Results 11,901-11,920 of 16,537 for speaker:Brian Lenihan Jnr

Written Answers — Tax Code: Tax Code (24 Nov 2009)

Brian Lenihan Jnr: Section 235 of the Taxes Consolidation Act (TCA) 1997 gives an income tax exemption to sporting bodies, which have been approved by the Revenue Commissioners on the basis that the body has been established for, and exists for the purpose of promoting athletic or amateur games or sports. The administration of the sports tax exemption is a matter for the Revenue Commissioners. I am advised by...

Written Answers — Disabled Drivers: Disabled Drivers (24 Nov 2009)

Brian Lenihan Jnr: I am advised by the Revenue Commissioners that a Letter of Authorisation issued to the person (details supplied) on 21 April 2009. This authorises the registration of a vehicle for use by a disabled person/passenger without payment of Vehicle Registration Tax. No claim for relief in respect of a vehicle purchased and converted for use by a disabled person or passenger has been received to...

Written Answers — Tax Code: Tax Code (24 Nov 2009)

Brian Lenihan Jnr: I have stated previously, it is my intention to widen, if possible, the tax base on which betting duty would be applied. Bets placed either online or over the phone are generally with out-of-State companies so applying betting duty is therefore problematic. My officials, in conjunction with the Office of the Attorney General, the Office of the Revenue Commissioners and the Department of...

Written Answers — Vehicle Registration Tax: Vehicle Registration Tax (24 Nov 2009)

Brian Lenihan Jnr: While my Department does not publish a separate new car sales forecast, it does form a view as to the likely trends in the car market as part of the overall economic and fiscal forecast. Similarly, Vehicle Registration Tax is forecast as a component of Excise Duty. On 5 December, my Department will publish the White Paper on Receipts and Expenditure which will contain pre-Budget estimates of...

Written Answers — Vehicle Registration Tax: Vehicle Registration Tax (24 Nov 2009)

Brian Lenihan Jnr: I am aware of the current challenges facing the motor industry, along with most other industries, arising from the impact of weak world economic activity. I recently announced, following discussions with the motor industry, the introduction of a new VAT Margin Scheme in respect of second-hand cars with effect from 1 January 2010. Under the Margin Scheme, dealers will account for VAT on their...

Order of Business (25 Nov 2009)

Brian Lenihan Jnr: This is political dynamics.

Estimates for Public Services 2009: Motion (25 Nov 2009)

Brian Lenihan Jnr: I move: That leave be given by the Dáil to introduce the following Supplementary Estimates for the service of the year ending on the 31st day of December, 2009:— Vote 19 — Justice, Equality and Law Reform (Supplementary Estimate). Vote 20 — Garda Síochána (Supplementary Estimate). Vote 22 — Courts Service (Supplementary Estimate). Vote 27 — Department of Community, Rural and...

Estimates for Public Services 2009: Referral to Select Committee (25 Nov 2009)

Brian Lenihan Jnr: I move: That, subject to leave being given to introduce the following Supplementary Estimates for the service of the year ending on 31st December, 2009, the Supplementary Estimates be referred to the following Select Committees pursuant to Standing Order 154(3) and paragraph (1)(a)(ii) of the Committees' Orders of Reference, which shall report back to the Dáil by no later than 8th December:...

Written Answers — Tax Collection: Tax Collection (26 Nov 2009)

Brian Lenihan Jnr: I am advised by the Revenue Commissioners that the following table sets out the number of claims and the monies paid to farmers in VAT refunds each year for the past five years. These figures relate to farmers who are not registered for VAT. Farmers who are registered for VAT account for their VAT transactions, including any refunds due to them through the normal VAT system. Year Number of...

Written Answers — Vehicle Registration Numbers: Vehicle Registration Numbers (26 Nov 2009)

Brian Lenihan Jnr: I am informed by the Revenue Commissioners that under the Finance Act 1992 they have responsibility for the legislation governing vehicle identification marks (registration plates) in the State. Section 131(6)(a) of that Act provides that the identifying mark (registration number) assigned to a vehicle, that has been registered in the State, must be displayed in the format prescribed by the...

Written Answers — Banking Sector Regulation: Banking Sector Regulation (26 Nov 2009)

Brian Lenihan Jnr: As the Deputy is aware, the report of the Covered Institutions Remuneration Committee (CIROC) was placed before the House on 13 March 2009. The Government considers the CIROC recommendations regarding remuneration of chief executives including bonuses, pensions, long term incentive plans, which includes stock options, are appropriate but that basic salary level should be capped at €500,000...

Written Answers — Banking Sector Regulation: Banking Sector Regulation (26 Nov 2009)

Brian Lenihan Jnr: The Deputy will be aware that I have intervened in the matter of the level of salary for the incoming managing director to ensure that it is in line with the CIROC recommendations and the Government's cap on basic salary of €500,000.

Written Answers — Banking Sector Regulation: Banking Sector Regulation (26 Nov 2009)

Brian Lenihan Jnr: The Exchequer is not paying the relevant director's fees to any person in respect of their service as a board director, even where the persons concerned are nominated by me.

Written Answers — Tax Collection: Tax Collection (26 Nov 2009)

Brian Lenihan Jnr: I am informed by the Revenue Commissioners that they are not in a position to provide a detailed reply on this matter within the timeframe for answering Parliamentary Questions. Accordingly, they will contact the Deputy directly on this issue at an early date.

Written Answers — Tax Code: Tax Code (26 Nov 2009)

Brian Lenihan Jnr: It is assumed that the Deputy is referring to the restriction of reliefs measure relating to higher income earners announced in Budget 2006, which came into operation from 1 January 2007. It is estimated by the Revenue Commissioners that reducing the existing threshold of €500,000, at which the full restriction applies, to the stated amounts, would result in the following full year yields...

Written Answers — Pension Provisions: Pension Provisions (26 Nov 2009)

Brian Lenihan Jnr: The position of women who resigned from the civil service on marriage as regards civil service pension entitlements is as follows. A woman appointed to the civil service from a competition advertised prior to 1 February 1974 who had at least 5 years' actual reckonable service prior to marriage, and who resigned from the civil service on or shortly before marriage, or within 2 years after the...

Written Answers — Financial Services Staff: Financial Services Staff (26 Nov 2009)

Brian Lenihan Jnr: This is a matter for the bank in the first instance. I am aware that a search was carried out using professional recruitment consultancy services, and that this search was extensive and international in nature.

Written Answers — Tax Collection: Tax Collection (26 Nov 2009)

Brian Lenihan Jnr: I am informed by the Revenue Commissioners that they are not in a position to provide a detailed reply on this matter within the timeframe for answering Parliamentary Questions. Accordingly, they will contact the Deputy directly on this issue at an early date.

Written Answers — Tax Code: Tax Code (26 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 — Tax Collection: Tax Collection (26 Nov 2009)

Brian Lenihan Jnr: I am advised by the Revenue Commissioners that in the particular circumstances concerned the individual is required to register for Income Tax. The individual concerned has been advised of this on three separate occasions by the Revenue Commissioners together with details on how to register. I am advised by the Revenue Commissioners that until he complies with this obligation it will not be...