Results 13,901-13,920 of 19,445 for speaker:Brian Cowen

Written Answers — Tax Code: Tax Code (27 Feb 2007)

Brian Cowen: The Revenue Commissioners inform me that the use of 'reduced rate' marked gas oil as fuel for an agricultural tractor (a mechanically propelled vehicle which is designed or constructed primarily for agricultural purposes) is permitted under Mineral Oil Tax law, regardless of the purpose for which that tractor is being used. In addition, the Vehicle Registration Tax for agricultural tractors...

Written Answers — Tax Code: Tax Code (27 Feb 2007)

Brian Cowen: The position is that a resident artist, whose income exceeds the VAT registration threshold for small businesses, in this case €35,000, must register and account for VAT on their income. A resident artist whose income is below the registration threshold is outside the scope of VAT. The VAT Directive precludes the granting of such a threshold to non-resident taxable persons and consequently...

Written Answers — Disabled Drivers: Disabled Drivers (27 Feb 2007)

Brian Cowen: I am advised by the Revenue Commissioners, that based on the information supplied, they have been unable to trace any claim by the named person under the Disabled Drivers and the Disabled Passengers (Tax Concession) Regulations, 1994. The disability criteria for eligibility for the tax concessions under this scheme are set out in the Disabled Drivers and Disabled Passengers (Tax Concessions)...

Written Answers — Tax Code: Tax Code (27 Feb 2007)

Brian Cowen: I am informed by the Revenue Commissioners that there are no specific tax incentives available for the development of schools of music. However, if a school of music is being run as a business and generating taxable income, the general position under tax law is that expenses that are incurred wholly and exclusively for the purposes of the business are deductible in arriving at taxable...

Written Answers — Disabled Drivers: Disabled Drivers (27 Feb 2007)

Brian Cowen: A special Interdepartmental Review Group reviewed the operation of the Disabled Drivers Scheme. The terms of reference of the Group were to examine the operation of the existing scheme, including the difficulties experienced by the various groups and individuals involved with it, and to consider the feasibility of alternative schemes, with a view to assisting the Minister for Finance in...

Written Answers — Tax Yield: Tax Yield (27 Feb 2007)

Brian Cowen: I am informed by the Revenue Commissioners that the information to be furnished by taxable persons on VAT returns does not require the yield from particular commodities to be identified. Consequently, the information requested is not available. The standard VAT rate of 21% applies to condoms. Under EU VAT law, with which Irish law must comply, it is not possible to introduce new zero rates of...

Written Answers — Tax Yield: Tax Yield (27 Feb 2007)

Brian Cowen: The following table below provides the details requested by the Deputy. Year Current Surplus (Exchequer) % GNP Current Surplus GGB basis % GDP â'¬m % â'¬m % 1998 2,649 3.9 2,911 3.7 1999 4,345 5.6 5,546 6.1 2000 6,967 7.8 7,301 7.0 2001 4,727 4.8 4,953 4.2 2002 5,399 5.1 3,493 2.7 2003 4,410 3.8 4,209 3.0 2004 5,619 4.5 5,828 3.9 2005 6,353 4.7 4,940 3.1 2006 9,151 6.1...

Written Answers — Tax Code: Tax Code (27 Feb 2007)

Brian Cowen: The VAT Directive permits the value of the VAT registration thresholds, if desired, to be maintained in line with inflation. If the current thresholds were increased in line with inflation, they would rise to around €36,900 for services and €73,800 for goods. However, I should point out that I have significantly increased the VAT registration thresholds over the last two budgets. In last...

Written Answers — Tax Collection: Tax Collection (27 Feb 2007)

Brian Cowen: I am informed by the Revenue Commissioners that the claims for repayment of VAT referred to were paid to the farmer in question in January and May 2006. The farmer subsequently requested that two invoices, which he had submitted in support of the claims, be returned to him for use in connection with a grant application to the Department of Agriculture and Food. One of these invoices has...

Written Answers — Freedom of Information: Freedom of Information (27 Feb 2007)

Brian Cowen: As a commercial semi-state body, the Voluntary Health Insurance Board is not subject to the provisions of the Freedom of Information Acts. FOI has not been extended to commercial semi-state bodies for reasons associated with the need for such bodies to compete commercially.

Written Answers — Decentralisation Programme: Decentralisation Programme (27 Feb 2007)

Brian Cowen: The tables following set out, in each case prior to decentralisation, the sections of my Department that have decentralised to Tullamore or are about to decentralise to Kildare, the number of staff in these sections prior to decentralisation and the full postal address of that Section prior to decentralisation. My Department was in each case a part occupier of these buildings. Details are...

Written Answers — Pension Provisions: Pension Provisions (22 Feb 2007)

Brian Cowen: The Deputy will be aware that I have primary responsibility for Civil Service pensions. The position is that, prior to 31 July 1973, the law required female employees to resign on marriage. In such cases, employees under pension age who had at least five years service (six years in the case of resignations prior to 1 January 1968) qualified for marriage gratuities of 1/12th of salary per...

Written Answers — Public Service Contracts: Public Service Contracts (22 Feb 2007)

Brian Cowen: For contracts above the EU threshold (e.g. €137,000 for supplies and services in Departments and Offices) there is a requirement that public bodies publish certain information in a Contract Award Notice within 48 days of the award in the Official Journal of the EU (OJEU). Information published in this way includes the value of the contract or the range of tender prices and the name of the...

Written Answers — Tax Collection: Tax Collection (22 Feb 2007)

Brian Cowen: The Revenue Commissioners inform me that they have not received a claim for a refund from the person in question. The taxpayer should submit details of his pay and tax for the year 2006 for all employments to Mr Eamonn McArdle, Kilkenny Revenue District, Hebron Road, Kilkenny. On receipt of these details a review will be carried out in order to establish if a refund is due.

Written Answers — Public Service Contracts: Public Service Contracts (22 Feb 2007)

Brian Cowen: The Government decided to reform construction procurement to help achieve greater cost certainty, better value for money and more cost effective delivery of public works projects. My Department, with the assistance of the Government Contracts Committee for Construction, specialist legal /technical expertise and, following intensive consultation with the construction industry, developed a...

Written Answers — Tax Code: Tax Code (22 Feb 2007)

Brian Cowen: There are many taxpayers who are nominally liable at the higher rate of tax but who effectively pay tax at no more than the standard rate of tax. This is due to their higher rate liability for tax being fully offset by the value of their personal credits, as explained in pages C23 to C28 of the 2007 Budget booklet. Assuming the enactment of the Budget 2007 measures in the Finance Bill it is...

Written Answers — Grant Payments: Grant Payments (22 Feb 2007)

Brian Cowen: I am informed by the Revenue Commissioners that the Business Expansion and Seed Capital schemes provide tax relief to investors in respect of investments in companies operating certain approved tourism facilities, including equestrian centres. Approval has been sought from the European Commission for an extension to the schemes for a further seven years and the Commission's response is...

Order of Business (22 Feb 2007)

Brian Cowen: The Deputy should respect the Chair.

Order of Business (22 Feb 2007)

Brian Cowen: Another first.

Order of Business (22 Feb 2007)

Brian Cowen: It is dishonourable conduct Deputy.