Results 15,041-15,060 of 19,445 for speaker:Brian Cowen

Written Answers — Tax Code: Tax Code (5 Oct 2006)

Brian Cowen: I propose to take Questions Nos. 74 to 76, inclusive, together. It is assumed that what the Deputy requires are the numbers in each category as a percentage of all PAYE income earners on the tax record. I am advised by the Revenue Commissioners that the information requested by the Deputy is set out in the following table. Distribution of PAYE earners in different tax bands 1996/97 to 2006...

Written Answers — Tax Code: Tax Code (5 Oct 2006)

Brian Cowen: I propose to take Questions Nos. 77 to 79, inclusive, together. It is assumed that what the Deputy requires are the numbers in each category as a percentage of all self-employed income earners on the tax record. I am advised by the Revenue Commissioners that the information requested by the Deputy is set out in the following table. Distribution of Self-Employed earners in different tax...

Written Answers — Tax Code: Tax Code (5 Oct 2006)

Brian Cowen: In the case of a second-hand house, the stamp duty payable is: Market Value of House Stamp Duty â'¬ â'¬ 320,000 9,600 350,000 10,500 400,000 24,000 500,000 30,000 In the case of a new house, stamp duty will not be payable where the size of the house does not exceed 125m2. Where the house is bigger than 125m2, stamp duty will be charged, using the second-hand residential property...

Written Answers — Tax Yield: Tax Yield (5 Oct 2006)

Brian Cowen: I am informed by the Revenue Commissioners that the relevant information is not available for years prior to 2001. The following is the information available: Year Stamp Duty Yield from sales of Residential Property Stamp Duty Yield where First-Time Buyer Relief applied * Stamp Duty Yield — Other Buyers € million € million € million 2000 282 Not available Not available 2001 265...

Written Answers — Tax Code: Tax Code (5 Oct 2006)

Brian Cowen: It is proposed to take Questions Nos. 82 and 90 together. I am informed by the Revenue Commissioners that the latest relevant sector-based information available on employees taxed under the PAYE system and self-employed persons taxed under the self-assessment system is derived from income tax returns filed for the income tax year 2003. It is not possible at present to provide the information...

Written Answers — Tax Code: Tax Code (5 Oct 2006)

Brian Cowen: I am informed by the Revenue Commissioners that the most recent basic data on incomes available from which information of the type requested by the Deputy could be derived are in respect of the income tax year 2003 and are set out the following tables. For completeness, the numbers of income earners liable for tax at the top rate of 42 per cent are also included. The Deputy will be aware...

Written Answers — Tax Code: Tax Code (5 Oct 2006)

Brian Cowen: I propose to take Questions Nos. 84 and 95 together. I am informed by the Revenue Commissioners that the information requested by the Deputy is provided in the following tables. Self-employed income earners have been distributed over the same income ranges as PAYE earners. For the tax years 2002 and 2003, the numbers of income earners at all income levels in the tables are best estimates...

Written Answers — Tax Code: Tax Code (5 Oct 2006)

Brian Cowen: By reference to the 2007 pre-Budget ready reckoner prepared by the Revenue Commissioners, the full year costs to the Exchequer of reducing the top rate of income tax by one percentage point and two percentage points are estimated to be €230 million and €460 million, respectively. These figures are provisional, subject to revision and estimated to the nearest €5 million. The ready...

Written Answers — Tax Code: Tax Code (5 Oct 2006)

Brian Cowen: The increases mentioned in the question are assumed to apply in similar measures to single and widowed persons and to include the normal consequential increases in the tax credit for lone parents. These amounts doubled are assumed to apply to married couples. On this basis, and by reference to the 2007 pre-budget ready reckoner prepared by the Revenue Commissioners, the full-year costs to...

Written Answers — Tax Code: Tax Code (5 Oct 2006)

Brian Cowen: By reference to the 2007 pre-budget ready reckoner prepared by the Revenue Commissioners the full year costs to the Exchequer of the increases mentioned by the Deputy are estimated as follow: Estimated full-year cost €m €100 140 €200 280 €300 420 €400 560 These figures are provisional, subject to revision and are estimated to the nearest €5 million. The ready reckoner is...

