Results 16,681-16,700 of 19,445 for speaker:Brian Cowen

Written Answers — Departmental Agencies: Departmental Agencies (14 Dec 2005)

Brian Cowen: Apart from questions relating to grants and grant-in-aid payments, I have no responsibility for answering parliamentary questions in respect of the Institute for Public Administration and the Economic and Social Research Institute, both of which receive funds from my Department's Vote. There are a number of bodies, such as the Central Bank and Financial Services Authority of Ireland, the...

Written Answers — Tax Code: Tax Code (14 Dec 2005)

Brian Cowen: I am informed by the Revenue Commissioners that there are no specific tax reliefs directed at widows or widowers under the age of 66 years on a non-contributory pension returning to work. However, the following tax credits and bands are available to widowed persons. The values in brackets are those which will apply for 2006 and subsequent years. In the year of bereavement a widowed person may...

Written Answers — Proposed Legislation: Proposed Legislation (14 Dec 2005)

Brian Cowen: Neither I nor the relevant officials in my Department are aware of any such representations.

Written Answers — Tax Code: Tax Code (14 Dec 2005)

Brian Cowen: I am advised by the Revenue Commissioners that Our Lady's Children's Hospital, Crumlin — formerly known as Our Lady's Hospital for Sick Children, Crumlin — holds charitable tax exemption under charity reference number CHY 16735. A full list of bodies which hold charitable tax exemption is available on the Revenue website at www.revenue.ie under publications-lists of bodies and organisations.

Written Answers — Departmental Expenditure: Departmental Expenditure (14 Dec 2005)

Brian Cowen: The allocation for secret service — Vote 12 — for the years in question is set out in a table. It is not the practice to divulge information or explanations relating to expenditure on this Vote. Year Allocation €000's Outturn €000's 1996 660 386 1997 952 499 1998 946 396 1999 933 362 2000 933 385 2001 933 390 2002 900 362 2003...

Written Answers — Tax Code: Tax Code (14 Dec 2005)

Brian Cowen: I am advised by the Revenue Commissioners that it is not possible on the basis of the information supplied by the Deputy to confirm whether the taxpayer in question will be entitled to relief — known as retirement relief — from capital gains tax on the disposal of his entire landholding. Land leased in compliance with the terms of the EU schemes of early retirement from farming is a...

Written Answers — Public-Private Partnerships: Public-Private Partnerships (13 Dec 2005)

Brian Cowen: On the basis of the information available to me, the following is the position in regard to privately financed PPP projects being procured under the multi-annual capital envelope investment framework and by the NRA in the roads area. For the years in question, I am informed that the estimated level of capital construction investment in privately financed PPP projects, to be paid for by means...

Written Answers — Tax Code: Tax Code (13 Dec 2005)

Brian Cowen: Capital allowances are available in respect of capital expenditure incurred on the construction of certain qualifying private hospitals. Currently, the expenditure can be written off over seven years at the rate of 15% per annum over the first six years and 10% in year seven. Capital allowances for private hospitals is one of the many reliefs which underwent a detailed review by my Department...

Written Answers — Duty Free Sales: Duty Free Sales (13 Dec 2005)

Brian Cowen: The duty free allowances for purchases for personal consumption of goods by persons entering the State from outside the European Union are set down in EU legislation, Council Directive 69/169/EEC. Therefore, the same passenger allowances apply across all EU member states. These thresholds were last increased in March 1994. For alcohol, tobacco and perfume the allowances are set at certain...

Written Answers — Tax Code: Tax Code (13 Dec 2005)

Brian Cowen: Since the introduction of capital gains tax in 1975, capital gains have been treated differently from income in the tax code. It should be stressed that, in many cases, capital gains arise infrequently, as the asset is normally held by the owner for several years prior to the transfer. If taxed like income, it would mean taxing a large part of the once-off capital gain in many cases at the...

