Results 17,221-17,240 of 19,445 for speaker:Brian Cowen

Written Answers — Tax Code: Tax Code (8 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 macro-economic data for the farming sector for the preceding three years. The purpose of the flat rate addition is to compensate unregistered farmers for VAT which they incur on their business inputs. The flat rate addition is not there to provide any form of income support to...

Written Answers — Appointments to State Boards: Appointments to State Boards (8 Nov 2005)

Brian Cowen: Appointments to statutory boards under the aegis of my Department are in the first instance subject to the relevant legislation governing the establishment of the board. In considering a person's suitability for appointment to such boards I must satisfy myself they have the necessary skills and expertise to discharge the functions of that particular board. Information is not held concerning...

Written Answers — Tribunals of Inquiry: Tribunals of Inquiry (8 Nov 2005)

Brian Cowen: The costs of the sitting tribunals are met by the following Votes: Tribunals Votes Moriarty Taoiseach's Mahon Environment, Heritage and Local Government Morris Justice, Equality and Law Reform Barr Justice, Equality and Law Reform Smithwick Justice, Equality and Law Reform Questions relating to the costs of the individual tribunals should be appropriately...

Written Answers — Tax Code: Tax Code (8 Nov 2005)

Brian Cowen: Policy in respect of the promotion or development of biofuels is primarily a matter for my colleague, the Minister for Communications, Marine and Natural Resources. However, I acknowledge that tax can play a role in the promotion of biofuels and in this regard the Deputy is aware that there is the current duty exemption scheme for pilot projects in the biofuels area. The number of...

Written Answers — Disabled Drivers: Disabled Drivers (3 Nov 2005)

Brian Cowen: Supports or services for persons with disabilities or certain physical or mental medical conditions in respect of those disabilities are primarily a matter for the Department of Health and Children. Having said that, I presume that the Deputy means to make reference to an application on behalf of the person concerned for VRT, VAT and mineral oil tax concessions under the disabled drivers and...

Written Answers — Tax Code: Tax Code (3 Nov 2005)

Brian Cowen: To be granted charitable tax exemption by the Revenue Commissioners a body must be established solely for charitable purposes and the exemption applies only in so far as the funds are applied for charitable purposes only. The tax exemptions are from income tax, corporation tax, capital gains tax, deposit interest retention tax, capital acquisitions tax, stamp duty, probate tax and dividend...

Written Answers — Tax Yield: Tax Yield (3 Nov 2005)

Brian Cowen: I am informed by the Revenue Commissioners that the yield from stamp duties on residential property transactions in 2004 was €752 million and was €672 million in the nine months to end September 2005. A continuation of the average monthly yield for the first nine months, for the remaining three months would give an estimated yield of almost €900 million for 2005.

Written Answers — Tax Code: Tax Code (3 Nov 2005)

Brian Cowen: The rules relating to the maximum amount of tax free lump sum that may be claimed on retirement are as follows. The statutory rules on retirement benefit schemes, that is occupational pension schemes, provide that lump sum benefits paid to employees at a normal retirement age may not exceed 1.5 times the final remuneration of the employee where he or she served with the employer for 20 years...

Written Answers — EU Regional Policy: EU Regional Policy (3 Nov 2005)

Brian Cowen: I stated in my reply to the Deputy on 23 March 2005 that my Department would continue to monitor the developments as they unfolded in the area of future EU structural policy, and that until such time as the proposals for the 2007-13 period had been agreed, and the areas of eligibility defined, it would not be possible to make specific proposals in regard to any future Structural Funds. With...

Written Answers — Stamping Services: Stamping Services (2 Nov 2005)

Brian Cowen: I am informed by the Revenue Commissioners that three stamping services are provided in the stamp office in Dublin Castle — two dealing with personal callers and the third a postal service. Instruments presented by personal callers for over-the-counter stamping are, subject to the documentation being correct, processed immediately at the time of presentation. For those personal callers who...

Written Answers — Departmental Offices: Departmental Offices (2 Nov 2005)

Brian Cowen: The Office of Public Works is responsible for both property procurement and disposal. The overall objective is 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 held in the Dublin region, whether held on lease or otherwise. No decisions have been made yet on the disposal, retention or...

Written Answers — Tax Collection: Tax Collection (2 Nov 2005)

Brian Cowen: While I appreciate the circumstances surrounding the Deputy's request, this is a matter for the Revenue Commissioners. In this regard, I am informed by the Revenue Commissioners that they will be in contact with the person concerned to discuss a timescale for payment that will have due regard to all the circumstances of the case.

Written Answers — Public Appointments: Public Appointments (2 Nov 2005)

Brian Cowen: A competition for posts of contract driver tester was recently advertised in the media and on the Public Appointments Service, PAS, website with a closing date of 13 October 2005. All applicants will be invited to sit a written test scheduled for early-mid December 2005. Applicants who qualify in the written test will be placed in an order of merit based on their qualifying marks. Interviews...

Written Answers — Decentralisation Programme: Decentralisation Programme (2 Nov 2005)

Brian Cowen: There is no section of my Department situated on the northside of Dublin.

Written Answers — Financial Services Regulation: Financial Services Regulation (2 Nov 2005)

Brian Cowen: The Deputy may wish to note that my Department has been informed by the financial regulator that the financial regulator has conducted a survey of the endowment mortgage market with a view to ascertaining the likely number of policies that may experience a shortfall on maturity. It is understood that the main findings of the survey will be made available to my Department and the Joint...

Written Answers — Freedom of Information: Freedom of Information (2 Nov 2005)

Brian Cowen: I am aware of the views expressed by the Information Commissioner in relation to charges that apply under the Freedom of Information Acts. I am satisfied that the charges in operation strike the correct balance between the burden and cost to the taxpayer of administering the FOI Act, and the need to allow people to continue to have access to information. I have no plans to initiate a general...

Written Answers — National Lottery: National Lottery (2 Nov 2005)

Brian Cowen: The national lottery beneficiary fund monitoring committee was established by my Department to oversee implementation of the recommendations of the 1997 report of the national lottery review group. The monitoring committee ceased to exist when it was subsequently decided that the recommendations of the review group could better be pursued within the broader context of the then Department of...

Written Answers — Tax Collection: Tax Collection (2 Nov 2005)

Brian Cowen: The Revenue Commissioners have confirmed to me that, based on all information available to them at this time, the tax affairs of the taxpayer are up to date and that no tax arrears are owed.

Written Answers — Infrastructural Development Funding: Infrastructural Development Funding (2 Nov 2005)

Brian Cowen: The Government decided in May 2004 to reform construction procurement to help ensure that taxpayers are protected from the financial consequences of unnecessary delays and, in turn, cost over runs on capital projects. At the heart of the reforms is an attempt to ensure cost effective and timely delivery of capital projects. The aim of the new contracts is to help ensure that there is a fair...

Written Answers — Tax Code: Tax Code (2 Nov 2005)

Brian Cowen: The position is that the VAT rating of goods and services is subject to the requirements of EU VAT law with which Irish VAT law must comply. Under the sixth VAT directive, member states may retain the zero rates on goods and services which were in place on 1 January 1991, but cannot extend the zero rate to new goods and services. As children's car seats were not subject to the zero rate on 1...