Results 14,241-14,260 of 19,445 for speaker:Brian Cowen

Written Answers — Consultancy Contracts: Consultancy Contracts (31 Jan 2007)

Brian Cowen: The fee of €150,350 represents the agreed fixed fee paid to the agent in connection with the sourcing and purchasing of a site for a new prison. The higher figure referred to includes additional payments made to the agent to cover the fees of two companies for Engineering Services and Site Investigation Work, in respect of ten sites.

Written Answers — Financial Services Regulation: Financial Services Regulation (31 Jan 2007)

Brian Cowen: My Department is responsible for the policy and legislative framework promoting the effective regulation of the financial services sector with a strong focus on the consumer. The Financial Regulator is responsible for monitoring and enforcing adherence to the Consumer Protection Code by financial service providers in accordance with its statutory functions and its Strategic Plan 2007 -2009....

Written Answers — Tax Code: Tax Code (31 Jan 2007)

Brian Cowen: While the promotion of biofuels, including pure plant oil, is primarily a matter for my colleague, the Minister for Communications, Marine and Natural Resources, I am pleased to inform the Deputy that in Finance Act 2006 I provided for significant tax measures to promote biofuels in Ireland. This scheme, which received the necessary EU State Aid approval, commenced in November 2006 and will:...

Written Answers — Tax Collection: Tax Collection (31 Jan 2007)

Brian Cowen: I am informed by the Revenue Commissioners that when goods are imported into, or received in Ireland from a country outside the EU they are liable to Import charges (Customs Duty, Anti-Dumping, Countervailing and Excise Duties where applicable and VAT) at the point of importation. Goods from the Channel Islands,which though part of the customs territory of the EU are not part of its fiscal...

Written Answers — Tax Code: Tax Code (31 Jan 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. The supply of all fuel products used for home heating and light are therefore subject to the reduced VAT rate of 13.5% under Article 28 (2e) of the Sixth VAT Directive. This means that Member States had the option of maintaining, at a reduced rate of...

Written Answers — Tax Code: Tax Code (31 Jan 2007)

Brian Cowen: Stamp duty exists on various financial cards in order to provide Exchequer revenue. The stamp duty on cheques, bills of exchange and promissory notes has existed for many years and when electronic means of money transfers were subsequently introduced, stamp duty was gradually extended to these products to ensure that the stamp duty from cheques etc. was not eroded. The stamp duty applies...

Written Answers — Grangegorman Military Cemetery: Grangegorman Military Cemetery (31 Jan 2007)

Brian Cowen: Application can be made to the Commissioners for Public Works for burial in Grangegorman Military Cemetery either in a new grave, in the case of a person who has given service in the British Army prior to 1 April 1923, or in an existing grave in the case of a near relative of the deceased soldier buried in the grave.

Written Answers — Tax Code: Tax Code (31 Jan 2007)

Brian Cowen: The 'living over the shop' scheme commenced on 6 April 2001 and is due to terminate on 31 July 2008. The aim of the scheme is to provide traders and investors with an incentive to develop existing vacant or under-utilised space over shops into residential accommodation. The scheme is in operation for the cities of Dublin, Cork, Galway, Limerick and Waterford where the relevant local...

Written Answers — Tax Code: Tax Code (31 Jan 2007)

Brian Cowen: I assume that what the Deputy has in mind is the tax treatment in Ireland of maintenance payments received by a person from his or her former spouse resident in another EU country. I am informed by the Revenue Commissioners that, in the circumstances mentioned and where the maintenance payment is made under a legally enforceable maintenance arrangement, the person receiving the payment is...

National Development Finance Agency (Amendment) Bill 2006 [Seanad]: Second Stage (31 Jan 2007)

Brian Cowen: I move: "That the Bill be now read a Second Time." I am pleased to bring before the House the Bill, which was initiated and passed all Stages in the Seanad last November. I acknowledge the support received in that House and I look forward to consideration of the Bill by this House. However, I must emphasise this is amending legislation. It extends the existing powers of the National...

