Results 16,521-16,540 of 19,445 for speaker:Brian Cowen

Written Answers — Disabled Drivers: Disabled Drivers (14 Feb 2006)

Brian Cowen: I have been informed by the Revenue Commissioners that they do not have any record of an application by the relevant person under the disabled drivers and disabled passengers (tax concessions) scheme. Therefore, I presume the Deputy is referring to the preliminary application process for a primary medical certificate under the scheme. This certificate is issued by the senior medical officer...

Written Answers — Tax Collection: Tax Collection (14 Feb 2006)

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

Written Answers — Decentralisation Programme: Decentralisation Programme (14 Feb 2006)

Brian Cowen: I am advised by the Revenue Commissioners that there were 151 posts in Ennis prior to the announcement of the current decentralisation programme. The decentralisation programme for the civil and public service announced by the Government in December 2003 required Revenue to establish new offices in Newcastle West, Listowel and Kilrush. In giving effect to the Government's decision on...

Written Answers — Economic and Monetary Union: Economic and Monetary Union (14 Feb 2006)

Brian Cowen: I propose to take Questions Nos. 357 and 358 together. As set out in the annual reports of the Central Bank and Financial Services Authority of Ireland, the bank has restructured its foreign reserves portfolio significantly since EMU. Following the adoption of the single currency, the euro area as a whole, rather than individual participating member states such as Ireland, required external...

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

Brian Cowen: I am informed by the Revenue Commissioners that although an individual may be a qualifying individual and may have taken up a qualifying employment, the Revenue job assist allowance will not be available where the qualifying individual, or his or her employer, is benefiting or has benefited under an "employment scheme" in respect of that qualifying employment. An "employment scheme" is...

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

Brian Cowen: The 2% levy is a stamp duty that is charged on most non-life insurance premiums and is part of the normal stamp duty system. The exceptions are re-insurance, voluntary health insurance, marine, aviation and transit insurance and export credit insurance. The purpose of the non-life levy is to broaden the stamp duty base while maintaining low direct tax rates. It is a modest charge compared...

Written Answers — Public Service Pay: Public Service Pay (14 Feb 2006)

Brian Cowen: Following recommendations made by the Review Body on Higher Remuneration in the Public Sector, schemes of performance-related awards were introduced for the levels of deputy secretary and assistant secretary in the Civil Service, the deputy commissioner and assistant commissioner ranks in the Garda Síochána and the ranks of brigadier general and major general in the Defence Forces. The...

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

Brian Cowen: The European Commission has the right to initiate legislation in this area and has not proposed the introduction of such an amendment. The Government will consider all proposals brought forward by the European Commission and the Presidency to amend the draft regulation. The Government supports the introduction of the draft regulation to provide for the establishment of European groupings of...

Written Answers — Tax Collection: Tax Collection (14 Feb 2006)

Brian Cowen: I will outline the current position on time limits for claiming repayments of tax. In the Finance Bill 2003, the then Minister for Finance examined the question of the entitlement of taxpayers to repayments of tax and interest with a view to introducing, in so far as practicable, a uniform scheme which was fair and reasonable for taxpayers and which took into account the position of the...

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

Brian Cowen: A number of tax reliefs are available for the construction of certain health facilities, including capital allowances for private hospitals, convalescent homes, private nursing homes and residential units attached to nursing homes. Various conditions have to be met for the reliefs to apply. In general, there are no reliefs available for health centres but a health centre which is located in a...

Written Answers — Local Authority Funding: Local Authority Funding (9 Feb 2006)

Brian Cowen: The application of rates is a matter for each individual local authority in accordance with the statutory framework. However, the Valuation Act 2001 already contains provisions which, subject to certain conditions, address the issue raised by the Deputy. The relevant provisions may be found at section 16 of Schedule 4 to the Act. If a charitable organisation, as defined in the Act, occupies...

Written Answers — Tax Code: Tax Code (9 Feb 2006)

Brian Cowen: I assume that the question concerns the implications of unifying into one rate of mineral oil tax the present two-tier rate structure for diesel and converting the existing low rate regime into a repayment system. Such a system would not rely on colour or chemical marking of diesel fuel. Diesel is currently taxed at €368.05 per 1,000 litres in respect of auto use and at a lower rate of...

Written Answers — Tax Code: Tax Code (9 Feb 2006)

Brian Cowen: It is not clear from the Deputy's question whether the standing charge referred to is in respect of commercial or domestic refuse service. As regards a charge by a local authority for commercial refuse, I am informed by the Revenue Commissioners that such a charge would, if laid out for the purposes of the business, qualify as a business expenses in arriving at taxable business profits. As...

Written Answers — Tax Code: Tax Code (9 Feb 2006)

Brian Cowen: For the purpose of gift and inheritance tax, the relationship between the person who provided the gift or inheritance, who is the disponer, and the person who received the gift or inheritance, who is the beneficiary, determines the maximum tax-free threshold — known as the group threshold. Three group thresholds exist, which are indexed annually by reference to the consumer price index. The...

Written Answers — Decentralisation Programme: Decentralisation Programme (9 Feb 2006)

Brian Cowen: In its report to Government in November 2004 the decentralisation implementation group, DIG, identified 15 organisations and offices as early movers. This involved 21 projects, 20 locations, nearly 3,500 jobs and the transfer of eight headquarters. The report contained a schedule showing indicative construction start and completion dates for the procurement of office accommodation in the new...

Written Answers — Tax Code: Tax Code (9 Feb 2006)

Brian Cowen: Section 33 of Finance Act 1999 amended section 118 of the Taxes Consolidation Act 1997 to exempt from income tax the benefit-in-kind arising from the provision of an annual or monthly bus or train pass by an employer to an employee or director. The exemption applied in respect of a bus/train pass issued in respect of a scheduled licensed passenger transport service, that is, CIE — or any of...

Written Answers — Commuter Ticket Schemes: Commuter Ticket Schemes (9 Feb 2006)

Brian Cowen: I am informed by the Revenue Commissioners that the position on travel tickets is that where an employer provides an employee with an annual or monthly bus or train pass, the cost of such a pass is not taxable. In addition, where an employee foregoes salary, and such salary foregone is used by the employee to purchase an annual or monthly bus or train pass, then the salary foregone is not...

Written Answers — Civil Service Travel Scheme: Civil Service Travel Scheme (9 Feb 2006)

Brian Cowen: My Department operates the Civil Service travel pass scheme as outlined in the Department of Finance circular 50/2001. In order to participate in the scheme an employee must be employed on a permanent or probationary basis on the date of application. In addition employees employed under fixed-term contract are eligible to join the scheme. The scheme operates on a 12 month basis from 1 January...

Written Answers — EU Funding: EU Funding (8 Feb 2006)

Brian Cowen: The Commission has the right to initiate legislation in this area and has not proposed the introduction of such a stand-alone requirement in the structural fund regulations. The Commission's approach in the draft regulations ensures that activities supported by the Structural and Cohesion Funds comply with and reinforce Community legislation. While some member states have supported the...

Written Answers — Revenue Offices: Revenue Offices (8 Feb 2006)

Brian Cowen: I propose to take Questions Nos. 220 and 236 together. I have been advised by the Revenue Commissioners that they are aware of the delays occurring in certain Revenue public offices. While the number of personal callers increases at the start of every tax year due to the number of queries related to budget changes and the issue of new tax credit certificates, more than 2 million of which will...