Results 17,381-17,400 of 19,445 for speaker:Brian Cowen

Written Answers — Departmental Staff: Departmental Staff (18 Oct 2005)

Brian Cowen: Since 2003, my Department has permitted two staff at HEO-AO-APO grades, to participate in the masters programme in policy analysis administered by the Centre for Management and Organisation Development, leading to an MSc in policy analysis from UCD. Participants enter into a contract which provides for refund of course fees and salary in the event of the person leaving the Civil Service...

Written Answers — Departmental Staff: Departmental Staff (18 Oct 2005)

Brian Cowen: In the academic year 2004-05, 38 staff members in my Department made an application under the refund of fees scheme in respect of courses undertaken at night or evenings. The expected total cost of the scheme for 2005 is approximately €62,000. Three staff members who were approved to undertake a course under the scheme in the academic year 2004-05 did not subsequently apply for a refund of...

Written Answers — Departmental Expenditure: Departmental Expenditure (18 Oct 2005)

Brian Cowen: The information requested by the Deputy is set out in the following table: Year Training Budget for the Department (calendar year €m) Expenditure Under the Refund of Fees Scheme (academic year €m) 2002 1.3 0.081 in 2001/2002 — (6.2%) 2003 1.3 0.099 in 2002/2003 — (7.6%) 2004 1.1 0.059 in 2003/2004 — (5.4%) The...

Written Answers — Departmental Expenditure: Departmental Expenditure (18 Oct 2005)

Brian Cowen: In the past three years, my Department has purchased 31 briefcases at a cost of €1,370. Fourteen briefcases were allocated to members of staff who use a briefcase on a regular basis. The remaining briefcases are available for short-term use by staff. In the same period €55 was refunded to one member of staff in respect of a purchase of a briefcase. The largest amount paid for one...

Written Answers — Departmental Expenditure: Departmental Expenditure (18 Oct 2005)

Brian Cowen: My Department has provided five personal digital assistants to staff in my department. The total cost of these five personal digital assistants is €2,341, the most expensive being €526. These items are provided to senior management, principal officer or above, and my Department has a stringent policy and set procedure for the requesting of these items. Each request is scrutinised and...

Written Answers — Departmental Staff: Departmental Staff (18 Oct 2005)

Brian Cowen: I understand the Deputy has clarified that he is looking for the number of staff in my Department who are currently on sick leave absence of more than six months. The regulations on paid sick leave provide that half rate of pay applies to absences of more than six months duration. If the absence is extended beyond one year, pension rate of pay applies. Four staff in my Department have been on...

Written Answers — Departmental Expenditure: Departmental Expenditure (18 Oct 2005)

Brian Cowen: In the period since 2000 my Department has paid a subscription to the company referred to by the Deputy in each of the years 2002, 2003 and 2004, and paid a fee to the company in 2003. The following table sets out the details, including the payment made in each year in which there was a payment to the company, the services provided and the controls applied in the procurement process. In each...

Written Answers — Departmental Expenditure: Departmental Expenditure (18 Oct 2005)

Brian Cowen: In the period since 2000, my Department has engaged the company referred to by the Deputy to undertake three consultancies. The following table sets out details of the contracts, including the payment made in each year in which there was a payment to the company, the services provided and the controls applied in the procurement process. In each case I am satisfied that my Department achieved...

Written Answers — Tax Code: Tax Code (18 Oct 2005)

Brian Cowen: Capital expenditure incurred on the construction or refurbishment of registered nursing homes may be written off for tax purposes over seven years at the rate of 15% per annum over the first six years and 10% in the seventh year. To qualify for allowances the home must be operated or managed as a registered nursing home within the meaning of section 2 of the Health (Nursing Homes) Act 1990...

Written Answers — Disabled Drivers: Disabled Drivers (13 Oct 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 concerning 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, alternatively, by telephone at 01 235 5279.

