Results 8,841-8,860 of 16,537 for speaker:Brian Lenihan Jnr

Estimates for Public Services 2008: Leave to Introduce (25 Nov 2008)

Brian Lenihan Jnr: I move: "That leave be given by the Dáil to introduce the following Supplementary Estimates for the service of the year ending on the 31st day of December, 2008:— Vote 19 — Justice, Equality and Law Reform (Supplementary Estimate). Vote 20 — Garda Síochána (Supplementary Estimate). Vote 21 — Prisons (Supplementary Estimate). Vote 22 — Courts Service (Supplementary Estimate). Vote...

Estimates for Public Services 2008: Referral to Select Committee (25 Nov 2008)

Brian Lenihan Jnr: I move: "That, subject to leave being given to introduce the following Supplementary Estimates for the service of the year ending on 31st December, 2008, the Supplementary Estimates be referred to the following Select Committees pursuant to Standing Order 154(3) and paragraph (1)(a)(ii) of the Committees' Orders of Reference, which shall report back to the Dáil by no later than 9th...

Finance (No. 2) Bill 2008: Order for Second Stage (25 Nov 2008)

Brian Lenihan Jnr: I move: "That Second Stage be taken now."

Finance (No. 2) Bill 2008: Second Stage (25 Nov 2008)

Brian Lenihan Jnr: I move: "That the Bill be now read a Second Time." The Bill before us has been framed in the context of the most difficult economic and financial climate in a generation. The upheaval and uncertainty in the international financial system has had a detrimental impact on the global economy and its prospects. Each day brings further bad news for economies across the globe. The majority of our...

Written Answers — Tax Collection: Tax Collection (20 Nov 2008)

Brian Lenihan Jnr: I have been advised by the Revenue Commissioners that they have issued a request to the taxpayer for the necessary information to enable a review of liability to be carried out. P21 will be issued on receipt of the required information.

Written Answers — Tax Code: Tax Code (20 Nov 2008)

Brian Lenihan Jnr: I am informed by the Revenue Commissioners that while a refund of VAT may be made to a farmer who is not registered for VAT, there is a requirement that the claimant must comply with income tax legislation which includes registration for income tax and submission of annual returns. The Commissioners received a claim for refund of VAT in this case on 6 October 2008. However, as the claimant...

Written Answers — Tax Code: Tax Code (20 Nov 2008)

Brian Lenihan Jnr: I am informed by the Revenue Commissioners that a claim for refund of VAT was received from the person in question on 6 October 2008. Some doubts arose in relation to the matter as the claimant was not registered for income tax in respect of his farming activities. However, subsequently, the claimant applied for and obtained a tax clearance certificate and in these circumstances the claim...

Written Answers — Tax Collection: Tax Collection (20 Nov 2008)

Brian Lenihan Jnr: I am advised by the Revenue Commissioners that a Tax Clearance Certificate with expiry date of 10th October 2009 issued to the taxpayer on the 10th October 2008 following an application on Form TC1 received on the same date. Arrangements have been made for the issue of a duplicate Tax Clearance Certificate to the address supplied. I am advised by the Revenue Commissioners that the taxpayer...

Written Answers — Departmental Staff: Departmental Staff (20 Nov 2008)

Brian Lenihan Jnr: In the Budget speech I informed the House that members of the Government and Ministers of State would surrender 10% of their current total pay and that officers at Secretary General level in Government Departments had volunteered to make a corresponding surrender in respect of their pay. I also stated that other public servants in leadership and senior positions may wish to consider whether...

Written Answers — Tax Collection: Tax Collection (19 Nov 2008)

Brian Lenihan Jnr: I am informed by the Revenue Commissioners that their primary goal is to ensure that all taxpayers meet their tax and customs obligations in a timely manner. A delay in collection of the revenues due impacts on the level and timeliness of financial resources available to the Government and facilitates those who, by withholding tax payments and using those monies to improve cash flow, gain...

