Results 14,621-14,640 of 19,445 for speaker:Brian Cowen

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

Brian Cowen: I assume that what the Deputy has in mind is the cost of increases in the standard rate tax band so as to ensure that those earning the average industrial wage would have a liability for income tax at no more than the standard rate of 20 per cent in 2007. I am informed by the Revenue Commissioners that the full year cost to the Exchequer, based on projected 2007 incomes, of the change to the...

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

Brian Cowen: In accordance with the normal VAT rules, the VAT on the Band Aid CD and Live Aid DVD was paid by the purchasers of the two products at the point of sale rather than by the Band Aid Trust. As a once-off measure, it was decided that the Minister for Foreign Affairs would make a special contribution to the Band Aid Trust to the value of VAT paid on purchases of the two products. It is not...

Written Answers — Regional Airports: Regional Airports (9 Nov 2006)

Brian Cowen: I propose to take Questions Nos. 105 and 106 together. I am advised by the Revenue Commissioners that Knock Airport does not have a permanent Customs presence. Mobile enforcement staff, including a sniffer dog, attend incoming and outward flights as necessary based on risk-focussed criteria. Flights into and out of Knock are, for the most part, intra-EU. Since 1993 Customs Authorities are...

Written Answers — Departmental Staff: Departmental Staff (9 Nov 2006)

Brian Cowen: I am advised by the Revenue Commissioners that the Customs Service provides a 24 hour-seven day presence at Dublin Airport. In the two other main airports, Cork and Shannon, the Customs presence is not on a 24/7 basis as the volume of flights and the risk assessment does not justify such a presence. For example in some instances there are periods of up to 6 hours where there are no flights...

Written Answers — Departmental Bodies: Departmental Bodies (9 Nov 2006)

Brian Cowen: I propose to take Questions Nos. 108 and 109 together. Many State Services now have Customer Service Charters and Internal Appeal mechanisms available and these should operate both to reduce the need for recourse to the Ombudsman's Office and, where a complaint is nevertheless made to that Office, to ensure a prompt reply to it. In the case of the civil service, my Department introduced a...

Written Answers — Tax Code: Tax Code (9 Nov 2006)

Brian Cowen: I am advised by the Revenue Commissioners that the transfer of the farm by the farmer to his son is a disposal by the farmer for capital gains tax (CGT) purposes. As the parties are related the consideration is deemed to be the market value of the farm at the time of transfer. The chargeable gain is the difference between the deemed consideration, net after the costs of transfer, and the...

Written Answers — Tax Code: Tax Code (9 Nov 2006)

Brian Cowen: I am informed by the Revenue Commissioners that the yield of stamp duties on ATM, credit and debit cards in each year from 2000 to 2005 is as shown in the table. Year Credit/charge cards ATM/debit cards €m €m 2000 18.1 11.6 2001 20.8 11.8 2002 22.9 14.04 2003 51.7 32.64 2004 59.0 35.25 2005 63.8 37.9 The numbers available are in respect of chargeable ATM and debit cards, and of...

Written Answers — Tax Yield: Tax Yield (9 Nov 2006)

Brian Cowen: I am informed by the Revenue Commissioners that the relevant information is shown in the table. Year Stamp Duty Yield from sales of Residential Property Stamp Duty Yield where First-Time Buyer Relief applied € million *€ million 2000 282 Not available 2001 265 22 2002 349 29 2003 528 52 2004 752 71 2005 945 44 *First-time buyers are identifiable where they have qualified for...

Written Answers — Disabled Drivers: Disabled Drivers (9 Nov 2006)

Brian Cowen: The Disabled Drivers and the Disabled Passengers [Tax Concessions] Regulations, 1994, provides, subject to certain limits, VRT and VAT relief on the purchase of a car, relief from excise duty on fuel and exemption from motor road tax. Based on data available from the Revenue Commissioners the Table sets out information for each of the past five years in relation to the cost of the Scheme for...

Written Answers — Tax Code: Tax Code (9 Nov 2006)

Brian Cowen: I have been advised by the Revenue Commissioners that further information is being sought from the taxpayer's former employer and when received, the taxpayer will be advised of the position without delay.

Written Answers — Tax Code: Tax Code (9 Nov 2006)

Brian Cowen: I am advised by the Revenue Commissioners that statistics are not available at this time which would enable the information requested by the Deputy to be provided. Section 13 of the Finance Act 2006 introduced the childminding tax exemption. To avail of the scheme, the care provider must be self-employed (not an employee) and include the gross income in their annual return of income to the...

Written Answers — Tax Code: Tax Code (9 Nov 2006)

Brian Cowen: The position is that the application of VAT to goods and services is subject to the requirements of EU VAT law with which Irish VAT law must comply. Passenger transport is exempt from VAT under the EU Sixth VAT Directive. This means that taxis cannot charge VAT on the services they supply and cannot recover VAT on the goods and services that they purchase. Essentially, only VAT registered...

Written Answers — Tax Yield: Tax Yield (8 Nov 2006)

Brian Cowen: The figures of total stamp duty yield from residential property over the past ten years are shown in the table. Year Residential Property €m 1996 149 1997 194 1998 213 1999 263 2000 282 2001 265 2002 349 2003 528 2004 752 2005 945 It should be noted that 2001 was the first year that the stamp duty yield on property was broken down into residential and non-residential property,...

Written Answers — Budget Submissions: Budget Submissions (8 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 (8 Nov 2006)

Brian Cowen: Stamp Duty is a charge on documents, which are mostly legal documents, used in the transfer of property. Where a property is purchased, stamp duty is charged on the conveyance or transfer effecting change of legal ownership of the property concerned. If there is no conveyance, there is no stamp duty. A builder or developer can, therefore, obtain a licence from a vendor to build on land...

Written Answers — Tax Code: Tax Code (8 Nov 2006)

Brian Cowen: In Budget 2005, I announced a special stamp duty relief relating to an exchange of farm land between two farmers for the purposes of consolidating each farmer's holding. The relief is contained in section 121 of the Finance Act 2005 which provides that no stamp duty will be charged on an exchange of such lands where the lands are of equal value. In a case where the lands exchanged are not of...

Written Answers — Budget Submissions: Budget Submissions (8 Nov 2006)

Brian Cowen: I have received a pre-Budget submission from Barnardos. 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 (8 Nov 2006)

Brian Cowen: The Tax Strategy Group is an interdepartmental committee chaired by the Department of Finance, with membership comprising senior officials and advisors from the Departments of Finance, Taoiseach, Enterprise Trade and Employment, Social Community and Family Affairs, Justice Equality and Law Reform and the Revenue Commissioners. Papers on various options for the Budget and for the medium and...

Written Answers — Tax Code: Tax Code (8 Nov 2006)

Brian Cowen: The Tax Strategy Group is an interdepartmental committee chaired by the Department of Finance, with membership comprising senior officials and advisors from the Departments of Finance, Taoiseach, Enterprise Trade and Employment, Social Community and Family Affairs, Justice Equality and Law Reform and the Revenue Commissioners. Papers on various options for the Budget and for the medium and...

Leaders' Questions (8 Nov 2006)

Brian Cowen: The only conclusion I can draw at the moment is that they only elected one socialist Deputy. A Government motion was debated in this Chamber and passed, defeating Deputy Joe Higgins's motion. The decisions made and explained by Government at the time, which were consistent with our foreign policy traditions, were approved of in this House. It is not the work of a cabal but a democratic...