Results 17,521-17,540 of 19,445 for speaker:Brian Cowen

Tax Code. (5 Oct 2005)

Brian Cowen: The Deputy should be aware that the full residency rules were last updated in the Finance Act 1994 when Fianna Fáil and Labour were in Government, following a comprehensive review of the matter by the Revenue Commissioners and the Department of Finance. She knows what the rules are and we have discussed them on a number of occasions. The 183-day rule which contributes to determining...

Tax Code. (5 Oct 2005)

Brian Cowen: I think the Deputy already knows.

Tax Code. (5 Oct 2005)

Brian Cowen: Of course the Deputy is. If I had the information available, I would give it to her. As I have not, I undertake to provide it if possible. She will understand from previous replies that there is no collation system within Revenue which could provide her with that figure immediately. It is another issue when she asks me a question to which she knows I do not have the answer. In terms of the...

Tax Code. (5 Oct 2005)

Brian Cowen: The Chairman of the Revenue Commissioners never indicated to me that a coach and four is being pushed through the non-residency rules. He makes clear that this matter is being monitored carefully by Revenue's own intelligence systems. I told him that this matter had arisen in the Dáil on previous occasions and asked him to forward me a report on the matter as soon as he possible can. I...

Tax Code. (5 Oct 2005)

Brian Cowen: While The European Commission has published a proposal for a directive on car taxes, nothing has been decided at this stage. The Commission proposal has not yet been discussed by all member states although these discussions will commence shortly. In essence, the Commission proposal supports the gradual abolition of registration taxes which it believes impact on the functioning of the Internal...

Tax Code. (5 Oct 2005)

Brian Cowen: I can be reasonable at an early stage in discussions.

Tax Code. (5 Oct 2005)

Brian Cowen: I hate taking the long-term view of looking to the third tenure of this Administration in case it upsets the Deputy opposite. In this regard, I can look to the longer term.

Tax Code. (5 Oct 2005)

Brian Cowen: Is the Deputy involved as well? I did not realise that.

Tax Code. (5 Oct 2005)

Brian Cowen: The point to be made in this regard is that this proposal is at an early stage. The Commission has an idea and, as Deputy Bruton knows from his ministerial experience, many a proposal has been put forward by the Commission on which it was difficult to maintain a consensus when subjected to the white fires of domestic politics in the Council of Ministers. I could take the easy road and suggest...

Tax Code. (5 Oct 2005)

Brian Cowen: We also have a few of those vehicles in our part of the country. Now that we are operating in a higher energy environment, the question of energy efficiency, the use of alternative fuels and securing greater efficiencies is something countries must consider now, as was discussed with ECOFIN. At an informal ECOFIN meeting held by the UK Chancellor of the Exchequer, Gordon Brown, in Manchester...

Tax Code. (5 Oct 2005)

Brian Cowen: It is a discretionary tax in that respect. We are all open to environmental initiatives. If someone can think up a way whereby €1 billion euro can be discarded, just like that, it would be interesting to know how the public services he or she wants can be maintained. We cannot have it every way. There are environmental initiatives to be looked at and we can look at this one. However, as...

Economic Growth. (5 Oct 2005)

Brian Cowen: As is usual my Department published the annual economic review and outlook, ERO, in mid-August. The economic forecasts for 2005 contained in the ERO were based on data to the end of July. The ERO forecast was broadly unchanged in overall terms from that published on budget day, with growth in real GDP again forecast at 5.1% and growth in GNP revised upwards slightly from 4.7% to 5%. The...

Economic Growth. (5 Oct 2005)

Brian Cowen: As the Deputy states, there are more downside factors coming into the equation on the international economic scene than would have been the case six months ago. The energy issue is certainly one of which people would be much aware. It is against a background of world trade growth, which is still strong when one looks at the emerging economies such as India, China and other Asian economies....

Economic Growth. (5 Oct 2005)

Brian Cowen: In reply to Deputy Bruton, the components of the growth are changing all the time. We have an issue with manufacturing industry about which we must be mindful, both in terms of international mobile investment which continues to be strong and in terms of the strategy Enterprise Ireland is undertaking in building more successes in the SME sector and in building bigger Irish companies. There is...

Written Answers — Tax Collection: Tax Collection (4 Oct 2005)

Brian Cowen: I propose to take Questions Nos. 284 and 285 together. I am advised by the Revenue Commissioners that PRSI and health levy are paid as one amount. The total amount paid annually by employers for each of the past five years is as follows: Tax Year PRSI and Levy paid by employers â'¬m 2004 6,881 2003 6,177 2002 5,775 2001 5,169 2000 4,391 The number of employers,...

Written Answers — Tax Code: Tax Code (4 Oct 2005)

Brian Cowen: I am informed by the Revenue Commissioners that under certain circumstances a claim for refund of VAT may be considered in accordance with Value Added Tax (Refund of Tax) (No. 15) Order 1981. This order enables VAT paid on qualifying goods to be refunded where the goods are purchased for the exclusive use of disabled persons suffering a specified degree of disablement. Visually impaired...

Written Answers — Tax Yield: Tax Yield (4 Oct 2005)

Brian Cowen: I have been informed by the Revenue Commissioners that the information requested by the Deputy as regards value added tax, VAT, stamp duty and capital gains tax, CGT, is as follows. The figures available for VAT are of the estimated yields from new housing and the maintenance and repair to all housing for the years 1997 to 2004, inclusive. In the case of the sale of a new house or apartment...

Written Answers — Tax Yield: Tax Yield (4 Oct 2005)

Brian Cowen: I am informed by the Revenue Commissioners that the period for which data are available is 1997 to August 2005, inclusive. As regards data pertaining to 2005, estimated revenue to end-August only can be provided. The relevant information has been forwarded to the Deputy. Estimated Excise and VAT Yield from Motor Fuels. 1997 1998 1999 2000 2001 2002 2003 2004 20051 â'¬m ...

Written Answers — Tax Code: Tax Code (4 Oct 2005)

Brian Cowen: I am advised by the Revenue Commissioners that the position is as set out in the following table which shows the comparative incidence of excise duty — alcohol products tax — per degree of alcohol contained in the main types of alcoholic beverage, taking products of typical strength within each category. Per litre per 1% alcohol Wine: @ 12.5% Beer: All Spirits: All Cider: @ 4.5%...

Written Answers — Tax Code: Tax Code (4 Oct 2005)

Brian Cowen: Fuel prices are driven by a number of factors, including the price of oil on international markets, exchange rates, production costs and refining costs. The rise in oil prices over recent periods reflected additional factors such as geopolitical uncertainty, supply disruptions and strong economic growth in catch-up countries such as China. Mineral oil taxes are a factor influencing fuel...