Results 1,721-1,740 of 19,445 for speaker:Brian Cowen

Written Answers — Tax Yield: Tax Yield (28 Jun 2005)

Brian Cowen: I am informed by the Revenue Commissioners that the net receipt of residential property tax for each year since 1997 is as follows: Year â'¬m 1997 3.95 1998 1.83 1999 1.77 2000 2.02 2001 1.65 2002 0.83 2003 0.40 2004 0.38 Residential property tax, RPT, was abolished with effect from 5 April 1997. However, any person who had a liability to RPT prior to...

Written Answers — Tax Yield: Tax Yield (28 Jun 2005)

Brian Cowen: I am informed by the Revenue Commissioners that the amount of VAT collected from house purchases cannot be identified in the overall yield of VAT as the information furnished on VAT returns does not require this to be identified. However, based on data published by the Department of the Environment, Heritage and Local Government, the VAT yield from the sale of new houses, including...

Written Answers — Tax Code: Tax Code (28 Jun 2005)

Brian Cowen: All owner-occupiers are generally exempt from stamp duty on new houses where the property is 125 square metres or less. As the Deputy will be aware, the 2005 budget introduced a stamp duty relieving measure for first-time house purchasers who are owner-occupiers of second-hand houses by increasing the stamp duty exemption threshold for such purchasers from €190,500 to €317,500 and by...

Written Answers — Tax Code: Tax Code (28 Jun 2005)

Brian Cowen: Traders making supplies in the State are obliged to register for VAT where certain turnover thresholds are exceeded or are likely to be exceeded in any continuous period of 12 months. The current thresholds which were enacted by the Finance Act 1994 with effect from 1 July 1994 are: €25,500 in the case of a person supplying services — this threshold also applies to persons supplying a...

Written Answers — Tax Code: Tax Code (28 Jun 2005)

Brian Cowen: I am advised by the Revenue Commissioners that the VRT4, Rev 6, form is a declaration for first registration of a used vehicle and the RF100 form is an application to the motor tax authorities — local authorities — for first licensing of a used vehicle. Prior to March 2005, the VRT4 and the RF100 were printed as one carbonised set, with the VRT4 the top page and the RF100 the bottom page....

Written Answers — Consultancy Contracts: Consultancy Contracts (28 Jun 2005)

Brian Cowen: In general, my Department uses the services of the Office of the Attorney General and the Office of the Chief State Solicitor and seeks outside legal advisers in circumstances requiring legal advice of a specific and/or specialist nature. The following table details the cost, number and nature of such legal services sought by my Department in the period in question. Name of Service...

Written Answers — EU Directives: EU Directives (28 Jun 2005)

Brian Cowen: The EU savings directive was transposed into Irish law by the Finance Act 2004. The purpose of the directive is to ensure that individuals resident in an EU member state who receive savings income from a paying agent in another member state are taxed in the member state in which they are resident for tax purposes. To this end, the directive provides for most EU member states to automatically...

Written Answers — Consultancy Contracts: Consultancy Contracts (28 Jun 2005)

Brian Cowen: I refer the Deputy to the reply I gave to a similar question on 17 February 2004 in respect of the years 1999 to 2003, a copy of which I have forwarded to him. I propose to provide the additional details requested by the Deputy in respect of 1998, 2004 and 2005 to date. My Department had spending on reports, consultancies and other advisory or PR commissions as mentioned by the Deputy in each...

Written Answers — Departmental Staff: Departmental Staff (28 Jun 2005)

Brian Cowen: The following is the information requested by the Deputy. Name Title Date of Appointment Annual Salary Pension contributions Gerry Steadman Special Adviser 30 September 2004 â'¬71,859 plus 10% allowance As a seconded civil servant recruited prior to 6 April 1995, the terms of the non-contributory scheme for established State employees apply Sinead Dooley Personal...

Written Answers — Registration of Title: Registration of Title (28 Jun 2005)

Brian Cowen: I am advised by the Revenue Commissioners that the deed in this case was stamped on 24 June 2005.

