Results 2,701-2,720 of 16,537 for speaker:Brian Lenihan Jnr

Written Answers — Banking Sector Regulation: Banking Sector Regulation (25 May 2010)

Brian Lenihan Jnr: A sole trader or SME is entitled to seek a review from the Credit Review Office when there is a reduction or removal of an overdraft facility on the same basis as when an application for credit is refused. I would strongly urge businesses to avail of the opportunity for an independent review of decisions to enhance their chances of obtaining credit or retaining existing credit.

Written Answers — Consultancy Contracts: Consultancy Contracts (25 May 2010)

Brian Lenihan Jnr: All major contracts awarded by the National Asset Management Agency since its inception, including those for accountancy services, have been fully compliant with standard public procurement procedures and have been awarded through www.etenders.gov.ie, the website for Irish public tenders. These procedures require that the most economically advantageous bid be accepted. The names of the...

Written Answers — Proposed Legislation: Proposed Legislation (25 May 2010)

Brian Lenihan Jnr: The submission forwarded by the Deputy refers to amendments to Section 35 of the Credit Union Act 1997 contained in the Central Bank Reform Bill 2010. The submission seeks the deferral of the insertion of the new Sections 35A and 35B, stating that the conditions attached require consultation and much further discussion. I do not agree with this proposition for the following reasons. Section...

Written Answers — Tax Collection: Tax Collection (25 May 2010)

Brian Lenihan Jnr: I understand from the Chief State Solicitor that he has not yet applied to the High Court for a grant of Letters of Administration in this case but expects to do so shortly. As noted in my previous reply, the applicant's case for a waiver of the State's interest in the estate under Section 73 of the Succession Act, 1965 will then be considered by the Chief State Solicitor and by the Attorney...

Written Answers — Departmental Programmes: Departmental Programmes (25 May 2010)

Brian Lenihan Jnr: The cycle to work scheme came into operation on 1 January 2009. With a view to keeping the scheme simple and reducing administration on the part of employers, there is no notification procedure for employers involved. Accordingly, the Revenue Commissioners do not have statistics on the uptake of the scheme by employers or employees. The scheme operates on a self-administration basis, and...

Written Answers — Tax Collection: Tax Collection (25 May 2010)

Brian Lenihan Jnr: Section 5 of the Finance Act 2009 was amended whereby the level of tax relief investors can claim on the interest for mortgages and loans on residential rental properties was reduced to 75% of the interest accrued from 7th April 2009. This measure was introduced at a time when mortgage interest rates were at historical lows and the repayment burden on investors had been reduced significantly....

Written Answers — Tax Collection: Tax Collection (25 May 2010)

Brian Lenihan Jnr: I am advised by the Revenue Commissioners that initially the person concerned took out a new mortgage in 2003. A further new mortgage was taken out in 2007. Immediately prior to the 2010 Finance Act, mortgage interest relief was only available for a maximum of seven tax years. On that basis, the person concerned ceased to be granted mortgage interest tax relief at the end of 2009, covering...

Written Answers — Tax Code: Tax Code (25 May 2010)

Brian Lenihan Jnr: I am advised by the Revenue Commissioners that the VAT rules for the sale of goods (including silage wrap) from one Member State to another are as follows. Sales between a VAT registered business in Northern Ireland and another VAT registered business (including a farmer) in this State are zero rated in Northern Ireland and the purchaser must self-account to Revenue in this State for VAT on...

Written Answers — Departmental Agencies: Departmental Agencies (25 May 2010)

Brian Lenihan Jnr: The following Offices and Bodies are under the aegis of the Department of Finance but are funded from their own Votes and I am not administratively responsible for them. Vote Presidents Establishment 1 Comptroller and Auditor General 5 Superannuation and Retired Allowances 7 Appeal Commissioners 8 Revenue Commissioners 9 Office of Public Works 10 State Laboratory 11 Secret Service...

