Results 15,221-15,240 of 16,537 for speaker:Brian Lenihan Jnr

Written Answers — Pension Provisions: Pension Provisions (4 Nov 2010)

Brian Lenihan Jnr: The individual in question submitted an appeal for my determination under section 41(11) of the Harbours Act 1996 in respect of the superannuation benefit payable under the superannuation scheme of which he was a member. My determination issued on 13 November 2009, informing the individual that I could not uphold the appeal and setting out the reasons for the determination. The appellant...

Written Answers — Budget Submissions: Budget Submissions (4 Nov 2010)

Brian Lenihan Jnr: Officials of my Department met with representatives of the Irish Tobacco Manufacturers Advisory Committee (ITMAC) and representatives from Philip Morris International (PMI). ITMAC was represented by its Chairman, its Secretary and by the CEOs of John Player & Sons and P.J.Carroll & Company Ltd. PMI was represented by its Corporate Affairs Manager UK & Ireland, Corporate Affairs Manager...

Written Answers — Departmental Expenditure: Departmental Expenditure (4 Nov 2010)

Brian Lenihan Jnr: In general, my Department uses the services of the Office of the Attorney General and the Office of the Chief State Solicitor. However it seeks outside legal advisors in circumstances requiring legal services of a specific nature. The costs associated with the Office of the Attorney General and the Office of the Chief State Solicitor are borne by their respective Votes. The following...

Written Answers — Tax Reliefs: Tax Reliefs (4 Nov 2010)

Brian Lenihan Jnr: I can confirm that the type of analysis referred to by the Deputy has not been carried out by my Department or by the Revenue Commissioners. As the Deputy will be aware, the analysis which was carried out in relation to high-income individuals arose out of particular concerns about the level of tax being paid by a number of such individuals, and as a result of which restrictions on the use...

Written Answers — Misuse of Drugs: Misuse of Drugs (4 Nov 2010)

Brian Lenihan Jnr: I would point out to the Deputy that, following amendments to the Misuse of Drugs provisions in May 2010 and the commencement of the Criminal Justice (Psychoactive Substances) Act 2010, all the substances previously described as "legal highs" are subject to control. Revenue's Customs Service has primary responsibility for the prevention, detection, interception and seizure of controlled...

Written Answers — Misuse of Drugs: Misuse of Drugs (4 Nov 2010)

Brian Lenihan Jnr: I am advised by the Revenue Commissioners that the decision on whether or not to search private aircraft at the listed airports is taken following profiling, review of intelligence and interview with the crew/passengers. In line with best practice in customs administration worldwide, Revenue regards the development of information and intelligence as critical to the detection of evasion and...

Written Answers — Misuse of Drugs: Misuse of Drugs (4 Nov 2010)

Brian Lenihan Jnr: I am advised by the Revenue Commissioners that all commercial shipping into the ports in question is subject to risk profiling. The decision on whether or not to search vessels is taken following risk assessment and the review of intelligence. Standardised Risk Assessments (SRAs) are an important part of intelligence and profiling work. SRAs produce risk indicators for the purpose of...

Written Answers — Departmental Expenditure: Departmental Expenditure (9 Nov 2010)

Brian Lenihan Jnr: Professional fees paid by Government have already been subject to reductions in 2009 and in 2010. The question of a further reduction in professional fees is a matter for consideration by the Government in the context of the forthcoming Budget.

Written Answers — Tax Code: Tax Code (9 Nov 2010)

Brian Lenihan Jnr: The amount of "section 23 type relief" which is available on any particular rented residential property is always calculated as a proportion of the price actually paid by the purchaser for that property. In essence, a proportion of the cost to the builder/developer, which is attributable to his/her acquisition of the site, is taken outside the scope of the relief. The figure of 90%, in the...

Written Answers — Tax Code: Tax Code (9 Nov 2010)

Brian Lenihan Jnr: I have been informed by the Revenue Commissioners that the claim for a refund in this case was not due in accordance with Section 865 Taxes Consolidation Act, 1997 (4) (b) (ii) which provides that a claim for repayment of tax under the Acts for any chargeable period shall not be allowed unless it is made, in relation to any chargeable period beginning on or after 1 January 2003, within 4...

