Results 17,001-17,020 of 19,445 for speaker:Brian Cowen

Written Answers — Tax Code: Tax Code (17 Nov 2005)

Brian Cowen: 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 — Tax Code: Tax Code (17 Nov 2005)

Brian Cowen: It has been the practice of successive Ministers for Finance not to comment on tax changes in the run-up to the annual budget and I do not propose to depart from that approach.

Written Answers — Tax Code: Tax Code (17 Nov 2005)

Brian Cowen: The position is that the calculation of the farmers' flat rate is governed by EU VAT law and is based on the relevant macroeconomic data for the farming sector for the preceding three years. The purpose of the flat rate addition is to compensate unregistered farmers on an overall basis for VAT which they incur on their business inputs. The flat rate addition is not there to provide any form...

Written Answers — Tax Relief: Tax Relief (17 Nov 2005)

Brian Cowen: I am informed by the Revenue Commissioners that the most recent year for which complete relevant information is available on relief for trade union subscriptions relates to the income tax year 2002, in respect of which some 229,600 claims for tax relief were allowed at an estimated cost to the Exchequer of approximately €11 million. It is not possible to estimate the additional cost of...

Written Answers — Tax Relief: Tax Relief (17 Nov 2005)

Brian Cowen: I am informed by the Revenue Commissioners that the most recent year for which complete information on tax relief is available on 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, on the basis of allowable claims in...

Written Answers — Tax Relief: Tax Relief (17 Nov 2005)

Brian Cowen: I am informed by the Revenue Commissioners that the latest relevant information available is based on income tax returns filed for the short income tax year ending 31 December 2001 and the year ending 31 December 2002. It is set out in the following table. Year Estimated cost of tax relief for medical expenses Number of claimants Proportion of taxpayers who received relief at the...

Written Answers — Capital Expenditure: Capital Expenditure (17 Nov 2005)

Brian Cowen: Given its functions, the Department of Finance is not engaged in major capital projects. Its capital expenditure in 2004 was €13.283 million and its capital allocation in 2005 is €11.108 million, and in both years most of the moneys were allocated for use by other bodies. Although the Office of Public Works is not funded directly or indirectly by the Department, in view of the subject of...

Written Answers — Budget Submissions: Budget Submissions (17 Nov 2005)

Brian Cowen: I have received a submission from the Teachers' Union of Ireland requesting that extra funding be provided for implementing the McIver report. I will consider this submission, as I will consider the many other submissions I receive, in the context of the forthcoming budget. I will present the 2006 budget to the Dáil on 7 December 2005. As is normal, I will not comment on the contents of the...

Written Answers — Tax Yield: Tax Yield (17 Nov 2005)

Brian Cowen: I am informed by the Revenue Commissioners that the relevant information available is the amount of tax revenues collected as VAT, mineral oil tax, excise and VRT in respect of motor vehicles. As regards VAT, all figures are estimates, as the information to be furnished on VAT returns does not require the yield from particular sectors of trade to be identified. I attach schedules giving the...

Written Answers — Freedom of Information: Freedom of Information (17 Nov 2005)

Brian Cowen: My attention has not been drawn to the practice referred to by the Deputy and I have no evidence that such a practice exists. Guidelines issued by my Department in relation to FOI fees make it clear that there should be no charge for appeals of the type described by the Deputy. Section 41 of the Freedom of Information, FOI, Acts 1997 and 2003 provides that a decision to refuse a request for...

Written Answers — Tax Code: Tax Code (16 Nov 2005)

Brian Cowen: I am not sure whether the Deputy is referring to a specific case but in reply to his questions I am advised by the Revenue Commissioners that in accordance with section 135 of the Finance Act 1992, a State resident is not entitled to drive foreign registered category A vehicles in the State without the permission of the Revenue Commissioners. Standard passenger cars come within the definition...

Written Answers — Tax Code: Tax Code (16 Nov 2005)

Brian Cowen: I am advised by the Revenue Commissioners that the question of whether an individual, including share fishermen and crewmen of fishing vessels, is either employed or self employed is, not alone for tax purposes but for many other purposes, a question of general law and determined having regard to the facts and circumstances of each case. In brief, the courts have found that all the possible...

Written Answers — Tax Code: Tax Code (16 Nov 2005)

Brian Cowen: A 2.5% reduction in VRT rates, as proposed by SIMI, would cost approximately €164 million in 2006. I have no comment on the SIMI contention. However, as has been said to SIMI before, if one believes that cutting the price of cars will generate proportionately more additional revenue, then there would seem to be no reason car dealers should not do so themselves to increase their sales...

Written Answers — Tax Yield: Tax Yield (16 Nov 2005)

Brian Cowen: I am informed by the Revenue Commissioners that the amount of revenue that would be raised from a 50c increase on a packet of 20 cigarettes, based on the volume of clearances in 2004, is €107.2 million.

Written Answers — Tax Code: Tax Code (16 Nov 2005)

Brian Cowen: I understand that the Deputy is seeking this information in respect of all taxation cases referred to the Ombudsman since the date on which the Ombudsman Act 1980 came into operation. The conduct of the necessary search and retrieval of the relevant records will require a number of weeks. I will arrange to have the information forwarded to the Deputy as soon as it becomes available.

Written Answers — Fiscal Policy: Fiscal Policy (16 Nov 2005)

Brian Cowen: I will present budget 2006 to the Dáil on 7 December 2005. As is normal, I will not comment on the contents of the budget in advance of that date.

Written Answers — Tax Code: Tax Code (16 Nov 2005)

Brian Cowen: In budget 2005, I announced that my Department and the Office of the Revenue Commissioners would be undertaking a detailed review of certain tax incentive schemes and tax exemptions in 2005. Two external consultancy firms have been examining the area-based and sectoral property tax incentive schemes. The review also involves the examination by my Department and the Revenue Commissioners of...

Written Answers — Tax Code: Tax Code (16 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 upcoming budgets. I do not intend to depart from that approach.

Written Answers — Tax Code: Tax Code (16 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 upcoming budgets. I do not intend to depart from that approach.

Written Answers — Public Service Contracts: Public Service Contracts (16 Nov 2005)

Brian Cowen: As the Deputy will be aware, the Government decided in May 2004 to reform construction procurement so that greater cost certainty, better value for money and more cost effective delivery of capital works projects can be achieved. My Department, with the assistance of the Government contracts committee for construction, GCCC, specialist legal drafters and external technical expertise, has...