Results 13,501-13,520 of 19,445 for speaker:Brian Cowen

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

Brian Cowen: I am informed by the Revenue Commissioners that under the Capital Acquisitions Tax Consolidation Act 2003 the Revenue Commissioners do not have the power to waive gift or inheritance tax properly due. However Section 59 of that Act does provide for the postponement of tax by the Commissioners where excessive hardship would be involved. The Revenue Commissioners Statement of Practice...

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

Brian Cowen: I am advised by the Revenue Commissioners that there are no specific tax reliefs available for high performance athletes. However, there are a number of general provisions in the tax code which may apply to some high performance athletes where those athletes are engaged in athletic performance on a professional for profit basis. In such cases, a professional athlete would be entitled, for tax...

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

Brian Cowen: Section 118(5A) of the Taxes Consolidation Act 1997 provides for an exemption from benefit-in-kind tax where an employer provides a monthly/ annual rail or bus pass to employees or directors. From 1 January 2004 this also includes passes for travel on the Luas. The exemption was further extended with effect from the 1 January 2005 to include passes for travel on commuter ferry services which...

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

Brian Cowen: I am advised by the Revenue Commissioners that an application for tax refund on refuse charges has been received and was processed on 16 April. Notices of assessment have issued for 2004, 2005 and 2006. A tax refund of €316.59 arises for the year 2005 and a cheque for this amount issued on 19 April. There is no refund due for 2004 and 2006 as no tax was paid in those years. An amended...

Written Answers — Political Representations: Political Representations (24 Apr 2007)

Brian Cowen: I am advised by the Revenue Commissioners that 816 representations were received from TDs in 2005 and 854 in 2006. Figures for 2007 are not available in the time available and will be sent to the Deputy as soon as possible. (The figures for each year may not include a small number of representations which would have been made on Human Resource matters related to Revenue staff). Revenue...

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

Brian Cowen: I have been advised by the Revenue Commissioners that they are investigating the matter and will examine whether the request can be acceded to under the relevant legislation. They will make contact with the person concerned shortly in this regard.

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

Brian Cowen: I am advised by the Revenue Commissioners that the person concerned is due a small refund of less than €40.

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

Brian Cowen: I am advised by the Revenue Commissioners that a Med 1 claim for relief in respect of osteopathic or chiropractic treatment is only allowable if the osteopath or chiropractor is a practitioner as defined in section 469 of the Taxes Consolidation Act 1997 which provides for health expenses relief. Under the legislation, "practitioner" means any person who is— (a) registered in the register...

Written Answers — Employment Rights: Employment Rights (24 Apr 2007)

Brian Cowen: These Articles concern the employment rights of workers moving from one Member State to another. Article 48 of Regulation No. 1612/68 states that it is binding in its entirety and directly applicable in all Member States. Consequently applications from any Irish Civil Servants seeking recognition for their previous service in the Civil Service of other Member States are dealt with in...

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

Brian Cowen: I am informed by the Revenue Commissioners that the claim to repayment for the named individual has been processed.

Written Answers — Health Levy: Health Levy (24 Apr 2007)

Brian Cowen: The legal basis for the Health Contributions levy is contained in the Health Contributions Act 1979, as amended, and associated regulations. The levy is charged at a rate of 2% on a person's total income from all sources with only a few exceptions e.g. social welfare payments such as the widow or widowers pension. Those aged 70 or over are exempt from the levy by virtue of entitlement to...

Order of Business (24 Apr 2007)

Brian Cowen: There has been great confusion in the past week.

Order of Business (24 Apr 2007)

Brian Cowen: As the Deputy will be again.

Order of Business (24 Apr 2007)

Brian Cowen: The Deputy was preoccupied with it.

Written Answers — Credit Card Services: Credit Card Services (5 Apr 2007)

Brian Cowen: The Financial Regulator issued its Consumer Protection Code in August 2006. The Code comprises a number of general principles and some more detailed requirements specific to particular financial sectors. The general principles came into effect immediately. Since the introduction of the Code the Financial Regulator has been engaged in a programme to roll out the Code to industry. One of the...

Written Answers — Tax Code: Tax Code (5 Apr 2007)

Brian Cowen: Aviation fuel is currently exempt from taxation on international air travel under the terms of the 1944 Chicago Convention, which still governs much of international aviation regulation, and to date there has been no consensus among governments on introducing an international jet kerosene tax.

Written Answers — Financial Services Regulation: Financial Services Regulation (5 Apr 2007)

Brian Cowen: Fifty licences were issued by the Financial Regulator to moneylenders under Section 93 of the Consumer Credit Act 1995 for the current year. The Financial Regulator does not collate this information on a county by county basis. However, my Department has arranged for the Deputy to be forwarded a copy of the Financial Regulator's register of moneylenders which provides details of the business...

Written Answers — Tax Code: Tax Code (5 Apr 2007)

Brian Cowen: The position is that the application of VAT to goods and services is subject to the requirements of EU VAT law with which Irish VAT law must comply. The method through which VAT must be calculated has been transposed from the VAT Directive by section 10 of the Value Added Tax Act 1972 as follows; "...the total consideration which the person supplying goods or services becomes entitled to...

Written Answers — Departmental Staff: Departmental Staff (5 Apr 2007)

Brian Cowen: A total of 3 staff members of my Department were dismissed in the last five years in accordance with Civil Service rules and regulations. No case of constructive dismissal has been brought against my Department.

Written Answers — Tax Code: Tax Code (5 Apr 2007)

Brian Cowen: The position is that the scope for reducing or removing the VAT rate applicable to any good or service is determined under EU VAT law, with which Irish law must comply. It is not possible under EU law to introduce new zero rates of VAT, as we can only retain the zero rating that was in existence on 1 January 1991. Therefore it would not be possible to apply the zero rate of VAT to condoms....