Results 1,581-1,600 of 19,445 for speaker:Brian Cowen

Written Answers — Disabled Drivers: Disabled Drivers (14 Jun 2005)

Brian Cowen: I have no direct responsibility for the day to day operation of the medical board of appeal for the disabled drivers and disabled passengers (tax concessions) scheme. Queries on individual cases may be addressed to the secretary of the disabled drivers medical board of appeal, c/o National Rehabilitation Hospital, Dún Laoghaire, County Dublin or alternatively by telephone at 01 2355279.

Written Answers — Tax Refund: Tax Refund (14 Jun 2005)

Brian Cowen: I am informed by the Revenue Commissioners that the refund in respect of medical expenses for 2004 issued to the taxpayer on 15 April, 2005.

Written Answers — Tax Refund: Tax Refund (14 Jun 2005)

Brian Cowen: I have been advised by the Revenue Commissioners that a PAYE balancing statement for 2004, showing details of earnings and tax deductions, issued to the taxpayer on 8 June 2005.

Written Answers — Tax Code: Tax Code (14 Jun 2005)

Brian Cowen: There are no reliable estimates of the number of second and additional residential properties in the State. Consequently, it is not possible at this point to assess the amount of tax that would be raised by charging a residential property tax on all second and additional residences at 0.5% of the value of such homes.

Written Answers — Tax Code: Tax Code (14 Jun 2005)

Brian Cowen: I am informed by the Revenue Commissioners that payments for school supervision of voluntary study are taxable in the same way as an individual's other employment income. This is not a new tax treatment or practice. There has been no change in tax law in this respect nor did any new instruction in this regard issue from the Revenue Commissioners. It is a general principle of taxation that, as...

Written Answers — Tax Code: Tax Code (14 Jun 2005)

Brian Cowen: I propose to take Questions Nos. 289, 290, 306 and 307 together. The Revenue Commissioners are not in a position to estimate the number of nursing homes which have benefited from this tax incentive. This is because the normal self-assessment tax return form does not distinguish between capital allowances claimed in respect of private nursing homes from those claimed in respect of other...

Written Answers — Public Private Partnerships: Public Private Partnerships (14 Jun 2005)

Brian Cowen: The Government is committed to developing the PPP process as a viable procurement option for appropriate projects within the overall context of public investment in infrastructure and public services. The role of my Department is to facilitate the PPP process, to develop the general policy framework within which PPPs operate and to provide central guidance to Departments and other State...

Written Answers — Special Savings Incentive Scheme: Special Savings Incentive Scheme (14 Jun 2005)

Brian Cowen: The SSIA scheme opened on 1 May 2001 and entry to it closed on 30 April 2002. The accounts are due to mature between May 2006 and April 2007. A total of 1.17 million accounts were opened during the period outlined. The impact of maturing SSIA funds on the economy in 2006 and 2007 is subject to ongoing consideration within my Department. The impact on consumer demand is difficult to estimate...

Written Answers — Tax Code: Tax Code (14 Jun 2005)

Brian Cowen: The Government decided in September 2004 not to introduce a carbon energy tax. A great deal of work went into examining how a carbon energy tax could be implemented and its likely effects in environmental, economic and social terms. In this respect the Government decided that a carbon tax was not an appropriate policy option and that, instead, it would intensify action on the non-tax measures...

Written Answers — Decentralisation Programme: Decentralisation Programme (14 Jun 2005)

Brian Cowen: In accordance with the Government's decentralisation programme the Revenue Commissioners will decentralise 50 posts to Kilrush. The decentralisation implementaion group, or DIG, which was established to drive forward the implementation of the programme requested all decentralising organisations to prepare and submit implementation plans. I am informed by the Revenue Commissioners that they...

Written Answers — Tax Code: Tax Code (14 Jun 2005)

Brian Cowen: There are two tax incentives within the tax code to support the provision of child care by employers and business, an exemption from a benefit-in-kind charge where employers provide free or subsidised child care for their employees and capital allowances available for expenditure on child care facilities. The benefit-in-kind exemption where employers provide free or subsidised child care for...

Written Answers — Ministerial Travel: Ministerial Travel (14 Jun 2005)

Brian Cowen: I visited Savannah and Atlanta, in the United States, for the St. Patrick's Day celebrations and to attend at a number of other events promoting Ireland abroad. My wife, Mary, and my special adviser, Mr. Gerry Steadman, travelled with me in my official party. The visit covered the period 13 March to 20 March. While all invoices have not yet been received it is estimated that the cost of the...

Written Answers — Freedom of Information: Freedom of Information (14 Jun 2005)

Brian Cowen: I expect consideration of the public bodies being brought under FOI during 2005 to 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 — Disabled Drivers: Disabled Drivers (14 Jun 2005)

Brian Cowen: I have no direct responsibility for the day to day operation of the medical board of appeal for the disabled drivers and disabled passengers (tax concessions) scheme. Queries on individual cases may be addressed to the secretary of the disabled drivers medical board of appeal, c/o National Rehabilitation Hospital, Dún Laoghaire, County Dublin or alternatively by telephone at 01 2355279.

Written Answers — Disabled Drivers: Disabled Drivers (14 Jun 2005)

Brian Cowen: I have no direct responsibility for the day to day operation of the medical board of appeal for the disabled drivers and disabled passengers (tax concessions) scheme. Queries on individual cases may be addressed to the secretary of the disabled drivers medical board of appeal, c/o National Rehabilitation Hospital, Dún Laoghaire, County Dublin or alternatively by telephone at 01 2355279.

Written Answers — Tax Code: Tax Code (14 Jun 2005)

Brian Cowen: I am informed by the Revenue Commissioners that, until recently, claims for section 23 relief were aggregated in tax returns with other claims and were not separately identifiable. Details of tax relief claimed for investment in these schemes were not captured by the Office of the Revenue Commissioners in such a way as to provide a specific basis for compiling estimates of the total annual...

Written Answers — Debt Cancellation: Debt Cancellation (14 Jun 2005)

Brian Cowen: I refer the Deputy to my replies to the House on a number of occasions between 8 March and 20 May 2005, on the subject of the use of IMF resources such as gold to fund debt relief in developing countries. Adequate financing for debt relief is an essential precondition if such relief is to make a real difference in reducing poverty in many parts of the world. It is important to adequately...

Written Answers — Tax Yield: Tax Yield (14 Jun 2005)

Brian Cowen: Corporation tax is charged on the profits of companies, including unlimited companies. As regards corporation tax receipts, I am informed by the Revenue Commissioners that the latest relevant information available is the corporation tax liability in respect of accounting periods ending between 1 January 2002 and 31 December 2003. To the extent that the figures relating to the retail and...

Written Answers — Tax Code: Tax Code (14 Jun 2005)

Brian Cowen: I am informed by the Revenue Commissioners that on the basis of income tax returns received for 2002, the latest year for which the relevant figures are available, it is estimated that some 24,200 income earners aged 65 years and over were liable to income tax at the 20% rate and a further 18,500 income earners aged 65 years were liable to tax at the 42% rate. In addition to these numbers,...

Written Answers — Tax Code: Tax Code (14 Jun 2005)

Brian Cowen: Entitlement to the old age pension, whether contributory or non-contributory, arises from the age of 66 years. I am advised by the Revenue Commissioners that their income tax statistics do not generally distinguish between the amounts of tax that arise from pensions and from other sources. However, it is tentatively estimated that for 2002, the latest year for which information is available,...