Results 6,781-6,800 of 19,445 for speaker:Brian Cowen

Written Answers — Tax Code: Tax Code (23 Oct 2007)

Brian Cowen: All stamp duties, including the stamp duties on financial cards, are reviewed in the context of the annual Budget and Finance Bill.

Written Answers — Tax Code: Tax Code (23 Oct 2007)

Brian Cowen: All stamp duties, including the stamp duties on financial cards, are reviewed in the context of the annual Budget and Finance Bill.

Written Answers — Tax Yield: Tax Yield (23 Oct 2007)

Brian Cowen: I am informed by the Revenue Commissioners that the net receipt from stamp duty on financial cards from 2004 to end September 2007, broken down both by year and type of card is as shown in the table. Card Type 2004 2005 2006 2007* â'¬m â'¬m â'¬m â'¬m Credit/Charge 59.0 63.8 67.8 72.4 ATM 21.1 22.4 18.0 11.3 Debit 2.4 3.3 0.6 0 Combined (ATM/Debit) 11.8 12.2 17.7 15.2 Totals...

Written Answers — Tax Code: Tax Code (23 Oct 2007)

Brian Cowen: The Deputy will be aware that the Programme for Government contains a commitment to examine the scope within EU law for reducing the VAT rate on environmental goods and services generally from the standard VAT rate of 21 per cent to the reduced rate of 13.5 per cent. This and other measures under the Programme for Government clearly demonstrate the Government's commitment to addressing the...

Written Answers — Tax Code: Tax Code (23 Oct 2007)

Brian Cowen: I have no plans to introduce any further tax breaks along the lines suggested by the Deputy. However, as the Deputy may be aware, Section 848A of the Taxes Consolidation Act 1997 provides tax relief on donations made by either individuals or corporate bodies to eligible charities and other approved bodies including first and second level schools and third level institutions including...

Written Answers — Tax Investigations: Tax Investigations (23 Oct 2007)

Brian Cowen: I am advised by the Revenue Commissioners that from time to time, they initiate a number of projects aimed at tackling tax evasion in specific sectors. One such project, which is ongoing and is expected to extend into 2008, involves the targeting of unauthorised trading in vehicles. Revenue are not in a position at this stage to say how many unauthorised used car dealers in County Meath will...

Written Answers — Tax Code: Tax Code (23 Oct 2007)

Brian Cowen: The Budget is six weeks away. It has been the practice of successive Ministers for Finance not to comment on tax changes which may or may not be included in the annual Budget in the run up to that Budget and I do not propose to depart from that approach.

Written Answers — Departmental Expenditure: Departmental Expenditure (23 Oct 2007)

Brian Cowen: Since 1 January 2007 my Department has spent €80,846.90 on paper and stationery items such as envelopes, note pads, ruled paper, folders etc. Some €12,710.14 of this relates to expenditure on recycled paper and envelopes.

Written Answers — Tax Yield: Tax Yield (23 Oct 2007)

Brian Cowen: I am informed by the Revenue Commissioners that statistics on Stamp Duty transactions are not compiled by reference to the address of the property purchased and, accordingly, it is not possible to provide the information requested.

Written Answers — Tax Collection: Tax Collection (23 Oct 2007)

Brian Cowen: I am informed by the Revenue Commissioners that the most recent year for which the necessary detailed information on claimants for tax relief in relation to service charges is the income tax year 2004. In that year an estimated number of 180,215 claimants on the PAYE tax record availed of the tax relief for service charges, but it is not possible to distinguish between the numbers claiming...

Written Answers — Tax Collection: Tax Collection (23 Oct 2007)

Brian Cowen: I am informed by the Revenue Commissioners that on the basis of P35 returns filed by employers for the income tax year 2004, the latest year for which the necessary detailed statistics are available, some 1,740,412 income earners in the State were identified as being active on the PAYE record. A breakdown by reference to each tax region is shown in the table. Tax Region Income earners...

Written Answers — Tax Code: Tax Code (23 Oct 2007)

Brian Cowen: I would draw to your attention that the stamp duty rates applicable in Northern Ireland are those that apply in the UK. In this respect, I will compare the stamp duty regimes of Ireland and the UK. I would point out, however, that I cannot possess comprehensive knowledge of the tax codes of other jurisdictions. As stamp duty has been in existence since the 17th Century, the same stamp duty...

Written Answers — Tax Code: Tax Code (23 Oct 2007)

Brian Cowen: I am advised by the Revenue Commissioners that the number of income earners who are self-employed or proprietary directors and expected to be on the income tax record in 2008 is projected at 239,000 and 110,900 respectively. The number given for the self-employed relates to income earners whose main source of income is from non-PAYE sources. The cost to the Exchequer of extending the PAYE...

Written Answers — Tax Code: Tax Code (23 Oct 2007)

Brian Cowen: There are no plans to extend the scheme referred to by the Deputy to include the purchase by employers of bicycles and electrical bicycles for their employees to travel to work. There is provision in the existing Benefit-in-Kind arrangements to allow an employer to provide an employee with a small benefit to a value not exceeding €250 in any one year without applying PAYE and PRSI to that...

Written Answers — Decentralisation Programme: Decentralisation Programme (23 Oct 2007)

Brian Cowen: I am advised by the Commissioner of Public Works that a contract was placed on 12th October 2007 with Frank McGrath Construction Ltd in the sum of €2,862,100.00 inclusive of V.A.T. (two million eight hundred and sixty two thousand and one hundred Euro inclusive of VAT) for the provision of a new Revenue office in Newcastle West, Co. Limerick. It is anticipated that the building will be...

Written Answers — Proposed Legislation: Proposed Legislation (23 Oct 2007)

Brian Cowen: Under current betting legislation, betting exchanges are not deemed bookmakers. They differ from bookmakers in that they facilitate the matching of bets between outside parties unlike a bookmaker who takes the bet and the associated risk involved. Bets entered into or accepted through an exchange are not liable to betting duty.

Pre-Budget Outlook: Motion (Resumed) (24 Oct 2007)

Brian Cowen: I thank the House for the wide range of statements and analyses made on the pre-budget outlook. I see this process of debate as a large part of budget reform, as set out in my opening speech. Several points were made during the course of the debate about forecasts for the economy and how they have changed. Before reminding the House of the forecasts contained in the pre-budget outlook, it...

Written Answers — Tax Code: Tax Code (24 Oct 2007)

Brian Cowen: I am advised by the Revenue Commissioners that a list of bodies who have been granted charitable tax exemption under section 207 of the Taxes Consolidation Act 1997 is available on the Revenue website at www.revenue.ie. The organisation referred to by the Deputy has charitable tax exemption.

Written Answers — Electronic Payment System: Electronic Payment System (24 Oct 2007)

Brian Cowen: As the Deputy will be aware, there is a general move in favour of electronic payments from cash and paper-based payment methods. The Government has been proactive in supporting this change through its payroll and scheme payments policies. Indeed, methods to facilitate cashless payments by and to Government Departments and Offices have been well established for a number of years. The...

Written Answers — Tax Code: Tax Code (24 Oct 2007)

Brian Cowen: Section 116 of the Finance Act 2007 amends section 86 of the Capital Acquisitions Tax Consolidation Act 2003 by providing that (with some exceptions) relief will not be available where a donee lives in the principal private residence of the disponer and subsequently that residence is gifted by the disponer to the donee. This is intended to prevent a son or daughter being gifted a house by his...