Results 5,481-5,500 of 19,445 for speaker:Brian Cowen

Written Answers — Tax and Social Welfare Codes: Tax and Social Welfare Codes (13 Feb 2007)

Brian Cowen: I have been advised by the Revenue Commissioners that any application for State Pension is made to the Department of Social and Family Affairs. In making an application for a State Pension (Contributory) on form SPT/SPC1, the taxpayer is obliged to provide (together with other non-Revenue items) his Form P60 for the last full tax year before he reached age 65 or 66 (if employed for that...

Written Answers — Tax and Social Welfare Codes: Tax and Social Welfare Codes (13 Feb 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. Under the EU VAT Directive, Member States may retain the zero rates on goods and services which were in place on 1 January 1991, but cannot extend the zero rate to other goods and services. As the supply of panic alarms was not subject to the zero rate...

Written Answers — Social Finance Fund: Social Finance Fund (13 Feb 2007)

Brian Cowen: On 2 February 2007 I launched the Social Finance Foundation to implement the Social Finance Initiative announced in Budget 2006. The Social Finance Foundation has been established on a not-for-profit basis to act as a wholesale supplier of social finance for on-lending by specialist social finance lenders to support social and developmental projects and social enterprise in local communities....

Written Answers — Industrial Development: Industrial Development (13 Feb 2007)

Brian Cowen: A number of areas in Mayo are already designated for relief under the 2 main area based tax incentive schemes, Ballina was among the 42 towns and cities that had integrated areas designated for tax relief under the 1999 Urban Renewal Scheme, while Belmullet, Charlestown and Foxford had sub-areas and sites designated for tax relief under the Town Renewal Scheme. Under both of these schemes...

Written Answers — Industrial Development: Industrial Development (13 Feb 2007)

Brian Cowen: In relation to the NDP 2000-2006 the figures reported at the recent NDP/CSF Monitoring Committee meeting in December 2006 indicate that some €11.7 billion of Exchequer and EU expenditure has been incurred in the BMW region by the end of June 2006. The original Exchequer and EU forecast for the BMW region for the lifetime of the Plan is €14.5 billion. Accordingly, this is a healthy...

Written Answers — Tax Code: Tax Code (13 Feb 2007)

Brian Cowen: The transfer of land can incur liability to tax under three tax heads; namely capital acquisitions tax (CAT) (which includes gift and inheritance tax); capital gains tax (CGT) and stamp duty. However, there are a number of reliefs and allowances in place in respect of each of these taxes to reduce the burden of taxation with regard to the transfer of a site from a parent to a child for the...

Written Answers — Tax Code: Tax Code (13 Feb 2007)

Brian Cowen: Contributions made to supplementary private pension arrangements are exempt from taxation (subject to certain restrictions) and, in certain circumstances, such contributions are also exempt from PRSI. There is no tax relief on PRSI contributions generally, however, and it is the case that social welfare pensions are liable to tax. The income tax exemption limits for senior citizens aged 65...

Written Answers — EU Funding: EU Funding (13 Feb 2007)

Brian Cowen: Approximately 3.2 billion euro of Structural Funds was allocated to Ireland for the 2000-2006 programming period. In addition, over 600 million euro was allocated under the Cohesion Fund and Trans European Networks (TENS). An additional 2.2 billion euro was allocated under the EAGGF Guidance to co-finance the separate CAP Rural Development Programme 2000-2006. My Department oversees the...

Written Answers — Pension Provisions: Pension Provisions (13 Feb 2007)

Brian Cowen: Non-established State Employees have broadly the same pension terms as established civil servants paying full class PRSI. They must have at least two years' service, except in the case of a member who dies in service (death gratuity requires no minimum service) and pension benefits depend on the number of years service that a person has and takes account of the personal rate of contributory...

Written Answers — Disabled Drivers: Disabled Drivers (13 Feb 2007)

Brian Cowen: I am advised by the Revenue Commissioners, that based on the information supplied, they have been unable to trace any claim by the named person under the Disabled Drivers and the Disabled Passengers (Tax Concession) Regulations, 1994. The disability criteria for eligibility for the tax concessions under this scheme are set out in the Disabled Drivers and Disabled Passengers (Tax Concessions)...

