Results 16,561-16,580 of 19,445 for speaker:Brian Cowen
- Written Answers — Tax Certificates: Tax Certificates (7 Feb 2006)
Brian Cowen: I have been advised by the Revenue Commissioners that a PAYE balancing statement â form P21 â for the year 2005 issued to the taxpayer on 31 January 2006.
- Written Answers — Tax Code: Tax Code (7 Feb 2006)
Brian Cowen: Section 34 of the Finance Act 2005 introduced a number of changes to the capital allowance regime for hotels, guesthouses, holiday hostels and holiday camps. Guesthouses and holiday hostels were specifically brought into the capital allowances regime for the first time. Also, the entitlement to the capital allowances was provided for the first time on the basis of buildings being registered...
- Written Answers — Tax Certificates. : Tax Certificates. (7 Feb 2006)
Brian Cowen: I am advised by the Revenue Commissioners that a certificate of tax credits and standard rate cut-off point for 2006 was issued on 31 January 2006 to the person whose details were supplied.
- Written Answers — Tax Code: Tax Code (7 Feb 2006)
Brian Cowen: I propose to answer Questions Nos. 278 and 279 together. I am informed by the Revenue Commissioners that where Revenue are satisfied that one spouse is resident in the State and the other spouse is not so resident and the non-resident spouse has no income, then the resident spouse may be granted the full tax credits and tax rate bands applicable to married couples under joint assessment. I am...
- Written Answers — Tax Code: Tax Code (7 Feb 2006)
Brian Cowen: As the Deputy will be aware, taxpayer confidentiality requires that a Minister for Finance does not answer a parliamentary question about the tax affairs of an individual or company, other than when the Deputy is asking the question on behalf of the individual or company. In this instance, it is not clear that this is the case and in the circumstances, I regret I cannot comment on the tax...
- Written Answers — Tax Collection: Tax Collection (7 Feb 2006)
Brian Cowen: I have been advised by the Revenue Commissioners that the matter is still under investigation and as there is non-co-operation by the former employer, the date of completion is not known at this time. Revenue is aware that the continued difficulties being encountered with the former employer are resulting in a delay in the issue of form P21, which is necessary to finalise the third level...
- Written Answers — Tax Code: Tax Code (7 Feb 2006)
Brian Cowen: Capital gains tax, CGT, is a tax on a capital gain arising on the disposal of assets. A 20% rate of CGT applies on the gains arising on the disposal of assets, including land which is the subject of a compulsory purchase order, CPO. This is the lowest rate of CGT in recent history. In budget 1998, the rate was halved from 40% to 20%. Where compensation is received for land that is...
- Written Answers — Legislative Programme: Legislative Programme (7 Feb 2006)
Brian Cowen: The concept of ethical investment does not form part of the current legal framework governing investment activities. Ethical investment differs from conventional investment in that investment decisions are determined, at least partly, by non-financial criteria underpinned by personal beliefs or opinions. The ethical policy underlying a particular investment may be set out in a number of...
- Finance Bill 2006: Second Stage. (7 Feb 2006)
Brian Cowen: That is in respect of SSIAs on account maturity. The wider general pension provision is still under consideration by Government.
- Finance Bill 2006: Second Stage. (7 Feb 2006)
Brian Cowen: No.
- Finance Bill 2006: Second Stage. (7 Feb 2006)
Brian Cowen: Those issues can be worked out in the consultation process with the financial institutions. The report also made the point that thresholds could encourage the splitting of accounts. We must be mindful of that. The details will be worked out.
- Finance Bill 2006: Second Stage. (7 Feb 2006)
Brian Cowen: Keep an eye on the Social Welfare Bill; it is under consideration.
- Finance Bill 2006: Second Stage. (7 Feb 2006)
Brian Cowen: It is a function of the resources provided.
- Finance Bill 2006: Second Stage. (7 Feb 2006)
Brian Cowen: It was Albert Reynolds actually.
- Finance Bill 2006: Second Stage. (7 Feb 2006)
Brian Cowen: That was the recommendation of the consultants.
- Finance Bill 2006: Order for Second Stage. (7 Feb 2006)
Brian Cowen: I move: "That Second Stage be taken now."
- Finance Bill 2006: Second Stage. (7 Feb 2006)
Brian Cowen: I move: "That the Bill be now read a Second Time." I am pleased to introduce my second Finance Bill at a time when our country is doing well, both economically and socially. The radical restructuring of the tax system which has taken place since 1997 has contributed considerably to the progress we have made. However, even a successful system requires that the relevant policies be adapted to...
- Written Answers — Decentralisation Programme: Decentralisation Programme (2 Feb 2006)
Brian Cowen: The decentralisation programme for Carrickmacross remains unchanged and shall proceed as scheduled. The position in relation to the acquisition of suitable property in Carrickmacross is as outlined in my reply of 9 November 2005. The OPW is still in negotiations regarding a suitable site. To date there have been 95 applications to move to Carrickmacross.
- Written Answers — Decentralisation Programme: Decentralisation Programme (2 Feb 2006)
Brian Cowen: The decentralisation programme for Monaghan town remains unchanged and shall proceed as scheduled. The process of sourcing a suitable property solution in Monaghan is continuing. To date, there have been 38 applications to move to Monaghan town.
- Written Answers — National Pensions Reserve Fund: National Pensions Reserve Fund (2 Feb 2006)
Brian Cowen: Preliminary 2005 performance figures for the national pensions reserve fund were published in the end-year press release issued by the National Treasury Management Agency, which is the manager of the fund, on 30 December 2005. The press release reported that the fund earned a return of â¬2,291 million or 19.2% in 2005, reflecting its heavy concentration in equities and the sustained growth...