Results 10,321-10,340 of 16,537 for speaker:Brian Lenihan Jnr

Written Answers — Tax Collection: Tax Collection (13 May 2008)

Brian Lenihan Jnr: This is a matter for the Revenue Commissioners. I am advised by the Revenue Commissioners that the amounts due in this case are based on tax returns submitted by the taxpayer. These returns indicate liabilities as well as credits due to the taxpayer. Contact is being made with the person concerned, through his agent, to clarify the situation regarding these liabilities.

Written Answers — Tax Code: Tax Code (13 May 2008)

Brian Lenihan Jnr: The position is that the activities of tidy towns organisations may be regarded as being established for charitable purpose under the category of benefit to the broader community. The other categories of charitable purpose are the advancement of religion, the relief of poverty and the advancement of education. I am informed by the Revenue Commissioners that a number of tidy town...

Written Answers — National Pensions Reserve Fund: National Pensions Reserve Fund (13 May 2008)

Brian Lenihan Jnr: Under the National Pensions Reserve Fund Act 2000, the National Pensions Reserve Fund Commission controls and manages the National Pensions Reserve Fund. The Commission has discretionary authority to determine the Fund's investment strategy in accordance with the Fund's statutory investment policy of securing the optimal total financial return provided the level of risk to the moneys held or...

Written Answers — Tax Code: Tax Code (13 May 2008)

Brian Lenihan Jnr: If what the Deputy has in mind is the taxation at 10 per cent of portions of the bands currently taxable at 20 per cent, the full-year cost to the Exchequer, by reference to the income tax year 2008, is estimated by the Revenue Commissioners to be about €690 million. This cost is estimated on the basis that the thresholds for the proposed new tax bands would not alter the existing standard...

Written Answers — Parliamentary Questions: Parliamentary Questions (13 May 2008)

Brian Lenihan Jnr: The cost of answering a Parliamentary Question will vary according to the nature, and phraseology of the question asked and this inevitably involves differences in the costs among Departments and indeed within a Department from time to time. Replies to such questions are treated with the utmost seriousness by Departments and Ministers and accordingly considerable care is taken with the...

Written Answers — Tax Code: Tax Code (13 May 2008)

Brian Lenihan Jnr: Section 110 of the Finance Act 2007 made provision for a charge to stamp duty where license agreements and other such arrangements are used when land is purchased for development without conveyance or transfer. The provision ensured that these arrangements will incur a Stamp Duty charge where a landowner receives a payment amounting to 25% or more of the market value or consideration...

Written Answers — Tax Code: Tax Code (13 May 2008)

Brian Lenihan Jnr: I am informed by the Revenue Commissioners that the cost of reducing the current 9% rate of stamp duty on commercial property to 8% is estimated at €133 million, based on Budget 2008 projections. As this cost is a function of the actual and estimated number of transactions, and the price levels at which these transactions take place, it is therefore sensitive to cyclical changes in the...

Written Answers — Tax Code: Tax Code (13 May 2008)

Brian Lenihan Jnr: While the increase in the price of fuel and in particular the disproportionate increase in the price of auto-diesel compared to petrol is not tax driven, the Government continues to monitor price developments. I understand that the current increase in the price of auto-diesel is evident throughout the EU and some explanations that have been put forward include: shortage of diesel at European...

Written Answers — Tax Code: Tax Code (13 May 2008)

Brian Lenihan Jnr: I propose to take Questions Nos. 135 and 136 together. The position is that all homeowners who hold a qualifying loan with a qualifying lender may fully benefit from mortgage interest relief. Tax relief at source in respect of mortgage interest was introduced with effect from 1 January 2002. Since that date a borrower is not required to be earning a taxable income to be eligible for mortgage...

Written Answers — Tax Collection: Tax Collection (13 May 2008)

Brian Lenihan Jnr: I am advised by the Revenue Commissioners that the data requested by the Deputy in relation to the number of people who have paid preliminary tax and the number who have been charged interest as a result of non-payment in the last five years could not be compiled within the timeframe available. Information on the lines requested by the Deputy will be forwarded to him by Revenue as soon as it...

