Results 4,241-4,260 of 16,537 for speaker:Brian Lenihan Jnr

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

Brian Lenihan Jnr: The introduction of referenda on the Constitution is a matter for the Government. In its report late last year, the review body on higher remuneration in the public sector concluded that the Constitution precluded them from recommending a reduction in judicial pay. Had they not been so precluded, they would have considered a downward adjustment. For the same reason the pension levy was not...

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

Brian Lenihan Jnr: Section 440 Taxes Consolidation Act 1997 provides for a surcharge of 20% on any investment and rental income of a close company which is not distributed within 18 months of the end of the accounting period in which that income was earned. Broadly, a close company is a company under the control of five or fewer participators (including associates), or of participators who are directors. Most...

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

Brian Lenihan Jnr: I am informed by the Revenue Commissioners that the relevant instrument for stamping was lodged by the solicitors acting for the person concerned on 29 June 2009, together with the appropriate payment of Stamp Duty. To date, the Revenue Commissioners have not received an application for a refund of the duty paid. If the person concerned wishes to claim a refund he should apply in writing to...

Written Answers — Banking Sector Investigations: Banking Sector Investigations (19 Jan 2010)

Brian Lenihan Jnr: As the Deputy will be aware, several regulatory bodies are carrying out investigations of behaviour at Anglo Irish Bank including in particular, the Office of the Director of Corporate Enforcement, the Garda Fraud Office and the Financial Regulator. While the agencies involved are independent in carrying out their functions, I understand that the investigations are proceeding satisfactorily...

Written Answers — National Debt: National Debt (19 Jan 2010)

Brian Lenihan Jnr: I propose to take Questions Nos. 271 and 272 together. The National Treasury Management Agency (NTMA) has advised that at end-2009 the national debt stood at €75.2 billion. Some €71.5 billion was outstanding in medium and long-term liabilities and €9.3 billion in retail saving scheme products. These amounts included a carryover of more than €5 billion in long-term funding available...

Written Answers — Union Subscriptions: Union Subscriptions (19 Jan 2010)

Brian Lenihan Jnr: It is the practice to deduct union subscriptions from certain staff associations. The general instructions covering deducting union subscriptions from civil servants pay are set out in circular 38/1977. In 1977, the Minister for the Public Service accepted an agreed recommendation made by general council under the conciliation and arbitration scheme for the Civil Service. This recommendation...

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

Brian Lenihan Jnr: Schedule E flat rate expenses of non consultant hospital doctors are only available to non consultant hospital doctors employed in that capacity and paying tax under Schedule E (and within the scope of PAYE), in respect of expenses wholly, exclusively and necessarily incurred in the performance of the duties of the individual's employment. It is not possible to provide a more detailed answer...

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

Brian Lenihan Jnr: I want to take this opportunity to re-confirm that the reductions in excise duty apply to stock taken out of bond on or after 10 December 2009, and that no compensation will be given by the Exchequer to traders in respect of stock purchased before 10 December 2009. The Deputy will be aware that some difficult choices had to be made in framing recent budgets. The Government has over the past...

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

Brian Lenihan Jnr: I am advised by the Revenue Commissioner that businesses that are registered for VAT are generally entitled to claim input credit for VAT charged to them on goods and services used in the course of their taxable activities, except where entitlement to input credit is expressly disallowed by legislation. Section 12(3) of the Value Added Tax Act 1972, as amended, provides for the disallowance...

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

Brian Lenihan Jnr: The position is that section 114 of the Taxes Consolidation Act 1997 provides for an income tax deduction in respect of expenses incurred wholly, exclusively and necessarily by an individual in the performance of the duties of his or her office or employment. As regards the Schedule E flat rate expenses of journalists, these are only available to journalists employed in that capacity and...

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

Brian Lenihan Jnr: The Minister for Finance has responsibility for the administration of Civil Service pensions and for pensions paid from the Central Fund. In these categories, to date a voluntary surrender of all or some of their pensions has been made by seven retired persons, comprising civil servants and retired former office holders who are no longer members of the Oireachtas or members of the European...

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

Brian Lenihan Jnr: The income levy is collected by the Revenue Commissioners as a component of income tax. I am informed by the Revenue Commissioners that approximately €1.1 billion was collected from the income levy in 2009. In budget 2010, it was forecast that income tax receipts of €11,530 million would be collected in 2010. It is expected that the yield from the income levy will be of the order of...

Written Answers — Grant Payments: Grant Payments (19 Jan 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 grant. However, in recognition of the problems faced by people in many areas of the country due to the recent flooding, the Government allocated an initial...

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

Brian Lenihan Jnr: The VAT rating of goods and services is subject to the requirements of EU VAT law with which Irish VAT law must comply. Under the VAT Directive Member States may only apply the reduced VAT rate to those goods and services which are listed under Annex III of the VAT Directive. While Annex III provides for the reduced rate of VAT to be applied to children's car seats, it does not provide for...

Written Answers — Registerable Interests: Registerable Interests (19 Jan 2010)

Brian Lenihan Jnr: As the Deputy may be aware, under the Ethics Acts, gifts, hospitality, etc given to office holders which are valued at over €650 must be included in the annual statement of registerable interests to the Standards in Public Office Commission. The legislation does not require any declarations in respect of gifts, hospitality, etc under €650. The information returned to the Standards in...

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

Brian Lenihan Jnr: I am advised by the Revenue Commissioners that Sligo Revenue Office wrote to the Deputy on 11 January 2010 advising him that: a) a balancing statement for the year 2008 had issued to the person in question on 20 May 2009; and b) the Sligo Office had spoken to the person in question, also on 11 January 2010, asking him to forward a Form P60 for 2009 in respect of his employment with the...

Written Answers — Decentralisation Programme: Decentralisation Programme (19 Jan 2010)

Brian Lenihan Jnr: In light of the budgetary constraints at this time and affordability issues, I have decided to defer proceeding with permanent accommodation in Claremorris for the Office of Public Works. This location, along with other deferred locations, will be considered as part of the overall review of the programme in 2011.

Written Answers — Customs Service: Customs Service (19 Jan 2010)

Brian Lenihan Jnr: A second x-ray scanner was delivered to the Revenue Commissioners in November 2009 and entered service following testing in December. In early January the new scanner was involved in the detection of the attempted illegal importation of some eight million cigarettes worth an estimated €3.1 million.

Written Answers — Revenue Cutter Service: Revenue Cutter Service (19 Jan 2010)

Brian Lenihan Jnr: I am advised by the Revenue Commissioners that they currently have two cutters in service, RCC Suirbheir (brought into service in 2004) and RCC Faire (brought into service in 2009). Both vessels are involved on an ongoing basis in the patrol and monitoring of the State's maritime jurisdiction and adjacent waters. These patrol/monitoring activities are aimed at the prevention, detection,...