Results 5,741-5,760 of 19,445 for speaker:Brian Cowen

Written Answers — National Development Plan: National Development Plan (20 Mar 2007)

Brian Cowen: As part of the preparatory process for the National Development Plan 2007-2013, consideration was given to the capacity of the construction industry. My Department, together with the Department of the Environment, Heritage and Local Government, which is the lead Department with immediate responsibility for the construction industry, examined this issue. As Chapter 1 of the Plan indicates,...

Written Answers — Departmental Staff: Departmental Staff (20 Mar 2007)

Brian Cowen: The percentage of staff in my Department, who claimed expenses for use of private cars in 2006, was 32% and the percentage of staff who claimed expenses in respect of public transport, including bus, rail, and taxis, was 35%. There were no instances of staff members claiming expenses for the use of bicycles.

Written Answers — Tax Code: Tax Code (20 Mar 2007)

Brian Cowen: The position is that charities and non-profit groups engaged in non-commercial activity are exempt from VAT under the EU VAT Directive, with which Irish VAT law must comply. This means they do not charge VAT on the services they provide and cannot recover VAT incurred on goods and services that they purchase. Essentially only VAT registered businesses which charge VAT are able to recover VAT....

Written Answers — Disabled Drivers: Disabled Drivers (20 Mar 2007)

Brian Cowen: The Disabled Drivers and Disabled Passengers (Tax Concessions) Scheme provides relief from VAT and VRT (up to certain limit) on the purchase of a car adapted for the transport of a person with specific severe and permanent 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...

Written Answers — Tax Code: Tax Code (20 Mar 2007)

Brian Cowen: I presume the Deputy is seeking an extension to sea-fishing boats of 15 tons or less of the zero-rating that applies to the supply, modification, repair and maintenance and hiring of such boats that are over 15 tons. The position is that the VAT regime and indeed the rating of all goods and services is subject to the requirements of EU VAT law with which Irish VAT law must comply. Under EU...

Written Answers — Disabled Drivers: Disabled Drivers (20 Mar 2007)

Brian Cowen: I am advised by the Revenue Commissioners that a person claiming for relief of taxes under The Disabled Drivers and the Disabled Passengers [Tax Concessions] Regulations 1994 on behalf of a person in possession of a Primary Medical Certificate must be a family member of the said person. While the direct relationship between the driver and the disabled person is not defined by law the...

Written Answers — Public Service Charges: Public Service Charges (20 Mar 2007)

Brian Cowen: The level at which user fees and service charges, and where appropriate waiver schemes, are applied is primarily a matter for each relevant Department and public body to determine, in accordance with the statutory, administrative and regulatory frameworks that may apply in each case having regard to the nature of the service. The Deputy should raise the matter with the relevant Minister.

Written Answers — Tax Code: Tax Code (20 Mar 2007)

Brian Cowen: I am advised by the Revenue Commissioners that the certificate of tax credits and standard rate cut-off point has already issued to the named individual and his employer. The named individual contacted Revenue on 19 February regarding his tax credit certificate. His request was dealt with and a certificate issued on 5 March. It emerged that one allowance was not included on this and a...

Written Answers — Tax Code: Tax Code (20 Mar 2007)

Brian Cowen: I have been advised by the Revenue Commissioners that as the person's tax credits are sufficient to cover the tax due on her total income, she has no liability to tax. Under the provisions of sections 469 of the Taxes Consolidation Act 1997 (relief for health expenses), refunds can only be made in respect of health expenses where there is tax available to repay. As the person in question...

Written Answers — Social Welfare Benefits: Social Welfare Benefits (20 Mar 2007)

Brian Cowen: In the normal course of events, the practice is to review various payment support arrangements, such as the Early Childcare Supplement, in the run up to the annual Estimates and Budget, taking account of all relevant factors such as inflation and other changing circumstances.

Written Answers — Tax Code: Tax Code (20 Mar 2007)

Brian Cowen: The SSIA scheme was introduced in the 2001 Finance Act and gives a credit to all SSIA investors of 25%, or €1 for every €4 saved. The aim of the SSIA scheme was to encourage savings. This aim has been successfully achieved with over 1.1 million persons availing of the special scheme. The exit tax on matured SSIA accounts is calculated at 23% of the gain or interest earned on the...

Written Answers — Tax Clearance Certificates: Tax Clearance Certificates (20 Mar 2007)

Brian Cowen: I have been advised by the Revenue Commissioners that the person's application for a tax clearance certificate was received on 2 February 2007. Unfortunately, there was a delay in processing the application and this is very much regretted. The certificate issued on 7 March 2007.

Written Answers — Tax Code: Tax Code (20 Mar 2007)

Brian Cowen: I am advised by the Revenue Commissioners that the tax implications, where a parent of a first-time buyer is involved in the purchase of a home for the first-time buyer, will depend on the nature of the parent's involvement in the purchase. I will deal with the different taxes in turn. Stamp Duty Where the parent makes a cash gift to a child of all or part of the purchase monies to enable...

Written Answers — Tax Code: Tax Code (20 Mar 2007)

Brian Cowen: I have been advised by the Revenue Commissioners that as the person's tax credits are sufficient to cover the tax due on her total income, she has no liability to tax. Under the provisions of sections 469 of the Taxes Consolidation Act 1997 (relief for health expenses), refunds can only be made in respect of health expenses where there is tax available to repay. As the person in question...

Written Answers — Tax Code: Tax Code (20 Mar 2007)

Brian Cowen: A person who holds a credit card account with a credit card provider pays stamp duty on that credit card account once for each 12 month period ending on 1 April each year. Where a person cancels a credit card account within a 12 month period he/she pays the charge at the time of cancellation. This means that, in respect of any credit card account, an individual will only pay once for the...

Written Answers — Departmental Expenditure: Departmental Expenditure (20 Mar 2007)

Brian Cowen: The amount paid from my Department's Vote in 2006 in respect of car mileage expenses was €185,327.48; the amount paid to cover rail and bus ticket expenses in the same period was €16,462.78.

Written Answers — Tax Code: Tax Code (20 Mar 2007)

Brian Cowen: As the Deputy may be aware, under Section 848A of the Taxes Consolidation Act 1997, tax relief is available on donations to eligible charities and other approved bodies, including bodies which come under the category "Advancement of Education". Any school teaching children with special needs, for example, would be entitled to apply to the Revenue Commissioners for charitable tax exemption....

Written Answers — Departmental Expenditure: Departmental Expenditure (20 Mar 2007)

Brian Cowen: The cost of energy paid by my Department in 2002 was €297,609.00 and the cost for 2006 was €384,243.62. The quantities of energy used are not readily identifiable, as a large element of the Department's energy costs are billed on a shared basis with other departments/offices. The Office of Public Works has invested in an energy monitoring and targeting system which is being rolled out to...

Written Answers — Tax Code: Tax Code (20 Mar 2007)

Brian Cowen: I propose to take Questions Nos. 301 and 303 together. My decision to extend the Business Expansion Scheme (BES) and the Seed Capital Scheme (SCS) was based on a thorough review of the scheme that was carried out by my Department during Summer 2006 in conjunction with the Department of Enterprise, Trade & Employment and the Revenue Commissioners. It included a survey of firms which had...

Written Answers — Tax Code: Tax Code (20 Mar 2007)

Brian Cowen: I am not aware of any difficulties with the way that companies declare their profits for Irish tax purposes. The structure of the Irish tax regime corresponds to the international norm. A company that is resident in the State is taxed on its worldwide income. A company that is not resident in the State but which carries on a trade through a branch or agency in the State is taxed on its...