Results 16,901-16,920 of 19,445 for speaker:Brian Cowen

Written Answers — Decentralisation Programme: Decentralisation Programme (6 Dec 2005)

Brian Cowen: When the Government's decentralisation programme was first announced, it was stated that the overall objective would be to ensure that property being acquired at a regional level is matched as closely as possible, both in time and in cost terms, by the disposal of property currently held in the Dublin region, whether held on lease or otherwise. In November 2004 the implementation group...

Written Answers — Tax Code: Tax Code (6 Dec 2005)

Brian Cowen: I assume the Deputy is seeking the estimated number of income earners projected to be in each category on the tax record in the event that there are no income tax changes in the forthcoming budget. I am informed by the Revenue Commissioners that the numbers are as follows: Numbers of Income Earners Pre-Budget 2006*. Exempt Marginal Relief Standard Rate Higher Rate Total 686,070...

Written Answers — Tax Code: Tax Code (6 Dec 2005)

Brian Cowen: I am advised by the Revenue Commissioners that a PAYE balancing statement or P.21 for the year 2004 will issue to the taxpayer in the coming days. There is no record of previous correspondence relating to this matter prior to the receipt of the request from the Deputy.

Written Answers — Decentralisation Programme: Decentralisation Programme (6 Dec 2005)

Brian Cowen: From the outset both the Government and I have made it clear that participation in the decentralisation programme is voluntary. Because of the nature of the programme it is not possible at this stage to estimate the number of civil and public servants who do not wish to leave Dublin, as individual circumstances are open to change and therefore figures can fluctuate. The picture will become...

Written Answers — Tax Code. : Tax Code. (6 Dec 2005)

Brian Cowen: There is no requirement to apply for tax relief for the development of private hospitals. Once the hospital has been completed and is in operation an investor can claim tax relief under the self-assessment system through the submission of the annual tax return. I announced in my Budget Statement in December 2004 that my Department and the Office of the Revenue Commissioners would undertake a...

Written Answers — Tax Code. : Tax Code. (6 Dec 2005)

Brian Cowen: As the Deputy is aware, I announced in my 2005 Budget Statement that my Department and the Office of the Revenue Commissioners are undertaking a detailed review of certain tax incentive schemes and tax exemptions in 2005. Two external consultancy firms have examined the area-based and various sectoral property tax incentive schemes. The review also involved the examination by my Department...

Written Answers — Tax Code. : Tax Code. (6 Dec 2005)

Brian Cowen: I announced in my Budget Statement in December 2004 that my Department and the Office of the Revenue Commissioners would undertake a detailed review of certain tax incentive schemes and tax exemptions in 2005. Certain schemes have been reviewed by two external consultancy firms. These were area-based tax incentive schemes, namely the urban, rural and town renewal as well as the...

Written Answers — Tax Code. : Tax Code. (6 Dec 2005)

Brian Cowen: As the Deputy will appreciate, it is not the practice to comment in the lead up to the annual budget and Finance Bill on the intention or otherwise to make changes in taxation.

Written Answers — Pension Provisions: Pension Provisions (6 Dec 2005)

Brian Cowen: I take it that the Deputy is referring to the tax rules which in general restrict the payment of benefits, including the tax free lump sum at any time before the individual's retirement from the employment in question. I refer the Deputy to the longstanding practice of Ministers for Finance not to comment on what may or may not be contained in upcoming budgets. I do not intend to depart from...

Written Answers — Pension Provisions: Pension Provisions (6 Dec 2005)

Brian Cowen: In 2001, the Commission on Public Service Pensions, which had been set up by the Government to examine all aspects of public service pensions, presented a comprehensive reform package in its final report. In September 2001, the Government accepted the thrust of the commission's report, and the period since then has been marked by the progressive implementation, in consultation with the public...

Written Answers — Tax Code: Tax Code (6 Dec 2005)

Brian Cowen: In 2004, revenue from indirect taxes, or excise and VAT, accounted for 44.12% of total tax revenue. In 2005, to end November, indirect taxes accounted for 44.79%.

Written Answers — Tax Code: Tax Code (6 Dec 2005)

Brian Cowen: I am advised by the Revenue Commissioners that on the basis of the information supplied it appears the specific capital gains tax exemptions in place for persons with disabilities is not applicable in the circumstances of the taxpayer in question. These exemptions relate mainly to gains arising on assets acquired from the investment of compensation payments, for example, personal injury...

Written Answers — Tax Code: Tax Code (1 Dec 2005)

Brian Cowen: I propose to take Questions Nos. 117 and 120 together. I am informed by the Revenue Commissioners that statistics are not available which would allow them to determine the numbers of workers moving out of employment status and becoming self-employed service providers. While overall numbers in both employment and self-employment continue to grow, Revenue has no hard data that might indicate...

Written Answers — Tax Code: Tax Code (1 Dec 2005)

Brian Cowen: The purchase of a site for the purposes of building a home may be liable to stamp duty at the rates applicable to non-residential property depending on the value of the site. VAT is charged on certain goods and services associated with building a house. There is no special tax relief for single parents in the stamp duty or VAT codes. However, certain income tax reliefs are available to assist...

Written Answers — Pension Provisions: Pension Provisions (1 Dec 2005)

Brian Cowen: I would refer the Deputy to the long-standing practice of Ministers for Finance not to comment on what may or may not be contained in upcoming budgets. I do not intend to depart from that approach.

Written Answers — Tax Collection: Tax Collection (1 Dec 2005)

Brian Cowen: I assume that the Deputy is referring to deposit accounts where the interest payable is subject to deposit interest retention tax, DIRT, under section 256 of the Taxes Consolidation Act 1997. DIRT is charged at the standard rate of income tax, 20%, on interest payable on the following types of deposit accounts: deposit accounts where interest is paid annually or at more frequent intervals;...

Written Answers — Tax Collection: Tax Collection (1 Dec 2005)

Brian Cowen: All SSIA accounts are subject to tax at 23% upon withdrawal, cessation or maturity. Where a withdrawal is made, the aggregate value of the assets withdrawn is taxable at 23%. An account that is ceased prior to maturity is liable to tax at 23% on the aggregate value of all the assets in the account at time of cessation. When an SSIA account matures — an SSIA account matures either on death...

Written Answers — Tax Code: Tax Code (1 Dec 2005)

Brian Cowen: I have been advised by the Revenue Commissioners that the issuing of a P45 is the responsibility of a person's employer on cessation of employment. As Revenue has been unable to contact either the employer or the person concerned in this case, a letter issued to the taxpayer on 29 November 2005 inviting her to contact a nominated officer in her tax district in order to resolve the matter.

Written Answers — Drug Seizures: Drug Seizures (30 Nov 2005)

Brian Cowen: I have been advised by the Revenue Commissioners that the Customs and Excise has increased the number of detector dog teams deployed from nine to 11 this year. As part of this expansion, a cash detection dog team has been deployed in recent weeks to fulfil the developing role of the Customs and Excise under the proceeds of crime legislation. The deployment of such resources is in keeping with...

Written Answers — Tax Code: Tax Code (30 Nov 2005)

Brian Cowen: I have been advised by the Revenue Commissioners that, in accordance with section 108(2) of the Capital Acquisitions Tax Consolidation Act 2003, when an Inland Revenue affidavit is delivered to the Revenue Commissioners and they are satisfied that the payment of inheritance tax in respect of such property may be deferred for the time being, they issue a certificate to this effect. This...