Results 15,481-15,500 of 19,445 for speaker:Brian Cowen

Written Answers — Tax Collection: Tax Collection (20 Jun 2006)

Brian Cowen: I have been advised by the Revenue Commissioners that a PAYE Balancing Statement (P21) for 2005 issued to the taxpayer on 15 June 2006 together with a letter outlining an underpayment of tax for that year.

Written Answers — Tax Code: Tax Code (20 Jun 2006)

Brian Cowen: I am advised by the Revenue Commissioners that the most recent estimated cost of making the main personal tax credits refundable when they are unused is broadly in the region of €2.1 billion annually. The main category of refund would relate to the employee credit where the annual cost of refunding the unused portion of the credit to income earners with insufficient income to fully absorb...

Written Answers — Departmental Staff: Departmental Staff (20 Jun 2006)

Brian Cowen: There are no allowances payable in the civil service or the Defence Forces for the provision of a service through Irish. In the education sector there are two allowances paid to teachers in first and second-level schools who provide a service through Irish. There is an allowance for teaching through Irish paid to teachers in Gaelscoileanna and Scoileanna lán Gaeilge of €1,472 per annum (as...

Written Answers — Tax Collection: Tax Collection (20 Jun 2006)

Brian Cowen: I have been advised by the Revenue Commissioners that P45 forms are issued by a person's employer and not by the Revenue Commissioners. It is understood from contact with the Deputy's constituency office that the person concerned requires details of earnings and tax deducted while working for the company concerned. A statement of earnings for 2004 and 2005 in respect of the taxpayer's former...

Written Answers — Tax Code: Tax Code (20 Jun 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 — Decentralisation Programme: Decentralisation Programme (20 Jun 2006)

Brian Cowen: I am informed by Revenue that fifty posts are due to relocate to the Office of the Revenue Commissioners in Kilrush and that acceptances have been received for forty-six posts. Four officers serving in Dublin have accepted the offer to decentralise to Kilrush. The Revenue Commissioners are in discussions with the Office of Public Works to finalise matters in relation to their accommodation...

Written Answers — Tax Code: Tax Code (20 Jun 2006)

Brian Cowen: I am informed by the Revenue Commissioners that the person in question recently commenced employment and is also in receipt of a taxable pension from the Department of Social and Family Affairs. All available tax credits are currently being utilised in full against this pension and there are therefore no remaining credits available for offset against earnings from the employment. The taxpayer...

Written Answers — Disabled Drivers: Disabled Drivers (15 Jun 2006)

Brian Cowen: I am advised by the Revenue Commissioners, that based on the information supplied they have been unable to trace any claim by the named person under the Disabled Drivers and the Disabled Passengers [Tax Concessions] Regulations 1994. It is a fundamental requirement for admission to the scheme that the person with the disability meets the specified medical criteria and is in possession of a...

Written Answers — Ombudsman Services: Ombudsman Services (14 Jun 2006)

Brian Cowen: The following table sets out details in relation to the Ombudsman services which come under the aegis of my Department.

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

Brian Cowen: I am informed by the Revenue Commissioners that Section 469 of the Taxes Consolidation Act 1997 provides for tax relief on certain health expenses incurred by a taxpayer in respect of the provision of health care for him or herself and/or his or her qualifying dependants. However, the relief is only available to the extent that tax has been paid. For example, if a person makes a claim for...

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

Brian Cowen: For the purpose of Gift and Inheritance Tax, the relationship between the person who provided the gift or inheritance (the disponer) and the person who received the gift or inheritance (the beneficiary), determines the maximum tax-free threshold — known as the "Group threshold". Apart from the total exemption of transfers between spouses, there are three Group thresholds based on the...

Written Answers — Pension Provisions: Pension Provisions (14 Jun 2006)

Brian Cowen: While pension scheme terms for State bodies are a matter for the State bodies, subject to the approval of the Minister and the consent of the Minister for Finance, the general policy is that co-ordination applies in the case of public servants who are fully covered for Pay-Related Social Insurance (PRSI). As a result of a Government decision that all public servants appointed on or after 6...

Written Answers — Proposed Legislation: Proposed Legislation (14 Jun 2006)

Brian Cowen: I have received a number of representations, including from Horse Racing Ireland (HRI), with respect to the fact that betting offices are not permitted to open on Easter Sunday. HRI have indicated their support for easing this restriction given that an important schedule of horse racing is now held over the Easter holiday period, including on Easter Sunday. HRI have also made representations...

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

Brian Cowen: I am informed by the Revenue Commissioners that they are precluded for reasons of confidentiality from disclosing any details of the affairs of an individual taxpayer and for this reason it is not possible to provide the specific information requested. However, I am also informed that the general position for tax purposes is that tax relief is not granted to particular student accommodation...

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

Brian Cowen: I am advised by the Revenue Commissioners that the notice referred to by the Deputy is a request for payment of a debt due to Revenue by the person concerned. Statements of account setting out the details of a customer's account with Revenue are made available to a customer on request to Revenue. Revenue have made arrangements to have a statement of account issued to the person concerned in...

Written Answers — Tax Code: Tax Code (13 Jun 2006)

Brian Cowen: I have been advised by the Revenue Commissioners that the document referred to issued to the person concerned on 8 June 2006.

Written Answers — Tax Code: Tax Code (13 Jun 2006)

Brian Cowen: I have been advised by the Revenue Commissioners that a PAYE balancing statement form P21 for 2005 issued to the taxpayer dated 8 June 2006.

Written Answers — Public Service Contracts: Public Service Contracts (13 Jun 2006)

Brian Cowen: The Government in mid 2004 decided to reform construction procurement so as to 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 developed a suite of Standard Forms of...

Written Answers — Tax Code: Tax Code (13 Jun 2006)

Brian Cowen: I have no plans to introduce VAT reductions or exemption from Vehicle Registration Tax in respect of courtesy vehicles used by pubs and hotels.

Written Answers — Tax Code: Tax Code (13 Jun 2006)

Brian Cowen: I have been advised by the Revenue Commissioners that no application for a tax credit certificate has been received from the person concerned. The person's employer has arranged for the appropriate Form 12A to be completed by him and, following receipt of the completed form, Revenue will issue a tax credit certificate to him.