Results 14,741-14,760 of 19,445 for speaker:Brian Cowen

Written Answers — Tax Code: Tax Code (26 Oct 2006)

Brian Cowen: I am assuming that the Deputy is referring to the provision in Section 787P of the Taxes Consolidation Act 1999 (introduced by section 14 of the Finance Act 2006) which introduced a maximum allowable tax-relieved pension fund on retirement of €5 million, known as the 'standard fund threshold' and to the higher 'personal fund threshold' to apply where the capital value of an individual's...

Written Answers — Public Sector Employment: Public Sector Employment (26 Oct 2006)

Brian Cowen: Under each of the public service pay agreements under Sustaining Progress and Towards 2016 the effective date of the first pay increase under the new agreement was some months after the termination of the previous agreement. These terms were negotiated by the Government and the public service trade unions. I am satisfied that there is no conflict with any constitutional provision.

Written Answers — Tax Code: Tax Code (26 Oct 2006)

Brian Cowen: The position is that charities and non-profit groups engaged in non-commercial activity are exempt from VAT under the EU Sixth VAT Directive, with which Irish VAT law must comply. This means they do not charge VAT on the services they provide and cannot recover VAT incurred on goods and services that they purchase. Essentially only VAT registered businesses which charge VAT are able to...

Written Answers — Departmental Bodies: Departmental Bodies (25 Oct 2006)

Brian Cowen: The Revenue Commissioners currently chair the Hidden Economy Monitoring Group and they advise me that they intend convening the next meeting of the Group within the next few weeks rather than waiting for the formal ratification of Towards 2016. As the Deputy will be aware representatives from the proposed new Office of the Director for Employment Rights Compliance (ODERC) will join the...

Written Answers — Decentralisation Programme: Decentralisation Programme (25 Oct 2006)

Brian Cowen: I am advised by the Revenue Commissioners that the Office of Public Works has secured a suitable site for the accommodation of 50 Revenue staff due to decentralise to Newcastle West. An application for planning permission has now been lodged with Limerick County Council. On receipt of a satisfactory planning permission the preferred tenderer will be instructed to submit working drawings and...

Written Answers — Tax Code: Tax Code (25 Oct 2006)

Brian Cowen: I am informed by the Revenue Commissioners that as there are two purchasers in this case it is necessary for both to qualify as first time purchasers in order for the relief to apply. As one of the parties has not purchased a house or apartment previously the relief applies to her in her own right. However, if the second partner had previously purchased residential property in conjunction...

Written Answers — State Airports: State Airports (25 Oct 2006)

Brian Cowen: I am informed by the Revenue Commissioners that they do not have information on the numbers of flight movements into and out of Cork, Dublin or Shannon Airports going back to 2002. Such information is the property of the Airport Authority rather than the Revenue Commissioners. It has not been possible to get the same level of detail on flight movements from the relevant authority for each...

Written Answers — Dormant Accounts Fund: Dormant Accounts Fund (24 Oct 2006)

Brian Cowen: The Dormant Accounts Act 2001 provides that accounts where there have been no customer-initiated transactions for fifteen years or more are dormant accounts and the balance in such accounts transferred to the Dormant Accounts Fund. The accounts remain with the banks in question and all monies can be reclaimed by the account holder at any time upon request. However, I understand that accounts...

Written Answers — EU Funding: EU Funding (24 Oct 2006)

Brian Cowen: Ireland qualified for Cohesion Fund assistance since the inception of the fund in 1994 until the end of 2003, following a mid-term review conducted by the Commission because our GNP per capita exceeded 90% of the EU average. The main purpose of the assistance was to improve our transport and environment infrastructure and to bring them up to the standards required by EU Directives. In the...

Written Answers — EU Funding: EU Funding (24 Oct 2006)

Brian Cowen: For the next round of Structural Funds 2007-2013 the EU arrangements require each Member State to prepare a National Strategic Reference Framework (NSRF). This is not a development plan but a document that will set out the strategic focus for the Structural Funds and the link between Community priorities and national and regional policies. The Commission propose that activities to be funded...

