Results 14,361-14,380 of 19,445 for speaker:Brian Cowen

Written Answers — Tax Code: Tax Code (5 Dec 2006)

Brian Cowen: I am informed by the Revenue Commissioners that, according to their records, this taxpayer is currently in employment and a certificate of tax credits and standard rate cut off point issued on 1 November 2006 in respect of this employment. Any refund due to the taxpayer because of unused credits on his behalf will be made by the employer. If the taxpayer is no longer in employment he should...

Written Answers — Tax Code: Tax Code (5 Dec 2006)

Brian Cowen: It is a general principle of taxation that, as far as possible, income from all sources should be subject to taxation. This includes the contributory and non-contributory pensions paid by the Department of Social and Family Affairs and there are no plans to change this position. However, in the case of social welfare pension income, the extent to which taxation actually arises in a given case...

Written Answers — Pension Provisions: Pension Provisions (5 Dec 2006)

Brian Cowen: The information requested by the Deputy is not available to my Department, as neither the Financial Regulator nor the Pensions Board collects such data. The Deputy should note that the administration of pension schemes is primarily the responsibility of scheme trustees. Trustees are required to, at all times, act in the best interests of scheme members, with due regard being paid to the...

Written Answers — Tax Code: Tax Code (5 Dec 2006)

Brian Cowen: In his question of 24 October last, the Deputy raised the issue of the tax treatments of pensions of Irish nationals who are retired officials of the EU as compared with the pensions of Irish nationals who are retired officials of the United Nations. I informed the Deputy that there are legislative provisions which relieve the salaries and pensions of Irish nationals from the charge to Irish...

Written Answers — Tax Code: Tax Code (5 Dec 2006)

Brian Cowen: I am advised by the Revenue Commissioners that the number of appeals, in the case of vehicles where the VRT was assessed by reference to the Open Market Selling Price, which have been lodged and determined by the Revenue Commissioners in the period 1 January 2003 to 1 December 2006, is as set out in the table and comprises appeals in relation to VRT category A vehicles and VRT category B...

Written Answers — Tax Code: Tax Code (5 Dec 2006)

Brian Cowen: The Deputy will be aware that I am delivering the Budget tomorrow. He will also be aware that it is not practice to comment on issues, such as this, prior to the Budget.

Written Answers — Tax Code: Tax Code (5 Dec 2006)

Brian Cowen: It would be premature to make any comment on this matter as the details of the proposed scheme have not yet been finalised.

Written Answers — Tax Code: Tax Code (5 Dec 2006)

Brian Cowen: I should explain that the VAT regime and rating of goods and services is subject to the requirements of EU VAT law with which Irish VAT law must comply. Under the Sixth VAT Directive charities and non-profit groups engaged in non-commercial activity are exempt. This means they do not charge VAT on the services they provide and cannot recover VAT incurred on goods and services that they...

Written Answers — Tax Code: Tax Code (5 Dec 2006)

Brian Cowen: The question of refunds of tax is a matter for the Revenue Commissioners. I have been advised by Revenue that the person in question applied for an unemployment repayment on 22 November 2006. This was dealt with on 27 November 2006 and a cheque will issue to the person in question shortly.

Written Answers — Pension Provisions: Pension Provisions (5 Dec 2006)

Brian Cowen: Prior to 1 June 1973, no superannuation benefits were payable to civil servants, male or female, on cessation of service prior to age 60 other than in cases of retirement on grounds of ill-health or death in service. Prior to 1974, female officers were required to resign on marriage and received marriage gratuities. Following the abolition of the marriage bar, any officer appointed prior to...

Written Answers — Tax Code: Tax Code (5 Dec 2006)

Brian Cowen: Income earned by artists, writers, composers and sculptors from the sale of their work is exempt from tax in Ireland in certain circumstances. The exemption is only available to individuals who are resident here for tax purposes. Section 195 of the Taxes Consolidation Act 1997, formerly section 2 of the 1969 Finance Act, allows the Revenue Commissioners to make a determination, under...

Written Answers — Tax Code: Tax Code (5 Dec 2006)

Brian Cowen: I am informed by the Revenue Commissioners that the charges being applied by the Health Service Executive under the Health (Charges for In-Patient Services) Regulation 2005 are health expenses within the meaning of Section 469 of the Taxes Consolidation Act 1997 and may be included in a claim for relief under the section.

Written Answers — National Pensions Reserve Fund: National Pensions Reserve Fund (5 Dec 2006)

Brian Cowen: Under the National Pensions Reserve Fund Act 2000, the National Pensions Reserve Fund Commission controls and is responsible for the investment of the National Pensions Reserve Fund. It has discretionary authority to determine the Fund's investment strategy in accordance with the Fund's statutory investment policy of securing the optimal total financial return provided the level of risk to...

Written Answers — Consultancy Contracts: Consultancy Contracts (5 Dec 2006)

Brian Cowen: In the years 2003 to 2005 my Department entered into contracts for consultancy services with 77 consultants. In the same period my Department spent some €6.57m from its vote on those consultancy services. A significant proportion of this was related to ICT system and software development. As the Deputy will be aware, my Department issues comprehensive guidelines concerning the engagement of...

Written Answers — Departmental Bodies: Departmental Bodies (5 Dec 2006)

Brian Cowen: Government approved guidelines are in place in relation to appointments to boards of commercial State-sponsored bodies. These guidelines cover competence of appointees, gender balance etc. While an age limit of 70 years as the normal upper age limit for persons to be appointed to boards of State-sponsored bodies was established many years ago, my understanding is that an upper age limit is...

Written Answers — Vehicle Registration: Vehicle Registration (30 Nov 2006)

Brian Cowen: I have been informed by the Revenue Commissioners that vehicle registration legislation does not provide for exemption from registration in the State of cars that are driven by a resident of the State in the circumstances described by the Deputy. While the security issue may well be a concern, any move to relax the position as outlined above is unfortunately open to abuse. However, I would...

Written Answers — Disabled Drivers: Disabled Drivers (30 Nov 2006)

Brian Cowen: A special Interdepartmental Review Group set up in August 2000, 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...

Written Answers — Disabled Drivers: Disabled Drivers (30 Nov 2006)

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 Concessions) Regulations, 1994. It is a fundamental requirement for admission to the scheme that the person with the disability meets the specified medical criteria and is in possession of a...

Written Answers — Decentralisation Programme: Decentralisation Programme (30 Nov 2006)

Brian Cowen: I am advised by the Revenue Commissioners that pending completion of the decentralised accommodation in Newcastle West, scheduled for the last quarter of 2007, they have already set up temporary accommodation in Limerick City. The current temporary accommodation is leased to the Commissioners of Public Works under a short term agreement and it would not be practical to enter into a new lease...

Written Answers — Tax Code: Tax Code (30 Nov 2006)

Brian Cowen: I am advised by the Revenue Commissioners that the Finance Act 2003 introduced a new time limit for claiming such repayments. Where a claim is made on or after 1 January 2005 the overall time limit is reduced to four years. The change to the repayment deadline was announced in the Budget speech in December 2002 and the measure received an amount of publicity at that time. Reminders of the...