Results 17,021-17,040 of 19,445 for speaker:Brian Cowen

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

Brian Cowen: The tax exemption for artists is under review in the context of the budget. 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. I am informed by the Revenue Commissioners that the latest relevant and sufficiently complete information available from tax...

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

Brian Cowen: The Revenue Commissioners' role in relation to charities is the determination of entitlement to tax exemption on funds applied for charitable purposes. In that context, Revenue has informed me that detailed procedures are in place towards ensuring that the initial application by each body meets the criteria for charitable exemption. Full details on the application process are set out in...

Written Answers — Disabled Drivers: Disabled Drivers (16 Nov 2005)

Brian Cowen: I have no direct responsibility for the day to day operation of the medical board of appeal for the disabled drivers and disabled passengers tax concessions scheme. Queries about individual cases may be addressed to the secretary of the disabled drivers medical board of appeal, c/o National Rehabilitation Hospital, Dún Laoghaire, County Dublin, or by telephone at 01 2355279.

Written Answers — Disabled Drivers: Disabled Drivers (16 Nov 2005)

Brian Cowen: I have no direct responsibility for the day to day operation of the medical board of appeal for the disabled drivers and disabled passengers tax concessions scheme. Queries about individual cases may be addressed to the secretary of the disabled drivers medical board of appeal, c/o National Rehabilitation Hospital, Dún Laoghaire, County Dublin, or by telephone at 01 2355279.

Written Answers — Pension Provisions: Pension Provisions (16 Nov 2005)

Brian Cowen: The Minister for Finance has statutory responsibility for Civil Service pensions only. The statutory responsibility for other public service and public sector pension schemes rests with the relevant Ministers. The normal usage is that the term "public service" does not include commercial State companies while the term "public sector" does include them. In general, public service pension...

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

Brian Cowen: Prior to 1 January 1991, the supply of live greyhounds and live horses was exempt from VAT by way of a derogation from the terms of the sixth VAT directive. The adoption of the 18th VAT directive meant that certain derogations which were allowed for under the terms of the sixth VAT directive had to be abolished with effect from 1 January 1991. Two such derogations related to Ireland's...

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

Brian Cowen: The categories of sportspersons which can avail of this tax relief are listed in Schedule 23A of the Taxes Consolidation Act 1997, which provided higher contribution limits for retirement annuity purposes. These categories are an athlete, badminton player, boxer, cyclist, footballer, golfer, jockey, motor racing driver, rugby player, squash player, swimmer and tennis player. I am informed by...

Written Answers — Tax Code: Tax Code (15 Nov 2005)

Brian Cowen: The VAT treatment of goods and services is governed by EU law with which Irish VAT law must comply. While we can retain the zero rating provisions which were in existence on 1 January 1991, we cannot introduce new ones. Therefore, it is not possible to apply a zero rate to the supply of alternative energy systems. In addition, while a reduced rate can be applied to certain goods and services,...

Written Answers — Alternative Energy Projects: Alternative Energy Projects (15 Nov 2005)

Brian Cowen: The business expansion scheme covers qualifying renewable energy projects. If the Deputy has a project in mind, he should contact the business incentives section in the Office of the Revenue Commissioners. That section administers the scheme on a day-to-day basis and will be able to advise on whether the project qualifies.

Written Answers — Garda Stations: Garda Stations (15 Nov 2005)

Brian Cowen: The Commissioners of Public Works are reviewing the acquisition of a site identified for a new divisional headquarters Garda station at Wexford.

Written Answers — EU Directives: EU Directives (15 Nov 2005)

Brian Cowen: European Council business within the remit of my Department is carried out mainly through the Council of Economics and Finance Ministers, ECOFIN, at which proposals relating to a wide range of economic issues are debated and agreed. The normal practice is that before being tabled for discussion at ECOFIN, issues are extensively considered and negotiated at Council working groups of member...

Written Answers — EU Directives: EU Directives (15 Nov 2005)

Brian Cowen: I propose to take Questions Nos. 270 and 271 together. My Department has not in the past sought or achieved exemptions from EU directives or regulations nor is it seeking any.

Written Answers — Tax Code: Tax Code (15 Nov 2005)

Brian Cowen: I am informed by the Revenue Commissioners that section 473A of the Taxes Consolidation Act 1997 provides tax relief, at the standard rate of tax, for tuition fees paid in respect of approved courses at approved colleges of higher education including certain approved undergraduate and postgraduate courses in EU member states and postgraduate courses in non-EU countries. Tax relief is not...

Written Answers — Budget Submissions: Budget Submissions (15 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 — Ministerial Travel: Ministerial Travel (15 Nov 2005)

Brian Cowen: I have not travelled by mainline train, commuter train or Luas for the purpose of official business since assuming office as Minister for Finance. These modes of transport have been used for private purposes.

Written Answers — National Spatial Strategy: National Spatial Strategy (15 Nov 2005)

Brian Cowen: My Department does not directly fund projects or programmes of significance related to the implementation of the national spatial strategy. However, the achievement of balanced and sustainable regional development, a central objective of the NSS, is nonetheless a priority for my Department and my Department is represented on the interdepartmental committee on implementation of the national...

Written Answers — Departmental Staff: Departmental Staff (15 Nov 2005)

Brian Cowen: Having regard to the passage of time since the setting of the 3% target and the issue of the code of practice for the employment of people with disabilities in 1994, my Department commissioned independent research in relation to the operation of the 3% employment target within the Civil Service. A survey carried out as part of the research, Employment and Career Progression of People with a...

Written Answers — Budget Submissions: Budget Submissions (15 Nov 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 — Budget Submissions: Budget Submissions (15 Nov 2005)

Brian Cowen: I have received a submission from the Teachers Union of Ireland requesting that €50 million funding be provided for implementing the McIver Report. I will consider this submission with the many other submissions I receive, in the context of the forthcoming budget. 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...

Written Answers — Tax Code: Tax Code (15 Nov 2005)

Brian Cowen: I am informed by the Revenue Commissioners that the relevant available information relates to the cost of tax relief on pension contributions by employers, employees and self employed and the exemption from tax of income and gains in the pension funds. The information is provided for the five income tax years 1998-99 to 2002, the latest year for which it is available. The estimates in...