advised by the Revenue Commissioners that the contents of the taxpayer's letter have been noted. Whilst an individual letter did not issue to the taxpayer, or indeed any taxpayer, to advise of the changes to the period of permissible claims, the extensive media campaign undertaken by Revenue was deemed to be the most appropriate method by which to notify taxpayers of the...

Written Answers — Fiscal Policy: Fiscal Policy (14 Dec 2006)

Brian Cowen: Stamp duty is liable on the conveyance of any property by the person receiving the property. Where a farmer purchases land, he or she is liable to stamp duty at the rates applicable to non-residential property. However, there are a number of reliefs and exemptions within the stamp duty code that assist with the transfer of farmland. There is an exemption from stamp duty for qualified young...

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

Brian Cowen: I am informed by the Revenue Commissioners that there are no specific tax incentives available for the provision of staff showers at places of employment. However, there may be capital allowances available depending on the circumstances of the particular case. Wear and tear allowances are given in respect of the cost of providing plant and machinery to be used for the purposes of a trade....

Written Answers — Customs and Excise: Customs and Excise (14 Dec 2006)

Brian Cowen: I have been informed by the Revenue Commissioners that the review of licensed aerodromes should be completed later this week. In the circumstances, I am not in a position to comment on the recommendations which may be contained in the report pending its completion and its consideration in the first instance by the Revenue Commissioners.

Order of Business (31 Jan 2007)

Brian Cowen: I will discuss it with the Deputy in the second half of the year.

National Development Finance Agency (Amendment) Bill 2006 [Seanad]: Second Stage (31 Jan 2007)

Brian Cowen: I move: "That the Bill be now read a Second Time." I am pleased to bring before the House the Bill, which was initiated and passed all Stages in the Seanad last November. I acknowledge the support received in that House and I look forward to consideration of the Bill by this House. However, I must emphasise this is amending legislation. It extends the existing powers of the National...

Written Answers — Disabled Drivers: Disabled Drivers (31 Jan 2007)

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 (31 Jan 2007)

Brian Cowen: The position is that I announced in Budget 2007 that the maximum level of rent paid for private rented accommodation on which tax relief can be claimed, at the standard rate of tax, is being increased for those aged under 55 years of age, from €1,650 to €1,800 per annum for a single person and from €3,300 to €3,600 per annum for widowed and married persons. This equates to a tax...

Written Answers — Disabled Drivers: Disabled Drivers (31 Jan 2007)

Brian Cowen: I presume the Deputy is referring to the Primary Medical Certificate required to qualify for the Disabled Drivers' and Disabled Passengers' (Tax Concessions) Scheme, which 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...

Written Answers — Financial Services Regulation: Financial Services Regulation (31 Jan 2007)

Brian Cowen: I propose to take Questions Nos. 502, 588 and 589 together. I welcome the NYCI Report which raises many important issues regarding young people and their management of credit card debt and is further evidence of the increased awareness of the importance of consumer protection in the field of financial services. I understand that the Financial Regulator is examining the 'Can You Credit It'...