Results 3,701-3,720 of 16,537 for speaker:Brian Lenihan Jnr

Written Answers — Tax Code: Tax Code (2 Mar 2010)

Brian Lenihan Jnr: I propose to take Questions Nos. 156 and 175 together. Relief for the cost of nursing home fees incurred which form part of a health expense claim continues to be allowed at the individual claimant's marginal rate of tax. The statutory requirement that relief is to be given by way of repayment after the end of the tax year may be modified in cases of hardship to allow tax relief during the...

Written Answers — Tax Code: Tax Code (2 Mar 2010)

Brian Lenihan Jnr: I am advised by the Revenue Commissioners that this case involves the seizure of a non-State registered motor vehicle owned by a State resident. The vehicle in question was a new means of transport when it was acquired in the UK in June 2008. A new means of transport is defined as a motorised land vehicle which is intended for the transport of persons or goods, which was supplied six months...

Written Answers — Tax Clearance Certificates: Tax Clearance Certificates (2 Mar 2010)

Brian Lenihan Jnr: I am advised by the Revenue Commissioners that, regrettably, due to industrial action by some staff, it is not possible to ascertain the specific details of this case in the time available.

Written Answers — Tax Clearance Certificates: Tax Clearance Certificates (2 Mar 2010)

Brian Lenihan Jnr: I understand that the Deputy is referring to the issue of VAT and cemeteries. The Revenue Commissioners have confirmed that under the Irish VAT Act the purchase of a burial plot in a cemetery or through an undertaker is taxable at the lower VAT rate of 13.5%. Consequently the supply of burial plots by private cemeteries is currently subject to VAT. While cemeteries operated by local...

Written Answers — Tax Clearance Certificates: Tax Clearance Certificates (2 Mar 2010)

Brian Lenihan Jnr: I understand that the Department of Environment, Heritage and Local Government does not operate a home relocation scheme to assist households who wish to relocate in the aftermath of a flooding event. I have no plans to introduce such a tax incentive measure. However, in recognition of the problems faced by people in many areas of the country due to the recent flooding, the Government...

Written Answers — Departmental Staff: Departmental Staff (2 Mar 2010)

Brian Lenihan Jnr: I presume that the Deputy is referring to the scheme which, in the civil service, applied at the levels of Deputy and Assistant Secretary. The scheme of awards was based on performance by reference to demanding targets. The pool for performance awards was 10% of the pay bill in the relevant year for the group concerned. Within that overall limit individuals could receive payments of up to 20%...

Written Answers — Fiscal Policy: Fiscal Policy (2 Mar 2010)

Brian Lenihan Jnr: Under Section.30 of the Dublin Docklands Development Authority Act 1997, the Dublin Docklands Development Authority is entitled to borrow up to a limit of €127m, with the approval of the Minister for the Environment Heritage and Local Government and the consent of the Minister for Finance. In October 2006 the Dublin Docklands Development Authority applied to and was given approval by the...

Written Answers — Business Closures: Business Closures (2 Mar 2010)

Brian Lenihan Jnr: I am advised by the Revenue Commissioners that the following numbers of individuals and companies were recorded as ceased trading on their records during the period Feb 2009-Jan 2010, as requested by the Deputy: County Individuals Companies CARLOW 163 36 CAVAN 109 46 CLARE 231 64 CORK. 1,144 396 DONEGAL 479 109 DUBLIN 3,183 1,657 GALWAY 503 167 KERRY 280 105 KILDARE 548 195...

Written Answers — Pension Provisions: Pension Provisions (2 Mar 2010)

Brian Lenihan Jnr: In the case of prison officers, my Department calculates the pension entitlements and authorises payment on the basis of information which it receives from the Irish Prison Service, Department of Justice, Equality and Law Reform. Accordingly, my Department is not in a position to process prison officer retirements until such time as it receives the relevant documents from the Irish Prison...

