Results 5,541-5,560 of 19,445 for speaker:Brian Cowen

Written Answers — Tax Yield: Tax Yield (27 Feb 2007)

Brian Cowen: The following table below provides the details requested by the Deputy. Year Current Surplus (Exchequer) % GNP Current Surplus GGB basis % GDP â'¬m % â'¬m % 1998 2,649 3.9 2,911 3.7 1999 4,345 5.6 5,546 6.1 2000 6,967 7.8 7,301 7.0 2001 4,727 4.8 4,953 4.2 2002 5,399 5.1 3,493 2.7 2003 4,410 3.8 4,209 3.0 2004 5,619 4.5 5,828 3.9 2005 6,353 4.7 4,940 3.1 2006 9,151 6.1...

Written Answers — Tax Code: Tax Code (27 Feb 2007)

Brian Cowen: The VAT Directive permits the value of the VAT registration thresholds, if desired, to be maintained in line with inflation. If the current thresholds were increased in line with inflation, they would rise to around €36,900 for services and €73,800 for goods. However, I should point out that I have significantly increased the VAT registration thresholds over the last two budgets. In last...

Written Answers — Tax Collection: Tax Collection (27 Feb 2007)

Brian Cowen: I am informed by the Revenue Commissioners that the claims for repayment of VAT referred to were paid to the farmer in question in January and May 2006. The farmer subsequently requested that two invoices, which he had submitted in support of the claims, be returned to him for use in connection with a grant application to the Department of Agriculture and Food. One of these invoices has...

Written Answers — Freedom of Information: Freedom of Information (27 Feb 2007)

Brian Cowen: As a commercial semi-state body, the Voluntary Health Insurance Board is not subject to the provisions of the Freedom of Information Acts. FOI has not been extended to commercial semi-state bodies for reasons associated with the need for such bodies to compete commercially.

Written Answers — Decentralisation Programme: Decentralisation Programme (27 Feb 2007)

Brian Cowen: The tables following set out, in each case prior to decentralisation, the sections of my Department that have decentralised to Tullamore or are about to decentralise to Kildare, the number of staff in these sections prior to decentralisation and the full postal address of that Section prior to decentralisation. My Department was in each case a part occupier of these buildings. Details are...

Written Answers — Tax Code: Tax Code (28 Feb 2007)

Brian Cowen: I am advised by the Revenue Commissioners that the proposed transfer by a landowner, in the circumstances outlined, is treated as a disposal for capital gains tax purposes. In computing the gain the deemed sale price is the market value of the property at the date of the transfer. Relief from capital gains tax is available where an individual, aged 55 years or over, disposes of all or part...

Written Answers — Tax Yield: Tax Yield (28 Feb 2007)

Brian Cowen: I am informed by the Revenue Commissioners that the information to be furnished on VAT returns does not require the yield from particular sectors of trade to be identified. It is, therefore, not possible to identify what portion of the net VAT received relates to sales of electricity, gas or telecommunications to domestic households. However, based on statistical data derived from...

Written Answers — Public Service Recruitment: Public Service Recruitment (28 Feb 2007)

Brian Cowen: There is no embargo on the recruitment of staff for any sector within the public service. The Government has, over the last number of years, followed a policy under which the growth in public service employment has slowed overall. The Government will continue to control and regulate numbers employed in the public service within agreed ceilings. Organisations can recruit staff within the...

Written Answers — Disabled Drivers: Disabled Drivers (28 Feb 2007)

Brian Cowen: The Disabled Drivers and Disabled Passengers (Tax Concessions) Scheme provides relief from VAT and VRT on the purchase of a car adapted for the transport of a person with certain physical disabilities, as well as relief from excise on the fuel used in the car up to a certain limit. The disability criteria for eligibility for the tax concessions under this scheme are set out in the Disabled...

