Results 6,501-6,520 of 16,537 for speaker:Brian Lenihan Jnr

Written Answers — Tax Code: Tax Code (17 Jun 2008)

Brian Lenihan Jnr: I propose to take Questions Nos. 203 and 204 together. I am advised by the Revenue Commissioners that there is no provision in vehicle registration tax (VRT) legislation that permits licensed publicans to claim back VRT on vehicles used for business purposes. With regard to the VAT treatment of the purchase of vehicles by publicans for the purposes of transporting customers, there is a...

Written Answers — Decentralisation Programme: Decentralisation Programme (17 Jun 2008)

Brian Lenihan Jnr: I am informed by both the Public Appointments Service and the Valuation Office that they have no provision in their Votes for current or capital expenditure in relation to the provision of new office accommodation in Youghal the cost will be met by the Office of Public Works. I understand from the Office of Public Works (OPW) that of the total allocation of €833 million provided in the NDP...

Written Answers — Revenue Commissioners: Revenue Commissioners (17 Jun 2008)

Brian Lenihan Jnr: I have been advised by the Revenue Commissioners that the Border Midland Western Region has an allocation of 971 posts. There are currently 15 vacancies. Vacancies arise in the normal course due to promotions, retirements, decentralisation etc, and are filled in line with existing protocols by means of recruitment, promotion and the decentralisation process.

Written Answers — Tax Clearance Certificates: Tax Clearance Certificates (17 Jun 2008)

Brian Lenihan Jnr: I am informed by the Revenue Commissioners that the person in question applied for a tax clearance certificate on 4 March 2008. A reply issued to that person on 4 March 2008 to say that the application for a tax clearance certificate was not being allowed as all the conditions required were not met. The conditions to be met by an individual are: (i) all taxes, interest and penalties must be...

Written Answers — Tax Code: Tax Code (17 Jun 2008)

Brian Lenihan Jnr: I have been advised by the Revenue Commissioners that a PAYE Balancing Statement Form P21 for the year 2007 issued to the taxpayer on 18 April 2008, together with cheque in settlement. A duplicate statement will issue to the taxpayer in the coming days.

Written Answers — Tax Code: Tax Code (17 Jun 2008)

Brian Lenihan Jnr: I have been advised by the Revenue Commissioners that the taxpayer is entitled to the married personal tax credit of €3,660 and the employee (PAYE) tax credit of €1,830, making a total of €5,490 per annum, with a standard rate cut-off point of €44,400. A certificate of tax credits and standard rate cut-off point, with this breakdown, issued to the taxpayer on 9 February 2008. As...

Written Answers — Tax Code: Tax Code (17 Jun 2008)

Brian Lenihan Jnr: I propose to take Questions Nos. 214, 221 and 222 together. The 2003 EU Energy Tax Directive incorporated special derogations which allowed specific excise duty reliefs to be applied in a number of Member States. In the Irish context, these derogations allowed inter alia for reduced rates to apply to fuel used for public transport services which includes school transport services. While...

Written Answers — Tax Code: Tax Code (17 Jun 2008)

Brian Lenihan Jnr: I am advised by the Revenue Commissioners that in the case of the company referred to, VAT repayments claims for the company are being held pending receipt of satisfactory explanations to queries outstanding. When these are provided the question of whether or not repayments are due will be dealt with.

Written Answers — Tax Code: Tax Code (17 Jun 2008)

Brian Lenihan Jnr: Tax relief is available to an individual in respect of rent paid on a 'residential premises' that, during the period in respect of which the rent is paid, is his or her main residence. Relief is due at the standard rate of income tax(20%) to an individual under 55 years to a maximum limit of €2,000 at 20% for a single person and €4000 at 20% for a married person for the tax year 2008....

Written Answers — Tax Yield: Tax Yield (17 Jun 2008)

Brian Lenihan Jnr: Exemption from Stamp Duty for first time buyers of residential property was introduced in the Finance (No.2) Act 2007. I am informed by the Revenue Commissioners that the yield to the Exchequer in a full year from reintroducing stamp duty on purchases of residential property by first time buyers is estimated at approximately €7.5 million for option 1, at €2.5 million for option 2 and at...

