Results 5,881-5,900 of 19,445 for speaker:Brian Cowen

Seanad: Finance Bill 2007 [Certified Money Bill]: Committee and Remaining Stages (29 Mar 2007)

Brian Cowen: He will have to reconcile his distance from Fine Gael with his new profession. The argument put forward on radio by the gentleman in question is that the Fine Gael proposal is a great idea because stamp duty stops sellers from getting more money for their houses and that the houses would be worth €50,000 or more extra if the stamp duty did not have to be paid. His client would win but the...

Seanad: Finance Bill 2007 [Certified Money Bill]: Committee and Remaining Stages (29 Mar 2007)

Brian Cowen: To pick up on what Senator Mansergh stated, I have sought to be circumspect and I have not engaged in any speculation regarding the future of stamp duty and the role it plays in our taxation system for the obvious and valid reasons outlined by him in terms of the budgetary context of how all these matters are handled. Now that it has been decided to put out this as a centrepiece of Fine...

Seanad: Finance Bill 2007 [Certified Money Bill]: Committee and Remaining Stages (29 Mar 2007)

Brian Cowen: I thank the Seanad for the good debate we had on the Bill. I always enjoy the nice contrast in the approach to the Bill in this House compared to that in the upper House.

Seanad: Schools Funding (29 Mar 2007)

Brian Cowen: The Senator has outlined in detail the situation that applies to Drumnigh school and the wider role the Montessori movement plays in education. We welcome the plurality of approaches which now characterises the provision of education in Ireland, as exemplified not only by the Montessori movement but by Educate Together and various other providers, in addition to the established, traditional...

Code of Conduct for Office Holders. (3 Apr 2007)

Brian Cowen: It is disgraceful.

National Development Finance Agency (Amendment) Bill 2006: Report Stage (3 Apr 2007)

Brian Cowen: My officials have not shown up with my brief but I have seen it. In terms of the commercial sensitivity of that whole area and the discretion that is necessary it would be inappropriate to publish that particular information. Certainly the timing could be negative in terms of the information it would give to other players in the whole process. The intention is certainly not to accept the...

Written Answers — Pension Provisions: Pension Provisions (3 Apr 2007)

Brian Cowen: I propose to take Questions Nos. 230 to 232, inclusive, together. The contribution rates for the Civil Service Spouses' and Children's Pensions Schemes are as follows: Scheme for Established Officers, 1.5% of Salary; Scheme for Unestablished Officers, 1.5% of net salary, i.e. salary less twice the rate of Old Age Contributory Pension, OACP. Under current arrangements appointment to a...

Written Answers — Tax Code: Tax Code (3 Apr 2007)

Brian Cowen: I am advised by the Revenue Commissioners that for capital gains tax, CGT, purposes, the time of disposal of land under a compulsory purchase order is the earlier of the time the authority enters on the land and the time at which the compensation is agreed. The CGT liability arises in the year of assessment (i.e. the calendar year) in which the disposal is treated as being made. This general...

Written Answers — Tax Code: Tax Code (3 Apr 2007)

Brian Cowen: I am advised by the Revenue Commissioners that the partition of a tenancy in common is a disposal for capital gains tax (CGT) purposes. Each party is treated as disposing of an interest in the undivided farm in exchange for an interest in a divided part. The chargeable gains are computed by reference to the respective market values of the farm at the date the father died and on partition. A...

Written Answers — Disabled Drivers: Disabled Drivers (3 Apr 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 Concessions] Regulations 1994. A claim under the above regulations can only be considered from a person who has qualified for a Primary Medical Certificate issued by the Senior Area Medical...

Written Answers — Tax Yield: Tax Yield (3 Apr 2007)

Brian Cowen: By reference to the 2007 post-Budget income tax ready reckoner prepared by the Revenue Commissioners, the full year costs to the Exchequer of the Deputy's measures are as follows. Reduction in the standard rate of tax from 20% to 18% is estimated at €1,025 million. Reduction in the marginal, that is, higher rate of tax from 41% to 40% is estimated at €210 million. Increasing the home...

