Results 9,761-9,780 of 16,537 for speaker:Brian Lenihan Jnr

Written Answers — Tax Code: Tax Code (12 May 2009)

Brian Lenihan Jnr: I have been informed by the Revenue Commissioners that no claim for 2008 has been received for the person referred to in this case. All previous year repayment claims received have been dealt with. If the person wishes to make a claim for 2008, he or she may do so by forwarding the relevant details to: Office of the Revenue Commissioners, Government Offices, Spa Rd, Tralee, County Kerry.

Written Answers — Tax Code: Tax Code (12 May 2009)

Brian Lenihan Jnr: When Stamp Duty relief for first-time purchasers was introduced in Finance (No. 2) Act 2000, the relief was also extended to spouses who, as a result of a judicial separation or divorce, left the family home to the other spouse and did not have an interest in any other property. Also, a person whose marriage is the subject of a decree of divorce, judicial separation, nullity or a deed of...

Written Answers — Public Sector Recruitment: Public Sector Recruitment (12 May 2009)

Brian Lenihan Jnr: The National Asset Management Agency (NAMA) will be established on a statutory basis, under the aegis of the National Treasury Management Agency (NTMA). In accordance with section 7 of the National Treasury Management Agency Act 1990, the recruitment of staff, and terms and conditions of employment, are a matter for the NTMA and will not be subject to public service recruitment restrictions....

Written Answers — Tax Code: Tax Code (12 May 2009)

Brian Lenihan Jnr: I am informed by the Revenue Commissioners that a scheme of capital allowances in respect of expenditure incurred on the refurbishment or construction of a nursing home that is registered under section 4 of the Health (Nursing Homes) Act 1990, has been in place since December 1997. Under the scheme, qualifying expenditure can be written off against a person's tax liability at the rate of 15%...

Written Answers — Tax Code: Tax Code (12 May 2009)

Brian Lenihan Jnr: As I outlined in the recent Budget, with effect from 1 May 2009, mortgage interest relief is being limited so that the interest payable on a qualifying home loan qualifies for tax relief for the first seven years only of the life of that loan. A qualifying home loan is a loan used for the purchase, repair, development or improvement of an individual's principal private residence. The...

Written Answers — Tax Code: Tax Code (12 May 2009)

Brian Lenihan Jnr: I have been informed by the Revenue Commissioners that a claim for a tax refund in respect of child maintenance has not been received from the person in question. A claim may be made by forwarding the relevant details to: Office of the Revenue Commissioners, PAYE Mail Centre, P O Box 63, Ennis, County Clare. A claim has been received in respect of One Parent Family credit and is currently...

Written Answers — Tax Collection: Tax Collection (12 May 2009)

Brian Lenihan Jnr: Figures of the net receipt of tax revenue from 1999 to 2008 under the headings requested by the Deputy are as set in the following table to the extent that figures are available or appropriate. Net Receipts of Tax Revenue 1999 to 2008 under specific headings 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 Taxhead â'¬m â'¬m â'¬m â'¬m â'¬m â'¬m â'¬m â'¬m â'¬m â'¬m ...

Written Answers — Tax Code: Tax Code (12 May 2009)

Brian Lenihan Jnr: The National Childcare Investment Programme is a matter in the first instance for my colleague the Minister for Health and Children. The Valuation Act 2001, which came into effect on 2 May 2002, provides that all buildings used or developed for any purpose including constructions affixed thereto are rateable unless expressly exempted under Schedule 4 of the Act. Such exempt buildings would...

Written Answers — Consultancy Contracts: Consultancy Contracts (12 May 2009)

Brian Lenihan Jnr: Neither my Department nor the offices under its aegis (The Office of the Revenue Commissioners; The Office of Public Works; The State Laboratory; The Valuation Office; The Public Appointments Service; and The Office of the Commission for Pubic Service Appointments) employed consultants or lobbyists to act on their behalf outside the State in the past five years. I am also informed by The...

Written Answers — Tax Code: Tax Code (12 May 2009)

Brian Lenihan Jnr: The supplementary budget announced that a Margin Scheme for second-hand cars was being introduced, with effect from 1 July 2009, whereby dealers would be taxed for VAT purposes on their margin in regard to second-hand cars they acquire and resold after that date. The margin is the difference between the price the dealer purchased and resold the second-hand car for. In conjunction with the...

