Results 11,081-11,100 of 19,445 for speaker:Brian Cowen

Written Answers — National Pensions Reserve Fund: National Pensions Reserve Fund (8 Apr 2008)

Brian Cowen: I propose to take Questions Nos. 123 and 134 together. The National Pensions Reserve Fund was established on 2 April 2001 with the objective of meeting as much as possible of the cost to the Exchequer of social welfare pensions and public service pensions to be paid from the year 2025 until at least 2055. For this purpose, the National Pensions Reserve Fund Act 2000 provides that 1% of GNP is...

Written Answers — Savings Incentive Schemes: Savings Incentive Schemes (8 Apr 2008)

Brian Cowen: I assume the Deputy is suggesting the development of a savings scheme for low-income households similar to the SSIA scheme which has now concluded. While this may have some socially progressive features, I am not convinced that it is the best way forward to address issues relating to welfare dependency and low income families. It is more effective to provide more jobs, combined with...

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

Brian Cowen: I have been advised by the Revenue Commissioners that a PAYE Balancing Statement Form P21 for the year 2007 issued to the taxpayer on 1 April 2008.

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

Brian Cowen: I am advised by the Revenue Commissioners that a claim for a refund of income tax for the 2007 tax year for the person concerned was received on 8 February 2008. A PAYE Balancing Statement issued to the taxpayer on 18 March 2008 and a cheque issued on 20 March 2008. All tax paid in 2007 has now been refunded.

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

Brian Cowen: I propose to take Questions Nos. 130 and 131 together. I am informed by the Revenue Commissioners that, under the provisions of Section 879 of the Taxes Consolidation Act 1997, an individual must submit a return of his or her income, on a form prescribed by the Revenue Commissioners when required to do so by notice given by an inspector. Such return must be submitted within the time limit...

Written Answers — Pension Provisions: Pension Provisions (8 Apr 2008)

Brian Cowen: The accounting standard IAS 19 is not used in the public service. However an exercise has been carried out to estimate the accrued liability for public service occupational pensions. As of 2007 the accrued pensions liability in respect of all serving and retired public servants was estimated at €75bn. The mortality assumption underlying this estimate is based on a special mortality table...

Written Answers — Decentralisation Programme: Decentralisation Programme (8 Apr 2008)

Brian Cowen: Further to Parliamentary Question No 47 of 25 February 2008, the OPW is checking availability of temporary offices in Youghal to accommodate an advance party of staff from the Public Appointments Service (PAS). To date no suitable temporary accommodation has been identified. The Public Appointments Service will transfer one hundred (100) posts to Youghal. Arrangements are proceeding in...

Written Answers — Energy Efficiency: Energy Efficiency (8 Apr 2008)

Brian Cowen: There are a number of developments underway relating to energy efficiency in the public sector. In this context, I have been advised by the Office of Public works that energy efficient lighting is used for all new buildings and refurbishment work except in exceptional circumstances. Even in the latter, new developments in lighting will mean that even in these unusual circumstances it will...

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

Brian Cowen: I propose to take Questions Nos. 138 and 139 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 for reduced rates to apply to fuel used for public transport services which includes school transport services. While these derogations...

Written Answers — Statutory Instruments: Statutory Instruments (8 Apr 2008)

Brian Cowen: Given the volume of data involved in the Deputy's question, the cost of providing the information requested cannot be justified. However, if the Deputy wishes to request information in regard to specific statutory instruments falling within the remit of my Department, I will have the relevant information forwarded to the Deputy. As the Deputy will be aware, statutory instruments are laid...

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

Brian Cowen: In regard to the Valuation Act, 2001, I should point out that the Commissioner of Valuation is independent in the exercise of his duties under the Act and that I, as Minister for Finance, have no function in decisions in this regard. The Valuation Act, 2001 provides that "community halls" including clubhouses which are not licensed to sell alcohol and whose facilities are not used primarily...

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

Brian Cowen: I have been informed by the Revenue Commissioners that no claims for a refund of tax by the persons in question have been received. Claims for a refund of tax may be made to the Revenue Commissioners by writing to PAYE Mail Centre, P O Box 63, Ennis, Co Clare or by telephoning the PAYE enquiry line at 1890 22 24 25. Alternatively the persons concerned can register for PAYE online and request...

Written Answers — Tax Schemes: Tax Schemes (8 Apr 2008)

Brian Cowen: The Mid-Shannon Corridor Tourism Infrastructure Investment Scheme was introduced in the Finance Act 2007. It is a new pilot tax based scheme for tourism facilities in the mid-Shannon area. The scheme is aimed at encouraging the development of new tourism infrastructure, or the refurbishment of existing tourism infrastructure, in that area. When I announced the scheme I stated that its...

Order of Business (8 Apr 2008)

Brian Cowen: When the Deputy talks to himself, he gets confused. He is a one-stop shop in confusion.

Order of Business (8 Apr 2008)

Brian Cowen: Kick him out.

Written Answers — Appointments to State Boards: Appointments to State Boards (3 Apr 2008)

Brian Cowen: The information requested by the Deputy is outlined in following table: Name of Body Names of persons appointed in the period 3 July 2007 to date in 2008 Number of current vacancies Number of Anticipated vacancies due to arise up to and including 1 October 2008 National Treasury Management Agency Advisory Committee Mr David Byrne None None Central Bank and Financial Services Authority of...

Written Answers — Gaming Legislation: Gaming Legislation (3 Apr 2008)

Brian Cowen: Gaming machines or slot machines, which are normally referred to as fixed odds betting terminals (FOBTs), are not permitted on the premises of a licensed bookmaker. The issue of FOBTs is one of the matters considered by the Casino Committee on regulating gaming in Ireland which has reported to the Minister for Justice, Equality and Law Reform. It is expected that the Report of the Casino...

Written Answers — Tax Collection: Tax Collection (3 Apr 2008)

Brian Cowen: I am advised by the Revenue Commissioners that there are provisions for a wide range of fines and penalties which can be imposed in particular situations for failure to comply with Revenue law and that they pursue penalties/fines in appropriate cases either through court proceedings or as part of a settlement. The circumstances in which these can be applied are set down in various legislative...

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

Brian Cowen: I understand that the Deputy, in referring to a "current limit", believes that there is a termination date for the Research and Development (R&D) tax credit scheme. At the outset, I should make it clear that there is no termination date for this scheme. As with all taxation expenditure, the scheme is subject to ongoing review and changes have been made to the scheme for this purpose over...

Written Answers — Tax Code: Tax Code (3 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. In this case, there is no provision in...