Results 15,301-15,320 of 19,445 for speaker:Brian Cowen

Written Answers — Banking Sector Regulation: Banking Sector Regulation (4 Jul 2006)

Brian Cowen: It is understood from recent media reports that the US authorities as a means of identifying terrorist financing have had access to information from a financial industry owned co-operative based in Belgium that transmits electronic messages among banks worldwide to facilitate financial transactions. My Department was not aware of this data transfer until these press reports were published in...

Written Answers — Tax Code: Tax Code (4 Jul 2006)

Brian Cowen: The seafarer's allowance, which is provided for under section 472B of the Taxes Consolidation Act 1997, applies to the shipping industry and under EU rules constitutes a State Aid. The allowance of €6,350 at the marginal rate applies to seafarers who are at sea on a voyage to or from a foreign port for at least 161 days in total in a tax year on a passenger or cargo ship which is registered...

Written Answers — Departmental Contracts: Departmental Contracts (4 Jul 2006)

Brian Cowen: The Government in mid 2004 decided to reform construction procurement so as to help achieve greater cost certainty, better value for money and more cost effective delivery of public works projects. My Department, with the assistance of the Government Contracts Committee for Construction (GCCC), specialist legal drafters and external technical expertise, has now developed a suite of Standard...

Written Answers — Departmental Staff: Departmental Staff (4 Jul 2006)

Brian Cowen: As I pointed out in my reply to Question No. 311 of 21 February, 2006, it is not the normal practice of my Department to make statements on former or current members of staff of the Department. In relation to the letter referred to, this was forwarded by my Department to the Public Accounts Committee on 5 July, 1995 to assist the Committee in its consideration of a number of matters that had...

Written Answers — Departmental Correspondence: Departmental Correspondence (4 Jul 2006)

Brian Cowen: I have received this letter and am preparing a detailed response. The issue of bye-laws for the control of dogs at heritage properties in State care is a matter for the Department of the Environment, Heritage & Local Government, who hold the policy function for Heritage Properties, and the Office of Public Works who administer these properties. Both bodies are jointly considering how best to...

Written Answers — Tax Code: Tax Code (4 Jul 2006)

Brian Cowen: I have no plans to introduce a new tax break for the provision of community facilities. As I have indicated previously, while I am a supporter of properly focused, clearly defined specific tax reliefs, reliefs narrow the tax base. A broad tax base is the price that must be paid to keep tax rates low. Any proposal for new tax reliefs would have to be considered in this context. Nonetheless, a...

Written Answers — Tax Code: Tax Code (4 Jul 2006)

Brian Cowen: I would like to explain 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...

Written Answers — Departmental Investigations: Departmental Investigations (4 Jul 2006)

Brian Cowen: My Department has been informed by the Financial Regulator that the position in relation to the PIPS scheme remains unchanged since the subject was raised in the House earlier this year. Under legislation giving effect to Directive 93/22/EEC of 10 May 1993 (the Investment Services Directive) and other relevant EU legislation, the sale of investment products and the provision of investment...

Written Answers — Tax Code: Tax Code (4 Jul 2006)

Brian Cowen: I am informed by the Revenue Commissioners that each year all PAYE workers receive in the post a tax credit certificate setting out their entitlements to tax relief according to Revenue's records. A leaflet accompanying the certificate contains information about the main tax credits/reliefs available to PAYE workers (including medical expenses, rent relief and refuse charges) and how to go...

Written Answers — Tax Code: Tax Code (4 Jul 2006)

Brian Cowen: I am informed by the Revenue Commissioners that in the absence of a claim from a taxpayer, Revenue has no way of knowing that an individual is entitled to an additional tax credit. There is, therefore, no basis on which the monetary value of unclaimed tax reliefs can be determined. I would add, however, that procedures for allowing some of the more significant credits/reliefs to PAYE workers...

Written Answers — Disabled Drivers: Disabled Drivers (4 Jul 2006)

Brian Cowen: A Primary Medical Certificate is required by a person to benefit from the car tax concessions under the Disabled Drivers and Disabled Passengers (Tax Concessions) Scheme. The Primary Medical Certificate (from the Senior Area Medical Officer of the appropriate local Health Service Executive administrative area) certifies for the purposes of the scheme, as set down in the 1994 Regulations, that...

Written Answers — Tax Code: Tax Code (4 Jul 2006)

Brian Cowen: Stamp duty is a tax on certain documents, generally legal documents, used in transferring property or in creating rights for the parties concerned. The stamp duty code generally does not provide exemptions based on an individual's particular circumstances and introducing such a provision would represent a significant departure from normal stamp duty rules. However, I have been advised by the...

Written Answers — Motor Fuels: Motor Fuels (4 Jul 2006)

Brian Cowen: I am informed by the Revenue Commissioners that the information to be furnished on VAT returns does not require the yield from particular sectors of trade to be identified. However, it is estimated that the amount of VAT received on auto diesel and petrol in each of the past five years is as shown in the table below: 2001 2002 2003 2004 2005 €m €m €m ...

Written Answers — Information Technology: Information Technology (29 Jun 2006)

Brian Cowen: I have no plans to introduce a scheme along the lines suggested by the Deputy. Taxation policy over recent Budgets has been aimed at reducing the tax burden thereby increasing disposable income for citizens to spend as they see fit. As prices continue to fall, many people will buy computers anyway without the existence of tax relief. In real terms, the prices of personal computers have...

Written Answers — Financial Services Regulation: Financial Services Regulation (29 Jun 2006)

Brian Cowen: I propose to take Questions Nos. 138 and 140 together. Under Section 35 of the Credit Union Act, 1997 loan terms over 5 and 10 years are limited to 20% and 10% respectively of each credit union's loan portfolio overall. These limits may be changed by Ministerial Order under the Act. The Irish League of Credit Unions (ILCU) has highlighted the current restrictions on longer-term lending as an...

Written Answers — Tax Code: Tax Code (29 Jun 2006)

Brian Cowen: From the information provided, it is not clear whether the person is purchasing their new dwelling from the local authority or has entered into any arrangement with the local authority to be provided with an alternative dwelling. In the event that such situations or arrangements do exist, it is possible that the terms of Section 8 of the Housing (Miscellaneous Provisions) Act 1992 — No. 18...

Business of Dáil. (29 Jun 2006)

Brian Cowen: We will forget about it.

Multilateral Debt Relief: Motions. (29 Jun 2006)

Brian Cowen: I move: That Dáil Éireann approves, in accordance with Article 29.5.2° of Bunreacht na hÉireann, Ireland's contribution of €58,640,000 to the International Development Association's multilateral debt relief initiative, to be paid at a time and in a manner as the Minister for Finance may determine.

Multilateral Debt Relief: Motions. (29 Jun 2006)

Brian Cowen: I move: That Dáil Éireann approves, in accordance with Article 29.5.2° of Bunreacht na hÉireann, Ireland's contribution of €70,000,000 to the International Development Association's 14th replenishment, payable at a time and in a manner as agreed by the Minister for Finance with the International Development Association.

Written Answers — Tax Incentive Schemes: Tax Incentive Schemes (28 Jun 2006)

Brian Cowen: This relief was introduced in Finance Act 2001 and came into effect in May 2002. I am informed by the Revenue Commissioners that for the tax year 2003 and earlier years claims for the relief mentioned in the question were aggregated in tax returns with other claims and could not be distinguished from the reliefs claimed in respect of different schemes. Accordingly, the specific information on...