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

Finance Bill 2005: Report Stage (Resumed) and Final Stage. (10 Mar 2005)

Brian Cowen: This amendment relates to section 473 of the Taxes Consolidation Act 1997 which grants relief for rent paid by individuals in respect of private rented accommodation. The level of rent qualifying for relief is dependent on a person's age and marital status. The Bill proposes to increase the limits on which rent relief can be claimed. For those under 55, the limit is increased from €1,270 to...

Finance Bill 2005: Report Stage (Resumed) and Final Stage. (10 Mar 2005)

Brian Cowen: I pointed out on Committee Stage that I would return to this amendment. I recall that acceptance of it would require that all medical examinations undertaken by employees and directors, other than proprietary directors or connected persons, and paid for by that company would not be subject to the provisions for benefit-in-kind introduced in the 2004 Finance Bill. The current position is that...

Finance Bill 2005: Report Stage (Resumed) and Final Stage. (10 Mar 2005)

Brian Cowen: Yes.

Finance Bill 2005: Report Stage (Resumed) and Final Stage. (10 Mar 2005)

Brian Cowen: I move amendment No. 20: In page 15, before line 1, to insert the following: "9.—Section 122 of the Principal Act is amended— (a) in subsection (1)— (i) by substituting the following for the definition of 'employee': '"employee", in relation to an employer, means an individual employed by the employer in an employment— (a) to which Chapter 3 of this Part applies, or (b) the profits or...

Finance Bill 2005: Report Stage (Resumed) and Final Stage. (10 Mar 2005)

Brian Cowen: The amendment proposes to exempt from tax all monthly travel passes for travel to and from work. To encourage the use of public transport, my predecessor, Charlie McCreevy, introduced legislation in 1999 to exempt from a charge to tax the resultant benefit-in-kind where an employer provides a free monthly or annual bus or rail pass for an employee. The bus or rail pass must be issued by CIE...

Finance Bill 2005: Report Stage (Resumed) and Final Stage. (10 Mar 2005)

Brian Cowen: The travel pass tax relief scheme was introduced on the basis that employers would incur its cost and employees would accept a reduction in salary to allow it to work and to show its transparency and enforceability. The scheme involves people using the public transport system rather than organising private transport. An application form for benefit-in-kind in respect of bus and train passes...

Finance Bill 2005: Report Stage (Resumed) and Final Stage. (10 Mar 2005)

Brian Cowen: Our record is second to none.

Finance Bill 2005: Report Stage (Resumed) and Final Stage. (10 Mar 2005)

Brian Cowen: We need to put in place a railway safety programme before we can improve rail services. There has been a history of under-investment in this country's railway system over the past 60 years. The railway safety programme that is necessary to facilitate improved rail services costs hundreds of millions of euro, although it is a good investment. The Luas system has been brought on stream...

Finance Bill 2005: Report Stage (Resumed) and Final Stage. (10 Mar 2005)

Brian Cowen: No, we need interurban road networks as well. It is not one or the other. We need to provide for all forms of public transport within realistic budgetary parameters. We need to make clear that we are sanctioning certain projects and then proceed to develop them. Everyone has a wish list and a vision of how things should develop, but we have to set priorities and recognise that there is a need...

Finance Bill 2005: Report Stage (Resumed) and Final Stage. (10 Mar 2005)

Brian Cowen: I am pleased we have reached the end of the debate and that finally there is something on which I can agree with Deputy Burton. Her sentiments are close to mine on the question of ensuring that we do not end up with an institutionalised setting for child rearing. Obviously crèches and child minding services have a role to play, but it is not an exclusive place. There is a need to examine...

Finance Bill 2005: Report Stage (Resumed) and Final Stage. (10 Mar 2005)

Brian Cowen: The Deputy referred to the difference in treatment of one earner or two earner families. The difference might be closer to five and seven, but that is beside the point. More often high child care costs apply to two income families rather than to one income families. Unless there is such a discrepancy, families would not have the ability to deal with these additional costs. That is not to draw...

Report on Long-Stay Care Charges: Motion. (10 Mar 2005)

Brian Cowen: The Deputy is not known as an example of succinctness himself.

Report on Long-Stay Care Charges: Motion. (10 Mar 2005)

Brian Cowen: Does the Deputy want the answer?

Report on Long-Stay Care Charges: Motion. (10 Mar 2005)

Brian Cowen: He was told he was filibustering when he was answering.

Written Answers — Rates on Commercial Properties: Rates on Commercial Properties (10 Mar 2005)

Brian Cowen: I have no plans to provide for special treatment of crèches under the Valuation Act. The Valuation Act 2001 maintained the long standing position that commercial facilities — including child care facilities such as playschools, pre-schools, crèches and Montessori schools — are liable for rates. Exceptions to this key principle would quickly be followed by demands for similar treatment...

Written Answers — Tax Code: Tax Code (22 Mar 2005)

Brian Cowen: Generally speaking, the tax system treats members of cohabiting couples as separate and unconnected individuals. Each partner is a separate entity for tax purposes and credits, and bands and reliefs cannot be transferred from one partner to the other. There are no special favourable tax arrangements for cohabiting couples with dependent children. The working group examining the treatment of...

Written Answers — Tax Code: Tax Code (22 Mar 2005)

Brian Cowen: I have no plans to introduce additional measures at this time. Any such decisions would be a matter for budget time, in any case.

Written Answers — Tax Code: Tax Code (22 Mar 2005)

Brian Cowen: I propose to take Questions Nos. 159, 160, 162 and 181, together. At a recent meeting of EU Finance Ministers on 17 February, there was a lunchtime discussion about exploring the possibility of introducing a tax on aviation fuel or a levy on airline tickets for the purpose of raising revenue for development aid. Opinions differed on the wisdom of such an approach. Following this discussion,...

Written Answers — Fiscal Policy: Fiscal Policy (22 Mar 2005)

Brian Cowen: As the Deputy may be aware, there are a number of tax incentives in place to encourage the use of public transport as follows. A scheme was introduced in the Finance Act 1999 which provides exemptions from benefit-in-kind taxation for employer-provided bus and rail passes. This has since been extended to cover travel on the Luas and, in this year's Finance Bill, I am proposing to extend it to...

Written Answers — Departmental Transport: Departmental Transport (22 Mar 2005)

Brian Cowen: I propose to take Questions Nos. 163 and 172 together. The total payments in 2004 from my Department's Vote in relation to mileage expenses and bus and rail tickets are as follows: payment for car mileage expenses in 2004 was €108,832.62 and the total mileage relating to this amount was 107,721 miles; payment to cover rail and bus ticket expenses in 2004 was €5,877.98.