Results 13,521-13,540 of 19,445 for speaker:Brian Cowen

Written Answers — Decentralisation Programme: Decentralisation Programme (5 Apr 2007)

Brian Cowen: I am advised by the Revenue Commissioners that it is expected that all of the work required will be completed in June so that Revenue staff can occupy the building in Listowel. Once the building is ready for occupation Revenue will be in a position to commence the move of staff without delay.

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

Brian Cowen: I propose to take Questions Nos. 179 and 180 together. I am informed by the Revenue Commissioners that the available information with regard to the yield in 2006 from stamp duty on residential properties broken down by reference to the consideration price bands corresponding to the rates of stamp duty, and between first-time buyers and other buyers, is set out in the following table. It is...

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

Brian Cowen: The National Development Plan/Community Support Framework (NDP/ CSF) 2000-2006 is an integrated investment plan and strategy for economic and social development for Ireland. The Plan is delivered through seven Operational Programmes (OPs), the Economic and Social Infrastructure OP, the Employment and Human Resources OP, the Productive Sector OP, the Southern and Eastern (S&E) Regional OP,...

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

Brian Cowen: I propose to take Questions Nos. 182 and 183 together. The information requested by the Deputy in a format which presents the data in terms of the effective tax rates actually paid by taxpayers is set out in the following table. This is the same format as used for the presentation of pre-Budget 2007 and post-Budget 2007 distributions of earners in the 2007 Budget booklet. Tax Year Exempt(1)...

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

Brian Cowen: Figures of the average amount of income tax paid in the categories mentioned by the Deputy in each of the years 2002 to 2006 inclusive, the latter year being the latest year for which the necessary detailed information is available, are set out as follows: Year (a) PAYE (b) Farmers (c) Other Self-employed € € € 2002 4,008 1,956 (i) 10,210 (i) 1,829 (ii) 9,592 (ii) 2003 4,180...

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

Brian Cowen: The most recent report on the effective tax rates of the top 400 earners was published on 26 June 2006 and covered the tax year 2002. The main findings of the report were that the numbers in lower effective rate bands for 2002 increased when compared with the 2001 results: The number of taxpayers with a zero effective rate increased from 5 to 6. The number of taxpayers with an effective rate...

Written Answers — Tax Clearance Certificates: Tax Clearance Certificates (5 Apr 2007)

Brian Cowen: It is a fundamental requirement of the tax clearance process that an applicant's tax affairs are in order before a certificate can issue. I am advised by the Revenue Commissioners that, in this case, there are Income Tax payments outstanding for the years 2000-2004 totalling €2,389. Since March 2006, no payments have been made to try and reduce these arrears. In the period since then, there...

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

Brian Cowen: As the Deputy is aware, a technical working group, chaired by the EU Commission, is working towards the development of a Common Consolidated Corporate Tax Base (CCCTB). Ireland, along with a number of other Member States, opposes the idea of creating common rules for the calculation of company profits for both principled and practical reasons. That said we are participating in the meetings of...

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

Brian Cowen: I presume that Deputy's question refers to the projected increase in Financial Regulator's expenditure for 2007 as compared to its estimated outturn for 2006. This was raised in the Financial Services Industry Consultative Panel's observations on the Financial Regulator's budget for 2007, furnished to my Department in December 2006. The 2007 budget is based on the activities which the...

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

Brian Cowen: I am informed by the Revenue Commissioners that for the purposes of both Gift and Inheritance Tax, the relationship between the person who provided the gift or inheritance (i.e. the disponer) and the person who received the gift or inheritance (i.e. the beneficiary), determines the maximum tax-free threshold — known as the "Group threshold". Three Group thresholds were are based on the...

Written Answers — EU Regulations: EU Regulations (5 Apr 2007)

Brian Cowen: The advice of the Office of the Attorney General is that the judgement in this case relates solely to the Animal Remedies Act 1993. Whether the judgement has implications for other legislation is under review by the Attorney General. However, the case has no implications for the European Communities Act 1972 and regulations made thereunder or the European Communities Bill 2006, now in the...

Written Answers — Customs Services: Customs Services (5 Apr 2007)

Brian Cowen: I propose to take Questions Nos. 195 and 196 together. I am informed by the Revenue Commissioners that their Customs Service has primary responsibility for the prevention, detection, interception and seizure of controlled drugs intended to be smuggled or illegally imported into the State. The Deputy will be aware of the numerous small ports, harbours, piers, landing points, creeks, etc. that...

Written Answers — Appointments to State Boards: Appointments to State Boards (4 Apr 2007)

Brian Cowen: The following tables give details of the number of nominations from each gender to State Boards for which my Department has responsibility for each of the years 2002 to 2007. Year 2002 Board Name Male Nominees Female Nominees Civil Service Disciplinary Code Appeal Board None 1 Civil Service and Teachers Arbitration Board 3 None Adjudicator for Civil Service and Teachers Conciliation and...

Written Answers — Appointments to State Boards: Appointments to State Boards (4 Apr 2007)

Brian Cowen: The following vacancies have arisen recently or are due to arise in the coming months on State boards, State bodies or other entities under the aegis of my Department and I would envisage that the majority of the vacancies will be filled by 4 July. Name of Body No. of Vacancies Ordnance Survey Ireland (OSI) 7 State Claims Agency (SCA) Policy Committee 5 Valuation Tribunal 4 Civil...

Written Answers — Tax Code: Tax Code (4 Apr 2007)

Brian Cowen: I am informed by the Revenue Commissioners that, in specific terms, they are not in a position to state whether tax relief would be available in respect of rent paid to a voluntary housing association such as "Clúid" or 'Respond' without knowing the precise details of the tenancy and/or other arrangement entered into by the individual concerned. In general terms, Section 473 TCA 1997...

Written Answers — Tax Collection: Tax Collection (4 Apr 2007)

Brian Cowen: I am advised by the Revenue Commissioners that an Inland Revenue Affidavit was received in the case of the named estate. So that the amount of Probate Tax liability can be established, a Probate Tax Form [form PT1] was requested from the Solicitor on 15th February 2007 but this has not yet been returned. It is not possible to determine the liability to Probate Tax until Form PT1 is received....

Leaders' Questions (4 Apr 2007)

Brian Cowen: He kept it on the same date.

Leaders' Questions (4 Apr 2007)

Brian Cowen: The Fine Gael Party is holding séances in the evenings.

Written Answers — Pension Provisions: Pension Provisions (3 Apr 2007)

Brian Cowen: I propose to take Questions Nos. 230 to 232, inclusive, together. The contribution rates for the Civil Service Spouses' and Children's Pensions Schemes are as follows: Scheme for Established Officers, 1.5% of Salary; Scheme for Unestablished Officers, 1.5% of net salary, i.e. salary less twice the rate of Old Age Contributory Pension, OACP. Under current arrangements appointment to a...

Written Answers — Tax Code: Tax Code (3 Apr 2007)

Brian Cowen: I am advised by the Revenue Commissioners that for capital gains tax, CGT, purposes, the time of disposal of land under a compulsory purchase order is the earlier of the time the authority enters on the land and the time at which the compensation is agreed. The CGT liability arises in the year of assessment (i.e. the calendar year) in which the disposal is treated as being made. This general...