Results 11,181-11,200 of 19,445 for speaker:Brian Cowen

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

Brian Cowen: I propose to take Questions Nos. 168 and 171 together. 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...

Written Answers — Tax Code: Tax Code (11 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 relation to the issue of applying an exemption of reducing VAT rates for a certain category of consumer, in this case local authorities, the position is that the rate of VAT which applies to a particular good or service is determined by the nature of...

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

Brian Cowen: The numbers of Travel Passes, as quoted in Parliamentary Question No 73 of 28 February 2008, broken down into annual and monthly passes are as follows: Monthly Ticket Annual Ticket Total number of Tickets 1999 779 115 894 2007 16,447 24,941 41,388

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

Brian Cowen: I am advised by Revenue that they expect to implement the "Review Agreement 2007" which was agreed between the Revenue Commissioners and the IMPACT Tax Officials Branch by the end of the second quarter of 2008.

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

Brian Cowen: There are two tax provisions of relevance in this area, namely, section 482 of the Taxes Consolidation Act, 1997 and section 77 of the Capital Acquisitions Tax Consolidation Act, 2003. Section 482 of the Taxes Consolidation Act, 1997 provides relief for expenditure incurred on the repair, maintenance and restoration of a building or garden which is determined by the Minster for the...

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

Brian Cowen: I propose to take Questions Nos. 180 and 181 together. In Finance Bill 2008, I introduced a new tax initiative to encourage the use of energy efficient equipment by companies. This accelerated capital allowance incentive will allow companies to claim the full cost of specified energy efficient equipment against their taxable income in the year of purchase. Expenditure must be above a...

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

Brian Cowen: I am informed by the Revenue Commissioners that the information available for home heating oil refers to the consumption of Kerosene and Marked Gas Oil. As Marked Gas Oil is also used for Industrial and Commercial Heating, agricultural use and transport, it is not possible to accurately state what portion of the total usage of Marked Gas Oil is used solely for home heating purposes. The tax...

Written Answers — Motor Fuels: Motor Fuels (11 Mar 2008)

Brian Cowen: The price of oil in Ireland is affected by movements in the euro-dollar exchange rate and by changes in the dollar price. In recent days, the wholesale price of oil in dollar terms has reached record levels. Therefore, an appreciation of the euro-dollar exchange rate does not necessarily mean that the price of oil, and hence the price of various refined products sold to the public, will...

Written Answers — Departmental Offices: Departmental Offices (6 Mar 2008)

Brian Cowen: I am advised by the Revenue Commissioners that the question from the Deputy is not specific in relation to dates and times during which the difficulty was experienced. However, apart from a power cut in the Tullamore office on 5 February 2008 during which all the telephone lines were down from midday to close of business, I am advised that there are no ongoing difficulties with regard to...

Written Answers — Tax Code: Tax Code (6 Mar 2008)

Brian Cowen: I propose to take Questions Nos. 71 and 72 together. The position is that while the carers allowance, payable by the Department of Social and Family Affairs, is disregarded in determining the total income of the home carer for the purposes of claiming the home carer tax credit, it is a taxable source of income. Taking account of the most up to date information available to them, the Revenue...

Written Answers — Tax Code: Tax Code (6 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 Code: Tax Code (6 Mar 2008)

Brian Cowen: I have recently received the correspondence referred to by the Deputy. In this regard, I would point out that 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...

Written Answers — Departmental Agencies: Departmental Agencies (6 Mar 2008)

Brian Cowen: The information requested by the Deputy in respect of bodies under the aegis of my Department is outlined in the tables below. In some cases, the functions undertaken by the agency are new functions not previously undertaken by my Department. Special EU Programmes Body Devolved responsibility Arrangements in place in the case of each agency listed to respond on a priority basis to...

Written Answers — Health Services: Health Services (6 Mar 2008)

Brian Cowen: The sanctioning process established under the terms of Department of Finance Circular 16/97 has been put in place to assist Departments and Offices deal with their ICT related expenditure in a delegated and controlled way. Each organisation is responsible for identifying, agreeing and prioritising its development and maintenance needs in order to meet its current and anticipated business...

Finance Bill 2008: Report Stage (Resumed) and Final Stages (6 Mar 2008)

Brian Cowen: The specialist inpatient units have a number of private health insurance beds. Where patients have private health insurance, the health insurance company is billed directly for accommodation costs in the specialist inpatient unit. Both public and private patients are seen by the consultant in palliative medicine. All consultations with the consultant in palliative care are delivered free of...

Finance Bill 2008: Report Stage (Resumed) and Final Stages (6 Mar 2008)

Brian Cowen: Long may the Deputy suffer under that inhibition.

Finance Bill 2008: Report Stage (Resumed) and Final Stages (6 Mar 2008)

Brian Cowen: A hospice and palliative care policy is in place and this amendment is designed to be in line with it.

Finance Bill 2008: Report Stage (Resumed) and Final Stages (6 Mar 2008)

Brian Cowen: In fairness, I have listened——