Results 8,461-8,480 of 19,445 for speaker:Brian Cowen

Written Answers — Insurance Industry: Insurance Industry (17 Apr 2008)

Brian Cowen: I understand that the issue the Deputy is referring to relates to what is known as the secondary market for life insurance policies. I have been informed by the Financial Regulator that this market is minimal in Ireland, by comparison with the US and the UK, for example. The type of policy that is most likely to be sold on is a life assurance investment policy. This type of policy is...

Written Answers — Tax Code: Tax Code (17 Apr 2008)

Brian Cowen: Stamp Duty on cheques has existed for many years and when electronic means of money transfers were subsequently introduced, Stamp Duty was gradually extended to these products to ensure that the Stamp Duty from cheques was not eroded. In Budget 2008, I introduced a 50% cut in the Stamp Duty on Debit cards, reducing the charge for €10 to €5. A similar cut was introduced for combined Debit...

Written Answers — Equal Opportunities Employment: Equal Opportunities Employment (17 Apr 2008)

Brian Cowen: There are no cases of women forced to retire from the Civil Service on marriage pre-1973 and who were reinstated in the Civil Service as widows between January 2004 and June 2006. Section 11 of the Civil Service Regulation Act, 1956, as amended by the Civil Service (Employment of Married Women) Act, 1973, provided for the reinstatement to their former positions of women who resigned from the...

Written Answers — Tax Code: Tax Code (17 Apr 2008)

Brian Cowen: Section 110 of the Finance Act 2007 made provision for a charge to stamp duty where license agreements and other such arrangements are used when land is purchased for development without conveyance or transfer. The provision ensured that these arrangements will incur a Stamp Duty charge where a landowner receives a payment amounting to 25% or more of the market value or consideration...

Written Answers — Tax Yield: Tax Yield (17 Apr 2008)

Brian Cowen: At the end of March there was an Exchequer deficit of EUR354 million. For the year as a whole an exchequer deficit of EUR4,866 million was forecast in the budget. In looking at the performance of taxes, of particular note is the good performance of income tax, which is up 5 per cent compared to the same period last year. This is a good indication of the resilience of the Irish economy and...

Written Answers — Tax Code: Tax Code (17 Apr 2008)

Brian Cowen: I propose to take Questions Nos. 113 and 114 together. I am advised by the Revenue Commissioners that they have, with effect from 18 March 2008, implemented revised arrangements regarding the recovery of penalties in tax settlements involving deceased persons. Where the taxpayer dies before a settlement has been agreed with Revenue, Revenue will not seek recovery of any penalty element from...

Written Answers — Tax Code: Tax Code (17 Apr 2008)

Brian Cowen: In Finance Act 2008, I introduced a new tax initiative to encourage the use of energy efficient equipment by companies for their business. This accelerated capital allowance incentive will allow companies to claim the full cost of specified energy efficient equipment against their profits in the year of purchase. Expenditure must be above a certain minimum amount for each class of technology...

Written Answers — Consultancy Contracts: Consultancy Contracts (17 Apr 2008)

Brian Cowen: The following table sets out the information the Deputy is seeking in respect of payments made to consultants by my Department. Name Purpose Firm or Individual Paid in 2007 Basis Rate (P/D etc.) Report Has it been published? When will it be published? € Hay Group (Ireland) Ltd. Public Service Benchmarking Body (PSBB) surveys of public service and private sector companies Firm...

Written Answers — Tax Code: Tax Code (17 Apr 2008)

Brian Cowen: The Finance Act 2007 introduced a new scheme that allows senior citizens to operate DIRT-free accounts. The scheme is available to individuals or their spouses who are aged 65 years of age, or over whose total annual income is no more than the relevant income tax exemption limit — for 2008 this is €20,000 for a single or widowed person and €40,000 for a married couple. A joint account...

Written Answers — EU Directives: EU Directives (17 Apr 2008)

Brian Cowen: I propose to take Questions Nos. 120 to 122, inclusive, together. The issue of Deposit Guarantee Schemes (DGS) has received extensive consideration and examination over recent times at EU level. The Commission carried out a first review in 2006 of the Deposit Guarantee Schemes Directive (Directive 94/19/EC). The subsequent Commission Communication on that review acknowledged that Member...

