Results 9,961-9,980 of 16,537 for speaker:Brian Lenihan Jnr

Written Answers — Tax Code: Tax Code (3 Jul 2008)

Brian Lenihan Jnr: Section 847A of the Taxes Consolidation Act 1997 governs the scheme for tax relief on donations to certain sports bodies and section 848A governs the operation of the scheme for tax relief on donations to eligible charities and other approved bodies. I am advised by Revenue that the precise arrangements for allowing tax relief on donations under both sections depends on whether the donor is...

Written Answers — Revenue Commissioners' Staff: Revenue Commissioners' Staff (3 Jul 2008)

Brian Lenihan Jnr: The information requested by the Deputy has been set out by the Revenue Commissioners in the table. I am advised by the Commissioners that according to their figures approximately 60% of their overall staff are female. As can be seen from the data below 38% of the grades of HEO and above are female. Gender Range Principal AP HEO Grand Total Female 18-24 1 1 25-30 2 19 21 31-40 5...

Written Answers — Tax Code: Tax Code (3 Jul 2008)

Brian Lenihan Jnr: I am advised by the Revenue Commissioners that they have no record of receipt of the tax return in question prior to its receipt by registered post. A P21 PAYE balancing statement for the tax year 2003 issued to the person concerned on 26 June 2008 and an associated overpayment of tax was made on 30 June 2008.

Written Answers — Decentralisation Programme: Decentralisation Programme (3 Jul 2008)

Brian Lenihan Jnr: The following is the information requested by the Deputy in tabular form for my Department and the agencies under the aegis of my Department. The decentralisation programme operates on a voluntary basis only and no staff were designated to move to any location unless they volunteered. However a number of staff whose posts were designated for decentralisation have been assigned new duties. ...

Written Answers — Efficiency Reviews: Efficiency Reviews (3 Jul 2008)

Brian Lenihan Jnr: In line with my predecessor's Budget 2008 announcement, the Department of Finance has engaged in the efficiency review exercise on the same basis as all other Government Departments, with a view to identifying possible savings on administrative spending. The exercise has included the bodies within the aegis of my Department. The issues arising in this context are currently being considered...

Written Answers — Tax Code: Tax Code (2 Jul 2008)

Brian Lenihan Jnr: I have been advised by the Revenue Commissioners that there is no record of the person in question contacting Naas Revenue regarding a charge on the vehicle in question. I am further advised that when a query is received in a Vehicle Registration Office, the caller is asked to identify the type of vehicle and the information is input into the VRT database to calculate the VRT payable. In...

Written Answers — Tax Code: Tax Code (2 Jul 2008)

Brian Lenihan Jnr: The 2003 EU Energy Tax Directive incorporated special derogations which allowed specific excise duty reliefs to be applied in a number of Member States. In the Irish context, these derogations allowed inter alia for reduced rates to apply to fuel used for public transport services which includes school transport services. While these derogations expired on 31 December 2006, Ireland, along...

Written Answers — : (2 Jul 2008)

Brian Lenihan Jnr: I am advised by the Revenue Commissioners that the proposed transfer by a farmer, in the circumstances outlined in the Deputy's query, is treated as a disposal for Capital Gains Tax (CGT) purposes. CGT is applied to the deemed sale price of property which is being disposed and, in this case, the aggregate market value of the land and milk quota at the date of the transfer is considered to be...

Written Answers — : (2 Jul 2008)

Brian Lenihan Jnr: Generally, all buildings for whatever purpose, are rateable under the provisions of the Valuation Act, 2001, except for certain categories of buildings, provided for as non-rateable under Schedule 4 of the Act. The categories of buildings provided for as non-rateable under Schedule 4 of the Act would principally include those used for public worship, education and institutions of Art and...

Written Answers — Capital Expenditure: Capital Expenditure (2 Jul 2008)

Brian Lenihan Jnr: The Metro North project remains on course, contrary to what the article in question alleges.

Written Answers — Customs and Excise: Customs and Excise (2 Jul 2008)

Brian Lenihan Jnr: I am advised by the Revenue Commissioners that one officer is assigned full time to Killybegs port and mobile enforcement staff also cover that port as part of their ongoing patrols. As there has been no shipping activity in Letterkenny port for a long number of years, no officer has been assigned to that port but several Customs staff are based in Letterkenny town. Customs officers have...

