Results 1,721-1,740 of 6,030 for speaker:Brendan Ryan

Seanad: Finance Bill 2005 [Certified Money Bill]: Committee and Remaining Stages. (23 Mar 2005)

Brendan Ryan: What sort of bed?

Seanad: Finance Bill 2005 [Certified Money Bill]: Committee and Remaining Stages. (23 Mar 2005)

Brendan Ryan: I am very grateful to Senator Mansergh for advancing my education as I had never heard the term "Procrustean bed" before. I appreciate Senator Mansergh's willingness to explain the term and not leave those of us on this side of the House wallowing in ignorance. A fascinating aspect of tax reliefs, which are a very useful instrument of public policy, is the emerging information that suggests...

Seanad: Finance Bill 2005 [Certified Money Bill]: Committee and Remaining Stages. (23 Mar 2005)

Brendan Ryan: Is it true that there are Irish tax exemptions for which the Department of Finance has never carried out a cost benefit analysis? My other hat is that of an engineer and I expect the undergraduate engineers I teach to carry out some form of sensitivity analysis on their chemical process designs. It is astonishing that the whole of the apparatus of the Department would not perform a...

Seanad: Finance Bill 2005 [Certified Money Bill]: Committee and Remaining Stages. (23 Mar 2005)

Brendan Ryan: I read the Revenue report and I knew what the Minister told us. I am interested in the benefits to society.

Seanad: Finance Bill 2005 [Certified Money Bill]: Committee and Remaining Stages. (23 Mar 2005)

Brendan Ryan: As the Acting Chairman has an eloquent face I will not test his patience. Is there a record of any consultants who came to conclusions that were in opposition to the interests of the people employing them? I am not surprised that an independent study on behalf of the bloodstock industry came to the conclusion it did. I have not seen a study done for any organisation that did not conclude in...

Seanad: Finance Bill 2005 [Certified Money Bill]: Committee and Remaining Stages. (23 Mar 2005)

Brendan Ryan: The Minister of State, Deputy Parlon, said that section 7 revises the method for valuing land for benefit-in-kind purposes. The section contains a short provision which states that 'premises' includes lands. What does the revision mean and would it cost much?

Seanad: Finance Bill 2005 [Certified Money Bill]: Committee and Remaining Stages. (23 Mar 2005)

Brendan Ryan: If an individual is given development land by his or her employer, would the benefit in kind be assessed on the basis of the potential to rent the land or to rent the property that is on the land?

Seanad: Finance Bill 2005 [Certified Money Bill]: Committee and Remaining Stages. (23 Mar 2005)

Brendan Ryan: This section intrigues me. The Minister of State at the Department of Finance, Deputy Parlon, said yesterday that section 10 provides an exemption from benefit in kind for security provided to a director or employee by the employer, where there is a credible and serious threat to the personal security to the director or employee. What is at issue here? I have no objection to this, but it...

Seanad: Finance Bill 2005 [Certified Money Bill]: Committee and Remaining Stages. (23 Mar 2005)

Brendan Ryan: Is it correct that the provision of protective clothing for the employees of a security firm is treated as taxable benefit in kind?

Seanad: Finance Bill 2005 [Certified Money Bill]: Committee and Remaining Stages. (23 Mar 2005)

Brendan Ryan: The Minister of State did not answer my question. If equipment for personal security is supplied to an employee of Securicor, is it regarded as a taxable benefit in kind?

Seanad: Finance Bill 2005 [Certified Money Bill]: Committee and Remaining Stages. (23 Mar 2005)

Brendan Ryan: Fianna Fáil backbenchers challenged it too.

Seanad: Finance Bill 2005 [Certified Money Bill]: Committee and Remaining Stages. (23 Mar 2005)

Brendan Ryan: I agree with everything Senator Mansergh said. Fortune magazine carried out a survey of people working in New York, in which large number of highly-paid professionals were asked about their daytime concerns. The magazine was seeking business information but was astonished to find that the major concern of young professionals in New York is who is minding the children. Even for extremely well...

Seanad: Finance Bill 2005 [Certified Money Bill]: Committee and Remaining Stages. (23 Mar 2005)

Brendan Ryan: I will not hold my breath.

Seanad: Finance Bill 2005 [Certified Money Bill]: Committee and Remaining Stages. (23 Mar 2005)

Brendan Ryan: We will not dispute that.

Seanad: Finance Bill 2005 [Certified Money Bill]: Committee and Remaining Stages. (23 Mar 2005)

Brendan Ryan: Nobody else is surprised; we all have stories.

Seanad: Finance Bill 2005 [Certified Money Bill]: Committee and Remaining Stages. (23 Mar 2005)

Brendan Ryan: I have only spoken once on the recommendation.

Seanad: Finance Bill 2005 [Certified Money Bill]: Committee and Remaining Stages. (23 Mar 2005)

Brendan Ryan: The Minister made a number of assertions which must be challenged. We can all see the benefits of high levels of child benefit, and those of us in Opposition saw them on the doorsteps during the general election. Child benefit is paid for all children until they are 18 years old, and 21 years old if they go to college. Paying child benefit for my two college-going under-21s is not much of a...

Seanad: Finance Bill 2005 [Certified Money Bill]: Committee and Remaining Stages. (23 Mar 2005)

Brendan Ryan: This section deals with the extension of Revenue on-line services to PAYE payers. Will the Minister of State explain why, after all the years of extending electronic payments into various areas — including the PAYE sector — Leinster House cannot pay Members various irregular benefits, such as travelling expenses, by electronic means and still insists on writing cheques? We should start by...

Seanad: Finance Bill 2005 [Certified Money Bill]: Committee and Remaining Stages. (23 Mar 2005)

Brendan Ryan: Section 23(3) states, "The Revenue Commissioners shall make known, in such manner as they think fit, any terms and conditions for the time being specified by them for the purposes of this section." The section deals with electronic claims. I would have thought that we would be more prescriptive and stipulated that the Revenue Commissioners shall use means, electronic and otherwise, and that...

Seanad: Finance Bill 2005 [Certified Money Bill]: Committee and Remaining Stages. (23 Mar 2005)

Brendan Ryan: I am not entirely keen on Senator John Paul Phelan's recommendation but we will not fall out over it. It will not cause the alternative to collapse.