Results 7,701-7,720 of 19,445 for speaker:Brian Cowen

Order of Business (31 Jan 2008)

Brian Cowen: The fact that reports are issued and recommendations are made does not mean that any Government must accept those recommendations in whatever area of policy.

Order of Business (31 Jan 2008)

Brian Cowen: That is the first point. The fact that reports issue recommendations and Ministers do not act upon them does not mean the Ministers are at fault in any way. We may not agree with the recommendations and there may be other ways of dealing with the recommendations. The Department of Education and Science has developed policy in this area in recent years. It has been having a great degree of...

Order of Business (31 Jan 2008)

Brian Cowen: It is hoped the clarification of the legal position which has been brought to this situation should inform future action so that referral to the courts is not the means of providing a solution to that problem. Much ongoing work and consultation, including work in partnership with people in the community, are the means of finding the best solution to these issues. It is wrong to suggest that...

Order of Business (31 Jan 2008)

Brian Cowen: As the Taoiseach said yesterday in reply to a question from the Labour Party Whip, it is expected this legislation will be taken this session and will provide an opportunity for Deputies to contribute.

Order of Business (31 Jan 2008)

Brian Cowen: The commitment to a speedy enactment is welcomed by the Government.

Written Answers — Tax Code: Tax Code (31 Jan 2008)

Brian Cowen: Up to 2006, DIRT was deducted from a customer's deposit interest regardless of whether or not the customer was actually liable to tax. At the end of each year some account holders, provided they met certain conditions, were entitled to claim a refund from Revenue of any DIRT deducted during the year. Section 34 of the Finance Act 2007 introduced a new scheme to allow the operation of DIRT...

Written Answers — Tax Code: Tax Code (31 Jan 2008)

Brian Cowen: The Finance Bill will be published at 14:00 today and it is not the practice to comment on it, one way or another, before it is presented to the Dáil.

Written Answers — Tax Code: Tax Code (31 Jan 2008)

Brian Cowen: From the details supplied by the Deputy, it is not possible for the Revenue Commissioners to comment on the actual case. However, the general position is as follows. Tax relief at source (TRS) is granted on a secured loan used for the purchase, repair, development or improvement of a principal private residence. I am advised by the Revenue Commissioners that an individual wishing to...

Written Answers — Tax Code: Tax Code (31 Jan 2008)

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. Under the VAT Directive, Member States can only apply the standard VAT rate to fuel. In Ireland the standard VAT rate is 21%. Any reduction VAT paid on a litre of fuel for fishing vessels would have to apply to all goods and services subject to the...

Written Answers — Tax Code: Tax Code (31 Jan 2008)

Brian Cowen: I have been advised by the Revenue Commissioners that disability allowance is not taxable. The additional income from rehabilitative work earned by the person is, in general, taxable. However, the tax credits to which the person is entitled exceed any liability on this income and based on their current level of income they are not liable to tax. The taxpayer has not paid any income tax over...

Finance Bill 2008: Order for Second Stage (5 Feb 2008)

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

Finance Bill 2008: Second Stage (5 Feb 2008)

Brian Cowen: I move: "That the Bill be now read a Second Time." I am glad to be able to introduce my fifth Finance Bill to the House. In previous Bills I introduced measures that supported business, made the tax system fairer and significantly lightened the burden on low and middle income earners. In this Bill I will continue with this approach, while also seeking to promote care for our environment...

Finance Bill 2008: Second Stage (5 Feb 2008)

Brian Cowen: It will depend on the level of take-up.

Written Answers — Motor Taxation: Motor Taxation (5 Feb 2008)

Brian Cowen: Under the revised VRT system, the VRT rate applicable to both new and used imported cars registered on or after 1 July 2008 will be determined by the CO2 emission rating of the car and will no longer be related to engine size. The VRT rate will continue to be applied to the Open Market Selling Price of the car. There will be seven CO2 emission bands with VRT rates ranging from 14% to 36%....

Written Answers — Tax Code: Tax Code (5 Feb 2008)

Brian Cowen: The stamp duty code does not contain any provisions that would allow for an exemption or reduced rates in the circumstances described. I would point out, however, that all owner-occupying purchasers of new residential property are exempt from stamp duty where the property has a floor size of 125 square metres or less. Where the property is bigger than 125 square metres, stamp duty is only...

Written Answers — Customs Clearance Facilities: Customs Clearance Facilities (5 Feb 2008)

Brian Cowen: I am advised by the Revenue Commissioners that there is a permanent customs presence at all major ports and airports where goods are brought into the State. These staff are responsible primarily for operating all necessary controls and for dealing with any trade facilitation needs that arise. In the case of smaller ports/airports, where the type and volume of business conducted does not...

Written Answers — Departmental Bodies: Departmental Bodies (5 Feb 2008)

Brian Cowen: I propose to take Questions Nos. 198 and 199 together. Table A gives details of establishment dates and annual operating costs of the statutory bodies and agencies in receipt of exchequer funding, for which I have responsibility. Table B relates to statutory bodies and agencies for which I have responsibility and which are not in receipt of funding and as such operating costs are not...

Written Answers — Disabled Drivers: Disabled Drivers (5 Feb 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 — Motor Taxation: Motor Taxation (5 Feb 2008)

Brian Cowen: I am informed by the Revenue Commissioners that the number and type of hybrid electric vehicles purchased here for the years 2002 to 2007 are set out in the table below. Section 135C of the Finance Act 1992 (as amended) provides for the remission or repayment of 50% of the vehicle registration tax payable or paid on the registration of series production hybrid electric vehicles and series...

Written Answers — Motor Taxation: Motor Taxation (5 Feb 2008)

Brian Cowen: I am advised by the Revenue Commissioners that vehicle registration tax (VRT) is charged on the open market selling price (OMSP) of a vehicle in the State. OMSP is defined in Section 133 of the Finance Act 1992 and is the price, inclusive of all taxes and duties, which a vehicle may reasonably be expected to fetch on a first arm's length sale in the open market in the State by retail. The...