Results 7,461-7,480 of 19,445 for speaker:Brian Cowen

Written Answers — Tax Code: Tax Code (13 Dec 2007)

Brian Cowen: The position is that the VAT rating of goods and services is subject to the requirements of EU VAT law with which Irish VAT law must comply. In relation to the issue of applying an exemption of reducing VAT rates for a certain category of consumer, the position is that the rate of VAT which applies to a particular good or service is determined by the nature of the good or service, and not by...

Written Answers — Tax Code: Tax Code (13 Dec 2007)

Brian Cowen: 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 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 with other...

Written Answers — Tax Collection: Tax Collection (13 Dec 2007)

Brian Cowen: I am advised by the Revenue Commissioners that the information requested by the Deputy is as follows in respect of the income tax year 2007. Tax year Exempt (Standard rate liability fully covered by credits or Age Exemption Limits) Marginal Band Paying tax at the standard rate (including those whose liability at the higher rate is fully offset by credits) Higher rate Liability not fully...

Written Answers — Tax Yield: Tax Yield (13 Dec 2007)

Brian Cowen: I am informed by the Revenue Commissioners that the specific information sought on the number of cigarettes, cigars and cigarillos purchased is not available from Revenue records. However, figures of the quantities of cigarettes and other tobacco products on which Excise has been paid in the State are as set out on the table for the period 1997-2006, together with figures of the net excise...

Written Answers — Pension Provisions: Pension Provisions (13 Dec 2007)

Brian Cowen: I propose to take Questions Nos. 99 to 101, inclusive, together. The National Pensions Reserve Fund was established in 2001 to meet as much as possible of the costs of social welfare and public service pensions from 2025 when these costs are projected to increase dramatically due to the ageing of the population. Under the National Pensions Reserve Fund Act 2000, the National Pensions Reserve...

Written Answers — Decentralisation Programme: Decentralisation Programme (13 Dec 2007)

Brian Cowen: A total of one hundred and twenty (120) posts are now located in new offices in Tullamore. The amounts paid from my Department's Vote in respect of home travel and subsistence (which includes payments for any mileage) for the staff of sections of my Department which decentralised to Tullamore, were as set out in the table. These amounts include payments in respect of mileage, subsistence...

Written Answers — Departmental Expenditure: Departmental Expenditure (13 Dec 2007)

Brian Cowen: My Department's practice is to make payments on foot of mature liabilities only. As such, apart from the usual prepayments in relation to contractual obligations, my Department has not paid in advance for works or services that will not be commenced before the end of the 2007 financial year. I have been informed that this is also the situation in relation to my Department's agencies.

Written Answers — Tax Code: Tax Code (13 Dec 2007)

Brian Cowen: First-time buyers are treated favourably under the stamp duty code in recognition of the special circumstances of persons purchasing their first home. Preferential rates and thresholds were afforded to first-time buyers up until the Finance (No. 2) Act 2007, which introduced a full exemption from stamp duty for first-time buyers on the purchase of new or second-hand dwelling houses or...

Written Answers — Tax Code: Tax Code (18 Dec 2007)

Brian Cowen: The available evidence suggests that rents have increased on average by just under 10% over the past year. The increase in rent relief I announced in Budget 2008 is in line with these increases. Rent relief has increased by a cumulative 57% over the past four Budgets. I would point out that expenditure measures are also employed to assist those on lower incomes, many of whom are out of the...

Written Answers — Drug Seizures: Drug Seizures (18 Dec 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 (18 Dec 2007)

Brian Cowen: I am informed by the Revenue Commissioners that, as outlined in Annex D to the Summary of 2008 Budget Measures, in respect of pre-owned cars imported after 1 July 2008, the CO2 emissions will have to be declared to the Revenue Commissioners on form VRT4 (declaration for registration of a used vehicle) by the person registering the vehicle. The declaration will be required to be supported by...

Written Answers — Tax Yield: Tax Yield (18 Dec 2007)

Brian Cowen: I am informed by the Revenue Commissioners that €1,287 million was received in 2006 and they estimate that €1,420 million VRT will be received in 2007. The White Paper, Estimates of Receipts and Expenditure, published on Saturday 1 December last includes, inter alia, my Department's pre-Budget estimate of tax revenue for 2008. The 2008 pre-Budget estimate for Excise Duties, which includes...

Written Answers — Tax Yield: Tax Yield (18 Dec 2007)

Brian Cowen: The White Paper, Estimates of Receipts and Expenditure for the year ending 31 December, 2008, published on Saturday 1 December includes, inter alia, my Department's pre-Budget estimates of tax revenue for 2008. The pre-Budget forecast for Stamp Duties for 2008 is €2,950 million. My Department has not produced such pre-Budget estimates for later years. Table 3 on page E.9 of the Budget book...

Written Answers — Tax Yield: Tax Yield (18 Dec 2007)

Brian Cowen: Budget day measures have an impact on the economy in that they can result in changes in consumption and investment patterns leading to additional tax revenues. In Budget 2008 the impact of the Budget Measures on tax buoyancy was estimated at €661 million. As is customary, table 7 on page E14 of the Budget book sets out the effects of the implementation of the Budget day tax and expenditure...

Written Answers — Departmental Expenditure: Departmental Expenditure (18 Dec 2007)

Brian Cowen: My Department's practice is to make payments on foot of mature liabilities only. As such, apart from the usual prepayments in relation to contractual obligations, my Department has not paid in advance for works or services that will not be commenced before the end of the 2007 financial year. I have been informed that this is also the situation in relation to my Department's agencies.

Written Answers — Tax Code: Tax Code (18 Dec 2007)

Brian Cowen: The granting of a charitable tax exemption is a matter for the Revenue Commissioners. In this regard, I am advised by Revenue that the group referred to by the Deputy have not applied for such an exemption. While all charitable organisations applying for tax exemption require a legal structure and a Governing Instrument, it is not essential that the organisation be a registered company. Full...

Written Answers — National Development Plan: National Development Plan (18 Dec 2007)

Brian Cowen: I propose to take Questions Nos. 152 and 153 together. Balanced regional development, in line with the National Spatial Strategy, and the development of the rural economy are important horizontal issues in the National Development Plan 2007-2013. The Central Monitoring Committee (CMC) for the NDP has been established to oversee the rollout of the Plan. The inaugural meeting of the CMC took...

Written Answers — Departmental Agencies: Departmental Agencies (18 Dec 2007)

Brian Cowen: The Disabled Drivers Medical Board of Appeal was established by the Minister for Finance under the Disabled Drivers (Tax Concessions) Regulations 1989 and is currently regulated by the Department of Finance under the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994. The availability of an appeals mechanism is an essential aspect of the Disabled Drivers and...

Written Answers — National Lottery: National Lottery (18 Dec 2007)

Brian Cowen: I am informed by my Department that its records do not indicate that approval was sought from or given by either the Minister or the Department in 1993 or 1994 in respect of the involvement of the National Lottery Company in discussions with the Sonas/Ogden Group which was proposing to build a complex in Dublin comprising an international conference centre and a casino.

Written Answers — National Lottery: National Lottery (18 Dec 2007)

Brian Cowen: I am informed by my Department that its records do not indicate that any reports of meetings between the National Lottery Company and the promoters of the Sonas/Ogden development proposal were submitted to the Minister in 1993 or 1994.