Results 14,601-14,620 of 19,445 for speaker:Brian Cowen

Written Answers — Decentralisation Programme: Decentralisation Programme (16 Nov 2006)

Brian Cowen: As the Deputy will be aware, there are structures in place, through General Council and the Sub-group of General Council on Decentralisation, to progress discussions in relation to the decentralisation of professional and technical posts across the civil service. Particular issues remain to be resolved in relation to the decentralisation of professional and technical posts. Papers setting out...

Written Answers — Tax Code: Tax Code (16 Nov 2006)

Brian Cowen: The Revenue Commissioners advise me that they have not sought audited accounts from this charity. I am further advised that the Revenue Commissioners have detailed procedures in place towards ensuring that bodies which have been granted charitable tax exemption are complying with the terms of their exemption and applying their funds for charitable purposes only. Under these procedures, all...

Written Answers — Tax Code: Tax Code (16 Nov 2006)

Brian Cowen: This matter was given detailed consideration in the context of the 2005 Finance Bill and for the following reasons it was decided that there was no case for the introduction of tax relief for the purchase costs of suckler cow quota. (a) Under the new Single Payment Scheme farmers have been credited with the average number of animals on which premium was paid under the Suckler Cow Premium...

Written Answers — Appointments to State Boards: Appointments to State Boards (16 Nov 2006)

Brian Cowen: The following table sets out the statutory processes involved in the appointment of chairs and members of non-Departmental public bodies under the remit of my Department and their legislative origin. Name of Body Statutory process by which the Chairman is appointed Statutory Process by which the Members are appointed Legislative basis governing the appointments Central Bank and...

Written Answers — Tax Code: Tax Code (16 Nov 2006)

Brian Cowen: I have been advised by the Revenue Commissioners that the person concerned has been contacted and advised of the information necessary to establish whether a tax refund may be due to her for the year 2006. The person has also been provided with information to assist her and her spouse with regard to the methods of taxation available to them as a married couple for the year 2007 onwards.

Written Answers — Decentralisation Programme: Decentralisation Programme (15 Nov 2006)

Brian Cowen: I am advised by the Revenue Commissioners that pending completion of the decentralised accommodation in Newcastle West, scheduled for last quarter of 2007 and an indicative date for occupation in early 2008, Limerick City was chosen as the site for temporary accommodation to facilitate the training of staff who were already based in Limerick and were due to move to Newcastle West under the...

Written Answers — Tax Code: Tax Code (15 Nov 2006)

Brian Cowen: Under Section 664 of the Taxes Consolidation Act, 1997, there is an exemption from income tax in respect of the first €12,000 of annual leasing income where the leasing is for a period of not less than 5 years and in respect of €15,000 where the leasing is for a period of not less than 7 years. The exemptions are available to lessors of agricultural land aged 40 years or over or to those...

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

Brian Cowen: An increase to €9.30 per hour is equivalent to €18,860 on an annualised basis assuming a 39 hour working week. By reference to the pre-Budget 2007 Income Tax Ready Reckoner prepared by the Revenue Commissioners, which is available on my Department's website, it is estimated that the full year costs to the Exchequer of ensuring that no tax is paid by employees earning such an amount on a...

Written Answers — Budget Submissions: Budget Submissions (14 Nov 2006)

Brian Cowen: I have received a pre-Budget submission from the organisation concerned. Its contents will be considered in the context of the forthcoming Budget and Finance Bill. As Deputies are aware it would not be appropriate for me to comment in advance of the Budget on possible Budget decisions.

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

Brian Cowen: As the Deputy will be aware, taxpayer confidentiality requires that a Minister for Finance does not answer a Parliamentary Question about the tax affairs of an individual or company, other than when the Deputy is asking the question on behalf of the individual or company. In this instance, it is not the case, and in the circumstances, I regret I cannot comment on the tax affairs of any...

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

Brian Cowen: I am informed by the Revenue Commissioners that it is not possible to furnish figures for the VAT take on renewable energy products, as the information furnished on VAT returns does not require the yield from particular goods or sectors of trade to be identified. In terms of the scope for reducing VAT rate on renewable energy products the position is that the VAT rating of goods and services...

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

Brian Cowen: Stamp duty is a duty imposed on a conveyance or transfer of certain property and the liability to that duty arises at the time the conveyance or transfer is made. The most common charge to stamp duty which affects individuals is the stamp duty which arises on the conveyance of residential property i.e. houses and apartments. The amount of stamp duty payable depends on: the market value of...

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

Brian Cowen: I am informed by the Revenue Commissioners that in accordance with paragraph (xixa) of the Second Schedule to the Value-Added Tax Act 1972 (as amended) the supply of medical equipment and appliances to assist hearing is subject to the zero VAT rate. This would include devices such as cochlear implants. The zero rate of VAT also applies to parts and accessories that are suitable for use...

Written Answers — Civil Service Appointments: Civil Service Appointments (14 Nov 2006)

Brian Cowen: There is no alternative route for re-entry into the civil service for women previously employed in the civil service who left after getting married, other than through open recruitment competitions. Section 11 of the Civil Service Regulation Act, 1956, as amended by the Civil Service (Employment of Married Women) Act, 1973 provided for the reinstatement to their former positions of women who...

Written Answers — Tax Collection: Tax Collection (14 Nov 2006)

Brian Cowen: I have been advised by the Revenue Commissioners that on the basis of the information available to them the income tax affairs of the person are in order for the year 2005, as per PAYE Balancing Statement 2005 that issued to the person concerned on 20 September 2006. The person paid no income tax in the year 2005 and consequently, no refund arises.

Written Answers — Child Care Services: Child Care Services (14 Nov 2006)

Brian Cowen: Section 13 of the Finance Act 2006 introduced the childminding tax exemption. As the Deputy will be aware, it was one of a number of measures I announced in Budget 2006 as part of the Government's overall Childcare Strategy. While notification of the local County Childcare Committee is a requirement of the scheme, its principal aim is to help increase the supply of childcare. I am advised by...

Written Answers — Valuation Office: Valuation Office (14 Nov 2006)

Brian Cowen: With reference to the property, the details of which I have received from the Deputy, I have made enquiries with the Valuation Office and have been informed that a request for a certificate of valuation and map was received on 2 October 2006 in respect of the subject property. The requested certified historical extract from the valuation lists and accompanying map was issued to the requester...

Written Answers — EU Directives: EU Directives (14 Nov 2006)

Brian Cowen: The European Commission published a proposal for a directive in relation to car taxes in July 2005 which supports the gradual abolition of registration taxes which it believes are impacting on the functioning of the internal market. However, the aim of the proposal is that such registration taxes would be replaced by circulation taxes which would have a CO2 element. At EU Council...

Written Answers — Banking Sector Regulation: Banking Sector Regulation (14 Nov 2006)

Brian Cowen: I am aware of the report referred to by the Deputy and welcome all contributions to the debate regarding the future development of the credit union movement. The Deputy should note, however, that many of the recommendations contained in the report are addressed to the credit union movement itself. My specific role as Minister for Finance is to ensure that the legal framework for credit unions...

Written Answers — EU Directives: EU Directives (14 Nov 2006)

Brian Cowen: There are 9 EU directives which have not yet been transposed into law. The deadline for transposition has passed in respect of two of the nine directives. The other seven directives are expected to be transposed by the due dates. Transposition Directive Ref. No. Title Deadline for Transposition of Directive Expected date Method Purpose of Directive & Current Position 2004/17/EC Revised...