Results 5,261-5,280 of 19,445 for speaker:Brian Cowen

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

Brian Cowen: The initial application under the Disabled Drivers and Disabled Passengers (Tax Concessions) Scheme is made to the Senior Medical Officer for the relevant local Health Services Executive (HSE) administrative area and therefore falls under the remit of the HSE. Consequently, my Department is not in a position to outline the total number of applications received. However, successful...

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

Brian Cowen: A special Interdepartmental Review Group 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 Minister for Finance in...

Written Answers — Consultancy Contracts: Consultancy Contracts (31 Jan 2007)

Brian Cowen: The fee of €150,350 represents the agreed fixed fee paid to the agent in connection with the sourcing and purchasing of a site for a new prison. The higher figure referred to includes additional payments made to the agent to cover the fees of two companies for Engineering Services and Site Investigation Work, in respect of ten sites.

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

Brian Cowen: My Department is responsible for the policy and legislative framework promoting the effective regulation of the financial services sector with a strong focus on the consumer. The Financial Regulator is responsible for monitoring and enforcing adherence to the Consumer Protection Code by financial service providers in accordance with its statutory functions and its Strategic Plan 2007 -2009....

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

Brian Cowen: While the promotion of biofuels, including pure plant oil, is primarily a matter for my colleague, the Minister for Communications, Marine and Natural Resources, I am pleased to inform the Deputy that in Finance Act 2006 I provided for significant tax measures to promote biofuels in Ireland. This scheme, which received the necessary EU State Aid approval, commenced in November 2006 and will:...

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

Brian Cowen: I am informed by the Revenue Commissioners that when goods are imported into, or received in Ireland from a country outside the EU they are liable to Import charges (Customs Duty, Anti-Dumping, Countervailing and Excise Duties where applicable and VAT) at the point of importation. Goods from the Channel Islands,which though part of the customs territory of the EU are not part of its fiscal...

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

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. The supply of all fuel products used for home heating and light are therefore subject to the reduced VAT rate of 13.5% under Article 28 (2e) of the Sixth VAT Directive. This means that Member States had the option of maintaining, at a reduced rate of...

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

Brian Cowen: Stamp duty exists on various financial cards in order to provide Exchequer revenue. The stamp duty on cheques, bills of exchange and promissory notes has existed for many years and when electronic means of money transfers were subsequently introduced, stamp duty was gradually extended to these products to ensure that the stamp duty from cheques etc. was not eroded. The stamp duty applies...

Written Answers — Grangegorman Military Cemetery: Grangegorman Military Cemetery (31 Jan 2007)

Brian Cowen: Application can be made to the Commissioners for Public Works for burial in Grangegorman Military Cemetery either in a new grave, in the case of a person who has given service in the British Army prior to 1 April 1923, or in an existing grave in the case of a near relative of the deceased soldier buried in the grave.

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

Brian Cowen: The 'living over the shop' scheme commenced on 6 April 2001 and is due to terminate on 31 July 2008. The aim of the scheme is to provide traders and investors with an incentive to develop existing vacant or under-utilised space over shops into residential accommodation. The scheme is in operation for the cities of Dublin, Cork, Galway, Limerick and Waterford where the relevant local...

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

Brian Cowen: I assume that what the Deputy has in mind is the tax treatment in Ireland of maintenance payments received by a person from his or her former spouse resident in another EU country. I am informed by the Revenue Commissioners that, in the circumstances mentioned and where the maintenance payment is made under a legally enforceable maintenance arrangement, the person receiving the payment is...

Written Answers — Tax Code: Tax Code (1 Feb 2007)

Brian Cowen: I am informed by the Revenue Commissioners that the original statement of pay and tax 2005 (P21) was issued to the taxpayer on 6 September 2006. I am also informed that Revenue arranged for a duplicate to be sent to the taxpayer on 10 January 2007.

Written Answers — Departmental Correspondence: Departmental Correspondence (1 Feb 2007)

Brian Cowen: I have been advised by the Revenue Commissioners that they have received correspondence in relation to the above matter from the taxpayer's agent and that the issue raised by the agent has been reviewed by the Revenue District dealing with the case. A reply will issue to the agent within the next few days.

Written Answers — Tax Code: Tax Code (1 Feb 2007)

Brian Cowen: The position is that disability benefit is a taxable source of income and therefore forms part of total income for tax purposes. I am informed by the Revenue Commissioners that in the case referred to, the taxpayer's liability on his disability benefit is being collected on a weekly basis by his employer by way of reduction of his tax credits. In order to determine if the correct tax...

Written Answers — Tax Code: Tax Code (1 Feb 2007)

Brian Cowen: As previously indicated to the Deputy in this regard, the State provides a wide range of support mechanisms for children with regard to their welfare, health and education, including the universal payment of Child Benefit and, the early Child care Supplement. Apart from the incapacitated child tax credit, the tax code does not provide tax relief in respect of the maintenance of children....

Written Answers — Tax Code: Tax Code (1 Feb 2007)

Brian Cowen: I would draw to the Deputy's attention that the stamp duty head of charge for mortgages was abolished in the recent Budget with regard to mortgage deeds executed on or after 7 December 2006. I am informed by the Revenue Commissioners that, as mortgages which are being switched from one bank to another are not required to be specifically identified as such, a separate breakdown of stamp duty...

Written Answers — Departmental Programmes: Departmental Programmes (1 Feb 2007)

Brian Cowen: I propose to take Questions Nos. 98 and 99 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 Plan is delivered through seven Operational Programmes (OPs), the Economic and Social Infrastructure OP, the Employment and Human Resources OP, the Productive...

Written Answers — Tax Code: Tax Code (1 Feb 2007)

Brian Cowen: I have been advised by the Revenue Commissioners that on 20 September 2006 the taxpayer in question requested balancing statements for the years 2002 to 2005. Following a review of his liability a total underpayment of €4,906.67 arose. The underpayment arose due to the fact that his spouse was in receipt of invalidity pension during the above years, which had previously been untaxed. The...

Written Answers — Tax Code: Tax Code (1 Feb 2007)

Brian Cowen: The Deputy will be aware that for reasons of taxpayer confidentiality the Revenue Commissioners would not divulge information regarding the tax affairs of individual taxpayers (including companies).

Written Answers — Tax Code: Tax Code (1 Feb 2007)

Brian Cowen: The position is that VAT deductibility is allowed in the case of motor vehicles that are classed as Category B or C for VRT purposes but not for Category A vehicles (cars). Category B vehicles would typically include what are commonly called "crew cabs" or commercial jeeps while Category C vehicles would include vans and lorries. VAT deductibility is allowed in the case of Category B or C...