Results 7,841-7,860 of 19,445 for speaker:Brian Cowen

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

Brian Cowen: I am informed by the Revenue Commissioners that training provided by an employer in the context of skills development of an employee of that employer — be it for the employee's current or future role with that employer — is not treated as giving rise to a taxable emolument where the training undertaken is relevant to the business of the employer. I am further informed by the Revenue...

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

Brian Cowen: I have been advised by the Revenue Commissioners that a C2 application was received for the person in question on 10 December 2007. The C2 application was examined and the tax affairs of the applicant for the tax years 2005, 2006 and 2007 were reviewed in accordance with the legislation. As a result of this review, Revenue were in contact with the applicant concerning registration for...

Written Answers — Hospitals Building Programme: Hospitals Building Programme (19 Feb 2008)

Brian Cowen: The scheme of capital allowances for the construction or refurbishment of buildings used as private hospitals was introduced in the Finance Act 2001 and came into effect in May 2002. Provided that capital expenditure on the proposed co-located private hospitals, which are designed to free-up capacity in public hospitals, conforms with the existing legislation governing that scheme, normal tax...

Written Answers — Regulatory Authorities: Regulatory Authorities (19 Feb 2008)

Brian Cowen: The following table gives details of the operating budgets for all regulators and regulatory authorities under the aegis of the Department of Finance for 2006 and 2007 Regulatory Body Budget 2006 Budget 2007 â'¬ â'¬ Irish Financial Services Regulatory Authority 48,700,000 51,577,000 Commission for Public Service Appointments 984,000 1,059,000

Written Answers — Equity Stake: Equity Stake (19 Feb 2008)

Brian Cowen: In the time available it has not possible to collate all of the material requested by the Deputy. 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 — National Spatial Strategy: National Spatial Strategy (19 Feb 2008)

Brian Cowen: Following the Call for Proposals under the Gateways Innovation Fund (GIF), which has an allocation of €300m, proposals from all nine NSS gateways (Cork; Dublin; Dundalk; Galway; Letterkenny; Limerick/Shannon; Athlone/Tullamore/Mullingar; Sligo; and Waterford) were received by the closing date of 15th November 2007. The total funding sought by the Gateways under the GIF is about €720m and...

Written Answers — Child Care Services: Child Care Services (19 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 — Tax Code: Tax Code (20 Feb 2008)

Brian Cowen: I am advised by the Revenue Commissioners that where they are notified by a PAYE taxpayer that s/he has paid rent to a non-resident landlord, a reduction in tax credits is automatically created in order to collect the tax that has/should have been withheld by the tenant. This meets the tenant's liability in relation to the tax withheld. The Revenue Commissioners also advise that they are not...

Written Answers — Tax Collection: Tax Collection (20 Feb 2008)

Brian Cowen: I am informed by the Revenue Commissioners that the information available relates to the pre-budget price of the most popular price category of 20 filter tipped cigarettes. The Annual Budget tax increases, the amount of trade increases and the tax element of those trade increases are shown on the following table. Schedule of Budget Increases and Trade Increases since 1990 Budget Date Pre...

Written Answers — Freedom of Information: Freedom of Information (20 Feb 2008)

Brian Cowen: The information sought is provided in the table below. The number of FOI requests received by the Department of Finance is given for each year since 1998 as the Freedom of Information Act for Government Departments did not come into effect until 21 April 1998. Freedom of Information requests 1998-2007 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 Cumulative Total FOI requests 205...

Written Answers — Tax Code: Tax Code (20 Feb 2008)

Brian Cowen: I am informed by the Revenue Commissioners that individual payments from the salmon hardship scheme have two identifiable component parts and that one part is taxable while the other is not. The taxable component is that part of the payment which is based on a fisherman's catch and is taxable on recipients in the year of receipt. Accordingly, commercial fishermen should include this part of...

Written Answers — Tax Clearance Certificates: Tax Clearance Certificates (20 Feb 2008)

Brian Cowen: I propose to take Questions Nos. 177 and 178 together. Responsibility for the administration of the various tax clearance schemes is assigned in legislation to the Revenue Commissioners. I am advised by Revenue that there has been no change in the policy with regard to the automatic renewal of tax clearance certificates to either sole traders or limited companies. As part of Revenue's...

Written Answers — Tax Code: Tax Code (20 Feb 2008)

Brian Cowen: I am advised by the Revenue Commissioners that they endeavoured to process by 31 January 2008 all 2006 tax returns submitted on time, that is, those received by 31 October 2007, and to have tax returns submitted after that date processed as soon as possible thereafter. I am sure the Deputy will appreciate that a very high volume of returns are received by Revenue at that time of year. The...

Written Answers — Tax Code: Tax Code (20 Feb 2008)

Brian Cowen: I am advised by the Revenue Commissioners that Section 148 of the Residential Tenancies Act 2004 provides for the furnishing of PPSNs of individuals, and registered numbers of companies by Revenue to the Private Residential Tenancies Board (PRTB) in order to enable the provision of tenancy details from the Tenancies Board to Revenue. I am further advised that no central register is kept in...

Order of Business (21 Feb 2008)

Brian Cowen: It is proposed to take No. 9a, motion regarding presentation and circulation of revised Estimates 2008; No. 16, Immigration, Residence and Protection Bill 2008 — Second Stage (resumed); and No. 3, Student Support Bill 2008 — Order for Second Stage and Second Stage. It is proposed, notwithstanding anything in Standing Orders, that No. 9a shall be decided without debate and any division...

Order of Business (21 Feb 2008)

Brian Cowen: It is clear there is an onus on the Irish Aviation Authority and IMPACT to be creative on the issue and avoid an unnecessary dispute involving the travelling public or business next week. There is agreement on both sides that further personnel should be supplied in the future, but there is an exceptionally long time involved in the training of those personnel. On the basis that there is...

Order of Business (21 Feb 2008)

Brian Cowen: I said I would incorporate some, not all, of the recommendations.

Order of Business (21 Feb 2008)

Brian Cowen: I am not minded to accept them all and I will explain that when they come before the House. The proposed Committee Stage amendments have been drafted and, subject to the consideration of some minor points, should be finalised in the next few days. We met Parliamentary Counsel about the amendments last Friday and were given a draft to examine. The Bill as it stands amends only the Ethics...

Order of Business (21 Feb 2008)

Brian Cowen: I do not believe such a power should be given to the commission.

Order of Business (21 Feb 2008)

Brian Cowen: I am speaking on behalf of the Government.