Results 5,281-5,300 of 19,445 for speaker:Brian Cowen

Written Answers — Parliamentary Questions: Parliamentary Questions (1 Feb 2007)

Brian Cowen: I responded to some 2,300 Parliamentary Questions in 2006, both written and oral. Parliamentary Questions are dealt with, as the need arises, by the staff in the sections dealing with the particular issue(s) raised in individual Parliamentary Questions. The number and level of staff and time spent on an individual answer depends on the complexity of the issues raised, the form in which the...

Written Answers — Decentralisation Programme: Decentralisation Programme (1 Feb 2007)

Brian Cowen: I am advised by the Revenue Commissioners that the Office of Public Works have agreed terms on suitable accommodation for Revenue in Listowel. The Office of Public Works are currently finalising the fit-out of the premises and the indicative timeframe for occupation is now mid-2007.

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

Brian Cowen: Finance Act 2000 introduced changes to the way in which tax was paid on life policies taken out after 1 January 2001 (the gross roll up regime). Under gross roll up, no tax is charged on investment proceeds during the term of the investment, but an exit tax (of 23%) applies on the net investment proceeds paid to a policy holder when the policy matures or when rights under the policy are...

Written Answers — Statutory Instruments: Statutory Instruments (1 Feb 2007)

Brian Cowen: All statutory instruments which were made by me in 2006 were published in accordance with Section 3 of the Statutory Instruments Act 1947.

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

Brian Cowen: I am advised by the Revenue Commissioners that the excess deductions were in fact due to human error rather than a computing error and the financial institutions played no role in the incident. Revised procedural and communication arrangements have been put in place by Revenue to prevent such a recurrence. I am further advised by Revenue that the work in refunding the amounts deducted in...

Written Answers — Tax Code: Tax Code (1 Feb 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 of...

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

Brian Cowen: I take it the Deputy is referring to the tax incentives, including the Section 23 relief for rented residential accommodation, that are currently provided under the 1999 Urban Renewal Scheme. There are 49 urban areas designated for a range of reliefs under the 1999 Urban Renewal Scheme. Athlone is among the 49 urban areas designated for tax relief under this scheme and in all 5 sub-areas...

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

Brian Cowen: Section 34 of the Finance Act 2005 introduced a number of changes to the capital allowance regime for hotels, guesthouses, holiday hostels and holiday camps. Guesthouses and holiday hostels were specifically brought into the capital allowances regime for the first time. Also, the entitlement to the capital allowances was provided for the first time on the basis of buildings being registered...

Finance Bill 2007: Order for Second Stage. (6 Feb 2007)

Brian Cowen: I move: "That Second Stage be taken now."

Finance Bill 2007: Second Stage (6 Feb 2007)

Brian Cowen: I move: "That the Bill be now read a Second Time." I am glad to introduce this, my third, Finance Bill to the House. In my first Bill I concentrated on reducing the tax burden on low and middle earners. In my second Bill I reformed and refocused the structure of investment tax reliefs and set a minimum tax which the well-off must pay. In this Bill I seek to ensure the benefit of strong...

Finance Bill 2007: Second Stage (6 Feb 2007)

Brian Cowen: Deputy Bruton is the Nicholas Nickleby of Ireland.

Finance Bill 2007: Second Stage (6 Feb 2007)

Brian Cowen: They are excluded.

Finance Bill 2007: Second Stage (6 Feb 2007)

Brian Cowen: A stud recycling scheme.

Written Answers — National Development Plan: National Development Plan (6 Feb 2007)

Brian Cowen: I propose to take Questions Nos. 249 and 250 together. I refer the Deputy to my reply to Parliamentary Questions Nos. 98 and 99 of Thursday 1 February on the matter.

Written Answers — Public Service Contracts: Public Service Contracts (6 Feb 2007)

Brian Cowen: The procurement competition for the provision of national digital radio services to the non-commercial public sector was conducted under EU Procurement Law using a Restricted Procurement Procedure. It was overseen by an InterAgency Group chaired by my Department. The initial contract notice was issued on 4 January 2006. Nine responses were received from which five were shortlisted for...

Written Answers — Garda Stations: Garda Stations (6 Feb 2007)

Brian Cowen: The Commissioners for Public Works expect to finalise the acquisition of a site at Roxborough for Wexford Garda Station before the end of February, 2007. It is expected that a sketch scheme for a new Divisional Headquarters will be ready in early 2007. On approval of the sketch scheme by the Garda Authorities a part 9 planning application will be initiated. Allowing for the completion of the...

Written Answers — Departmental Expenditure: Departmental Expenditure (6 Feb 2007)

Brian Cowen: In accordance with the requirements of Article 11 of the Constitution, revenues accruing to the State including those seized from drug dealers through the functions of the CAB are paid into the Central Fund, from which the Government draws for expenditure on all necessary public services and investment. There are no proposals to alter these arrangements. With certain exceptions, earmarking...

Written Answers — Tax Code: Tax Code (6 Feb 2007)

Brian Cowen: I propose to take Questions Nos. 258, 265 and 274 together. When a particular stamp duty relief for first-time purchasers was introduced into the tax code in the Finance (No. 2) Act 2000, the relief was also extended to spouses in certain circumstances, who, as a result of a judicial separation or divorce, left the family home to their other spouse and did not have an interest in any other...

Written Answers — Tax Collection: Tax Collection (6 Feb 2007)

Brian Cowen: I propose to take Questions Nos. 259 and 269 together. The Taxes Consolidation Act 1997 provides for the levying of DIRT on certain interest paid or credited on deposits held with banks, building societies and certain other financial institutions including Credit Unions. Subject to certain statutory exceptions, financial institutions are required to deduct the tax from interest paid or...