Results 6,241-6,260 of 16,537 for speaker:Brian Lenihan Jnr

Written Answers — Tax Code: Tax Code (20 May 2008)

Brian Lenihan Jnr: I propose to take Questions Nos. 180 and 181 together. The income tax exemption for stallion stud fees was introduced in 1969. The exemption was subsequently extended to cover corporation tax on its introduction in 1976. The exemption itself currently applies to profits or gains arising to the owner, or part owner, of a stallion which is ordinarily kept on land in the State from the sale of...

Written Answers — Tax Code: Tax Code (20 May 2008)

Brian Lenihan Jnr: The position is that the VAT rating of goods and services is subject to the requirements of EU VAT law with which Irish VAT law must comply. Under the VAT Directive Member States may only apply the reduced VAT rate to those goods and services which are listed under Annex III of the VAT Directive. As Annex III does not include the supply of road safety products, the only rate that can apply...

Written Answers — Tax Code: Tax Code (20 May 2008)

Brian Lenihan Jnr: The Deputy will be aware that in matters relating to the VAT rating of goods and services, I am constrained by the requirements of EU VAT law with which Irish VAT law must comply. In relation to the VAT rate that applies to defibrillators, the position is that under the VAT Directive, Member States may retain the zero rates on goods and services which were in place on 1 January 1991, but...

Written Answers — Tax Collection: Tax Collection (20 May 2008)

Brian Lenihan Jnr: I am advised by the Revenue Commissioners that they have no record of having received an application for repayment of tax from the person in question for the tax year 2007. From their records it appears that no income tax was paid in 2007; therefore, no income tax would be repayable for that year. If the person in question was a married person in 2007, she may be in a position to transfer...

Written Answers — Tax Code: Tax Code (20 May 2008)

Brian Lenihan Jnr: The Finance Act 1995 introduced a scheme of tax relief in the form of capital allowances from 1 July 1995, on expenditure incurred on the construction or refurbishment of certain multi-storey car parks, where the relevant local authority certified that the car park was developed in accordance with criteria laid down by the Minister for the Environment, Heritage and Local Government....

Written Answers — Tax Code: Tax Code (20 May 2008)

Brian Lenihan Jnr: I am advised by the Revenue Commissioners that expenses incurred in respect of "In Vitro Fertilisation" are eligible for Income Tax relief, provided the treatment is carried out by a practitioner or in a hospital, as defined in section 469 of the Taxes Consolidation Act 1997: Under the legislation— "practitioner" means any person who is:— (a) registered in the register established under...

Written Answers — Parliamentary Questions: Parliamentary Questions (20 May 2008)

Brian Lenihan Jnr: I propose to take Questions Nos. 191 and 192 together. As outlined to the Deputy in my response of 13th May 2008 to his question in relation to the estimated cost of answering a Parliamentary Question, the cost of answering a Parliamentary Question will vary according to the nature, and phraseology, of the question asked and this inevitably involves differences in the costs among Departments...

Written Answers — Tax Code: Tax Code (21 May 2008)

Brian Lenihan Jnr: I am advised by the Revenue Commissioners that data for the tax year 2007 is not yet available as the income tax returns for that year are not due for filing until October 2008 (by 17th November 2008 in the case of returns filed via ROS) and the bulk of corresponding corporation tax returns are not due for filing until September 2008. Based on information that has been received and collated...

Written Answers — Tax Code: Tax Code (21 May 2008)

Brian Lenihan Jnr: The bloodstock industry and the wider racing industry are important economic drivers in rural Ireland. Despite its small size, Ireland is the third largest producer of thoroughbreds in the world and accounts for 42% of total EU output. In recent years up to 70% of the world's top stallions have been located in Ireland. This sector has been built from a cottage industry and I am satisfied...

Written Answers — Civil Service Staff: Civil Service Staff (21 May 2008)

Brian Lenihan Jnr: Due to the nature and extent of the information sought my officials will supply the data electronically directly to the Deputy shortly. The data is based on the latest information supplied by Departments/Offices to my Department. Assumptions under which the data is compiled will be explained and any assistance the Deputy requires will be afforded by my officials.