Written Answers — Fiscal Policy: Fiscal Policy (17 Jun 2008)

Brian Lenihan Jnr: In terms of Government spending, the end-May Exchequer returns showed that expenditure was broadly on target for the first five months of 2008. The 2008 spending plans were set out in detail in the Revised Estimates for Public Services 2008 which were published on 21 February 2008. While the fiscal position has weakened from that envisaged at Budget time, this has to be considered in the...

Written Answers — Departmental Expenditure: Departmental Expenditure (17 Jun 2008)

Brian Lenihan Jnr: As Minister for Finance I seek to ensure that value for money is achieved in all areas of expenditure. This includes projects where public relations services are utilised. My department requires that every department and office conduct a review of all such contracts twice yearly. Departments and offices must confirm, amongst other things, that value for money is being achieved. In...

Dáil Sittings: Motion (Resumed) (18 Jun 2008)

Brian Lenihan Jnr: I strongly support the amendment to the Labour Party motion that has been moved by the Government parties. I reject the suggestion that the Government is not taking action to deal with the difficult economic circumstances in which we find ourselves. Nothing could be further from the truth. Over the past 11 years, Governments led by my party have overseen unprecedented economic growth and...

Dáil Sittings: Motion (Resumed) (18 Jun 2008)

Brian Lenihan Jnr: The risks identified by my predecessor on budget day have materialised. Growth will be lower than projected. We already see the impact of this on tax revenues. Recent unemployment figures are of concern, although they continue to be among the lowest in the EU. We are still creating jobs. IDA Ireland remains ambitious in its targets for attracting investment to this country. The creation...

Written Answers — Child Care Services: Child Care Services (18 Jun 2008)

Brian Lenihan Jnr: In Budget 2001, the Minister for Finance allocated €12.7m for the provision of crèches for the children of civil servants throughout Ireland. The Board of the Civil Service Childcare Initiative operates the Initiative on behalf of the Minister. It advises the Minister on the provision of crèches, on the allocation of contracts to operators to run the crèches and retains an overall...

Written Answers — Regulatory Impact Analysis: Regulatory Impact Analysis (18 Jun 2008)

Brian Lenihan Jnr: As a result of a Government decision on the 21st June 2005 Regulatory Impact Analysis must be conducted on all proposals for primary legislation involving changes to the regulatory framework (subject to some exceptions), significant Statutory Instruments and proposals for EU Directives and significant EU regulations when they are published by the European Commission. During the years 2006,...

Written Answers — Tax Code: Tax Code (18 Jun 2008)

Brian Lenihan Jnr: This exemption came into effect on the enactment of the Finance Act 2008 on 13 March 2008.

Written Answers — Tax Code: Tax Code (18 Jun 2008)

Brian Lenihan Jnr: The operation of the scheme for tax relief on donations to eligible charities and other approved bodies is governed by the provisions of section 848A of the Taxes Consolidation Act 1997. To avail of the donations scheme, a charity must be specifically authorised by Revenue for the purposes of the scheme. Other bodies, including schools, colleges, universities, bodies approved for education in...

Estimates for Public Services 2008 (19 Jun 2008)

Brian Lenihan Jnr: I move the following Revised Estimates: Vote 1 — President's Establishment (Revised). That a sum not exceeding €3,535,000 be granted to defray the charge which will come in course of payment during the year ending on the 31st day of December, 2008, for the salaries and expenses of the Office of the Secretary to the President, for certain other expenses of the President's Establishment and...

Written Answers — Tax Yield: Tax Yield (19 Jun 2008)

Brian Lenihan Jnr: I am informed by the Revenue Commissioners that the amounts of Mineral Oil Tax and VAT on these products for 2006, 2007 and the first five months of 2008 are as set out in the following tables. I am also advised that the VAT yield from oil products and gas is estimated, as the information to be furnished on VAT returns does not require the yield from a particular sector or sub-sector of trade...