Results 4,161-4,180 of 16,537 for speaker:Brian Lenihan Jnr

Written Answers — Tax Code: Tax Code (26 Jan 2010)

Brian Lenihan Jnr: Tax relief for mortgage interest paid on a qualifying home loan, i.e. a loan used for the purchase, repair, development or improvement of an individual's principle private residence, is operated through the tax relief at source (TRS) system. In my Supplementary Budget 2009, I announced that mortgage interest relief for first-time buyers and non-first time buyers was being limited to the...

Written Answers — Financial Institutions Support Scheme: Financial Institutions Support Scheme (26 Jan 2010)

Brian Lenihan Jnr: Under the Eligible Liabilities Guarantee (ELG) Scheme, which commenced on 9 December 2009 following Oireachtas and EU State aid approval, deposits taken by a participating institution under the Scheme between the date that the institution joins the Scheme and 29 September 2010 are guaranteed subject to six-monthly approval by the European Commission under State aid rules. Term deposits can...

Written Answers — Tax Code: Tax Code (26 Jan 2010)

Brian Lenihan Jnr: I am informed by the Revenue Commissioners that there has been no change in their practice in relation to determining the tax status (i.e. employed vs. self-employed) of locums working as substitutes in general practitioner practices. The position is that, notwithstanding that an individual may, in relation to an engagement, be described, correctly or otherwise, as a 'locum', Revenue's...

Written Answers — Tax Code: Tax Code (26 Jan 2010)

Brian Lenihan Jnr: As you are aware, expenses incurred in respect of routine dental treatment are excluded for the purpose of health expenses relief; this has always been the case since the inception of the relief in 1967. Routine dental treatment for the purposes of the relief is scaling, extraction and filling of teeth and the provision and repair of artificial teeth and dentures. With regard to the question...

Written Answers — Tax Code: Tax Code (26 Jan 2010)

Brian Lenihan Jnr: The Financial Emergency Measures in the Public Interest (No 2) Act, 2009 makes provision for the reduction in the pay rates of all persons employed by public service bodies, including those on short-term contracts, with effect from 1 January 2010. The purpose of the Act is to generate €1billion in savings on the public service pay bill in 2010 in light of the need to reduce public...

Written Answers — Departmental Reports: Departmental Reports (21 Jan 2010)

Brian Lenihan Jnr: The information requested by the Deputy in respect of the years 2007 to 2009 is contained in tables. 2007 Name of report / Task force commissioned Who carried out the report Reason for report Completion date Cost /Estimated cost of report Value for Money and Policy Review of the Grant-in-Aid to Ordnance Survey Ireland Howarth Consulting Ireland Limited To assess the objectives of the...

Written Answers — Tax Code: Tax Code (21 Jan 2010)

Brian Lenihan Jnr: Section 195 of the Taxes Consolidation Act 1997 provides an exemption from tax for the profits or gains arising to a person from the publication, production or sale of an original and creative work which has artistic or cultural merit in any of the five categories set out in the legislation, namely, a book or other writing; a play; a musical composition; a painting or other like picture; or a...

Written Answers — Tax Yield: Tax Yield (21 Jan 2010)

Brian Lenihan Jnr: Generally speaking the statistics on incomes published by my Department in relation to income tax are based on tax cases. This is clearly stated in publications and in replies to Parliamentary Questions. The vast majority of married income earners choose to be assessed jointly for income tax purposes. While it may be possible, with the assistance of significant development to the existing...

Written Answers — Tribunals of Inquiry: Tribunals of Inquiry (21 Jan 2010)

Brian Lenihan Jnr: There were no tribunals of inquiry conducted by my Department.

Written Answers — Departmental Agencies: Departmental Agencies (21 Jan 2010)

Brian Lenihan Jnr: The information requested by the Deputy is outlined in the tables. Table A lists the State Bodies under the aegis of my Department in receipt of Exchequer funding and their Budget allocation for 2009. Table B lists other state bodies under the aegis of my Department not in receipt of Exchequer funding and as such information on budgets is not included. In the period in question no bodies...

