Results 1,301-1,320 of 19,445 for speaker:Brian Cowen

Written Answers — Tax Yield: Tax Yield (17 May 2005)

Brian Cowen: The Revenue Commissioners have informed me that the amount of VAT collected as a result of the monitoring fees charged by service providers for socially monitored alarms cannot be identified in the overall yield of VAT, as the information contained on VAT returns does not require it to be identified. The purchase and monitoring of home security systems is subject to the standard VAT rate of...

Written Answers — Freedom of Information: Freedom of Information (17 May 2005)

Brian Cowen: I propose to take Questions Nos. 149, 154 and 155 together. I expect that consideration of the extended list of public bodies to be brought under the aegis of freedom of information during 2005 will be finalised in the coming weeks. I do not propose to make a further statement about individual bodies, pending the publication of the details of the extension.

Written Answers — Proposed Legislation: Proposed Legislation (17 May 2005)

Brian Cowen: There are special rules for estimating the value of the benefit of cars provided by companies for the private use of employees. If one's annual business mileage is 15,000 miles or less, the benefit of one's car is calculated at 30% of the original market value. That figure is reduced in cases of higher annual business mileage. If the annual business mileage is over 30,000 miles, the cash...

Written Answers — Tax Code: Tax Code (17 May 2005)

Brian Cowen: A charge to capital gains tax arises in respect of chargeable gains accruing on the disposal of assets. Such gains are computed in accordance with the provisions of the Capital Gains Tax Acts. The charge extends to individuals, companies and unincorporated bodies of persons. Capital gains tax has no connection with income, which is the basis for income tax. There is no provision in the...

Written Answers — Tax Code: Tax Code (17 May 2005)

Brian Cowen: I propose to take Questions Nos. 152 and 153 together. Under section 469 of the Taxes Consolidation Act 1997, income tax relief at a taxpayer's marginal rate is available for health expenses incurred by a person on his or her behalf, or on behalf of his or her spouse and dependants. Expenses incurred in respect of routine ophthalmic treatment are explicitly excluded from the relief, however....

Written Answers — Tax Code: Tax Code (17 May 2005)

Brian Cowen: I have been informed by the Revenue Commissioners that a statement of amended liability for 2003 will issue soon to the person in question, showing a nil liability to tax.

Written Answers — Departmental Properties: Departmental Properties (17 May 2005)

Brian Cowen: I propose to take Questions Nos. 159 and 161 together. The following table provides the information requested about the relevant assets disposed of by the Department of Finance. The assets were disposed of by competitive process and the proceeds were paid into the Exchequer. The Office of Public Works is compiling information about the assets which it disposed of. It will forward the...

Written Answers — Tax Code: Tax Code (17 May 2005)

Brian Cowen: I assume that the Deputy is seeking information about the cost to the Exchequer of the exemption of certain earnings of writers, composers and artists by reference to artistic category and the number of artists in each category claiming the exemption. I have been informed by the Revenue Commissioners that the relevant available information relates to the overall annual cost to the Exchequer...

Written Answers — Tax Collection: Tax Collection (18 May 2005)

Brian Cowen: The particular tax arrangements for the company concerned date from an agreement reached in 1959, a copy of which agreement was laid before the House at the time. The scope and status of the agreement was covered in full by the Committee of Public Accounts in its 2001 report on the appropriation accounts, etc. I refer the Deputy to paragraphs 4.9 to 4.13 on pages 45 and 46 of the report.

Written Answers — Freedom of Information: Freedom of Information (18 May 2005)

Brian Cowen: The consideration of public bodies being brought under the Freedom of Information Act during 2005 will be finalised within the coming weeks. Pending publication of the details of the extension, I do not propose to make any further statements about individual bodies in this regard.

Written Answers — Pension Provisions: Pension Provisions (18 May 2005)

Brian Cowen: The proposal to enhance the pension entitlement of retired public servants on low pay is at an advanced stage. Discussions are ongoing with the public service unions. These discussions will be completed successfully and the relevant circular will issue in the near future to implement the new arrangements. The proposals will benefit public service employees who are on full pay related social...

Written Answers — Pension Provisions: Pension Provisions (18 May 2005)

Brian Cowen: The rules governing the approval by the Revenue Commissioners of retirement benefit schemes, such as occupational pension schemes, provide, among other things, that the basic benefit under such schemes must be a pension for the employee at a specified age not earlier than 60 years of age and not later than 70 years of age. It is a condition of approval that individual occupational pension...

Written Answers — Tax Yield: Tax Yield (18 May 2005)

Brian Cowen: I am advised by the Revenue Commissioners that the information requested is not readily available but the Revenue Commissioners will source as much information as possible and forward this to the Deputy within a matter of weeks.

Written Answers — Third Level Institutions: Third Level Institutions (18 May 2005)

Brian Cowen: As the Deputy will be aware, extending the term of office in the case referred to requires an amendment to the pension scheme of the institution concerned. Such an amendment requires the approval of the HEA together with the consent of the Minister for Finance and the Minister for Education and Science. A proposal to extend the term of office is being considered by my Department in...

Written Answers — Tax Collection: Tax Collection (18 May 2005)

Brian Cowen: The Revenue Commissioners have informed me that this taxpayer has approached them with information concerning suspected undisclosed income in the case of another taxpayer or taxpayers. Because of the requirements of taxpayer confidentiality, the Revenue Commissioners are unable to advise this person of the outcome of any investigations made on foot of the information supplied. I am informed...

Written Answers — Tax Code: Tax Code (18 May 2005)

Brian Cowen: For the purpose of gift and inheritance tax, the relationship between the person who provided the gift or inheritance, the disponer, and the person who received the gift or inheritance, the beneficiary, determines the maximum tax free threshold, known as the group threshold. Three such thresholds exist, which are indexed by reference to the consumer price index. The indexed group thresholds...

Order of Business. (19 May 2005)

Brian Cowen: It is proposed to take No. 14, motion re proposed approval by Dáil Éireann of the Commission to Inquire into Child Abuse Act 2000 (Section 5) (Specified Period) Order 2005, back from committee; No. 14a, motion re referral to joint committee of proposed approval by Dáil Éireann of the Waste Management (Electrical and Electronic Equipment) Regulations 2005; No. 22, Disability Bill 2004 —...

Order of Business. (19 May 2005)

Brian Cowen: I acknowledge the difficulties the Opposition has indicated on this matter. However, I must emphasise that this is urgent legislation to address a problem that has arisen for the industrial development agencies, IDA Ireland, Shannon Development and Údarás na Gaeltachta. This is a result of a settlement negotiated on legal advice by IDA Ireland which was notified to the relevant county...

Order of Business. (19 May 2005)

Brian Cowen: The decisions taken by the Government on a second terminal at Dublin Airport do not require further legislation. It will be dealt with under existing legislation. The provision of external equity for Aer Lingus, should that be the analysis of the advisers appointed by the Government, does not require further legislation. It is already provided for in the Aer Lingus Act 2004.

Order of Business. (19 May 2005)

Brian Cowen: Regarding the third terminal at Dublin Airport, the Government has decided it will commence pre-planning for this more long-term option by preparing the legislative and regulatory framework to facilitate the development. The Government's objective is to underpin the most cost effective, efficient and timely delivery of such a terminal, in line with emerging aviation trends through an open,...