Results 521-540 of 19,445 for speaker:Brian Cowen

Written Answers — Disabled Drivers: Disabled Drivers (8 Feb 2005)

Brian Cowen: The Department of Finance and the Department of Health and Children are reconstituting the medical board of appeal for the disabled drivers and disabled passengers tax concessions scheme. Progress has been made and it is expected that the new arrangements will be put in place shortly. Staffing and administration of the board are being addressed as part of this process.

Written Answers — Tax Code: Tax Code (8 Feb 2005)

Brian Cowen: Capital gains tax, CGT, is a tax on a capital gain arising on the disposal of assets. A 20% rate of CGT now applies on the gains arising on the disposal of assets, including land which is the subject of a compulsory purchase order, CPO. This is the lowest rate of CGT in recent history. Where compensation is received for land that is compulsorily acquired, any gains arising from the amount...

Written Answers — Tax Code: Tax Code (8 Feb 2005)

Brian Cowen: Tax relief for health expenses is provided for under section 469 of the Taxes Consolidation Act 1997. I am informed by the Revenue Commissioners that under the provisions of the section, relief from income tax may not be claimed for the cost of homoeopathic treatment except in the following limited circumstances: where the homoeopath is a qualified medical practitioner registered in the...

Written Answers — HM Customs and Excise Vessel: HM Customs and Excise Vessel (8 Feb 2005)

Brian Cowen: I am advised by the Revenue Commissioners that HM Customs and Excise have informed them that the customs cutter HMCC Valiant left the quay at Lisahally, Derry, Northern Ireland, on Sunday 30 January 2005 at 9.25 a.m. bound for sea. While transiting Lough Foyle, HMCC Valiant launched her RHIB, rigid inflatable boat, in the fairway at the end of the maintained channel to diagnose an engine...

Written Answers — Child Care Services: Child Care Services (8 Feb 2005)

Brian Cowen: The Deputy's question has nine separate proposals for funding child care services. Only some of them fall within the remit of my Department. Over the past number of years the Government has considered carefully the whole area of child care. It has been decided as a matter of policy that child benefit will be the main instrument through which support will be provided to parents with children....

Written Answers — Tax Clearance Certificates: Tax Clearance Certificates (8 Feb 2005)

Brian Cowen: I am advised by the Revenue Commissioners that a C2 application form and supporting explanatory documentation has issued to the person concerned. These forms are available on-line from Revenue's website www.revenue.ie or by phoning the 24-hour Revenue form ordering service on 1890 306706.

Written Answers — Tax Clearance Certificates: Tax Clearance Certificates (8 Feb 2005)

Brian Cowen: The Revenue Commissioners have advised me that the amended address details provided for the person concerned have been noted. A duplicate tax credit certificate will shortly issue to the person concerned at the new address provided.

Written Answers — Nursing Homes: Nursing Homes (8 Feb 2005)

Brian Cowen: Capital allowances for private nursing homes was introduced in Finance Act 1998 with effect from 3 December 1997. The latest information from the Department of Health and Children is that the number of beds in private nursing homes increased from 6,932 at the end of 1997 to 13,178 in December 2003. An estimated 8,527 persons in these nursing homes receive direct Exchequer support of one form...

Written Answers — Tax Code: Tax Code (8 Feb 2005)

Brian Cowen: I am advised by the Revenue Commissioners that following a review of this person's income tax liability for the years 2003 and 2004, PAYE balancing statements for those years together with cheques for the resultant overpayments will be sent to the taxpayer on 9 February 2005.

Written Answers — Disabled Drivers: Disabled Drivers (8 Feb 2005)

Brian Cowen: I assume the Deputy is referring to the disabled drivers and disabled passengers tax concessions scheme. The medical criteria for the purposes of the tax concession under this scheme are set out in the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994. Six different types of disablement are listed under the regulations and a qualifying person must satisfy one or more...

Written Answers — Decentralisation Programme: Decentralisation Programme (8 Feb 2005)

Brian Cowen: In the period since January 2004, the Department of Finance has made six promotional appointments from interdepartmental Civil Service panels; four assistant principal officers, two executive officers. These appointees have agreed to decentralise to Tullamore for three years and two years respectively, where required to do so. My Department understands from the public appointments service...

Order of Business. (9 Feb 2005)

Brian Cowen: It was not even raised at the Whips' meeting.

Order of Business. (9 Feb 2005)

Brian Cowen: It is in the Supreme Court but I do not know exactly what is happening. I will communicate with the Deputy on this matter.

Finance Bill 2005: Second Stage (Resumed). (9 Feb 2005)

Brian Cowen: I thank all Deputies who contributed to the debate yesterday and today. Clearly there is much interest in this Bill, and rightly so. I thank everyone who gave time and consideration to their contributions. I welcome all the opinions I heard from all sides in our attempt to improve the position for those we represent, regardless of our political persuasion. Deputy Bruton referred to the...

Finance Bill 2005: Referral to Select Committee. (9 Feb 2005)

Brian Cowen: I move: That the Bill be referred to the Select Committee on Finance and the Public Service, in accordance with Standing Order 120(1) and paragraph 1(a)(i) of the Orders of Reference of that committee.

Northern Ireland Issues: Motion (Resumed). (9 Feb 2005)

Brian Cowen: I am pleased to have an opportunity to say a few words on the motion before the House. I support the agreed motion set out by many parties in the House. However, I would like to say something about the current position in which we find ourselves and how we should move forward. The whole idea of the Good Friday Agreement is to agree on a common journey rather than prescribe an ultimate...

Written Answers — Vehicle Registration: Vehicle Registration (9 Feb 2005)

Brian Cowen: In 2004, 1,388 vehicles were assigned identification marks containing the index mark LM, the vehicles having been declared as, for registration, not to have been previously registered, and to be owned by a resident of Leitrim, in accordance with vehicle registration tax legislation. The vehicle registration number is assigned by Revenue on the basis of the information provided by the...

Written Answers — Public Service Retirement Scheme: Public Service Retirement Scheme (9 Feb 2005)

Brian Cowen: My Department is currently preparing guidelines for the operation of a scheme of cost neutral early retirement in the public service, as decided on by Government in September 2004. The process of drafting these guidelines, which has involved consultation with the public service unions, is well advanced. On this basis, I expect that the guidelines will issue shortly, thereby allowing the...

Written Answers — Tax Code: Tax Code (9 Feb 2005)

Brian Cowen: I am advised by the Revenue Commissioners that a PAYE balancing statement for the year 2003 will issue to the taxpayer on 9 February 2005.

Written Answers — Tax Code: Tax Code (9 Feb 2005)

Brian Cowen: I am advised by the Revenue Commissioners that a PAYE balancing statement for the year 2003 will issue to the taxpayer's spouse on 9 February 2005 as the taxpayer and her spouse are taxed under joint assessment.