Written Answers — Pension Provisions: Pension Provisions (1 Mar 2007)

Brian Cowen: Civil Servants appointed prior to April 1995 pay a modified rate of Pay Related Social Insurance (PRSI) and are not eligible for most Social Welfare benefits, including the Old Age Contributory Pension (OACP). Their personal pension entitlements are met entirely from the Civil Service (occupational) Pension Scheme. All staff (with minor exceptions) appointed or reappointed as established...

Written Answers — Tax Yield: Tax Yield (1 Mar 2007)

Brian Cowen: It is assumed that what the Deputy requires is the proportion of PAYE and self-employed income earners in the ranges of income specified as determined by reference to the income tax record. I am advised by the Revenue Commissioners that the information requested, estimated by reference to the income tax years 2006 and 2007, is as follows: Proportions of all PAYE and Self-Employed income...

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

Brian Cowen: Currently where homecare services are provided for by private contractors for a consideration in the course or furtherance of business, the provider may be obliged to register and account for VAT at the appropriate rate depending on the type of service being provided. Homecare provided to individuals typically consists of a variety of services which may be liable to VAT at different rates....

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

Brian Cowen: By reference to the 2007 post-Budget ready reckoner prepared by the Revenue Commissioners, the cost to the Exchequer of reducing the higher rate of income tax from 41% to 38% is estimated at €635 million in a full year. These figures are provisional, subject to revision and estimated to the nearest €5 million. The ready reckoner is available from today on my Department's website, at...

Written Answers — Fiscal Policy: Fiscal Policy (1 Mar 2007)

Brian Cowen: I am informed by the Revenue Commissioners that, assuming the enactment of the changes announced in the 2007 Budget, the full year cost to the Exchequer is estimated at €1,430 million. This cost estimate assumes that the following changes would be made to the tax band structure: increase the value of the single band to €50,000 increase the value of the lone parents band to €50,000...

Written Answers — Fiscal Policy: Fiscal Policy (1 Mar 2007)

Brian Cowen: As the bulk of taxpayers are in the PAYE sector, it is assumed that the changes mentioned by the Deputy are to be applied with employees primarily in mind. On this basis, and assuming the enactment of the changes announced in the 2007 Budget, I am advised by the Revenue Commissioners that the full year costs to the Exchequer of ensuring that no tax is paid by single persons earning up to...

Written Answers — Fiscal Policy: Fiscal Policy (1 Mar 2007)

Brian Cowen: The stamp duty code favours first-time owner-occupying purchasers. First-time buyers of new residential property are exempt from stamp duty where the property has a floor size of 125 square metres or less and where they occupy the property. Where the floor size of new properties is greater than 125 square metres, stamp duty is charged on the site value at the current rates applying to...

Written Answers — National Gallery Staff: National Gallery Staff (1 Mar 2007)

Brian Cowen: Certain staff in the National Gallery, namely the Attendant grades, are designated as state industrial employees (sometimes referred to as industrial civil servants). The last Designation of state industrial employees took place on 11th July 2003 following consultation with the Departments concerned. The Attendants in the Gallery were formally designated at that time to ensure their continued...

Finance Bill 2007: Financial Resolutions. (6 Mar 2007)

Brian Cowen: I move the following resolutions: THAT section 234 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which provides that certain income derived from patent royalties is exempt from tax, be amended in the manner and to the extent specified in the Act giving effect to this Resolution. THAT the Stamp Duties Consolidation Act 1999 (No. 31 of 1999) be amended in the manner and to the extent...

Finance Bill 2007: Order for Report Stage (6 Mar 2007)

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

Finance Bill 2007: Report Stage (6 Mar 2007)

Brian Cowen: As was said, we discussed the question of advocacy on the various Stages of Finance Bills. I outlined the fact the Ombudsman has been able to deal with systemic and policy issues. The advocates mentioned internationally deal only with administrative matters for individual taxpayers. That does not address systemic or policy issues, many of which are within the remit of the Ombudsman's...