Results 5,241-5,260 of 19,445 for speaker:Brian Cowen

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

Brian Cowen: I should explain that not-for-profit organisations are exempt from VAT under the EU VAT Directive with which Irish law must comply. The means that non-profit making organisations do not charge VAT on their services and cannot recover VAT on goods and services which they purchase. Essentially only VAT registered businesses which charge VAT are able to recover VAT. The VAT Act lists a range...

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

Brian Cowen: I have been advised by the Revenue Commissioners that the taxpayer is in receipt of the carers benefit payable by the Department of Social and Family Affairs. This is a taxable source of income but is not taken into account when determining her spouse's entitlement to the home carer tax credit. Based on the information provided, the carers benefit payable to the taxpayer in the current year...

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

Brian Cowen: I have been advised by the Revenue Commissioners that a PAYE balancing statement (Form P21) for 2006 was issued to the taxpayer on 19 January 2007.

Written Answers — Natural Habitats: Natural Habitats (31 Jan 2007)

Brian Cowen: The European Communities (Natural Habitats) (Amendment) Regulations, 2005 have amended the Habitat Regulations 1997 to 1998 and the Wildlife Acts 1976 to 2000. In accordance with this legislation, licensing of activities is carried out by the Department of the Environment, Heritage and Local Government (DEHLG). The Office of Public Works will give advice and assistance where required but,...

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

Brian Cowen: I am advised by the Revenue Commissioners that under the Capital Acquisitions Tax Consolidation Act 2003 the Revenue Commissioners do not have the power to waive gift or inheritance tax properly due. However Section 59 of that Act does provide for the postponement of tax by the Commissioners where excessive hardship would be involved. Based on the information provided regarding the...

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

Brian Cowen: Section 267 of the Taxes Consolidation Act 1997 provides for a repayment of DIRT to elderly or incapacitated individuals who are exempt from income tax. This provision was first introduced in the Finance Act 1986 and has been available since that time. The recent Budget announced a change to the administration of this DIRT exemption so that qualifying individuals may notify their financial...

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

Brian Cowen: I am informed by the Revenue Commissioners that a first round of negotiations for a double taxation agreement between Ireland and Montenegro was scheduled to take place in Dublin last September. These negotiations were also to include Serbia. However, the negotiations were postponed by both Serbia and Montenegro following the declaration of independence by Montenegro. They advised that they...

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

Brian Cowen: I am advised 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 decentralised to Athy. They have also recently completed the evaluation of a number of accommodation proposals for an advance group of Revenue staff. A possible solution has been identified and...

Written Answers — Comhfhreagras Ranna: Comhfhreagras Ranna (31 Jan 2007)

Brian Cowen: Deirtear i gCairt Chustaiméirí na Roinne Airgeadais go bhfuil sé d'aidhm ag an Roinn a chinntiú go mbíonn réimse iomlán ár seirbhísí, do dhaoine aonair, do chomhlachtaí agus do chliaint chorparáideacha ar an gcaighdeán is airde ar gach dóigh. Féachann an Roinn lena cuid seirbhísí a sheachadadh ar chaoi atá cúirtéiseach, cothrom agus neamhchlaon, agus le híogaireacht...

Written Answers — Garda Stations: Garda Stations (31 Jan 2007)

Brian Cowen: The Commissioners of Public Works recently advertised for suitable sites for the development of a new Garda Station in Dunlavin, Co. Wicklow. The Commissioners are currently giving full consideration to the replies received. The Commissioners of Public Works are at present concentrating on the acquisition of sites for Garda Stations in accordance with the priority needs, determined by the...

Written Answers — Travel Expenses: Travel Expenses (31 Jan 2007)

Brian Cowen: The current bicycle rate is 6 cent per mile. Following a review of the bicycle rate an increase in the rate has been proposed to the staff associations. This is based, in part, on inflation since 1990 and on the fact that the rate has not increased for a number of years. The principles that inform the payment of the bicycle mileage rate are whether the use of a bicycle for official purposes...

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

Brian Cowen: The primary role of my Department is the provision of policy advice in the areas of fiscal planning, taxation and expenditure management, financial regulation, organisational change and public service modernisation, public service pay, social partnership and promoting the Government's programme of decentralisation. The management of the implementation of major capital projects is a matter...

Written Answers — National Development Plan: National Development Plan (31 Jan 2007)

Brian Cowen: As indicated in the National Development Plan 2007-2013, Departments and Agencies will carry out spot checks to ensure compliance with the Value for Money requirements in the capital sanctions from my Department under the multi-annual capital envelopes framework. These checks will focus in particular on compliance with my Department's Capital Appraisal Guidelines. Departments and Agencies...

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

Brian Cowen: A Central Expenditure Evaluation Unit (CEEU) was recently established in my Department and is in its initial phase of operations. There are currently six civil servants (including support staff) employed in the Unit. Two more expenditure evaluators are expected to join the Unit in the near future following a recent open recruitment process. In addition, my Department currently has four...

Written Answers — Traffic Management: Traffic Management (31 Jan 2007)

Brian Cowen: Following the public consultation process, the recommendations contained in the Phoenix Park Transportation Study have been reviewed in light of the feedback from that process and a decision on the way forward has now been made, the details of which can be accessed on the OPW website www.opw.ie.

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

Brian Cowen: A request for a P21 for 2005 for college grant purposes was received by Revenue on 20 December 2006 and a P21 dated 17 January 2007 has issued to the person concerned.

Written Answers — Pension Provisions: Pension Provisions (31 Jan 2007)

Brian Cowen: I am informed by the Revenue Commissioners that the PAYE tax credit is due in respect of a contributory pension from the Department of Social and Family Affairs. The PAYE tax credit is also due in respect of income from an occupational pension scheme that is subject to or liable to deduction of income tax under PAYE or, in the case of foreign occupational pensions, is subject to a system of...

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

Brian Cowen: The reduced stamp duty rates for first-time buyers are granted on condition that, for a period of five years from the date the house is purchased, the house will be occupied as a principal place of residence and the first-time buyer does not receive rent for the letting of the house. The receipt of rent in respect of the letting of furnished accommodation in part of the house is allowed...

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

Brian Cowen: I am advised by the Revenue Commissioners that the proposed gift of the house and land, in the circumstances outlined, would be treated as a disposal by the father for capital gains tax purposes. In computing the gain the deemed sale price is the market value of the property at the date of the gift. For illustrative purposes a computation of the tax payable, using the figures and the limited...

Written Answers — National Development Plan: National Development Plan (31 Jan 2007)

Brian Cowen: It was not necessary to carry out a Strategic Environmental Assessment of the National Development Plan 2007-2013. This is because the Plan is primarily a strategic document and indicative financial Plan, is not unduly prescriptive as regards projects over the period and does not impact on the planning or environmental framework within which consent is given for individual projects. It...