Results 17,041-17,060 of 19,445 for speaker:Brian Cowen

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

Brian Cowen: I am informed by the Revenue Commissioners that the cost to the Exchequer of tax relief allowed for medical insurance in each of the past five years is as follows: Tax Year Cost â'¬million 2000-01 86.4 2001 168.0 2002 161.7 2003 190.6 2004 218.2 Arising from the changeover to tax relief at source in 2001, the figure for 2001 includes the cost associated with...

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

Brian Cowen: This is essentially a budgetary issue. 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 — Departmental Staff: Departmental Staff (15 Nov 2005)

Brian Cowen: Research into the employment and career progression of civil servants with disabilities was commissioned as part of a review of the Government's 3% employment target for people with a disability. Following the consultants' report which, in particular, showed that 7% of existing staff have disabilities, the Government approved a number of proposals to improve the operation of the policy which...

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

Brian Cowen: I am informed by the Revenue Commissioners that, in circumstances where stamp duty is paid on purchases of new houses costing less than €317,500, the available statistics cannot reliably distinguish those transactions where builders have failed to provide a floor area compliance certificate, in the case of first-time purchasers, and other circumstances, such as purchases by investors....

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

Brian Cowen: Exchequer receipts from corporation tax in each of the past five years amounted to: â'¬million 2000 3,887 2001 4,156 2002 4,803 2003 5,161 2004 5,332

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

Brian Cowen: Exchequer receipts from corporation tax as a percentage of total Exchequer tax receipts in each of the past five years were: % 2000 14.4 2001 14.9 2002 16.4 2003 16.1 2004 15.0 This data reflects, among other things, the effect of transitional arrangements for bringing forward the payment of corporation tax to a current year basis over five years since 2002. That effect can...

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 gross income earned by all income earners on the Revenue Commissioners' income tax records who availed of the personal income tax allowance or tax credit as a minimum. The information is provided for the income tax years 1998-99 to 2002, the latest year for which the necessary detailed data are...

Written Answers — Disabled Drivers: Disabled Drivers (15 Nov 2005)

Brian Cowen: The medical criteria for eligibility for the tax concessions under this scheme are set out in the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994. A person must be severely and permanently disabled and satisfy one of the following conditions: be wholly or almost wholly without the use of both legs; be wholly without the use of one leg and almost wholly without the...

Written Answers — Special Savings Incentive Scheme: Special Savings Incentive Scheme (15 Nov 2005)

Brian Cowen: I am advised by the Revenue Commissioners that the information requested by the Deputy is not available as SSIA statistics are maintained on an individual account holder basis rather than by household. However, based on an analysis previously published by the Revenue Commissioners, the percentage breakdown of SSIA account holders by income categories is outlined in the following table. ...

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

Brian Cowen: I am informed by the Revenue Commissioners that the specific information requested by the Deputy is not readily available and could not be obtained without conducting a protracted examination of the records which they hold. As the Deputy may be aware many of the twenty highest capitalised companies quoted on the Dublin Stock Exchange are holding companies with a multiplicity of trading or...

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

Brian Cowen: As the Deputy may be aware, I have asked the Chairman of the Revenue Commissioners to monitor the application of the current non-resident rules, through examination of cases handled in the Revenue Commissioners large cases division, and to provide me with a report once this examination is complete. The chairman has confirmed to me that this work is underway and that he will report to me as...

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

Brian Cowen: It is estimated that, for a single person, roughly 4% of the average industrial wage will be subject to the higher rate of income tax in 2005 having regard to the current value of the standard rate band for such a person, €29,400. In the case of a married one-earner or married two-earner couple on the same wage, none of the couple's income will be subject to the higher rate of tax. The...

Written Answers — Tax Code: Tax Code (10 Nov 2005)

Brian Cowen: I propose to take Questions Nos. 123 and 124 together. I am informed by the Revenue Commissioners that the latest relevant and sufficiently complete information available from tax returns is in respect of income tax relief allowed for third level education fees for the income tax year 2002. The cost to the Exchequer of the tax relief for third level education fees in that year is estimated at...

Written Answers — Financial Services Regulation: Financial Services Regulation (10 Nov 2005)

Brian Cowen: I am informed by the Revenue Commissioners that they conducted on-site deposit interest retention tax, DIRT, look back audits on 37 financial institutions during 1999 and 2000 and reported to the Committee of Public Accounts on the outcomes. The details are provided in the final report of the committee dated 3 April 2001. As a result of the look back audit programme, financial institutions...

Written Answers — Financial Services Regulation: Financial Services Regulation (10 Nov 2005)

Brian Cowen: The Committee of Public Accounts conducted an inquiry into the administration of deposit interest retention tax, DIRT, and related matters during the period 1 January 1986 to 1 December 1998 and published two reports, one dated 15 December 1999 and the other dated 3 April 2001. I am advised by the Revenue Commissioners that their officers conducted on-site look back audits on the operation of...

Written Answers — Stamp Duty: Stamp Duty (10 Nov 2005)

Brian Cowen: The Deputy will be aware that there are a number of incentives in place to assist owner-occupiers in purchasing residential property. There is no stamp duty on the purchase of new residential property for owner-occupiers where the dwelling is not greater than 125 square metres and complies with certain conditions with regard to building standards. If the property is over 125 square metres,...

Written Answers — Tax Code: Tax Code (10 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.

Order of Business. (10 Nov 2005)

Brian Cowen: I am available to answer questions at any time. The report of the Committee of Public Accounts is quite short, with an addendum including work by Deputy Rabbitte. I have read the report and it will be taken into account in the context of budgetary reform, to which I referred in my last budget speech. Yesterday, I discussed some aspects of this with Deputy Bruton. The principle of...

Order of Business. (10 Nov 2005)

Brian Cowen: The Minister is awaiting a Law Reform Commission report before deciding what, if any, legislative changes are necessary.

Order of Business. (10 Nov 2005)

Brian Cowen: It is proposed to take No. 15, the Health and Social Care Professionals Bill 2004 [Seanad] — Report Stage (resumed) and Final Stage, to adjourn at 1.30 p.m. if not previously concluded; No. 17, the Employment Permits Bill 2005 — Second Stage (resumed); and No. 18, the Parental Leave (Amendment) Bill 2004 [Seanad] — Second Stage (resumed).