Results 11,801-11,820 of 16,537 for speaker:Brian Lenihan Jnr

Written Answers — Tax Collection: Tax Collection (19 Nov 2009)

Brian Lenihan Jnr: The Finance Accounts, which are the audited Financial Statements of the Exchequer, are published on an annual basis. Included in the accounts are Exchequer tax receipts by tax-head. Set out in the following table are Income Tax receipts in millions of euros for each of the years in question. Income Tax Receipts (€m) 1982 1,853 1987 3,445 1989 3,594 1992 4,334 1994 5,158 1997 6,625...

Written Answers — Tax Collection: Tax Collection (19 Nov 2009)

Brian Lenihan Jnr: The question of whether farmers are entitled to claim credit for, or a repayment of, VAT charged to them on the purchase of the Heatime, which allows for more accurate heat detection in cows, depends on whether or not the farmer is registered for VAT. Farmers who are registered for VAT are accountable persons for VAT in respect of all their taxable activities and would be entitled to claim...

Written Answers — Casino and Gaming Industry: Casino and Gaming Industry (19 Nov 2009)

Brian Lenihan Jnr: With regard to the legal status of casinos, I have been informed by my colleague the Minister for Justice, Equality and Law Reform, that under Irish law, gaming is illegal, except where it is specifically permitted under the 1956 Gaming and Lotteries Act 1956, as amended. Certain gaming activities are prohibited, including what could be described as casino gaming, i.e. games where by reason...

Written Answers — Banking Sector Regulation: Banking Sector Regulation (19 Nov 2009)

Brian Lenihan Jnr: As the Deputy may be aware, as a condition of EU State aid approval for the provision of €4bn in capital to Anglo Irish Bank, the bank is not permitted to engage in new lending except to existing customers for existing projects. Capital was provided to Anglo to protect the economy from the wider losses that would have occurred in the event of a failure of the bank, to protect the deposit...

Written Answers — Departmental Staff: Departmental Staff (19 Nov 2009)

Brian Lenihan Jnr: The payment of expenses to civil servants in respect of costs incurred in connection with their official duties, including officials in the Office of the Revenue Commissioners, is provided for in Circulars issued by my Department. The rates payable in respect of expenses incurred in Ireland were reduced with effect from 5 March 2009 in line with a Government decision and are set out in...

Written Answers — Tax Code: Tax Code (19 Nov 2009)

Brian Lenihan Jnr: The position is that the guardian's payment, whether contributory or non-contributory, is taxable. However, such a payment is not treated for tax purposes as income of the guardian but rather as income of the child in respect of whom it is paid. As regards the extent, if any, to which taxation actually arises in a given case, this depends on the nature and level of income of a child and the...

Written Answers — National Statistics: National Statistics (19 Nov 2009)

Brian Lenihan Jnr: I am informed by the Revenue Commissioners that the latest relevant sector-based information available on employees taxed under the PAYE system is derived from income tax returns filed for the income tax year 2007 and represents about 96% of all returns expected at the time the data were compiled for analytical purposes. On this basis the numbers of PAYE and public sector employees in the...

Written Answers — Tax Code: Tax Code (19 Nov 2009)

Brian Lenihan Jnr: Under the provisions of the Tax Acts, a person in receipt of rental income is assessed to income tax on the net amount of the rents received (i.e. the gross rents less allowable expenses incurred in earning those rents). In computing the net amount of the rents received, only those deductions that are specified in section 97(2) of the Taxes Consolidation Act 1997 are allowable. The main...

Written Answers — Illicit Trade in Tobacco: Illicit Trade in Tobacco (19 Nov 2009)

Brian Lenihan Jnr: I am advised by the Revenue Commissioners that the risk posed by the smuggling of illegal tobacco products at Sligo Port and in the counties of Sligo/Leitrim is continuously assessed. The development of information and intelligence is critical to the detection of such activity, and enforcement action is selective and targeted, based on the analysis and evaluation of seizure trends, various...

Written Answers — Public Sector Staff: Public Sector Staff (19 Nov 2009)

Brian Lenihan Jnr: The monitoring and management of vacancies in any Public Service organisation employing Civil or Public Servants is a matter for the Government Department under whose aegis the organisation operates. The moratorium applies to the filling of posts by recruitment and promotion and does not preclude in any way the reallocation or reorganisation of work or staff according to needs or, with my...