Written Answers — National Asset Management Agency: National Asset Management Agency (21 Jan 2010)

Brian Lenihan Jnr: NAMA will purchase eligible loans from participating institutions and will manage these loans with the intention of generating the best possible return for the taxpayer. NAMA will, in effect, step into the shoes of the participating institution that has transferred the loan to NAMA. Its interaction with each borrower, including the enforcement of security, will be governed by the relevant...

Written Answers — National Asset Management Agency: National Asset Management Agency (21 Jan 2010)

Brian Lenihan Jnr: NAMA is being established to purchase certain portfolios of risky loan assets from the balance sheets of participating institutions. In the course of its operation it is expected that NAMA will take possession of various properties. Under the NAMA Act, NAMA will have access to working capital in order for it to complete developments or projects where it is commercially advantageous to do...

Written Answers — Tax Code: Tax Code (21 Jan 2010)

Brian Lenihan Jnr: I understand that the Deputy is referring to the corporation tax exemption that was introduced for new start-up companies in Section 31 of Finance (No. 2) Act 2008. The provisions of that section provide for relief from corporation tax, for the first 3 years of operation, for companies incorporated on and from 14 October 2008 that commence to carry on a new trade in 2009. The relief is...

Written Answers — EU Directives: EU Directives (21 Jan 2010)

Brian Lenihan Jnr: The current public procurement Directives, 2004/18/EC covering procurement by public sector bodies and 2004/17/EC covering procurement by entities in certain public utility sectors, allow EU Member States to reserve the right to participate in the award of public contracts to sheltered workshops or to participants in sheltered employment programmes. These Directives have been transposed into...

Written Answers — Tax Code: Tax Code (21 Jan 2010)

Brian Lenihan Jnr: The position is that tax law provides that employees and office holders may claim a tax deduction in respect of: (a) the cost of travelling expenses necessarily incurred in the performance of the duties of their employment or office; and (b) the cost of other expenses incurred wholly, exclusively and necessarily in the performance of the duties of their employment or office. As regards an...

Written Answers — Departmental Expenditure: Departmental Expenditure (21 Jan 2010)

Brian Lenihan Jnr: Appendix 1 of the Revised Estimates for Public Services each year gives a breakdown by Department of all the expenditure areas that are supported by the proceeds of the National Lottery. It is estimated that a total of €272m will be available in 2010 from the proceeds of the National Lottery and the breakdown of the allocations between Departments will be published shortly as part of the...

Written Answers — Tax Code: Tax Code (21 Jan 2010)

Brian Lenihan Jnr: I refer the Deputy to my reply to Parliamentary Questions Nos. 48643/09 and 2047/10 which were taken together and answered on Tuesday 19 January 2010. The pay reductions provided for in the Financial Emergency Measures in the Public Interest (No. 2) Act 2009 apply to staff of bodies that receive grants from the State only where the body concerned is a public service body as defined in the...

Written Answers — Tax Code: Tax Code (21 Jan 2010)

Brian Lenihan Jnr: In summary, the pension-related deduction introduced by section 2 of the Financial Emergency Measures in the Public Interest Act 2009 applies to (i) public servants who are (ii) employed by or hold an office or position in a public service body and who (iii) are members of a public service pension scheme or are entitled to a benefit under such a scheme or receive a payment in lieu of...

Written Answers — Departmental Staff: Departmental Staff (21 Jan 2010)

Brian Lenihan Jnr: The number of staff employed in each Government Department at the end of 2007, 2008 and 2009 is set out in tabular form. Non Industrial Civil Servants 2007 2008 2009 Department 36,619.65 37,421.35 35,682.83 AGRICULTURE, FISHERIES & FOOD 4,294.08 4,203.94 3,845.18 ARTS, SPORT & TOURISM 171.30 174.43 150.53 ATTORNEY GENERAL 128.68 127.89 124.39 CENTRAL STATISTICS OFFICE 825.08 846.97...

Written Answers — Departmental Staff: Departmental Staff (21 Jan 2010)

Brian Lenihan Jnr: I propose to take Questions Nos. 102 and 103 together. The information requested by the Deputy is set out in tabular form and is based on information reported to my Department to date. In summary, the information reported to my Department to date indicates that some 1,106 Civil Servants have applied for the Incentivised Scheme for Early Retirement (ISER) and that 985 Civil Servants have...