Results 5,941-5,960 of 19,445 for speaker:Brian Cowen

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

Brian Cowen: Stamp duty on credit card accounts has existed since 1982. The current annual rate of stamp duty is €40. The system of imposing a flat rate of stamp duty is simple, as issues such as the number of transactions on an account, the balances outstanding at different times and the value of transactions do not affect the amount payable. I have no plans to introduce changes which would make the...

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

Brian Cowen: I am informed by the Revenue Commissioners that paragraph (xixa) of the Second Schedule to the VAT Act 1972 (as amended) provides for the zero-rating of a range of medical equipment and appliances for use by disabled persons. In addition, to the zero-rating of the medical equipment specified in the Second Schedule, under the Value-Added Tax (Refund of Tax) (No. 15) Order 1981 repayment may be...

Written Answers — Ministerial Staff: Ministerial Staff (24 Apr 2007)

Brian Cowen: I have appointed Mr Gerry Steadman (30 September 2004) and Mr Colin Hunt (11 September 2006) as Special Advisers as set out in Section 11 of the Public Service Management Act, 1997, which provides that a Special Adviser provides advice to me and monitors, facilitates and secures the achievement of Government objectives that relate to my Department, and performs such other functions as may be...

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

Brian Cowen: Section 472B of the Taxes Consolidation Act 1997 is the legislative basis for the seafarers' allowance. Where the section applies, a deduction of €6,350 is available to a qualifying individual, who is resident in the State, against income arising to him or her from a qualifying employment. Subsection (3)(a) specifically excludes circumstances where an employment is: an employment the...

Written Answers — Pension Provisions: Pension Provisions (24 Apr 2007)

Brian Cowen: As Minister for Finance I have primary responsibility for civil service pensions. Other Ministers have primary responsibility for pensions in their own respective areas. As regards serving staff, I can only respond in relation to my own Department. There is a facility under Report No. 1276 of the Civil Service General Council whereby, in cases involving financial loss to the Exchequer, the...

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

Brian Cowen: Stamp duty exists on various financial cards in order to provide Exchequer revenue. The stamp duty on cheques has existed for many years and when electronic means of money transfers were subsequently introduced, stamp duty was gradually extended to these products to ensure that the stamp duty from cheques was not eroded. The stamp duty is payable by the financial institutions who are...

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

Brian Cowen: I am advised by the Revenue Commissioners that a transfer of a building site, in the circumstances outlined, would have implications for a number of taxes. The person concerned would be well advised to seek specific advice from a tax professional. The general practice is as follows. Capital Gains Tax (CGT) The transfer of a site is a chargeable occasion for the transferor. As the parties...

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

Brian Cowen: The position is that claims made by unregistered farmers for refund of VAT are made under the Value Added Tax (Refund of Tax) (No. 25) Order, 1993. Under this Order farmers are required to submit original invoices in support of the claim. However, as explained in the claim form, where farmers want to have the original invoices returned to them, they should also enclose a set of photocopies. I...

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

Brian Cowen: I am advised by the Revenue Commissioners that, based on the details given in the deed which was executed in this case, the person referred to by the Deputy is not a first time buyer. Accordingly, stamp duty at the rate of 5% (amounting to €13,500) was assessed and paid on a secondhand residential property costing €270,000. There is no statutory provision for exemption or relief from...

Written Answers — Firearms Licences: Firearms Licences (24 Apr 2007)

Brian Cowen: I propose to take Questions Nos. 249, 254 and 255 together. At the request of the Department of Justice, Equality & Law Reform, the Finance Act 2007 provided for new three-year rates for Firearm Certificates and for registration duties for Firearm Dealers to replace the existing annual rates and the introduction of four new categories of certificate/authorisation/licence. This move follows...

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

Brian Cowen: I am informed by the Revenue Commissioners that under the Capital Acquisitions Tax Consolidation Act 2003 the Revenue Commissioners do not have the power to waive gift or inheritance tax properly due. However Section 59 of that Act does provide for the postponement of tax by the Commissioners where excessive hardship would be involved. The Revenue Commissioners Statement of Practice...

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

Brian Cowen: I am advised by the Revenue Commissioners that there are no specific tax reliefs available for high performance athletes. However, there are a number of general provisions in the tax code which may apply to some high performance athletes where those athletes are engaged in athletic performance on a professional for profit basis. In such cases, a professional athlete would be entitled, for tax...

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

Brian Cowen: Section 118(5A) of the Taxes Consolidation Act 1997 provides for an exemption from benefit-in-kind tax where an employer provides a monthly/ annual rail or bus pass to employees or directors. From 1 January 2004 this also includes passes for travel on the Luas. The exemption was further extended with effect from the 1 January 2005 to include passes for travel on commuter ferry services which...

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

Brian Cowen: I am advised by the Revenue Commissioners that an application for tax refund on refuse charges has been received and was processed on 16 April. Notices of assessment have issued for 2004, 2005 and 2006. A tax refund of €316.59 arises for the year 2005 and a cheque for this amount issued on 19 April. There is no refund due for 2004 and 2006 as no tax was paid in those years. An amended...

Written Answers — Political Representations: Political Representations (24 Apr 2007)

Brian Cowen: I am advised by the Revenue Commissioners that 816 representations were received from TDs in 2005 and 854 in 2006. Figures for 2007 are not available in the time available and will be sent to the Deputy as soon as possible. (The figures for each year may not include a small number of representations which would have been made on Human Resource matters related to Revenue staff). Revenue...

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

Brian Cowen: I have been advised by the Revenue Commissioners that they are investigating the matter and will examine whether the request can be acceded to under the relevant legislation. They will make contact with the person concerned shortly in this regard.

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

Brian Cowen: I am advised by the Revenue Commissioners that the person concerned is due a small refund of less than €40.

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

Brian Cowen: I am advised by the Revenue Commissioners that a Med 1 claim for relief in respect of osteopathic or chiropractic treatment is only allowable if the osteopath or chiropractor is a practitioner as defined in section 469 of the Taxes Consolidation Act 1997 which provides for health expenses relief. Under the legislation, "practitioner" means any person who is— (a) registered in the register...

Written Answers — Employment Rights: Employment Rights (24 Apr 2007)

Brian Cowen: These Articles concern the employment rights of workers moving from one Member State to another. Article 48 of Regulation No. 1612/68 states that it is binding in its entirety and directly applicable in all Member States. Consequently applications from any Irish Civil Servants seeking recognition for their previous service in the Civil Service of other Member States are dealt with in...

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

Brian Cowen: I am informed by the Revenue Commissioners that the claim to repayment for the named individual has been processed.