Written Answers — Pension Provisions: Pension Provisions (2 Mar 2010)

Brian Lenihan Jnr: In the case of prison officers, my Department calculates the pension entitlements and authorises payment on the basis of information which it receives from the Irish Prison Service, Department of Justice, Equality and Law Reform. Accordingly, my Department is not in a position to process prison officer retirements until such time as it receives the relevant documents from the Irish Prison...

Written Answers — Tax Code: Tax Code (2 Mar 2010)

Brian Lenihan Jnr: I have received correspondence from a number of sectors, including the CHP sector, seeking an exemption from the carbon tax. CHP is an energy efficient process that I have supported through the introduction of generous tax reliefs such as capital allowances and consequently I do not think it appropriate to put in place a further tax subsidy. We need to ensure the carbon tax has a broad base...

Written Answers — Local Government Staff: Local Government Staff (2 Mar 2010)

Brian Lenihan Jnr: While no request has been received concerning this, this would be a matter in the first instance for the Minister for the Environment, Heritage and Local Government.

Written Answers — Job Creation: Job Creation (2 Mar 2010)

Brian Lenihan Jnr: It is not possible to estimate this with any degree of reliability as the question posed is counterfactual. If, however, the average rate of job increases of 2000 to 2008 had been maintained then the extra annual payroll cost in 2010 of additional staff recruited in 2009 would be around €55 million. This estimated figure, which excludes local authorities, takes the pay rate reductions...

Written Answers — Departmental Staff: Departmental Staff (2 Mar 2010)

Brian Lenihan Jnr: The authorised staffing number (whole-time equivalent) in my Department on 1 March 2010 was 647.50. The total number of staff serving (whole-time equivalent) on the 27 March 2009 (the date of issue of the Department of Finance letter advising Departments and Offices of the moratorium) was 608.61. Serving numbers at 1 March 2010 is 558.18. Prioritisation of resource allocation in my...

Written Answers — Ministerial Appointments: Ministerial Appointments (2 Mar 2010)

Brian Lenihan Jnr: Section 22 of the Anglo Irish Bank Corporation Act 2009 provides that I shall appoint an Assessor at an appropriate time having regard to the public interest, to determine the fair and reasonable aggregate value of the transferred shares and extinguished rights and the consequent amount of compensation, if any, that may be payable to persons in respect of Anglo shares transferred and rights...

Written Answers — Tax Code: Tax Code (2 Mar 2010)

Brian Lenihan Jnr: The position is that Section 462 of the Taxes Consolidation Act 1997 provides for a one-parent family tax credit to be granted where a claimant proves that a qualifying child is resident with him or her for the whole or part of the year. However, the relief does not apply for any year of assessment where a husband and wife are living together. Nor is the credit available for a year of...

Written Answers — Tax Code: Tax Code (2 Mar 2010)

Brian Lenihan Jnr: Where an individual wishes to claim tax relief in respect of maintenance payments made in respect of a separated spouse they should supply their inspector of taxes with a copy of the signed maintenance agreement under which the maintenance payments are being made together with documentary evidence to confirm the actual payments made. The maintenance arrangement may be in the form of an order...

Written Answers — Tax Clearance Certificates: Tax Clearance Certificates (2 Mar 2010)

Brian Lenihan Jnr: I am advised by the Revenue Commissioners that, regrettably, due to industrial action by some staff, it is not possible to ascertain the specific details of this case in the time available.

Written Answers — Business Closures: Business Closures (2 Mar 2010)

Brian Lenihan Jnr: I am advised by the Revenue Commissioners that the following numbers of individuals and companies were recorded as ceased trading during the period requested by the Deputy: Year Individuals Companies 2005 35,536 8,399 2006 35,852 7,123 2007 34,586 7,184 2008 28,756 7,525 The Commissioners advise that the figures should be treated with some caution as, based on past experience, there...

Written Answers — Departmental Expenditure: Departmental Expenditure (2 Mar 2010)

Brian Lenihan Jnr: The Office of Pubic Works provides car parking spaces for various Government Departments including the Department of Finance. I have been informed by the Office of Public Works that they are currently collating the information requested by the Deputy and will foreword it directly him upon completion of this process. In addition to car parking spaces provided by the Office of Public Works,...