Written Answers — Departmental Staff: Departmental Staff (19 Nov 2009)

Brian Lenihan Jnr: The number of staff employed in each Government Department at the end of 2007, 2008 and at the end of October 2009 is set out in tabular form below. Non Industrial Civil Servants 2007 2008 2009 Dec Dec Oct Department 36,619.65 37,421.35 36,387.87 AGRICULTURE, FISHERIES & FOOD 4,294.08 4,203.94 3,938.34 ARTS, SPORT & TOURISM 171.30 174.43 149.70 ATTORNEY GENERAL 128.68 127.89...

Written Answers — Departmental Staff: Departmental Staff (19 Nov 2009)

Brian Lenihan Jnr: The information requested by the Deputy is set out in tabular form below. In summary, the information reported to my Department by mid-November indicates that some 818 civil servants have had their applications approved for the incentivised scheme for early retirement (ISER). These Civil Service numbers are based on returns from all Departments and Offices. In the wider public service, some...

Written Answers — Tax Code: Tax Code (19 Nov 2009)

Brian Lenihan Jnr: The position is that income tax relief is available in respect of nursing home fees under the heading of health expenses, in accordance with section 469 of the Taxes Consolidated Act 1997. From 1 January 2007, relief is available for expenditure incurred on health expenses by an individual in respect of him/herself or on behalf of any other individual. For all years up to and including...

Written Answers — Tax Code: Tax Code (19 Nov 2009)

Brian Lenihan Jnr: The position is that income tax relief for contributions paid to permanent health benefit schemes is allowable in accordance with section 471 of the Taxes Consolidated Act 1997. This section provides relief for premiums paid to a permanent health benefit scheme approved by the Revenue Commissioners which provides for periodic payments to an individual in the event of loss or diminution of...

Written Answers — Tax Code: Tax Code (19 Nov 2009)

Brian Lenihan Jnr: The position is that section 470A of the Taxes Consolidation Act 1997 provides for tax relief, similar to that currently available for medical insurance, in respect of premiums on qualifying insurance policies designed to provide cover, in whole or in part, for future care needs of individuals who are unable to perform at least two activities of daily living or are suffering from severe...

Written Answers — Tax Code: Tax Code (19 Nov 2009)

Brian Lenihan Jnr: The position is that section 465 of the Taxes Consolidation Act 1997 provides for a tax credit of €3,660 for the tax year 2009 where the claimant has living with him or her any child who, at any time during the relevant tax year to which the claim refers - (a) is under the age of 18 years and is permanently incapacitated by reason of mental or physical infirmity, or (b) if over the age of...

Written Answers — Tax Code: Tax Code (19 Nov 2009)

Brian Lenihan Jnr: Section 467 of the Taxes Consolidation Act 1997, provides for a tax deduction at an individual's highest rate of tax in respect of the costs incurred by that individual of employing another person (including a person whose services are provided by or through an agency) to take care of him/herself, a spouse or a relative who, throughout the relevant tax year, is totally incapacitated by reason...

Written Answers — Tax Code: Tax Code (19 Nov 2009)

Brian Lenihan Jnr: The position is that section 466 of the Taxes Consolidation Act 1997 enables an individual to claim the dependent relative tax credit, currently €80 for a tax year if, in that tax year, the claimant maintains at his/her own expense: (a) a relative of the claimant or of the claimant's spouse, who is incapacitated by old age or infirmity from maintaining himself/herself; or (b) the widowed...

Written Answers — Tax Code: Tax Code (19 Nov 2009)

Brian Lenihan Jnr: The position is that, under the provisions of section 468 of the Taxes Consolidated Act 1997, an individual is entitled to the blind person's tax credit for a tax year during which he or she is blind. An individual may also claim a similar tax credit in respect of his or her spouse where the spouse is blind and the couple is jointly assessed to income tax for the relevant tax year in respect...

Written Answers — Tax Code: Tax Code (19 Nov 2009)

Brian Lenihan Jnr: The tax concessions available under the Disabled Drivers and Disabled Passengers (Tax Concessions) Scheme for a qualifying person are as follows. For a disabled driver, the relief (from VRT and VAT) is a maximum of €9,525, with excise relief on up to 600 gallons (2728 litres) of fuel per annum. For a disabled passenger the relief (from VRT and VAT) is a maximum of €15,875, with excise...