Written Answers — EU Directives: EU Directives (22 May 2008)

Brian Lenihan Jnr: The Payment Services Directive (PSD) provides the necessary legal framework to support the development of the Single Euro Payment Area (SEPA), a major payments industry initiative aimed at eliminating any remaining difference between domestic and cross-border payments within the eurozone. This Directive comes into effect on 1 November 2009. My Department is currently preparing legislation to...

Written Answers — Tax Yield: Tax Yield (22 May 2008)

Brian Lenihan Jnr: Section 35 of the Finance Act 2003 provided that details of exempt income from a number of sources, including from stallion and greyhound stud fees, would be returned to the Revenue Commissioners. This information was first included in personal income tax returns for the tax year 2004 filed in October and November 2005 and, in the case of companies, in corporation tax returns filed up to the...

Written Answers — Departmental Bodies: Departmental Bodies (22 May 2008)

Brian Lenihan Jnr: I assume that the Deputy's question refers to the recommendation contained in the February 2006 report of the High Level Interdepartmental Committee established to examine the implementation of the Consumer Strategy Group (CSG) report. The Committee concluded that a review of the consumer protection role of the Financial Regulator should be commenced in three years time, as recommended by the...

Written Answers — Private Rented Accommodation: Private Rented Accommodation (22 May 2008)

Brian Lenihan Jnr: Section 473(6)(a)(i) Taxes Consolidation Act (TCA) 1997 requires that a claim for rent relief is to be made in a form prescribed by the Revenue Commissioners. The prescribed form is the Form Rent 1. Section 473(6)(a)(i)(II) TCA 1997 states that the prescribed form signed by the claimant should contain the name, address and the tax reference number of the person entitled to the rent....

Written Answers — Tax Code: Tax Code (22 May 2008)

Brian Lenihan Jnr: I assume the Deputy is suggesting the development of a savings scheme for low-income households similar to the SSIA scheme which has now concluded. As the Deputy knows, the SSIA was successful as a once-off initiative which helped to foster the savings habit across a wide range of social groups. I have no plans to re-introduce it at present.

Written Answers — Ministerial Travel: Ministerial Travel (22 May 2008)

Brian Lenihan Jnr: As a Minister I am provided with a Ministerial car. Ministerial cars are driven by members of the Garda Síochána. Under section 62 of the Roads Act 1993 such vehicles are exempt from tolls. Accordingly, no cost arises to the Exchequer.

Written Answers — Tax Collection: Tax Collection (22 May 2008)

Brian Lenihan Jnr: I have been advised by the Revenue Commissioners that a letter has issued to the taxpayer requesting the necessary information to enable them issue a form P21 balancing statement for 2007.

Written Answers — Tax Collection: Tax Collection (22 May 2008)

Brian Lenihan Jnr: I have been advised by the Revenue Commissioners that they have no record of having received a claim for rent relief from the taxpayer in question. Form Rent 1 has now been sent to the taxpayer and, following receipt of the completed form, the claim will be processed and any refund of tax due will be made.

Written Answers — Valuation Office: Valuation Office (27 May 2008)

Brian Lenihan Jnr: The Valuation Office is scheduled to move 100 staff to Youghal in late 2009. To date, accommodation has not been secured for this move. There are no arrangements in place at present to transfer any of the Office records to Youghal.

Written Answers — Tax Collection: Tax Collection (27 May 2008)

Brian Lenihan Jnr: I am informed by the Revenue Commissioners that the amounts of tax revenue collected from Mineral Oil Tax and VAT on petroleum products for the annual year 2007 and the first four months of 2008 are as follows: Mineral Oil Tax (Jan to Dec) 2007 (Jan to Apr) 2008 Prov â'¬m â'¬m Petrol 1,051 382 Auto Diesel 1,076 393 Fuel Oil 8 2 Marked Gas Oil 68 26 Auto LPG 0.07 0.02 Total 2,204...