Results 11,161-11,180 of 19,445 for speaker:Brian Cowen

Written Answers — National Lottery: National Lottery (13 Mar 2008)

Brian Cowen: The anticipated receipts from the proceeds of the National Lottery in 2008 are expected to be broadly in line with receipts in recent years. The annual surplus generated by the National Lottery in the past five years was as follows: 2003 — €186.702 million 2004 — €191.125 million 2005 — €203.205 million 2006 — €217.526 million 2007 — €245.480 million

Written Answers — Decentralisation Programme: Decentralisation Programme (13 Mar 2008)

Brian Cowen: I am advised by the Revenue Commissioners that the Commissioners of Public Works (OPW) have identified a number of potentially suitable options for permanent accommodation for the Revenue Commissioners in Athy. The viability of some of these options is, however, dependant on provision of infrastructure or re-zoning, and in this regard the OPW is awaiting developments. In the meantime,...

Written Answers — Computerisation Programme: Computerisation Programme (13 Mar 2008)

Brian Cowen: I assume that the Deputy is referring to the electronic systems that are being introduced throughout the EU from 1 July 2009, under which pre-arrival and pre-departure information will, in certain circumstances, have to be sent electronically to Customs. I am advised by the Revenue Commissioners that these new systems, which are known as the Import Control System (in respect of pre-arrival...

Written Answers — Pension Provisions: Pension Provisions (13 Mar 2008)

Brian Cowen: The 2006 Budget and Finance Act introduced an imputed or notional distribution of 3% of the value of the assets of an Approved Retirement Fund (ARF) on 31 December each year, where the notional amount will be taxed at the ARF owner's marginal income tax rate. Funds actually drawn down by ARF owners will be credited against the imputed distribution in that year to arrive at a net imputed...

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

Brian Cowen: I am advised by the Revenue Commissioners that the nursing home in question is not currently on the list of approved institutions for the purposes of Section 469 of the Taxes Consolidation Act 1997 as no request has been received to have the institution added to the list. The list in question is maintained by the Revenue Commissioners and can be accessed at http://www.revenue.ie/...

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

Brian Cowen: The position is that the VAT rating of goods and services is subject to 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 law that would permit the...

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

Brian Cowen: I have been advised by the Revenue Commissioners that a certificate of tax credits and standard rate cut-off point issued to the taxpayer on 31 January 2008, which incorporated tax credits amounting to €5,490 per annum and standard rate band of €39,400 per annum. However, the taxpayer's income from the Department of Social and Family Affairs had not previously been declared to the Revenue...

Written Answers — Tax Yield: Tax Yield (13 Mar 2008)

Brian Cowen: In response to previous similar Parliamentary Questions answered on 4 December 2007 estimated data for the years 2002-2006 was supplied by the Revenue Commissioners. The information furnished on tax returns does not generally require the yield relating to a county to be identified and as such certain assumptions had to be made in supplying the information. As regards data for 2007, I am...

Written Answers — Public Transport: Public Transport (13 Mar 2008)

Brian Cowen: As I said at the time of the launch of Transport 21, the unprecedented levels of investment envisaged under that investment framework depend on our continued prudent management of the public finances and compliance with the Stability and Growth Pact. Therefore the level of borrowing that is appropriate will be determined by Government in light of the range of economic and budgetary...

Written Answers — Public Transport: Public Transport (13 Mar 2008)

Brian Cowen: As part of our normal duties of Government, I and my Cabinet colleagues regularly discuss and monitor Government expenditure across all of our key sectors, including transport. This is part of providing strong and prudent management of the public finances. Transport 21 is an unprecedented and ambitious programme for investing over €34 billion in projects that will transform our national...

Written Answers — Tax Code: Tax Code (12 Mar 2008)

Brian Cowen: I am advised by the Revenue Commissioners that stamp duty of €30 (reduced from €40 in Budget 2008) is chargeable in respect of credit card accounts maintained by a financial institution at any time during the twelve month period ending on 1 April. The financial institution is entitled to pass the charge on to the account holder (section 124 of the Stamp Duties Consolidation Act, 1999)....

Written Answers — Tax Code: Tax Code (12 Mar 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...

Written Answers — Tax Yield: Tax Yield (12 Mar 2008)

Brian Cowen: I am informed by the Revenue Commissioners that, as the information furnished on tax returns does not generally require the yield from a particular sector or sub-sector of economic activity to be identified, the precise figures of net yield of tax revenues from the construction industry cannot be readily identified. Information in relation to VAT, Income Tax and Corporation Tax can, however,...

Written Answers — Tax Code: Tax Code (12 Mar 2008)

Brian Cowen: I am informed by the Revenue Commissioners that maternity benefit is not subject to income tax, so that the question of a tax rebate in respect of such income should not normally arise. I am further advised that payroll arrangements in operation while an employee is on maternity leave and in receipt of maternity benefit may vary depending on particular circumstances and different contracts...

Written Answers — Pension Provisions: Pension Provisions (11 Mar 2008)

Brian Cowen: I propose to take Questions Nos. 157 and 158 together. The Government published its Green Paper on pensions in October last year. It sets out the background to the demographic and sustainability challenges facing pensions in Ireland; the wide and complex range of issues involved; and the options that we might consider for future pensions development. The Green Paper consultation process...

Written Answers — Disabled Drivers: Disabled Drivers (11 Mar 2008)

Brian Cowen: I propose to take Questions Nos. 159 and 178 together. 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...

Written Answers — Proposed Legislation: Proposed Legislation (11 Mar 2008)

Brian Cowen: It is Government policy to campaign for a complete ban on the use of cluster munitions and my colleague, Mr Dermot Ahern, TD, Minister for Foreign Affairs, is working to bring to completion negotiations on the first-ever instrument of international humanitarian law specifically directed against cluster munitions. I understand that there are still significant differences to be resolved in...

Written Answers — Departmental Staff: Departmental Staff (11 Mar 2008)

Brian Cowen: A two-day Stress Awareness/Management training Programme is offered to all staff in the Department of Finance. The purpose of the programme is to inform individuals about how to recognise and understand the various factors which cause stress and measures to manage it. In the period 2005-2007, 82 members of staff availed of this training programme, and a further 34 attended a one-day...

Written Answers — Data Protection: Data Protection (11 Mar 2008)

Brian Cowen: My Department has examined and collated the responses received with regard to our request to Departments and agencies for details of the systems in place to protect the confidentiality of personal data. A report on the findings of this exercise has been completed and has been circulated to relevant stakeholders for comment and observations. When all comments and observations have been...

Written Answers — Tax Code: Tax Code (11 Mar 2008)

Brian Cowen: I have been advised by the Revenue Commissioners that the taxpayer is under 65 years of age and, therefore, DIRT is payable on his investment income. A repayment of DIRT paid by an individual who is under 65 years of age will only arise where: a. He is permanently incapacitated by physical or mental infirmity, and b. The total tax payable on his income (including income subject to DIRT) is...