Results 7,681-7,700 of 16,537 for speaker:Brian Lenihan Jnr

Written Answers — Tax Code: Tax Code (18 Nov 2008)

Brian Lenihan Jnr: I am informed by the Revenue Commissioners that PAYE workers generally fall into two categories— (a) those who do not have any income other than their PAYE income; and (b) those who have income, or a source of income, in addition to their PAYE income. (a) Taxpayers with PAYE Income only Where PAYE income is an individual's only source of income, that individual is required to make a tax...

Written Answers — Tax Code: Tax Code (18 Nov 2008)

Brian Lenihan Jnr: After the introduction of the restriction of tax reliefs measure was announced in Budget 2006, my predecessor received a number of representations regarding the inclusion of the donations scheme in the list of reliefs to which the restriction would apply. The arguments put forward were considered very carefully at the time. The question was also discussed in the Dáil in some detail during...

Written Answers — Tax Collection: Tax Collection (19 Nov 2008)

Brian Lenihan Jnr: I am informed by the Revenue Commissioners that their primary goal is to ensure that all taxpayers meet their tax and customs obligations in a timely manner. A delay in collection of the revenues due impacts on the level and timeliness of financial resources available to the Government and facilitates those who, by withholding tax payments and using those monies to improve cash flow, gain...

Written Answers — Tax Code: Tax Code (19 Nov 2008)

Brian Lenihan Jnr: I have been advised by the Revenue Commissioners that tax rebates for 2005, 2006 and 2007 issued to this taxpayer on 23 May 2008. In relation to 2008, a revised tax credit certificate issued on 19 May 2008. The Revenue Commissioners have no outstanding claims from this taxpayer.

Written Answers — Tax Code: Tax Code (19 Nov 2008)

Brian Lenihan Jnr: The legislation on preferential loans is contained in section 122 of the Taxes Consolidation Act 1997. In the case of loans qualifying for mortgage interest relief (under the provisions of section 244 of the Taxes Consolidation Act 1997), the benefit-in-kind charge is based on the difference between the amount of interest that would be payable if the mortgage had been subject to an interest...

Written Answers — Tax Code: Tax Code (19 Nov 2008)

Brian Lenihan Jnr: I am advised by the Revenue Commissioners that, in the normal course of events, if an employee presents documentary evidence to their local Tax District indicating that tax has been deducted from his/her pay e.g. a payslip, P45, P60, etc., the employee's tax position will be reviewed in the normal way. This would identify the action to be taken in the particular circumstances of the...

Written Answers — Tax Yield: Tax Yield (19 Nov 2008)

Brian Lenihan Jnr: It is assumed that the thresholds for the proposed new tax bands mentioned by the Deputy would not alter the existing standard rate band structure applying to single and widowed persons, to lone parents and married couples. I am advised by the Revenue Commissioners that the estimated full year yield to the Exchequer, estimated by reference to 2009 incomes, would be of the order of €750...

Written Answers — Motor Vehicle Registration: Motor Vehicle Registration (19 Nov 2008)

Brian Lenihan Jnr: I am advised by the Revenue Commissioners that the person applied for a cherished number on the 20th of October, after the Vehicle Registration Taxation (Amendment) Regulations 2008, made by the Revenue Commissioners on 7th October, 2008. Therefore the fee of €1,000 was properly charged and no refund is due.

Written Answers — Tax Collection: Tax Collection (20 Nov 2008)

Brian Lenihan Jnr: I have been advised by the Revenue Commissioners that they have issued a request to the taxpayer for the necessary information to enable a review of liability to be carried out. P21 will be issued on receipt of the required information.

Written Answers — Tax Code: Tax Code (20 Nov 2008)

Brian Lenihan Jnr: I am informed by the Revenue Commissioners that while a refund of VAT may be made to a farmer who is not registered for VAT, there is a requirement that the claimant must comply with income tax legislation which includes registration for income tax and submission of annual returns. The Commissioners received a claim for refund of VAT in this case on 6 October 2008. However, as the claimant...

Written Answers — Tax Code: Tax Code (20 Nov 2008)

Brian Lenihan Jnr: I am informed by the Revenue Commissioners that a claim for refund of VAT was received from the person in question on 6 October 2008. Some doubts arose in relation to the matter as the claimant was not registered for income tax in respect of his farming activities. However, subsequently, the claimant applied for and obtained a tax clearance certificate and in these circumstances the claim...

Written Answers — Tax Collection: Tax Collection (20 Nov 2008)

Brian Lenihan Jnr: I am advised by the Revenue Commissioners that a Tax Clearance Certificate with expiry date of 10th October 2009 issued to the taxpayer on the 10th October 2008 following an application on Form TC1 received on the same date. Arrangements have been made for the issue of a duplicate Tax Clearance Certificate to the address supplied. I am advised by the Revenue Commissioners that the taxpayer...

Written Answers — Departmental Staff: Departmental Staff (20 Nov 2008)

Brian Lenihan Jnr: In the Budget speech I informed the House that members of the Government and Ministers of State would surrender 10% of their current total pay and that officers at Secretary General level in Government Departments had volunteered to make a corresponding surrender in respect of their pay. I also stated that other public servants in leadership and senior positions may wish to consider whether...

Double Taxation Relief Orders: Motions. (25 Nov 2008)

Brian Lenihan Jnr: I move: That Dáil Éireann approves the following Order in draft: Double Taxation Relief (Taxes on Income and Capital Gains) (Republic of Turkey) Order 2008, a copy of which was laid before Dáil Éireann on 17 November 2008.

Double Taxation Relief Orders: Motions. (25 Nov 2008)

Brian Lenihan Jnr: I move: That Dáil Éireann approves the following Order in draft: Double Taxation Relief (Taxes on Income) (Malta) Order 2008, a copy of which was laid before Dáil Éireann on 17 November 2008.

Estimates for Public Services 2008: Leave to Introduce (25 Nov 2008)

Brian Lenihan Jnr: I move: "That leave be given by the Dáil to introduce the following Supplementary Estimates for the service of the year ending on the 31st day of December, 2008:— Vote 19 — Justice, Equality and Law Reform (Supplementary Estimate). Vote 20 — Garda Síochána (Supplementary Estimate). Vote 21 — Prisons (Supplementary Estimate). Vote 22 — Courts Service (Supplementary Estimate). Vote...

Estimates for Public Services 2008: Referral to Select Committee (25 Nov 2008)

Brian Lenihan Jnr: I move: "That, subject to leave being given to introduce the following Supplementary Estimates for the service of the year ending on 31st December, 2008, the Supplementary Estimates be referred to the following Select Committees pursuant to Standing Order 154(3) and paragraph (1)(a)(ii) of the Committees' Orders of Reference, which shall report back to the Dáil by no later than 9th...

Finance (No. 2) Bill 2008: Order for Second Stage (25 Nov 2008)

Brian Lenihan Jnr: I move: "That Second Stage be taken now."

Finance (No. 2) Bill 2008: Second Stage (25 Nov 2008)

Brian Lenihan Jnr: I move: "That the Bill be now read a Second Time." The Bill before us has been framed in the context of the most difficult economic and financial climate in a generation. The upheaval and uncertainty in the international financial system has had a detrimental impact on the global economy and its prospects. Each day brings further bad news for economies across the globe. The majority of our...

Finance (No. 2) Bill 2008: Second Stage (25 Nov 2008)

Brian Lenihan Jnr: If the Deputy wants a briefing on the situation, I can provide it at any time.