Results 10,341-10,360 of 16,537 for speaker:Brian Lenihan Jnr

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 — Tax Code: Tax Code (8 May 2008)

Brian Lenihan Jnr: I propose to take Questions Nos. 88 and 97 together. I am advised by the Revenue Commissioners that the number of chargeable persons that show on their 2006 return of income that they are not domiciled in the State is 3,996. In addition the 2006 returns show 1,773 spouses as non-domiciled. An individual who is not domiciled in the State but who is ordinarily resident in the State is, in...

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

Brian Lenihan Jnr: As advised in the response of 2 April 2008, under the centrally agreed arrangements for staff who wish to remain in Dublin the Public Appointments Service circulates as much detail as possible in relation to the post to be filled to persons in the appropriate grades in the organisations participating in the arrangements at that time. Further information is of course made available to...

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

Brian Lenihan Jnr: I am informed by the Revenue Commissioners that the amounts of tax revenue collected from Mineral Oil Tax and VAT on Petrol and Auto Diesel for the years 2004 to March 2008 inclusive are as follows: Estimated Excise Duty yield from Petrol and Auto Diesel 2004 2005 2006 2007 (prov.) 2008 (prov.) 1st Qtr â'¬m â'¬m â'¬m â'¬m â'¬m Petrol 970.7 1,001.9 1,026.4 1,051.3 291.3...

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

Brian Lenihan Jnr: I am informed by the Revenue Commissioners that the information requested by the Deputy in relation to net receipts from stamp duty on residential property is as set out in the table which reflects the position up to and including March 2008: Month 2006 Net Receipts 2007 Net Receipts 2008* Net Receipts â'¬ million â'¬ million â'¬ million January 96.50 127.40 48.37 February 82.80...

Written Answers — Faoiseamh Cánach: Faoiseamh Cánach (8 May 2008)

Brian Lenihan Jnr: Faoi réir Alt 473A den Acht um Chomhdhlúthú Cánacha 1997, foráiltear, faoi choinníollacha áirithe, gur féidir faoiseamh cánach ag an ráta caighdeánach de cháin ioncaim (20%) a thabhairt i leith táillí teagaisc a íocann duine aonair i dtaca le cúrsa oideachais tríú leibhéal agus cúrsa iarchéime san áireamh. Cuimsítear anseo cúrsaí iarchéime i dtaca leis an nGaeilge....

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

Brian Lenihan Jnr: The information requested by the Deputy with the exception of the Office of Public Works is contained in the following Tables. Average time for payment to be made to outside contractors for goods and services Department / office Average time for payment in 2004 Average time for payment in 2005 Average time for payment in 2006 Average time for payment in 2007 Average time for payment in...

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

Brian Lenihan Jnr: A Residential Property Tax was introduced by Finance Act 1983 and abolished in Finance Act 1997. There is insufficient data available that would allow for estimation of the revenue that would arise from a re-introduction of this tax.

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

Brian Lenihan Jnr: I assume the Deputy is referring to the restriction of reliefs measure that I introduced in Budget and Finance Act 2006, which took effect from 1 January 2007. The measure aims to ensure that those with high incomes pay a minimum effective tax rate of approximately 20% and restricts the use of various listed tax incentives in this regard. It is currently estimated that this measure will yield...

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

Brian Lenihan Jnr: The current tax package for forestry provides that income from woodlands are exempt from income tax and corporation tax. In addition, gains arising to individuals and certain trusts on the disposal of felled timber are not chargeable to capital gains tax. Forestry is regarded for VAT purposes as an agricultural activity. As regards stamp duty, there is an exemption on the value of trees...

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

Brian Lenihan Jnr: The VAT rating of goods and services is subject to the requirements of EU VAT law with which Irish VAT law must comply. Under the VAT Directive Member States may retain the zero rates on goods and services, which have been in place since 1 January 1991, but cannot extend the zero rate to other goods and services. It is therefore not possible under EU law to apply a zero VAT rate to the supply...

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

Brian Lenihan Jnr: I am advised by the Revenue Commissioners that the claim in question was received by them on 5 December 2007. The amount claimed was allowed in full and payment was processed on 13 December. However, the cheque which issued was not received by the claimant. The cheque has not been cashed and Revenue have now arranged with the bank to have it cancelled. A replacement cheque issued to the...

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

Brian Lenihan Jnr: The Valuation Act 2001 maintains the long-standing position that commercial child care facilities — including all private child care facilities such as play schools, preschools, crèches and Montessori schools — are liable for rates. However, private child care facilities which operate on a community basis in a community hall, and which are not-for-profit, are not rateable because there...

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

Brian Lenihan Jnr: The Schedule set out in the following table identifies those sections of the Taxes Consolidation Act 1997 (as amended) which provide for a full or partial exemption from income tax. In circumstances where the section ceases to have effect at a date in the next year this has been highlighted. Due to the time constraints some minor legislative provisions may have been overlooked in the...

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

Brian Lenihan Jnr: I am informed by the Revenue Commissioners that the estimated amount of revenue that would accrue from a 5 cent and a 10 cent increase, inclusive and exclusive of VAT, in excise duty on petrol and diesel is as follows: 5 Cent Increase in Price (VAT Inclusive) 10 Cent Increase in Price (VAT Inclusive) Increase in Price 5 Cent 10 Cent â'¬m â'¬m Petrol 108.47 214.70 Diesel 116.38...

Written Answers — Budget Submissions: Budget Submissions (8 May 2008)

Brian Lenihan Jnr: It has long been the practice for discussions to be held with Departments including the Department of the Taoiseach on the allocation of funds as part of the estimates process. These discussions take place at a late stage in the formulation of the annual estimates between civil servants from each Department who, from ongoing interdepartmental contacts, are highly familiar with the relevant...

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

Brian Lenihan Jnr: I am informed by the Revenue Commissioners that it is not possible to furnish actual figures of the VAT take from energy sources, as VAT returns are not required to be completed in a manner that identifies the yield from particular goods and services. However, estimates of the VAT yield on energy sources, derived from non-Revenue statistical data, are as follows: 2003 2004 2005 2006 2007...

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

Brian Lenihan Jnr: I am advised by the Revenue Commissioners that the person in question is entitled to a tax credit for rent paid in respect of private rented accommodation. However, as the rent is paid to a non-resident landlord they are obliged to deduct income tax at the standard rate (20%) from the payment. In PAYE cases, such as the case in question, recovery of the tax deducted is collected by reducing...

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

Brian Lenihan Jnr: My Department did not implement a payroll system in the years 2004 to date in 2008. However within the period in question my Department paid €613, 000 in relation to training, upgrades and maintenance of the Department's payroll systems. In relation to the agencies under the remit of my Department the Public Appointments Service incurred an implementation cost of €3,000 in relation to a...

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

Brian Lenihan Jnr: While the promotion of biofuel is primarily a matter for my colleague, the Minister for Communications, Energy and Natural Resources, the Deputy will be aware the Finance Act 2006 provided for significant tax measures to promote biofuels in Ireland. The overall level of excise relief available for biofuels is regarded as a level which is sufficient to match Ireland's output potential in...