Results 8,221-8,240 of 19,445 for speaker:Brian Cowen

Order of Business (6 Mar 2008)

Brian Cowen: It is on Committee Stage but we are waiting for a date for the committee to take it.

Order of Business (6 Mar 2008)

Brian Cowen: If it is a priority matter for the committee, it will be taken as soon as practicable. I will ask that the Deputy's message be conveyed.

Order of Business (6 Mar 2008)

Brian Cowen: I understand that should be dealt with this year.

Order of Business (6 Mar 2008)

Brian Cowen: I cannot anticipate any change coming before the House until the Government makes a decision — if it wishes to make a decision.

Order of Business (6 Mar 2008)

Brian Cowen: I cannot give any such commitment.

Order of Business (6 Mar 2008)

Brian Cowen: The employment rights compliance Bill is listed to be published in this session, which technically means the beginning of the next session.

Order of Business (6 Mar 2008)

Brian Cowen: It is not something I am aware of.

Order of Business (6 Mar 2008)

Brian Cowen: I will communicate with him.

Estimates for Public Services 2008: Motion (6 Mar 2008)

Brian Cowen: I move: That leave be given by the Dáil to introduce the following Supplementary Estimate for the service of the year ending on the 31st day of December, 2008:— Vote 28 — Foreign Affairs (Supplementary Estimate).

Estimates for Public Services 2008: Referral to Select Committee (6 Mar 2008)

Brian Cowen: I move: That, subject to leave being given to introduce the following Supplementary Estimate for the service of the year ending on 31st December, 2008, the Supplementary Estimate be referred to the Select Committee on Foreign Affairs pursuant to Standing Order 154(3) and paragraph (1)(a)(ii) of the Committee's Orders of Reference, which shall report back to the Dáil by no later than 12th...

Finance Bill 2008: Report Stage (Resumed) and Final Stages (6 Mar 2008)

Brian Cowen: I oppose that.

Finance Bill 2008: Report Stage (Resumed) and Final Stages (6 Mar 2008)

Brian Cowen: My reply to the Deputy is that there would appear to have been unapproved schemes going on without the knowledge of Revenue. There are approved schemes, if employers want to incentivise employees, various employee share ownership trusts, ESOTs, for instance, save-as-you-earn share option and approved share option schemes, which enable this practice to be carried out on an approved basis. I...

Finance Bill 2008: Report Stage (Resumed) and Final Stages (6 Mar 2008)

Brian Cowen: It is the view of the Revenue Commissioners that it is only in the event of a complaint arising in respect of capital gains tax that it will deal with the matter on its merits. We are dealing with the requirement covering income tax, as set out in the court opinion. This change is as a result of a reasoned opinion and infringement notice from the European Commission in respect of income tax...

Finance Bill 2008: Report Stage (Resumed) and Final Stages (6 Mar 2008)

Brian Cowen: The view of the Revenue Commissioners is that a complaint should be dealt with on its merits when it arises. Obviously, they see merit in contesting such a complaint.

Finance Bill 2008: Report Stage (Resumed) and Final Stages (6 Mar 2008)

Brian Cowen: Were it the case that circumstances developed as the Deputy suggests, the Revenue Commissioners might take a different view. On the advice of the Revenue Commissioners, I have outlined the response to the Commission's opinion. The Revenue Commissioners are of the view that, if and when a matter arises, it will be dealt with on its merits. I have outlined the position as matters stand and...

Finance Bill 2008: Report Stage (Resumed) and Final Stages (6 Mar 2008)

Brian Cowen: I have not heard the case suggesting that I should widen the scope of section 18, as suggested by the Deputy. It is up to the Commission to make a case to change Irish tax law, and that is the advice I have received. On the specific question as to whether I tested the implications beyond the scope of the amendment I received, the answer is that I did not.

Finance Bill 2008: Report Stage (Resumed) and Final Stages (6 Mar 2008)

Brian Cowen: I apologise if that is how the Deputy feels. It was not my intention——

Finance Bill 2008: Report Stage (Resumed) and Final Stages (6 Mar 2008)

Brian Cowen: I move amendment No. 20: In page 29, between lines 5 and 6, to insert the following: 22.—(1) Section 201 of the Principal Act is amended by inserting the following subsection after subsection (1)— "(1A) (a) In this subsection— 'eligible employee' means an employee, being a person who is being made redundant, who, in relation to a full-time employment, has completed at least 2 years...

Finance Bill 2008: Report Stage (Resumed) and Final Stages (6 Mar 2008)

Brian Cowen: The Deputy's amendment seeks to confine the provisions of section 1041 of the Taxes Consolidation Act 1997 to commercial property only. Section 1041 applies to all rental income and other lease income received by a non-resident in respect of property located in the State. The section ensures that such income is taxed by requiring the tenant to deduct tax at the standard rate from the gross...

Finance Bill 2008: Report Stage (Resumed) and Final Stages (6 Mar 2008)

Brian Cowen: I move amendment No. 24: In page 33, between lines 30 and 31, to insert the following: 25.—(1) The Principal Act is amended— (a) in section 268— (i) in subsection (1)— (I) by deleting "or" where it last occurs in paragraph (k) and by substituting "centre, or" for "centre," in paragraph (l), and (II) by inserting the following after paragraph (l): "(m) for the purposes of a trade which...