Written Answers — Departmental Expenditure: Departmental Expenditure (25 May 2010)

Brian Lenihan Jnr: The attached table sets out details of the Budget Estimates, by Subhead, for the years 2007-2010. The Subheads reflect the particular projects (programmes) that fall within the ambit of my Vote in each year. The table also sets out the amounts unspent and surrendered in each of the years in question. The Deputy should note that the total unspent in 2007 was €4.687m but, in accordance with...

Written Answers — Public Sector Recruitment: Public Sector Recruitment (25 May 2010)

Brian Lenihan Jnr: The moratorium on recruitment and promotion was introduced by the Government at the end of March 2009. The moratorium allows for certain general exemptions in the Education and Health Sectors for the filling of certain key posts as well as for the Local Authorities in relation to fire, health and safety, Interreg and beach warden posts. Information in relation to the posts covered by these...

Written Answers — Departmental Expenditure: Departmental Expenditure (25 May 2010)

Brian Lenihan Jnr: I have by informed by the Office of Public Works that they lease car parking spaces for a number of Departments and Offices falling under the Office of Public Works remit. In the period 1st January 2009 to 31st December 2009, based on the information available to the Office of Public Works for the assignment of space in leased buildings to the Departments/Offices involved, the total...

Written Answers — Financial Institutions Support Scheme: Financial Institutions Support Scheme (25 May 2010)

Brian Lenihan Jnr: The legal basis for the Deposit Guarantee Scheme in Ireland is set out in the European Communities (Deposit Guarantee Scheme) Regulations 1995 (S.I. No. 168 of 1995) as amended. These Regulations implement the European Union Directive on Deposit Guarantee Schemes (94/19/EC) as amended. The Deputy will be aware that the Irish Deposit Guarantee Scheme covers 100% of retail deposits with all...

Written Answers — Tax Code: Tax Code (25 May 2010)

Brian Lenihan Jnr: I am informed by the Revenue Commissioners that there is no record of any correspondence having been received from either HMRC or the taxpayer in relation to their tax affairs.

Written Answers — Criminal Prosecutions: Criminal Prosecutions (25 May 2010)

Brian Lenihan Jnr: I am informed by the Revenue Commissioners that the following table contains the information requested by the Deputy regarding prosecutions and convictions in respect of unlicensed trading contrary to the Auctioneers and House Agents Act 1947. The figures cover the years 2008 to date. It should be noted that there is no direct correlation between the institution of proceedings and the number...

Written Answers — Tax Code: Tax Code (25 May 2010)

Brian Lenihan Jnr: I am advised by the Revenue Commissioners that in accordance with section 10(1) of the Value-Added Tax 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. As the Deputy will be aware, VAT is an EU wide tax and...

Written Answers — Tax Collection: Tax Collection (25 May 2010)

Brian Lenihan Jnr: I am advised by the Revenue Commissioners that the person in question has been asked to provide documentation in support of the One Parent Family Credit. On receipt of the supporting documentation the claim will be dealt with.

Written Answers — Tribunals of Inquiry: Tribunals of Inquiry (25 May 2010)

Brian Lenihan Jnr: The reply recently given by the Taoiseach was in response to questions about payments by that Department, and set out the total paid by that Department in relation to the Moriarty Tribunal, up to end-April 2010. The reply which I gave on 1 April 2010 set out the total paid by the Department of the Taoiseach and the Department of Communications, Energy and Natural Resources, up to...

Written Answers — Tax Collection: Tax Collection (25 May 2010)

Brian Lenihan Jnr: I have been advised by the Revenue Commissioners that they have noted the additional material supplied by the parties, but that it does not provide grounds for further mitigation of the interest due. The stamp duty return is a standard process and must be completed in all cases to enable Revenue to stamp an instrument, whether a penalty is charged or not. Given the circumstances of the case,...

Written Answers — Tax Code: Tax Code (20 May 2010)

Brian Lenihan Jnr: I announced in the Budget that a carbon tax at a rate of €15 per tonne is being introduced on fossil fuels. The tax was applied to petrol and auto-diesel with effect from midnight, 9 December 2009; and applied from 1 May 2010 to kerosene, marked gas oil (also known as 'green diesel' or 'agricultural diesel'), liquid petroleum gas (LPG), fuel oil and natural gas. The application of the tax...