Results 6,561-6,580 of 16,537 for speaker:Brian Lenihan Jnr

Written Answers — Child Care Services: Child Care Services (1 Jul 2008)

Brian Lenihan Jnr: I refer the Deputy to my reply to question No. 125 of 18 June 2008 which sets out the background to the temporary closure of the Ennis Civil Service Crèche for a short period. In making this decision, all reasonable alternatives to the temporary closure of the crèche have been considered by officials of my Department, including exploring two arrangements suggested for interim management of...

Written Answers — Nursing Home Subventions: Nursing Home Subventions (1 Jul 2008)

Brian Lenihan Jnr: Capital allowances are available where capital expenditure is incurred on the construction or refurbishment of certain nursing homes. The cost of the site does not qualify for capital allowances. The nursing home must be operated or managed as a registered nursing home within the meaning of section 2 of the Health (Nursing Homes) Act, 1990 and be registered under section 4 of that Act....

Written Answers — Tax Code: Tax Code (2 Jul 2008)

Brian Lenihan Jnr: I have been advised by the Revenue Commissioners that there is no record of the person in question contacting Naas Revenue regarding a charge on the vehicle in question. I am further advised that when a query is received in a Vehicle Registration Office, the caller is asked to identify the type of vehicle and the information is input into the VRT database to calculate the VRT payable. In...

Written Answers — Tax Code: Tax Code (2 Jul 2008)

Brian Lenihan Jnr: 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 these derogations expired on 31 December 2006, Ireland, along...

Written Answers — : (2 Jul 2008)

Brian Lenihan Jnr: I am advised by the Revenue Commissioners that the proposed transfer by a farmer, in the circumstances outlined in the Deputy's query, is treated as a disposal for Capital Gains Tax (CGT) purposes. CGT is applied to the deemed sale price of property which is being disposed and, in this case, the aggregate market value of the land and milk quota at the date of the transfer is considered to be...

Written Answers — : (2 Jul 2008)

Brian Lenihan Jnr: Generally, all buildings for whatever purpose, are rateable under the provisions of the Valuation Act, 2001, except for certain categories of buildings, provided for as non-rateable under Schedule 4 of the Act. The categories of buildings provided for as non-rateable under Schedule 4 of the Act would principally include those used for public worship, education and institutions of Art and...

Written Answers — Capital Expenditure: Capital Expenditure (2 Jul 2008)

Brian Lenihan Jnr: The Metro North project remains on course, contrary to what the article in question alleges.

Written Answers — Customs and Excise: Customs and Excise (2 Jul 2008)

Brian Lenihan Jnr: I am advised by the Revenue Commissioners that one officer is assigned full time to Killybegs port and mobile enforcement staff also cover that port as part of their ongoing patrols. As there has been no shipping activity in Letterkenny port for a long number of years, no officer has been assigned to that port but several Customs staff are based in Letterkenny town. Customs officers have...

Written Answers — Tax Yield: Tax Yield (2 Jul 2008)

Brian Lenihan Jnr: As the Deputy will be aware, the tax take on individual cars comprises VRT and VAT. The standard VAT rate of 21% applies to cars. The VRT liability for passenger cars ('category A' vehicles) is calculated as a percentage of the Open Market Selling Price (OMSP) of the car concerned. The OMSP is defined in Section 133 of the Finance Act 1992 and is the price, inclusive of all taxes and duties,...

Written Answers — Tax Yield: Tax Yield (2 Jul 2008)

Brian Lenihan Jnr: I am informed by the Revenue Commissioners that the amounts of tax revenue collected from VRT on cars and other vehicles, the estimated VAT yield, and the tax revenue collected from Mineral Oil Tax on petrol and diesel, for the relevant periods, are set out in the following tables. VRT Yield 2003 2004 2005 2006 2007 Prov. 2008 (Jan to May) Prov. €m €m €m €m €m €m Cars 806.7...

Written Answers — Tax Yield: Tax Yield (2 Jul 2008)

Brian Lenihan Jnr: I propose to take Questions Nos. 150 to 153, inclusive, together. As the Deputy will be aware, the tax take on individual cars comprises VRT and VAT. The standard VAT rate of 21% applies to cars. VRT liability for passenger cars ('category A' vehicles) is calculated as a percentage of the Open Market Selling Price (OMSP) of the car concerned. The OMSP is defined in Section 133 of the Finance...

Written Answers — Social Insurance Fund: Social Insurance Fund (2 Jul 2008)

Brian Lenihan Jnr: An annual surplus first arose on the Social Insurance Fund in 1997. Since then, the annual yield that accrued from the investment of the accumulated surplus of the Social Insurance Fund has been as follows:- Year Yield (€m) 1997 0.3 1998 1.7 1999 3.4 2000 26.6 2001 45.8 2002 51.0 2003 40.7 2004 34.6 2005 49.0 2006 53.1 2007 112.1 (provisional) The Revised Estimates Volume...

Order of Business (3 Jul 2008)

Brian Lenihan Jnr: I did not say that.

Order of Business (3 Jul 2008)

Brian Lenihan Jnr: I did not say that.

Order of Business (3 Jul 2008)

Brian Lenihan Jnr: Pure speculation.

Written Answers — Tax Code: Tax Code (3 Jul 2008)

Brian Lenihan Jnr: I am informed by the Revenue Commissioners that section 21 of the Finance Act 2008 clarified the tax treatment of what are known as "salary sacrifice" arrangements. These arrangements, which are in reality an application of a person's remuneration, consist of benefits being purchased or provided by an employer with the employee effectively paying for the benefits by means of a reduction in...

Written Answers — Tax Code: Tax Code (3 Jul 2008)

Brian Lenihan Jnr: I propose to take Questions Nos. 56 and 57 together. I am informed by the Revenue Commissioners that the estimated numbers of income earners availing of the one parent family credit, under section 462, Taxes Consolidated Act 1997, broken down by personal status and by gender for the income tax years 2000/01 to 2008 inclusive are set out in the following tables to the extent to which they are...

Written Answers — Tax Code: Tax Code (3 Jul 2008)

Brian Lenihan Jnr: I am advised by the Revenue Commissioners that credit claims and requests for refunds from PAYE taxpayers are checked on a tiered basis based on value. Larger claims are subject to a higher proportion of examination as they are thought to be higher risk. I am further advised that overall, about 1% of claims for all tax credits, including One Parent Family Credit, are verified in this way....

Written Answers — Pension Provisions: Pension Provisions (3 Jul 2008)

Brian Lenihan Jnr: The information requested is set out below. The values provided are for a married person retiring on 1 July 2008 at age 60 with pensionable service of 40 years. The pension benefits are those applying to a pre-1995 recruit to an established post in the civil service i.e. a person not subject to integration. The benefits taken into account are therefore a retirement lump sum of 1.5 times...

Written Answers — Tax Code: Tax Code (3 Jul 2008)

Brian Lenihan Jnr: I am informed by the Revenue Commissioners that based on personal income tax returns filed by non-PAYE taxpayers for the years 2003 to 2006 inclusive, the latest year for which this information is available, the estimated amount of tax foregone by allowing a deduction for interest on borrowings to be offset against rents assessable under Case V, Schedule D is as set out as follows. Year...