Results 11,701-11,720 of 19,445 for speaker:Brian Cowen

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

Brian Cowen: There is no provision in tax law to allow relief for expenses relating specifically to dyslexia treatment or instruction. However, Section 469 of the Taxes Consolidation Act 1997 provides for tax relief under the heading of "health expenses" in respect of expenses representing the cost of: (i)an educational psychological assessment carried out by an educational psychologist; or (ii)speech...

Written Answers — Consultancy Charges: Consultancy Charges (6 Feb 2008)

Brian Cowen: In the time available it has not possible to search through all of the available material for the period in question. 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 — Tax Code: Tax Code (6 Feb 2008)

Brian Cowen: For the purposes of both Gift and Inheritance Tax, the relationship between the person who provided the gift or inheritance and the person who received the gift or inheritance determines the maximum tax-free threshold — known as the "Group threshold" below which gift or inheritance tax does not arise. The details of these thresholds were set out in my earlier response. When calculating...

Written Answers — Departmental Staff: Departmental Staff (6 Feb 2008)

Brian Cowen: I am advised by the Revenue Commissioners that a decision was taken to relocate an Audit/Compliance Unit from Athlone to Roscommon town. In September 2007, nine (9) staff members were assigned to Roscommon town in addition to the three (3) Revenue staff who were already located in Roscommon town. All twelve (12) staff are now in situ and there are no plans at present to relocate any further...

Written Answers — Child Care Facilities: Child Care Facilities (6 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 — Airport Customs Controls: Airport Customs Controls (6 Feb 2008)

Brian Cowen: It is taken that the Deputy is referring to aerodromes licensed by the Irish Aviation Authority (IAA). I am informed by the Revenue Commissioners that there are 15 aerodromes licensed by the IAA for private use in the State. There are 11 other aerodromes licensed by the IAA for public use excluding Dublin, Cork and Shannon airports. In general, a licence for private use is required if flying...

Finance Bill 2008: Second Stage (Resumed) (6 Feb 2008)

Brian Cowen: Deputy Mansergh correctly pointed out that it is just not possible to introduce stamp duty reform in an overheated market. The conditions that now prevail allow for reform of the stamp duty regime without unduly affecting the market conditions. That is why I have chosen to introduce reform at this time rather than when the market was overheated. The reform will lead to a direct benefit for...

Finance Bill 2008: Referral to Select Committee (6 Feb 2008)

Brian Cowen: I move: That the Bill be referred to the Select Committee on Finance and the Public Service Justice, in accordance with Standing Order 120(1) and paragraph 1(a)(i) of the Orders of Reference of that committee.

Finance Bill 2008: Second Stage (Resumed) (6 Feb 2008)

Brian Cowen: I thank Deputies for the many interesting contributions to the debate on the Finance Bill 2008 and look forward to a constructive and informed discussion on Committee Stage, during which I hope Deputies will have a fuller opportunity to discuss some of the issues of interest to them. In my reply I will respond, in so far as possible, to the points made by the Deputies on the Bill. In my...

Finance Bill 2008: Second Stage (Resumed) (6 Feb 2008)

Brian Cowen: That one got by the Deputy; she did not realise it would work.

Written Answers — Motor Taxation: Motor Taxation (5 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. The VRT rate will continue to be applied to the Open Market Selling Price of the car. There will be seven CO2 emission bands with VRT rates ranging from 14% to 36%....

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

Brian Cowen: The stamp duty code does not contain any provisions that would allow for an exemption or reduced rates in the circumstances described. I would point out, however, that all owner-occupying purchasers of new residential property are exempt from stamp duty where the property has a floor size of 125 square metres or less. Where the property is bigger than 125 square metres, stamp duty is only...

Written Answers — Customs Clearance Facilities: Customs Clearance Facilities (5 Feb 2008)

Brian Cowen: I am advised by the Revenue Commissioners that there is a permanent customs presence at all major ports and airports where goods are brought into the State. These staff are responsible primarily for operating all necessary controls and for dealing with any trade facilitation needs that arise. In the case of smaller ports/airports, where the type and volume of business conducted does not...

Written Answers — Departmental Bodies: Departmental Bodies (5 Feb 2008)

Brian Cowen: I propose to take Questions Nos. 198 and 199 together. Table A gives details of establishment dates and annual operating costs of the statutory bodies and agencies in receipt of exchequer funding, for which I have responsibility. Table B relates to statutory bodies and agencies for which I have responsibility and which are not in receipt of funding and as such operating costs are not...

Written Answers — Disabled Drivers: Disabled Drivers (5 Feb 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 — Motor Taxation: Motor Taxation (5 Feb 2008)

Brian Cowen: I am informed by the Revenue Commissioners that the number and type of hybrid electric vehicles purchased here for the years 2002 to 2007 are set out in the table below. Section 135C of the Finance Act 1992 (as amended) provides for the remission or repayment of 50% of the vehicle registration tax payable or paid on the registration of series production hybrid electric vehicles and series...

Written Answers — Motor Taxation: Motor Taxation (5 Feb 2008)

Brian Cowen: I am advised by the Revenue Commissioners that vehicle registration tax (VRT) is charged on the open market selling price (OMSP) of a vehicle in the State. OMSP is defined in Section 133 of the Finance Act 1992 and is the price, inclusive of all taxes and duties, which a vehicle may reasonably be expected to fetch on a first arm's length sale in the open market in the State by retail. The...

Written Answers — Departmental Bodies: Departmental Bodies (5 Feb 2008)

Brian Cowen: I propose to take Questions Nos. 203 to 205, inclusive, together. There are no specific task forces currently operating in my Department or established in the past five years. As part of the Department's usual course of business, various working groups, consultative committees etc. are established. The membership of these groups are generally drawn from my own Department or other government...

Written Answers — Decentralisation Programme: Decentralisation Programme (5 Feb 2008)

Brian Cowen: Below are details reported to the Decentralisation Implementation Group in June 2007 relating to the non-property costs of decentralisation for my Department since 2004. Year Total Expenditure â'¬ 2004 0 2005 117,669 2006 410,353 2007 (Qtr 1) 31,057 My Department is currently updating this information and expects to submit further details to the Joint Oireachtas Committee on...

Written Answers — Decentralisation Programme: Decentralisation Programme (5 Feb 2008)

Brian Cowen: To date one hundred and twenty three (123) staff of my Department have decentralised to Tullamore and a further two (2) have accepted offers of decentralisation. It is envisaged that a further five (5) will have relocated to Tullamore by the end of 2008, bringing to one hundred and thirty (130) the overall number of posts which will have been decentralised to Tullamore. Approximately thirty...