Results 5,561-5,580 of 19,445 for speaker:Brian Cowen

Finance Bill 2007: Report Stage (6 Mar 2007)

Brian Cowen: If so doing would be of assistance in trying to assess the position, I can make inquiries into the matter. However, it is not a simple matter to change to a system that operates at source. One requires a limited number of service providers to be able to so do. The fact there are thousands of GPs means it would not be as simple as, for example, doing so with the limited number of trade...

Finance Bill 2007: Report Stage (6 Mar 2007)

Brian Cowen: The Ombudsman also has a view on this matter.

Finance Bill 2007: Report Stage (6 Mar 2007)

Brian Cowen: There are a number of such officers, including the Ombudsman for Children. My point is——

Finance Bill 2007: Report Stage (6 Mar 2007)

Brian Cowen: I will not respond. I will allow the Deputy to continue.

Finance Bill 2007: Report Stage (6 Mar 2007)

Brian Cowen: There has been. There is far more than one ombudsman. Moreover, the Ombudsman has a view on the wholesale division of the role, particularly when she already has a well-established competency in this regard.

Finance Bill 2007: Report Stage (6 Mar 2007)

Brian Cowen: I will speak to amendments Nos. 8 and 10 to 12, inclusive. Two amendments are being proposed, the effect of which would be to remove the de minimis rule so that taxpayers could benefit from a full deduction in respect to their health expenses in the tax year and broaden out significantly the relief on health expenses to include expenses incurred in the provision of assistance to children with...

Finance Bill 2007: Report Stage (6 Mar 2007)

Brian Cowen: Being the Tánaiste, he has already received it.

Written Answers — Commemorative Events: Commemorative Events (6 Mar 2007)

Brian Cowen: Later this month, in common with the other Euro Member States, the Central Bank will on my behalf issue a €2 commemorative coin to mark the 50th anniversary of the signing of the Treaty of Rome. There are no further plans to issue €2 commemorative coins at present. The Deputy may also be aware that last month, on my behalf, the Central Bank, in cooperation with the Croatian National Bank...

Written Answers — Tourism Promotion: Tourism Promotion (6 Mar 2007)

Brian Cowen: The areas to be included in the proposed Mid-Shannon Tourism Infrastructure Investment Scheme are outlined in Schedule 8B which is attached to Section 28 of the Finance Bill 2007. The area referred to by the Deputy is not within the area covered by the proposed scheme. It is not intended to extend the proposed scheme. However, I would like to point out to the Deputy that the area he is...

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

Brian Cowen: I am advised by the Revenue Commissioners that, under Section 469 of the Taxes Consolidation Act 1997, tax relief is allowable on health expenses incurred outside of the State on the same basis as health expenses incurred within the State, provided that: (i) the medical practitioner is entitled, under the laws of the country in which the care is provided, to practise medicine or dentistry...

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

Brian Cowen: I am advised by the Revenue Commissioners that from the information provided it is not clear whether exemption from stamp duty under the young trained farmer scheme applies. For further information please contact: Cork Stamp Duty Office, South West Region, Government Buildings, Sullivan's Quay, Cork, phone: 021-4325000.

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

Brian Cowen: I am advised by the Revenue Commissioners that the taxpayer is registered only as a PAYE employee. His records show that he was an employee of six companies/persons at different times between 4th December 1998 and 25th October 2002. There is no record of any employment since that date. There is no record of the taxpayer being registered for income tax as a self employed person and therefore...

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

Brian Cowen: A child dependant allowance can arise from a number of sources such as social welfare legislation, employments and occupational pension schemes. As regards the child dependant allowance payable by the Department of Social and Family Affairs, the 1998 Supreme Court case of Ó Síocháin v. Neenan held, on interpretation of the relevant social welfare legislation, that the widow's pension,...

Written Answers — Alternative Energy Projects: Alternative Energy Projects (6 Mar 2007)

Brian Cowen: I wish to advise the Deputy that there are no grants or financial incentives available for adapting diesel cars in order that they can use biofuels. As the Deputy will be aware, I introduced a provision in the Finance Act of 2006 which enables the Revenue Commissioners to grant a 50% vehicle registration tax (VRT) relief on the registration of flexible fuel vehicles (FFVs) in the State. The...

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

Brian Cowen: I am advised by the Revenue Commissioners that a direct swap of land, in the circumstances outlined, may have implications for taxation under three separate taxheads; namely capital gains tax, capital acquisitions tax and stamp duty. I will look at each in turn. Capital Gains Tax (CGT) The exchange of land is a chargeable occasion for both parties involved. The disposal proceeds are taken...

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

Brian Cowen: I am informed by the Revenue Commissioners that statistics on the amount of corporation tax paid by multinational corporations are not separately available. However, data can be derived from corporation tax returns on the percentage of corporation tax attributable to companies taxed wholly or partly at the reduced rate of 10 per cent, and including the tax of IFSC companies at both the 10...

Finance Bill 2007: Report Stage (Resumed). (7 Mar 2007)

Brian Cowen: I have already spoken on this section.

Finance Bill 2007: Report Stage (Resumed). (7 Mar 2007)

Brian Cowen: We have set up the Health Information and Quality Authority, HIQA, to ensure developments, whether under a tax-based scheme or otherwise, meet regulatory standards. The authority fills a gap in the monitoring process which had led to certain well known cases in which the standard of care was not what we would have expected. The response of the Minister for Health and Children was to set up...

Finance Bill 2007: Report Stage (Resumed). (7 Mar 2007)

Brian Cowen: This amendment concerns the home carer tax credit of €770, which under section 466A of the Taxes Consolidation Act 1997 is granted to married couples where one spouse works at home to care for children, the aged or incapacitated persons. We discussed an identical amendment on Committee Stage which proposed that the home carer credit should be increased to €1,760, or the same as the...

Finance Bill 2007: Report Stage (Resumed). (7 Mar 2007)

Brian Cowen: That is a significant change.