Results 10,041-10,060 of 16,537 for speaker:Brian Lenihan Jnr

Written Answers — Tax Code: Tax Code (17 Jun 2008)

Brian Lenihan Jnr: I am advised by the Revenue Commissioners that when a person takes an inheritance on the death of another person, the tax-free Group threshold figure applying to that inheritance is the tax-free Group threshold figure applicable as at the date of death of the deceased person and not that applicable as at the date of the completion of the probate of the estate. In this case, as the deceased...

Written Answers — Tax Code: Tax Code (17 Jun 2008)

Brian Lenihan Jnr: I am informed by the Revenue Commissioners that where rents are paid directly to a person who is resident outside the State, the tenant is obliged to deduct income tax at the standard rate of 20% from the rental payment and to give the landlord a certificate of the tax deducted. Direct payments include a situation where rent is paid into a bank account in the name of the non-resident...

Written Answers — Customs and Excise: Customs and Excise (17 Jun 2008)

Brian Lenihan Jnr: I am advised by the Revenue Commissioners that the cutter is expected to be operational by late 2009. The additional scanning capacity is expected to become operational about mid 2009.

Written Answers — Tax Code: Tax Code (17 Jun 2008)

Brian Lenihan Jnr: I am advised by the Revenue Commissioners that the forestry premium is exempt from tax under section 232 of the Taxes Consolidation Act 1997. Therefore no taxation liabilities arise where these monies are saved in accounts that are now subject to reporting obligations under recently introduced regulations. In addition, I can confirm that where interest paid on these savings was subject to...

Written Answers — Regulatory Impact Analysis: Regulatory Impact Analysis (17 Jun 2008)

Brian Lenihan Jnr: The information requested by the Deputy is outlined the following table: Year Details of Statutory Instruments, Bills and EU Directives on which a screening regulatory impact analysis was carried out in relation to: Reasons why it was subsequently decided not to carry out a full regulatory impact analysis 2006 National Development Finance Agency (Amendment) Bill 2006 (enacted in 2007) No...

Written Answers — Tax Code: Tax Code (17 Jun 2008)

Brian Lenihan Jnr: I am advised by the Revenue Commissioners that since April 2007, individuals are exempt from DIRT on their savings income provided they or their spouse are aged 65 or over and their total income in a year (including the savings income) is below the annual exemption limit — currently €20,000 in the case of a single person and €40,000 in the case of a married couple. These exemption...

Written Answers — EU Directives: EU Directives (17 Jun 2008)

Brian Lenihan Jnr: I refer to my reply to your earlier question No. 184 which was answered on 27 May 2008. As I indicated in that reply, no fines or penalties have been imposed on Ireland in respect of tendering procedures referred to the European Commission or the European Court of Justice for examination, on the basis of compliance with EU laws on public tendering. As I also indicated in that reply, the...

Written Answers — Tax Code: Tax Code (17 Jun 2008)

Brian Lenihan Jnr: I am informed by the Revenue Commissioners that the information requested (regarding the amount refunded in 2006, 2007 and 2008 in overpaid income tax and the associated number of taxpayers repaid as a result of the failure of employers to recognise the exemption from income tax liability of maternity benefit) cannot be provided. This is because the PAYE system does not identify the reason...

Written Answers — Tax Clearance Certificates: Tax Clearance Certificates (17 Jun 2008)

Brian Lenihan Jnr: I am informed by the Revenue Commissioners that a Form P45 is required, under PAYE regulations, to be given by an employer to an employee on cessation of employment. This form certifies the employee's pay, tax and PRSI contributions from the start of the tax year to the date of cessation and also certifies that the deductions have been made in accordance with the instructions given by...

Written Answers — National Development Plan: National Development Plan (17 Jun 2008)

Brian Lenihan Jnr: I propose to take Questions Nos. 194, 195 and 197 together. The NDP (2007-2013) launched by the Government in January 2007 provided for the establishment of a Central Monitoring Committee (the CMC) to monitor implementation of the NDP. The CMC consists of the Social Partners, regional interests, environmental interests and those Government Departments involved in the implementation of the...

