Results 13,021-13,040 of 19,445 for speaker:Brian Cowen

Order of Business (27 Sep 2007)

Brian Cowen: I revert to the Deputy, the Bill is not, as he says, on the Order Paper.

Order of Business (27 Sep 2007)

Brian Cowen: The Minister, Deputy Ryan, and I have had discussions on the matter. We are eager to ensure we plan for the years ahead in budgetary terms in order to allow people to meet their energy requirements through exploitation of the greener home scheme and various other schemes instigated by his predecessor. The Minister, in an effort to ensure proper management of his budget this year, is making...

Order of Business (27 Sep 2007)

Brian Cowen: No, it does not mean that.

Order of Business (27 Sep 2007)

Brian Cowen: The Whips are responsible for the provision of time for economic debates in the House or in committee. I have always welcomed such debates and look forward to such debate being arranged. On the general question raised by the Deputy, I am glad to say that the financial institutions in Ireland, under our regulatory and supervisory authorities, are in good shape and have a strong liquid position.

Order of Business (27 Sep 2007)

Brian Cowen: The Whips are appointed to deal with these issues.

Written Answers — Disabled Drivers: Disabled Drivers (26 Sep 2007)

Brian Cowen: I understand that the person concerned has applied for the tax concessions under the Disabled Drivers and Disabled Passengers (Tax Concessions) Scheme and that she has been unsuccessful at first instance and on appeal to the Medical Board of Appeal for the Scheme. I have no direct responsibility for the day-to-day operation of the Medical Board of Appeal for the Disabled Drivers and Disabled...

Written Answers — Money Lending Regulation: Money Lending Regulation (26 Sep 2007)

Brian Cowen: I am aware of the Financial Regulator's concerns that some lending activities (including those of some sub-prime lenders) fall outside the scope of the Consumer Protection Code and therefore some borrowers do not benefit from the additional safeguards which that Code provides. I have already indicated my intention to bring forward legislation to ensure that all consumer lending can be...

Written Answers — Money Lending Regulation: Money Lending Regulation (26 Sep 2007)

Brian Cowen: I am aware of the Financial Regulator's recently published review of the licensed moneylending industry. The purpose of this review was to gain a greater understanding of the industry and to determine whether it is appropriate, necessary and reasonable to change current regulatory policies. It is not my function or that of the Financial Regulator to endorse any type of credit provider as...

Written Answers — Tax Code: Tax Code (26 Sep 2007)

Brian Cowen: I propose to take Questions Nos. 192 and 197 together. In relation to Deputy Bannon's question, neither pensioners, nor any other taxpayers, pay tax on medical expenses; moreover, full relief against tax payable is now available at the marginal rate applicable in relation to the tax year 2007 and subsequent years. The de minimis amounts referred to by Deputy Naughten were abolished for all...

Written Answers — Tax Code: Tax Code (26 Sep 2007)

Brian Cowen: The essential point at issue here appears to be the tax treatment of the reimbursement of the cost of travel and taxi fares in respect of travel between home and work. It is a long established principle of tax case law that the expenses of travelling from home to work and work to home are not expenses of travelling necessarily incurred by an employee in the performance of the duties of...

Written Answers — Tax Code: Tax Code (26 Sep 2007)

Brian Cowen: The position has been that individuals aged 65 years or over and individuals who are permanently incapacitated by reason of mental or physical infirmity from maintaining themselves, can claim a refund from DIRT where the income of the individual (inclusive of the deposit interest) is below the appropriate income exemption limit for tax purposes. In the 2007 tax year the exemption limit for a...

Written Answers — Tax Code: Tax Code (26 Sep 2007)

Brian Cowen: The Finance (No. 2) Act 2007 introduced an exemption from stamp duty for first-time buyers in accordance with the commitments made in the Programme for Government to bring about immediate change to the stamp duty code for first-time buyers. The Programme for Government provides that deeds presented by first-time buyers to the Revenue Commissioners on or after 30 April 2007 will be exempt from...

Written Answers — Tax Code: Tax Code (26 Sep 2007)

Brian Cowen: I assume that what the Deputy has in mind in this case is to extend the tax exemption which applies to foster care payments to payments relating to other areas of caring such as care for those with a disability, the elderly or infirm. The position is that children who are in foster care are in the care of the State under the Child Care Act 1991. Foster carers undertake to care for foster...

Written Answers — Tax Code: Tax Code (26 Sep 2007)

Brian Cowen: I am advised by the Revenue Commissioners that The Value Added Tax (Refund Of Tax) (No. 15) Order 1981 allows for VAT paid on qualifying goods to be refunded where the goods are purchased for the use of disabled persons suffering a specified degree of disablement. Qualifying goods are defined as "goods other than mechanically propelled road vehicles which are aids or appliances, including...

Written Answers — Disabled Drivers: Disabled Drivers (26 Sep 2007)

Brian Cowen: The initial application under the Disabled Drivers and Disabled Passengers (Tax Concessions) Scheme is made to the Senior Medical Officer for the relevant local Health Services Executive (HSE) administrative area and therefore falls under the remit of the HSE. I understand from the Disabled Drivers Medical Board of Appeal that shortly after receiving an appeal against the decision of the...

Written Answers — Decentralisation Programme: Decentralisation Programme (26 Sep 2007)

Brian Cowen: When the Decentralisation Programme was announced in December 2003 the Programme included the intention to relocate 30 State Agencies to locations outside of Dublin. The Sector represents just over 20% of the overall Government's decentralisation programme. The Government has always recognised that this aspect of the programme presents different challenges from that of the Civil Service. I...

Written Answers — Tax Code: Tax Code (26 Sep 2007)

Brian Cowen: The position is that a special income tax exemption was introduced in Budget 2006 for those minding up to three children, who are not their own, in the minder's own home. Under the scheme, the relief may apply provided the earnings from such childcare do not exceed €15,000 per annum. The rationale for the scheme was to encourage stay-at-home parents or those working part-time to provide...

Written Answers — Tax Rebates: Tax Rebates (26 Sep 2007)

Brian Cowen: I am advised by the Revenue Commissioners that statistics are not readily available which would enable the information requested by the Deputy to be provided. While it might be possible for Revenue to extract the data from their computer systems, this would require the writing of suitable programmes which would impinge on the timeframe for other developments designed to streamline and...

Written Answers — Tax Code: Tax Code (26 Sep 2007)

Brian Cowen: The position is that the VAT regime and indeed the rating of all goods and services are subject to the requirements of EU VAT law with which Irish VAT law must comply. While we can retain the zero rating provisions which were in existence on 1 January 1991, we cannot introduce any new ones. Therefore, it is not possible to apply a zero rate to the supply of cars converted from petrol to...

Written Answers — Drug Seizures: Drug Seizures (26 Sep 2007)

Brian Cowen: I am advised by the Revenue Commissioners that a framework for co-operation between the Customs and Excise Service of the Revenue Commissioners and the Garda Síochána with respect to drugs law enforcement is contained in a Memorandum of Understanding that was agreed and endorsed by Ministerial approval by the parent departments of both agencies in January 1996. The memorandum also provided...