Results 13,861-13,880 of 19,445 for speaker:Brian Cowen

Finance Bill 2007: Report Stage (Resumed). (7 Mar 2007)

Brian Cowen: It certainly does.

Finance Bill 2007: Report Stage (Resumed). (7 Mar 2007)

Brian Cowen: How many of them were in the tax system when the Deputy was in office?

Finance Bill 2007: Report Stage (Resumed). (7 Mar 2007)

Brian Cowen: The Deputy never even introduced the minimum wage when he was in office.

Finance Bill 2007: Report Stage (Resumed). (7 Mar 2007)

Brian Cowen: The House was heaving with socialists all over the place.

Finance Bill 2007: Report Stage (Resumed). (7 Mar 2007)

Brian Cowen: Deputies Bruton and Burton were in a Government with an unemployment rate of 10%.

Finance Bill 2007: Report Stage (Resumed). (7 Mar 2007)

Brian Cowen: The Deputies represent a Government that presided over 10% unemployment.

Finance Bill 2007: Report Stage (Resumed). (7 Mar 2007)

Brian Cowen: I move amendment No. 10: In page 15, to delete lines 32 to 40 and substitute the following: ""(2) Subject to this section, where an individual for a year of assessment proves that in the year of assessment he or she defrayed health expenses incurred for the provision of health care, the individual shall be entitled, for the purpose of ascertaining the amount of the income on which he or she...

Finance Bill 2007: Report Stage (Resumed). (7 Mar 2007)

Brian Cowen: I have already spoken on this section.

Finance Bill 2007: Report Stage (Resumed). (7 Mar 2007)

Brian Cowen: We have set up the Health Information and Quality Authority, HIQA, to ensure developments, whether under a tax-based scheme or otherwise, meet regulatory standards. The authority fills a gap in the monitoring process which had led to certain well known cases in which the standard of care was not what we would have expected. The response of the Minister for Health and Children was to set up...

Written Answers — Commemorative Events: Commemorative Events (6 Mar 2007)

Brian Cowen: Later this month, in common with the other Euro Member States, the Central Bank will on my behalf issue a €2 commemorative coin to mark the 50th anniversary of the signing of the Treaty of Rome. There are no further plans to issue €2 commemorative coins at present. The Deputy may also be aware that last month, on my behalf, the Central Bank, in cooperation with the Croatian National Bank...

Written Answers — Tourism Promotion: Tourism Promotion (6 Mar 2007)

Brian Cowen: The areas to be included in the proposed Mid-Shannon Tourism Infrastructure Investment Scheme are outlined in Schedule 8B which is attached to Section 28 of the Finance Bill 2007. The area referred to by the Deputy is not within the area covered by the proposed scheme. It is not intended to extend the proposed scheme. However, I would like to point out to the Deputy that the area he is...

Written Answers — Tax Code: Tax Code (6 Mar 2007)

Brian Cowen: I am advised by the Revenue Commissioners that, under Section 469 of the Taxes Consolidation Act 1997, tax relief is allowable on health expenses incurred outside of the State on the same basis as health expenses incurred within the State, provided that: (i) the medical practitioner is entitled, under the laws of the country in which the care is provided, to practise medicine or dentistry...

Written Answers — Tax Code: Tax Code (6 Mar 2007)

Brian Cowen: I am advised by the Revenue Commissioners that from the information provided it is not clear whether exemption from stamp duty under the young trained farmer scheme applies. For further information please contact: Cork Stamp Duty Office, South West Region, Government Buildings, Sullivan's Quay, Cork, phone: 021-4325000.

Written Answers — Tax Code: Tax Code (6 Mar 2007)

Brian Cowen: I am advised by the Revenue Commissioners that the taxpayer is registered only as a PAYE employee. His records show that he was an employee of six companies/persons at different times between 4th December 1998 and 25th October 2002. There is no record of any employment since that date. There is no record of the taxpayer being registered for income tax as a self employed person and therefore...

Written Answers — Tax Code: Tax Code (6 Mar 2007)

Brian Cowen: A child dependant allowance can arise from a number of sources such as social welfare legislation, employments and occupational pension schemes. As regards the child dependant allowance payable by the Department of Social and Family Affairs, the 1998 Supreme Court case of Ó Síocháin v. Neenan held, on interpretation of the relevant social welfare legislation, that the widow's pension,...

Written Answers — Alternative Energy Projects: Alternative Energy Projects (6 Mar 2007)

Brian Cowen: I wish to advise the Deputy that there are no grants or financial incentives available for adapting diesel cars in order that they can use biofuels. As the Deputy will be aware, I introduced a provision in the Finance Act of 2006 which enables the Revenue Commissioners to grant a 50% vehicle registration tax (VRT) relief on the registration of flexible fuel vehicles (FFVs) in the State. The...

Written Answers — Tax Code: Tax Code (6 Mar 2007)

Brian Cowen: I am advised by the Revenue Commissioners that a direct swap of land, in the circumstances outlined, may have implications for taxation under three separate taxheads; namely capital gains tax, capital acquisitions tax and stamp duty. I will look at each in turn. Capital Gains Tax (CGT) The exchange of land is a chargeable occasion for both parties involved. The disposal proceeds are taken...

Written Answers — Tax Collection: Tax Collection (6 Mar 2007)

Brian Cowen: I am informed by the Revenue Commissioners that statistics on the amount of corporation tax paid by multinational corporations are not separately available. However, data can be derived from corporation tax returns on the percentage of corporation tax attributable to companies taxed wholly or partly at the reduced rate of 10 per cent, and including the tax of IFSC companies at both the 10...

Finance Bill 2007: Financial Resolutions. (6 Mar 2007)

Brian Cowen: I move the following resolutions: THAT section 234 of the Taxes Consolidation Act 1997 (No. 39 of 1997), which provides that certain income derived from patent royalties is exempt from tax, be amended in the manner and to the extent specified in the Act giving effect to this Resolution. THAT the Stamp Duties Consolidation Act 1999 (No. 31 of 1999) be amended in the manner and to the extent...

Finance Bill 2007: Order for Report Stage (6 Mar 2007)

Brian Cowen: I move: "That Report Stage be taken now."