Written Answers — Decentralisation Programme: Decentralisation Programme (13 Feb 2007)

Brian Cowen: Over ten thousand six hundred civil and public servants have applied to relocate under the Decentralisation Programme. At the end of December 2006, over 2,400 staff had been assigned to decentralising posts. Some 700 of these are currently in place, in 15 new locations, while the remainder are being trained in advance of decentralisation to a new location, as soon as accommodation becomes...

Written Answers — Banking Sector Regulation: Banking Sector Regulation (13 Feb 2007)

Brian Cowen: There is nothing in tax law requiring the use of a utility bill to set up a bank account. The Deputy may have in mind the requirements of the EU Savings Directive. As the Deputy will be aware, the Savings Directive (which was transposed into Irish law as sections 898B to 898R of the Taxes Consolidation Act, 1997) provides for most EU Member States to exchange information on the cross border...

Written Answers — Tax Collection: Tax Collection (13 Feb 2007)

Brian Cowen: I am advised by the Revenue Commissioners that they have issued letters to a number of individuals who held casual trading licences to operate in Henry Street/Moore Street and that do not appear to be registered for Income Tax or Value Added Tax. The individuals have been advised of their obligations to register for tax and to submit the appropriate returns. The letters issued as part of...

Written Answers — National Development Plan: National Development Plan (13 Feb 2007)

Brian Cowen: I propose to take Questions Nos. 323 and 324 together. The National Development Plan (2007-2013) is a strategic document setting out a broad investment framework and investment priorities, together with indicative financial allocations, for the next seven years. It does not contain a list of all projects to be undertaken in 2007 and/or over the period of the Plan, although certain Chapters,...

Written Answers — Decentralisation Programme: Decentralisation Programme (14 Feb 2007)

Brian Cowen: My Department, together with the Office of Public Works, is examining possibilities for permanent accommodation in Kildare for circa 30 posts as part of the Government's decentralisation programme. Pending the identification of a suitable permanent accommodation solution, interim accommodation options in County Kildare are being examined, with a view to having an advance move commenced later...

Written Answers — Regional Airports: Regional Airports (14 Feb 2007)

Brian Cowen: I propose to take Questions Nos. 209 and 210 together. As the Deputy will be aware, following a seizure of heroin in Belgium and the related arrest of three Irish nationals last year, the Revenue Commissioners initiated a review of Customs controls at Licensed Aerodromes (incl. Knock). I am informed by the Revenue Commissioners that their review has now been completed. The review examined...

Written Answers — Tax Code: Tax Code (14 Feb 2007)

Brian Cowen: I assume the Deputy is referring to the educational criteria of the stamp duty relief and the enhanced regime of stock relief for young trained farmers. These reliefs are available to farmers who are aged under 35 and have specific agricultural training. However, where young farmers possess certain non-agricultural third level qualifications or where they have qualified to enter the third...

Written Answers — Tax Offences: Tax Offences (14 Feb 2007)

Brian Cowen: I am advised by the Revenue Commissioners that where vehicles are seized for failure to comply with the VRT Regulations on the use of foreign-registered vehicles in the State, the option is offered to the owner of release of the vehicle on payment of the VRT due, along with an additional penalty (normally amounting to 10% of the value of the vehicle concerned) and immediate registration of...

Written Answers — Tax Yield: Tax Yield (14 Feb 2007)

Brian Cowen: The following table below provides the details requested by the Deputy. The 2006 GNP figure, upon which the 2006 figures are based, is an estimated outturn. VAT Income Tax Corporation Tax Excise Duty Big 4 Total Customs Stamp Duty CGT CAT Levies & Motor Vehicle Duties Overall Total % of GNP % of GNP % of GNP % of % of GNP % of GNP % of GNP % of GNP % of GNP % of % of GNP 1996 7.6 11.2...

Written Answers — Special Savings Incentive Scheme: Special Savings Incentive Scheme (14 Feb 2007)

Brian Cowen: I am advised by the Revenue Commissioners, that 1,170,208 SSIAs were commenced by individuals prior to the closing date of 30 April 2002. Based on the latest information available, a total of 86,569 SSIAs were ceased. The majority were ceased voluntarily by the account holders and a small number were ceased because the SSIA rules were breached. There were also a small number of SSIAs that...