Results 16,921-16,940 of 19,445 for speaker:Brian Cowen

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

Brian Cowen: While no specific measures have been introduced to date in connection with re-balancing the vehicle registration tax and motor tax in order to favour the purchase of more fuel-efficient vehicles, I should point out that in last year's budget, I announced an extension of vehicle registration tax relief for hybrid vehicles, which are highly fuel efficient. With regard to future policies in this...

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

Brian Cowen: The climate change strategy states that from 2002 onwards taxes will begin to take into account the amounts of greenhouse gases produced in any activity. It is the Government's policy to take greenhouse gas emission into account when formulating or developing tax policy in any particular area. In September 2004, the Government decided not to introduce a specific carbon tax, following a...

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

Brian Cowen: There have been no specific tax measures introduced in respect of cars with air-conditioning using HFCs and products or processes emitting HFCs. With regard to future policies in this area, it would not be appropriate to comment at this time.

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

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

Written Answers — Tax Code: Tax Code (29 Nov 2005)

Brian Cowen: All the existing tax incentive schemes that provide relief for residential units contain provisions that qualifying units must comply with the same housing standards that apply generally to new residential units in the State. These standards are determined by the Minister for the Environment, Heritage and Local Government for the purposes of sections 4 and 5 of the Housing (Miscellaneous...

Written Answers — Tax Yield: Tax Yield (29 Nov 2005)

Brian Cowen: I am informed by the Revenue Commissioners that the revenue generated from mineral oil tax on petrol and diesel and vehicle registration tax for each of the past five years, 2000-04 inclusive is set out in the following table. 2000 2001 2002 2003 2004 â'¬ million â'¬ million â'¬ million â'¬ million â'¬ million ...

Written Answers — Tax Code: Tax Code (29 Nov 2005)

Brian Cowen: Tax relief is not available in respect of adoption process expenses incurred by adoptive parents concerning either Irish children or children from abroad. I would 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 that approach.

Written Answers — Tax Code: Tax Code (29 Nov 2005)

Brian Cowen: I have been advised by the Revenue Commissioners that a letter issued to the taxpayer on 22 November 2005, outlining the various methods by which he may make application for tax relief for service charges and attaching a copy of the information available on the website. Claims for claiming back credits in respect of service changes may be lodged through any one of the following channels: by...

Written Answers — Tax Code: Tax Code (29 Nov 2005)

Brian Cowen: The position is that, as a general rule, the tax credits available to parents are not related to family size. Accordingly, a claimant who qualifies for the one-parent family tax credit, which is in addition to the basic personal tax credit, is entitled to only one such credit for any year of assessment irrespective of the number of qualifying children resident with her or him in that year....

Written Answers — Special Savings Incentive Scheme: Special Savings Incentive Scheme (29 Nov 2005)

Brian Cowen: The SSIA scheme opened on 1 May 2001 and entry to it closed on 30 April 2002. The accounts are due to mature between May 2006 and April 2007 at the end of the five year period. A total of 1.17 million accounts were opened during the period outlined. The specific goal of the SSIA scheme was to encourage people to save over a period of at least five years. Its effect has been to stimulate such...

Written Answers — Tax Code: Tax Code (29 Nov 2005)

Brian Cowen: The climate change strategy says that from 2002 onwards taxes will begin to take into account the amounts of greenhouse gases produced in any activity. It is indeed Government policy to take greenhouse gas emission into account when formulating or developing tax policy in any particular area. In September 2004, the Government decided not to introduce a specific carbon tax, following a...

Written Answers — Decentralisation Programme: Decentralisation Programme (29 Nov 2005)

Brian Cowen: For the Department of Finance, the position is as follows: Department of Finance. Tullamore — 131 posts Kildare — 33 posts Number of persons within the decentralising Business Unit who have opted to move with their unit 10 3 Number of Dublin based staff elsewhere in the Department who have opted to move 9 1 Total number assigned to date in 2005 66...

Written Answers — Tax Code: Tax Code (29 Nov 2005)

Brian Cowen: An exemption from capital gains tax on the disposal of, or an interest in, an individual's principal private residence has been in place since the introduction of capital gains tax in 1975. The exemption applies to all individuals, including those who have been cohabiting. In general a gain on the disposal by an individual of, or an interest in, his or her principal private residence is...

Written Answers — Tax Code: Tax Code (29 Nov 2005)

Brian Cowen: I have been informed by the Revenue Commissioners that there is no such credit as a separated person's tax credit of €3,000 as suggested in the information supplied by the Deputy. As the taxpayer is the assessable spouse, she is entitled to the basic personal tax credit for a married person for the year of separation, €3,160 in 2005, and is assessable on her spouse's income until the date...

Written Answers — Tax Code: Tax Code (29 Nov 2005)

Brian Cowen: I have been advised by the Revenue Commissioners that the person referred to by the Deputy is receiving tax relief at source, TRS, on mortgage interest incurred. If the person wishes to clarify any aspect of the relief being received, he may contact the Collector General's office in Revenue on 1890 46 36 26.

Written Answers — Capital Expenditure: Capital Expenditure (29 Nov 2005)

Brian Cowen: I take it that the Deputy's question relates to major capital projects which must be the subject of a detailed cost benefit analysis in accordance with the guidelines for appraisal and management of capital expenditure proposals in the public sector. As the Deputy will appreciate, given its functions, my Department is not engaged in major capital projects. Its capital expenditure in 2004 was...

Written Answers — Capital Expenditure: Capital Expenditure (29 Nov 2005)

Brian Cowen: My Department's capital allocation in 2005 is €11.108 million and most of the moneys allocated are for use by other bodies. My Department is not engaged in managing major capital projects and the issue of reviewing contracts in excess of €30 million does not therefore arise. I should add that although the Office of Public Works is not funded directly or indirectly by my Department's Vote,...

Written Answers — Departmental Expenditure: Departmental Expenditure (29 Nov 2005)

Brian Cowen: Based on information supplied by Departments, I am setting out as follows details of 54 expenditure reviews completed or under way in 2005 under the existing round of expenditure reviews. The indicative estimate of the expenditure covered by the reviews is over €3.8 billion. Some 12 of the reviews have been completed, 14 have been quality assessed and are close to completion, seven are at...

Written Answers — Departmental Expenditure: Departmental Expenditure (29 Nov 2005)

Brian Cowen: As I indicated in my reply to Parliamentary Question No. 354 of 22 November last, I will be bringing proposals to Government shortly for approval of topics for review in 2006-08. My Department is currently in consultations with other Departments in this regard and I am not therefore in a position to give details of reviews planned for 2006-08.

Written Answers — Tax Code: Tax Code (29 Nov 2005)

Brian Cowen: I am advised by the Revenue Commissioners that earlier this year they became aware that VAT was being applied inconsistently in the private waste management sector. Indeed, compliant members of the trade wanted the Revenue Commissioners to ensure consistency of treatment across the industry. There was a lack of clarity on the part of some private operators about the application of VAT to...