Results 16,541-16,560 of 19,445 for speaker:Brian Cowen

Written Answers — Tax Code: Tax Code (8 Feb 2006)

Brian Cowen: I have been advised by the Revenue Commissioners that a certificate of tax credits and standard rate cut-off point will issue to each taxpayer shortly, which will include all credits to which each is entitled.

Written Answers — Tax Code: Tax Code (8 Feb 2006)

Brian Cowen: I have been advised by the Revenue Commissioners that a letter issued to the taxpayer on 6 February 2006, requesting a completed tax return for 2005, together with forms P60 2005 for himself and his spouse. On receipt of the completed tax return, together with forms P60, this person's tax affairs for the year 2005 will be finalised and all relevant tax credits included.

Written Answers — National Lottery Funding: National Lottery Funding (8 Feb 2006)

Brian Cowen: The amount transferred from the national lottery fund account in the Central Bank of Ireland to the Exchequer was €172.684 million in 2001, €216.995 million in 2002, €204 million in 2003, €236.145 million in 2004 and €210.5 million in 2005. This funding was used to assist a wide range of projects in the areas of sport, youth activity, the arts, the Irish language, welfare, health...

Written Answers — Driving Tests: Driving Tests (8 Feb 2006)

Brian Cowen: The Deputy's question relates to matters within the remit of the Minister for Transport and neither he nor I share the simplistic view expressed by the Deputy that the current backlog of driving tests is mainly due to the non recruitment of Department of Transport personnel. I have been fully supportive of the measures taken by my colleague, the Minister for Transport, and outlined by him...

Written Answers — Tax Code: Tax Code (8 Feb 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. While one may be sympathetic in regard to individual cases, the stamp duty code does not provide exemptions based on an individual's particular individual circumstances and introducing such a provision would represent a significant departure from...

Written Answers — Tax Yield: Tax Yield (8 Feb 2006)

Brian Cowen: I am informed by the Revenue Commissioners that, as the application of the tax rates in a tax computation occurs before tax credits are applied, the credits are not apportioned between the tax charged at the different tax rates. It is not possible, therefore, to quantify reliably the amount of income tax directly attributable to the individual tax rates on a post tax credit basis. However, I...

Written Answers — Tax Yield: Tax Yield (8 Feb 2006)

Brian Cowen: I am informed by the Revenue Commissioners that the figures for the annual VAT yield, on a net receipts basis, by rate are only available for the years 2002 to 2004, inclusive, and are estimated in the following table: VAT Rate % 2002 2003 2004 â'¬ million â'¬ million â'¬ million Farmers flat 4.3 -116 -108 4.4 -104 Reduced 12.5...

Written Answers — Tax Code: Tax Code (8 Feb 2006)

Brian Cowen: I am informed by the Revenue Commissioners that the cost to the Exchequer of tax relief allowed for mortgage interest relief under the tax relief at source, TRS, system in each of the years 2002 to 2005 inclusive is: Tax Year Cost € million â'¬ million 2002 192.8 2003 220.7 2004 231.5 2005 279.0 The position is that section 244 of the Taxes...

Written Answers — Tax Code: Tax Code (8 Feb 2006)

Brian Cowen: I am informed by the Revenue Commissioners that the cost to the Exchequer of tax relief allowed for medical insurance premia in the tax relief at source, TRS, system in each of the years 2002 to 2005 inclusive is: Tax Year Cost â'¬ million 2002 161.7 2003 190.6 2004 218.2 2005 229.6

Written Answers — Tax Code: Tax Code (8 Feb 2006)

Brian Cowen: The Finance Act 2001 introduced income tax relief for trade union subscriptions paid to specified trade unions for 2001 and subsequent years. The relief was introduced in recognition of the role played by the trade union movement in Irish society. As the Deputy will be aware, I announced in Budget Statement 2006 that the standard rated tax allowance in respect of subscriptions paid by members...

Written Answers — Tax Code: Tax Code (8 Feb 2006)

Brian Cowen: I am informed by the Revenue Commissioners that the most recent year for which complete information on tax relief is available in respect of local authority service charges is for the income tax year 2002. In that year an estimated number of 124,900 claimants availed of the tax relief for the service charges at an estimated cost to the Exchequer of €5.2 million. Relief for service charges...

Written Answers — Tax Code: Tax Code (8 Feb 2006)

Brian Cowen: I have been advised by the Revenue Commissioners that, under section 469 of the Taxes Consolidation Act 1997, tax relief is allowable on medical expenses incurred outside the State from a practitioner who is entitled to practice medicine under the laws of the country in which the care was provided. The Revenue Commissioners will issue a health expenses relief claim form Med 1 to the taxpayer...

Written Answers — Tax Code: Tax Code (8 Feb 2006)

Brian Cowen: I am informed by the Revenue Commissioners that section 195 of the Taxes Consolidation Act 1997 exempts from income tax certain earnings of writers, composers and artists. Specifically, the exemption applies to the profits from the writing, composition or execution of an artistic work that has been determined by the Revenue Commissioners to be original and creative and as having cultural or...

Written Answers — Tax Clearance Certificates: Tax Clearance Certificates (8 Feb 2006)

Brian Cowen: I have been advised by the Revenue Commissioners that a certificate of tax credits and standard rate cut-off point will issue to this person's employer shortly. The Revenue Commissioners have been in contact with her employer to advise of her correct tax credits and standard rate band entitlements. Any tax that was over-deducted as a result of her being taxed on the emergency basis will be...

Finance Bill 2006: Second Stage (Resumed). (8 Feb 2006)

Brian Cowen: I thank the Acting Chairman. I am obliged to him. Regarding pensions, Deputy Bruton has no doubts about the answers. However, does he not want us to study and analyse these issues also? The national pensions review produced by the Pensions Board provides a good base for the consideration which the Government is giving to the overall pensions situation. However, that consideration is a work in...

Finance Bill 2006: Referral to Select Committee. (8 Feb 2006)

Brian Cowen: I move: That the Bill be referred to the Select Committee on Finance and the Public Service, in accordance with Standing Order 120(1) and paragraph 1(a)(i) of the Orders of Reference of that committee.

Finance Bill 2006: Second Stage (Resumed). (8 Feb 2006)

Brian Cowen: Midlands solidarity.

Finance Bill 2006: Second Stage (Resumed). (8 Feb 2006)

Brian Cowen: I thank the House for the many interesting contributions to the debate on the Finance Bill 2006. I look forward to a constructive and informed discussion on Committee Stage on the many matters raised. Much of the debate on the Finance Bill has focused on the question of tax reliefs. Unfortunately, there is no shortage of misinformed comment on this issue. First, let us be clear about who...

Written Answers — Tax Code: Tax Code (7 Feb 2006)

Brian Cowen: I presume the Deputy's question refers primarily to the new large-scale biofuels scheme announced in the budget and provided for in the recently published Finance Bill. Further details on how this scheme will operate will be produced by the Department of Communications, Marine and Natural Resources in the coming months, once the necessary EU State aid approval has been obtained. However, it...

Written Answers — Oireachtas Members' Remuneration: Oireachtas Members' Remuneration (7 Feb 2006)

Brian Cowen: The following table lists the pay rates in place at the time of the general election on 17 May 2002 and the revised scales since then for the Taoiseach, Tánaiste, Ministers, Ministers of State, Deputies and Senators. The table also lists all subsequent pay increases — general, review body on higher remuneration in the public sector and Benchmarking. Report No. 38 of the review body on...