Results 11,301-11,320 of 19,445 for speaker:Brian Cowen

Finance Bill 2008: Financial Resolution (5 Mar 2008)

Brian Cowen: I move: That the provisions of section 93 of the Finance Bill 2008, as amended in the Select Committee on Finance and the Public Service, which relates to the special scheme for means of transport supplied by taxable dealers, be amended in the manner and to the extent specified in the Act giving effect to this Resolution.

Finance Bill 2008: Order for Report Stage (5 Mar 2008)

Brian Cowen: I move: "That Report Stage be taken now."

Finance Bill 2008: Report Stage (5 Mar 2008)

Brian Cowen: As stated, this is an issue that was discussed on Committee Stage and during the debates on previous Finance Bills. Some recognition, in fairness, has been given to Revenue's efforts to improve the range of services it provides in order that taxpayers are made aware of their entitlements and assisted in every way possible in obtaining those entitlements. Looking at the list of initiatives to...

Finance Bill 2008: Report Stage (5 Mar 2008)

Brian Cowen: On the basis of this amendment, the case has been made for the establishment of a tax advocate's office by Deputies across the House and I have given a comprehensive reply as to why I am not convinced that would add to the situation in the way people suggest it would. I recognise the proactive and effective efforts of Revenue in terms of access and its ability to deal with the issues and the...

Written Answers — Disabled Drivers: Disabled Drivers (4 Mar 2008)

Brian Cowen: I propose to take Questions Nos. 189 and 190 together. 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...

Written Answers — Cross-Border Projects: Cross-Border Projects (4 Mar 2008)

Brian Cowen: I understand that the Deputy is referring to the Special EU Programmes Body (SEUPB), one of the six North South Implementation Bodies set up under the Good Friday Agreement. Its primary role is to manage two cross border European Union funded programmes, the PEACE programme and the Ireland/Northern Ireland/Scotland INTERREG programme. The SEUPB reports to the North South Ministerial...

Written Answers — Garda Operations: Garda Operations (4 Mar 2008)

Brian Cowen: I am advised by the Revenue Commissioners that the Customs Service currently deploys 12 detector dog teams at strategic locations throughout the country. All these dogs were initially trained in the UK. It normally takes between 8 and 12 weeks to train a detector dog. This is followed by joint training of the officer and the dog together, which takes up to a further 9 weeks. The final...

Written Answers — Tax Code: Tax Code (4 Mar 2008)

Brian Cowen: Where a parent transfers a site to a child for the purpose of constructing the child's principal private residence, relief from Stamp Duty applies where market value of the site does not exceed a specified threshold. The threshold was increased to €500,000 in respect of disposals made on or after Budget day (5 December 2007). Question No. 195 answered with Question No. 193.

Written Answers — Irish Language: Irish Language (4 Mar 2008)

Brian Cowen: I can confirm that there has been no change in the policy under which persons who have a proficiency in Irish are awarded credit in promotion competitions for such proficiency and no new circulars modifying the application of the policy have been issued by my Department. However, the overall arrangements under which candidates are awarded credit for proficiency in Irish is currently under...

Written Answers — Tax Collection: Tax Collection (4 Mar 2008)

Brian Cowen: As the Deputy is aware, the data relating to the numbers paying tax at the higher rate, the standard rate and exempt were set out in my reply to her question on 26 February 2008. An explanation as to why the data are presented in this way is contained in the 2007 Budget booklet, pages C.23 to C.28. As I indicate in my previous reply on 26 February 2008, what matters to earners is the amount...

Written Answers — Tax Code: Tax Code (4 Mar 2008)

Brian Cowen: I propose to take Questions Nos. 201 to 203, inclusive, 206, 209, 211, 213 and 216 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...

Written Answers — Tax Collection: Tax Collection (4 Mar 2008)

Brian Cowen: I am advised by the Revenue Commissioners that in this case stamp duty has been charged at the rate appropriate to investors. In order to consider the question of a refund, the Revenue Commissioners wrote to the persons in question in July 2007 and again in January 2008 seeking further information in support of their claim. This information has not been received to date. On receipt of a...

Written Answers — Departmental Agencies: Departmental Agencies (4 Mar 2008)

Brian Cowen: I am advised by the Revenue Commissioners that Revenue's Customer Service Charter reflects the mutual expectations of Revenue and its customers and seeks to ensure that the organisation conforms to the highest principles of professional public service. Revenue measures its performance against the standards set out in the Customer Service Standards document. The results for 2007 will be...

Written Answers — Tax Collection: Tax Collection (4 Mar 2008)

Brian Cowen: I am advised by the Revenue Commissioners that they recently became aware that the German tax authorities have access to a list of individuals holding funds in a financial institution in Liechtenstein. That jurisdiction is one of three jurisdictions which has been listed by the OECD as an uncooperative tax haven. Revenue inform me that they have initiated enquiries with the German tax...

Written Answers — Tax Collection: Tax Collection (4 Mar 2008)

Brian Cowen: I am advised by the Revenue Commissioners that it is their policy and practice to encourage and support voluntary and timely compliance both as regards the filing of returns and the payment of taxes due. Where a person or business experiences particular short-term cash flow difficulties which impact on the capacity to meet the relevant tax obligations, Revenue encourages such an individual...

Written Answers — Tax Collection: Tax Collection (4 Mar 2008)

Brian Cowen: I have been advised by the Revenue Commissioners that the taxpayer is jointly assessed with her spouse for income tax purposes. Her spouse is self-employed and therefore, as a chargeable person, is obliged to submit an annual tax return. Following receipt of a completed tax return, a notice of assessment is issued to the taxpayer's spouse and any tax overpaid by the taxpayer may then be...

Written Answers — Tax Collection: Tax Collection (4 Mar 2008)

Brian Cowen: I am advised by The Revenue Commissioners that an application for a subcontractors certificate (Form C2) was received from the taxpayer on 6 February 2008. On 12 February 2008 the application was returned to the taxpayer advising him that as he was not registered as self employed his application could not be processed. He was advised as to how to register as self employed and was supplied...

Written Answers — Greenhouse Gas Emissions: Greenhouse Gas Emissions (4 Mar 2008)

Brian Cowen: My Department and its agencies have implemented or are in the process of implementing measures to reduce their carbon footprint in 2007/08. The Office of Public Works it is currently engaged in a multifaceted strategy to reduce carbon dioxide emissions and the overall carbon footprint of Government occupied buildings, as follows: A state wide staff energy awareness campaign entitled...

Written Answers — Liquor Licensing Laws: Liquor Licensing Laws (28 Feb 2008)

Brian Cowen: I am informed by the Revenue Commissioners that that there are three separate licences covering the retail sale off the premises of (i) Wine, (ii) Spirits and (iii) Beer. Depending on the range of alcoholic product sold in the premises one, two or three licences would be required. The retail sale of Cider off the premises is covered by a Beer Off Licence. At present each licence costs...

Written Answers — Airport Development Projects: Airport Development Projects (28 Feb 2008)

Brian Cowen: The State Airports Act, 2004 which provides for the establishment of three independent State airports at Dublin, Cork and Shannon requires the Ministers for Transport and Finance to satisfy themselves of the operational and financial readiness of the three companies, including business planning. I understand that the Minister for Transport has his Department examining the business plans for...