Written Answers — Tax Yield: Tax Yield (2 Jul 2008)

Brian Lenihan Jnr: As the Deputy will be aware, the tax take on individual cars comprises VRT and VAT. The standard VAT rate of 21% applies to cars. The VRT liability for passenger cars ('category A' vehicles) is calculated as a percentage of the Open Market Selling Price (OMSP) of the car concerned. The OMSP is defined in Section 133 of the Finance Act 1992 and is the price, inclusive of all taxes and duties,...

Written Answers — Tax Yield: Tax Yield (2 Jul 2008)

Brian Lenihan Jnr: I am informed by the Revenue Commissioners that the amounts of tax revenue collected from VRT on cars and other vehicles, the estimated VAT yield, and the tax revenue collected from Mineral Oil Tax on petrol and diesel, for the relevant periods, are set out in the following tables. VRT Yield 2003 2004 2005 2006 2007 Prov. 2008 (Jan to May) Prov. €m €m €m €m €m €m Cars 806.7...

Written Answers — Tax Yield: Tax Yield (2 Jul 2008)

Brian Lenihan Jnr: I propose to take Questions Nos. 150 to 153, inclusive, together. As the Deputy will be aware, the tax take on individual cars comprises VRT and VAT. The standard VAT rate of 21% applies to cars. VRT liability for passenger cars ('category A' vehicles) is calculated as a percentage of the Open Market Selling Price (OMSP) of the car concerned. The OMSP is defined in Section 133 of the Finance...

Written Answers — Social Insurance Fund: Social Insurance Fund (2 Jul 2008)

Brian Lenihan Jnr: An annual surplus first arose on the Social Insurance Fund in 1997. Since then, the annual yield that accrued from the investment of the accumulated surplus of the Social Insurance Fund has been as follows:- Year Yield (€m) 1997 0.3 1998 1.7 1999 3.4 2000 26.6 2001 45.8 2002 51.0 2003 40.7 2004 34.6 2005 49.0 2006 53.1 2007 112.1 (provisional) The Revised Estimates Volume...

Written Answers — Tax Code: Tax Code (1 Jul 2008)

Brian Lenihan Jnr: As I have previously indicated, economic growth for this year is now likely to be significantly less than that forecast at Budget time. This has implications for resources and, in this context, I will consider all options including taxation and expenditure proposals in the context of the formulation of the next Budget.

Written Answers — Value for Money Reviews: Value for Money Reviews (1 Jul 2008)

Brian Lenihan Jnr: I propose to take Questions Nos. 159 and 179 together. The Value for Money and Policy Review initiative was introduced by the Government in June 2006 replacing the Expenditure Review Initiative (ERI) which began in 1997 as part of the financial reform agenda set out in Delivering Better Government. It encompasses formal reviews for the period 2006-2008 already agreed to be carried out under...

Written Answers — Tax Code: Tax Code (1 Jul 2008)

Brian Lenihan Jnr: I propose to take Questions Nos. 160 and 166 to 168, inclusive, together. The 2003 EU Energy Tax Directive incorporated special derogations which allowed specific excise duty reliefs to be applied in a number of Member States. In the Irish context, these derogations allowed inter alia for reduced rates to apply to fuel used for public transport services which includes school transport...

Written Answers — Comptroller and Auditor General Reports: Comptroller and Auditor General Reports (1 Jul 2008)

Brian Lenihan Jnr: The Comptroller and Auditor General (C&AG) is an independent Constitutional Officer, appointed by the President on the nomination of the Dáil. I am aware that, under its own authority, the office of the C&AG is planning to carry out a Value for Money examination on the management and administration of public service pension schemes and has recently issued a Request for Proposals in that...

Written Answers — Customs and Excise: Customs and Excise (1 Jul 2008)

Brian Lenihan Jnr: I propose to take Questions Nos. 162 and 169 together. I have been advised by the Revenue Commissioners that there is no full-time Customs presence at Weston, Ireland West or Galway airports. Customs controls at these airports, as at the other smaller airports, are risk based and are carried out by Special Compliance/Enforcement staff. Attendance is targeted and is based on analysis and...