Results 7,641-7,660 of 19,445 for speaker:Brian Cowen

Written Answers — Tax Code: Tax Code (30 Jan 2008)

Brian Cowen: Section 41 of the Finance Act 2002 inserted Section 847A into the Taxes Consolidation Act 1997. Section 848A of the same Act is also relevant to the Deputy's question. These two sections provide for a scheme of tax relief in respect of donations to certain sports bodies (Section 847A), and in respect of donations to certain charities and other approved bodies (Section 848A). Section 847A...

Written Answers — Disabled Drivers: Disabled Drivers (30 Jan 2008)

Brian Cowen: I am advised by the Revenue Commissioners that during 2007 a total of 5,901 tax concession applications were processed from people who had obtained a Primary Medical Certificate under the Disabled Drivers and Disabled Passengers [Tax Concessions] Regulations 1994. Of these, 5,896 were successful. Five applications were not granted due to the death of the qualifying person.

Written Answers — Judicial Reviews: Judicial Reviews (30 Jan 2008)

Brian Cowen: I propose to take Questions Nos. 201 and 202 together. Given the period involved in the Deputy's questions and the consideration that the Minister for Finance is usually at least a notice party to almost every set of judicial review proceedings involving State agencies, the information is not being provided, as the administrative effort and the cost of supplying such information would not be...

Written Answers — Tax Code: Tax Code (30 Jan 2008)

Brian Cowen: I assume that the Deputy is referring to Section 110 of the Finance Act 2007. This made provision for a charge to stamp duty where licence agreements and other such arrangements are used. Licence agreements and the other arrangements will come within the terms of the section where the landowner receives a payment amounting to 25% or more of the market value or consideration concerned. Section...

Written Answers — Liquor Licensing Laws: Liquor Licensing Laws (30 Jan 2008)

Brian Cowen: I am advised by the Revenue Commissioners that the number of additional off-licence premises, including mixed-use premises, that were granted licences in 2006 was 547 (including 36 mixed-use premises) and in 2007 637 (including 43 mixed-use premises).

Written Answers — Legislative Programme: Legislative Programme (30 Jan 2008)

Brian Cowen: In the years 2003 to 2007, twenty five Acts passed by the Houses of the Oireachtas were sponsored by my Department. Table A below lists the number of Acts by year which were sponsored by the Department. During the period in question there were no Acts sponsored by my Department which were wholly or mainly required by Ireland's EU obligations. Table B relates to Acts which were partly...

Written Answers — Tax Code: Tax Code (30 Jan 2008)

Brian Cowen: I have been advised by the Revenue Commissioners that the taxpayer's employer will not be in a position to issue form P60 2007 until February 2008. However, as an interim measure, the taxpayer's employer issued a statement of earnings for 2007 to the taxpayer on 15 January 2008.

Written Answers — Tax Code: Tax Code (30 Jan 2008)

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 Code: Tax Code (30 Jan 2008)

Brian Cowen: The Capital Acquisitions Tax (CAT) code includes group thresholds, below which CAT does not arise. The relationship between the person who provides the gift/inheritance (i.e. the disponer) and the person receiving the gift/inheritance (i.e. the beneficiary) determines the tax-free threshold applicable to the inheritance (the group threshold). There are three categories of relationship...

Written Answers — Tax Code: Tax Code (30 Jan 2008)

Brian Cowen: I am advised by the Revenue Commissioners that the application in question has now been processed. Tax relief at source will be applied to mortgage repayments due from March 2008 onwards. A repayment in respect of relief due for mortgage payments already made has been made to the person's nominated account. I understand that Revenue has been in touch with the person in question to explain...

Written Answers — Departmental Properties: Departmental Properties (30 Jan 2008)

Brian Cowen: One Department owned memory key was reported missing in 2007 but no sensitive or private data was compromised. No computer desktops, laptops or other data devices owned by my Department have been reported lost, missing or stolen. As regards the measures to secure at risk data devices, my Department has a facility in place to immediately wipe all corporate emails and data from mobile email...

Written Answers — Disabled Drivers: Disabled Drivers (30 Jan 2008)

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 — Pension Provisions: Pension Provisions (30 Jan 2008)

Brian Cowen: The projected future outgo on public service pensions is set out in Chapter 3 of the Green Paper on Pensions published in 2007. The projections are for total outgo to increase from 1.3% of GDP in 2007 to 1.8% in 2017, to 2.2% in 2027 and to 2.5% of GDP in 2037. The main reasons for the projected increase in costs are the increases in public service numbers in the past along with the impact...

Written Answers — Data Protection: Data Protection (30 Jan 2008)

Brian Cowen: Unauthorised traffic to all the Department's public-facing systems is logged and monitored. A page of one of the Department's websites was overwritten in November 2007. The company that manages the site fixed the underlying vulnerability in their software, and access to this page was completely restored after less than 24 hours.

Written Answers — Tax Code: Tax Code (30 Jan 2008)

Brian Cowen: Relief from Capital Gains Tax is available where parents transfer a site to a child to enable the child construct a dwelling house for use as his or her only or main residence. The value of the site must not exceed €254,000 and the size of the site must not exceed 0.4047 Hectare (1 acre), excluding the area of the house. The value limit is being increased, following Budget 2008, to...

Written Answers — Motor Taxation: Motor Taxation (30 Jan 2008)

Brian Cowen: I am advised by the Revenue Commissioners that a "cherished" number registration system, for standard vehicles and vintage vehicles where a range of registration numbers are made available for sale is not provided for in vehicle registration tax legislation. However, Section 131 (5A) of the Finance Act 1992 entitles a person to reserve an unallocated registration number in the standard format...

Written Answers — Fisheries Protection: Fisheries Protection (30 Jan 2008)

Brian Cowen: I am informed by the Revenue Commissioners that individual payments from the scheme in question have two identifiable component parts and that one part is taxable while the other is not. The taxable component is that part of the payment which is based on a fisherman's catch and is taxable on recipients in the year of receipt. Accordingly, commercial fishermen should include this part of any...

Written Answers — Business Expansion Scheme: Business Expansion Scheme (30 Jan 2008)

Brian Cowen: The Business Expansion Scheme, which was subject to a thorough review in 2006 and renewed and extended in Budget 2007, is not available for the development of hotel or guest-house accommodation. Most asset-backed projects have, in fact, been removed from the scope of the BES for a number of years at this stage and I regard it as important to ensure that the BES remains focused away from such...

Written Answers — Consultancy Contracts: Consultancy Contracts (30 Jan 2008)

Brian Cowen: In 2002 my Department paid €95,231 to Merrion Capital Group Ltd. for advice in relation to the sale of the Minister for Finance's shareholding in the ACC Bank. Apart for this payment no other stockbroking advice was sought by my Department for the years 2002 to 2004. In relation to the agencies under the aegis of my Department I am advised by the Revenue Commissioners that they did not...

Written Answers — Departmental Expenditure: Departmental Expenditure (30 Jan 2008)

Brian Cowen: A total €46,698 was spent by my Department on media monitoring and press cutting services for the years 2002 to 2007. The expenditure was in relation to the National Development Plan and Community Support Framework Information Office set up to fulfil the information and publicity requirements (including statutory EU communications requirements) of the EU co-funded NDP/CSF 2000-2006. As...