Written Answers — Tax Yield: Tax Yield (17 Jun 2008)

Brian Lenihan Jnr: As outlined in response to an earlier Parliamentary Question No. 146, the Revenue Commissioners have indicated that the information furnished on tax returns does not generally require the yield from a particular sector or sub-sector of economic activity to be identified. Consequently, the precise figures of net yield of tax revenues from the construction industry cannot be readily identified....

Written Answers — Tax Code: Tax Code (17 Jun 2008)

Brian Lenihan Jnr: In a reply to the Deputy on 23 April 2008 (question number 15489), the then Tánaiste and Minister for Finance outlined the estimated costs of reducing the current 7% rate of Stamp Duty on residential property to 6%, 5% and 4% based on Budget 2008 projections. I do not propose giving revised estimates as it is too early to determine what the final Stamp Duty yield for this year is likely to...

Written Answers — Planning Issues: Planning Issues (17 Jun 2008)

Brian Lenihan Jnr: The issues raised by the Deputy arise from the introduction of new forms of contract in October 2006 designed to achieve better value for money for the State. An extended transitional period of 15 months in all was allowed for local authorities to put the new arrangements in place. The Deputy will appreciate that transitional periods cannot last forever and the period in question came to an...

Written Answers — Community Development: Community Development (17 Jun 2008)

Brian Lenihan Jnr: Following a major review of various property and area based tax incentive schemes it was announced in Budget 2006 that most of the existing reliefs either had achieved the objectives set for them or were no longer considered to be cost effective in terms of the objectives set for them and were therefore terminated subject to certain transitional provisions. These included the Urban Renewal...

Written Answers — Tax Code: Tax Code (17 Jun 2008)

Brian Lenihan Jnr: The Finance Act 2005 amended the definition of "chargeable person" for tax purposes and subsequently the Revenue Commissioners published the criteria used by them for deciding whether a person is to be regarded as subject to the rules of the self assessed system of taxation. These criteria were set out in Tax Briefing 62 dated December 2005 which is available from the Revenue website...

Written Answers — Tax Code: Tax Code (17 Jun 2008)

Brian Lenihan Jnr: I propose to take Questions Nos. 203 and 204 together. I am advised by the Revenue Commissioners that there is no provision in vehicle registration tax (VRT) legislation that permits licensed publicans to claim back VRT on vehicles used for business purposes. With regard to the VAT treatment of the purchase of vehicles by publicans for the purposes of transporting customers, there is a...

Written Answers — Decentralisation Programme: Decentralisation Programme (17 Jun 2008)

Brian Lenihan Jnr: I am informed by both the Public Appointments Service and the Valuation Office that they have no provision in their Votes for current or capital expenditure in relation to the provision of new office accommodation in Youghal the cost will be met by the Office of Public Works. I understand from the Office of Public Works (OPW) that of the total allocation of €833 million provided in the NDP...

Written Answers — Revenue Commissioners: Revenue Commissioners (17 Jun 2008)

Brian Lenihan Jnr: I have been advised by the Revenue Commissioners that the Border Midland Western Region has an allocation of 971 posts. There are currently 15 vacancies. Vacancies arise in the normal course due to promotions, retirements, decentralisation etc, and are filled in line with existing protocols by means of recruitment, promotion and the decentralisation process.

Written Answers — Tax Clearance Certificates: Tax Clearance Certificates (17 Jun 2008)

Brian Lenihan Jnr: I am informed by the Revenue Commissioners that the person in question applied for a tax clearance certificate on 4 March 2008. A reply issued to that person on 4 March 2008 to say that the application for a tax clearance certificate was not being allowed as all the conditions required were not met. The conditions to be met by an individual are: (i) all taxes, interest and penalties must be...

Written Answers — Tax Code: Tax Code (17 Jun 2008)

Brian Lenihan Jnr: I have been advised by the Revenue Commissioners that a PAYE Balancing Statement Form P21 for the year 2007 issued to the taxpayer on 18 April 2008, together with cheque in settlement. A duplicate statement will issue to the taxpayer in the coming days.