Results 6,841-6,860 of 19,445 for speaker:Brian Cowen

Markets in Financial Instruments and Miscellaneous Provisions Bill 2007: From the Seanad (31 Oct 2007)

Brian Cowen: I appreciate the Deputy's comments. Questions asked on Committee Stage related to the arrears issue, with which I dealt in full conscience with a view to giving the full information. Given the sensitivity of these issues, it would have been better to have consulted Opposition spokespersons and explained the source of the proposed amendments, including the amendments regarding the change...

Written Answers — Drug Seizures: Drug Seizures (31 Oct 2007)

Brian Cowen: I am advised by the Revenue Commissioners that there have been 2 drugs arrests from the Johannesburg — Zurich — Dublin Airport route in the past 24 months. However, during that period, there were 7 drugs arrests in total of passengers who arrived in Dublin Airport from Johannesburg via European Airports. The total Drug seizures from passengers originating in Johannesburg over the past...

Written Answers — EU Funding: EU Funding (31 Oct 2007)

Brian Cowen: The ERDF-funded INTERREG programmes aim to address the economic and social disadvantage that can result from the existence of a border. During the period 2007-2013 these programmes will take place under the EU's European Territorial Cooperation Objective 3. During this period Ireland will participate in all of the three strands of the Objective 3 programmes, cross-border, transnational, and...

Written Answers — Tax Code: Tax Code (31 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 — Debt Relief: Debt Relief (31 Oct 2007)

Brian Cowen: I propose to take Questions Nos. 149 and 164 together. Ireland has been strongly supportive of the full implementation of debt relief and, where appropriate, cancellation. In 2002, the Department of Finance and the Department of Foreign Affairs published a joint paper on the question of debt relief to which I refer to the attention of the Deputies. That set out our position in detail...

Written Answers — Tax Code: Tax Code (31 Oct 2007)

Brian Cowen: I am informed by the Revenue Commissioners that particulars are received mainly in respect of claims which qualify under section 86 of the Capital Acquisitions Tax Consolidation Act 2003 for exemption from CAT in relation to gifts or inheritances of certain dwellings. As corresponding information is not required in relation to gifts of houses which no longer qualify for the exemption, by...

Written Answers — Pension Provisions: Pension Provisions (31 Oct 2007)

Brian Cowen: I am advised by the Revenue Commissioners that the situation in relation to the individual who is the subject of the Deputy's question is as follows: Section 19, Finance Act 1999 introduced new options for certain individuals (including proprietary directors) who have contributed to pension funds and who have reached retirement age. These entitlements are set out in a Revenue leaflet IT 14...

Written Answers — Tax Code: Tax Code (31 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 — Revenue Commissioners Investigations: Revenue Commissioners Investigations (31 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 Louth will...

Written Answers — Disabled Drivers: Disabled Drivers (31 Oct 2007)

Brian Cowen: The initial application for a Primary Medical Certificate under the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994, is made to the Senior Medical Officer of the relevant local Health Service Executive administrative area. If the Primary Medical Certificate has been refused in this case, the named person may appeal the refusal to the Medical Board of Appeal,...

Written Answers — Budget Submissions: Budget Submissions (31 Oct 2007)

Brian Cowen: I have received a pre-Budget submission from the IFA. Its contents will be considered in the context of the forthcoming Budget and Finance Bill. As Deputies are aware it would not be appropriate for me to comment in advance of the Budget on possible Budget decisions.

Written Answers — Tax Code: Tax Code (31 Oct 2007)

Brian Cowen: Where an entitlement under the single farm payment system is sold, the normal capital gains tax rules apply. The net gain attracts a liability at 20%. Where the entitlement was originally acquired on the commencement of the scheme, the cost price, for capital gains tax purposes, is nil. However, the single farm payment entitlement will qualify as an asset for the purposes of capital gains...

Written Answers — Tax Code: Tax Code (31 Oct 2007)

Brian Cowen: Since 2004, a tax credit of 20% of incremental expenditure by a company on research and development (R&D), over a base level of previous R&D expenditure, is available for offset against its corporation tax liability. A preliminary review of the R&D tax credit scheme, involving consultation with industry, was undertaken last year prior to Budget 2007. A number of changes were introduced in...

Written Answers — Tax Code: Tax Code (31 Oct 2007)

Brian Cowen: The Revenue Commissioners are the vehicle registration authority in the State. As a general rule all vehicles imported permanently into the State must register for vehicle registration tax (VRT) purposes at any vehicle registration office within one week of their arrival in the State. VRT is charged on the open market selling price (OMSP) of a vehicle in the State at the time of registration....

Written Answers — Tax Code: Tax Code (31 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 — Tax Code: Tax Code (31 Oct 2007)

Brian Cowen: Section 30 of the Taxes Consolidation Act 1997 deals with the treatment, for capital gains tax (CGT) purposes, of partnerships. It provides, in the case of a business partnership, that chargeable gains accruing to the partners on the disposal of partnership assets are assessed and charged on them separately and not on the partnership itself. In this case, the dissolution of a business...

Written Answers — Tax Code: Tax Code (31 Oct 2007)

Brian Cowen: I will be bringing proposals to Government in the near future on matters relating to the establishment of the proposed Commission on Taxation including its membership and terms of reference. The Commission will be specifically charged with considering and making recommendations on the following: examine the balance achieved between taxes collected on income, capital and spending and report...

Written Answers — Decentralisation Programme: Decentralisation Programme (31 Oct 2007)

Brian Cowen: I am advised by the Revenue Commissioners that the indicative numbers of each grade of staff moving to Navan in the first quarter of 2008 are as follows: Grade Number Principal Officer 1 Assistant Principal 4 Higher Executive Officer 14 Executive Officer 22 Clerical Officer 42 Service Officer/Attendant 2

Written Answers — Departmental Expenditure: Departmental Expenditure (31 Oct 2007)

Brian Cowen: Of a total of €115,000 classified in the accounts for 2006 as entertainment, it is estimated that my Department spent some €38,000 on official hospitality per se. The remainder related to various incidental expenses.

Written Answers — Departmental Facilities: Departmental Facilities (31 Oct 2007)

Brian Cowen: There are serviced canteen facilities in three of the buildings occupied by my Department. These buildings are Government Buildings, Dublin, 2, Lansdowne House, Dublin, 4 and the Department's decentralised office in the Central Business Park Tullamore County Offaly. All three facilities are operated by commercial caterers. It is a matter for the companies providing the service to make their...