Results 5,921-5,940 of 19,445 for speaker:Brian Cowen

Written Answers — Tax Yield: Tax Yield (5 Apr 2007)

Brian Cowen: I propose to take Questions Nos. 179 and 180 together. I am informed by the Revenue Commissioners that the available information with regard to the yield in 2006 from stamp duty on residential properties broken down by reference to the consideration price bands corresponding to the rates of stamp duty, and between first-time buyers and other buyers, is set out in the following table. It is...

Written Answers — Departmental Expenditure: Departmental Expenditure (5 Apr 2007)

Brian Cowen: The National Development Plan/Community Support Framework (NDP/ CSF) 2000-2006 is an integrated investment plan and strategy for economic and social development for Ireland. The Plan is delivered through seven Operational Programmes (OPs), the Economic and Social Infrastructure OP, the Employment and Human Resources OP, the Productive Sector OP, the Southern and Eastern (S&E) Regional OP,...

Written Answers — Tax Yield: Tax Yield (5 Apr 2007)

Brian Cowen: I propose to take Questions Nos. 182 and 183 together. The information requested by the Deputy in a format which presents the data in terms of the effective tax rates actually paid by taxpayers is set out in the following table. This is the same format as used for the presentation of pre-Budget 2007 and post-Budget 2007 distributions of earners in the 2007 Budget booklet. Tax Year Exempt(1)...

Written Answers — Tax Yield: Tax Yield (5 Apr 2007)

Brian Cowen: Figures of the average amount of income tax paid in the categories mentioned by the Deputy in each of the years 2002 to 2006 inclusive, the latter year being the latest year for which the necessary detailed information is available, are set out as follows: Year (a) PAYE (b) Farmers (c) Other Self-employed € € € 2002 4,008 1,956 (i) 10,210 (i) 1,829 (ii) 9,592 (ii) 2003 4,180...

Written Answers — Tax Yield: Tax Yield (5 Apr 2007)

Brian Cowen: The most recent report on the effective tax rates of the top 400 earners was published on 26 June 2006 and covered the tax year 2002. The main findings of the report were that the numbers in lower effective rate bands for 2002 increased when compared with the 2001 results: The number of taxpayers with a zero effective rate increased from 5 to 6. The number of taxpayers with an effective rate...

Written Answers — Tax Clearance Certificates: Tax Clearance Certificates (5 Apr 2007)

Brian Cowen: It is a fundamental requirement of the tax clearance process that an applicant's tax affairs are in order before a certificate can issue. I am advised by the Revenue Commissioners that, in this case, there are Income Tax payments outstanding for the years 2000-2004 totalling €2,389. Since March 2006, no payments have been made to try and reduce these arrears. In the period since then, there...

Written Answers — Tax Code: Tax Code (5 Apr 2007)

Brian Cowen: As the Deputy is aware, a technical working group, chaired by the EU Commission, is working towards the development of a Common Consolidated Corporate Tax Base (CCCTB). Ireland, along with a number of other Member States, opposes the idea of creating common rules for the calculation of company profits for both principled and practical reasons. That said we are participating in the meetings of...

Written Answers — Financial Services Regulation: Financial Services Regulation (5 Apr 2007)

Brian Cowen: I presume that Deputy's question refers to the projected increase in Financial Regulator's expenditure for 2007 as compared to its estimated outturn for 2006. This was raised in the Financial Services Industry Consultative Panel's observations on the Financial Regulator's budget for 2007, furnished to my Department in December 2006. The 2007 budget is based on the activities which the...

Written Answers — Tax Code: Tax Code (5 Apr 2007)

Brian Cowen: I am informed by the Revenue Commissioners that for the purposes of both Gift and Inheritance Tax, the relationship between the person who provided the gift or inheritance (i.e. the disponer) and the person who received the gift or inheritance (i.e. the beneficiary), determines the maximum tax-free threshold — known as the "Group threshold". Three Group thresholds were are based on the...

Written Answers — EU Regulations: EU Regulations (5 Apr 2007)

Brian Cowen: The advice of the Office of the Attorney General is that the judgement in this case relates solely to the Animal Remedies Act 1993. Whether the judgement has implications for other legislation is under review by the Attorney General. However, the case has no implications for the European Communities Act 1972 and regulations made thereunder or the European Communities Bill 2006, now in the...

Written Answers — Customs Services: Customs Services (5 Apr 2007)

Brian Cowen: I propose to take Questions Nos. 195 and 196 together. I am informed by the Revenue Commissioners that their Customs Service has primary responsibility for the prevention, detection, interception and seizure of controlled drugs intended to be smuggled or illegally imported into the State. The Deputy will be aware of the numerous small ports, harbours, piers, landing points, creeks, etc. that...

Order of Business (24 Apr 2007)

Brian Cowen: There has been great confusion in the past week.

Order of Business (24 Apr 2007)

Brian Cowen: As the Deputy will be again.

Order of Business (24 Apr 2007)

Brian Cowen: The Deputy was preoccupied with it.

Written Answers — Motor Taxation: Motor Taxation (24 Apr 2007)

Brian Cowen: I wish to assure the Deputy that there has been no recent increase in registration tax on high powered vehicles. As the Deputy will be aware, in Budget 2007 I announced that it is planned to review the current VRT system to take account of environmental issues, in particular Carbon Dioxide (CO2) emissions. A public consultation in this regard has commenced with a view to making such a move...

Written Answers — Motor Vehicle Registration: Motor Vehicle Registration (24 Apr 2007)

Brian Cowen: The Revenue Commissioners are the vehicle registration authority in the State. I am advised by the Revenue Commissioners that under legislation, the format, dimensions and technical specifications of identification marks (vehicle registration plates) to be displayed on vehicles in the State are set out in Statutory Instrument (S.I.) 318/92 as amended by S.I. 432/99. The owner or driver of a...

Written Answers — National Development Plan: National Development Plan (24 Apr 2007)

Brian Cowen: It was not necessary to carry out a Strategic Environmental Assessment of the National Development Plan 2007-2013. The Plan is primarily a strategic document and indicative financial Plan. It is not unduly prescriptive as regards projects over the period and does not impact on the planning or environmental framework within which consent is given for individual projects. It accordingly does...

Written Answers — Tax Code: Tax Code (24 Apr 2007)

Brian Cowen: The tax credits and standard rate cut off point for 2007 for the person in question were updated on 10 April 2007 and the appropriate certificate was issued on 11 April 2007.

Written Answers — Tax Code: Tax Code (24 Apr 2007)

Brian Cowen: The position is that the VAT treatment of goods and services is governed by EU law with which Irish VAT law must comply. The rate of VAT that applies to a particular good or service is determined by the nature of the good or service, and not by the status of the customer. There is no provision in European VAT law that would allow the application of an exemption or reduction of VAT on supplies...

Written Answers — Tax Code: Tax Code (24 Apr 2007)

Brian Cowen: I have been advised by the Revenue Commissioners that the PAYE balancing statements which outline the taxpayer's liability to income tax for the years 2004, 2005 and 2006 was issued to him on 11 April 2007, together with cheques in settlement for overpayments arising in 2005 and 2006. For the year 2007, an amended certificate of tax credits and standard rate cut off point issued to the...