Written Answers — Tax Code: Tax Code (3 Apr 2007)

Brian Cowen: I am advised by the Revenue Commissioners that section 86 of the Capital Acquisitions Tax Consolidation Act 2003, subject to conditions, grants exemption from Capital Acquisitions Tax in respect of a house comprised in a gift or inheritance. The conditions require that the donee or successor must occupy the house for the period of 3 years ending with the date of the gift or inheritance. Where...

Written Answers — Decentralisation Programme: Decentralisation Programme (3 Apr 2007)

Brian Cowen: My Department has completed the transfer of 126 people to Tullamore. There remain a number of applications on the Central Applications Facility from civil servants for a transfer to my Department and the grade breakdown is as follows: Grade Number of Staff Principal Officer 0 Assistant Principal 0 Higher Executive Officer/Administrative Officer 4 Executive Officer 2 Staff Officer 1...

Written Answers — Tax Code: Tax Code (3 Apr 2007)

Brian Cowen: I am informed by the Revenue Commissioners that the running costs of providing courtesy transport by a publican would be allowed as a deduction for tax purposes where those costs are incurred wholly and exclusively for the purposes of the publican's trade and where customers using the transport service are not charged for it. Any part of the running costs attributable to the private use of...

Written Answers — Disabled Drivers: Disabled Drivers (3 Apr 2007)

Brian Cowen: A special Interdepartmental Review Group reviewed the operation of the Disabled Drivers Scheme. The terms of reference of the Group were to examine the operation of the existing scheme, including the difficulties experienced by the various groups and individuals involved with it, and to consider the feasibility of alternative schemes, with a view to assisting the Minister for Finance in...

Written Answers — Disabled Drivers: Disabled Drivers (3 Apr 2007)

Brian Cowen: Based on the most recent data available from the Revenue Commissioners, it is estimated that the number of claimants in the Disabled Drivers and the Disabled Passengers [Tax Concessions] Regulations 1994 Scheme in 2006, was approximately 11,000. The initial application under the Scheme is made to the Senior Medical Officer for the relevant local Health Services Executive (HSE) administrative...

Written Answers — Financial Services Regulation: Financial Services Regulation (3 Apr 2007)

Brian Cowen: The Report of the Review Group on Longer-Term Lending Limits under Section 35 of the Credit Union Act, 1997, was published on my Department's website on 2 February 2007. The Review Group was comprised of representatives from the Irish League of Credit Unions, the Credit Union Development Association, the Registrar of Credit Unions and my Department. The Report recommended that Section 35...

Written Answers — Tax Code: Tax Code (3 Apr 2007)

Brian Cowen: I assume the Deputy has in mind the estimated cost of tax relief on pension contributions by employers, employees and self-employed. I am informed by the Revenue Commissioners that the latest relevant figures available are in respect of the income tax year 2003. The total cost of tax relief on pensions contributions is tentatively estimated at approximately €1.456 billion. With the...

Written Answers — Garda Stations: Garda Stations (3 Apr 2007)

Brian Cowen: The Commissioners of Public Works expect to finalise the acquisition of a site at Rocksborough for Wexford Garda Station very soon. The OPW is scoping the works for this project to enable a design team to be placed under the new Standard Conditions of Engagement for Construction Consultants effective from the beginning of 2007. Planning Consultation under Part 9 will be initiated later on...

Written Answers — Departmental Staff: Departmental Staff (3 Apr 2007)

Brian Cowen: Given the size of the public service pay and pension bill as a component of overall Government expenditure, Ministers are required to control and regulate public sector numbers within their respective areas. It is the responsibility of each Minister and his or her Department to ensure that staff employed in their areas of responsibility are deployed as effectively as possible to meet current...