Written Answers — Tax Code: Tax Code (12 May 2009)

Brian Lenihan Jnr: I am informed by the Revenue Commissioners that, in relation to the details supplied, the matter is the subject of an appeal to the Appeal Commissioners. This being the case, the question of the tax treatment of the moneys released from a pension fund is, in this instance, a matter for the Appeal Commissioners.

Written Answers — Pension Provisions: Pension Provisions (12 May 2009)

Brian Lenihan Jnr: The Minister for Communications, Energy and Natural Resources has primary responsibility for matters relating to RTÉ, including its pension schemes. However I have a role because of my responsibility for public service pension policy and for public service expenditure generally. Under the terms of the Broadcasting Authority Act 1960 (as amended) RTÉ pension schemes and arrangements are...

Written Answers — Financial Services Regulation: Financial Services Regulation (12 May 2009)

Brian Lenihan Jnr: The Deputy's question refers to the redemption fee applied by mortgage providers in circumstances that a customer seeks to break a fixed rate mortgage. Mortgage lenders in Ireland generally seek to recover costs of funds when a borrower with a fixed rate mortgage agreement seeks to terminate the agreement some time before the term agreed. On 26 March 2009, I undertook, in this House, to...

Written Answers — Company Takeovers: Company Takeovers (12 May 2009)

Brian Lenihan Jnr: I propose to take Questions Nos. 153 and 154 together. I have not had any discussions with the company the Deputy refers to. The Deputy will appreciate that a balance must be achieved by Government between influencing credit institutions through the bank guarantee scheme and other financial support initiatives while at the same time being seen to have a hands-off approach to the day to day...

Written Answers — Legislative Programme: Legislative Programme (12 May 2009)

Brian Lenihan Jnr: The information requested by the Deputy is contained in the following table. Bills passed in period 2004 to 2009 year to date. Year Legislation Was the bill drafted and passed in order to give effect to a directive from the European Union 2004 Finance Act No* 2004 Appropriation Act No 2004 Central Bank and Financial Services Authority Act No 2004 Council of Europe Development Bank Act...

Written Answers — Tax Code: Tax Code (12 May 2009)

Brian Lenihan Jnr: I propose to take Questions Nos. 156 and 157 together. Under statutory pension schemes and pension schemes approved by the Revenue Commissioners there is no liability to income tax in respect of retirement gratuities or lump sums paid to members of such schemes on retirement. Provided the individuals referred to in the questions are members of such schemes and the lump sum payments comply...

Written Answers — Banking Sector: Banking Sector (12 May 2009)

Brian Lenihan Jnr: As part of the banks recapitalisation scheme Allied Irish Bank and Bank of Ireland have committed to a range of measures to maintain a flow of credit to small businesses. These include a €100m environmental and clean energy innovation fund which is being established by each bank. One of the banks has already made some loans from its environmental and clean energy innovation fund. The other...

Written Answers — Tax Code: Tax Code (12 May 2009)

Brian Lenihan Jnr: Sections 1017 to 1019 inclusive of the Taxes Consolidation Act 1997 deal with the joint assessment of married couples for a year of assessment. Persons assessed to tax under these provisions are entitled to the married person's tax credit (currently, €3,660). These provisions only apply to married couples. All other persons are assessed to tax as single persons in accordance with section...

Written Answers — Public Service Recruitment: Public Service Recruitment (12 May 2009)

Brian Lenihan Jnr: On the 27 March 2009, a letter issued from my Department to all Departments and Offices informing them that, on foot of a Government decision in this regard, no public service post, however arising, may be filled by recruitment, promotion or payment of an allowance for the performance of duties at a higher grade and any limited exceptions to this principle would require my prior sanction; and...

Written Answers — Tax Code: Tax Code (12 May 2009)

Brian Lenihan Jnr: The position in relation to Child Benefit is as set out in my Supplementary Budget on 7 April 2009. The Government does not believe that it is fair to pay the same level of benefit irrespective of the level of income of the recipient. In times of scarce resources the Government believes support should be targeted at those most in need. My Department, together with the Department of Social and...