Written Answers — Customs Service: Customs Service (17 Apr 2008)

Brian Cowen: I am informed by the Revenue Commissioners that, in addition to the assistance provided by the Naval Service, they have a 23 metre cutter, the RCC Suirbhéir, with full sea-going capability. This vessel is used to patrol the Irish coastline and is also used in targeted operations where it operates in conjunction with shore-based resources. The cutter has not been withdrawn from duties along...

Written Answers — Customs Service: Customs Service (17 Apr 2008)

Brian Cowen: I propose to take Questions Nos. 124 to 129, inclusive, together. I am advised by the Revenue Commissioners that there is a full time dog detector unit based in Sligo which covers the areas mentioned. Dog detector units are also located in Shannon and Dublin which can be called upon if required. The Commissioners are satisfied that the dog detector unit located in Sligo is sufficient to...

Written Answers — Tax Code: Tax Code (17 Apr 2008)

Brian Cowen: I am advised by the Revenue Commissioners that for the purposes of both Gift and Inheritance Tax, the relationship between the person who provided the gift or inheritance (i.e. the disponer) and the person who received the gift or inheritance (i.e. the beneficiary), determines the maximum tax-free threshold — known as the "Group threshold". Three Group thresholds were introduced on 1...

Written Answers — Departmental Staff: Departmental Staff (17 Apr 2008)

Brian Cowen: The general instructions covering refund of fees, study leave and examination leave for civil servants are set out in Circular 23/07. The circular sets out the arrangements to facilitate Departments/Offices in building appropriate skill and expertise levels and in supporting officers' efforts in the area of self-development and life-long learning. The support provided for further study is...

Immigration, Residence and Protection Bill 2008: Financial Resolution (22 Apr 2008)

Brian Cowen: I move: That provision be made in the Act giving effect to this Resolution for the charging in accordance with the Act of certain fees, being fees for the issue of visas; for dealing with visa review applications; for consents to enter the State at a place other than an approved port; for the issue, renewal and modification on application of the conditions of residence permissions; for the...

Twenty-eighth Amendment of the Constitution Bill 2008: Second Stage (Resumed) (22 Apr 2008)

Brian Cowen: I am pleased to have the opportunity to speak on this debate on the Twenty-eighth Amendment of the Constitution Bill. On the last point raised by Deputy Burton, I would not expect her to be completely au fait with Fianna Fáil's activity and the 50 meetings that have been held in recent weeks or that will be held in the weeks to come. These meetings, which are being held in all parts of...

Written Answers — Departmental Expenditure: Departmental Expenditure (22 Apr 2008)

Brian Cowen: My Department was responsible for managing the M.Sc (Management) Public Sector Programme for senior managers in the civil service delivered by the University of Dublin, Trinity College, in association with the Irish Management Institute. The programme, launched in 1993, was run over two years and modular in content. It was specifically designed to enhance the capacity and capability of senior...

Written Answers — Auctioneers' Licences: Auctioneers' Licences (22 Apr 2008)

Brian Cowen: I am informed by the Revenue Commissioners that the number of auctioneers and house agents awarded licences by them for each of the past five years is as follows: Type 2003 2004 2005 2006 2007 Auctioneer 1,776 1,928 2,183 2,517 2,711 House Agent 6 9 18 11 13

Written Answers — Pub Licences: Pub Licences (22 Apr 2008)

Brian Cowen: I am informed by the Revenue Commissioners that details of the number of pub licences issued nationally in the years 2004, 2005, 2006 and 2007 and the number of pub licences in Dublin 15 for the same years are set out in the following Table: Table: Pub licences issued 2004-2007 2004 2005 2006 2007 No. issued nationally 9,964 9,237 9,555 9,418 No. issued in Dublin 15 17 19 20 20 I should...

Written Answers — Pub Licences: Pub Licences (22 Apr 2008)

Brian Cowen: I am informed by the Revenue Commissioners that (i) the number of off licences issued nationally for each of the years 2004, 2005, 2006, and 2007 for spirits, beer and wine (and the duty received) is: 2004 2005 2006 2007 Spirit off licence 983(€247,000) 1,070(€271,250) 1,170 (€295,750) 1,342 (€339,750) Beer off licence 990(€248,500) 1,073 (€272,000) 1,170 (€295,750) 1,431...