Results 1,861-1,880 of 19,445 for speaker:Brian Cowen

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

Brian Cowen: The Deputy may be referring to the Revenue Commissioners' study, Effective tax rates of the top 400 earners: Report for the tax year 2001, which was published by my Department in March of this year. The Revenue Commissioners in paragraph 4 of that report set out a new methodology to be applied in future in such studies in terms of quantifying and classifying tax paid. The changes are: deposit...

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

Brian Cowen: The rules on residency are not a specific tax relief scheme as such and are therefore not included in the review of tax relief schemes that I announced in the 2005 Budget. However, as already outlined to the House on 1 June last, I have asked the chairman of the Revenue Commissioners to monitor the application of the current non-resident rules, through examination of cases handled in the...

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

Brian Cowen: Final reports from the consultants have not yet been received. However, the reviews are scheduled to be completed in time to inform the development of the 2006 budget and Finance Bill. I am not yet in a position to indicate any likely publication date for these studies.

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

Brian Cowen: All of the submissions made to my Department under the public consultation process relating to this review have been examined. The discussions held in the Joint Committee on Finance and the Public Service and in the Joint Committee on Arts, Sport, Tourism, Community, Rural and Gaeltacht Affairs have also been noted. I am aware of these submissions and will bear them in mind in the context of...

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

Brian Cowen: Consideration of the issues involved in relation to the tax exemption for stallion stud fee income is still ongoing and I understand that the Commission has not yet concluded its deliberations on the matter. In the normal course, any proposals for change in tax exemptions are considered in the context of the annual budget.

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

Brian Cowen: I am advised by the Revenue Commissioners that the information requested by the Deputy is set out in the following table. The figures for the years 1998-1999 to 2002 inclusive are based on incomes data derived from income tax returns held on Revenue records and have been grossed-up to an overall expected level to adjust for incompleteness in the numbers of returns on record at the time the...

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

Brian Cowen: I propose to take Questions Nos. 537 and 538 together. The remittance basis of taxation is a long-standing statutory tax relieving provision, which is contained in section 71(3) of the Taxes Consolidation Act 1997. In brief, the remittance basis of taxation means that the foreign income, that is, the non-Irish and non-UK income, of certain individuals working here is liable to Irish tax only...

Written Answers — Drug Seizures: Drug Seizures (29 Sep 2005)

Brian Cowen: Customs services, both nationally and internationally, are acutely conscious of the importance of coastal surveillance and it is considered regularly at national and international fora. The Customs and Excise service of the Revenue Commissioners has primary responsibility for the prevention, detection, interception and seizure of controlled drugs at importation in Ireland and is well aware of...

Written Answers — Vehicle Registration: Vehicle Registration (29 Sep 2005)

Brian Cowen: I am informed by the Revenue Commissioners that new online service has greatly reduced the demand for personal service at their vehicle registration offices. An increasing number of motor dealers now register new vehicles online themselves — currently approximately 80% of such registrations nationally are online — in preference to using the facilities at vehicle registration offices. In...

Written Answers — Tax Code: Tax Code (29 Sep 2005)

Brian Cowen: A repayment was approved for the person concerned on 21 September 2005 and a cheque for the amount due issued on 23 September 2005.

Seanad: Telecommunications Services. (29 Sep 2005)

Brian Cowen: I want to explain 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 supply of telecommunications services is subject to the standard rate of VAT which in Ireland is set at 21%. The EU sixth VAT directive requires that such services are subject to the standard rate. Under Irish law the charging of VAT on mobile...

Seanad: Telecommunications Services. (29 Sep 2005)

Brian Cowen: I do not know if, in the contract between the service providers, they are allowed to include VAT as a charge for the service, but I can check that and come back to the Senator with that clarification. I am not aware whether they would only charge a call rate and that subsequently VAT is paid to the Irish provider. I expect that the purpose of these EU directives or double taxation treaties is...

Seanad: Tax Code. (29 Sep 2005)

Brian Cowen: It is important to set out the facts for the record. It is necessary at the outset to remind the House that the need for a definition of residency arises from the need for clarity as regards which sovereign jurisdiction has the taxing rights in relation to particular taxpayers. If such rules were not formulated and applied there would be potential confusion and conflict, and unfairness to the...

Seanad: Tax Code. (29 Sep 2005)

Brian Cowen: There is no evidence to that effect. The residency rules are long-standing and were subject to review in 1994. I have explained in detail how the regime works. As I outlined, the belief that non-residency, by definition, involves non-payment of taxes is incorrect. The Revenue Commissioners monitor the situation on an ongoing basis and are satisfied with the operation of the rules. Should the...

Report of Comptroller and Auditor General: Motion. (4 Oct 2005)

Brian Cowen: I move amendment No. 1: "To delete all words after "Dail Éireann" and substitute the following: —notes the annual report of the Comptroller and Auditor General on the 2004 Appropriation Accounts in the context of a gross expenditure by central Government of more than €41 billion in 2004 and that in line with normal procedure it will now be passed for scrutiny to the Committee of Public...

Report of Comptroller and Auditor General: Motion. (4 Oct 2005)

Brian Cowen: I did not interrupt what I am sure was a very positive contribution from Deputy Burton.

Report of Comptroller and Auditor General: Motion. (4 Oct 2005)

Brian Cowen: At a general level the Revenue Commissioners——

Report of Comptroller and Auditor General: Motion. (4 Oct 2005)

Brian Cowen: It makes more sense when it is read out.

Report of Comptroller and Auditor General: Motion. (4 Oct 2005)

Brian Cowen: If it is okay, a Cheann Comhairle, I will make a contribution. At a general level the Revenue Commissioners recognise the tax compliance risks which arise in the construction industry and they have carried out an extensive programme of checks, audits and investigations in the industry in 2005. Revenue has reorganised itself along regional lines, with each Revenue region containing a special...

Report of Comptroller and Auditor General: Motion. (4 Oct 2005)

Brian Cowen: Dublin also has a Revenue district specifically dedicated to dealing with high-risk construction industry cases.