Results 12,281-12,300 of 16,537 for speaker:Brian Lenihan Jnr

Written Answers — Decentralisation Programme: Decentralisation Programme (19 Jan 2010)

Brian Lenihan Jnr: My Department does not hold details on the status of individual applications made through the Central Applications Facility (CAF). Responsibility for the implementation of the projects included in the decentralisation programme is a matter for the individual organisations concerned and these would be best placed to advise in relation to the status of applications made in respect of their...

Written Answers — Public Procurement: Public Procurement (19 Jan 2010)

Brian Lenihan Jnr: The National Public Procurement Operations Unit (NPPOU) has begun the process of implementing green procurement principles by having a systemised referral of all procurement projects to a working group consisting of the Department of the Environment, Heritage and Local Government, Department of Communications Energy and National Resources and the Department of Enterprise, Trade and...

Written Answers — Tax Code: Tax Code (19 Jan 2010)

Brian Lenihan Jnr: The position is that neither income levy nor employee PRSI are allowable deductions in arriving at an individual's taxable income for income tax purposes. However, the public sector pension-related deduction is an allowable deduction in arriving at an individual's taxable income for income tax purposes.

Written Answers — Tax Code: Tax Code (19 Jan 2010)

Brian Lenihan Jnr: Budget 2009 and last April's Supplementary Budget introduced measures designed to yield around €3.8 billion in additional revenue in 2009. This was a considerable figure, particularly in the context of falling economic growth. A third set of increases in the tax burden over such a short period would have a negative impact on enterprise and on growth prospects in general for 2010. As I...

Written Answers — Public Sector Expenditure: Public Sector Expenditure (19 Jan 2010)

Brian Lenihan Jnr: I propose to take Questions Nos. 230 and 232 together. The Government has set out a multi-annual framework to restore sustainability to the public finances and to reduce the General Government Deficit to below 3% of GDP by end-2014. Over the course of 2008 and 2009 the Government has already taken significant action on curbing expenditure and raising revenue. Budget 2010 represented a...

Written Answers — Public Sector Expenditure: Public Sector Expenditure (19 Jan 2010)

Brian Lenihan Jnr: I take it that the State bill referred to is gross Voted current spending. The Public Service pay bill is estimated at €18,675 million in gross terms for 2010, or 34% of gross Voted current spending. Social Welfare expenditure, net of pay, is estimated at €20,879 million or 38% gross Voted current spending.

Written Answers — Tax Code: Tax Code (19 Jan 2010)

Brian Lenihan Jnr: Section 19 of the Finance Act 1994 (now section 236 of the Taxes Consolidation Act 1997) allows a company to make a loan of an art object, being a work of art or a scientific collection, to an employee or a director, without that individual suffering an income tax charge on the loan as a benefit in kind or as a distribution. The art object must be on display and available for viewing by...

Written Answers — Public Relations Contracts: Public Relations Contracts (19 Jan 2010)

Brian Lenihan Jnr: Anglo Irish Bank is run on an arms length commercial basis by the Board of Anglo. Consequently, matters which relate to the normal commercial business of the bank, including public relations and other business services contracted by the bank, are a matter for the Board of Anglo. Information on the bank's contracts and contracting processes are commercially sensitive and it would therefore not...

Written Answers — Tax Code: Tax Code (19 Jan 2010)

Brian Lenihan Jnr: I propose to take Question Nos. 236 and 280 together. I am informed by the Revenue Commissioners that since the introduction of the air travel tax on 30 March 2009, it has yielded a total of €84.4 million in 2009. The expected yield for the full year in 2010 is approximately €125 million. It should be recognised that tourists are only subject to the tax on their return journey. The...

Written Answers — Tax Collection: Tax Collection (19 Jan 2010)

Brian Lenihan Jnr: I am advised by the Revenue Commissioners that the numbers of income earners with income between €26,000 and €27,480, estimated by reference to the income tax year 2009, is of the order of 60,500. The amount of health levy payable by these income earners in respect of 2009 is estimated to be about €47 million; a breakdown on a geographical basis is not available. The figures are...

