Results 7,701-7,720 of 16,537 for speaker:Brian Lenihan Jnr

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

Brian Lenihan Jnr: If it will assist in putting the matter beyond doubt, I will have it examined.

Small and Medium Enterprises: Motion (25 Nov 2008)

Brian Lenihan Jnr: I move amendment No. 1: To delete all words after "Dáil Éireann" and substitute the following: "recognises: that the global banking crisis is impacting on economic activity across the global and Irish economies; that small and medium sized enterprises are experiencing a more challenging environment for business; the importance of ensuring that credit, including short term credit such as...

Written Answers — Tax Code: Tax Code (25 Nov 2008)

Brian Lenihan Jnr: The amount of the levy is reduced in the case of shift workers. Anyone starting or finishing work after 9 o'clock in the evening or before 7 o'clock in the morning will have the part of the year during which they are on shift work disregarded for the purposes of calculating the levy. For example, someone doing such shift work for 3 months of the year would be liable to pay €150 (i.e. €200...

Written Answers — Tax Collection: Tax Collection (25 Nov 2008)

Brian Lenihan Jnr: I am advised by the Revenue Commissioners that they are not aware of any delays in the supplying of P21 balancing statements where the applicant has supplied all the necessary information for it to be issued. I am further advised by the Revenue Commissioners that the instructions they issue to their staff for dealing with these types of requests include an explicit reference to the effect...

Written Answers — Tax Collection: Tax Collection (25 Nov 2008)

Brian Lenihan Jnr: I have been advised by the Revenue Commissioners that the person's Income Tax Return for the year 2007 was received on 30 September 2008. As the return was not complete a request for additional information was issued on 20 October 2008. A corrected return was received by Revenue on 30 October 2008. A Notice of Assessment for 2007 will issue to the person next week. (As the person is...

Written Answers — National Partnership Agreement: National Partnership Agreement (25 Nov 2008)

Brian Lenihan Jnr: The specific provision of the Agreement for dealing with a claim of inability to pay relates to the private sector only. Where inability to pay is claimed, the onus is on the employer to convince the union of the case. If the parties still disagree, the matter is referred to the Labour Relations Commission (LRC). At LRC stage, assessors may be appointed to examine the economic, commercial...

Written Answers — Tax Yield: Tax Yield (25 Nov 2008)

Brian Lenihan Jnr: I am informed by the Revenue Commissioners that the relevant information available relates to the additional yield of Deposit Interest Retention Tax which resulted from the look-back audits of financial institutions by the Commissioners, and the additional yield from income and other taxes arising from their follow-up investigations of bogus non-resident deposit accounts. The yield to the...

Written Answers — Tax Code: Tax Code (25 Nov 2008)

Brian Lenihan Jnr: Section 473A Taxes Consolidation Act 1997 provides, subject to certain conditions, for tax relief at the standard rate of income tax for tuition fees up to a maximum of €5,000 paid by an individual in respect of a third level education course including a postgraduate course. Section 473A TCA 1997 does not contain any specific prohibition as regards to tax relief claimed on fees charged at...

Written Answers — Tax Code: Tax Code (25 Nov 2008)

Brian Lenihan Jnr: The increased rate of Deposit Interest Retention Tax will apply to interest paid or credited on or after 1 January 2009. Any interest paid or credited before this date will be chargeable at the lower rate.

Written Answers — Tax Code: Tax Code (25 Nov 2008)

Brian Lenihan Jnr: The travel rates, payable per kilometre, in the civil service to reimburse officers for the expenses incurred when they are required to use their own car on official business are as follows: Rates per kilometre effective from 1 July 2008 Official Motor Travel in a calendar year Engine Capacity up to 1200cc Engine Capacity 1201cc to 1500cc Engine Capacity 1501cc and over Up to 6437 km...

Written Answers — Departmental Bodies: Departmental Bodies (25 Nov 2008)

Brian Lenihan Jnr: By virtue of Article 30.1 of the Constitution and section 6 of the Ministers and Secretaries Act 1924 and the ninth part of the schedule to that Act, the Attorney General has control and responsibility for the Office of the Parliamentary Counsel to the Government. The function of the Office of the Parliamentary Counsel is to draft Government Bills and Government Orders. The Office also...

Written Answers — Tax Collection: Tax Collection (25 Nov 2008)

Brian Lenihan Jnr: I am advised by the Revenue Commissioners that Form P21 for the year 2007 will issue to the Taxpayer within 7 working days. The Revenue Commissioners have no record of any previous requests from this taxpayer.

Written Answers — Departmental Bodies: Departmental Bodies (25 Nov 2008)

Brian Lenihan Jnr: In response to the Deputy's question there are no organisations or agencies under the remit of my Department which have been amalgamated or eliminated due to recent budgetary measures.

Written Answers — Departmental Offices: Departmental Offices (25 Nov 2008)

Brian Lenihan Jnr: I am informed by the Revenue Commissioners that Revenue's Border Midlands West Region has the largest geographical spread of all Revenue regions. The number of small offices located in this region is a legacy of the prior existence of Customs and Excise stations which, since 1993, are no longer needed in the context of the Single Market. Generally, only limited services are delivered from...

Written Answers — Tax Code: Tax Code (25 Nov 2008)

Brian Lenihan Jnr: A response has issued from my Department, in relation to correspondence received, to the group referred to by the Deputy. The response addresses the issues raised in the correspondence and refers the group in question to the relevant provisions as set out in the Finance Bill.

Written Answers — Tax Yield: Tax Yield (25 Nov 2008)

Brian Lenihan Jnr: I propose to take Questions Nos. 178 and 179 together. I am informed by the Revenue Commissioners that the latest relevant sector-based information available on employees taxed under the PAYE system is derived from income tax returns filed for the income tax year 2005 and representing about 96 per cent of all returns expected at the time the data were compiled for analytical purposes. On...

Written Answers — Tax Code: Tax Code (25 Nov 2008)

Brian Lenihan Jnr: I propose to take Questions Nos. 180 and 197 together. As the Deputies are aware, the fuel duty rebate was withdrawn with effect from 1 November 2008 following the ending of a special derogation under the EU Energy Tax Directive 2003. A similar situation affects all Member States who had derogations under the Directive. The Department of Transport and other relevant Departments, in...

Written Answers — School Services Staff: School Services Staff (25 Nov 2008)

Brian Lenihan Jnr: As the new Partnership Agreement has now been ratified by the Irish Congress of Trade Unions, arrangements to establish the forum are now in train. All relevant parties have been invited to attend an initial meeting scheduled for early December.

Written Answers — Urban Renewal Schemes: Urban Renewal Schemes (25 Nov 2008)

Brian Lenihan Jnr: In my Budget speech on 14th October, I announced the introduction of a new tax incentive scheme to facilitate the removal and relocation of Seveso-listed industrial facilities which hinder the residential and commercial regeneration of Docklands in urban areas. The EU Seveso Directive seeks to protect public safety by placing land-use restrictions on new residential and commercial development...

Written Answers — Tax Yield: Tax Yield (25 Nov 2008)

Brian Lenihan Jnr: In accordance with the Taxi Regulation Act 2003, the setting of fares is a matter for the Commissioner for Taxi Regulation, who is appointed by my colleague the Minister for Transport. Transport charges, including taxi fares, are exempt from value added tax. I am informed by the Revenue Commissioners that it is not possible to estimate the proportion of certain price increases on individual...