Results 7,741-7,760 of 19,445 for speaker:Brian Cowen

Written Answers — Motor Taxation: Motor Taxation (6 Feb 2008)

Brian Cowen: On 6 December 2006, as part of Budget 2007, I announced that it was planned to introduce changes to the VRT system to take greater account of environmental issues, and in particular Carbon Dioxide (CO2) emissions. The Programme for Government of June 2007 re-affirmed the commitment to introduce measures to further weight VRT in favour of cars with lower emissions. A public consultation...

Written Answers — Tax Code: Tax Code (6 Feb 2008)

Brian Cowen: There is no provision in tax law to allow relief for expenses relating specifically to dyslexia treatment or instruction. However, Section 469 of the Taxes Consolidation Act 1997 provides for tax relief under the heading of "health expenses" in respect of expenses representing the cost of: (i)an educational psychological assessment carried out by an educational psychologist; or (ii)speech...

Written Answers — Consultancy Charges: Consultancy Charges (6 Feb 2008)

Brian Cowen: In the time available it has not possible to search through all of the available material for the period in question. My officials are currently completing the process and as soon as this has been completed I will forward any relevant data directly to the Deputy.

Written Answers — Tax Code: Tax Code (6 Feb 2008)

Brian Cowen: For the purposes of both Gift and Inheritance Tax, the relationship between the person who provided the gift or inheritance and the person who received the gift or inheritance determines the maximum tax-free threshold — known as the "Group threshold" below which gift or inheritance tax does not arise. The details of these thresholds were set out in my earlier response. When calculating...

Written Answers — Departmental Staff: Departmental Staff (6 Feb 2008)

Brian Cowen: I am advised by the Revenue Commissioners that a decision was taken to relocate an Audit/Compliance Unit from Athlone to Roscommon town. In September 2007, nine (9) staff members were assigned to Roscommon town in addition to the three (3) Revenue staff who were already located in Roscommon town. All twelve (12) staff are now in situ and there are no plans at present to relocate any further...

Written Answers — Child Care Facilities: Child Care Facilities (6 Feb 2008)

Brian Cowen: The Valuation Act, 2001 which came into effect on 2 May 2002 provides that all buildings used or developed for any purpose including constructions affixed thereto are rateable. In regard to the Valuation Act, 2001, I should point out that the Commissioner of Valuation is independent in the exercise of his duties under the Act, and that I, as Tánaiste and Minister for Finance, have no...

Written Answers — Airport Customs Controls: Airport Customs Controls (6 Feb 2008)

Brian Cowen: It is taken that the Deputy is referring to aerodromes licensed by the Irish Aviation Authority (IAA). I am informed by the Revenue Commissioners that there are 15 aerodromes licensed by the IAA for private use in the State. There are 11 other aerodromes licensed by the IAA for public use excluding Dublin, Cork and Shannon airports. In general, a licence for private use is required if flying...

Written Answers — Drug Seizures: Drug Seizures (7 Feb 2008)

Brian Cowen: I am advised by the Revenue Commissioners of the following maritime drug seizures during the period 2005 to 2007. These are listed below: March 2005: 4.5 kgs. cannabis resin seized from a fishing vessel (and follow-up search of suspect's house). July 2007: 1550 kgs. cocaine seized in Dunlough Bay area (more than one seizure). July 2007: 13.08 kgs. cannabis resin found at sea off the...

Written Answers — EU Funding: EU Funding (7 Feb 2008)

Brian Cowen: My Department is responsible for, amongst other things, overall policy in relation to Ireland's EU Structural and Cohesion Funds. It also plays a central role in the development and monitoring of the programmes/projects through which the Funds are drawn down. Ireland has qualified for Structural Funds since we joined the EU in 1973 and for the Cohesion Fund from 1993 when it was established....

Written Answers — Tax Code: Tax Code (7 Feb 2008)

Brian Cowen: I announced in the Budget that I intended to introduce a new relief from Capital Gains Tax on the dissolution of farm partnerships and details have been included in the Finance Bill that was recently published. This provides that, on the dissolution of a farm partnership, a gain will not be treated as accruing in respect of a relevant partnership asset and that the asset will be treated as...

Written Answers — Tax Code: Tax Code (7 Feb 2008)

Brian Cowen: I am advised by the Revenue Commissioners that those primary and post primary schools that have been granted charitable tax exemption under Section 207 of the Taxes Consolidation Act 1997 were granted the exemption on the basis of their charitable objects and purpose. The matter of whether or not they are fee-paying schools was not a consideration. In the circumstances, the Revenue...

Written Answers — Departmental Offices: Departmental Offices (7 Feb 2008)

Brian Cowen: The electricity used in my Department's offices in Government Buildings is not metered separately from that used in other offices in Government Buildings. I am not, therefore, in a position to provide the details requested by the Deputy.

Written Answers — Tax Yield: Tax Yield (7 Feb 2008)

Brian Cowen: I am informed by the Revenue Commissioners that the estimated net receipt of inheritance tax in 2007 is €314.45 million. This figure is provisional and subject to revision.

Written Answers — Appointments to State Boards: Appointments to State Boards (7 Feb 2008)

Brian Cowen: In the time available it has not been possible to retrieve all the data requested by the Deputy. As soon as all relevant material from the period in question has been collated I will forward it directly to the Deputy.

Written Answers — Tax Code: Tax Code (7 Feb 2008)

Brian Cowen: I have been advised by the Revenue Commissioners that there is no refund of income tax due to the taxpayer. PAYE balancing statements for the years 2004 to 2007 inclusive will issue to the taxpayer in the coming days, which will show a balanced result for each year.

Written Answers — Vehicle Registration: Vehicle Registration (12 Feb 2008)

Brian Cowen: I am aware of the potential for vehicles written off in the UK to be presented for registration in the State. When a foreign vehicle is presented for registration, Revenue officials satisfy themselves that it is a mechanically propelled vehicle as provided for in the legislation, however Revenue has no role under legislation in determining the roadworthiness of such vehicles. The Deputy may...

Written Answers — Vehicle Registration: Vehicle Registration (12 Feb 2008)

Brian Cowen: I am advised by the Revenue Commissioners that as a general rule all vehicles imported permanently into the State must register for VRT purposes within seven days of arrival. This rule applies equally to vehicles imported by EU and non EU persons. However, Section 135 (a) of the Finance Act 1992 permits a European or other foreign registered vehicle which is temporarily brought into the...

Written Answers — EU Regulations: EU Regulations (12 Feb 2008)

Brian Cowen: Following consultations between a number of Government Departments and the Office of the Attorney General, it has been agreed that my Department will be responsible for introducing the necessary legal instrument in order to give effect to Regulation (EC) No 1082/2006 which provides for the setting up of European Groupings of Territorial Cooperation in each Member State. At present my...

Written Answers — Tax Code: Tax Code (12 Feb 2008)

Brian Cowen: The Group B threshold for 2008 is €52,121. Any other gifts/inheritance that might have been received within this group by an individual since 5 December 1991 are also taken into account when applying the threshold for the purposes of calculating Capital Acquisitions Tax. If the total value of all inheritances and gifts received since this date is above the relevant threshold, then a 20%...

Written Answers — Departmental Correspondence: Departmental Correspondence (12 Feb 2008)

Brian Cowen: A reply was issued by my Private Secretary on 6 February 2008.