Results 11,601-11,620 of 19,445 for speaker:Brian Cowen

Written Answers — Financial Management Systems: Financial Management Systems (19 Feb 2008)

Brian Cowen: My Department operates one Financial Management System, namely JDEdwards which was acquired from Software Resources Limited (since taken over by System Dynamics Consulting Limited). The cost of maintaining the system for 2008 is €73,787.52.

Written Answers — Data Protection: Data Protection (19 Feb 2008)

Brian Cowen: Replies to our request to Departments and agencies for details of the systems and procedures in place to protect the confidentiality of personal data are being examined and evaluated and findings are being collated. When this work is completed a report will be submitted to Government for consideration. It is intended to present this in the next few weeks.

Written Answers — Tax Code: Tax Code (19 Feb 2008)

Brian Cowen: The statistics requested by the Deputy are not yet available. It is understood from the Revenue Commissioners that data derived from the income tax returns for 2006 are currently being compiled in relation to this and other areas and will become available in the coming months.

Written Answers — Tax Code: Tax Code (19 Feb 2008)

Brian Cowen: Under the revised VRT system, the VRT rate applicable to both new and used imported cars registered on or after 1 July 2008 will be determined by the CO2 emission rating of the car and will no longer be related to engine size. As outlined in Annex D to the Summary of 2008 Budget Measures, in respect of pre-owned used cars imported after 1 July 2008, the CO2 emissions will have to be declared...

Written Answers — Tax Code: Tax Code (19 Feb 2008)

Brian Cowen: I assume the Deputy is referring to the scheme of capital allowances for expenditure incurred on the construction and refurbishment of qualifying mental health centres which was introduced by me in the 2006 Finance Act and commenced in January 2007. It is intended that the scheme will operate on broadly the same terms and conditions as already apply in the case of the similar relief for...

Written Answers — Tax Code: Tax Code (19 Feb 2008)

Brian Cowen: I assume that the Deputy is referring to the scheme of capital allowances for private hospitals which was introduced in the Finance Act 2002. I am informed by the Revenue Commissioners that information on the scheme of tax relief for private hospitals was for the first time specified and separately included in personal income tax returns for the tax year 2004, which were due for filing in...

Written Answers — Tax Code: Tax Code (19 Feb 2008)

Brian Cowen: I assume that the Deputy is referring to the scheme of capital allowances for capital expenditure on registered nursing homes which was introduced in 1997. I am informed by the Revenue Commissioners that information on the scheme of tax relief for registered nursing homes was for the first time specified and separately included in personal income tax returns for the tax year 2004, which were...

Written Answers — Tax Code: Tax Code (19 Feb 2008)

Brian Cowen: I am informed by the Revenue Commissioners that training provided by an employer in the context of skills development of an employee of that employer — be it for the employee's current or future role with that employer — is not treated as giving rise to a taxable emolument where the training undertaken is relevant to the business of the employer. I am further informed by the Revenue...

Written Answers — Tax Code: Tax Code (19 Feb 2008)

Brian Cowen: I have been advised by the Revenue Commissioners that a C2 application was received for the person in question on 10 December 2007. The C2 application was examined and the tax affairs of the applicant for the tax years 2005, 2006 and 2007 were reviewed in accordance with the legislation. As a result of this review, Revenue were in contact with the applicant concerning registration for...

Written Answers — Hospitals Building Programme: Hospitals Building Programme (19 Feb 2008)

Brian Cowen: The scheme of capital allowances for the construction or refurbishment of buildings used as private hospitals was introduced in the Finance Act 2001 and came into effect in May 2002. Provided that capital expenditure on the proposed co-located private hospitals, which are designed to free-up capacity in public hospitals, conforms with the existing legislation governing that scheme, normal tax...

