Results 16,261-16,280 of 19,445 for speaker:Brian Cowen
- Written Answers — Tax Code: Tax Code (7 Mar 2006)
Brian Cowen: Charities and non-profit organisations are exempt from VAT under the sixth VAT directive with which Irish law must comply. As such, they do not charge VAT on their services and cannot recover VAT on goods and services which they purchase. Only VAT registered businesses which charge VAT can recover VAT. In addition, the VAT Act lists a range of activities exempt from VAT. Included in this list...
- Written Answers — Tax Code: Tax Code (7 Mar 2006)
Brian Cowen: I am informed by the Revenue Commissioners that individuals charged tax on the remittance basis of taxation pay tax on the income concerned under the self-assessment system. The Revenue Commissioners further informed me that the data sought by the Deputy cannot be separately identified because all foreign-sourced income, including income charged on the remittance basis, is grouped together...
- Written Answers — Tax Collection: Tax Collection (7 Mar 2006)
Brian Cowen: The net yield from DIRT collected was â¬206.5 million in 2002, â¬153.3 million in 2003, â¬143.6 million in 2004 and â¬167.1 million in 2005. The figure for 2005 is preliminary and subject to revision. The annual yield from DIRT is dependent on the amount of moneys on deposit and the rates of interest applying to such deposits. As such, the annual yield can vary greatly where interest...
- Written Answers — Tax Code: Tax Code (7 Mar 2006)
Brian Cowen: I am informed by the Revenue Commissioners that figures for the numbers of income earners availing of the tax credits mentioned by the Deputy are set out in the following table to the extent to which they are available. The numbers given in this table for the years 2003 onwards are provisional and are subject to revision. The figures for the number of tax credits for widowed persons in the...
- Written Answers — Tax Code: Tax Code (7 Mar 2006)
Brian Cowen: I am informed by the Revenue Commissioners that the most recent year for which complete information on numbers of claimants for tax relief on rent paid in private tenancies is for the income tax year 2002. The information requested by the Deputy in so far as it is available is included in the following table. Preliminary figures for 2003 indicate that the numbers of claimants for the tax...
- Written Answers — Tax Code: Tax Code (7 Mar 2006)
Brian Cowen: I am informed by the Revenue Commissioners that under the relevant legislation the approval of colleges for the purposes of obtaining tax relief on third level education fees is granted by the Minister for Education and Science, with the consent of the Minister for Finance. I am further informed that the college mentioned in the details supplied is not an approved college for the purposes of...
- Written Answers — Tax Code: Tax Code (7 Mar 2006)
Brian Cowen: I have been advised by the Revenue Commissioners that the person's tax credits have been amended for 2006 and he is now getting the correct widowed person's credit. There are special provisions for the first five years after a person with dependent children is widowed. In most cases a widow or widower with dependent children receives a personal credit, which is the same as the single person's...
- Finance Bill 2006: Report Stage (Resumed) and Final Stage. (7 Mar 2006)
Brian Cowen: On the question of taking long-term decisions, let the record show the views of the Opposition parties when we decided on the National Pensions Reserve Fund, a policy decision by my predecessor. Let the record show what Opposition spokespersons said about raiding that fund when a downturn happened in 2001 and 2002. Let the record show what they all said on how that pension fund should be...
- Finance Bill 2006: Report Stage (Resumed) and Final Stage. (7 Mar 2006)
Brian Cowen: It is not too early to expose Deputy Boyle's inconsistency.
- Finance Bill 2006: Report Stage (Resumed) and Final Stage. (7 Mar 2006)
Brian Cowen: The Deputy should read previous debates. There is only so much sanctimonious hypocrisy I can take in one night.
- Finance Bill 2006: Report Stage (Resumed) and Final Stage. (7 Mar 2006)
Brian Cowen: Pension provisionsââ
- Finance Bill 2006: Report Stage (Resumed) and Final Stage. (7 Mar 2006)
Brian Cowen: There is a conspiracy theorist over there.
- Finance Bill 2006: Report Stage (Resumed) and Final Stage. (7 Mar 2006)
Brian Cowen: Many a pensioner was left short at the post office on a Saturday morning after some of Deputy à Caoláin's mates got to them. There is only so much nonsense I can listen to.
- Finance Bill 2006: Report Stage (Resumed) and Final Stage. (7 Mar 2006)
Brian Cowen: I have heard too much of that nonsense. There was not much for many a pensioner on a Saturday morning.
- Finance Bill 2006: Report Stage (Resumed) and Final Stage. (7 Mar 2006)
Brian Cowen: That is enough sanctimonious hypocrisy for one night.
- Finance Bill 2006: Report Stage (Resumed) and Final Stage. (7 Mar 2006)
Brian Cowen: In subsequent debates that was not the position.
- Finance Bill 2006: Report Stage (Resumed) and Final Stage. (7 Mar 2006)
Brian Cowen: There were conflicts of interest on that.
- Finance Bill 2006: Report Stage (Resumed) and Final Stage. (7 Mar 2006)
Brian Cowen: The issue is how one deals with conflicts when they arise.
- Finance Bill 2006: Report Stage (Resumed) and Final Stage. (7 Mar 2006)
Brian Cowen: Not at all.
- Finance Bill 2006: Report Stage (Resumed) and Final Stage. (7 Mar 2006)
Brian Cowen: I am not throwing out abuse but defending my position and pointing out the inconsistencies I have heard from various parties tonight, which I am entitled to do.