Results 15,821-15,840 of 19,445 for speaker:Brian Cowen

Written Answers — Special Savings Incentive Scheme: Special Savings Incentive Scheme (16 May 2006)

Brian Cowen: The SSIAs were introduced in the 2001 Finance Act and give a credit to all SSIA investors of 25%. The aim of the SSIA scheme was to encourage savings. This aim has been successfully achieved with 1.1 million persons availing of the special scheme. It is widely acknowledged that one of the reasons for the success of the SSIA scheme was its simplicity. It was clearly stated from the very outset...

Written Answers — Special Savings Incentive Scheme: Special Savings Incentive Scheme (16 May 2006)

Brian Cowen: The SSIA scheme commenced on 1 May 2001 and is administered by Qualifying Savings Managers in accordance with legislation and guidelines issued by the Revenue Commissioners. Individuals aged 18 and over who were resident in the State could open an SSIA account and in the case of a married couple, both spouses could open their own accounts. There are specific provisions in general law in...

Written Answers — Tax Code: Tax Code (16 May 2006)

Brian Cowen: I am advised by the Revenue Commissioners that they have no information either from the person or his employer to suggest that he is entitled to a tax rebate. If he considers that he may be entitled to a tax rebate he should forward his Form P60 (Details of Pay and Tax) for 2005 and other relevant information to North City Revenue District, 14/15 Upper O'Connell Street, Dublin 1 and request a...

Written Answers — Tax Code: Tax Code (16 May 2006)

Brian Cowen: At present a 9 per cent rate of Stamp Duty applies on non-residential property exceeding €150,000. A 6 per cent rate applies on non-residential property exceeding €80,000 and not exceeding €100,000. The maximum rate of duty in 1995 and 2000 was 6% and applied to properties exceeding €76,200 (£60,000). The approximate current equivalent value of these thresholds adjusted for CPI at...

Written Answers — Revenue Offices: Revenue Offices (16 May 2006)

Brian Cowen: I am aware that some of Revenue's customer service areas have been under a lot of pressure in recent months, particularly those areas dealing with PAYE taxpayers. The first quarter of each year is always exceptionally busy for Revenue's PAYE call centres, walk-in offices and staff dealing with correspondence. For example, in February, Revenue issued 2.2 million tax credit certificates for the...

Written Answers — Tax Code: Tax Code (16 May 2006)

Brian Cowen: The SSIAs were introduced in the 2001 Finance Act and give a credit to all SSIA investors of 25%. The aim of the SSIA scheme was to encourage savings. This aim has been successfully achieved with 1.1 million persons availing of the special scheme. It is widely acknowledged that one of the reasons for the success of the SSIA scheme was its simplicity. It was clearly stated from the very outset...

Written Answers — Disabled Drivers: Disabled Drivers (16 May 2006)

Brian Cowen: The Disabled Drivers and Disabled Passengers (Tax Concessions) Scheme provides relief from VAT and VRT (up to certain limit) on the purchase of a car adapted for the transport of a person with specific severe and permanent physical disabilities, as well as relief from excise on the fuel used in the car up to a certain limit. The disability criteria for eligibility for the tax concessions...

Written Answers — Tax Clearance Certificates: Tax Clearance Certificates (16 May 2006)

Brian Cowen: I am advised by the Revenue Commissioners that when a person applies for a C2 certificate Revenue examines the Form RCT5 as part of the application process. Certificates may be refused until certain conditions are met, refused ultimately or withdrawn after issue if this is deemed appropriate in the circumstances. I am further advised by Revenue that they do not record the number of cases...

Written Answers — Tax Repayments: Tax Repayments (16 May 2006)

Brian Cowen: The issue of tax repayments made to a specific taxpayer is a matter for the taxpayer and the Revenue Commissioners. I am advised by the Revenue Commissioners that the information requested by the Deputy is confidential to the taxpayer concerned and accordingly they are not in a position to disclose it.

