Results 1,781-1,800 of 19,445 for speaker:Brian Cowen

Written Answers — Stamp Duty: Stamp Duty (30 Jun 2005)

Brian Cowen: Stamp duty is a duty on the transfer of title to property. It is paid largely by the better off. It has been in existence since the 1960s and has not hindered persons moving, trading up or settling down. Accordingly, I do not propose to change the stamp duty code along the lines suggested by the Deputy.

Written Answers — Tax Collection: Tax Collection (30 Jun 2005)

Brian Cowen: I am advised by the Revenue Commissioners that the peak period for receiving PAYE correspondence extends from January to June each year. The volume of contacts from PAYE taxpayers in the Dublin region, in the period January 2005 through June 2005 was as follows: PAYE tax returns and correspondence 320,832 PAYE phone calls answered 404,831 Callers to public offices 161,125 Total...

Written Answers — Tax Code: Tax Code (30 Jun 2005)

Brian Cowen: I appreciate the concerns of the case in question. However, if there is no income tax liability then it is not possible to reclaim tax on medical expenses incurred.

Written Answers — Credit Unions: Credit Unions (30 Jun 2005)

Brian Cowen: With the enactment of the Central Bank and Financial Services Authority of Ireland Act 2003 responsibility for the statutory supervision of credit unions passed from the Registrar of Friendly Societies, under the aegis of the Department of Enterprise, Trade and Employment, to the Registrar of Credit Unions within the Financial Regulator. In accordance with section 33N of that Act, a statement...

Written Answers — Credit Unions: Credit Unions (30 Jun 2005)

Brian Cowen: I propose to take Questions Nos. 258 to 260, inclusive, and 274 together. Credit unions are regulated by the Registrar of Credit Unions within the financial regulator. They are regulated primarily in accordance with the Credit Union Act 1997. The decision to maintain a distinct regulatory structure for credit unions within the financial regulator was a deliberate one, designed to reflect...

Written Answers — Tax Code: Tax Code (30 Jun 2005)

Brian Cowen: I propose to take Questions Nos. 261 and 263 together. I am informed by the Revenue Commissioners that home carer tax credit is available in the case of a married couple who are jointly assessed to income tax where one spouse is a home carer. A "home carer" is a person who cares for one or more dependant persons. A dependant person for the purposes of the tax credit must be either a child for...

Written Answers — : (30 Jun 2005)

Brian Cowen: I am informed by the Revenue Commissioners that according to their records, a claim for repayment of income tax has not been received. This claim should be made on a form P50 which will issue to the taxpayer today. Any queries regarding same can be directed to the person's local tax office at Sullivan's Quay, Cork which can be contacted at Revenue's Lo-call number 1890-444425.

Written Answers — Fiscal Policy: Fiscal Policy (30 Jun 2005)

Brian Cowen: The Finance Act 2003 extended the write-off period for capital allowances for hotels from seven to 25 years. It provided that capital expenditure incurred on or after 4 December 2002 on the construction or refurbishment of a hotel is to be written off at the rate of 4% per annum over 25 years. However, certain transitional provisions ensured that where a full and valid planning application...

Written Answers — Mobile Telephony: Mobile Telephony (30 Jun 2005)

Brian Cowen: The position is that the charging of VAT on mobile telephone calls made and completed or initiated in another state is covered by section 5(5) of the Value Added Tax Act 1972, as amended, which transposes Article 9(1) of the sixth Council directive. This provides that VAT is charged in the place of establishment of the supplier. Therefore, Irish suppliers of mobile phone services are liable...

Written Answers — Fiscal Policy: Fiscal Policy (30 Jun 2005)

Brian Cowen: The 2004 gross allocation to my Department's Vote was €127.753 million. The net allocation, having deducted estimated appropriations-in-aid of €0.412 million, was €127.342 million. The provisional outturn figures for 2004 were €91.579 million gross and €90.548 million net. The provisional surplus for surrender to the Exchequer was €36.794 million. The 2004 provisional surplus was...

