Results 6,181-6,200 of 19,445 for speaker:Brian Cowen

Written Answers — Decentralisation Programme: Decentralisation Programme (28 Jun 2007)

Brian Cowen: Promotions generally within the Civil Service are regulated by agreements reached at the General Council of the Scheme of Conciliation and Arbitration for the Civil Service. In relation to the implementation of the Decentralisation Programme, discussions have taken place at the General Council Sub-Committee on Decentralisation and arrangements have been put in place providing for a standard...

Written Answers — Tax Yield: Tax Yield (28 Jun 2007)

Brian Cowen: A fixed stamp duty is chargeable on ATM cards, Laser cards, cards with combined ATM & Laser functions, credit card accounts and on cheques. There are no other stamp duty charges on current accounts. The stamp duty rates applicable are as follows: Stamp Duty Rate Application Cheques 15c Applied when cheque book is issued ATM Cards €10 Applied on all cards active on 31 December each...

Written Answers — Tax Code: Tax Code (28 Jun 2007)

Brian Cowen: I am informed by the Revenue Commissioners that Section 467 of the Taxes Consolidation Act 1997 allows a deduction from an individual's total income for tax purposes in respect of the costs incurred by that individual of employing another person to take care of himself or herself or a relative who is totally incapacitated by reason of physical or mental infirmity. For the purposes of the...

Written Answers — Tax Code: Tax Code (28 Jun 2007)

Brian Cowen: The age exemption limits apply to income earners aged 65 or over. Where an elderly individual or married couple has income at or below the limits, no income tax is payable. In 1997, the limits had a value of €5,841/€11,682 (single/married) for earners aged 65 to 74 with increased values of €6,603/€13,206 (single/ married) applying in the case of couples aged 75 or over. For 2007,...

Written Answers — Disabled Drivers: Disabled Drivers (28 Jun 2007)

Brian Cowen: The Disabled Drivers and Disabled Passengers (Tax Concessions) Scheme provides relief from VAT and VRT (up to certain limit) on the purchase of a car adapted for the transport of a person with specific severe and permanent physical disabilities, as well as relief from excise on the fuel used in the car up to a certain limit. The disability criteria for eligibility for the tax concessions...

Written Answers — Disabled Drivers: Disabled Drivers (28 Jun 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. An application for a Primary Medical Certificate (PMC) under the Scheme is made to the Senior Medical Officer for the relevant local Health Services...

Written Answers — Tax Code: Tax Code (28 Jun 2007)

Brian Cowen: Customs duties, VAT and excise duty where applicable are payable on goods purchased over the Internet and imported into Ireland from outside of the EU. Consignments of a negligible value, i.e. not exceeding a value of €22, do not attract import charges. However, this relief does not apply to tobacco products, alcoholic products, perfumes or toilet waters. Further relief is available for...

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

Brian Cowen: I would like to confirm that my Department is proceeding with the Decentralisation Programme as agreed by Government. Following the announcement all necessary resources including staffing were made available in my Department to ensure the success implementation of the programme. It might be helpful if I was to give a brief update on the progress of the programme within my Department and...

Written Answers — Hospitals Building Programme: Hospitals Building Programme (3 Jul 2007)

Brian Cowen: Capital allowances are available in respect of capital expenditure incurred on the construction or refurbishment of a private hospital which falls within the definition of a qualifying hospital set out in section 268 (2A) of the Taxes Consolidation Act 1997 which was inserted by the Finance Act 2001 provision referred to by the Deputy. The scheme of capital allowances came into effect in May...

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

Brian Cowen: The recently published Finance (No. 2) Bill 2007 introduces an exemption from stamp duty for first-time buyers in accordance with the commitments made in the Programme for Government to bring about immediate change to the stamp duty code for first-time buyers. This provides that deeds presented by first-time buyers to the Revenue Commissioners on or after 30 April 2007 will be exempt from...

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

Brian Cowen: I am advised by the Revenue Commissioners that a site for the new decentralised offices in Newcastle West was purchased by the Office of Public Works (OPW) from Limerick County Council in 2005. Following due process a preferred tenderer was identified and a planning application was lodged with Limerick County Council which was granted on 26 March 2007. Working drawing and other documents are...

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

Brian Cowen: The Finance (No. 2) Bill 2007 introduces an exemption from stamp duty for first-time buyers in accordance with the commitments made in the Programme for Government to bring about immediate change to the stamp duty code for first-time buyers. This provides that deeds presented by first-time buyers to the Revenue Commissioners on or after 30 April 2007 will be exempt from stamp duty. As a deed...

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

Brian Cowen: I am informed by the Revenue Commissioners that in line with normal practice, the VAT refunds in question are being withheld pending the submission of returns under other tax heads and the discharging of any consequential tax liability. On receipt of these returns this matter will be dealt with.

Written Answers — Disabled Drivers: Disabled Drivers (3 Jul 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 by the Revenue Commissioners from a person who has qualified for a Primary Medical Certificate which is...

Written Answers — Foster Care: Foster Care (3 Jul 2007)

Brian Cowen: Foster care payments are exempt by virtue of section 192B of the Taxes Consolidation Act 1997. This measure was introduced by section 11 of the Finance Act 2005. Children in foster care are in the care of the State under the Child Care Act 1991. Foster carers undertake to care for foster children on the State's behalf and as such are a unique group in unique circumstances. However, I would...

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

Brian Cowen: I am informed by the Public Appointments Service (PAS) that they launched the Central Applications Facility on 12 May 2004 to provide an on-line application facility for civil and public servants interested in registering an interest in the Governments Decentralisation Programme. The site is accessed through www.publicjobs.ie. From this facility the PAS produces reports and statistics for...

Written Answers — Appointments to State Boards: Appointments to State Boards (3 Jul 2007)

Brian Cowen: I propose to take Questions Nos. 195 and 197 together. In the period since 24th May 2007 no appointments were made to bodies under the aegis of my Department. The following table lists the current vacancies and vacancies due to arise on bodies under aegis of my Department up to and including the 1st January 2008. Name of Body No. of current Vacancies Number of new vacancies due to arise...

Written Answers — General Medical Services Scheme: General Medical Services Scheme (3 Jul 2007)

Brian Cowen: I am advised by the Revenue Commissioners that Section 17 of the Finance Act 2003 introduced new repayment provisions whereby a claim for repayment must be made within four years from the end of the period to which the claim relates. This four year time limit came into effect on 1 January 2005 where a claim is made on or after 1 January 2005 the overall time limit is reduced to four years....

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

Brian Cowen: I am informed by the Revenue Commissioners that the person named has not applied for a tax clearance certificate. While it appears that she may qualify for tax clearance, Revenue requires the completion of an application form TC1 to progress the matter.The person concerned should contact Ms Kathyrn O'Connor, South West Region, Sullivan's Quay, Cork, telephone 021 4325475. Ms O'Connor will...

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

Brian Cowen: My Department, together with the Office of Public Works, is examining possibilities for permanent accommodation in Kildare for circa 30 posts as part of the Government's decentralisation programme. Pending the identification of a suitable permanent accommodation solution, interim accommodation options in County Kildare are being examined, with a view to having an advance move commenced later...