Results 14,701-14,720 of 19,445 for speaker:Brian Cowen

Written Answers — Tax Collection: Tax Collection (7 Nov 2006)

Brian Cowen: I am advised by the Revenue Commissioners that they do not have any record of receipt of the letter of 4 July 2006, a copy of which was supplied with the question. I am also advised by the Revenue Commissioners that rent relief claims, in accordance with section 473, of the Taxes Consolidation Act 1997, were received in Sligo District for the person in question on 14 February 2006. The rent...

Written Answers — Budget Submissions: Budget Submissions (7 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 (2 Nov 2006)

Brian Cowen: I propose to take Questions Nos. 121 and 122 together. I assume that when the Deputy refers to "the tax credits regarding their child" he has in mind the question of entitlement to the one-parent family tax credit which is provided for in section 462 of the Taxes Consolidation Act 1997. The position is that, subject to the provisions of section 462, where a widowed, deserted, separated or...

Written Answers — Disabled Drivers: Disabled Drivers (2 Nov 2006)

Brian Cowen: The Disabled Drivers and Disabled Passengers (Tax Concessions) Scheme provides relief from VAT and VRT on the purchase of a car adapted for the transport of a person with specific severe and permanent physical disabilities, which results in considerable mobility problems, as well as relief from excise on the fuel used in the car up to a certain limit. The tax relief is restricted to vehicles...

Written Answers — Budget Submissions: Budget Submissions (2 Nov 2006)

Brian Cowen: At this time of the year I receive a large number of pre-budget submissions requesting funding for a wide range of issues. I will keep the Deputy's representations in mind in the context of the forthcoming Budget.

Written Answers — Tax Code: Tax Code (2 Nov 2006)

Brian Cowen: I have been advised by the Revenue Commissioners that a PAYE Balancing Statement (Form P21) for 2005 issued to the taxpayer on 31 October 2006.

Written Answers — Departmental Expenditure: Departmental Expenditure (2 Nov 2006)

Brian Cowen: The Gross total Voted Expenditure (including the Social Insurance Fund and the National Training Fund) over the past ten years with the percentage increase is set out in the table below: Year Exchequer Outturn* Year-on-Year Increase â'¬m % 1996 17,332 4.3 1997 18,858 8.8 1998 20,512 8.8 1999 22,811 11.2 2000 25,925 13.7 2001 31,303 20.7 2002 35,808 14.4 2003 38,364 7.1 2004...

Written Answers — Garda Stations: Garda Stations (1 Nov 2006)

Brian Cowen: It is expected that a sketch scheme for the new Garda Area Headquarters at Castleisland will be ready by the end of the year for the approval of the Department of Justice, Equality and Law Reform and the Garda Authorities. On approval of the sketch scheme a Part 9 planning process will be initiated in early 2007.

Written Answers — Tax Code: Tax Code (1 Nov 2006)

Brian Cowen: As regards liability to stamp duty, in normal circumstances where property is transferred upon death no stamp duty is liable. However, if the transfer in question from uncle to nephew was by way of gift, stamp duty liability may arise. Stamp duty relief is available on the transfer of farm lands by way of gift or sale, where the farmer receiving the land is aged under 35 years and has...

Written Answers — Tax Yield: Tax Yield (1 Nov 2006)

Brian Cowen: I am informed by the Revenue Commissioners that it is not possible to furnish figures of the VAT paid by local authorities on their purchases of goods and services from VAT registered bodies, as the information furnished on VAT returns does not require the yield from particular consumers to be identified. I would add that local authorities are treated as exempt bodies for VAT purposes. This...

Written Answers — Departmental Properties: Departmental Properties (1 Nov 2006)

Brian Cowen: The information requested by the Deputy is shown on the following table. Kilkenny Castle Date of Event 2006 Client / Company Fee 12-Feb. Susan Proud, KK Music Club 250 25-Feb. Clara Clark Event Mgmnt Co 250 28-Feb. SIPTU, KK 190 31-Mar. Crafts Council 190 April dates Heritage Officer, KK Co Co 570 25-Apr. Tony Walsh, KK Co Co 190 28-Apr. KK Limestone — Jenny Byrne 300 2-May...

Written Answers — Tax Code: Tax Code (1 Nov 2006)

Brian Cowen: The position is that application of VAT to goods and services is subject to the requirements of EU VAT law with which Irish VAT law must comply. The method through which VAT must be calculated has been transposed under section 10 of the Value Added Tax Act 1972 (as amended) on the following basis; ". . . the total consideration which the person supplying goods or services becomes entitled to...

Written Answers — Tax Code: Tax Code (1 Nov 2006)

Brian Cowen: The excise and VAT on a litre of unleaded petrol in 1997 and 1998 are as set out below. Year Price per ltr (cent) Excise VAT Total Tax 1997 77.7 37.39 13.48 50.87 1998 76.8 37.39 13.33 50.72 The 1997 price is the national average price quoted by the CSO for November 1997; the 1998 price is that referred to by the Deputy in a footnote to the Question.

Written Answers — Special Savings Incentive Scheme: Special Savings Incentive Scheme (1 Nov 2006)

Brian Cowen: There are already generous incentives for taxpayers investing in pensions. In addition, the Pensions Incentive Tax Credits Scheme, introduced in the 2006 Finance Act, provides an incentive for eligible SSIA holders on lower incomes to reinvest all or part of their net SSIA proceeds, after maturity, into an approved pension product, including a PRSA. It is primarily a savings scheme and is...

Written Answers — Tax Code: Tax Code (1 Nov 2006)

Brian Cowen: I am informed by the Revenue Commissioners that it is not possible to furnish figures of the VAT paid by charities and non-profit organisations on their purchases of goods and services from VAT registered bodies, as the information furnished on VAT returns does not require the yield from particular consumers to be identified. In relation to the application of VAT to charities and non-profit...

Written Answers — Tax Code: Tax Code (1 Nov 2006)

Brian Cowen: I assume the Deputy is referring to proposals to amend the stamp duty code in the forthcoming Budget. I further assume the Deputy is seeking the cost of exempting sporting bodies from stamp duty. 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 to provide a cost of introducing an exemption...

Written Answers — Tax Yield: Tax Yield (1 Nov 2006)

Brian Cowen: I am informed by the Revenue Commissioners that the net yield from DIRT collected in 2005 was €167 million. The amount of DIRT due to be paid each year is dependent on the amount of monies on deposit and the rates of interest applying to such deposits rather than on the number of accounts involved. I am informed by the Revenue Commissioners that the statutory return of DIRT filed by the...

Written Answers — Tax Collection: Tax Collection (1 Nov 2006)

Brian Cowen: The Exchequer receives moneys directly from the Criminal Assets Bureau (CAB) in the form of non-tax revenue which arises from the forfeiture and subsequent disposal of assets and cash. In addition, all tax collected by the CAB is first paid to the Revenue Commissioners who forward these moneys to the Exchequer as part of general tax revenue collected by Revenue. The Table below sets out the...

Written Answers — Tax Yield: Tax Yield (1 Nov 2006)

Brian Cowen: The amount raised from stamp duty on residential property over the last five years is: Year â'¬m 2001 265 2002 349 2003 528 2004 752 2005 945

Written Answers — Departmental Expenditure: Departmental Expenditure (1 Nov 2006)

Brian Cowen: In the years 2004, 2005 and to date in 2006, the sum of €3,260.30 was spent by my Department on photographers for events held in my constituency and the constituency of the Minister of State, Deputy Tom Parlon. Details of these events, and associated expenditure on photographers, are set out in the table below. No monies were expended by my Department, in the period in question, on...