Results 7,761-7,780 of 19,445 for speaker:Brian Cowen

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

Brian Cowen: Since the provisions of the Civil Service Regulation Act 2005 came into effect on 4 July 2006 there have been no dismissals from my Department. In the case of civil service bodies under the aegis of my Department, I am advised by the Revenue Commissioners that one Executive Officer has been dismissed.

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

Brian Cowen: The amounts paid from my Department's vote to civil servants in respect of travel, subsistence or overnight allowances for the years 2004 to 2007 are set out in the table. A breakdown for the years 2002 to 2003 is not readily available. Year Amount € 2004 522,000 2005 468,000 2006 640,000 2007 700,000 In addition, I am advised by the Revenue Commissioners that the amount paid to staff...

Written Answers — Pension Provisions: Pension Provisions (12 Feb 2008)

Brian Cowen: I have primary responsibility for the Civil Service pension arrangements and an approving role in relation to public sector pensions generally. As you are aware preservation of superannuation benefits only came into force in respect of retirements from 1 June 1973 onwards in the Civil Service and 1 October 1976 in the case of members of An Garda Síochána. Any officer retiring before the...

Written Answers — Pension Provisions: Pension Provisions (12 Feb 2008)

Brian Cowen: The 2006 Budget and Finance Act introduced an imputed or notional distribution of 3% of the value of the assets of an Approved Retirement Fund (ARF) on 31 December each year, where the notional amount will be taxed at the ARF owner's marginal income tax rate. Funds actually drawn down by ARF owners will be credited against the imputed distribution in that year to arrive at a net imputed...

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

Brian Cowen: I am advised by the Revenue Commissioners that as of 7 February 2008 they have not received a claim for top-slicing relief from or on behalf of the person in question. Top-slicing relief is a relief which may be applied to the taxation of lump sum payments made on termination of employment. It appears that the taxpayer's employment terminated in 2003 and that any claim for the repayment of...

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

Brian Cowen: I have been advised by the Revenue Commissioners that the taxpayer is not entitled to a rebate of income tax based on the information available to them at present. PAYE balancing statements for the years 2004 to 2007 inclusive will issue to the taxpayer in the coming days. These will outline the taxpayer's income from all sources together with a breakdown of all tax credits claimed by the...

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

Brian Cowen: I have been advised by the Revenue Commissioners that the taxpayer received an income tax rebate on 6 November 2007 following cessation of employment with the taxpayer's former employer. A further income tax rebate is now due to the taxpayer and will issue in the coming days together with PAYE balancing statement for the year 2007.

Written Answers — Banking Sector Regulation: Banking Sector Regulation (12 Feb 2008)

Brian Cowen: I welcomed the publication on 22 September 2005 of the Competition Authority's final report on competition in the non-investment banking sector. The 25 recommendations contained in the Competition Authority's report were directed largely at the industry, its representative bodies, the Financial Regulator and Central Bank, as well as to the Minister for Finance. Points addressed for the...

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

Brian Cowen: I am informed by the Revenue Commissioners that the number of first-time buyer transactions which were exempted from Stamp Duty under the provisions of the Finance (No. 2) Act 2007 was 2,987 in 2007. This figure includes the number of transactions which became entitled retrospectively to exemption on the passing of the Act and obtained a refund of the Stamp Duty paid. The figure also...

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

Brian Cowen: I am advised by the Revenue Commissioners that property valued at €115,000 was bequeathed to the taxpayer and his wife in equal shares in the estate of the taxpayer's mother, upon her death on 13 October 1998. There was no liability to inheritance tax in respect of the disposition valued at €57,500 to the taxpayer as his inheritance was within the applicable Class A threshold of...

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

Brian Cowen: I am informed by the Revenue Commissioners that, in accordance with Regulations 20(1) and 20(2) of the Income Tax (Employments) (Consolidated) Regulations, 2001, an employee should be given parts 2 and 3 of their P45 on the date their employment ceases with part 1 of the P45 being sent immediately by the employer to Revenue.

Written Answers — Data Protection: Data Protection (12 Feb 2008)

Brian Cowen: My Department has not had any disks, laptops or memory storage devices containing personal information about members of the public lost or stolen.

Written Answers — Financial Projections: Financial Projections (12 Feb 2008)

Brian Cowen: I propose to take Questions Nos. 173 and 174 together. Budget 2008 was published on 5 December last year. At that time, my Department projected a GDP growth rate of 3 per cent for this year and a GNP growth rate of 2.8 per cent. While lower than that experienced in recent years this is still a robust rate of growth given the prevailing international conditions. Of course, as was noted at...

Written Answers — Data Protection: Data Protection (12 Feb 2008)

Brian Cowen: I am not aware of any instances where agencies under the remit of my Department have lost or had stolen any disks, laptops or memory storage devices containing personal information regarding members of the public.

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

Brian Cowen: I am informed by the Revenue Commissioners that where tenants fail to meet their obligations in relation to the deduction of income tax from payments of rent to non-resident landlords, or of providing Revenue with details of such payments and of the tax deducted, and paying such tax to Revenue, the usual sanctions in relation to the collection and recovery of income tax can be applied,...

Written Answers — Tax Code: Tax Code (12 Feb 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, passenger transport is treated as an activity that is exempt from VAT. This means that all providers of passenger transport cannot charge VAT on the services they supply and cannot recover VAT on the goods and services that they...

Written Answers — Disabled Drivers: Disabled Drivers (12 Feb 2008)

Brian Cowen: I understand the named person applied for a Primary Medical Certificate under the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994, and the application was refused by the Senior Medical Officer of the local Health Service Executive administrative area. This decision was appealed to the Medical Board of Appeal, National Rehabilitation Hospital, Rochestown Avenue, Dun...

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

Brian Cowen: I am advised by the Revenue Commissioners that the numbers of claimants for mortgage interest relief by way of tax relief at source for 2006, the most recent year for which full actual figures are available, is 593,200. While corresponding figures for 2007 will not be available until all annual returns for that year are received from the institutions which operate the tax relief at source...

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

Brian Cowen: I am advised by the Revenue Commissioners that amended returns for the named person were submitted to Sligo Revenue District on 14 January 2008 which required some further amendment. A refund has been processed and will issue shortly.