Results 13,921-13,940 of 19,445 for speaker:Brian Cowen

Written Answers — Tax Code: Tax Code (21 Feb 2007)

Brian Cowen: The position is that bottled water was standard rated with effect from November 1992. This change was made to correct a competitive anomaly, as prior to that non manufactured bottled water was zero rated while similar competing products such as soft drinks were standard rated. The change in the VAT treatment coincided with the removal of excise duty from bottled water in November 1992. Where...

Written Answers — Tax Code: Tax Code (21 Feb 2007)

Brian Cowen: The purchase of land, with an intention to build housing, by an individual or a developer normally attracts a stamp duty liability. Where a developer buys land and incurs a stamp duty liability, it is reasonable to assume that the stamp duty charge will be included in the final price being paid by home purchaser. The Deputy will be aware that I have introduced a Committee Stage amendment to...

Written Answers — Tax Code: Tax Code (21 Feb 2007)

Brian Cowen: I am informed by the Revenue Commissioners that on the basis of P35 returns filed by employers for the income tax year 2004, the latest year for which the necessary detailed statistics are available, some 40,700 income earners were identified as being active on the PAYE record for the tax district of County Mayo, of whom 24,700 pay income tax. A married couple which has elected or has been...

Written Answers — Tax Code: Tax Code (20 Feb 2007)

Brian Cowen: I understand the Deputy is seeking information on the terms of the stamp duty relief for farm consolidation. Stamp duty relief in respect of exchanges of farmland between two farmers for the purposes of consolidating each farmer's holdings was introduced in the Finance Act 2005. Because of the limited take-up of farm consolidation relief in the 18 months since its introduction, it was...

Written Answers — Tax Code: Tax Code (20 Feb 2007)

Brian Cowen: I propose to take Questions Nos. 255 and 257 together. Section 34 of the Finance Act 2005 introduced a number of changes to the capital allowance regime for hotels, guesthouses, holiday hostels and holiday camps. Guesthouses and holiday hostels were specifically brought into the capital allowances regime for the first time. Also, the entitlement to the capital allowances was provided for...

Written Answers — Decentralisation Programme: Decentralisation Programme (20 Feb 2007)

Brian Cowen: One Hundred and twelve (112) staff of the Department of Finance have decentralised to Tullamore and a further eleven (11) have accepted offers of decentralisation. Of those in Tullamore, ninety-one (91) moved to my Department to decentralise to Tullamore. The data available in my Department on the previous careers of these staff do not indicate in all cases the previous locations of staff...

Written Answers — Freedom of Information: Freedom of Information (20 Feb 2007)

Brian Cowen: I am informed by the Office of the Information Commissioner that at the end of 2006 there were 301 cases awaiting decision in that Office. A backlog arose during the early years of the Office when, due to a combination of factors, the rate of receipt of applications for review exceeded the rate at which decisions could be issued. The number of cases on hands reached a high of 796 at the end...

Written Answers — Tax Code: Tax Code (20 Feb 2007)

Brian Cowen: As the Deputy will be aware, Section 473 of the Taxes Consolidation Act 1997 provides tax relief at the standard rate of tax (20%), up to certain specified maximum amounts, to individuals who pay for private rented accommodation that is used as their sole or main residence. However, tax relief is not available in respect of tenancies held from Local Authorities. Responsibility for rent...

Written Answers — Tax Code: Tax Code (20 Feb 2007)

Brian Cowen: The position is that the VAT rating of goods and services is subject to the requirements of EU VAT law with which Irish VAT law must comply. In relation to the issue of reducing VAT rates for a certain category of consumer, the position is that the rate of VAT which applies to a particular good or service is determined by the nature of the good or service, and not by the status of the...

Written Answers — Tax Code: Tax Code (20 Feb 2007)

Brian Cowen: Stamp duty is a tax on certain documents, generally legal documents, used in transferring property or in creating rights for the parties concerned. The stamp duty code generally does not provide exemptions based on an individual's particular circumstances and introducing such a provision would represent a significant departure from normal stamp duty rules. However, I have been advised by the...

Written Answers — Tax Code: Tax Code (20 Feb 2007)

Brian Cowen: Section 26 of the Finance Bill 2007 introduces a new pilot tax based scheme for tourism facilities in the mid-Shannon area. The scheme is aimed at encouraging the development of new tourism infrastructure, or the refurbishment of existing tourism infrastructure, in that area. The list of qualifying areas which are to be designated on a district electoral division basis is included in a new...

Written Answers — Decentralisation Programme: Decentralisation Programme (20 Feb 2007)

Brian Cowen: I am informed by the Office of Public Works (OPW) that a site for the new decentralised offices in Newcastle West was purchased from Limerick County Council in 2005. In common with other projects in the Decentralisation Programme, following receipt and evaluation of Expressions of Interest, tenders for the proposed building were invited by the OPW from a number of contractors on a...

Written Answers — National Development Plan: National Development Plan (20 Feb 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 — Local Authority Staff: Local Authority Staff (20 Feb 2007)

Brian Cowen: The Government has, since December 2002, followed a policy under which the growth in public service employment has slowed substantially overall and has been reversed in several areas. The Government will continue to control and regulate numbers employed in the public service within agreed ceilings. Organisations can recruit staff within the overall ceiling which has been agreed for their...

Written Answers — Tax Code: Tax Code (15 Feb 2007)

Brian Cowen: Section 469 of the Taxes Consolidation Act 1997 provides for tax relief on certain health expenses incurred by a taxpayer in respect of the provision of health care for him or herself and/or his or her qualifying dependants. However, the relief is only available to the extent that tax has been paid in a tax year. I have been advised by the Revenue Commissioners that in this particular year...

Written Answers — Consultancy Contracts: Consultancy Contracts (15 Feb 2007)

Brian Cowen: I am informed by the Revenue Commissioners that almost all their consultancy expenditure is in the Information and Communications Technology (ICT) area. While Revenue endeavour as far as possible to carry out their ICT work in-house, and use the various civil service ICT recruitment options to maintain a cadre of skilled and experienced internal staff, they do use 'external support' to...

Written Answers — Tax Code: Tax Code (15 Feb 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. However where property is purchased in the joint names of husband and wife, the requirement is that only one of the spouses must qualify as a young trained farmer. For further information the persons concerned should...

Written Answers — Tax Code: Tax Code (15 Feb 2007)

Brian Cowen: Individuals aged 65 years or over (and individuals who are permanently incapacitated by reason of mental or physical infirmity from maintaining themselves,) can claim a refund from DIRT where the income of the individual (inclusive of the deposit interest) is below the appropriate income exemption limit for tax purposes. In the 2007 tax year the exemption limit for a single person aged 65 or...

Written Answers — Proposed Legislation: Proposed Legislation (15 Feb 2007)

Brian Cowen: The Finance Bill 2007 proposes changes to the requirements necessary to be regarded as a young trained farmer for the purposes of relief from stamp duty on certain transfers of farm land as well as the enhanced regime of stock relief. From 31 March 2008 the basic minimum standard required will be the new FETAC Level 6 Advanced Certificate in Agriculture. Details of the new scheme, as well...

Written Answers — Tax Yield: Tax Yield (15 Feb 2007)

Brian Cowen: I am informed by the Revenue Commissioners that statistics are not recorded in such a manner as would enable the information requested by the Deputy to be provided. Such information could not be obtained without conducting a protracted investigation of the Revenue Commissioners' records.