Results 1,881-1,900 of 19,445 for speaker:Brian Cowen

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

Brian Cowen: That district alone completed 80 audits so far this year with a yield of €4.5 million in tax, interest and penalties. This activity is being replicated in Revenue's other regions.

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

Brian Cowen: Revenue is now planning how to build on these activities in 2006. I am informed that the construction industry will form a major part of Revenue's compliance and audit work in 2006. In recent years, 12 instances of relevant contract tax fraud were investigated by Revenue. Because of the particular circumstances of two instances, it was considered appropriate to refer these to the Garda for...

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

Brian Cowen: Revenue has made significant investments in regard to its computer systems by integrating relevant contracts tax into its main computer systems. This allows for the better monitoring of compliance behaviour of principal contractors and for Revenue to more effectively police the operation of the C2 certificate of authorisation system. Turning to the issue of better management of public...

Written Answers — Tax Collection: Tax Collection (4 Oct 2005)

Brian Cowen: I propose to take Questions Nos. 284 and 285 together. I am advised by the Revenue Commissioners that PRSI and health levy are paid as one amount. The total amount paid annually by employers for each of the past five years is as follows: Tax Year PRSI and Levy paid by employers â'¬m 2004 6,881 2003 6,177 2002 5,775 2001 5,169 2000 4,391 The number of employers,...

Written Answers — Tax Code: Tax Code (4 Oct 2005)

Brian Cowen: I am informed by the Revenue Commissioners that under certain circumstances a claim for refund of VAT may be considered in accordance with Value Added Tax (Refund of Tax) (No. 15) Order 1981. This order enables VAT paid on qualifying goods to be refunded where the goods are purchased for the exclusive use of disabled persons suffering a specified degree of disablement. Visually impaired...

Written Answers — Tax Yield: Tax Yield (4 Oct 2005)

Brian Cowen: I have been informed by the Revenue Commissioners that the information requested by the Deputy as regards value added tax, VAT, stamp duty and capital gains tax, CGT, is as follows. The figures available for VAT are of the estimated yields from new housing and the maintenance and repair to all housing for the years 1997 to 2004, inclusive. In the case of the sale of a new house or apartment...

Written Answers — Tax Yield: Tax Yield (4 Oct 2005)

Brian Cowen: I am informed by the Revenue Commissioners that the period for which data are available is 1997 to August 2005, inclusive. As regards data pertaining to 2005, estimated revenue to end-August only can be provided. The relevant information has been forwarded to the Deputy. Estimated Excise and VAT Yield from Motor Fuels. 1997 1998 1999 2000 2001 2002 2003 2004 20051 â'¬m ...

Written Answers — Tax Code: Tax Code (4 Oct 2005)

Brian Cowen: I am advised by the Revenue Commissioners that the position is as set out in the following table which shows the comparative incidence of excise duty — alcohol products tax — per degree of alcohol contained in the main types of alcoholic beverage, taking products of typical strength within each category. Per litre per 1% alcohol Wine: @ 12.5% Beer: All Spirits: All Cider: @ 4.5%...

Written Answers — Tax Code: Tax Code (4 Oct 2005)

Brian Cowen: Fuel prices are driven by a number of factors, including the price of oil on international markets, exchange rates, production costs and refining costs. The rise in oil prices over recent periods reflected additional factors such as geopolitical uncertainty, supply disruptions and strong economic growth in catch-up countries such as China. Mineral oil taxes are a factor influencing fuel...

Written Answers — Tax Code: Tax Code (4 Oct 2005)

Brian Cowen: Section 12 of the Finance Act 2005 provides for the Minister for Finance, in consultation with the Minister for Foreign Affairs or a relevant other Minister, to certify as exempt from taxation certain allowances which provide compensation to officers of the State for the extra costs of having to live outside the State in order to perform their duties. The provision is aimed mainly at civil...

Written Answers — Tax Code: Tax Code (4 Oct 2005)

Brian Cowen: I propose to take Questions Nos. 293 to 295, inclusive, together. Capital allowances for the construction of private nursing homes were introduced in Finance Act 1998. I am informed by the Revenue Commissioners that they are not in a position to estimate the number of nursing homes which have benefited from this tax incentive. This is because the normal self-assessment tax return form does...

Written Answers — Capital Funding: Capital Funding (4 Oct 2005)

Brian Cowen: The Deputy will be aware that the capital envelopes are agreed for each Department and office by the Cabinet. In the case of the health sector, sanction to spend this money is provided by this Department on an annual basis. This sanction is subject to a series of general and specific conditions, including adherence to national and EU requirements in relation to capital appraisal and...

Written Answers — Liquor Licensing Laws: Liquor Licensing Laws (4 Oct 2005)

Brian Cowen: I am advised by the Revenue Commissioners that the information requested is not readily available. However, I have asked the Revenue Commissioners to forward all relevant information to the Deputy as soon as possible.

Written Answers — Departmental Records: Departmental Records (4 Oct 2005)

Brian Cowen: I am informed by the Revenue Commissioners that their standing procedures instruct staff that the accessing of taxpayer records should not take place except in the normal course of an officer's assigned duties and for business reasons. I am also informed that Revenue has an internal security policy that monitors any apparent irregular or excessive viewing or accessing of taxpayer records of...

Written Answers — Tax Code: Tax Code (4 Oct 2005)

Brian Cowen: I am informed by the Revenue Commissioners that the returns of income for the relevant years have been processed and notices of assessment issued to the person on 3 October 2005.

Written Answers — Tax Code: Tax Code (4 Oct 2005)

Brian Cowen: I have been advised by the Revenue Commissioners they have no record of having received correspondence for an application for a tax rebate from the person concerned. However, based on the details provided by the Deputy, they examined the case and issued a notification of the tax refund due to the person on 29 September 2005. A cheque in settlement will issue in the coming days.

Written Answers — Special Savings Incentive Scheme: Special Savings Incentive Scheme (4 Oct 2005)

Brian Cowen: I propose to take Questions Nos. 301 to 303, inclusive, together. I am informed by the Revenue Commissioners that the latest figure of the total number of active SSIA accounts, based on the SSIA annual returns by all qualifying savings managers, is at 31 December 2004. This figure was 1,094,294. The average monthly subscription at that date was €175. The monthly cost to the Exchequer for...

Written Answers — Tax Yield: Tax Yield (4 Oct 2005)

Brian Cowen: I am advised by the Revenue Commissioners that the annual revenue from fuels when priced at 80, 100, 120 and 140 cent per litre, based on total volume consumption in 2004, would be as presented in the following table: Excise Estimated VAT Total â'¬m â'¬m â'¬m 80 Cent Petrol 969 304 1,273 Diesel 874 34 908 Marked...

Written Answers — European Council: European Council (4 Oct 2005)

Brian Cowen: Ministers at the recent ECOFIN agreed that dialogue at EU level with major oil producing regions should be progressed. This is under way and the European Commission is looking at options to improve the transparency of oil markets with respect to available data. In respect of the agreement that Ministers should pursue policies aimed at promoting energy efficiency, any further options that...

Written Answers — Tax Code: Tax Code (4 Oct 2005)

Brian Cowen: The Austrian Chancellor recently stated there should be an automatic financing mechanism for part of the EU budget, for example, through taxation of international financial transactions. The issue of a currency transactions tax, Tobin tax, has been considered in several fora, including the informal ECOFIN meeting at Liege on 22 September 2001. The Belgian Presidency indicated it wished to...