Results 17,401-17,420 of 19,445 for speaker:Brian Cowen

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

Brian Cowen: The position is that the rate of VAT that applies to a particular good or service is determined by the nature of the good or service, and not by the status of the customer. The VAT rating of goods and services is subject to the requirements of EU VAT law with which Irish VAT law must comply. There is no provision in European VAT law that would allow the application of an exemption from VAT...

Written Answers — Pension Provisions: Pension Provisions (12 Oct 2005)

Brian Cowen: I propose to take Questions Nos. 217 and 218 together. I am informed by the Revenue Commissioners that it is not possible to provide the cost sought by the Deputy in regard to the payment of tax free lump sums because the relevant data is not captured in such a way as to make this possible. The only relevant data available are estimates of the cost of tax forgone to the Exchequer derived at...

Written Answers — Consultancy Contracts: Consultancy Contracts (12 Oct 2005)

Brian Cowen: I refer the Deputy to replies to two previous parliamentary questions about this topic, copies of which are being forwarded to the Deputy. These are of 17 February 2004 and 28 June 2005, and together they give details of the purpose and recipient of my Department's consultancies in the years he mentioned, along with the payments made in each year. As the Deputy will appreciate, given the...

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

Brian Cowen: It was announced in the 2005 budget that the Finance Bill 2005 would contain measures to eliminate the double stamp duty charge on financial cards where a person is merely switching from one provider to another. This was legislated for in the Finance Act 2005. Any further changes to stamp duties on financial cards will be considered in the context of the forthcoming budget.

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

Brian Cowen: I am informed by the Revenue Commissioners that separately identifiable figures of the yield of stamp duty on credit cards are available for the years 1996 to 2004 inclusive and are as follows. Stamp Duty yield on Credit Cards Year â'¬million 1996 11.1 1997 11.5 1998 13.8 1999 15.4 2000 18.1 2001 20.8 2002 22.9 2003 51.7 2004 59.0 The increase in...

Written Answers — Departmental Staff: Departmental Staff (12 Oct 2005)

Brian Cowen: The following are details of a number of schemes in operation within my Department. Civil Service posts at the levels of assistant secretary and deputy secretary are covered by a scheme of performance related awards. The operation of the scheme is overseen by the committee for performance awards. Since 2002, the funding for awards is based on 10% of the payroll for the grades covered by the...

Written Answers — Consultancy Contracts: Consultancy Contracts (12 Oct 2005)

Brian Cowen: My Department awarded consultancies to Deloitte & Touche in most of the years in question. In addition, the Euro Changeover Board of Ireland, ECBI, which operated under the aegis of my Department, and the NDP-CSF evaluation, information and IT unit, which operates under the aegis of my Department and is part funded by the EU, each awarded consultancies to Deloitte & Touche in two of the years...

Written Answers — Computerisation Programme: Computerisation Programme (12 Oct 2005)

Brian Cowen: My Department through CMOD operates a formal process of delegation to ensure that ICT policy is being implemented in a cost efficient manner in relation to information and communication technology, ICT, activities across the Civil Service, the Prisons and Courts Service, the Garda, Defence Forces and from earlier this year the HSE. Decisions in relation to VFM issues arising from ICT...

Written Answers — Departmental Offices: Departmental Offices (12 Oct 2005)

Brian Cowen: The Centre for Management Organisation and Development, CMOD, is part of the organisation management and training division of the Department of Finance. Its function is to provide a number of advisory land support services to the Civil Service in the areas of information technology, staff development and management, and organisation systems development. It aims to support and improve public...

Written Answers — Tax Code: Tax Code (11 Oct 2005)

Brian Cowen: I have been advised by the Revenue Commissioners that the taxpayer has confirmed that he has not yet made any application for a tax rebate due to cessation of his employment on 23 September, 2005. A form P50 to facilitate such an application being made issued to the taxpayer on 4 October, 2005, and on receipt of the completed form, together with form P45, any repayment due will be processed.

Written Answers — Tax Code: Tax Code (11 Oct 2005)

Brian Cowen: I have been advised by the Revenue Commissioners that form P21 balancing statement 2004 issued to the taxpayer on 7 October, 2005.

Written Answers — Tax Collection: Tax Collection (11 Oct 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 Article 28(2)(e) of the sixth VAT directive the supply of electricity and gas is subject to the reduced VAT rate which in Ireland is 13.5%. This article allows member states which at 1 January 1991 applied a reduced rate to supplies of goods and...

Written Answers — Tax Code: Tax Code (11 Oct 2005)

Brian Cowen: I have been advised by the Revenue Commissioners that they have no record of having received a written application from the taxpayer requesting confirmation of self-employment. However following a telephone call from the agent acting on behalf of the tax payer on 3 October, 2005, a letter issued to the taxpayer on the same day giving the information requested. It is standard practice to...

Written Answers — Decentralisation Programme: Decentralisation Programme (11 Oct 2005)

Brian Cowen: Applications for decentralisation are made through the Central Applications Facility, CAF, operated by the Public Appointments Service, PAS. In the case of undersubscribed locations, there is a facility which allows applicants who have selected such a location as their second or subsequent preference to change it to their first preference. Civil and public servants who change their...

Written Answers — Public Service Salaries: Public Service Salaries (11 Oct 2005)

Brian Cowen: The requested payscales are in the following table. All rates are those applying on 1 January of each year and are shown in euro terms. The scales shown from 1960 to 1975 are "B Scales" which applied to married men. The intermediate points for the 1960 scale are not available. Principal Officer Standard Scale Modified Rates Year 1st point 2nd point 3rd point 4th point 5th point 6th...

Written Answers — Tax Yield: Tax Yield (11 Oct 2005)

Brian Cowen: It is assumed that the Deputy is referring to stamp duty and residential property tax, RPT. I am informed by the Revenue Commissioners that the relevant information available is for the yield from RPT and the estimated yield from stamp duties on residential property transactions. Following is the information on a revenue net receipts basis for each of the years 1997 and 2004. Stamp Duty...

Written Answers — Tax Code: Tax Code (11 Oct 2005)

Brian Cowen: I am informed by the Revenue Commissioners that the most recent year for which complete relevant information is available in relation to local authority service charges is for the income tax year 2002. The following is the information requested for income tax years 1997/1998 and 2002. Year Estimated cost of tax forgone €m Numbers availing of tax relief 1997/1998 2.5...

Written Answers — Tax Code: Tax Code (11 Oct 2005)

Brian Cowen: As I am sure the Deputy is aware, I announced in my budget 2005 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 incentives for park and ride facilities. Therefore, it would not be appropriate to consider the introduction of an extension to the...

Written Answers — House Purchases: House Purchases (11 Oct 2005)

Brian Cowen: I am informed by the Revenue Commissioners that data on the number of first-time buyers is only available in part through stamp duty receipts. However, as not all first-time buyers are liable to stamp duty and where stamp duty receipts refer to more than one category of buyer, reliable statistics regarding the number of first-time buyers cannot be determined. No stamp duty applies in the case...

Written Answers — Budget Submissions: Budget Submissions (11 Oct 2005)

Brian Cowen: As Deputies are aware it is a longstanding practice of the Minister for Finance not to comment in advance of the budget on possible budget decisions.