Results 5,341-5,360 of 16,537 for speaker:Brian Lenihan Jnr

Written Answers — Tax Yield: Tax Yield (3 Nov 2009)

Brian Lenihan Jnr: The Revenue Commissioners are charged with responsibility for collection and recovery of a wide range of taxes and duties. Inevitably, however, cases do arise where, because of the particular circumstances, collection of the tax is not possible or the tax cannot be collected without disproportionate cost to Revenue. In these circumstances arrangements are made to pass the tax as...

Written Answers — Tax Code: Tax Code (3 Nov 2009)

Brian Lenihan Jnr: I have been advised by the Revenue Commissioners that they have written to the person concerned requesting additional information. The taxpayer's tax liability will be reviewed on receipt of that information.

Written Answers — Public Service Recruitment: Public Service Recruitment (3 Nov 2009)

Brian Lenihan Jnr: The recruitment and promotion moratorium announced on Friday 27th March 2009 applies to the civil service, local authorities, non-commercial state bodies, the Garda Síochána and the Permanent Defence Forces. It is not an embargo. An embargo would imply that no filling of vacancies whatsoever could take place. The Minister for Finance has the authority to allow for the filling of some...

Written Answers — Overseas Development Aid: Overseas Development Aid (3 Nov 2009)

Brian Lenihan Jnr: The allocation for overseas development aid is a matter for consideration by the Government in the context of the 2010 Budget.

Written Answers — Illicit Tobacco Trade: Illicit Tobacco Trade (3 Nov 2009)

Brian Lenihan Jnr: I wish to assure the Deputy that both my Department and the Revenue Commissioners, who are responsible for the collection of tobacco products tax and tackling the illicit trade in cigarettes and tobacco products, are concerned at the current level of cigarette smuggling. It is generally accepted that the high level of taxation levied on cigarettes in Ireland makes it a target for smugglers...

Written Answers — Tax Collection: Tax Collection (3 Nov 2009)

Brian Lenihan Jnr: The Revenue Commissioners are charged with responsibility for the collection and recovery of a wide range of taxes and duties. I know that Revenue has a strong focus on making sure that everyone complies with their tax and duty responsibilities by paying the right amount within the appropriate deadlines. Revenue expects businesses to continue, notwithstanding the more difficult economic...

Written Answers — Tax Code: Tax Code (3 Nov 2009)

Brian Lenihan Jnr: In my reply to the previous question referred to by the Deputy, I explained the circumstances in which a qualifying individual could exercise the Approved Retirement Fund (ARF) option on retirement, including the rationale for and the circumstances in which investment into an Approved Minimum Retirement Fund (AMRF) could arise. In particular, I provided the requested explanation of section...

Written Answers — Tax Code: Tax Code (3 Nov 2009)

Brian Lenihan Jnr: There is provision in Irish legislation for the refund of VAT incurred on the purchase of a new medical instrument or appliance by a person who donates such equipment to a hospital. The main conditions relating to this refund scheme are that: the appliance or instrument is new and is donated to a hospital; the appliance costs €25,390 or more in value (exclusive of VAT); the appliance is...

Written Answers — Tax Code: Tax Code (3 Nov 2009)

Brian Lenihan Jnr: I have been informed by the Revenue Commissioners that the person in question is in receipt of a tax credit in respect of their PRSA with Irish Life. If the person has any further queries they should contact: Mr Pearse Penney, South West Region, Revenue House, Cork. Telephone 021 6027266

Written Answers — Proposed Legislation: Proposed Legislation (3 Nov 2009)

Brian Lenihan Jnr: The proposed 80% windfall capital gains tax to which the Deputy refers is being considered as part of the NAMA legislation. An amendment is being brought forward for consideration at Report Stage of the Bill, under which disposals under a compulsory purchase order will not be subject to the windfall rate. This legislation is subject to further consideration by the Oireachtas and it would...

