Results 8,181-8,200 of 19,445 for speaker:Brian Cowen

Finance Bill 2008: Report Stage (Resumed) (5 Mar 2008)

Brian Cowen: Child care policy must be kept under review all the time. I am simply making the point that there are many initiatives and that additional places are being provided. The question of affordability arises in this regard. Fair dues to the Minister of State, Deputy Brendan Smith, for being prepared, after a very good consultation process, to work with others and give them a timeframe in which...

Finance Bill 2008: Report Stage (Resumed) (5 Mar 2008)

Brian Cowen: With the permission of the Ceann Comhairle, amendments Nos. 14 and 20 are being discussed together. The Deputy's amendment as tabled on Committee Stage highlighted the issue of whether the cost of retraining provided by an employer as part of a redundancy package was taxable. I indicated to the Select Committee on Finance and the Public Service that I would consider the issue before Report...

Finance Bill 2008: Report Stage (Resumed) (5 Mar 2008)

Brian Cowen: I tabled the amendment in response to the issue raised. I am not in a position to change it now on Report Stage — I have just introduced it and would like to see it enacted. There is a requirement to encourage those who avail of the training offer to be in a position to return to the workforce. The course is required to be completed within six months of the employee being made redundant,...

Finance Bill 2008: Report Stage (Resumed) (5 Mar 2008)

Brian Cowen: They should take the €5,000 and use it later when the course becomes available.

Finance Bill 2008: Report Stage (Resumed) (5 Mar 2008)

Brian Cowen: The person does not take the €5,000 training fee. He or she takes it as part of his or her redundancy package. Within the redundancy packages one person might receive €25,000 and another, €20,000 plus €5,000.

Finance Bill 2008: Report Stage (Resumed) (5 Mar 2008)

Brian Cowen: They would all receive the same amount.

Finance Bill 2008: Report Stage (Resumed) (5 Mar 2008)

Brian Cowen: Let us enact the provision, as I believe it will meet the need identified. Other situations are being raised which are legitimate. Other avenues can be pursued in enabling people to get on those courses. They will not just be dependent on this sum of €5,000. Some may take that opportunity because they see something that is available immediately and they can go after it. If they do not...

Finance Bill 2008: Report Stage (Resumed) (5 Mar 2008)

Brian Cowen: Everything is under review all the time. I review issues regularly.

Finance Bill 2008: Report Stage (Resumed) (5 Mar 2008)

Brian Cowen: I have made the point about Ministers for Social and Family Affairs and Ministers for Finance.

Finance Bill 2008: Report Stage (Resumed) (5 Mar 2008)

Brian Cowen: Fair enough but the Deputy will know that the succinctness of my reply is not disrespectful to the weight of the issues he has raised. We intend to respond by developing longer term policies to deal with these challenges in the wake of the consultation process to which he referred. However, I cannot accept the Deputy's amendment on its own.

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

Brian Cowen: Section 664 of the Taxes Consolidation Act 1997, provides for a scheme of relief for certain income from leasing of farmland. Broadly speaking, if a farmer who is aged 40 years or more or who is permanently incapacitated, leases out farm land for a period of at least 5 years, some or all of the rent received from that land will be exempt from income tax. The amount of exemption varies...

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

Brian Cowen: I have been advised by the Revenue Commissioners that a certificate of tax credits and standard rate cut-off point issued to the taxpayer on 21 February 2008. This included all credits claimed by the taxpayer. PAYE balancing statements for the years 2006 and 2007 were sent to the taxpayer on 8 October 2007 and 20 February 2008 respectively. All credits claimed by the taxpayer for these...

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

Brian Cowen: I have been informed by the Revenue Commissioners that the following tax implications arise where a parent or others assist a first time buyer to buy a house. Stamp Duty A child is not precluded from claiming first time buyer relief where a parent acts as co-mortgagor in relation to the purchase by the child of a house. The parent is treated as effectively acting in the role of guarantor...

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

Brian Cowen: The position with regard to the taxation of the Salmon Hardship Fund is that individual payments under the 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...

Written Answers — Tax Collection: Tax Collection (5 Mar 2008)

Brian Cowen: I have been advised by the Revenue Commissioners that a PAYE balancing statement for 2007 issued to the taxpayer on 4 February 2008, together with a refund of €176.18. Following receipt of the information now supplied, contact was made with the taxpayer's former employer who confirmed that incorrect information was shown on form P45 issued on termination of the taxpayer's employment. The...

Written Answers — Theatre Licences: Theatre Licences (5 Mar 2008)

Brian Cowen: I am informed by the Revenue Commissioners that the number and location of Theatre Licences granted, or were in existence, in the years 2003 to 2007 and for 2008 to date are as follows: Region District 2003 2004 2005 2006 2007 2008 BMW Donegal 2 2 3 3 3 4 Leitrim 0 0 0 1 1 0 Sligo 1 1 1 1 1 2 Longford 0 0 0 0 0 0 Galway 4 4 4 4 4 6 Roscommon 0 0 0 1 1 2 Mayo 0 0 0 0 0 0 ...

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

Brian Cowen: The position is 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 on the nature of the good or service and not on the status of the consumer. In this instance, there is no...

Order of Business (6 Mar 2008)

Brian Cowen: It is proposed to take No. 6, motion re the proposed approval by Dáil Éireann of a proposal that section 17A of the Diseases of Animals Act 1966 shall continue in force for the period ending on 8 March 2009 — back from committee; No. 6a, motion re leave to introduce Supplementary Estimate — Vote 28; No. 6b, motion re referral of Supplementary Estimate — Vote 28 — to select...

Order of Business (6 Mar 2008)

Brian Cowen: On the matter before the House, the Department of Foreign Affairs is seeking Dáil approval for a technical Supplementary Estimate to allow expenditure under subhead O of Vote 28, that is, in respect of the EU reform treaty, as Deputy Kenny said. Subhead O involves a new service under Vote 28 and, as such, Dáil approval is required before expenditure is incurred. A sum of €5.8 million...

Order of Business (6 Mar 2008)

Brian Cowen: My understanding of the role of the commission is, as on previous occasions, to give an objective assessment of the arguments for and against in order that the people will understand the content of the treaty and the arguments in favour of adopting it. In compliance with court judgments, it will give a balanced view.