Results 6,401-6,420 of 19,445 for speaker:Brian Cowen

Written Answers — Disabled Drivers: Disabled Drivers (26 Sep 2007)

Brian Cowen: The initial application under the Disabled Drivers and Disabled Passengers (Tax Concessions) Scheme is made to the Senior Medical Officer for the relevant local Health Services Executive (HSE) administrative area and therefore falls under the remit of the HSE. I understand from the Disabled Drivers Medical Board of Appeal that shortly after receiving an appeal against the decision of the...

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

Brian Cowen: When the Decentralisation Programme was announced in December 2003 the Programme included the intention to relocate 30 State Agencies to locations outside of Dublin. The Sector represents just over 20% of the overall Government's decentralisation programme. The Government has always recognised that this aspect of the programme presents different challenges from that of the Civil Service. I...

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

Brian Cowen: The position is that a special income tax exemption was introduced in Budget 2006 for those minding up to three children, who are not their own, in the minder's own home. Under the scheme, the relief may apply provided the earnings from such childcare do not exceed €15,000 per annum. The rationale for the scheme was to encourage stay-at-home parents or those working part-time to provide...

Written Answers — Tax Rebates: Tax Rebates (26 Sep 2007)

Brian Cowen: I am advised by the Revenue Commissioners that statistics are not readily available which would enable the information requested by the Deputy to be provided. While it might be possible for Revenue to extract the data from their computer systems, this would require the writing of suitable programmes which would impinge on the timeframe for other developments designed to streamline and...

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

Brian Cowen: The position is that the VAT regime and indeed the rating of all goods and services are subject to the requirements of EU VAT law with which Irish VAT law must comply. While we can retain the zero rating provisions which were in existence on 1 January 1991, we cannot introduce any new ones. Therefore, it is not possible to apply a zero rate to the supply of cars converted from petrol to...

Written Answers — Drug Seizures: Drug Seizures (26 Sep 2007)

Brian Cowen: I am advised by the Revenue Commissioners that a framework for co-operation between the Customs and Excise Service of the Revenue Commissioners and the Garda Síochána with respect to drugs law enforcement is contained in a Memorandum of Understanding that was agreed and endorsed by Ministerial approval by the parent departments of both agencies in January 1996. The memorandum also provided...

Written Answers — Tax Incentive Schemes: Tax Incentive Schemes (26 Sep 2007)

Brian Cowen: I can confirm that I have received representations regarding the health expenses relief scheme as provided for by section 469 of the Taxes Consolidation Act 1997. The matter to which the Deputy refers is currently being considered, in consultation with the Department of Health and Children, in accordance with the provisions of the legislation.

Written Answers — Farm Retirement Scheme: Farm Retirement Scheme (26 Sep 2007)

Brian Cowen: Under Section 664 of the Taxes Consolidation Act, 1997, there is an exemption from income tax on leasing of land in respect of the first €12,000 of annual leasing income where the leasing is for a period of not less than 5 years, in respect of €15,000 where the leasing is for a period of not less than 7 years and in respect of €20,000 where the leasing is for a period of not less than...

Written Answers — Taxation Policy: Taxation Policy (26 Sep 2007)

Brian Cowen: It is not my role to explain the views of the EU Commission on tax matters, and the Deputy does not specify exactly what he has in mind. However, I can say that Ireland remains firmly committed to the tax policies which have been so supportive of our economic development in recent years. I have made it clear to the Commission and other Member States that Ireland does not agree with certain...

Written Answers — Tax Collection: Tax Collection (26 Sep 2007)

Brian Cowen: I am informed by the Revenue Commissioners that information held on Revenue records on stamp duty yields from property transactions does not distinguish between transactions related to decentralisation and others. The information requested by the Deputy is accordingly not available.

Written Answers — EU Funding: EU Funding (26 Sep 2007)

Brian Cowen: During the summer, I received representations from representatives of the cross border Partnerships outlining concerns about their role in the new Ireland/Northern Ireland/Western Scotland INTERREG IVA programme. Representations were also made to Mr Peter Robinson, Minister for Finance and Personnel in Northern Ireland. My Department and the Department of Finance & Personnel in Northern...

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

Brian Cowen: A site for the new decentralised office 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. Planning approval was granted on 26 March 2007. The preferred tenderer is now engaged in the final stages of the...

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

Brian Cowen: I assume the Deputy is referring to the tax relief for the refurbishment of rented residential accommodation as introduced on a countrywide basis by section 63 of the Finance Act 2001. I am informed by the Revenue Commissioners that claims for this tax relief are aggregated in tax returns with claims made in respect of other rental expenses and are not separately identifiable. The...

Written Answers — Tax Incentive Schemes: Tax Incentive Schemes (26 Sep 2007)

Brian Cowen: My Department has received a copy of the submission by Cork City Council advocating the designation of Cork Docklands for targeted development incentives. The submission contains proposals for a range of new tax incentives targeted at the development of the Cork Docklands. These proposals, like all proposals for new tax or expenditure measures, will fall to be considered in the context of...

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

Brian Cowen: Generally speaking, the tax system treats members of cohabiting couples as separate and unconnected individuals. Each partner is a separate entity for tax purposes and credits and bands and reliefs cannot be transferred from one partner to the other. There are no special favourable tax arrangements for cohabiting couples with dependent children. The Working Group Examining the Treatment of...

Written Answers — Coastal Patrol Services: Coastal Patrol Services (26 Sep 2007)

Brian Cowen: I am informed by the Revenue Commissioners that they work very closely with other Agencies in limiting and attempting to prevent the importation of drugs into the State. In the control of coastal smuggling, the co-operation of the Navy, the Garda Síochána, fishermen's organisations, harbour authorities and of coastal communities is hugely valuable. The Customs responsibility is for the...

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

Brian Cowen: As the Deputy will be aware, the Programme for Government 2007-2105 provided that the Government would "Legislate immediately to abolish stamp duty for all first-time buyers and make this change retrospective for all deeds presented for stamping to the Revenue Commissioners on or after 30th April 2007". The Finance (No 2) Act 2007, which was enacted prior to the summer adjournment dealt with...

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

Brian Cowen: I am informed by the Revenue Commissioners that the most recent year for which complete information on cost to the Exchequer and numbers of claimants for tax relief in relation to claims for rent paid in private tenancies is for the income tax year 2004. In that year an estimated 118,500 claimants availed of the tax relief for rent paid in private tenancies at an estimated total cost to the...

Written Answers — Financial Services Regulation: Financial Services Regulation (26 Sep 2007)

Brian Cowen: The Irish League of Credit Unions, (ILCU), has since 1989, operated a savings protection scheme, (SPS), for credit unions. The SPS aims to protect the individual savings of members by ensuring that credit unions are financially and administratively sound and provides for savings protection for each individual credit union member up to a maximum of €12,700. It is important to note that no...

Written Answers — Tax Incentive Schemes: Tax Incentive Schemes (26 Sep 2007)

Brian Cowen: The position is that, in accordance with the provisions of section 469 of the Taxes Consolidation Act 1997, "hospital" means:— (a) any institution which is provided and maintained by the Health Service Executive for the provision of services pursuant to the Health Acts 1947 to 2004, (b) any institution in which services are provided on behalf of the Health Service Executive pursuant to the...