Results 8,281-8,300 of 19,445 for speaker:Brian Cowen

Written Answers — Tax Code: Tax Code (13 Mar 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. 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. Accordingly, there is no provision in EU law that would permit the...

Written Answers — Tax Code: Tax Code (13 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 31 January 2008, which incorporated tax credits amounting to €5,490 per annum and standard rate band of €39,400 per annum. However, the taxpayer's income from the Department of Social and Family Affairs had not previously been declared to the Revenue...

Written Answers — Tax Yield: Tax Yield (13 Mar 2008)

Brian Cowen: In response to previous similar Parliamentary Questions answered on 4 December 2007 estimated data for the years 2002-2006 was supplied by the Revenue Commissioners. The information furnished on tax returns does not generally require the yield relating to a county to be identified and as such certain assumptions had to be made in supplying the information. As regards data for 2007, I am...

Written Answers — Public Transport: Public Transport (13 Mar 2008)

Brian Cowen: As I said at the time of the launch of Transport 21, the unprecedented levels of investment envisaged under that investment framework depend on our continued prudent management of the public finances and compliance with the Stability and Growth Pact. Therefore the level of borrowing that is appropriate will be determined by Government in light of the range of economic and budgetary...

Written Answers — Public Transport: Public Transport (13 Mar 2008)

Brian Cowen: As part of our normal duties of Government, I and my Cabinet colleagues regularly discuss and monitor Government expenditure across all of our key sectors, including transport. This is part of providing strong and prudent management of the public finances. Transport 21 is an unprecedented and ambitious programme for investing over €34 billion in projects that will transform our national...

Written Answers — Legislation on Gambling: Legislation on Gambling (2 Apr 2008)

Brian Cowen: Section 23 (1) of the Betting Act, 1931 prohibits licensed bookmakers from engaging in a betting transaction with a person under the age of eighteen years whether such person is acting on their own behalf or as an agent for another person. This law is applicable to race tracks and betting shops. The Totalisator Act, 1929 provides that the Minister for Finance can grant licences to set up,...

Written Answers — Tax Code: Tax Code (2 Apr 2008)

Brian Cowen: There is no proposal by the European Commission to further harmonise VAT in relation to petrol or diesel. There is a proposal for a Council Directive amending the Energy Tax Directive regarding tax treatment of motor fuel for commercial purposes and the co-ordination of taxation of unleaded petrol and gas oil used as motor fuel. This proposal, published in March 2007, is aimed at tackling...

Written Answers — Pension Provisions: Pension Provisions (2 Apr 2008)

Brian Cowen: I would like to start by clarifying that neither I, nor my Department are party to the discussions which take place within RTE on pension matters. Furthermore, neither I nor my Department would be aware of, or make any input to such discussions, which are between the Company as employer and its staff. The Minister for Communications, Energy and Natural Resources is responsible in the first...

Written Answers — Tax Code: Tax Code (2 Apr 2008)

Brian Cowen: I am advised by the Revenue Commissioners that in order for tax relief on contributions to a Personal Retirement Savings Account (PRSA) to be given in a previous tax year a claim by the taxpayer must be made on or before the relevant return filing date for that previous tax year. This claim may be made without the immediate production of the relevant certificate from the PRSA provider. In...

Written Answers — Tax Code: Tax Code (2 Apr 2008)

Brian Cowen: Since the £5 travel tax was abolished in Budget 2000 there have been no Irish Government taxes levied on flights into, out of or within Ireland. I understand that the National Consumer Agency is currently pursuing the issue of airline-generated charges and other such fees directly with a number of airline companies.

Written Answers — PAYE Sector: PAYE Sector (2 Apr 2008)

Brian Cowen: I am advised by the Revenue Commissioners that the information requested, estimated by reference to the income tax year 2008, is as follows: All PAYE income earners Income Tax Year 2008 Gross Income Numbers €0 – €9,999 346,500 €0 – €19,999 687,600 €0 – €29,999 1,038,700 €0 – €35,400 1,210,800 €0 – €37,999 1,284,500 €0 – €39,999 1,338,100 €0 –...

Written Answers — Tax Code: Tax Code (2 Apr 2008)

Brian Cowen: I am advised by the Revenue Commissioners that a repayment in respect of the named person has been processed and a cheque was issued on 19 March 2008.

Written Answers — Vehicle Registration Offices: Vehicle Registration Offices (2 Apr 2008)

Brian Cowen: I am informed by the Revenue Commissioners that as part of its modernisation programme, Revenue has invested heavily in the provision of internet-based services. The Revenue On-Line Service (ROS) has been widely acknowledged as a major success both from a technological and customer service point ofview. Revenue adds to the range of services available on ROS on an ongoing basis and during...

Written Answers — Departmental Expenditure: Departmental Expenditure (2 Apr 2008)

Brian Cowen: In the context of the negotiations to restore the Northern Ireland Executive, in March 2007, the Irish Government agreed to make available €580 million as part of a joint investment initiative with the British Government to stimulate long-term sustainable economic growth in Northern Ireland. Our contribution will be focused towards the building of a dual carriageway standard road from the...

Written Answers — Tax Code: Tax Code (2 Apr 2008)

Brian Cowen: I propose to take Questions Nos. 180 and 183 together. I am advised by the Revenue Commissioners that a person receiving a repayment of PAYE or Corporation Tax has the option of having it paid by cheque or direct to their bankaccount. In the case of VAT, repayments to registered traders are made direct to bank accounts and repayments to persons who are not registered for VAT are made by...

Written Answers — Tax Code: Tax Code (2 Apr 2008)

Brian Cowen: Section 50 of the Finance Act 1999 provided for a scheme of tax relief for rented residential accommodation for third level students. The relief provided for a deduction of 100% of the construction, conversion or refurbishment expenditure, which may be off-set against all Irish rental income, whether derived from the premises in question or from other lettings. The purpose of the relief was...

Written Answers — Tax Code: Tax Code (2 Apr 2008)

Brian Cowen: In relation to the tax incentives currently available for wind turbine energy, the Business Expansion Scheme (BES) provides an incentive, in the form of tax relief, for individuals to invest in companies which carry on qualifying activities, services and trades, including the trade of manufacturing. The generation of electricity, including electricity generated by wind turbines, is a...

Written Answers — Disabled Drivers: Disabled Drivers (2 Apr 2008)

Brian Cowen: The initial application for a Primary Medical Certificate under the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994, is made to the Senior Medical Officer of the relevant local Health Service Executive administrative area. If the Primary Medical Certificate has been refused in this case, the named person may appeal the refusal to the Medical Board of Appeal,...

Written Answers — Capital Appraisal Guidelines: Capital Appraisal Guidelines (2 Apr 2008)

Brian Cowen: Under the Guidelines for the Appraisal and Management of Capital Expenditure Proposals in the Public Sector all capital investment costing more than €30m should be subject to detailed Cost-Benefit Analysis (CBA). The current CBA best practice guidelines outline that external costs and benefits such as carbon dioxide emissions should be included where they are a significant project outcome...

Written Answers — Theatre Licences: Theatre Licences (2 Apr 2008)

Brian Cowen: I am informed by the Revenue Commissioners that Theatre Licences continue to be issued by Revenue offices throughout the country. The number of such licences granted, or were in existence, in each of the past three years are as follows (normally Theatre Licences run from 1 October to the following 30 September): 2006 2007 2008 (to date) Dublin 36 35 57 Rest of Country 40 41 44 Each...