Written Answers — Tax Code: Tax Code (19 Nov 2008)

Brian Lenihan Jnr: I have been advised by the Revenue Commissioners that tax rebates for 2005, 2006 and 2007 issued to this taxpayer on 23 May 2008. In relation to 2008, a revised tax credit certificate issued on 19 May 2008. The Revenue Commissioners have no outstanding claims from this taxpayer.

Written Answers — Tax Code: Tax Code (19 Nov 2008)

Brian Lenihan Jnr: The legislation on preferential loans is contained in section 122 of the Taxes Consolidation Act 1997. In the case of loans qualifying for mortgage interest relief (under the provisions of section 244 of the Taxes Consolidation Act 1997), the benefit-in-kind charge is based on the difference between the amount of interest that would be payable if the mortgage had been subject to an interest...

Written Answers — Tax Code: Tax Code (19 Nov 2008)

Brian Lenihan Jnr: I am advised by the Revenue Commissioners that, in the normal course of events, if an employee presents documentary evidence to their local Tax District indicating that tax has been deducted from his/her pay e.g. a payslip, P45, P60, etc., the employee's tax position will be reviewed in the normal way. This would identify the action to be taken in the particular circumstances of the...

Written Answers — Tax Yield: Tax Yield (19 Nov 2008)

Brian Lenihan Jnr: It is assumed that the thresholds for the proposed new tax bands mentioned by the Deputy would not alter the existing standard rate band structure applying to single and widowed persons, to lone parents and married couples. I am advised by the Revenue Commissioners that the estimated full year yield to the Exchequer, estimated by reference to 2009 incomes, would be of the order of €750...

Written Answers — Motor Vehicle Registration: Motor Vehicle Registration (19 Nov 2008)

Brian Lenihan Jnr: I am advised by the Revenue Commissioners that the person applied for a cherished number on the 20th of October, after the Vehicle Registration Taxation (Amendment) Regulations 2008, made by the Revenue Commissioners on 7th October, 2008. Therefore the fee of €1,000 was properly charged and no refund is due.

Written Answers — Credit Union Fund: Credit Union Fund (18 Nov 2008)

Brian Lenihan Jnr: Section 44 of the Credit Union Act 1997 provides that an individual Credit Union may establish and maintain a special fund to be used for social, cultural or charitable purposes, including community development. There is no requirement under the Act to report to Government, or to the Registrar of Credit Unions, on the amounts held in these special funds or the exact projects or charitable...

Written Answers — Tax Yield: Tax Yield (18 Nov 2008)

Brian Lenihan Jnr: An increase in the Betting Duty from 1% to 2%, based on current information, would raise an estimated additional €36m in a full year, however it is clear that betting turnover is lower than had been expected so this level of additional revenue might be optimistic. Representatives of the sector have indicated that some participants will face a very challenging position in 2009. The Finance...

Written Answers — Tax Code: Tax Code (18 Nov 2008)

Brian Lenihan Jnr: Betting duty is payable by the bookmaker. If a bookmaker were to establish an on-line betting operation within the State, the bookmaker would be liable to pay betting duty. In general, however, the charge to pay duty does not apply to on-line betting because virtually all providers of such a service are based outside the State. A similar scenario occurs in the case of bets carried out by...

Written Answers — Tax Code: Tax Code (18 Nov 2008)

Brian Lenihan Jnr: The position is that the income levy will be payable on gross income, including occupational pensions. It is intended, however, to provide a threshold which will exempt those on low incomes, social welfare payments and contributory and non-contributory State pensions will be exempt. Full details regarding provisions in relation to the collection, recovery, inspection of records, and other...

Written Answers — Pension Provisions: Pension Provisions (18 Nov 2008)

Brian Lenihan Jnr: I am aware of the difficulties for certain individuals, particularly members of defined contribution schemes, who are retiring in current market conditions and who are required to purchase an annuity on retirement at this time. I am examining this matter and consulting with industry interests to establish the extent of the problem and what, if anything, can be done to alleviate it.