Written Answers — Decentralisation Programme: Decentralisation Programme (24 Oct 2006)

Brian Cowen: The ICT functions of three large Departments, together with the Centre for Management Organisation & Development of the Department of Finance (CMOD) are due to relocate under the Decentralisation Programme as follows: Revenue Commissioners to Kildare; Social & Family Affairs to Drogheda; Agriculture & Food to Portlaoise; CMOD to Kildare. In addition, REACH and the Local Government Computer...

Written Answers — Tax Collection: Tax Collection (24 Oct 2006)

Brian Cowen: It is presumed that the Deputy is referring to the general extension by the Revenue Commissioners of the Revenue On-line Service (ROS) to PAYE taxpayers which is currently under way. I am informed by the Revenue Commissioners that this on-line service will allow PAYE taxpayers to deal with all aspects of their tax affairs on-line and is not confined to tax issues related to health service or...

Written Answers — Tax Code: Tax Code (24 Oct 2006)

Brian Cowen: I understand that the level of VRT on e-bikes is usually no more than €20 for such vehicles. However the issue of whether the minimal tax on e-bikes should be abolished in order to incentivise their purchase, will, as with all other tax proposals, be considered in the context of the forthcoming Budget.

Written Answers — Tax Code: Tax Code (24 Oct 2006)

Brian Cowen: I am advised by the Revenue Commissioners that the salaries, wages and emoluments of Irish nationals who are serving civil servants of the EU are exempted from income tax in this State by virtue of Article 13 of Chapter V of the Protocol on Privileges and Immunities of the EU. This section was amended by Article 2 of Regulation number 549/69 of the Council of the European Communities to...

Written Answers — Services for People with Disabilities: Services for People with Disabilities (24 Oct 2006)

Brian Cowen: At this time of the year I receive a large number of pre-budget submissions and requests for funding for a wide range of issues. I note the Deputy's representations in that regard.

Written Answers — Tax Collection: Tax Collection (24 Oct 2006)

Brian Cowen: I am advised by the Revenue Commissioners that a Certificate of Tax Credits and Standard Rate Cut-Off Point for the year 2006 was updated on 18 October 2006 and will issue to the taxpayer within 5 working days. The issue of the Certificate of Tax Credits and Standard Rate Cut-Off Point will mean that the taxpayer will no longer be on emergency tax.

Written Answers — Tax Yield: Tax Yield (24 Oct 2006)

Brian Cowen: The table below details the annual rates of change in Exchequer receipts from income tax, corporation tax, stamp duty and the other main tax heads since 2000. Tax-Head 2000 2001 2002 2003 2004 2005 % % % % % % Income Tax +13.5 +2.6 -3.0 +1.1 +16.2 +5.8 Corporation Tax +13.0 +6.9 +15.6 +7.5 +3.3 +3.0 Stamp Duty +21.2 +10.8 -4.9 +44.7 +23.7 +30.5 Capital Gains Tax +71.1 +13.8 -28.7...

Written Answers — Tax Code: Tax Code (24 Oct 2006)

Brian Cowen: 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. It is primarily a savings scheme and is designed for people who are saving for retirement. The incentive involves a tax credit of €1 for every €3...

Written Answers — National Development Plan: National Development Plan (24 Oct 2006)

Brian Cowen: The preparation of the next NDP (2007-2013) which is being coordinated by my Department is continuing. An extensive consultation process on the Plan has taken place. Formal submissions have been received by my Department from the Social Partners, the Regional Assemblies, Regional Authorities and a number of concerned interest groups including the Heritage Council, Comhar, the Combat Poverty...

Written Answers — National Development Plan: National Development Plan (24 Oct 2006)

Brian Cowen: The National Development Plan/Community Support Framework (NDP/CSF) 2000-2006 is implemented through seven Operational Programmes (OPs). The most recent expenditure data on the Plan relates to the period to the end December 2005. This data is set out in Tables 1 to 4 below. Data for first six months of 2006 will be available at end October 2006 following the meetings of the Operational...