Results 14,401-14,420 of 19,445 for speaker:Brian Cowen

Written Answers — Tax Code: Tax Code (28 Nov 2006)

Brian Cowen: I am informed by the Revenue Commissioners that between 4 April 2006 and 22 November 2006 there were 392 instances where various stamp duty reliefs which had been granted were clawed back. The total yield from the clawbacks amounted to €3,227,791. Generally each clawback referred to only one property. The clawbacks were in respect of 4 reliefs as follows: Young Trained Farmer relief,...

Written Answers — Tax Code: Tax Code (28 Nov 2006)

Brian Cowen: I am informed by the Revenue Commissioners that Section 29 of the Finance Act, 2005 made provision to allow farmers to elect to have certain farm subsidy payments, otherwise taxable in 2005, spread over the three years 2005, 2006 and 2007 for income tax purposes. The provision applied to individuals engaged in the trade of farming in the tax year 2005 who were in receipt of payments in 2005...

Written Answers — Disabled Drivers: Disabled Drivers (28 Nov 2006)

Brian Cowen: I have received a submission on behalf of the Association in question and the contents will be considered in the context of the forthcoming Budget. However I would like to explain to the Deputy the background to the Disabled Drivers and Disabled Passengers (Tax Concessions) Scheme. The Disabled Drivers and Disabled Passengers (Tax Concessions) Scheme provides relief from VAT and VRT (up to...

Written Answers — Tax Code: Tax Code (28 Nov 2006)

Brian Cowen: I am informed by the Revenue Commissioners that current information on record on behalf of the taxpayers is not in accordance with the information provided in the details supplied with the question. In order to clarify matters, the Wexford Revenue District will make direct contact with the taxpayers and amend records and relevant tax credits as appropriate.

Written Answers — Tax Code: Tax Code (28 Nov 2006)

Brian Cowen: I am advised by the Revenue Commissioners that there is an exemption from capital gains tax on gains made by an individual on the disposal of his/her dwelling house together with land occupied as its gardens or grounds up to an area of one acre. Full exemption applies where the dwelling house has been occupied by the individual as his/her principal private residence throughout his/her period...

Written Answers — Decentralisation Programme: Decentralisation Programme (28 Nov 2006)

Brian Cowen: I am informed by the Revenue Commissioners that the Office of Public Works are currently assessing a number of possibilities for a permanent accommodation solution for the Revenue staff, who will be decentralising to Athy. They are also engaged in the evaluation of a number of accommodation proposals for an advance group of Revenue staff. It is hoped that this evaluation will be completed...

Written Answers — Tax Code: Tax Code (28 Nov 2006)

Brian Cowen: 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 VAT, as we can only retain the zero rating that was in existence on 1 January 1991. Therefore it would not be possible to apply the zero rate of VAT to condoms. However, Member States are permitted to apply the reduced VAT rate to goods or...

Written Answers — Special Savings Incentive Scheme: Special Savings Incentive Scheme (28 Nov 2006)

Brian Cowen: The return on the investment made by the person concerned is a matter between that person and the relevant financial institution. There are internal dispute resolution procedures in financial institutions, and in the event that these do not lead to a resolution, the services of the Financial Services Ombudsman may be called upon, in appropriate case.

Written Answers — Tax Code: Tax Code (28 Nov 2006)

Brian Cowen: The position is that home care services provided directly by the Health Service Executive (HSE) do not generally come within the scope of VAT, as public bodies are not regarded as taxable persons. This means that the HSE do not charge VAT on the services they provide and the HSE cannot recover VAT incurred on their input costs. Under EU law private suppliers of home care services must charge...

Written Answers — Tax Code: Tax Code (28 Nov 2006)

Brian Cowen: I am advised by the Revenue Commissioners that Notice of Assessment for 2005 issued to the taxpayer on 22 November 2006. This is sufficient to enable him apply for a Higher Education Grant in respect of his daughter. Farm Profile forms are now obsolete and all farm income is returned on Form 11.

Written Answers — Decentralisation Programme: Decentralisation Programme (28 Nov 2006)

Brian Cowen: The following gives the position in relation to Dungarvan. I understand my colleague the Minister for Environment, Heritage and Local Government will answer in respect of his own areas of responsibility. The figure of 2,100 is the number of assignments to decentralising posts reported to the Central Decentralisation Unit up to end August 2006. While this figure does not contain any staff...

Written Answers — Decentralisation Programme: Decentralisation Programme (28 Nov 2006)

Brian Cowen: I am informed by the Revenue Commissioners that the Office of Public Works has agreed terms for a suitable premises in Kilrush for the Revenue staff due to decentralise. The lease is currently being finalised by the Chief State Solicitor and the Commissioners of Public Works are in negotiations for a fit-out of the premises. On the basis that matters proceed according to plan, the...

Written Answers — Tax Code: Tax Code (23 Nov 2006)

Brian Cowen: I am advised by the Revenue Commissioners that, historically, they had treated the supply of corrective spectacles and contact lenses by an optician as a single supply chargeable at the standard rate of VAT (currently 21%). Opticians had, in general, accounted for VAT on the full price for the supply of spectacles and contact lenses. Opticians have always been exempt from VAT in respect of...

Written Answers — Tax Collection: Tax Collection (23 Nov 2006)

Brian Cowen: I am informed by the Revenue Commissioners that a review of liability has been carried out on behalf of the taxpayer. The taxpayer has received all refunds due to him to date. An underpayment has arisen for the year 2004 and a balancing statement detailing this issued to the taxpayer on 10 November 2006.

Written Answers — Tax Code: Tax Code (23 Nov 2006)

Brian Cowen: The application of VAT in these cases is governed by EU law. This requires that private providers of homecare services must charge VAT at the appropriate rate of up to 21%. My Department is examining in consultation with the Department of Health and Children the scope within the relevant EU Directives to exempt the provision of such services from VAT in the future.

Written Answers — Tax Code: Tax Code (23 Nov 2006)

Brian Cowen: As the Deputy is aware, I do not comment on possible changes ahead of the Budget. I am also informed by the Revenue Commissioners that they are unable, due to data difficulties, to provide a cost for introducing an exemption from stamp duty for sporting bodies. The Deputy may already be aware of the fact that an exemption from stamp duty is provided for in the stamp duty code in respect of a...

Written Answers — Tax Compliance: Tax Compliance (23 Nov 2006)

Brian Cowen: I can confirm that the statement given by me in July 2006 on the question of non-compliance with EU Regulation 2064/97 was correct. There has been no change in the position in the interim.

Written Answers — Tax Code: Tax Code (23 Nov 2006)

Brian Cowen: The application of VAT in these cases is governed by EU law. Nursing home services provided by the HSE are not, as the Deputy suggests, subject to the zero VAT rate. The position is that homecare services provided directly by the Health Service Executive are exempt from VAT, as public bodies are not regarded as taxable persons. This means that they do not charge VAT on the services they...

Written Answers — Budget Submissions: Budget Submissions (23 Nov 2006)

Brian Cowen: I have noted the issues raised by the Council in question and they will be considered in the context of the forthcoming Budget.

Written Answers — Tax Code: Tax Code (23 Nov 2006)

Brian Cowen: Section 13 of the Finance Act 2006 provided for a scheme of tax relief for income received from the provision of certain childcare services. The scheme operates broadly on the basis that if gross annual income from the provision of childcare services in a person's own home does not exceed €10,000 in a tax year, the income is fully exempt from tax. In determining whether the income level...