Written Answers — Liquor Licensing Laws: Liquor Licensing Laws (8 May 2008)

Brian Lenihan Jnr: I am informed by the Revenue Commissioners that details of the number of off-licences that have been issued in the postal district of Dublin 24 in each of the past three years are as follows: Year Ending 30/09/2005 Year Ending 30/09/2006 Year Ending 30/09/2007 Dublin 24 25 33 36 The above figures include the renewal of existing licences and the issuance of new licences. The question of...

Written Answers — Departmental Staff: Departmental Staff (8 May 2008)

Brian Lenihan Jnr: Statutory Instrument 26/04/1924: Regulations by the Minister of Finance Under Section 9 of the Civil Service Regulation Act, 1924 provided, inter alia, that female Civil Servants holding established posts would be required on marriage to resign from the Civil Service. The Civil Service (Employment of Married Women) Act, 1973 provided for the repeal of certain statutory provisions restricting...

Written Answers — Tax Yield: Tax Yield (8 May 2008)

Brian Lenihan Jnr: I am informed by the Revenue Commissioners that the number of new motor vehicles registered through the VRT system for each month since January 2007 to April 2008 are set out in the following table: New Vehicle Registrations Year 2007 Category A Vehicles — cars Category B Vehicles — car and jeep derived vans Category C Vehicles — commercial Total Jan 45,864 1,145 11,888 58,897...

Written Answers — Tax Code: Tax Code (8 May 2008)

Brian Lenihan Jnr: I am informed by the Revenue Commissioners that the growing of energy crops such as miscanthus (elephant grass) and willow, for example, is regarded as crop husbandry. As such it is treated as farming for tax purposes. The crops in question are generally perennials which are harvested on a regular basis to provide bio-fuels. The initial cost of planting the root stock of these perennials is...

Written Answers — Departmental Staff: Departmental Staff (8 May 2008)

Brian Lenihan Jnr: Recruitment and appointment to a position in the Civil Service is normally carried out by the Public Appointments Service (PAS) under the provisions of the Public Service Management (Recruitment and Appointments) Act 2004. Departments and Offices can also obtain a recruitment licence from the Commission for Public Service Appointments for this purpose. In considering someone for appointment...

Written Answers — Disabled Drivers: Disabled Drivers (8 May 2008)

Brian Lenihan Jnr: The Disabled Drivers and Disabled Passengers (Tax Concessions) Scheme provides relief from VAT and Vehicle Registration Tax (up to a certain limit), and exemption from motor tax, on the purchase of an adapted car for transport of a person with specific severe and permanent physical disabilities. The disability criteria for these concessions are set out in the Disabled Drivers and Disabled...

Written Answers — Departmental Bodies: Departmental Bodies (8 May 2008)

Brian Lenihan Jnr: My Department assumed responsibility for Reach's functions at the beginning of April, and is now integrating these with the Department's work and simplifying the technologies used, as recommended by the Review of Reach. At present, five of the civil servants who worked on the Reach project are temporarily assigned to my Department, to assist two of my Department's staff with this work. With...

Written Answers — Departmental Bodies: Departmental Bodies (8 May 2008)

Brian Lenihan Jnr: I am informed by the Revenue Commissioners that the stamping of legal documents is mainly carried out in the office of Dublin Stamping District, with service also provided in Cork and Galway. I am advised that in the Dublin Stamping District 65% of all cases received are dealt with on the day and a further 10% are addressed within 5 working days of receipt. The remaining cases — 25% of the...

Written Answers — Tax Yield: Tax Yield (8 May 2008)

Brian Lenihan Jnr: I propose to take Questions Nos. 82 and 83 together. I assume the Deputy is referring to the recent change of practice announced by the Revenue Commissioners in March regarding the settlement of audits where there is a tax liability and where the taxpayer is deceased. From 18 March 2008 the imposition of penalties in tax settlements involving a deceased taxpayer under the Revenue audit...

Written Answers — Tax Code: Tax Code (8 May 2008)

Brian Lenihan Jnr: Section 473A of the Taxes Consolidation Act 1997, provides for tax relief at the standard rate of income tax (20%) for qualifying fees paid by an individual in respect of a third level education course. Qualifying fees means tuition fees paid for an approved course at an approved college. The maximum amount of qualifying fees on which tax relief is allowed is €5,000 for the academic years...