Results 2,221-2,240 of 16,537 for speaker:Brian Lenihan Jnr

Written Answers — National Lottery Funding: National Lottery Funding (1 Jul 2010)

Brian Lenihan Jnr: The surplus from the National Lottery is transferred to the Exchequer on a regular basis and is applied each year to part-fund the Exchequer allocations to a specified range of expenditure subheads across various Votes. Each year, the amount transferred to the Exchequer from the National Lottery surplus, together with details of the total Exchequer allocations to the relevant subheads are set...

Written Answers — Departmental Expenditure: Departmental Expenditure (1 Jul 2010)

Brian Lenihan Jnr: 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 advisors in circumstances requiring legal services of a specific nature. The costs associated with the Office of the Attorney General and the Office of the Chief State Solicitor are borne by the respective Votes. The following table sets out...

Written Answers — Freedom of Information: Freedom of Information (1 Jul 2010)

Brian Lenihan Jnr: It is the policy of my Department to retain early drafts of documents where changes to subsequent drafts of the document result in the substantial modification or removal of text from an earlier complete version, or where substantive annotations and comments are written on a copy of a complete or final draft. Early drafts are not retained where the only difference between drafts is in...

Written Answers — State Banking Sector: State Banking Sector (1 Jul 2010)

Brian Lenihan Jnr: Anglo Irish Bank is run on an arm's length commercial basis by the Board of Anglo. Consequently, matters which relate to the normal commercial business of the bank, including the detailed arrangements with individual customers and other business services are a matter for the Board of the bank. Information on the bank's contracts and loan conditions are commercially sensitive and it would...

Written Answers — Tax Code: Tax Code (30 Jun 2010)

Brian Lenihan Jnr: The initial application for a Primary Medical Certificate under the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994, is made to the Senior Medical Officer of the relevant local Health Service Executive administrative area. If the Primary Medical Certificate has been refused in this case, the named person may appeal the refusal to the Medical Board of Appeal,...

Written Answers — Public Sector Staff: Public Sector Staff (30 Jun 2010)

Brian Lenihan Jnr: I propose to take Questions Nos. 107 and 116 together. As you are aware the Special Civil Service Incentive Career Break Scheme was introduced as a once-off measure that was included in the Supplementary Budget on 7 April 2009. Following implementation on 30 April the measure was extended to staff in different areas of the public service, including the local government sector and the HSE....

Written Answers — Pension Provisions: Pension Provisions (30 Jun 2010)

Brian Lenihan Jnr: The National Pensions Reserve Fund was established on 2 April 2001 under the National Pensions Reserve Fund Act 2000 with the objective of meeting as much as possible of the cost to the Exchequer of social welfare pensions and public service pensions to be paid from the year 2025 until at least 2055. The National Pensions Reserve Fund Commission – who control and manage the Fund – publish...

Written Answers — Tax Collection: Tax Collection (30 Jun 2010)

Brian Lenihan Jnr: This is entirely a matter for the Revenue Commissioners. I am advised by Revenue that there is a significant tax debt in the case in question. Discussions to date have been unsuccessful in getting agreement on a plan for payment that is acceptable to Revenue. The person concerned has been advised that if an agreed payment plan is not in place within two weeks, enforcement action to effect...

Written Answers — Tax Code: Tax Code (30 Jun 2010)

Brian Lenihan Jnr: I propose to take Question Nos. 110 to 112, inclusive, together. I have stated previously that it is my intention to widen, if possible, the tax base on which betting duty would be applied. Bets placed either online or over the phone are generally with out-of-State companies so applying betting duty is therefore problematic. My officials, in conjunction with the Office of the Attorney...

Written Answers — National Solidarity Bonds: National Solidarity Bonds (30 Jun 2010)

Brian Lenihan Jnr: In Budget 2010, I announced the Government's intention to launch a National Solidarity Bond, the purpose of which is to allow citizens an opportunity to invest and provide money to the State to stimulate economic recovery and to assist in the maintenance and creation of employment. The necessary legislative basis was provided in this year's Finance Act and the Bond was launched on Tuesday 4...

