Results 13,481-13,500 of 19,445 for speaker:Brian Cowen

Order of Business (26 Apr 2007)

Brian Cowen: It is proposed to take No. 18a, motion re proposed approval by Dáil Éireann of the Risk Equalisation (Amendment) Scheme 2007; No. 18b, Child Care (Amendment) Bill 2006 [Seanad] — motion to instruct the committee; No. 24, Child Care (Amendment) Bill 2006 [Seanad] — Order for Report, Report and Final Stages; No. 25, Protection of Employment (Exceptional Collective Redundancies and Related...

Written Answers — Tax Code: Tax Code (25 Apr 2007)

Brian Cowen: Maintenance work on listed buildings that are over 400 years old can qualify for tax relief in certain circumstances which are outlined below. Where such a building is used or occupied for the purposes of a trade or profession any sums expended on the repair of the building can be claimed as a deduction for tax purposes in computing the profits or gains of the particular trade or profession....

Written Answers — Tax Code: Tax Code (25 Apr 2007)

Brian Cowen: All stamp duties, including the stamp duties on financial cards, are reviewed in the context of the annual budget and Finance Bill.

Written Answers — Pension Provisions: Pension Provisions (25 Apr 2007)

Brian Cowen: Payment of Spouse's pension is dependant on submission of fully completed application form and declaration. The declaration by the person entitled to the pension is a statutory requirement under subsection 5(1) of the Appropriation Act 1962. In the particular case referred to by the Deputy, my Department was notified of the deceased person's death on 5 February 2007. The necessary forms...

Written Answers — Motor Taxation: Motor Taxation (24 Apr 2007)

Brian Cowen: I wish to assure the Deputy that there has been no recent increase in registration tax on high powered vehicles. As the Deputy will be aware, in Budget 2007 I announced that it is planned to review the current VRT system to take account of environmental issues, in particular Carbon Dioxide (CO2) emissions. A public consultation in this regard has commenced with a view to making such a move...

Written Answers — Motor Vehicle Registration: Motor Vehicle Registration (24 Apr 2007)

Brian Cowen: The Revenue Commissioners are the vehicle registration authority in the State. I am advised by the Revenue Commissioners that under legislation, the format, dimensions and technical specifications of identification marks (vehicle registration plates) to be displayed on vehicles in the State are set out in Statutory Instrument (S.I.) 318/92 as amended by S.I. 432/99. The owner or driver of a...

Written Answers — National Development Plan: National Development Plan (24 Apr 2007)

Brian Cowen: It was not necessary to carry out a Strategic Environmental Assessment of the National Development Plan 2007-2013. The Plan is primarily a strategic document and indicative financial Plan. It is not unduly prescriptive as regards projects over the period and does not impact on the planning or environmental framework within which consent is given for individual projects. It accordingly does...

Written Answers — Tax Code: Tax Code (24 Apr 2007)

Brian Cowen: The tax credits and standard rate cut off point for 2007 for the person in question were updated on 10 April 2007 and the appropriate certificate was issued on 11 April 2007.

Written Answers — Tax Code: Tax Code (24 Apr 2007)

Brian Cowen: The position is that the VAT treatment of goods and services is governed by EU law with which Irish VAT law must comply. The rate of VAT that applies to a particular good or service is determined by the nature of the good or service, and not by the status of the customer. There is no provision in European VAT law that would allow the application of an exemption or reduction of VAT on supplies...

Written Answers — Tax Code: Tax Code (24 Apr 2007)

Brian Cowen: I have been advised by the Revenue Commissioners that the PAYE balancing statements which outline the taxpayer's liability to income tax for the years 2004, 2005 and 2006 was issued to him on 11 April 2007, together with cheques in settlement for overpayments arising in 2005 and 2006. For the year 2007, an amended certificate of tax credits and standard rate cut off point issued to the...

