Results 11,141-11,160 of 19,445 for speaker:Brian Cowen

Written Answers — PAYE Sector: PAYE Sector (2 Apr 2008)

Brian Cowen: I am advised by the Revenue Commissioners that the information requested, estimated by reference to the income tax year 2008, is as follows: All PAYE income earners Income Tax Year 2008 Gross Income Numbers €0 – €9,999 346,500 €0 – €19,999 687,600 €0 – €29,999 1,038,700 €0 – €35,400 1,210,800 €0 – €37,999 1,284,500 €0 – €39,999 1,338,100 €0 –...

Written Answers — Tax Code: Tax Code (2 Apr 2008)

Brian Cowen: I am advised by the Revenue Commissioners that a repayment in respect of the named person has been processed and a cheque was issued on 19 March 2008.

Written Answers — Vehicle Registration Offices: Vehicle Registration Offices (2 Apr 2008)

Brian Cowen: I am informed by the Revenue Commissioners that as part of its modernisation programme, Revenue has invested heavily in the provision of internet-based services. The Revenue On-Line Service (ROS) has been widely acknowledged as a major success both from a technological and customer service point ofview. Revenue adds to the range of services available on ROS on an ongoing basis and during...

Written Answers — Departmental Expenditure: Departmental Expenditure (2 Apr 2008)

Brian Cowen: In the context of the negotiations to restore the Northern Ireland Executive, in March 2007, the Irish Government agreed to make available €580 million as part of a joint investment initiative with the British Government to stimulate long-term sustainable economic growth in Northern Ireland. Our contribution will be focused towards the building of a dual carriageway standard road from the...

Written Answers — Tax Code: Tax Code (2 Apr 2008)

Brian Cowen: I propose to take Questions Nos. 180 and 183 together. I am advised by the Revenue Commissioners that a person receiving a repayment of PAYE or Corporation Tax has the option of having it paid by cheque or direct to their bankaccount. In the case of VAT, repayments to registered traders are made direct to bank accounts and repayments to persons who are not registered for VAT are made by...

Written Answers — Tax Code: Tax Code (2 Apr 2008)

Brian Cowen: Section 50 of the Finance Act 1999 provided for a scheme of tax relief for rented residential accommodation for third level students. The relief provided for a deduction of 100% of the construction, conversion or refurbishment expenditure, which may be off-set against all Irish rental income, whether derived from the premises in question or from other lettings. The purpose of the relief was...

Written Answers — Tax Code: Tax Code (2 Apr 2008)

Brian Cowen: In relation to the tax incentives currently available for wind turbine energy, the Business Expansion Scheme (BES) provides an incentive, in the form of tax relief, for individuals to invest in companies which carry on qualifying activities, services and trades, including the trade of manufacturing. The generation of electricity, including electricity generated by wind turbines, is a...

Written Answers — Disabled Drivers: Disabled Drivers (2 Apr 2008)

Brian Cowen: The initial application for a Primary Medical Certificate under the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994, is made to the Senior Medical Officer of the relevant local Health Service Executive administrative area. If the Primary Medical Certificate has been refused in this case, the named person may appeal the refusal to the Medical Board of Appeal,...

Written Answers — Capital Appraisal Guidelines: Capital Appraisal Guidelines (2 Apr 2008)

Brian Cowen: Under the Guidelines for the Appraisal and Management of Capital Expenditure Proposals in the Public Sector all capital investment costing more than €30m should be subject to detailed Cost-Benefit Analysis (CBA). The current CBA best practice guidelines outline that external costs and benefits such as carbon dioxide emissions should be included where they are a significant project outcome...

Written Answers — Theatre Licences: Theatre Licences (2 Apr 2008)

Brian Cowen: I am informed by the Revenue Commissioners that Theatre Licences continue to be issued by Revenue offices throughout the country. The number of such licences granted, or were in existence, in each of the past three years are as follows (normally Theatre Licences run from 1 October to the following 30 September): 2006 2007 2008 (to date) Dublin 36 35 57 Rest of Country 40 41 44 Each...

