Results 12,321-12,340 of 16,537 for speaker:Brian Lenihan Jnr

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

Brian Lenihan Jnr: I am advised by the Revenue Commissioner that businesses that are registered for VAT are generally entitled to claim input credit for VAT charged to them on goods and services used in the course of their taxable activities, except where entitlement to input credit is expressly disallowed by legislation. Section 12(3) of the Value Added Tax Act 1972, as amended, provides for the disallowance...

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

Brian Lenihan Jnr: The position is that section 114 of the Taxes Consolidation Act 1997 provides for an income tax deduction in respect of expenses incurred wholly, exclusively and necessarily by an individual in the performance of the duties of his or her office or employment. As regards the Schedule E flat rate expenses of journalists, these are only available to journalists employed in that capacity and...

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

Brian Lenihan Jnr: The Minister for Finance has responsibility for the administration of Civil Service pensions and for pensions paid from the Central Fund. In these categories, to date a voluntary surrender of all or some of their pensions has been made by seven retired persons, comprising civil servants and retired former office holders who are no longer members of the Oireachtas or members of the European...

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

Brian Lenihan Jnr: The income levy is collected by the Revenue Commissioners as a component of income tax. I am informed by the Revenue Commissioners that approximately €1.1 billion was collected from the income levy in 2009. In budget 2010, it was forecast that income tax receipts of €11,530 million would be collected in 2010. It is expected that the yield from the income levy will be of the order of...

Written Answers — Grant Payments: Grant Payments (19 Jan 2010)

Brian Lenihan Jnr: I understand that the Department of Environment, Heritage and Local Government does not operate a home relocation scheme to assist households who wish to relocate in the aftermath of a flooding event. I have no plans to introduce such a grant. However, in recognition of the problems faced by people in many areas of the country due to the recent flooding, the Government allocated an initial...

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

Brian Lenihan Jnr: The VAT rating of goods and services is subject to the requirements of EU VAT law with which Irish VAT law must comply. Under the VAT Directive Member States may only apply the reduced VAT rate to those goods and services which are listed under Annex III of the VAT Directive. While Annex III provides for the reduced rate of VAT to be applied to children's car seats, it does not provide for...

Written Answers — Registerable Interests: Registerable Interests (19 Jan 2010)

Brian Lenihan Jnr: As the Deputy may be aware, under the Ethics Acts, gifts, hospitality, etc given to office holders which are valued at over €650 must be included in the annual statement of registerable interests to the Standards in Public Office Commission. The legislation does not require any declarations in respect of gifts, hospitality, etc under €650. The information returned to the Standards in...

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

Brian Lenihan Jnr: I am advised by the Revenue Commissioners that Sligo Revenue Office wrote to the Deputy on 11 January 2010 advising him that: a) a balancing statement for the year 2008 had issued to the person in question on 20 May 2009; and b) the Sligo Office had spoken to the person in question, also on 11 January 2010, asking him to forward a Form P60 for 2009 in respect of his employment with the...

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

Brian Lenihan Jnr: In light of the budgetary constraints at this time and affordability issues, I have decided to defer proceeding with permanent accommodation in Claremorris for the Office of Public Works. This location, along with other deferred locations, will be considered as part of the overall review of the programme in 2011.

Written Answers — Customs Service: Customs Service (19 Jan 2010)

Brian Lenihan Jnr: A second x-ray scanner was delivered to the Revenue Commissioners in November 2009 and entered service following testing in December. In early January the new scanner was involved in the detection of the attempted illegal importation of some eight million cigarettes worth an estimated €3.1 million.

Written Answers — Revenue Cutter Service: Revenue Cutter Service (19 Jan 2010)

Brian Lenihan Jnr: I am advised by the Revenue Commissioners that they currently have two cutters in service, RCC Suirbheir (brought into service in 2004) and RCC Faire (brought into service in 2009). Both vessels are involved on an ongoing basis in the patrol and monitoring of the State's maritime jurisdiction and adjacent waters. These patrol/monitoring activities are aimed at the prevention, detection,...

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

Brian Lenihan Jnr: This is a matter in the first instance for the Office of the Revenue Commissioners. However, I am informed by the Revenue Commissioners that in a limited number of cases, approximately 2,500 mortgage holders, who were entitled to continued mortgage interest relief in 2010, did not receive the recent payment due for January. This arose because of an error in the information provided by the...

Written Answers — Customs Service: Customs Service (19 Jan 2010)

Brian Lenihan Jnr: I am advised by the Revenue Commissioners that the Table below sets out the number of customs checks at the airports/aerodromes that have flights into and out of the State, on a scheduled or an on-going basis. The type of customs checks vary significantly depending on the type and origin of traffic and the level of risk in each case. Some other aerodromes do have occasional flights into or...

Written Answers — Capital Projects: Capital Projects (19 Jan 2010)

Brian Lenihan Jnr: Funding for individual projects is a matter for the relevant Government Departments, and the Deputy should forward queries about any such projects accordingly.

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

Brian Lenihan Jnr: The information requested by the Deputy is in preparation by the Bodies concerned but is not yet available.

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

Brian Lenihan Jnr: It is a well established principle that the pay of work sharers and those on atypical work patterns is calculated by reference to the whole time equivalent pay rate for the grade or post in question and the reduced pay rates are, therefore, calculated in this way. This practice is consistent with the legislation governing the conditions of employment of part-time workers.

Written Answers — Fiscal Policy: Fiscal Policy (19 Jan 2010)

Brian Lenihan Jnr: The Government has taken numerous measures to ensure the continued stability of the Irish financial system: the Guarantee scheme, nationalisation of Anglo Irish Bank, recapitalisations and NAMA. These measures have facilitated continued lending to SMEs. Indeed, the recapitalisation of AIB and Bank of Ireland in February 2009 specifically encompassed commitments from the banks to provide...

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

Brian Lenihan Jnr: The following table sets out the breakdown of staff numbers in my Department for the periods requested. However, the Deputy should be aware my Department has undergone a number of organisational changes during this time, reflected in the number of Divisions, which currently stands at five. It is not possible to accurately reflect the section breakdown within these constraints. Division...

Banking Crisis: Motion (Resumed) (20 Jan 2010)

Brian Lenihan Jnr: I welcome that the House is in agreement on the need for a preliminary inquiry. The reports of the two preliminary inquiries will shape the terms of reference of the commission of inquiry. The Oireachtas will also be consulted on these terms of reference. It has been suggested by the Labour Party that the legislation controlling the Central Bank may constrain the ability of its Governor to...