Written Answers — EU Directives: EU Directives (16 May 2006)

Brian Cowen: There are seven EU Directives awaiting transposition into Irish law by my Department at the current time. Four of these (2004/17/EC, 2004/18/EC, 2005/51/EC and 2005/75/EC) updating and consolidating existing public procurement Directives, have passed their transposition deadline. Draft regulations are being finalised and these Directives will be transposed on completion of the current Social...

Written Answers — Ministerial Staff: Ministerial Staff (16 May 2006)

Brian Cowen: There have been no new advisers, assistants or other staff employed by me since January 2005. I have, however, continued to retain the services of the following personal staff: Gerry Steadman, Special Adviser (seconded civil servant); Sinead Dooley, Personal Assistant; and Elaine Hogan, Personal Secretary.

Written Answers — Tax Code: Tax Code (16 May 2006)

Brian Cowen: The review of a person's tax liability is in the first instance a matter for the Revenue Commissioners. I am advised by Revenue that a repayment of tax is due to the person concerned and that a repayment cheque will issue very shortly.

Written Answers — Child Care Services: Child Care Services (16 May 2006)

Brian Cowen: I am advised by the Revenue Commissioners that statistics are not available at this time which would enable the information requested by the Deputy to be provided. Section 13 of the Finance Act 2006 introduced the child-minding tax exemption. To avail of the scheme, the care provider must be self-employed (not an employee) and include the gross income in their annual return of income to the...

Written Answers — Disabled Drivers: Disabled Drivers (11 May 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 certain physical disabilities, as well as relief from excise on the fuel used in the car up to a certain limit. The disability criteria for eligibility for the tax concessions under this scheme are set out in the Disabled...

Written Answers — Tax Code: Tax Code (11 May 2006)

Brian Cowen: After Budget 2006, it is estimated that there are over 741,000 income earners, representing almost 36% of all earners, who are outside the tax net. This compares with a figure of about 380,000 or 25% of earners in the income tax year 1997/98. These numbers are estimates from the Revenue tax forecasting model using actual data for the year 2002 adjusted as necessary for income and employment...

Written Answers — Farm Waste Management: Farm Waste Management (11 May 2006)

Brian Cowen: Questions relating to individual expenditure programmes are a matter for the individual Minister concerned — in this instance the Minister for Agriculture and Food. Variations in the parameters covering certain programmes require my approval and the outcome of that process is in turn a matter that can be addressed to the Minister concerned.

Written Answers — Schools Building Projects: Schools Building Projects (11 May 2006)

Brian Cowen: I refer to my responses to Parliamentary Questions 14035/06 of 6 April and 15542/06 of 25 April 2006. The conveyancing process is still ongoing.

Written Answers — Tax Code: Tax Code (11 May 2006)

Brian Cowen: I am informed by the Revenue Commissioners that an exemption from stamp duty is provided for in the stamp duty code in respect of a conveyance, transfer or lease of land made for charitable purposes to a body of persons established for charitable purposes only. This exemption is confined to bodies of persons which are recognised under law as having been established for charitable purposes...

Written Answers — Financial Services Ombudsman: Financial Services Ombudsman (10 May 2006)

Brian Cowen: Under the Central Bank Act 1942 (as amended), the power to make regulations concerning the remit of the Financial Services Ombudsman resides with the Financial Services Ombudsman Council, subject to the consent of the Minister for Finance. In 2005 the Financial Services Ombudsman commenced operation in place of the former voluntary schemes. Statutory Instrument number 190 of 2005 expanded the...

Written Answers — Tax Code: Tax Code (10 May 2006)

Brian Cowen: The Revenue Commissioners have advised that P21s issued for the years 2003 and 2004 on 24 February 2006 in accordance with income and tax credit details on computer record. A P21 for 2005 issued on 27 March 2006 following the provision of pay and tax details on 24 March 2006 by the taxpayers. These details were not already held on computer record. Balancing statements for each of the years...