Written Answers — Tax Code: Tax Code (13 Oct 2005)

Brian Cowen: In line with Article 14.1(b) of the energy tax directive, Council Directive 2003/96/EC, section 100(1)(i) of the Finance Act 1999 provides for relief for heavy oil used or intended to be used for the purposes of air navigation other than for private pleasure flying. The relief is limited to jet fuel — kerosene — but applies to both international and internal flights. Article 14.2 of the...

Written Answers — Disabled Drivers: Disabled Drivers (13 Oct 2005)

Brian Cowen: There have been no changes made to the medical criteria for eligibility for the disabled drivers and disabled passengers tax concessions scheme since the current principal regulations underpinning the scheme were made in 1994. Previously, the range of disabilities that rendered a person eligible had been extended in 1989 and 1993. The current medical criteria were drawn up, in consultation...

Written Answers — Tax Yield: Tax Yield (13 Oct 2005)

Brian Cowen: I am informed by the Revenue Commissioners that historical data on the number of incomes and the amounts of gross income and tax by range of gross income will be published for the year 2002 in their next statistical report which is expected to be published next November. Due to the necessity to have a high proportion of tax returns represented in the published data, it is necessary to allow...

Written Answers — Tax Code: Tax Code (13 Oct 2005)

Brian Cowen: I have been advised by the Revenue Commissioners that the outstanding arrears for 2004 were sizeable and collection of those arrears had not yet commenced. The additional amount becoming available by way of home improvement credit for 2004 was therefore offset against the outstanding arrears.

Written Answers — Tax Code: Tax Code (13 Oct 2005)

Brian Cowen: Section 235 of the Taxes Consolidation Act 1997 governs the operation of the tax exemptions provided in the case of sporting bodies. The provisions of that section are administered by the Revenue Commissioners. Section 235 provides tax relief upon the income of any body of persons established for and existing for the sole purpose of promoting athletic or amateur games or sports. Relief from...

Written Answers — Tax Code: Tax Code (13 Oct 2005)

Brian Cowen: The deadline for a number of tax incentive schemes, including the urban, rural and town renewal schemes was extended from 31 December 2004 to 31 July 2006 in budget 2004. In budget 2005, I directed my Department, together with the Revenue Commissioners, to undertake a thorough evaluation of the effect of various tax incentive reliefs including the urban, rural and town renewal schemes. In...

Written Answers — Tax Code: Tax Code (13 Oct 2005)

Brian Cowen: I propose to take Questions No. 91 and 92 together. With regard to inheritance tax, I take it that the Deputy is referring to entitlements under the 2005 single payment scheme and I am advised by the Revenue Commissioners that payment entitlement under this scheme does not qualify as agricultural property for agricultural relief within the definition in section 89 (1) of the Capital...

Written Answers — Consultancy Contracts: Consultancy Contracts (13 Oct 2005)

Brian Cowen: In the 2005 budget, I announced a comprehensive programme of reviews of a broad range of tax incentive schemes and tax exemptions. Many of these schemes are being reviewed internally within the Department of Finance and the office of the Revenue Commissioners. In addition, following a competitive tendering process, two external consultancy firms were retained to conduct reviews of the range...

Written Answers — Public Service Recruitment: Public Service Recruitment (13 Oct 2005)

Brian Cowen: The Commission for Public Service Appointments has invited tenders from private sector recruitment agencies wishing to be included on the commission's list of approved recruitment agencies. The commission's list of approved recruitment agencies will be published on completion of the tendering process. I understand that to date, under the terms of the Public Service Management (Recruitment and...

Written Answers — Tax Code: Tax Code (12 Oct 2005)

Brian Cowen: As the Deputy is aware I announced in my 2005 Budget Statement that I had directed my Department, together with the Revenue Commissioners, to undertake a detailed review of various property tax reliefs and exemptions. These reliefs include the tax incentive for hotels. As these are being prepared in the context of forthcoming budgets, it would not be appropriate to comment further at this stage.