Written Answers — Tax Code: Tax Code (2 Apr 2008)

Brian Cowen: I am advised by the Revenue Commissioners that Section 135 (a) of the Finance Act 1992 permits a European or other foreign registered vehicle which is temporarily brought into the State by a person established outside the State to be exempted from the requirement to register for vehicle registration tax purposes for a period normally not exceeding 12 months from the date upon which the...

Written Answers — Departmental Facilities: Departmental Facilities (2 Apr 2008)

Brian Cowen: Given the range of Government Departments, Offices and Agencies under my aegis and the geographical spread of car parking facilities, it has not been possible to collate all the requested information in the time available. I can, however, advise the Deputy that in relation to my own Department there are just under 280 car parking spaces available to staff. The majority of these are...

Written Answers — Vehicle Registration Tax: Vehicle Registration Tax (2 Apr 2008)

Brian Cowen: I am advised by the Revenue Commissioners that the vehicle in question has a hybrid engine (petrol/electric) and as a result there was a 50% VRT reduction granted on the first registration of the vehicle. The vehicle was first registered by the dealer on 8 January 2007 and, as the first registered owner of the vehicle, the dealer was granted the reduction in VRT as per Finance Act 1992,...

Written Answers — Garda Ombudsman Commission: Garda Ombudsman Commission (2 Apr 2008)

Brian Cowen: The filling of sanctioned vacancies within independent agencies is essentially a matter for those agencies — while sanction is required in order to fill posts, it is not a function of the Minister for Finance to require an organisation with statutory independence to ensure that all of its sanctioned posts are filled to the maximum extent of the authorised level at all times. Management has...

Written Answers — Garda Ombudsman Commission: Garda Ombudsman Commission (2 Apr 2008)

Brian Cowen: I propose to take Questions Nos. 195 and 196 together. Across the public service, recruitment and promotion practices generally are being managed in a way which facilitates the achievement of the Decentralisation Programme in an efficient manner. The primary mechanism for placing Civil Servants whose posts are due to decentralise but who themselves wish to remain in Dublin is by way of...

Written Answers — Tax Code: Tax Code (2 Apr 2008)

Brian Cowen: The reasoned opinion which the Deputy refers to was received in January 2007 and it made reference to Sections 71 and 73 of the Taxes Consolidation Act 1997. These provisions relate to the tax treatment of the income arising on an Irish resident from UK sources. The European Commission took the view that these provisions were contrary to the obligations under Article 56EC and Article 40EEA...

Written Answers — Tax Code: Tax Code (2 Apr 2008)

Brian Cowen: PAYE workers may claim an income tax allowance in respect of their membership subscription to a registered Trade Union. The amount of the allowance in 2008 is €350 at the standard rate of tax, which is equivalent to a tax credit of €70. This credit, when claimed, is included in the individual's annual certificate of tax credits. Where the tax credit has not been claimed up to now, an...

Written Answers — Tax Code: Tax Code (2 Apr 2008)

Brian Cowen: The position is that it is a general principle of taxation that, as far as possible, income from all sources should be subject to taxation. This includes income received in the form of a social welfare pension and investment income. However, I am informed by the Revenue Commissioners that, based on the limited information supplied, it would appear that the taxpayer's tax credits are...

Written Answers — Departmental Bodies: Departmental Bodies (2 Apr 2008)

Brian Cowen: The information requested by the Deputy is outlined in the following table. Bodies etc. outside the Department of Finance, established by and reporting to the Department between 1 January 2007 and 31 March 2008. Name of Body Year established Advisory Forum on Financial Legislation 2007 NDP Central Monitoring Committee 2007 NDP High Level Group 2007 NDP High Level Strategic...

Written Answers — Departmental Transport: Departmental Transport (2 Apr 2008)

Brian Cowen: My Department has not used helicopters for any purpose in the period in question.