Results 15,921-15,940 of 19,445 for speaker:Brian Cowen

Leaders' Questions. (26 Apr 2006)

Brian Cowen: The Deputy always comes to his defence.

Leaders' Questions. (26 Apr 2006)

Brian Cowen: We know that the Deputy will be on his own at the back in any case.

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

Brian Cowen: I propose to take Questions Nos. 284 and 289 together. The position is that section 467 of the Taxes Consolidation Act 1997 provides for a tax deduction at the individual's highest rate of tax in respect of the costs incurred by an individual of employing another person, including a person whose services are provided by or through an agency, to take care of him or her, a spouse or a relative...

Written Answers — National Mapping Service: National Mapping Service (25 Apr 2006)

Brian Cowen: The matter raised by the Deputy was referred to Ordnance Survey Ireland, OSI, which has statutory responsibility for the provision of a national mapping service in the State under the Ordnance Survey Ireland Act 2001. Under section 29 of the Act, OSI may make such charges as it considers necessary and appropriate in consideration of the performance by it of its functions; the provision by it...

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

Brian Cowen: The 2006 Finance Act provides that the tax exemption for stallion stud fee is discontinued, with effect from 31 July 2008, in line with the budget announcement to this effect. A new regime appropriate to the industry will be discussed with the European Commission, and consultations with the industry will take place in due course. I am not in a position at this stage to give any indications or...

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

Brian Cowen: I propose to take Questions Nos. 287 and 306 together. The 2006 Finance Act provides for the termination of a range of area-based tax incentive renewal schemes, in line with my budget day announcement to this effect. My decision to phase out these tax schemes was taken in the light of the recommendations of independent consultants who undertook a detailed assessment of these reliefs last...

Written Answers — Public Service Contracts: Public Service Contracts (25 Apr 2006)

Brian Cowen: I am informed by the Revenue Commissioners that they have not outsourced work to India and other countries.

Written Answers — Departmental Staff: Departmental Staff (25 Apr 2006)

Brian Cowen: The Revenue Commissioners advise me they are aware of the growing customer service pressures in some of their public offices. The additional pressures are due to an increased number of customers, an increasing number of customers who have more than one employment and the number of customers who do not have English as their first language. In response to these pressures and to improve customer...

Written Answers — Revenue Commissioners' Audits: Revenue Commissioners' Audits (25 Apr 2006)

Brian Cowen: I am informed by the Revenue Commissioners that no figures are available on the proportion of the 14,214 audits carried out in 2005 which specifically examined the so-called "section 50" scheme of relief for the construction of student accommodation. The Revenue Commissioners state they are not aware of any significant abuses of the "section 50" scheme. However, the Revenue Commissioners have...

Written Answers — Public Procurement Policy: Public Procurement Policy (25 Apr 2006)

Brian Cowen: Open transparent competition has long been a fundamental principle of the public procurement regime and this is totally in accord with the State's competition policy. Furthermore, the national public procurement policy framework, published by my Department in 2005, indicates that competition is a necessary part of the public tendering process. Competition is also facilitated via the national...

Written Answers — Official Engagements: Official Engagements (25 Apr 2006)

Brian Cowen: Successive Governments have followed a long-standing tradition of availing of the period around St Patrick's Day to capitalise on the goodwill and unparalleled opportunities generated by the celebrations to promote Ireland abroad. These visits are also important for enhancing our links with Irish communities abroad to express the Government's appreciation for the valuable work of Irish...

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

Brian Cowen: I have been advised by the Revenue Commissioners that the taxpayer's claim for service charges has been processed and notification of refunds due to him issued on 11 April 2006.

Written Answers — Special Savings Incentive Scheme: Special Savings Incentive Scheme (25 Apr 2006)

Brian Cowen: Where an SSIA account matures, either on death or at the end of the five-year period, tax at 23% is liable on the income earned from the investment of both the subscriptions and the Exchequer tax credits. For an SSIA account to mature, the account holder must be resident in the State when the SSIA account commenced and be either resident or ordinarily resident in the State for the duration of...

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

Brian Cowen: I am informed by the Revenue Commissioners that any taxpayer has a right to seek a review of Revenue's handling of his or her tax or customs affairs, or of a decision made by a Revenue official. The right is specifically recognised in Revenue's customer service charter. In the majority of cases, a senior Revenue official in the taxpayer's local Revenue office carries out the review. The...

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

Brian Cowen: I am advised by the Revenue Commissioners that, in the case referred to by the Deputy, a return of income for 2004 was received on 23 January 2006 and this was dealt with when a PAYE balancing statement issued to the taxpayer on 1 February 2006 showing an underpayment of €23.46. The claim made for a refund of tuition fees amounting to €2,042.50 was not granted as insufficient information...

Written Answers — Tax Collection: Tax Collection (25 Apr 2006)

Brian Cowen: I am informed by the Revenue Commissioners that figures of the estimated corporation tax paid in the years 1989 to 2005 inclusive by the Irish Financial Services Centre are shown in the following table. The figures for 2004 and 2005 include corporation tax yield from IFSC companies whose activities were previously taxable at 10%, now taxable at the standard rate of corporation tax. Other tax...

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

Brian Cowen: I am informed by the Revenue Commissioners that there is no provision in stamp duty legislation for the waiver of stamp duty in the circumstances outlined. The amount of stamp duty payable on the purchase of a second-hand house depends on a number of factors including who is proposing to buy the property, whether the individual purchasing the property is a first-time buyer and owner occupier...

Written Answers — National Development Plan: National Development Plan (25 Apr 2006)

Brian Cowen: The most recent expenditure data for the southern and eastern region under the National Development Plan, NDP, 2000-2006 relate to the period January 2000 to December 2005. These data show that expenditure under the NDP in the southern and eastern region stands at €32.7 billion or 96% of profiled expenditure for that period. Expenditure data in respect of 2006 for the southern and eastern...

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

Brian Cowen: 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 recover VAT. Ministerial...

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

Brian Cowen: I am informed by the Revenue Commissioners that the most recent year for which complete information on relief claimed by persons taking care of incapacitated individuals is the income tax year 2003. In that year an estimated 1,000 taxpayers claimed the relief on expenditure amounting to an estimated €3.1 million, at an estimated cost to the Exchequer of €900,000. A married couple which...