Results 6,141-6,160 of 19,445 for speaker:Brian Cowen

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

Brian Cowen: These are choices. About 70% of the windfall elements of capital taxation went towards further reducing national debt. That is what one does with windfall taxes. One does not project forward provisional services on the basis of the windfall because it might not be repeated. When the recession hit the European and the wider economy in 2001, we saw how quickly our revenue base can dwindle....

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

Brian Cowen: I thank the Deputy.

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

Brian Cowen: There is an element of Je ne sais quoi about Deputy Durkan today.

Written Answers — Tax Code: Tax Code (27 Jun 2007)

Brian Cowen: The tax system can be used either to encourage or to deter certain behaviours which have an impact on the environment. I have been using the tax system to promote good environmental behaviour through the following policies:excise relief of over 200 million euro for biofuels over 5 years from 2006; 50% VRT relief for flexible fuel vehicles, hybrid cars and electric cars; the inclusion of...

Written Answers — Tax Code: Tax Code (27 Jun 2007)

Brian Cowen: Reduced rates of stamp duty on second-hand residential property for first-time buyers were introduced in the Finance (No. 2) Act 2000 in order to assist first-time buyers entering the housing market. The Finance (No. 2) Bill 2007, that was recently published, will exempt first-time buyers from stamp duty on all houses. To qualify for relief, the purchaser or purchasers must declare that...

Written Answers — Interpretation Act 2005: Interpretation Act 2005 (27 Jun 2007)

Brian Cowen: As the Deputy may be aware, Section 22 of the Interpretation Act 2003 is of general application and statutory instruments, or indeed related decisions, are not made under that provision. The Section provides for a general rule that a statutory instrument made under other enactments can be revoked or amended even though those enactments do not contain an express power to do so. In this...

Written Answers — Tax Code: Tax Code (27 Jun 2007)

Brian Cowen: I am advised by the Revenue Commissioners that incapacitated child tax credit can be claimed by a parent for a child who is permanently incapacitated either physically or mentally from maintaining himself or herself and had become so before reaching 21 years of age or finishing full-time education. The term "child" includes stepchild, formally adopted child, informally adopted child or any...

Written Answers — Tax Code: Tax Code (27 Jun 2007)

Brian Cowen: I am advised by the Revenue Commissioners that tax relief at the standard rate of tax is available for tuition fees paid for certain full-time and part-time approved undergraduate courses of at least two years duration. Tax relief is also available for tuition fees paid for certain approved training courses in the areas of IT and foreign languages and for fees paid for certain approved...

Written Answers — Tax Code: Tax Code (27 Jun 2007)

Brian Cowen: The position is that the tax system does not provide relief in respect of private tuition expenses incurred by parents who have children with dyslexia. The general issue of provision for children with special educational needs, including those with dyslexia, was discussed during the Finance Bill 2007 debates in the Dáil. In recent years, the supports available through the direct...

Written Answers — Tax Code: Tax Code (27 Jun 2007)

Brian Cowen: I am advised by the Revenue Commissioners that the Certificate of discharge from Capital Acquisition Tax issued to the applicant on 25 June 2007. The certificate was forwarded to the person's agents.

Written Answers — Tax Code: Tax Code (27 Jun 2007)

Brian Cowen: I am informed by the Revenue Commissioners that for reasons of taxpayer confidentiality, it is not possible to provide the information requested. However, if the Deputy wishes to supply a VAT number the Revenue Commissioners can check that it is a valid VAT number.

Written Answers — Tax Code: Tax Code (27 Jun 2007)

Brian Cowen: The issues recently highlighted in the U.K. arose from special rules applied in that jurisdiction that provide for a reduced rate of capital gains tax on such profits in certain circumstances. I am advised by the Revenue Commissioners that the profits generated here by persons running private equity funds are taxed in the normal way without the application of special rules.

Order of Business (28 Jun 2007)

Brian Cowen: It is proposed to take No. a1, Roads Bill 2007 [Seanad] — Second Stage.

Order of Business (28 Jun 2007)

Brian Cowen: In respect of the first matter, the Ethics Bill that was prepared in my Department is on the Order Paper for the Seanad, which has not yet dissolved.

Order of Business (28 Jun 2007)

Brian Cowen: It could, perhaps, be taken next week in the Seanad and brought back immediately to the Dáil and dealt with here in this session if Deputy Kenny so wishes. It deals specifically with the issues the Taoiseach and former Tánaiste outlined to us.

Order of Business (28 Jun 2007)

Brian Cowen: It is my intention that we would legislate. If we can do it this week, with agreement, we could do it. We will wait to see what the story is on that. However, it will be legislated on as quickly as possible. In respect of the other matter, I am not sure whether that is the legislative change required under the Road Transport Act 1932. There is a wider policy issue in respect of the...

Order of Business (28 Jun 2007)

Brian Cowen: I understand that the Ombudsman (Amendment) Bill is due to be published and taken some time this year. In respect of the other matter, the report of the Standards in Public Office Commission will obviously be considered internally in my Department in the first instance. If there are any views to be taken or changes or modifications by the Government in the future, they will be dealt with by...

Order of Business (28 Jun 2007)

Brian Cowen: The timing of publication of these lists is determined by the time at which the Government makes the decision. If the decision is made at a Government meeting immediately prior to the resumption of the House the list will be published as soon as possible thereafter. When the Government makes a decision on its intended legislative programme it will be published and circulated to Members as...

Order of Business (28 Jun 2007)

Brian Cowen: The heads of the Bill have been approved by Government. It is a matter for the new Minister for Justice, Equality and Law Reform to prioritise the list of Bills he wishes to bring forward. I will bring Deputy Coveney's interest in this matter to the Minister's attention.

Order of Business (28 Jun 2007)

Brian Cowen: I cannot answer Deputy Crawford's second question at this stage. Given the new Administration is only beginning to take effect, a parliamentary question to the line Minister would be the best way of eliciting exact information regarding the timing and prioritisation of legislation. The enforcement of fines Bill will end imprisonment, where practicable, for inability to pay fines and will...