Results 2,801-2,820 of 16,537 for speaker:Brian Lenihan Jnr

Written Answers — Tax Code: Tax Code (18 May 2010)

Brian Lenihan Jnr: The position is that an individual's entitlement to mortgage interest relief is based on a year of assessment, which is defined in the Taxes Consolidation Act 1997 as a calendar year i.e. from 1 January to 31 December. The administration of the mortgage interest relief is a matter for the Revenue Commissioners in conjunction with the relevant financial institutions. I am advised by the...

Written Answers — Tax Code: Tax Code (18 May 2010)

Brian Lenihan Jnr: Generally speaking, members of cohabiting couples are treated as separate and unconnected individuals for the purpose of income tax. Each partner is a separate entity for tax purposes and credits and bands and reliefs cannot be transferred from one partner to the other. The basis for the current taxation of married couples derives from the Supreme Court decision in Murphy v the Attorney...

Written Answers — House Prices: House Prices (18 May 2010)

Brian Lenihan Jnr: I am informed by the Central Bank and Financial Services Authority of Ireland (CBFSAI) that the stress-testing exercise relevant to the Deputy's question was carried out by the CBFSAI on Irish credit institutions in 2006. The findings were reported by the CBFSAI in its Financial Stability Report published on 6 November 2006. The results of this exercise were reported in a signed article in...

Written Answers — Disabled Drivers: Disabled Drivers (18 May 2010)

Brian Lenihan Jnr: The Disabled Drivers Medical Board of Appeal is hosted by the National Rehabilitation Hospital (NRH), Rochestown Avenue, Dun Laoghaire, Co. Dublin on behalf of the Department of Finance. The cost of the Board has been recouped to the NRH since 2005 from the Department of Finance Vote. The amounts recouped to the NRH was €320,323 for 2008 and €371,467 for 2009. These amounts include the...

Written Answers — Tax Collection: Tax Collection (18 May 2010)

Brian Lenihan Jnr: I am informed by the Revenue Commissioners that the yield from all tobacco products for the years 2005-2009 and the first quarter of 2010 is as follows Receipts from Tobacco Products tax 2005 - 2010 Year €m 2005 1,079.6 2006 1,103.3 2007 1,192.0 2008 1,171.0 2009 1,216.5 2010 (Jan to Mar) 100.7

Written Answers — Counterfeit Products: Counterfeit Products (18 May 2010)

Brian Lenihan Jnr: I am informed by the Revenue Commissioners that figures for the individually named categories of seized counterfeit goods are not available for the period prior to 2007. Furthermore, Revenue has responsibility for enforcing Intellectual Property Rights regulations on goods imported from non-EU states only. Recorded seizures of the above-mentioned goods for the period 2007 – 2010 (first...

Written Answers — Tobacco Product Seizures: Tobacco Product Seizures (18 May 2010)

Brian Lenihan Jnr: I am informed by the Revenue Commissioners that the following tables contain the information requested by the Deputy in relation to seizures by its Customs and Excise service of illicit tobacco products. The figures for 2010 cover the period 1 January to 31 March. CIGARETTES SEIZED Year Number ofSeizures Quantity Estimated Retail Value Total Duties (Excise & VAT) â'¬ â'¬ 2005...

Written Answers — Departmental Agencies: Departmental Agencies (18 May 2010)

Brian Lenihan Jnr: Report Stage of the Ombudsman (Amendment) Bill 2008 is due to be taken in the Dáil shortly. Once enacted, the Bill will extend the powers of the Ombudsman to cover a significant number of new bodies which, at present, are outside the remit of the Ombudsman. This means that the administrative actions of many public bodies, that were previously not subject to investigation by the Ombudsman,...

Written Answers — National Lottery: National Lottery (18 May 2010)

Brian Lenihan Jnr: The surplus of the National Lottery (viz. its turnover net of prizes and all costs) is transferred to the Exchequer on a regular basis. The following table shows the surplus transferred in each of the past five years: National Lottery Surplus transferred to the Exchequer Year â'¬m 2005 211 2006 200 2007 230 2008 265 2009 275 The transferred surplus is applied each year to part-fund...

