Results 6,121-6,140 of 19,445 for speaker:Brian Cowen

Written Answers — Tax Code: Tax Code (26 Jun 2007)

Brian Cowen: The position is that the provision of facilities for taking part in sporting and physical education activities, and services closely related thereto, provided by non-profit making organisations are exempt from VAT under the First Schedule to the Value Added Tax Act 1972 (as amended). I am informed by the Revenue Commissioners that if the club in question fulfils the appropriate criteria, the...

Written Answers — Decentralisation Programme: Decentralisation Programme (26 Jun 2007)

Brian Cowen: As part of the overall decentralisation programme, it is intended that 100 staff of the Public Appointments Service (PAS) and 100 staff of the Valuation Office will be decentralised to Youghal, Co. Cork. It is also intended that 100 staff of the Office of Public Works will decentralise to Kanturk, Co Cork. I am informed by PAS and the Valuation Office that the number of people who have...

Written Answers — Tax Code: Tax Code (26 Jun 2007)

Brian Cowen: I propose to take Questions Nos. 171 and 172 together I should point out to the Deputy that gifts or inheritances of dwelling-houses taken on or after 1 December 1999 are exempt from Capital Acquisitions Tax provided certain conditions relating to prior occupation, ownership of another dwelling-house and continued occupation are met. I am informed by the Revenue Commissioners that details...

Written Answers — Tax Code: Tax Code (26 Jun 2007)

Brian Cowen: Under Section 469 of the Taxes Consolidation Act 1997, tax relief, under the heading of health expenses, may be claimed in respect of the services of a practitioner and in respect of diagnostic procedures carried out on the advice of a practitioner. The cost of psychotherapy sessions will qualify for tax relief where such sessions are -: the services of a practitioner; or diagnostic...

Written Answers — Tax Code: Tax Code (26 Jun 2007)

Brian Cowen: The Programme for Government contains a commitment to examine the scope for reducing the VAT rate on environmental goods and services from the standard VAT rate of 21 per cent to the reduced rate of 13.5 per cent. I should state that this is just one of a number of Government initiatives in the Programme aimed at delivering a cleaner environment. In carrying out this examination account will...

Written Answers — Economic Competitiveness: Economic Competitiveness (26 Jun 2007)

Brian Cowen: The last two Governments have developed policies which are designed to help Ireland's competitiveness and this Government intends to continue these policies. Important policy issues in the medium-term include: developing our innovation potential, improving the regulatory environment, enhancing the human capital of our country and developing our economic and technological infrastructure. By...

Written Answers — Tax Code: Tax Code (26 Jun 2007)

Brian Cowen: While the promotion of biofuel is primarily a matter for my colleague, the Minister for Communications, Energy and Natural Resources, I am pleased to inform the Deputy that in Finance Act 2006 I provided for significant tax measures to promote biofuels in Ireland. This scheme, which received the necessary EU State Aid approval, commenced in November 2006 and will: provide for excise relief...

Written Answers — Programmes for Government: Programmes for Government (26 Jun 2007)

Brian Cowen: The Programme for Government sets out clearly the Government's guiding economic and fiscal principles for the next five years. We are fully committed to a responsible fiscal policy, including keeping the budget in broad balance. Updates of the economic and fiscal projections for the 2007-2009 period presented in Budget 2007 will be presented in my Department's next Pre-Budget Outlook, to be...

Written Answers — Carbon Tax: Carbon Tax (26 Jun 2007)

Brian Cowen: I propose to take Questions Nos. 182 and 183 together. The Programme for Government signals that a carbon tax/levy will be introduced over the lifetime of this Government. The matter of the introduction of a carbon tax is one of the issues to be considered by the new Commission on Taxation to be established under the Programme. Consequently, at this stage, the precise design of such a tax...

Written Answers — Decentralisation Programme: Decentralisation Programme (26 Jun 2007)

Brian Cowen: Over ten thousand six hundred civil and public servants have applied to relocate under the Programme. Of these, approximately 5,600 or 53% are currently based in Dublin. The Central Applications Facility remains open and continues to receive applications. Discussions have concluded on a number of human resource and industrial relations matters and are being progressed on other issues. At...

Written Answers — Decentralisation Programme: Decentralisation Programme (26 Jun 2007)

Brian Cowen: When the Government's Decentralisation Programme was first announced, it was stated that the overall objective would be to ensure that property being acquired at a regional level is matched as closely as possible, both in time and in cost terms, by the disposal of property currently held in the Dublin region, whether held on lease or otherwise. In November 2004 the Decentralisation...

Written Answers — Tax Code: Tax Code (26 Jun 2007)

Brian Cowen: The Director General of the Central Statistics Office has sole responsibility for, and is independent in, deciding the statistical methodology and professional standards to be used in compiling the Consumer Price Index (CPI). Deciding what items are included in the basket and goods and service is a matter for him. The CSO currently publishes a CPI figure excluding Tobacco every month. The...

Order of Business (27 Jun 2007)

Brian Cowen: All of Deputy Kenny's people are at their phones waiting for the formation of the front bench.

Finance (No. 2) Bill 2007: Order for Committee Stage. (27 Jun 2007)

Brian Cowen: I move: "That Committee Stage be taken now."

Finance (No. 2) Bill 2007: Committee and Remaining Stages. (27 Jun 2007)

Brian Cowen: On amendment No. 2, the programme for Government contains a commitment to establish a commission on taxation, which would give a wide remit to consider the structure of the taxation system. The commission will be charged with examining the balance achieved between taxes collected on income capital and spending and reporting on it and reviewing all tax expenditures with a view to making...

Finance (No. 2) Bill 2007: Committee and Remaining Stages. (27 Jun 2007)

Brian Cowen: The Labour Party leader said it would be done as he was coming down in the car from Áras an Uachtaráin. That is how matters progress, how the debate develops and how it all works out in the end. When he was in the Seanad, Deputy Mansergh made the point on the Finance Bill at the time this issue was raging — he repeated it in recent days — that we need to be careful because issues such...

Finance (No. 2) Bill 2007: Committee and Remaining Stages. (27 Jun 2007)

Brian Cowen: I greatly respect Deputy Barrett and what he had to say. However, the logic of his final point places an obligation on me to implement Fine Gael policies in Government.

Finance (No. 2) Bill 2007: Committee and Remaining Stages. (27 Jun 2007)

Brian Cowen: That is the point.

Finance (No. 2) Bill 2007: Committee and Remaining Stages. (27 Jun 2007)

Brian Cowen: Far more voted for my party than Deputy Barrett's, although I accept there were many other issues. His point was, however, well articulated. As we all knocked on constituency doors we all came across stamp duty as an issue. It is not a question of looking at the issue with a narrow financial focus — I am talking about equity. Why, as would be the case in the fully developed version of...

Finance (No. 2) Bill 2007: Committee and Remaining Stages. (27 Jun 2007)

Brian Cowen: That is a point of view. However, the main point is that we have seen a reduction of taxes on labour and moving towards taxes on capital. That has happened. Since we came into office, the capital tax take as a percentage of total tax revenues has risen in this administration from 4.6% to almost 16% last year. That is a fourfold increase from the time we came into office. We did that to...