Written Answers — Tax Collection: Tax Collection (30 Jun 2010)

Brian Lenihan Jnr: I am advised by the Revenue Commissioners that the number of earners who are exempt from income tax is estimated at 1,051,000 based on projected 2010 incomes. The figures are estimates from the Revenue tax-forecasting model using actual data for the year 2007, adjusted as necessary to take account of the most recent data available for income and employment trends for the year in question. It...

Written Answers — Pension Provisions: Pension Provisions (30 Jun 2010)

Brian Lenihan Jnr: The maximum allowable pension fund that an individual can build up from tax-relieved contributions is known as the Standard Fund Threshold or SFT. The SFT is a lifetime limit which was introduced in Budget and Finance Act 2006 at an initial level of €5 million and was increased in line with an indexation factor in 2007 and 2008 to its current value of just over €5.4 million. In line with...

Written Answers — Tax Code: Tax Code (29 Jun 2010)

Brian Lenihan Jnr: I have no plans to abolish the air travel tax. The air travel tax was one of a number of Budgetary measures introduced recently that was necessary in the context of an overall response to the fiscal challenges we face. I have stated before that the impact of the tax on passenger numbers is being overstated.

Written Answers — Customs Service: Customs Service (29 Jun 2010)

Brian Lenihan Jnr: I am advised by the Revenue Commissioners that, although there are no full time Customs staff stationed at Ireland West Airport Knock, Revenue's Customs enforcement staff attend at the airport very regularly from other nearby locations. Attendance by Customs officers is selective and targeted and is based on analysis and evaluation of national and international seizure trends, traffic...

Written Answers — Tax Code: Tax Code (29 Jun 2010)

Brian Lenihan Jnr: It is presumed the Deputy is primarily referring to the recent European Court of Justice ruling on setting minimum retail prices for cigarettes and to Council Directive 2010/12/EU, of 16 February 2010, amending Directives 92/79/EEC and 95/59/EC on the structure and rates of excise duty applied on manufactured tobacco. The European Court of Justice judgement issued in March and is being...

Written Answers — Tax Code: Tax Code (29 Jun 2010)

Brian Lenihan Jnr: Compulsory purchase order (CPO) relief from Capital Gains Tax (CGT) was introduced when CGT rates were much higher than the current level of 25%. CPO relief was a type of "rollover relief" which meant that the tax due on a gain could be partly or fully deferred if the consideration for the disposal of the asset was reinvested. The abolition of this relief was in accordance with the overall...

Written Answers — Tax Refunds: Tax Refunds (29 Jun 2010)

Brian Lenihan Jnr: I am informed by the Revenue Commissioners that a cheque in repayment of Income Tax issued to the person in question in October 2008. The cheque was cashed but the Commissioners were informed some time later that the person in question did not receive the cheque. The matter has been under investigation by the Commissioners, An Garda Síochána and the relevant banks. This investigation has...

Written Answers — Auctioneering Licences: Auctioneering Licences (29 Jun 2010)

Brian Lenihan Jnr: I am advised by the Revenue Commissioners that the number of Auctioneers awarded Licences were 2711 in 2007, 2527 in 2008 and 2121 in 2009.

Written Answers — Tax Code: Tax Code (29 Jun 2010)

Brian Lenihan Jnr: This is a matter for the Revenue Commissioners who are responsible for the administration of mortgage interest relief through the tax relief at source (TRS) system. I am advised by the Revenue Commissioners that the person in question is currently receiving payment of the relief through the TRS system each month in respect of his mortgage repayments. Payment of mortgage interest relief due...

Written Answers — Tax Code: Tax Code (29 Jun 2010)

Brian Lenihan Jnr: I am advised by the Revenue Commissioners that in accordance with section 10(1) of the Value-Added Tax Act 1972 (as amended), the amount on which Value-Added Tax is chargeable is the total consideration receivable by the supplier, "including all taxes, commissions, costs and charges whatsoever" but not including the Value-Added Tax itself. VAT is an EU-wide tax and Irish VAT law must comply...