Written Answers — Tax Code: Tax Code (18 May 2010)

Brian Lenihan Jnr: I am advised by the Revenue Commissioners that a claim for tax relief on medical expenses, incurred by the person in question during 2009 was received on 18 March 2010. In a letter to the taxpayer on 23 March 2010, the Revenue Commissioners sought further details in order to process the claim. To date, no reply to this letter has been received. However, the position is that the person is...

Written Answers — Tax Code: Tax Code (18 May 2010)

Brian Lenihan Jnr: I am advised by the Revenue Commissioners that the tax affairs of the person in question for 2009 have now been reviewed. An overpayment of €499.65 arises. This amount will transfer to his bank account within 5 working days. This represents all the tax deducted in 2009.

Written Answers — State Banking Sector: State Banking Sector (18 May 2010)

Brian Lenihan Jnr: Detailed information on bondholders of domestic credit institutions' senior and subordinated debt is not available. Credit institutions, including Anglo Irish Bank, do not have access to comprehensive information on the holders of their senior and junior, or subordinated debt, because such debt is publicly traded and dealt through clearing house systems. Issuers do not have access to the...

Written Answers — Tax Code: Tax Code (18 May 2010)

Brian Lenihan Jnr: In order to qualify for the Home Carer's Tax Credit, the claimant must normally reside with the dependent relative for the tax year or reside in a neighbouring residence, i.e. within 2 kilometres of the claimant. If these circumstances apply in this case, the person in question may make a claim for the Home Carer's Tax Credit. He may do this online at www.revenue.ie or on the application...

Written Answers — Tax Code: Tax Code (18 May 2010)

Brian Lenihan Jnr: Exemptions from a broad range of taxes are already available to bodies that are established for charitable purposes only and which apply all of their income for such purposes. Sections 207 and 208 of the Taxes Consolidation Act (TCA) 1997 provide an exemption from Income Tax and this exemption is extended to cover Corporation Tax by sections 76 and 78 of the same Act. Exemptions are also...

Written Answers — State Banking Sector: State Banking Sector (18 May 2010)

Brian Lenihan Jnr: The maintenance of records is an operational matter for the bank itself. I am assured that under the new management team the bank is maintaining its records in line with standard banking practice. For the information of the Deputy the Bank maintains files on all loans made by the Bank. Some, but not all, elements of the loan documentation are recorded electronically and/or scanned by the...

Written Answers — State Banking Sector: State Banking Sector (18 May 2010)

Brian Lenihan Jnr: My Department has consulted with the relevant financial institution with regard to the matter raised in the Deputy's question. The financial institution has confirmed to my Department that no instances of the nature outlined by the Deputy have come to light. If the Deputy has any information in relation to specific instances of the nature described he should provide the authorities with...

Written Answers — Local Authority Charges: Local Authority Charges (18 May 2010)

Brian Lenihan Jnr: Under the provisions of the Tax Acts, a person in receipt of rental income is assessed to income tax on the net amount of the rents received (i.e. the gross rents less allowable expenses incurred in earning those rents). In computing the net amount of the rents received, only those deductions that are specified in section 97(2) of the Taxes Consolidation Act 1997 are allowable. The main...

Written Answers — National Asset Management Agency: National Asset Management Agency (18 May 2010)

Brian Lenihan Jnr: The National Asset Management Agency (NAMA) has been established to remove the portfolio of risky assets from the balance sheets of relevant institutions. It has not been established for the benefit of borrowers, whether their borrowings are above or below €5 million. Borrowers whose loans are transferred to NAMA will continue to owe the full amount borrowed and the conditions of their...

Written Answers — Decentralisation Programme: Decentralisation Programme (18 May 2010)

Brian Lenihan Jnr: Transfers for grades represented by the Civil and Public Services union (mostly Clerical and Staff Officers) are arranged in accordance with formal procedures agreed with the Staff Side at General Council under the Conciliation and Arbitration Scheme for the Civil Service. Officers in these grades seeking a transfer to another Department or location may apply to the Personnel Officer of the...

Written Answers — Public Service Staff: Public Service Staff (18 May 2010)

Brian Lenihan Jnr: The gross Exchequer pay bill allocation for 2010 is €16.045 billion. The gross Exchequer pensions bill allocation for 2010 is €2.774 billion. In net terms, the respective figures are €15.092 billion and €2.237 billion. Full details are available in the Revised Estimate Volume for 2010. The Deputy should also be aware that there are some civil and public servants whose employment...