Results 5,201-5,220 of 19,445 for speaker:Brian Cowen

Written Answers — Tax Collection: Tax Collection (31 Jan 2007)

Brian Cowen: The payment of tax liabilities by a taxpayer is a matter between the taxpayer and the Revenue Commissioners. I am advised by Revenue that the taxpayer in question holds several employments, and his tax credits are accordingly distributed across the employments. This may be causing him some difficulties. However, his local tax District has no record of any approach from him, and in the...

Written Answers — Tax Code: Tax Code (31 Jan 2007)

Brian Cowen: The following Table 1 sets out the total number of PAYE refunds for the period 1 November 2004 to 30 November 2006, together with totals for the number of refund applications resolved, amount refunded, and the number of underpayments, (plus an estimate for the number of refund applications outstanding at 30 November 2006). Table 2 sets out the monthly breakdown for each of these categories,...

Written Answers — National Minimum Wage: National Minimum Wage (31 Jan 2007)

Brian Cowen: The minimum starting rates of pay in my Department are €389.76 per week, for Services Officers and Services Attendants, and €436.29 per week for Clerical Officers. These rates are in excess of the National Minimum wage, including the addition of one euro per hour. Accordingly, there are no staff serving in my Department, earning the national minimum wage, less than the national minimum...

Written Answers — Tax Code: Tax Code (31 Jan 2007)

Brian Cowen: The position is that charities and non-profit groups engaged in non-commercial activity are exempt from VAT under the EU Sixth VAT Directive, with which Irish VAT law must comply. This means they do not charge VAT on the services they provide and cannot recover VAT incurred on goods and services that they purchase. Essentially only VAT registered businesses which charge VAT are able to...

Written Answers — Tax Collection: Tax Collection (31 Jan 2007)

Brian Cowen: I am informed by the Revenue Commissioners that the latest relevant sector-based information available on employees taxed under the PAYE system is derived from income tax returns filed for the income tax year 2003. It is not possible at present to provide the information sought for a more recent year if the data are to be reasonably accurate. The sector identifier used on the tax records is...

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

Brian Cowen: Section 21 of the Credit Union Act, 1997 provides that a credit union member aged 16 or over, can nominate in writing a person or persons to become entitled to all or part of the member's property in the credit union at the time of the member's death up to a prescribed limit and provides for the member to vary or revoke their nomination. The request for an increase in the Section 21 limit for...

Written Answers — Departmental Programmes: Departmental Programmes (31 Jan 2007)

Brian Cowen: Investments under the National Development Plan/ Community Support Framework (NDP/CSF) 2000-2006 are delivered through seven Operational Programmes which are directly managed and implemented by Government Departments, the Regional Assemblies and other agencies. Progress on the implementation of the NDP/CSF is subject to ongoing monitoring through the individual Operational Programme...

Written Answers — Tax Code: Tax Code (31 Jan 2007)

Brian Cowen: An individual may, subject to certain limitations and restrictions, receive tax relief at his or her marginal income tax rate for pension contributions made from: (i) remuneration from his/her relevant office or employment to an occupational pension scheme; and (ii) "relevant earnings" to an non-occupational pension scheme. "Relevant earnings" means income from a non-pensionable office or...

Written Answers — Tax Code: Tax Code (31 Jan 2007)

Brian Cowen: The Revenue Commissioners have informed me that the taxpayer's claim for top slicing relief was made outside the time limit of four years as laid down in the Finance Act 2003. As the Deputy will be aware the Finance Act 2003 introduced a new time limit for claiming tax repayments. Where a claim is made after 1 January 2005 the overall time limit is reduced from 10 to 4 years. The change was...

Written Answers — Tax Code: Tax Code (31 Jan 2007)

Brian Cowen: I am advised by the Revenue Commissioners that a charge to stamp duty does not arise where the house passes to the children by inheritance on the death of the parent. Whether inheritance tax arises when a parent leaves a house to his/her children depends on the circumstances. The Finance Act 2000 introduced a package of measures specifically designed to reduce the impact of inheritance tax...

