Results 10,721-10,740 of 19,445 for speaker:Brian Cowen

Written Answers — Capital Allowances Schemes: Capital Allowances Schemes (29 Apr 2008)

Brian Cowen: I am informed by the Revenue Commissioners that the scope of the capital allowances scheme for hospitals is specifically confined to private hospitals. Section 64 of the Finance Act 2001 (now inserted as section 268 of the Taxes Consolidation Act 1997), which introduced the scheme, defines a qualifying hospital for capital allowance purposes as a private hospital within the meaning of the...

Written Answers — Decentralisation Programme: Decentralisation Programme (29 Apr 2008)

Brian Cowen: My Department has completed the transfer of 125 people to Tullamore. There remain a number of applications from civil servants for a transfer to my Department and the grade breakdown is as follows:- Grade Number of Staff Principal Officer 0 Assistant Principal 0 Higher Executive Officer/Administrative Officer 3 Executive Officer 6 Staff Officer 0 Clerical Officer 16 Service Officer...

Written Answers — Capital Allowances Schemes: Capital Allowances Schemes (29 Apr 2008)

Brian Cowen: In Finance Act 2008, I introduced a new tax initiative to encourage the use of energy efficient equipment by registered companies. Section 46 allows companies to claim the full cost of energy efficient equipment, within specified classes of technology, against their taxable income in the year of purchase. The classes of technology are: lighting (including controls); motors and drives...

Written Answers — Tax Collection: Tax Collection (29 Apr 2008)

Brian Cowen: I am advised by the Revenue Commissioners that they have requested the necessary information from the taxpayer to enable them to determine the correct tax credits due to the taxpayer and to process any tax repayments that may be due for the years 2006 and 2007.

Written Answers — Money Advice and Budgeting Service: Money Advice and Budgeting Service (29 Apr 2008)

Brian Cowen: The Money, Advice and Budgeting Service (MABS) has for a number of years been providing and continues to provide an important free, confidential and independent service for people experiencing financial difficulties. The 2005 report referred to by the Deputy recommended that MABS be represented on the Consultative Consumer Panel of the Irish Financial Services Regulatory Authority. In...

Written Answers — Tax Code: Tax Code (29 Apr 2008)

Brian Cowen: The position is that my colleague, the Minister for the Environment, Heritage and Local Government, provides Exchequer funding to individuals with a disability or the parents of children with a disability through the Housing Adaptation Grant for People with a Disability Scheme and the Mobility Aids Housing Grant Scheme. These schemes, operated by the local authorities, are designed to assist...

Written Answers — Tax Code: Tax Code (29 Apr 2008)

Brian Cowen: The position is that tax relief is not available in respect of expenses incurred in hiring a car suitable for a person with a disability when they are on holidays. However, in recent years, this Government has increased significantly the supports available through the direct expenditure system for individuals with disabilities. In all, it is projected that over €900 million of the 2008...

Written Answers — Tax Code: Tax Code (29 Apr 2008)

Brian Cowen: I have been advised by my colleague the Minister for Justice, Equality and Law Reform, Mr. Brian Lenihan, T.D., that under Irish law, gaming and gambling is illegal, except where it is specifically permitted under the 1956 Gaming and Lotteries Act. Certain gaming activities, such as those carried out in casinos, are prohibited. The Deputy will be aware that what is deemed to be illegal...

Written Answers — Data Protection: Data Protection (29 Apr 2008)

Brian Cowen: My Department has a stringent policy and set of procedures for protecting computer systems. The computer systems in my Department are housed in dedicated computer rooms accessed only by appropriate IT personnel and managed by a security system. Within my Department's IT infrastructure, systems can only be accessed by individuals based on their access permission set up by the IT network and...

Written Answers — Tax Code: Tax Code (29 Apr 2008)

Brian Cowen: The position is that in matters relating to the VAT rating of goods and services, I am constrained by the requirements of EU VAT law with which Irish VAT law must comply. In this regard, I would point out that the rate of VAT that applies to a particular good or service depends on the nature of the good or service and not on the status of the consumer. Accordingly, there is no provision in EU...

Written Answers — Economic Competitiveness: Economic Competitiveness (29 Apr 2008)

Brian Cowen: Improving national competitiveness is essential to facilitate a re-balancing of the economy towards more sustainable, export-led growth and to maintain our attractiveness as a location for inward investment. While external factors such as the exchange rate have an impact on domestic costs, these are beyond our control. As such, we must seek to control those costs which we can influence. We...

Written Answers — Tax Code: Tax Code (29 Apr 2008)

Brian Cowen: A Stamp Duty on financial cards is chargeable: a) in respect of credit card accounts maintained by a financial institution at any time during the twelve month period ending on 1 April, and b) in respect of ATM / debit cards issued at any time which are valid on 31 December in a year. A financial institution is entitled to pass the charge on to the account holder. A card issued by a foreign...

Written Answers — Customs Service: Customs Service (29 Apr 2008)

Brian Cowen: I am advised by the Revenue Commissioners that there are no minimum requirements set down by the European Union in relation to the number of Customs and Excise Officers at international and regional airports or for the number of checks to be carried out at those airports. As regards the Customs controls at Irish airports, I am advised that there is a permanent Customs presence at the three...

Written Answers — Customs Service: Customs Service (29 Apr 2008)

Brian Cowen: I am informed by the Revenue Commissioners who have responsibility for the Customs service, that they currently deploy twelve detector dog teams at strategic locations around the country including our ports, airports and international postal depots. Each of the dog teams consists of a trained dog handler and sniffer dog. The Customs Dog teams are supported on an ongoing basis in their...

Written Answers — Financial Services Regulation: Financial Services Regulation (29 Apr 2008)

Brian Cowen: I would remind the Deputy that, as I have mentioned in response to previous similar questions, the first and most robust line of defence for depositors must be a well-managed system of prudential regulation and supervision so as to try to minimise the risk that a Deposit Guarantee Scheme (DGS) needs to be activated. Recent assessments by bodies such as the IMF have confirmed that the Irish...

Written Answers — Disabled Drivers: Disabled Drivers (29 Apr 2008)

Brian Cowen: 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 — State Property: State Property (29 Apr 2008)

Brian Cowen: Under Section 28 (2) of the State Property Act 1954, the Minister for Finance assumes responsibility for all personal property and land vested in or held in trust for a body corporate (other than personal property or land held by such body in trust for another person) immediately prior to its dissolution. Upon the dissolution of the body corporate, such property becomes State property. The...

Written Answers — Official Engagements: Official Engagements (29 Apr 2008)

Brian Cowen: The following table outlines the meetings I have had in an official capacity with Heads of States, Government Ministers or other representatives of Governments from non-OECD countries between May 2005 and April 2008. Details of meetings with non-OECD countries May 2005-April 2008 Date Meeting held with Location Items discussed 24 Jun 2005 Vice Premier of China Beijing General Economic...

Written Answers — Residential Property: Residential Property (29 Apr 2008)

Brian Cowen: My Department does not compile the necessary information that would be required to answer the Deputy's specific question. One method of estimation would be to multiply the total number of residential dwellings by the average price of such dwellings. However, one must be cautious of drawing any conclusions from such an estimate, given the crude assumptions that would be required. The...

Order of Business (29 Apr 2008)

Brian Cowen: Tax policy is a matter for the Minister for Finance of the day and, ultimately, the Government. All I can say to the Deputy is that I am not aware that the Government has taken any decision in respect of a windfall tax on that matter.