Written Answers — Benchmarking Awards: Benchmarking Awards (13 Dec 2005)

Brian Cowen: I propose to take Questions Nos. 59 and 216 together. The second public service pay agreement under Sustaining Progress provides that the public service benchmarking body will commence the next benchmarking review in the second half of 2005 to report in the second half of 2007. The Department of Finance and other public service employers have been in discussion with the public services...

Written Answers — Special Savings Incentive Scheme: Special Savings Incentive Scheme (13 Dec 2005)

Brian Cowen: Domestic demand, including personal consumption, has been the main driver of economic growth in 2005. In preparing the budget 2006 forecasts, my Department assumed that personal consumption will continue to be a major driver of growth over the forecast period 2006-08, supported by strong earnings and employment growth and overall low interest rates. The maturing of the SSIA accounts is...

Written Answers — Tax Code: Tax Code (13 Dec 2005)

Brian Cowen: I am advised by the Revenue Commissioners that the information requested by the Deputy is as follows. It is estimated that 666,400 income earners, representing 32.8% of all income earners, will pay tax at the higher rate in 2005 while 624,000 income earners, representing 30.75% of income earners, will pay at the standard rate. After budget 2006 it is estimated that in the 2006 tax year,...

Written Answers — Personal Debt: Personal Debt (13 Dec 2005)

Brian Cowen: The role of Government regarding credit growth and associated indebtedness has a number of distinct dimensions. First, it is important to note that, as far as overall economic and financial stability is concerned, the relevant measure of credit encompasses both public and private sector credit and debt levels. The Minister for Finance has a key role in this regard in ensuring prudent...

Written Answers — Tax Code: Tax Code (13 Dec 2005)

Brian Cowen: All owner occupiers are generally exempt from stamp duty on new houses where the property is 125 sq. m. or less. The 2005 budget introduced a stamp duty relieving measure for first time house purchasers who are owner occupiers of second-hand houses by increasing the stamp duty exemption threshold for such purchasers from €190,500 to €317,500 and by having reduced rates for house values up...

Written Answers — Tax Code: Tax Code (13 Dec 2005)

Brian Cowen: As I stated in my reply to Question No. 53 today, I have received no such representations. Furthermore Ireland cannot be regarded as a tax haven. We have a comprehensive taxation system covering income, capital and indirect taxes. In addition, Ireland has 44 tax treaties in place, a system of full exchange of information and proper regulation of activities to the highest standards. I...

Written Answers — Tax Code: Tax Code (13 Dec 2005)

Brian Cowen: I propose to take Questions Nos. 65 and 227 together. The issue of allowing businesses to deduct VAT on conference related business expenses has been raised on a number of occasions in recent years. The Government's tourism action plan implementation group has recommended a change in the VAT rules to allow for the deductibility of VAT incurred by businesses on conference related expenditure,...

Written Answers — Public Service Staff: Public Service Staff (13 Dec 2005)

Brian Cowen: The target of reducing public service employment was announced in December 2002. To take an overview, the policy has succeeded in cutting back radically on the rapid rise in public service employment in the period 1997 to 2002. From 1997 to 2001 there had been an increase of almost 43,000, or 19%, in the number of public service employees. Since the introduction of the policy in December...

Written Answers — Decentralisation Programme: Decentralisation Programme (13 Dec 2005)

Brian Cowen: I have no plans to change the scale or scope of the decentralisation programme. In line with the timeframes set out by the decentralisation implementation group in its June report, I expect that up to 1,000 people will have decentralised to 11 locations by end 2006 or early 2007. The Government is very pleased with the numbers of people who have applied to the central applications facility,...

Written Answers — Tax Code: Tax Code (13 Dec 2005)

Brian Cowen: The Revenue Commissioners' study, "Effective tax rates of the top 400 earners: Report for the tax year 2001", was published by my Department in March of this year. I am informed by the Revenue Commissioners that a study of the effective tax rates of the top 400 earners in 2002 is being prepared. This will be published by my Department in the normal course. Further analysis of the effect of...