Written Answers — Tax Code: Tax Code (30 Jun 2005)

Brian Cowen: The age tax credit, then the age tax allowance, was introduced by the Finance Act 1974. This provided an additional income tax personal allowance for the 1974-75 tax year and subsequent years. On its introduction, the age allowance was, in the case of a married person, £50 or €63 and for a single or widowed person, £25 or €32. The age tax credit was last changed in budget 2002 when, in...

Written Answers — Tax Code: Tax Code (30 Jun 2005)

Brian Cowen: The VAT rating of goods and services is subject to the requirements of EU VAT law with which Irish VAT law must comply. The position is that the VAT rating of medicine of a kind used for animal oral consumption is generally subject to the zero rate of VAT. However, under EU law, the supply of non-oral animal medicine does not qualify for the zero rate. The veterinary medicine in question,...

Written Answers — Irish Language: Irish Language (30 Jun 2005)

Brian Cowen: My Department has not allocated a specific overall provision in its 2005 Estimates towards the cost of implementing the provisions of the Official Languages Act 2003. The main area of expenditure on the Irish language in my Department is through Gaeleagras na Seirbhíse Poiblí. Gaeleagras was established in the Department in 1971 with the general aim of promoting the Irish language...

Written Answers — Tax Code: Tax Code (30 Jun 2005)

Brian Cowen: At recent meetings of EU Finance Ministers, there has been discussions about exploring the possibility of introducing a tax on aviation fuel or a levy, compulsory or optional, on airline tickets for the purposes of raising revenue for development aid. Opinions differed on the wisdom of such an approach. Following these discussions, the European Commission was asked to submit an analysis of...

Written Answers — Tax Collection: Tax Collection (30 Jun 2005)

Brian Cowen: Levying of interest charges is a matter for the Revenue Commissioners and the application or waiving of an interest charge in any instance is dealt with by Revenue under its powers of care and management. The exercise of these powers is carried on by and under the authority of the commissioners. I am informed by Revenue that payment of interest is considerably more problematic than payment of...

Written Answers — Appointments to State Boards: Appointments to State Boards (30 Jun 2005)

Brian Cowen: One vacancy exists on each of the national treasury management agency advisory committee and the national pensions reserve fund commission, due, respectively, to the retirement and to the expiry of the term of office of members. There are three vacancies on the disabled drivers medical board of appeal arising from the recent expansion of the board. Arrangements are in train for the filling of...

Written Answers — Appointments to State Boards: Appointments to State Boards (30 Jun 2005)

Brian Cowen: Three vacancies will arise on the board of An Post National Lottery Company in November 2005. These vacancies will be filled in accordance with section 14 of the National Lottery Act 1986. In considering persons for appointment to boards under the aegis of my Department, I have regard to a range of factors, including the guidelines set out in the Cabinet handbook regarding eligibility,...

Order of Business. (1 Jul 2005)

Brian Cowen: It is proposed to take No. 20, motion re proposed approval by Dáil Éireann for a decision of the European Parliament and the Council establishing the European return fund for the period 2008 to 2013, back from committee; No. 21, motion re proposed approval by Dáil Éireann for a decision of the European Parliament and the Council establishing the European refugee fund for the period 2008...

Order of Business. (1 Jul 2005)

Brian Cowen: I will respond to the point that has been made for the information of the House. As has been stated, the need to commence the 2004 Act is the subject of numerous questions and representations. This amendment Bill is to be brought forward because when the 2004 Act was enacted, it was considered that payments of allowances and fees to registrars could be made on an administrative basis....

Order of Business. (1 Jul 2005)

Brian Cowen: The Attorney General confirmed this advice. The failure to make provision for continued payments of allowances and fees to private registrars would have serious consequences for those registrars, for the system of civil registration in the communities served by them and for the Exchequer. This amendment is to enable what was previously regarded an administrative provision——