Written Answers — National Development Plan: National Development Plan (28 Jun 2005)

Brian Cowen: The table below sets out the indicative expenditure profiles and the expenditure reported to the NDP-CSF monitoring committee at its most recent meeting for each operational programme for the border, midland and west, BMW, region for the period January 2000 to December 2004. In the case of measures funded by the Structural Funds, expenditure has been profiled for each year from 2000 to 2006,...

Written Answers — National Development Plan: National Development Plan (28 Jun 2005)

Brian Cowen: The five-year, multi-annual capital envelope for the period 2005-09 amounts to €36.3 billion, of which €32.6 billion is Exchequer funded and €3.7 billion is PPP funded. The envelope provision is not broken down by region. I am not, therefore, in a position to say how much of it will be expended in the BMW region over the period from 2006. This is a matter for individual Ministers and...

Written Answers — Special Savings Incentive Scheme: Special Savings Incentive Scheme (28 Jun 2005)

Brian Cowen: I am informed by the Revenue Commissioners that, based on the 2004 SSIA annual returns furnished by all qualifying savings managers, the total number of active accounts at 31 December 2004 was 1,094,294. The overall breakdown by subscription level is as follows: Monthly subscription level At 31/12/2004 % â'¬12.50 or less 5 €12.51 —€59.99 14 €60...

Written Answers — Tax Code: Tax Code (28 Jun 2005)

Brian Cowen: I assume the Deputy is referring to reliefs under the rural renewal scheme. I am advised by the Revenue Commissioners that they are not in a position to supply the information requested. This is because the tax return and computer records do not distinguish between reliefs arising under the different property relief schemes, and details of taxpayers and reliefs are not retained on an...

Written Answers — Tax Code: Tax Code (28 Jun 2005)

Brian Cowen: In order to qualify for the residential reliefs under any of the property based tax incentive schemes, where such relief is provided, it is necessary for the owner of a qualifying property to have either a certificate of reasonable cost or a certificate of compliance. A certificate of reasonable cost is required where the builder or developer retains ownership. It certifies that the cost of...

Written Answers — Pension Provisions: Pension Provisions (28 Jun 2005)

Brian Cowen: The Protection of Employees (Part-Time Work) Act 2001 and any regulations made under that Act are the responsibility of the Minister for Enterprise, Trade and Employment. Statutory responsibility for occupational pensions scheme legislation rests with the Minister for Social and Family Affairs. The pensions board offers guidance as appropriate. My Department issued a circular 2/2003 dated 31...

Written Answers — Financial Services Regulation: Financial Services Regulation (28 Jun 2005)

Brian Cowen: I propose to take Questions Nos. 322 and 323 together. The day-to-day supervision of credit unions is a matter for the registrar of credit unions within the financial regulator. I have no function in relation to the manner in which the registrar carries out his supervisory duties under the Credit Union Act, including any guidance notes that he chooses to issue. I am aware that the regulator...

Written Answers — Tax Yield: Tax Yield (28 Jun 2005)

Brian Cowen: I presume that the tax cuts to which the Deputy refers are those resulting from the personal tax packages introduced in the budgets for each of the years 1998 to 2000. It is very difficult to isolate the current value to taxpayers of those reliefs from the totality of very generous personal tax packages introduced in successive budgets in the period since 1998. Over that period, various...

Written Answers — Tax Yield: Tax Yield (28 Jun 2005)

Brian Cowen: The Irish economy is estimated to have grown by 3.7% in real terms in 2003, as measured by GDP and by 4.9% in 2004. In nominal terms, including the effects of price increases, GDP growth in 2003 is estimated at 5.3% and at 8.5 % in 2004. Finalised data for 2004 will not be available until sometime next month when the CSO release its 2004 national income and expenditure figures. It is not...

Written Answers — Tax Yield: Tax Yield (28 Jun 2005)

Brian Cowen: In my December budget my Department forecast that the Irish economy would grow by 5.1% in real terms in 2005, as measured by GDP. In nominal terms, including the effects of price increases, GDP is forecast to grow at 8.5%. An updated forecast of economic growth for 2005 will be included in the annual economic review and outlook, which will be published by my Department in August. On an...