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

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

Brian Cowen: The purchase of security pendants and telephone alarm systems, and their monitoring, are subject to the standard rate of VAT of 21%. The VAT rating of goods and services is subject to the requirements of EU VAT law with which Irish VAT law must comply. While we can maintain the zero rating on those goods and services which were zero-rated before 1 January 1991, the purchase, installation or...

Written Answers — Departmental Properties: Departmental Properties (9 Feb 2005)

Brian Cowen: Further to our correspondence to the Deputy regarding this matter, dated 17 April 2002 and 4 July 2003, the only further item that has come to light is the theft of a twin-axle trailer for carrying building supplies stolen from an Office of Public Works maintenance depot that was reported to the Garda Síochána. The item has not yet been recovered.

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

Brian Cowen: I am informed by the Revenue Commissioners that the information requested by the Deputy in regard to trusts is not readily available and either could not be obtained, or could not be obtained without conducting a protracted investigation of the Revenue Commissioners records. However, some information is available solely in regard to the larger trusts now dealt with in the Revenue...

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

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 2004 and 2005, is set out in the following tables. They indicate the proportions of...

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

Brian Cowen: Vehicle registration tax, VRT, is a tax on the registration of vehicles, regardless of their source, and is charged at the time when the vehicle is registered in the State. It is not a tax on the manufacture, supply or importation of motor vehicles. Section 130A of the Finance Act 1992 provides that VRT is payable on the registration of a kit car, where in the construction of the vehicle, a...

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

Brian Cowen: Tax relief for health expenses is provided for under section 469 of the Taxes Consolidation Act 1997. The relief is granted at the highest rate of tax at which the taxpayer is chargeable for the year of the claim. Relief cannot be claimed for any expenditure that has been or will be reimbursed by a medical insurer or where a compensation payment is or will be made in respect of the...

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

Brian Cowen: Medical expenses incurred outside of the State qualify for tax relief on the same basis as medical expenses incurred within the State provided that the following conditions apply. As regards the cost of a medical practitioner, the medical practitioner is entitled, under the laws of the country in which the care is provided, to practise medicine or dentistry there; and as regards the cost of...

Written Answers — Special Savings Incentive Scheme: Special Savings Incentive Scheme (9 Feb 2005)

Brian Cowen: The Deputy's question relates to a situation where it is claimed that interest accumulated in respect of savings in an SSIA of a deceased spouse is not being paid over to the surviving spouse. The question does not make clear if there is a difficulty specifically in regard to the SSIA itself or if the difficulty is in some way related to the distribution of the estate of the deceased person....

Written Answers — Insurance Industry: Insurance Industry (10 Feb 2005)

Brian Cowen: The requirements regarding information that must be provided by insurance undertakings to holders of life assurance policies are laid down in Part IIIA of the Insurance Act 1989 and in the Life Assurance (Provision of Information) Regulations 2001 made under that Part of the Act by the then Minister of State at the Department of Enterprise, Trade and Employment. The requirements in part...

Written Answers — Dormant Accounts Fund: Dormant Accounts Fund (10 Feb 2005)

Brian Cowen: The NTMA has no role in calculating the value of the unclaimed policy, the proceeds of which are transferred to the dormant accounts fund. Under the Unclaimed Life Assurance Policies Act 2003, where a claim is made in respect of such a policy the insurance undertaking concerned establishes the identity of the policyholder, gives a written notice to the NTMA of the net encashment value of the...

Written Answers — Tax Code: Tax Code (10 Feb 2005)

Brian Cowen: I propose to take Questions Nos. 154 and 156 together. As the Deputies will be aware, 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. One of the main benefits from this approach is that,...

Written Answers — Anti-Social Behaviour: Anti-Social Behaviour (10 Feb 2005)

Brian Cowen: The Deputy will appreciate that given my Department's functions, its Vote does not include provision for funds or grants for the type of initiative he mentions, either directly or through the bodies funded from it.

Issue of Writ: Kildare North By-election. (15 Feb 2005)

Brian Cowen: I have great pleasure in supporting the motion for the issue of this writ today in respect of the by-election in Kildare North. I do so as a successor to the outgoing Deputy, Mr. McCreevy who, as all Deputies will acknowledge, has served that constituency with great distinction, both as a backbencher and as a Minister in successive Governments. Kildare North has benefited in the past eight...

Issue of Writ: Kildare North By-election. (15 Feb 2005)

Brian Cowen: All the indications are that Deputy Stagg is already out running for one of the new brooms which Deputy Rabbitte has brought forward, whom we wish well in their first electoral contest. I was amused by some of the commentary last night about the prospect of the Government deferring this by-election and the Opposition being very anxious to get out there and show the substance of the Mullingar...

Issue of Writ: Kildare North By-election. (15 Feb 2005)

Brian Cowen: I am glad to see Deputy Stagg has concluded his canvass for this evening and has returned to the House. From the Government's point of view, the people of Kildare North have an opportunity to decide if three Opposition Deputies will serve their purposes over the next two and a half years or whether they would like to have a Government representative to add to their two distinguished Members...

Issue of Writ: Kildare North By-election. (15 Feb 2005)

Brian Cowen: I see that Munster too is taking an interest in this Leinster championship campaign. From our point of view, the basic point needs to be reiterated. In what way, for the remainder of this Dáil term, does it suit or coincide with the interests of the people of Kildare North that we have another Opposition Deputy without influence or impact being suggested as a prospective candidate who will...

Issue of Writ: Kildare North By-election. (15 Feb 2005)

Brian Cowen: In a democratic country, people can put their view, but I strongly contend that based on the record of the outgoing Deputy——

Issue of Writ: Kildare North By-election. (15 Feb 2005)

Brian Cowen: ——his performance, and the quality of life and improved situation of the people of Kildare, which they know about, which needs no extolling by me in this House and which will not be denigrated despite the best rhetorical attempts of the Opposition today or for the course of the next three weeks, the people of Kildare will see that it is in their interests to ensure that they are...

Issue of Writ: Kildare North By-election. (15 Feb 2005)

Brian Cowen: Is that right? It was not clear to me at the time. I am glad the Deputy has figured it out.

Issue of Writ: Kildare North By-election. (15 Feb 2005)

Brian Cowen: I still know him well.