Written Answers — Tax Code: Tax Code (3 Nov 2009)

Brian Lenihan Jnr: The difference in the capital gains tax treatment of farmers and of other landowners when an interest in land is acquired, otherwise than under a contract, by an authority possessing compulsory purchase powers, is not a concession. It is provided for in section 542(1)(d) of the Taxes Consolidation Act 1997 as amended. As the Deputy is aware, all taxes and potential taxation measures are...

Written Answers — Tax Code: Tax Code (3 Nov 2009)

Brian Lenihan Jnr: I have been informed by the Revenue Commissioners that the provisions, as outlined in Section 92(B) of the Stamp Duties Consolidation Act 1999, allow a first-time buyer exemption to any person who has not previously purchased or built a residential property either individually or jointly. While special provisions are allowed under certain qualifying circumstances for separated spouses,...

Written Answers — Tax Code: Tax Code (3 Nov 2009)

Brian Lenihan Jnr: I am assuming that the "tax status" referred to in the Deputy's question is charitable tax exemption, as defined under section 207 of the Taxes Consolidation Act (TCA) 1997. A list of bodies which have been granted charitable tax exemption under section 207 is available on the Revenue website at www.revenue.ie. The organisation referred to by the Deputy has charitable tax exemption and is...

Written Answers — Semi-State Bodies: Semi-State Bodies (3 Nov 2009)

Brian Lenihan Jnr: Further guidelines were issued in June 1998 clarifying that a person may not receive a greater number of years than the additional service he or she would have if the person served to maximum retirement age. They also clarified that the grant of additional service may not lead to a person having more than the maximum pensionable service allowed under the relevant pension scheme (i.e. 40...

Written Answers — Semi-State Bodies: Semi-State Bodies (3 Nov 2009)

Brian Lenihan Jnr: The Labour Services Act 1987 provides that terms and conditions, including those in relation to remuneration and superannuation, of the office of the Director General, may be determined by the Minister for Enterprise, Trade and Employment, with the consent of the Minister for Finance. Accordingly, in the case in question, it was under section 6(3) of the Labour Services Act that the...

Written Answers — Remuneration of Bank Staff: Remuneration of Bank Staff (3 Nov 2009)

Brian Lenihan Jnr: There were no prior or subsequent discussions with the Public Interest Directors of the mentioned Bank on the issue raised by the Deputy. I would point out that the award arose from an agreed interim Labour Relations Commission recommendation on remuneration matters before it involving non-senior staff and does not, as has been reported, cover the payment of National Wage Agreement increases.

Written Answers — Public Service Staff: Public Service Staff (3 Nov 2009)

Brian Lenihan Jnr: The information requested by the Deputy is set out in tabular form below. In summary, the information reported to my Department by the end of September indicates that some 995 civil servants had applied for the Incentivised Scheme for Early Retirement (ISER) and that 815 of these had been approved. These Civil Service numbers are based on returns from all Departments and Offices. The...

Written Answers — Public Service Staff: Public Service Staff (3 Nov 2009)

Brian Lenihan Jnr: The information requested by the Deputy is set out in tabular form below. In summary, the information reported to my Department by the end of September indicates that some 608 civil servants had applied for the Special Incentive Career Break Scheme and that 526 of these had been approved. These Civil Service numbers are based on returns from all Departments and Offices. In the wider public...

Written Answers — Tax Yield: Tax Yield (3 Nov 2009)

Brian Lenihan Jnr: It is assumed that the Deputy is referring to the restriction of reliefs measure relating to higher income earners announced in Budget 2006, which took effect on 1 January 2007. It is estimated by the Revenue Commissioners that reducing the existing threshold of €250,000 by the stated amounts, assuming double the stated amounts as the appropriate marginal relief limit and applying the...

Written Answers — Tax Code: Tax Code (3 Nov 2009)

Brian Lenihan Jnr: The VAT treatment of goods and services is determined by EU VAT law, with which Irish VAT law must comply. In general, the EU VAT Directive provides that VAT rates are determined by the nature of the particular good or service being supplied. The changes made to the EU VAT Directive in May of this year related to Annex III of the VAT Directive, which lists those goods and services to which...