Order of Business (31 Jan 2007)

Brian Cowen: I will discuss it with the Deputy in the second half of the year.

Written Answers — Child Care Facilities: Child Care Facilities (14 Dec 2006)

Brian Cowen: The Interim Board of the Civil Service Childcare Agency (the Board), which is the body responsible for licensing the operators who run the Civil Service crèches, decided at its meeting on 20 September 2006 to increase the weekly fees at the Athlone Civil Service crèche from 127 Euro to 150 Euro for babies and from 100 Euro to 130 Euro for children over 1 year of age with effect from 1...

Written Answers — Compulsory Purchase Orders: Compulsory Purchase Orders (14 Dec 2006)

Brian Cowen: Capital gains tax (CGT) is a tax on a capital gain arising on the disposal of an asset. A 20% rate of CGT generally applies on the gain arising on the disposal of assets. Where compensation is received for land that is compulsorily acquired, any gains arising from the amount paid for the acquisition of the land are chargeable to capital gains tax. In other words, if there is a sum paid by a...

Written Answers — Tax Code: Tax Code (14 Dec 2006)

Brian Cowen: The position is that expenses in respect of tuition for children with dyslexia do not qualify for health expenses tax relief and have never qualified for the relief since it was first introduced in 1967. I understand from the Revenue Commissioners, who deal with such claims, that individuals may have been under the impression that tuition for children with dyslexia was allowable under the...

Written Answers — Departmental Staff: Departmental Staff (14 Dec 2006)

Brian Cowen: I understand that the Deputy's question relates specifically to the position of an established civil servant subject to the provisions of the Civil Service Regulation Act 1956. There are a number of grounds on which a civil servant may be removed from office: [a] Under the Civil Service Regulation Act 1956, the Government may dismiss or discipline an established civil servant for misconduct...

Written Answers — Ministerial Salaries: Ministerial Salaries (14 Dec 2006)

Brian Cowen: The following table lists the pay rates in place at 1 January 1997 and all subsequent pay increases (General, Review Body on Higher Remuneration in the Public Sector and Benchmarking) since then for the Taoiseach, Tánaiste, Ministers, Ministers of State and TD. Report No. 38 of the Review Body on Higher Remuneration in the Public Sector recommended that the salary of a TD should be set at...

Written Answers — Tax Code: Tax Code (14 Dec 2006)

Brian Cowen: I propose to take Questions Nos. 167 and 168 together. As the Deputy is aware the 50% VRT relief in respect of electric vehicles was introduced in 2001 and the relief was extended to flexible fuel vehicles in 2006. It is difficult to predict sales of hybrid electrical vehicles and flexible fuel vehicles for 2007. The popularity of hybrid electrical vehicles should continue to grow while the...

Written Answers — Tax Code: Tax Code (14 Dec 2006)

Brian Cowen: I have been advised by the Revenue Commissioners that the contents of the taxpayer's letter have been noted. Whilst an individual letter did not issue to the taxpayer, or indeed any taxpayer, to advise of the changes to the period of permissible claims, the extensive media campaign undertaken by Revenue was deemed to be the most appropriate method by which to notify taxpayers of the...

Written Answers — Fiscal Policy: Fiscal Policy (14 Dec 2006)

Brian Cowen: Stamp duty is liable on the conveyance of any property by the person receiving the property. Where a farmer purchases land, he or she is liable to stamp duty at the rates applicable to non-residential property. However, there are a number of reliefs and exemptions within the stamp duty code that assist with the transfer of farmland. There is an exemption from stamp duty for qualified young...

Written Answers — Tax Code: Tax Code (14 Dec 2006)

Brian Cowen: I am informed by the Revenue Commissioners that there are no specific tax incentives available for the provision of staff showers at places of employment. However, there may be capital allowances available depending on the circumstances of the particular case. Wear and tear allowances are given in respect of the cost of providing plant and machinery to be used for the purposes of a trade....