Results 5,441-5,460 of 19,445 for speaker:Brian Cowen

Written Answers — Tax Yield: Tax Yield (7 Feb 2007)

Brian Cowen: The information requested by the Deputy in a format which presents the data in terms of the effective tax rates actually paid by taxpayers is set out in the table below. This is the same format as used for the presentation of pre-Budget 2007 and post-Budget 2007 distributions of earners in the 2007 Budget booklet. Tax Year Exempt(1) Paying at 20% or less(2) Paying at greater than 20% Total...

Written Answers — Greenhouse Gas Emissions: Greenhouse Gas Emissions (7 Feb 2007)

Brian Cowen: The targets referred to by the Deputy featured in a recent communication from the European Commission. They have yet to be agreed by Member States and these discussions will be dealt with by my colleague the Minister for Environment, Heritage and Local Government. I have stated before that, in conjunction with other policy measures, taxation can play a part in achieving environmental...

Written Answers — Anti-Poverty Strategy: Anti-Poverty Strategy (7 Feb 2007)

Brian Cowen: The proposal is to develop a pilot savings scheme for low-income households, similar to the SSIA scheme which is now in its final months. While the proposal has a number of socially progressive features, I am not convinced that a further SSIA type scheme is the appropriate way forward. Raising the income levels of those affected by more jobs, higher wages or better social welfare support...

Written Answers — National Development Plan: National Development Plan (7 Feb 2007)

Brian Cowen: I refer the Deputy to Chapter 13 of the Plan which deals with the monitoring, management and implementation arrangements for the NDP 2007-2013. In general, implementation of NDP investment at programme and project level will be the responsibility of the relevant Government Department and Agency. Project selection and implementation will be subject to compliance with guidance set down in...

Written Answers — Tax Collection: Tax Collection (7 Feb 2007)

Brian Cowen: I have been advised by the Revenue Commissioners that for taxation purposes single farm payments can be accounted for on either a receipts basis or an annual basis. In cases where farmers make tax returns on a receipts basis the single farm payment is recognised as a receipt pertaining to the date the cheque issues from the Department of Agriculture and Food and is therefore liable to income...

Written Answers — Tax Code: Tax Code (7 Feb 2007)

Brian Cowen: I propose to take Questions Nos. 231 and 233 together. Section 482 provides relief for expenditure incurred on the repair, maintenance and restoration of a building or garden which is determined by the Minister for the Environment and Local Government to be intrinsically of significant scientific, historical, architectural or aesthetic interest and in respect of which the Revenue...

Written Answers — Tax Code: Tax Code (7 Feb 2007)

Brian Cowen: The Deputy will be aware of the commitment contained in the Government Programme to keep down personal and business taxes in order to strengthen and maintain the competitive position of the Irish economy. When this Government came to office in 1997, the rates of business and personal taxes were still high compared with today's rates. The standard corporation tax rate was 36% and income tax...

Written Answers — Tax Code: Tax Code (7 Feb 2007)

Brian Cowen: I believe so. The scheme of capital allowances for the construction of private hospitals was reviewed by Indecon Economic Consultants as part of the overall review of property tax incentives in 2005. Indecon consulted widely in the course of their review, including consultations with the Department of Health and Children and the Health Service Executive. The report was published on 6...

Written Answers — Motor Taxation: Motor Taxation (7 Feb 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 Vehicle Registration Tax Regulations as regards the use of foreign registered vehicles in the State. Revenue also periodically carry out co-ordinated national enforcement campaigns to detect...

Written Answers — National Development Plan: National Development Plan (7 Feb 2007)

Brian Cowen: I propose to take Questions Nos. 238, 239 and 241 together. My Department was responsible, under the general direction of Government, for coordinating the preparation and drafting of the Plan. This included commissioning an ex ante evaluation of the investment priorities from the Economic and Social Research Institute. My Department also conducted a widespread consultation process that...

Written Answers — Pension Provisions: Pension Provisions (7 Feb 2007)

Brian Cowen: I am advised by the Revenue Commissioners that the taxpayer concerned is now aged over 75 and is thus precluded, in accordance with tax legislation, from making a tax allowable PRSA contribution. A tax credit certificate will be issuing to the taxpayer within the next number of days. Should he have any specific queries in regard to the other aspects of his tax affairs he should contact his...

Written Answers — Tax Code: Tax Code (7 Feb 2007)

Brian Cowen: The position is that a lone parent, whether single, separated, divorced or widowed, may claim the one parent family tax credit if they have qualifying dependant children, and if they are not cohabiting with another person as man and wife. The personal relief for lone parents was introduced as a tax allowance in 1979 in recognition of the circumstances where additional costs involved in child...

Written Answers — National Development Plan: National Development Plan (7 Feb 2007)

Brian Cowen: My Department does not maintain data on the status of individual projects or investments under the NDP as this is a matter for individual Departments and Agencies who are responsible for project funding and project implementation. However, the NDP information website (www.ndp.ie) provides information on certain projects categorised on a county basis and the Deputy may wish to refer to that...

Written Answers — Tax Code: Tax Code (7 Feb 2007)

Brian Cowen: The position is that there are no special income tax reliefs for unmarried couples living together. In this context, tax law follows the general law relating to marriage. Generally speaking, the basis for the current taxation of married couples derives from the Supreme Court decision in Murphy vs the Attorney General (1980) which held that it was contrary to the Constitution for a married...

Written Answers — Decentralisation Programme: Decentralisation Programme (7 Feb 2007)

Brian Cowen: When the Government's Decentralisation Programme was first announced, it was stated that the overall objective would be to ensure that property being acquired at a regional level is matched as closely as possible, both in time and in cost terms, by the disposal of property currently held in the Dublin region, whether held on lease or otherwise. In November 2004 the Decentralisation...

Written Answers — Price Inflation: Price Inflation (7 Feb 2007)

Brian Cowen: The Director General of the Central Statistics Office has sole responsibility for, and is independent in, deciding the statistical methodology and professional standards to be used in compiling the Consumer Price Index (CPI). The CPI is designed to measure the change in the average level of the prices paid by consumers for goods and services. It measures in index form the monthly changes in...

Written Answers — Disabled Drivers: Disabled Drivers (7 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 — Greenhouse Gas Emissions: Greenhouse Gas Emissions (7 Feb 2007)

Brian Cowen: I have not had any specific discussions with the motor industry on the utilisation of modern technology to reduce emissions. Cars are not manufactured in Ireland and consequently our capacity to influence matters is primarily focussed on supporting, at European level, proposals aimed at targeting lower emission standards for cars sold or manufactured in the EU. In any event, proposals...

Written Answers — Greenhouse Gas Emissions: Greenhouse Gas Emissions (7 Feb 2007)

Brian Cowen: I announced on Budget day the commencement of a Public Consultation on Options for revising the VRT system to take greater account of CO2 emissions. I invited interested parties to make submissions to my Department by 1 March 2007. A summary of a number of possible Options which are under consideration by my Department was contained in the Budget 2007 documentation and a longer consultation...

Written Answers — Tax Code: Tax Code (7 Feb 2007)

Brian Cowen: While the promotion of biofuels, including pure plant oil and bioethanol, 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...