Results 11,241-11,260 of 19,445 for speaker:Brian Cowen

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

Brian Cowen: I move amendment No. 20: In page 29, between lines 5 and 6, to insert the following: 22.—(1) Section 201 of the Principal Act is amended by inserting the following subsection after subsection (1)— "(1A) (a) In this subsection— 'eligible employee' means an employee, being a person who is being made redundant, who, in relation to a full-time employment, has completed at least 2 years...

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

Brian Cowen: The Deputy's amendment seeks to confine the provisions of section 1041 of the Taxes Consolidation Act 1997 to commercial property only. Section 1041 applies to all rental income and other lease income received by a non-resident in respect of property located in the State. The section ensures that such income is taxed by requiring the tenant to deduct tax at the standard rate from the gross...

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

Brian Cowen: I move amendment No. 24: In page 33, between lines 30 and 31, to insert the following: 25.—(1) The Principal Act is amended— (a) in section 268— (i) in subsection (1)— (I) by deleting "or" where it last occurs in paragraph (k) and by substituting "centre, or" for "centre," in paragraph (l), and (II) by inserting the following after paragraph (l): "(m) for the purposes of a trade which...

Order of Business (6 Mar 2008)

Brian Cowen: It is proposed to take No. 6, motion re the proposed approval by Dáil Éireann of a proposal that section 17A of the Diseases of Animals Act 1966 shall continue in force for the period ending on 8 March 2009 — back from committee; No. 6a, motion re leave to introduce Supplementary Estimate — Vote 28; No. 6b, motion re referral of Supplementary Estimate — Vote 28 — to select...

Order of Business (6 Mar 2008)

Brian Cowen: On the matter before the House, the Department of Foreign Affairs is seeking Dáil approval for a technical Supplementary Estimate to allow expenditure under subhead O of Vote 28, that is, in respect of the EU reform treaty, as Deputy Kenny said. Subhead O involves a new service under Vote 28 and, as such, Dáil approval is required before expenditure is incurred. A sum of €5.8 million...

Order of Business (6 Mar 2008)

Brian Cowen: My understanding of the role of the commission is, as on previous occasions, to give an objective assessment of the arguments for and against in order that the people will understand the content of the treaty and the arguments in favour of adopting it. In compliance with court judgments, it will give a balanced view.

Order of Business (6 Mar 2008)

Brian Cowen: We wish to conclude Report Stage today at 1 p.m. and we will put that to the House. It is unfortunate the issue referred to by Deputy Burton is being portrayed in the way it is. This is very much supportive of the hospice movement and it is a proposal supported by the voluntary hospice managers' association, which is involved in the hospice movement.

Order of Business (6 Mar 2008)

Brian Cowen: I take some exception to the idea that my motivation is other than to be supportive of the hospice and those who manage the hospice movement.

Written Answers — Tax Code: Tax Code (5 Mar 2008)

Brian Cowen: Section 664 of the Taxes Consolidation Act 1997, provides for a scheme of relief for certain income from leasing of farmland. Broadly speaking, if a farmer who is aged 40 years or more or who is permanently incapacitated, leases out farm land for a period of at least 5 years, some or all of the rent received from that land will be exempt from income tax. The amount of exemption varies...

Written Answers — Tax Code: Tax Code (5 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 21 February 2008. This included all credits claimed by the taxpayer. PAYE balancing statements for the years 2006 and 2007 were sent to the taxpayer on 8 October 2007 and 20 February 2008 respectively. All credits claimed by the taxpayer for these...

Written Answers — Tax Code: Tax Code (5 Mar 2008)

Brian Cowen: I have been informed by the Revenue Commissioners that the following tax implications arise where a parent or others assist a first time buyer to buy a house. Stamp Duty A child is not precluded from claiming first time buyer relief where a parent acts as co-mortgagor in relation to the purchase by the child of a house. The parent is treated as effectively acting in the role of guarantor...

Written Answers — Tax Code: Tax Code (5 Mar 2008)

Brian Cowen: The position with regard to the taxation of the Salmon Hardship Fund is that individual payments under the scheme have two identifiable component parts and that one part is taxable while the other is not. The taxable component is that part of the payment which is based on a fisherman's catch and is taxable on recipients in the year of receipt. Accordingly, commercial fishermen should...

Written Answers — Tax Collection: Tax Collection (5 Mar 2008)

Brian Cowen: I have been advised by the Revenue Commissioners that a PAYE balancing statement for 2007 issued to the taxpayer on 4 February 2008, together with a refund of €176.18. Following receipt of the information now supplied, contact was made with the taxpayer's former employer who confirmed that incorrect information was shown on form P45 issued on termination of the taxpayer's employment. The...

Written Answers — Theatre Licences: Theatre Licences (5 Mar 2008)

Brian Cowen: I am informed by the Revenue Commissioners that the number and location of Theatre Licences granted, or were in existence, in the years 2003 to 2007 and for 2008 to date are as follows: Region District 2003 2004 2005 2006 2007 2008 BMW Donegal 2 2 3 3 3 4 Leitrim 0 0 0 1 1 0 Sligo 1 1 1 1 1 2 Longford 0 0 0 0 0 0 Galway 4 4 4 4 4 6 Roscommon 0 0 0 1 1 2 Mayo 0 0 0 0 0 0 ...

Written Answers — Tax Code: Tax Code (5 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 instance, there is no...

Finance Bill 2008: Report Stage (Resumed) (5 Mar 2008)

Brian Cowen: It always amazes me how Deputy Burton regards herself as being ideally equipped to look into the mindset of ordinary people and the rest of us do not have a clue.

Finance Bill 2008: Report Stage (Resumed) (5 Mar 2008)

Brian Cowen: We are badly equipped. It is only extraordinary people who vote for Fianna Fáil. We must put up with that continuing mindset. On the amendments, the relief for service charges is available in respect of charges paid by a householder in the previous year subject to a maximum claim of €400. Where an individual makes a claim in any year, the level of relief claimed is allowed automatically...

Finance Bill 2008: Report Stage (Resumed) (5 Mar 2008)

Brian Cowen: It is difficult to put in place the structures to adequately reflect the range of business models and services charges levied by over 400 separated business, some of which are very small-scale.

Finance Bill 2008: Report Stage (Resumed) (5 Mar 2008)

Brian Cowen: The tax relief at source system for mortgages is operated by some 200 banks, building societies and local authorities familiar with such work. Revenue, however, is prepared to continue to see what can be done and will continue with discussions with those involved. An added complexity is identifying and isolating commercial customers from residential customers. Therefore, there are issues in...

Finance Bill 2008: Report Stage (Resumed) (5 Mar 2008)

Brian Cowen: The Deputy is assuming there is competition on every run.