Results 7,821-7,840 of 19,445 for speaker:Brian Cowen

Order of Business (14 Feb 2008)

Brian Cowen: No, legislation is not promised or necessary. A parliamentary question to the Minister might elicit the information.

Order of Business (14 Feb 2008)

Brian Cowen: There has been a protracted consultation process to try to get agreement on this matter. Preliminary advice from the Attorney General's office has been received in respect of the extent of licensing of employment agencies having regard to Article 49 of the EU treaty on related matters. The Bill is not before the House and the social partners have not signed off on what we are trying to...

Finance Bill 2008: Allocation of Time (14 Feb 2008)

Brian Cowen: I move: That, notwithstanding anything in Standing Orders: (1) The proceedings in the Select Committee on Finance and the Public Service on the Finance Bill 2008 shall be brought to a conclusion in accordance with the following timetable: Date: Proceedings: To conclude not later than: Tuesday, 19th February Chapters 1 and 2 (part) of Part 1 (sections 1 to 13) 2 p.m. Chapters 2 (contd.)...

Financial Resolutions: Motion (14 Feb 2008)

Brian Cowen: I move: 1. THAT section 187 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which provides for exemption from income tax and associated marginal relief, be amended in the manner and to the extent specified in the Act giving effect to this Resolution. 2. THAT Schedule 13 to the Taxes Consolidation Act 1997 (No. 39 of 1997), which contains the list of accountable persons for the purposes...

Written Answers — North-South Co-operation: North-South Co-operation (14 Feb 2008)

Brian Cowen: The Territorial Cooperation Objective is the successor to the INTERREG Programme in the 2007-2013 round — it is informally known as the INTERREG IVA Programme. As well as those areas of Northern Ireland and the Border Counties of the Republic of Ireland (Donegal, Sligo, Leitrim, Cavan, Monaghan and Louth) that are eligible under the current INTERREG IIIA Ireland/Northern Ireland Programme,...

Written Answers — Tax Clearance Certificates: Tax Clearance Certificates (14 Feb 2008)

Brian Cowen: I propose to take Questions Nos. 57, 58 and 64 together. The Standards in Public Office Act 2001 does not require only the submission of an application statement or tax clearance certificate, as the Deputy's questions imply. Briefly, it requires the submission to the Standards in Public Office Commission of either a tax clearance statement or an application statement, plus in either case a...

Written Answers — Tax Code: Tax Code (14 Feb 2008)

Brian Cowen: As I have indicated previously, while I am a supporter of properly focused, clearly defined specific tax reliefs, such reliefs narrow the tax base. A broad tax base is the price that must be paid to keep tax rates low and low tax rates benefit businesses generally in this country, including that of veterinary practitioners. Any proposal for new tax reliefs has to be considered in this...

Written Answers — Tax Code: Tax Code (14 Feb 2008)

Brian Cowen: I assume the Deputy is asking for the rate of VAT applied to the supply of defibrillators to be reduced. The Deputy should be aware that in matters relating to the VAT rating of goods and services, I am constrained by the requirements of EU VAT law with which Irish VAT law must comply. In this regard, I would point out that the rate of VAT that applies to a particular good or service depends...

Written Answers — Tax Code: Tax Code (14 Feb 2008)

Brian Cowen: I am assuming in this case that the Deputy's question refers to an unmarried cohabiting couple with children. On that basis, I am informed by the Revenue Commissioners that the main tax credits and reliefs available to a person in the circumstances set out in the question are as follows: the single person's tax credit of €1,830; the employee tax credit of €1,830 (assuming the individual...

Written Answers — Tax Code: Tax Code (14 Feb 2008)

Brian Cowen: I am advised by the Revenue Commissioners that the exemption from Capital Gains Tax (CGT) for sporting bodies is contained in Sections 235, 610 and Schedule 15, Paragraph 37, Taxes Consolidation Act 1997. Section 235 gives an Income Tax exemption to sporting bodies, which have been approved by the Revenue Commissioners on the basis that the body was established for, and exists for the sole...

Written Answers — Disabled Drivers: Disabled Drivers (14 Feb 2008)

Brian Cowen: The Disabled Drivers and Disabled Passengers (Tax Concessions) Scheme provides relief from VAT and Vehicle Registration Tax (up to a certain limit), and exemption from motor tax, on the purchase of an adapted car for transport of a person with specific severe and permanent physical disabilities. The disability criteria for these concessions are set out in the Disabled Drivers and Disabled...

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

Brian Cowen: I announced in my Budget Statement December that the revised VRT system to take greater account of CO2 emission levels will be introduced on 1 July 2008. I have no plans to introduce a VRT refund scheme for people who register cars prior to 1 July 2008.

Written Answers — Departmental Funding: Departmental Funding (19 Feb 2008)

Brian Cowen: I take it that the Deputy's interest is in construction projects funded by my Department's Vote in the relevant period, to which the guidelines on the Public Art: Percent for Art scheme apply. Since the guidelines were issued in 2004, my Department has directly funded the construction of a crèche under the civil service childcare initiative in Mahon, Cork. The Percent for Art scheme is...

Written Answers — Financial Management Systems: Financial Management Systems (19 Feb 2008)

Brian Cowen: My Department operates one Financial Management System, namely JDEdwards which was acquired from Software Resources Limited (since taken over by System Dynamics Consulting Limited). The cost of maintaining the system for 2008 is €73,787.52.

Written Answers — Data Protection: Data Protection (19 Feb 2008)

Brian Cowen: Replies to our request to Departments and agencies for details of the systems and procedures in place to protect the confidentiality of personal data are being examined and evaluated and findings are being collated. When this work is completed a report will be submitted to Government for consideration. It is intended to present this in the next few weeks.

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

Brian Cowen: The statistics requested by the Deputy are not yet available. It is understood from the Revenue Commissioners that data derived from the income tax returns for 2006 are currently being compiled in relation to this and other areas and will become available in the coming months.

Written Answers — Tax Code: Tax Code (19 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. As outlined in Annex D to the Summary of 2008 Budget Measures, in respect of pre-owned used cars imported after 1 July 2008, the CO2 emissions will have to be declared...

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

Brian Cowen: I assume the Deputy is referring to the scheme of capital allowances for expenditure incurred on the construction and refurbishment of qualifying mental health centres which was introduced by me in the 2006 Finance Act and commenced in January 2007. It is intended that the scheme will operate on broadly the same terms and conditions as already apply in the case of the similar relief for...

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

Brian Cowen: I assume that the Deputy is referring to the scheme of capital allowances for private hospitals which was introduced in the Finance Act 2002. I am informed by the Revenue Commissioners that information on the scheme of tax relief for private hospitals was for the first time specified and separately included in personal income tax returns for the tax year 2004, which were due for filing in...

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

Brian Cowen: I assume that the Deputy is referring to the scheme of capital allowances for capital expenditure on registered nursing homes which was introduced in 1997. I am informed by the Revenue Commissioners that information on the scheme of tax relief for registered nursing homes was for the first time specified and separately included in personal income tax returns for the tax year 2004, which were...