Results 1,681-1,700 of 19,445 for speaker:Brian Cowen

Written Answers — Decentralisation Programme: Decentralisation Programme (21 Jun 2005)

Brian Cowen: In accordance with the Government's decentralisation programme, Ordnance Survey Ireland, OSI, will decentralise 210 posts to Dungarvan. I am informed by the Office of Public Works the position on the decentralisation of OSI to Dungarvan is that a deal has been agreed on a site and contracts have been requested from the vendor. OSI has prepared and submitted an implementation plan as requested...

Written Answers — Tax Code: Tax Code (21 Jun 2005)

Brian Cowen: I am advised by the Revenue Commissioners that a repayment in respect of the year ended 31 December 2004 issued to the taxpayer on 27 May 2005.

Written Answers — Tax Code: Tax Code (21 Jun 2005)

Brian Cowen: The tax treatment of the different types of income mentioned by the Deputy is as set out in the following table. Nature of Income Income Tax Status Relevant legislation Wound and Disability pensions payable under the Army Pensions Acts 1923-1980 Such part of the pension that is solely attributable to the wound or disability is exempt from income tax Section 204 Taxes Consolidation...

Written Answers — Tax Code: Tax Code (21 Jun 2005)

Brian Cowen: The 2% stamp duty, levied on non-life insurance premia, is part of the stamp duty system and applies to most categories of non-life insurance business, including motor insurance. It was introduced in the Finance Act 1982 at 1% and was subsequently increased to 2% in 1993. This is a modest levy compared with that in other EU member states, most of which have such a tax which is generally...

Written Answers — Tax Code: Tax Code (21 Jun 2005)

Brian Cowen: I am advised by the Revenue Commissioners that according to their data the amount of VRT paid in 2004 in respect of multi-purpose vehicles, MPVs, was €20 million. That amount is based on the classification as entered by the customer and may not be accurate in all cases.

Written Answers — Tax Code: Tax Code (21 Jun 2005)

Brian Cowen: I am advised by the Revenue Commissioners that mobility scooters are subject to the zero rate of VAT. However, batteries, including those used in mobility scooters, are subject to the standard VAT rate of 21%. While the Value-Added Tax (Refund of Tax Order) (No. 15) Order 1981, SI 428 of 1981, provides for repayment of VAT charged on certain qualifying goods, such as chair lifts and walk-in...

Written Answers — Tax Code: Tax Code (21 Jun 2005)

Brian Cowen: The position is that the VAT rating of goods and services is subject to the requirements of EU VAT law, with which Irish VAT law must comply. The sale of worms is liable to the standard VAT rate of 21%. Member states can apply the reduced VAT rate only to those goods and services which are listed under annex H of the EU sixth VAT directive. As the sale or supply of worms is not an item listed...

Written Answers — Flexible Work Practices: Flexible Work Practices (21 Jun 2005)

Brian Cowen: The term-time scheme for civil servants allows staff to take either ten or 13 weeks unpaid leave from June until the end of August. The purpose of the scheme is to allow parents with children up to 18 years of age, or those acting in loco parentis, to match their working arrangements with the main summer holidays of their children. Staff who are primary carers are also eligible to take...

Written Answers — Tax Code: Tax Code (22 Jun 2005)

Brian Cowen: I am informed by the Revenue Commissioners that, while PAYE is not deducted at source from pensions paid by the Department of Social and Family Affairs, the tax due on taxable pensions, such as the old age pension, is collected via the PAYE system by way of adjustment of that individual's certificate of tax credits and standard rate cut-off point, that is, the individual's tax credits and...

Written Answers — Tax Code: Tax Code (22 Jun 2005)

Brian Cowen: The Revenue Commissioners require further information to determine the precise tax treatment of the reimbursement of expenses of travel and subsistence in the specific case giving rise to the Deputy's question. If the Deputy will provide the name and address of the relevant board member and the names of the relevant vocational education committee and institute of technology to my office, such...

Written Answers — Public Service Contracts: Public Service Contracts (22 Jun 2005)

Brian Cowen: The buy out arrangement recently introduced by the Oireachtas commission for certain secretarial assistants has no implications for entitlement to pension lump sums. However, what happens under future VER arrangements will be determined at the time and in the light of the factors then prevailing.

Written Answers — Tax Code: Tax Code (22 Jun 2005)

Brian Cowen: The Revenue Commissioners advise me that the taxpayer is entitled to two forms P60 as he has two different sources of income from the same company, namely, his pension and a part-time employment. However, he should only have one PPS number. The Department of Social and Family Affairs has informed the Revenue Commissioners that one was purged and amalgamated to the second number prior to 1992....

Written Answers — Tax Code: Tax Code (22 Jun 2005)

Brian Cowen: The Revenue Commissioners advise that a balancing statement together with a cheque for the amount due will issue to the taxpayer within the next ten days.

Written Answers — Tax Code: Tax Code (22 Jun 2005)

Brian Cowen: The Revenue Commissioners inform me that the amount of VAT collected from the supply of energy related goods and services cannot be identified in the overall yield of VAT as the information furnished on VAT returns does not require this to be identified. However, estimates of the VAT yield on energy sources, derived from CSO statistical data, are as follows: 2000 2001 2002 2003 2004 ...

Written Answers — Tax Code: Tax Code (22 Jun 2005)

Brian Cowen: The age tax credit was last changed in the 2002 budget when, in the context of the changeover to the euro, its value was increased slightly to €205 per annum for a single person aged 65 or over and to €410 per annum for a married couple where one or both spouses is aged 65 or over. It is not intended to function as a tax relief for those living alone. However, I would point out to the...

Written Answers — Tax Collection: Tax Collection (22 Jun 2005)

Brian Cowen: I have been advised by the Revenue Commissioners that the person concerned has applied for two income tax repayments, both of which have already issued to him, dated 12 May 2005 and 20 June 2005, respectively.

Written Answers — Departmental Reports: Departmental Reports (22 Jun 2005)

Brian Cowen: The information requested is being compiled by my Department and will be forwarded directly to the Deputy as soon as possible.

Written Answers — Special Savings Incentive Scheme: Special Savings Incentive Scheme (23 Jun 2005)

Brian Cowen: I propose to take Questions Nos. 90 and 91 together. The number of SSIA accounts at various contribution levels, based on the SSIA annual returns furnished by all qualifying savings managers as at 31 December 2002, 2003 and 2004, is as outlined in the accompanying table. The SSIA scheme commenced in May 2001 and entry to it closed in April 2002. The first returns in respect of all SSIA...

Written Answers — Tax Code: Tax Code (23 Jun 2005)

Brian Cowen: The Revenue Commissioners advise that an amended PAYE balancing statement will issue in the coming days, incorporating the correct details of earnings now on record in respect of this person's employment for 2003, together with a refund cheque.

Written Answers — Tax Code: Tax Code (23 Jun 2005)

Brian Cowen: I propose to take Questions Nos. 93 and 94 together. The Revenue Commissioners received a claim to amend the assessments for the years 1988-89 to 2000-01, on the basis that the farming income should be apportioned between the taxpayer and his wife in accordance with their ownership of lands. Assessments for the years in question had earlier been issued by Revenue in accordance with the...