Results 4,221-4,240 of 16,537 for speaker:Brian Lenihan Jnr

Written Answers — Excise Duty: Excise Duty (19 Jan 2010)

Brian Lenihan Jnr: The Deputy will be aware that some difficult choices had to be made in framing recent Budgets. The Government has over the past 18 months made very significant budgetary adjustments including those announced on 9 December last. Those reductions had to be made in many areas, including reductions in Social Welfare expenditure, cuts in public service pay rates and the deferral, reduction or...

Written Answers — Departmental Staff: Departmental Staff (19 Jan 2010)

Brian Lenihan Jnr: I am advised by the Revenue Commissioners that, historically, there were several departmental grade structures in Revenue which have, through a series of collective agreements in accordance with the C&A scheme, been integrated into the general service. Some departmental grades were still in existence in January 1998 but for the purpose of this reply, the nearest general service grade...

Written Answers — Departmental Staff: Departmental Staff (19 Jan 2010)

Brian Lenihan Jnr: The following table contains the information sought by the Deputy in relation to the Public Appointments Service (PAS). Public Appointments Service Grade Title 01/01/1998* 01/01/2007 31/12/2009 WTE WTE WTE Secretary General 0 0 0 Deputy Secretary 0 0 0 Assistant Secretary 1 1 1 Principal (Higher) 1 1 1 Principal 1 2 1 Assistant Principal (Higher) 2 2 2 Assistant Principal...

Written Answers — Tax Code: Tax Code (19 Jan 2010)

Brian Lenihan Jnr: I assume that the Deputy is referring to individual pension contributions, the tax relief on which is allowed at the taxpayer's marginal tax rate, that is, at the standard or higher rate of income tax as appropriate in each case. A breakdown of the cost of tax relief on employee contributions to occupational pension schemes is not available by income tax rate, as tax returns by employers to...

Written Answers — Tax Code: Tax Code (19 Jan 2010)

Brian Lenihan Jnr: I assume the Deputy is referring to a taxpayer on PAYE and paying the full rate of PRSI. On that basis, the effective average tax rates for the annual earnings as requested are set out as follows: Single Person Income Effective Average Tax Rate â'¬15,000 0.0% â'¬25,000 10.3% â'¬35,000 18.8% â'¬45,000 25.3% â'¬55,000 30.0% â'¬75,000 35.6% â'¬100,000 39.2% Married...

Written Answers — Tax Code: Tax Code (19 Jan 2010)

Brian Lenihan Jnr: As part of my recent Budget I announced a "domicile levy", full details of which will be announced in the Finance Bill. The levy of €200,000 will apply to Irish-domiciled individuals whose worldwide income exceeds €1 million and whose Irish-located capital is greater than €5 million. Although all taxes and potential taxation measures are constantly reviewed in the context of the Budget...

Written Answers — Tax Code: Tax Code (19 Jan 2010)

Brian Lenihan Jnr: As stated in my reply to Parliamentary Question No 81 of 17 December 2009, the position is that a married one income couple benefit from a standard rate band of €45,400 which is €9,000 higher than the band for a single person. They also have the benefit of the married person's credit in the amount of €3,660, which is double the single person's credit. Where the stay-at-home spouse in...

Written Answers — Tax Code: Tax Code (19 Jan 2010)

Brian Lenihan Jnr: A tax credit of 25% of the incremental expenditure incurred by a company in an accounting period on Research and Development (R&D) activities can be offset against a company's corporation tax liability. Finance (No.2) Act 2008 contained a number of very significant enhancements to the R&D tax credit scheme including: an option to carry-back unused tax credits for set-off against a company's...

Written Answers — Pension Provisions: Pension Provisions (19 Jan 2010)

Brian Lenihan Jnr: I propose to take Questions Nos. 249 and 301 together. The definition of a public servant in the legislation governing the pension levy and the pay reductions is the same. Therefore, in general the reductions in pay under the Financial Emergency Measures in the Public Interest (No. 2) Act 2009 will apply to employees who are paying the pension related deduction. However, there are a small...

Written Answers — Tax Collection: Tax Collection (19 Jan 2010)

Brian Lenihan Jnr: I am informed by the Revenue Commissioners there is no register or list of so called 'tax exiles' and there is nothing in Irish tax law that makes reference to 'tax exile' status. The taxation of individuals in the State is in line with that prevailing in most other OECD jurisdictions, that is to say (a) individuals who are resident in the State for tax purposes (based on the number of days...

