Results 741-760 of 19,445 for speaker:Brian Cowen
- Written Answers — Tax Code: Tax Code (8 Mar 2005)
Brian Cowen: I propose to take Questions Nos. 219 and 223 together. In relation to the cost of the exemption, the European Commission's directorate general for agriculture and rural development in their letter of 20 April 2004 to the Irish authorities sought, inter alia, information on the amounts concerned. If no detailed official statistics can be provided, then the Irish authorities are requested to...
- Written Answers — Tax Code: Tax Code (8 Mar 2005)
Brian Cowen: I am unable to answer a parliamentary question about the tax affairs of an individual or a company, other than when the Deputy asking the question is asking it on behalf of the taxpayer. As it would appear that the Deputy is not asking the question with the consent of the company or employees concerned, I am unable to provide the information sought as the tax affairs of individuals or...
- Written Answers — Tax Code: Tax Code (8 Mar 2005)
Brian Cowen: I am advised by the Revenue Commissioners that assessments have been made on the basis of the returns submitted through the Revenue online service and that the record does not indicate that tax has been overpaid.
- Written Answers — Decentralisation Programme: Decentralisation Programme (8 Mar 2005)
Brian Cowen: The date for submission to me of their next report is a matter for the decentralisation implementation group. When I receive the report I will bring it to Government for consideration. Subject to approval by the Government, the report will subsequently be published.
- Written Answers — Tax Code: Tax Code (8 Mar 2005)
Brian Cowen: Any body may apply for charitable tax exemption under tax law and this may be granted by the Revenue Commissioners where the applicant fulfils the criteria in either one or more of the following activities: the relief of poverty; the advancement of religion; the advancement of education; and certain other works of a charitable nature beneficial to the community. In addition, the body must be...
- Written Answers — Tax Code: Tax Code (8 Mar 2005)
Brian Cowen: As the Deputy will be aware, the budget announced a special, one-off stamp duty relief relating to an exchange of farm land between two farmers for the purposes of consolidating each farmer's holding. The new relief will mean that no stamp duty will be charged on an exchange of such lands where the lands are of equal value. In a case where the lands exchanged are not of equal value, stamp...
- Written Answers — Departmental Staff: Departmental Staff (8 Mar 2005)
Brian Cowen: The staffing of my private office and constituency office is set out as follows: Minister's Private Office Grade Number Salary Range Administrative Officer 1 â¬27,981-â¬49,529 Executive Officer 2 â¬25,704-â¬40,669 Staff Officer 2 â¬29,391-â¬39,118 Clerical Officer 3 â¬20,520- â¬33,274 Minister's Constituency Office. ...
- Written Answers — Fiscal Policy: Fiscal Policy (8 Mar 2005)
Brian Cowen: Where employers offer pension benefits to employees, these are known as occupational pension schemes. However, even in employments where there is a pension scheme, this may not provide to all employees â whether because of the terms of the scheme or the service history of the employees â the maximum pension benefits allowed by the Revenue Commissioners, that is, a pension of two thirds of...
- Leaders' Questions. (9 Mar 2005)
Brian Cowen: You have the minutes according to yourself.
- Leaders' Questions. (9 Mar 2005)
Brian Cowen: Sorry, what did the Deputy say?
- Leaders' Questions. (9 Mar 2005)
Brian Cowen: Where did Deputy Rabbitte get the minutes of the meeting?
- Finance Bill 2005: Financial Resolution. (9 Mar 2005)
Brian Cowen: I move: That section 122 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which deals with the taxation of preferential loans provided by employers to employees, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.
- Finance Bill 2005: Order for Report Stage. (9 Mar 2005)
Brian Cowen: I move: "That Report Stage be taken now."
- Finance Bill 2005: Report Stage. (9 Mar 2005)
Brian Cowen: That is pure nonsense.
- Finance Bill 2005: Report Stage. (9 Mar 2005)
Brian Cowen: I draw the attention of Deputies to the need for a versional correction to section 52(1)(b) on page 96 of the Finance Bill, as amended in select committee. The word "allowed" was omitted inadvertently and should be inserted at the beginning of line 14. I ask the Ceann Comhairle to direct the Clerk to make the correction, as provided under Standing Order 134. Let us now consider the...
- Finance Bill 2005: Report Stage (Resumed). (9 Mar 2005)
Brian Cowen: I outlined the role the Revenue Commissioners play in ensuring as much information as possible is available to ordinary taxpayers and I recapped a number of points, some of which were made in detail on Committee Stage. The only reliable figures available on the amount of tax overpaid by PAYE taxpayers are the amounts repaid as a consequence of claims by taxpayers resulting in a review of...
- Finance Bill 2005: Report Stage (Resumed). (9 Mar 2005)
Brian Cowen: The Revenue Commissioners, who have been in attendance here on Committee Stage and on Report Stage, will be able to report on the level of debate this issue has generated. I am sure they will continue, as they have done proactively up to now, to seek in whatever way they can and at every opportunity to bring to taxpayers' attention the relevant information, recognising that it is the primary...
- Finance Bill 2005: Report Stage (Resumed). (9 Mar 2005)
Brian Cowen: He did not.
- Finance Bill 2005: Report Stage (Resumed). (9 Mar 2005)
Brian Cowen: I know the facts.
- Finance Bill 2005: Report Stage (Resumed). (9 Mar 2005)
Brian Cowen: What was the corporation tax rate in 1996?