Written Answers — Regulatory Authorities: Regulatory Authorities (19 Feb 2008)

Brian Cowen: The following table gives details of the operating budgets for all regulators and regulatory authorities under the aegis of the Department of Finance for 2006 and 2007 Regulatory Body Budget 2006 Budget 2007 â'¬ â'¬ Irish Financial Services Regulatory Authority 48,700,000 51,577,000 Commission for Public Service Appointments 984,000 1,059,000

Written Answers — Equity Stake: Equity Stake (19 Feb 2008)

Brian Cowen: In the time available it has not possible to collate all of the material requested by the Deputy. My officials are currently completing the process and as soon as this has been completed I will forward any relevant data directly to the Deputy.

Written Answers — National Spatial Strategy: National Spatial Strategy (19 Feb 2008)

Brian Cowen: Following the Call for Proposals under the Gateways Innovation Fund (GIF), which has an allocation of €300m, proposals from all nine NSS gateways (Cork; Dublin; Dundalk; Galway; Letterkenny; Limerick/Shannon; Athlone/Tullamore/Mullingar; Sligo; and Waterford) were received by the closing date of 15th November 2007. The total funding sought by the Gateways under the GIF is about €720m and...

Written Answers — Child Care Services: Child Care Services (19 Feb 2008)

Brian Cowen: The Valuation Act 2001, which came into effect on 2 May 2002, provides that all buildings used or developed for any purpose including constructions affixed thereto are rateable. In regard to the Valuation Act, 2001, I should point out that the Commissioner of Valuation is independent in the exercise of his duties under the Act, and that I, as Tánaiste and Minister for Finance, have no...

Written Answers — North-South Co-operation: North-South Co-operation (14 Feb 2008)

Brian Cowen: The Territorial Cooperation Objective is the successor to the INTERREG Programme in the 2007-2013 round — it is informally known as the INTERREG IVA Programme. As well as those areas of Northern Ireland and the Border Counties of the Republic of Ireland (Donegal, Sligo, Leitrim, Cavan, Monaghan and Louth) that are eligible under the current INTERREG IIIA Ireland/Northern Ireland Programme,...

Written Answers — Tax Clearance Certificates: Tax Clearance Certificates (14 Feb 2008)

Brian Cowen: I propose to take Questions Nos. 57, 58 and 64 together. The Standards in Public Office Act 2001 does not require only the submission of an application statement or tax clearance certificate, as the Deputy's questions imply. Briefly, it requires the submission to the Standards in Public Office Commission of either a tax clearance statement or an application statement, plus in either case a...

Written Answers — Tax Code: Tax Code (14 Feb 2008)

Brian Cowen: As I have indicated previously, while I am a supporter of properly focused, clearly defined specific tax reliefs, such reliefs narrow the tax base. A broad tax base is the price that must be paid to keep tax rates low and low tax rates benefit businesses generally in this country, including that of veterinary practitioners. Any proposal for new tax reliefs has to be considered in this...

Written Answers — Tax Code: Tax Code (14 Feb 2008)

Brian Cowen: I assume the Deputy is asking for the rate of VAT applied to the supply of defibrillators to be reduced. The Deputy should be aware 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...

Written Answers — Tax Code: Tax Code (14 Feb 2008)

Brian Cowen: I am assuming in this case that the Deputy's question refers to an unmarried cohabiting couple with children. On that basis, I am informed by the Revenue Commissioners that the main tax credits and reliefs available to a person in the circumstances set out in the question are as follows: the single person's tax credit of €1,830; the employee tax credit of €1,830 (assuming the individual...

Written Answers — Tax Code: Tax Code (14 Feb 2008)

Brian Cowen: I am advised by the Revenue Commissioners that the exemption from Capital Gains Tax (CGT) for sporting bodies is contained in Sections 235, 610 and Schedule 15, Paragraph 37, Taxes Consolidation Act 1997. Section 235 gives an Income Tax exemption to sporting bodies, which have been approved by the Revenue Commissioners on the basis that the body was established for, and exists for the sole...