Written Answers — Revenue Investigations: Revenue Investigations (19 Jan 2010)

Brian Lenihan Jnr: I am advised by the Revenue Commissioners that where a person, who does not wish their identity to be disclosed, passes information to them, it is their policy to protect the identity of that person. However there may be circumstances where disclosure would be ordered by a judge, for example, if the information triggers a criminal investigation and a prosecution, it may be a matter for the...

Written Answers — Pension Provisions: Pension Provisions (19 Jan 2010)

Brian Lenihan Jnr: Section 22 of the Social Welfare and Pensions Act 2009 provides for a Pensions Insolvency Payment Scheme (PIPS) for the making of payments to or in respect of the relevant pensioners of participating pension schemes. I have recently signed the statutory instrument giving effect to PIPS from 1 February 2010 for a pilot period of three years. From that date, it is open to any pension scheme...

Written Answers — Excise Duty: Excise Duty (19 Jan 2010)

Brian Lenihan Jnr: I want to draw to the Deputy's attention that, in relation to the reduction in excise duty on alcohol products announced in my Budget Statement of 9 December 2009, no excise duty relief was provided in respect of alcohol products released prior to 10 December 2009. I am advised by the Revenue Commissioners that the communication regarding the excise duty drawback relief, was unauthorised and...

Written Answers — Public Sector Expenditure: Public Sector Expenditure (19 Jan 2010)

Brian Lenihan Jnr: I confirm that the scheme for the payment of performance awards in the local authorities has been terminated.

Written Answers — Tax Code: Tax Code (19 Jan 2010)

Brian Lenihan Jnr: The VAT Margin Scheme was introduced on 1 January 2010 in respect of second-hand means of transport and agricultural machinery. Under the Margin Scheme, dealers will account for VAT on their profit margin, that is, on the difference between the cost of acquiring the means of transport and agricultural machinery and its reselling price. This will apply to all second-hand means of transport...

Written Answers — Public Sector Expenditure: Public Sector Expenditure (19 Jan 2010)

Brian Lenihan Jnr: I propose to take Questions Nos. 259 and 266 together. The remunerations packages of Assistant Secretaries and Deputy Secretaries in the civil service and related grades in other parts of the public service included a scheme of performance-related pay which gave an average payment of 10% of salary. The related grades in other areas of the public service include groups at comparable levels in...

Written Answers — Foreign Conflicts: Foreign Conflicts (19 Jan 2010)

Brian Lenihan Jnr: As the Deputy will be aware, in September 2009, in response to the parliamentary questions mentioned, the Tánaiste explained that it was not possible to state with any certainty the reasons a preferential duty was not claimed in respect of particular imports. Accordingly it is not possible to give the assurance that the Deputy seeks. However, it may be helpful for the Deputy to note that, I...

Written Answers — Pension Provisions: Pension Provisions (19 Jan 2010)

Brian Lenihan Jnr: Section 22 of the Social Welfare and Pensions Act 2009 provides for a Pensions Insolvency Payment Scheme (PIPS) for the making of payments to or in respect of the relevant pensioners of participating pension schemes. The Act does not provide for the inclusion or exclusion of any particular pension scheme in PIPS. I have recently signed the statutory instrument giving effect to PIPS from 1...

Written Answers — Public Sector Remuneration: Public Sector Remuneration (19 Jan 2010)

Brian Lenihan Jnr: The general policy is that public servants should not receive additional remuneration for undertaking other duties in the public service, such as acting as chairpersons or directors of State-sponsored bodies or serving on commissions or other such bodies. The principle, usually referred to as the "one person one salary" principle, or OPOS, was first enunciated by the review body on higher...

Written Answers — Departmental Expenditure: Departmental Expenditure (19 Jan 2010)

Brian Lenihan Jnr: As the Deputy is aware the report of the special group on public numbers and expenditure programmes outlined a wide range of proposals across all Departments, a number of which can only be achieved through restructuring over a number of years. The implementation of the proposals for my Department and the Offices under its aegis is ongoing, and initial progress has been made in this regard in...