Results 12,301-12,320 of 16,537 for speaker:Brian Lenihan Jnr

Written Answers — Pension Provisions: Pension Provisions (19 Jan 2010)

Brian Lenihan Jnr: I propose to take Questions Nos. 249 and 301 together. The definition of a public servant in the legislation governing the pension levy and the pay reductions is the same. Therefore, in general the reductions in pay under the Financial Emergency Measures in the Public Interest (No. 2) Act 2009 will apply to employees who are paying the pension related deduction. However, there are a small...

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

Brian Lenihan Jnr: I am informed by the Revenue Commissioners there is no register or list of so called 'tax exiles' and there is nothing in Irish tax law that makes reference to 'tax exile' status. The taxation of individuals in the State is in line with that prevailing in most other OECD jurisdictions, that is to say (a) individuals who are resident in the State for tax purposes (based on the number of days...

Written Answers — Revenue Investigations: Revenue Investigations (19 Jan 2010)

Brian Lenihan Jnr: I am advised by the Revenue Commissioners that where a person, who does not wish their identity to be disclosed, passes information to them, it is their policy to protect the identity of that person. However there may be circumstances where disclosure would be ordered by a judge, for example, if the information triggers a criminal investigation and a prosecution, it may be a matter for the...

Written Answers — Pension Provisions: Pension Provisions (19 Jan 2010)

Brian Lenihan Jnr: Section 22 of the Social Welfare and Pensions Act 2009 provides for a Pensions Insolvency Payment Scheme (PIPS) for the making of payments to or in respect of the relevant pensioners of participating pension schemes. I have recently signed the statutory instrument giving effect to PIPS from 1 February 2010 for a pilot period of three years. From that date, it is open to any pension scheme...

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

Brian Lenihan Jnr: I want to draw to the Deputy's attention that, in relation to the reduction in excise duty on alcohol products announced in my Budget Statement of 9 December 2009, no excise duty relief was provided in respect of alcohol products released prior to 10 December 2009. I am advised by the Revenue Commissioners that the communication regarding the excise duty drawback relief, was unauthorised and...

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

Brian Lenihan Jnr: I confirm that the scheme for the payment of performance awards in the local authorities has been terminated.

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

Brian Lenihan Jnr: The VAT Margin Scheme was introduced on 1 January 2010 in respect of second-hand means of transport and agricultural machinery. Under the Margin Scheme, dealers will account for VAT on their profit margin, that is, on the difference between the cost of acquiring the means of transport and agricultural machinery and its reselling price. This will apply to all second-hand means of transport...

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

Brian Lenihan Jnr: I propose to take Questions Nos. 259 and 266 together. The remunerations packages of Assistant Secretaries and Deputy Secretaries in the civil service and related grades in other parts of the public service included a scheme of performance-related pay which gave an average payment of 10% of salary. The related grades in other areas of the public service include groups at comparable levels in...

Written Answers — Foreign Conflicts: Foreign Conflicts (19 Jan 2010)

Brian Lenihan Jnr: As the Deputy will be aware, in September 2009, in response to the parliamentary questions mentioned, the Tánaiste explained that it was not possible to state with any certainty the reasons a preferential duty was not claimed in respect of particular imports. Accordingly it is not possible to give the assurance that the Deputy seeks. However, it may be helpful for the Deputy to note that, I...

Written Answers — Pension Provisions: Pension Provisions (19 Jan 2010)

Brian Lenihan Jnr: Section 22 of the Social Welfare and Pensions Act 2009 provides for a Pensions Insolvency Payment Scheme (PIPS) for the making of payments to or in respect of the relevant pensioners of participating pension schemes. The Act does not provide for the inclusion or exclusion of any particular pension scheme in PIPS. I have recently signed the statutory instrument giving effect to PIPS from 1...

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

Brian Lenihan Jnr: The general policy is that public servants should not receive additional remuneration for undertaking other duties in the public service, such as acting as chairpersons or directors of State-sponsored bodies or serving on commissions or other such bodies. The principle, usually referred to as the "one person one salary" principle, or OPOS, was first enunciated by the review body on higher...

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

Brian Lenihan Jnr: As the Deputy is aware the report of the special group on public numbers and expenditure programmes outlined a wide range of proposals across all Departments, a number of which can only be achieved through restructuring over a number of years. The implementation of the proposals for my Department and the Offices under its aegis is ongoing, and initial progress has been made in this regard in...

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

Brian Lenihan Jnr: The introduction of referenda on the Constitution is a matter for the Government. In its report late last year, the review body on higher remuneration in the public sector concluded that the Constitution precluded them from recommending a reduction in judicial pay. Had they not been so precluded, they would have considered a downward adjustment. For the same reason the pension levy was not...

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

Brian Lenihan Jnr: Section 440 Taxes Consolidation Act 1997 provides for a surcharge of 20% on any investment and rental income of a close company which is not distributed within 18 months of the end of the accounting period in which that income was earned. Broadly, a close company is a company under the control of five or fewer participators (including associates), or of participators who are directors. Most...

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

Brian Lenihan Jnr: I am informed by the Revenue Commissioners that the relevant instrument for stamping was lodged by the solicitors acting for the person concerned on 29 June 2009, together with the appropriate payment of Stamp Duty. To date, the Revenue Commissioners have not received an application for a refund of the duty paid. If the person concerned wishes to claim a refund he should apply in writing to...

Written Answers — Banking Sector Investigations: Banking Sector Investigations (19 Jan 2010)

Brian Lenihan Jnr: As the Deputy will be aware, several regulatory bodies are carrying out investigations of behaviour at Anglo Irish Bank including in particular, the Office of the Director of Corporate Enforcement, the Garda Fraud Office and the Financial Regulator. While the agencies involved are independent in carrying out their functions, I understand that the investigations are proceeding satisfactorily...

Written Answers — National Debt: National Debt (19 Jan 2010)

Brian Lenihan Jnr: I propose to take Questions Nos. 271 and 272 together. The National Treasury Management Agency (NTMA) has advised that at end-2009 the national debt stood at €75.2 billion. Some €71.5 billion was outstanding in medium and long-term liabilities and €9.3 billion in retail saving scheme products. These amounts included a carryover of more than €5 billion in long-term funding available...

Written Answers — Union Subscriptions: Union Subscriptions (19 Jan 2010)

Brian Lenihan Jnr: It is the practice to deduct union subscriptions from certain staff associations. The general instructions covering deducting union subscriptions from civil servants pay are set out in circular 38/1977. In 1977, the Minister for the Public Service accepted an agreed recommendation made by general council under the conciliation and arbitration scheme for the Civil Service. This recommendation...

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

Brian Lenihan Jnr: Schedule E flat rate expenses of non consultant hospital doctors are only available to non consultant hospital doctors employed in that capacity and paying tax under Schedule E (and within the scope of PAYE), in respect of expenses wholly, exclusively and necessarily incurred in the performance of the duties of the individual's employment. It is not possible to provide a more detailed answer...

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

Brian Lenihan Jnr: I want to take this opportunity to re-confirm that the reductions in excise duty apply to stock taken out of bond on or after 10 December 2009, and that no compensation will be given by the Exchequer to traders in respect of stock purchased before 10 December 2009. The Deputy will be aware that some difficult choices had to be made in framing recent budgets. The Government has over the past...