Written Answers — Tax Code: Tax Code (5 Oct 2006)

Brian Cowen: I am informed by the Revenue Commissioners that the most recent year for which complete information is available on cost to the Exchequer and numbers of claimants for tax relief in relation to medical expenses is for the income tax year 2003. In that year an estimated number of 172,700 claimants availed of the tax relief for medical expenses at an estimated cost to the Exchequer of €82 million.

Written Answers — Tax Code: Tax Code (5 Oct 2006)

Brian Cowen: I am informed by the Revenue Commissioners that the information requested by the Deputy in respect of benefits-in-kind arising from the provision of cars in each of the four years up to 2003, the latest year for which the relevant figures are available, is set out below. Year Benefits-in-Kind Tax Yield for Cars Numbers Estimated Tax Yield €m 2000/2001 45,000 79.2 2001 (short...

Written Answers — Ministerial Travel: Ministerial Travel (5 Oct 2006)

Brian Cowen: The details of Ministerial visits to the UK arranged by my Department for 1993 and 1994, as requested by the Deputy, are set out below. In addition a number of Ministerial visits to other destinations were arranged which involved a stopover in the UK. These are also detailed below. Visits to UK Dates of visit Destination Persons accompanying the Minister 11th to 12 March 1993 Annual...

Written Answers — Tax Code: Tax Code (5 Oct 2006)

Brian Cowen: I set out below the following table. Income Tax* and PRSI** payable by a single PAYE worker, 2002-2006. Income (€) Year 2002 2003 2004 2005 2006 € € € € € 30,000 Income Tax 4,260 4,120 3,880 3,282 2,880 PRSI 936 936 936 936 936 40,000 Income Tax 8,460 8,320 8,080 7,482 6,640 PRSI 1,291 1,336 1,336 1,336 1,336 50,000 Income Tax 12,660 12,520 12,280 11,682 10,840 PRSI...

Written Answers — Tax Code: Tax Code (5 Oct 2006)

Brian Cowen: The position is that the tax rates and bands for a married couple for 2006 are as follows: Married couple (one spouse with income) First €41,000 @ 20% Balance @ 42%. Married couple (both spouses with income) First €41,000 with increase of €23,000 maximum @ 20% Balance @ 42%. In the case of married couples with two incomes, the standard rate band available to one spouse will not be...

Written Answers — Tax Code: Tax Code (5 Oct 2006)

Brian Cowen: I am informed by the Revenue Commissioners that the latest available information in respect of taxpayers availing of the home carer's tax credit is for the income tax year 2003. The potential numbers of claimants are provisionally estimated for later years. Numbers of taxpayers availing of the home carer's tax credit, formerly an allowance, but converted to a tax credit in 2001, are as...

Written Answers — Decentralisation Programme: Decentralisation Programme (5 Oct 2006)

Brian Cowen: I am informed by the Revenue Commissioners that the Office of Public Works (OPW) have agreed to lease a premises suitable for Revenue's needs in Listowel. All of the lease terms have been agreed and the OPW are awaiting fit-out proposals. It is expected that the building will be ready for occupation early in 2007. The movement of staff to Listowel is to commence once the building is available.

Written Answers — Tax Code: Tax Code (5 Oct 2006)

Brian Cowen: Under the Capital Acquisitions Tax Consolidation Act 2003 the Revenue Commissioners do not have the power to waive gift or inheritance tax properly due. However Section 59 does provide for the postponement of tax by the Commissioners where excessive hardship would be involved. The Revenue Commissioners statement of practice (SP-CAT/1/90) outlines the practice and procedure to be followed in...

Written Answers — Tax Code: Tax Code (5 Oct 2006)

Brian Cowen: The issue of a P21 is a matter for the Revenue Commissioners. I have been informed by Revenue that the person in question has not applied for a P21. If he wishes to do so he should telephone Lo-call 1890 22 24 25 or write to Revenue at Cork PAYE, Government Offices, Sullivan's Quay, Cork. Alternatively he can apply on line at www.revenue.ie, PAYE on Line, self-service for employees.

Written Answers — Decentralisation Programme: Decentralisation Programme (5 Oct 2006)

Brian Cowen: I can confirm that while there is no public service embargo in place, the Government has followed a targeted numbers policy since December 2002. Under this policy the growth in public sector employment has slowed substantially overall and has been reversed in several areas. I have indicated previously that duplication of professional and technical staff is not proposed in the context of...