Written Answers — Tax Code: Tax Code (19 Jan 2010)

Brian Lenihan Jnr: Section 848A of the Taxes Consolidation Act 1997 provides for a scheme of tax relief for donations to eligible charities and other approved bodies. The precise arrangements for allowing tax relief on donations varies depending on whether the donor is a PAYE taxpayer, a person subject to self-assessment or a company. For PAYE-only taxpayers, the relief is given on a "grossed-up" basis to the...

Written Answers — Public Sector Schemes: Public Sector Schemes (19 Jan 2010)

Brian Lenihan Jnr: As the Deputy will be aware the Special Civil Service Incentive Career Break Scheme was introduced as a once-off measure that was included in the Supplementary Budget on 7 April 2009. Following implementation on 30 April the measure was extended to staff in the different areas of the public service, including the local government sector and the HSE. The closing date for participation in...

Written Answers — Excise Duty: Excise Duty (19 Jan 2010)

Brian Lenihan Jnr: The Deputy will be aware that some difficult choices had to be made in framing recent Budgets. The Government has over the past 18 months made very significant budgetary adjustments including those announced on 9 December last. Those reductions had to be made in many areas, including reductions in Social Welfare expenditure, cuts in public service pay rates and the deferral, reduction or...

Written Answers — Departmental Staff: Departmental Staff (19 Jan 2010)

Brian Lenihan Jnr: I am advised by the Revenue Commissioners that, historically, there were several departmental grade structures in Revenue which have, through a series of collective agreements in accordance with the C&A scheme, been integrated into the general service. Some departmental grades were still in existence in January 1998 but for the purpose of this reply, the nearest general service grade...

Written Answers — Departmental Staff: Departmental Staff (19 Jan 2010)

Brian Lenihan Jnr: The following table contains the information sought by the Deputy in relation to the Public Appointments Service (PAS). Public Appointments Service Grade Title 01/01/1998* 01/01/2007 31/12/2009 WTE WTE WTE Secretary General 0 0 0 Deputy Secretary 0 0 0 Assistant Secretary 1 1 1 Principal (Higher) 1 1 1 Principal 1 2 1 Assistant Principal (Higher) 2 2 2 Assistant Principal...

Written Answers — Tax Code: Tax Code (19 Jan 2010)

Brian Lenihan Jnr: I assume that the Deputy is referring to individual pension contributions, the tax relief on which is allowed at the taxpayer's marginal tax rate, that is, at the standard or higher rate of income tax as appropriate in each case. A breakdown of the cost of tax relief on employee contributions to occupational pension schemes is not available by income tax rate, as tax returns by employers to...

Written Answers — Tax Code: Tax Code (19 Jan 2010)

Brian Lenihan Jnr: I assume the Deputy is referring to a taxpayer on PAYE and paying the full rate of PRSI. On that basis, the effective average tax rates for the annual earnings as requested are set out as follows: Single Person Income Effective Average Tax Rate â'¬15,000 0.0% â'¬25,000 10.3% â'¬35,000 18.8% â'¬45,000 25.3% â'¬55,000 30.0% â'¬75,000 35.6% â'¬100,000 39.2% Married...

Written Answers — Tax Code: Tax Code (19 Jan 2010)

Brian Lenihan Jnr: As part of my recent Budget I announced a "domicile levy", full details of which will be announced in the Finance Bill. The levy of €200,000 will apply to Irish-domiciled individuals whose worldwide income exceeds €1 million and whose Irish-located capital is greater than €5 million. Although all taxes and potential taxation measures are constantly reviewed in the context of the Budget...

Written Answers — Tax Code: Tax Code (19 Jan 2010)

Brian Lenihan Jnr: As stated in my reply to Parliamentary Question No 81 of 17 December 2009, the position is that a married one income couple benefit from a standard rate band of €45,400 which is €9,000 higher than the band for a single person. They also have the benefit of the married person's credit in the amount of €3,660, which is double the single person's credit. Where the stay-at-home spouse in...

Written Answers — Tax Code: Tax Code (19 Jan 2010)

Brian Lenihan Jnr: A tax credit of 25% of the incremental expenditure incurred by a company in an accounting period on Research and Development (R&D) activities can be offset against a company's corporation tax liability. Finance (No.2) Act 2008 contained a number of very significant enhancements to the R&D tax credit scheme including: an option to carry-back unused tax credits for set-off against a company's...