Written Answers — Tax Code: Tax Code (24 Apr 2007)

Brian Cowen: Stamp duty on credit card accounts has existed since 1982. The current annual rate of stamp duty is €40. The system of imposing a flat rate of stamp duty is simple, as issues such as the number of transactions on an account, the balances outstanding at different times and the value of transactions do not affect the amount payable. I have no plans to introduce changes which would make the...

Written Answers — Tax Code: Tax Code (24 Apr 2007)

Brian Cowen: I am informed by the Revenue Commissioners that paragraph (xixa) of the Second Schedule to the VAT Act 1972 (as amended) provides for the zero-rating of a range of medical equipment and appliances for use by disabled persons. In addition, to the zero-rating of the medical equipment specified in the Second Schedule, under the Value-Added Tax (Refund of Tax) (No. 15) Order 1981 repayment may be...

Written Answers — Ministerial Staff: Ministerial Staff (24 Apr 2007)

Brian Cowen: I have appointed Mr Gerry Steadman (30 September 2004) and Mr Colin Hunt (11 September 2006) as Special Advisers as set out in Section 11 of the Public Service Management Act, 1997, which provides that a Special Adviser provides advice to me and monitors, facilitates and secures the achievement of Government objectives that relate to my Department, and performs such other functions as may be...

Written Answers — Tax Code: Tax Code (24 Apr 2007)

Brian Cowen: Section 472B of the Taxes Consolidation Act 1997 is the legislative basis for the seafarers' allowance. Where the section applies, a deduction of €6,350 is available to a qualifying individual, who is resident in the State, against income arising to him or her from a qualifying employment. Subsection (3)(a) specifically excludes circumstances where an employment is: an employment the...

Written Answers — Pension Provisions: Pension Provisions (24 Apr 2007)

Brian Cowen: As Minister for Finance I have primary responsibility for civil service pensions. Other Ministers have primary responsibility for pensions in their own respective areas. As regards serving staff, I can only respond in relation to my own Department. There is a facility under Report No. 1276 of the Civil Service General Council whereby, in cases involving financial loss to the Exchequer, the...

Written Answers — Tax Code: Tax Code (24 Apr 2007)

Brian Cowen: Stamp duty exists on various financial cards in order to provide Exchequer revenue. The stamp duty on cheques has existed for many years and when electronic means of money transfers were subsequently introduced, stamp duty was gradually extended to these products to ensure that the stamp duty from cheques was not eroded. The stamp duty is payable by the financial institutions who are...

Written Answers — Tax Code: Tax Code (24 Apr 2007)

Brian Cowen: I am advised by the Revenue Commissioners that a transfer of a building site, in the circumstances outlined, would have implications for a number of taxes. The person concerned would be well advised to seek specific advice from a tax professional. The general practice is as follows. Capital Gains Tax (CGT) The transfer of a site is a chargeable occasion for the transferor. As the parties...

Written Answers — Tax Code: Tax Code (24 Apr 2007)

Brian Cowen: The position is that claims made by unregistered farmers for refund of VAT are made under the Value Added Tax (Refund of Tax) (No. 25) Order, 1993. Under this Order farmers are required to submit original invoices in support of the claim. However, as explained in the claim form, where farmers want to have the original invoices returned to them, they should also enclose a set of photocopies. I...

Written Answers — Tax Code: Tax Code (24 Apr 2007)

Brian Cowen: I am advised by the Revenue Commissioners that, based on the details given in the deed which was executed in this case, the person referred to by the Deputy is not a first time buyer. Accordingly, stamp duty at the rate of 5% (amounting to €13,500) was assessed and paid on a secondhand residential property costing €270,000. There is no statutory provision for exemption or relief from...

Written Answers — Firearms Licences: Firearms Licences (24 Apr 2007)

Brian Cowen: I propose to take Questions Nos. 249, 254 and 255 together. At the request of the Department of Justice, Equality & Law Reform, the Finance Act 2007 provided for new three-year rates for Firearm Certificates and for registration duties for Firearm Dealers to replace the existing annual rates and the introduction of four new categories of certificate/authorisation/licence. This move follows...