Written Answers — Tax Code: Tax Code (31 Jan 2007)

Brian Cowen: I am advised by the Revenue Commissioners that, in relation to sellers of equipment through casual arrangements such as fairs and on a door to door basis, no separate registration provisions exist and the normal arrangements with regard to VAT and Income Tax registration apply. I am also advised that the Revenue Commissioners have engaged on a continuous basis with the regular participants...

Written Answers — Departmental Programmes: Departmental Programmes (31 Jan 2007)

Brian Cowen: I propose to take Questions Nos. 518 and 561 together. The National Development Plan 2007-2013 sets out in Chapter 3 a strong framework for the promotion of regional development with a particular focus on investment in the National Spatial Strategy (NSS) Gateway centres. These Gateway centres include 5 — Dundalk, Letterkenny/Derry, Midlands, Galway and Sligo — which are in the Border,...

Written Answers — Tax Code: Tax Code (31 Jan 2007)

Brian Cowen: I am advised by the Revenue Commissioners that their officers, who are based at numerous locations around the country, carry out regular and ongoing checks to identify and deal with breaches of VRT Regulations as regards the use of foreign registered vehicles in the State, particularly in relation to the permanent retention of such vehicles in the State or their acquisition by State...

Written Answers — Decentralisation Programme: Decentralisation Programme (31 Jan 2007)

Brian Cowen: I am advised by the Revenue Commissioners that the Commissioners of Public Works have identified a building in the town that will meet Revenue's accommodation requirements. This building has been assessed by OPW technical advisors and OPW Valuation Division have commenced negotiations on terms for the premises. The timescale for the fit-out of the offices will be addressed when lease terms...

Written Answers — Tax Code: Tax Code (31 Jan 2007)

Brian Cowen: I am informed by the Revenue Commissioners that the Finance Act 2003 put in place a package of measures relating to the repayment of overpaid tax. This took place against the background of a special report by the Ombudsman to the Oireachtas in November 2002 highlighting among other things the lack of a general scheme of interest on repayments. At the time there was no general statutory right...

Written Answers — Tax Code: Tax Code (31 Jan 2007)

Brian Cowen: An appeal against an assessment is settled either by (a) agreement between the Revenue Commissioners (Revenue) and the taxpayer or (b) a determination by the Appeal Commissioner(s). In relation to cases settled by negotiation and agreement with Revenue, this generally involves compromise on both sides. It is only where agreement cannot be reached or if the person assessed so requests, that a...

Written Answers — Departmental Records: Departmental Records (31 Jan 2007)

Brian Cowen: I am advised by the Revenue Commissioners that there are no plans to tape record interviews between their officials and taxpayers and accountants. Taxpayers' rights are safeguarded in a number of ways. Revenue auditors operate within the framework of Revenue's Customer Service Charter. The Customer Service Charter sets out the fundamental elements of the service that taxpayers are entitled...

Written Answers — Tax Code: Tax Code (31 Jan 2007)

Brian Cowen: There are three significant financial elements of the sugar compensation package, as far as farmers, as sugar beet growers, are concerned. The first is an amount of €123 million, payable over the next seven years via the single payment scheme, as compensation for the drop in the support price of beet. The second element of the compensation package is the restructuring aid. In July 2006 the...

Written Answers — Decentralisation Programme: Decentralisation Programme (31 Jan 2007)

Brian Cowen: I am informed by the Office of Public Works (OPW) that a site for the new decentralised offices in Newcastle West was purchased from Limerick County Council in 2005. In common with other projects in the Decentralisation Programme, following receipt and evaluation of Expressions of Interest, tenders for the proposed building were invited by the OPW from a number of contractors on a...

Written Answers — Tax Code: Tax Code (31 Jan 2007)

Brian Cowen: I propose to take Questions Nos. 527 to 529, inclusive, together. The Deputy will be aware that responsibility for road tax, car insurance, the national car test, driver testing, or an Garda Síochána does not lie with my Department. My reply, therefore, is only in respect of vehicle registration and vehicle registration tax. As a general rule, all vehicles imported permanently into the...