Written Answers — Customs and Excise: Customs and Excise (9 Nov 2010)

Brian Lenihan Jnr: I am advised by the Revenue Commissioners that the decision on whether or not to search private aircraft at the listed airports is taken following profiling, review of intelligence and interview with the crew/passengers. A selection of private aircraft has been targeted in the period in question, involving Customs staff assembling a profile of the aircraft and passengers, undertaking covert...

Written Answers — Customs and Excise: Customs and Excise (9 Nov 2010)

Brian Lenihan Jnr: I am advised by the Revenue Commissioners that Customs Officers are not permanently based at Ireland West, Carrickfinn, Sligo, or Galway Airports. Customs controls at such airports are risk-based and are carried out by Revenue enforcement staff on mobile patrol. Attendance by these officers is selective and targeted and is based on analysis and evaluation of national and international...

Written Answers — Tax Collection: Tax Collection (9 Nov 2010)

Brian Lenihan Jnr: I am informed by the Revenue Commissioners that the relevant information available on the numbers of total income earners on PAYE tax records, the corresponding number who are actually liable to PAYE income tax for the years 2005 to 2010 inclusive, are as follows. Numbers of PAYE income earners and taxpayers 2005 to 2010 Year PAYE Income Earners PAYE Taxpayers 2005 1,958,000 1,238,100...

Written Answers — Tax Collection: Tax Collection (9 Nov 2010)

Brian Lenihan Jnr: I am informed by the Revenue Commissioners that the relevant information available on the numbers of total income earners on the income tax records, the corresponding number who are actually liable to income tax and the figures of net receipts from income tax for the years 2006 to 2010 inclusive, are as follows. Numbers of all income earners and income taxpayers and net receipts of income tax...

Written Answers — Tax Yield: Tax Yield (9 Nov 2010)

Brian Lenihan Jnr: The information the Deputy has requested is detailed in the following table. The figures are only available from the Revenue Commissioners on a Net Receipts basis. Revenue Net Receipts differ from Exchequer Receipts due to timing and accounting differences. End-Oct 2010 2009 2008 2007 2006 PAYE Receipts (€m) 6,470 8,488 10,069 10,155 9,389 PAYE receipts are collected as part of income...

Written Answers — Tax Code: Tax Code (9 Nov 2010)

Brian Lenihan Jnr: I am advised by the Revenue Commissioners that the position is as follows: Mineral oil that is used for the generation of electricity is exempt from Mineral Oil Tax (excise duty on mineral oils), and natural gas used for that purpose is exempt from the Natural Gas Carbon Tax introduced with effect from 1 May 2010. The VAT treatment of natural gas used in the generation of electricity depends...

Written Answers — Customs and Excise: Customs and Excise (9 Nov 2010)

Brian Lenihan Jnr: I propose to take Questions Nos. 186 and 187 together. I have been informed by the Revenue Commissioners that the Customs Cutters spent seventy days on patrol in the coastal area from Clare to Donegal in the period 1 January 2009 to 31 October 2010. The deployment of Customs Cutters is operationally sensitive and it is not in the interest of anti-smuggling efforts to give advance notification...

Written Answers — Bank Charges: Bank Charges (9 Nov 2010)

Brian Lenihan Jnr: A Stamp Duty on "bills of exchange", which include cheques, has existed for many years. The current rate of Stamp Duty on cheques and drafts is 50 cent, which applies to all bank customers, including pensioners, who use the products. Outside of the use by customers of these products – that is, writing cheques on their own accounts – I am not clear about the Deputy's statement that banks...

Written Answers — Public Sector Staff: Public Sector Staff (9 Nov 2010)

Brian Lenihan Jnr: Across the Civil and Public Service, there are many grades and job descriptions specific to the sector or to the particular Department or public body. I would like to draw the Deputy's attention to the booklet entitled 'Analysis of Exchequer Pay and Pensions Bill 2005-2010' published by my Department in June, 2010 and available on my Department's website. Contained in this booklet is the cost...

Written Answers — Telecommunications Services: Telecommunications Services (9 Nov 2010)

Brian Lenihan Jnr: My Department is aware that calls to LoCall numbers from mobile phones do impose additional costs. My Department does operate one Lo-Call number. However, this number is accompanied in advertisements by standard geographic numbers for all services operated by my Department. While the advertisements do not highlight the cost differential at present, it is intended that future iterations of...