Results 841-860 of 19,445 for speaker:Brian Cowen

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

Brian Cowen: Any body of persons may apply for charitable tax exemption under tax law and this may be granted by the Revenue Commissioners where the applicant body fulfils the criteria in either one or more of the following activities: the relief of poverty; the advancement of religion; the advancement of education; or certain other works of a charitable nature beneficial to the community. In addition,...

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

Brian Cowen: I am advised by the Revenue Commissioners that they have repaid VRT and VAT on the vehicle in question and VAT on the adaptations carried out to the vehicle in accordance with the Disabled Drivers and the Disabled Passengers (Tax Concessions) Regulations 1994. The repayment cheque issued on 16 November 2004.

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

Brian Cowen: The position is that fishermen who are registered for VAT are entitled to claim a refund for all VAT charged to them in respect of equipment used for their business. Fishermen who are not registered for VAT are entitled to claim back VAT charged to them as follows: under section 29, remission or repayment of tax on fishing vessels and equipment, of the 1979 VAT regulations; VAT charged on the...

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

Brian Cowen: The notice under section 13 of the Official Languages Act 2003 by my Department, inviting representations in relation to the preparation of the draft scheme under section 11 of the Act from any interested parties, was placed in three national daily newspapers on 12 November 2004. It was also placed in Lá and Foinse, and put on the Department's website. The cost of placing the notice in the...

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

Brian Cowen: In my earlier reply to the Deputy on 2 February 2005, as advised by the Revenue Commissioners, I stated that accurate data in relation to the country of origin of imported used vehicles are not available. However, I am informed by the Revenue Commissioners that the information on country of origin is entered by customers on VRT form 4 at the time of registration on a voluntary basis but may...

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

Brian Cowen: I am informed by the Revenue Commissioners that the position in relation to travel tickets is that where an employer provides an employee with an annual or monthly bus or train pass, the cost of such a pass is not taxable. In addition, where an employee foregoes salary, and such salary foregone is used by the employee to purchase an annual or monthly bus or train pass, then the salary...

Written Answers — Public Service Staff: Public Service Staff (22 Mar 2005)

Brian Cowen: In December 2002, in order to control public service numbers, the Government decided to cap numbers at the existing authorised level and to reduce numbers by 5,000 across all sectors by the end of 2005. Numbers in the local authorities are to be reduced by 1,000 over that period. I am satisfied with the progress being made in regard to the reduction in public service numbers since the...

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

Brian Cowen: I am informed by the Revenue Commissioners that applicants seeking the exemption of certain earnings of writers, composers and artists prior to 6 September 2004 were not requested to declare their nationality. A newly designed claim form containing a question on nationality must be completed by all applicants who seek the exemption on or after 6 September 2004. As the information provided in...

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

Brian Cowen: I am advised by the Revenue Commissioners that the person in question ceased employment on 28 February 2005 but did not submit a claim for repayment due to unemployment to this office. The necessary details have now been received from the person in question and from the taxpayer's former employer. A repayment due to unemployment was processed on 15 March 2005. A cheque for the amount due...

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

Brian Cowen: The Valuation Office has no function in levying rates. Rating authorities alone exercise this function. All lands developed for any purpose, which include buildings, are rateable as relevant property under Schedule 3, section 1(b) of the Valuation Act 2001. Excluded from this are all relevant properties which are specified in Schedule 4. Farm buildings are excluded under Schedule 4. Farm...

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

Brian Cowen: I am advised by the Revenue Commissioners that payments made to a sub-contractor by a principal contractor in the construction, forestry and meat processing industries are subject to a 35% relevant contracts tax deducted at source, unless the sub-contractor is a current holder of a certificate of authorisation entitling him to receive payments without deduction of tax. A certificate of...

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

Brian Cowen: The level of fees payable to the non-executive chairpersons and members of statutory boards of State bodies was determined by the Government in May 2001. Fees are divided into four categories depending on the size and complexity of the body. Category one: chairperson, €19,046.07; director, €12,697.38. Category two: chairperson, €15,236.86; director, €10,157.90. Category three:...

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

Brian Cowen: The Revenue Commissioners are unable to provide any information regarding the tax affairs of an individual, other than when the Deputy asks the question on behalf of the person concerned. The tax affairs of individuals are confidential between them and the Revenue Commissioners. As it appears the question has been asked without the consent of the person mentioned, the Revenue Commissioners...

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

Brian Cowen: The information requested is being compiled by my Department and will be forwarded directly to the Deputy.

Written Answers — Special Savings Incentive Scheme: Special Savings Incentive Scheme (22 Mar 2005)

Brian Cowen: The special savings incentive accounts scheme commenced in May 2001 and entry to the scheme closed in April 2002. The scheme is a five-year savings scheme in which the Exchequer tops up, by way of a tax credit, subscriptions by an individual to his or her SSIA. The accounts mature at the end of the five-year period and, provided the individual saver complies with certain conditions laid down...

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

Brian Cowen: Any changes in taxation are considered in the context of the annual budgetary process. I did not increase VRT, VAT or excise rates on petrol or diesel in the budget for 2005. Motor tax is under the remit of the Minister for the Environment, Heritage and Local Government. In respect of comparisons with other EU countries, taxation is a matter for individual member States. For example, while...

Written Answers — National Lottery: National Lottery (23 Mar 2005)

Brian Cowen: It is not the policy of An Post National Lottery Company to release sales figures for its games at a county or other disaggregated level. However, for most general purposes, it is possible to statistically estimate sales in any county by reference to proportional population in that county. Total national lottery ticket sales in 2003 were €559 million, and in 2004 were €578 million.

Written Answers — Ministerial Staff: Ministerial Staff (23 Mar 2005)

Brian Cowen: I propose to take Questions Nos. 169 and 172 together. By Government order, SI No. 665 of 19 October 2004, Mr. Gerry Steadman has been appointed as my special adviser. Section 11(2)(a) and (b) of the Public Service Management Act 1997 sets out the roles, functions and accountability of special advisers, which include the provision of advice to me on a range of issues, contributing to the...

Written Answers — EU Cohesion Policy: EU Cohesion Policy (23 Mar 2005)

Brian Cowen: I am aware of the declaration of intent by the Dublin-Merseyside regions regarding their desire to establish a programme of mutually beneficial co-operation, and particularly in the context of European Union financing for structural actions during the 2007-13 period. The Minister of State at the Department of Finance, Deputy Parlon, has already met the Dublin Regional Authority to discuss...

Written Answers — Ministerial Responsibilities: Ministerial Responsibilities (23 Mar 2005)

Brian Cowen: All members of the Government are Ministers having charge of a Department, and are responsible for the performance of functions that are assigned to the Department, pursuant to the Ministers and Secretaries Acts 1924 to 1995. This is confirmed in section 3 of the Public Service Management Act 1997. As I said in a written reply to Parliamentary Question No. 184 on 9 March 2005, there is also a...