Results 17,541-17,560 of 19,445 for speaker:Brian Cowen

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

Brian Cowen: Section 12 of the Finance Act 2005 provides for the Minister for Finance, in consultation with the Minister for Foreign Affairs or a relevant other Minister, to certify as exempt from taxation certain allowances which provide compensation to officers of the State for the extra costs of having to live outside the State in order to perform their duties. The provision is aimed mainly at civil...

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

Brian Cowen: I propose to take Questions Nos. 293 to 295, inclusive, together. Capital allowances for the construction of private nursing homes were introduced in Finance Act 1998. I am informed by the Revenue Commissioners that they are not in a position to estimate the number of nursing homes which have benefited from this tax incentive. This is because the normal self-assessment tax return form does...

Written Answers — Capital Funding: Capital Funding (4 Oct 2005)

Brian Cowen: The Deputy will be aware that the capital envelopes are agreed for each Department and office by the Cabinet. In the case of the health sector, sanction to spend this money is provided by this Department on an annual basis. This sanction is subject to a series of general and specific conditions, including adherence to national and EU requirements in relation to capital appraisal and...

Written Answers — Liquor Licensing Laws: Liquor Licensing Laws (4 Oct 2005)

Brian Cowen: I am advised by the Revenue Commissioners that the information requested is not readily available. However, I have asked the Revenue Commissioners to forward all relevant information to the Deputy as soon as possible.

Written Answers — Departmental Records: Departmental Records (4 Oct 2005)

Brian Cowen: I am informed by the Revenue Commissioners that their standing procedures instruct staff that the accessing of taxpayer records should not take place except in the normal course of an officer's assigned duties and for business reasons. I am also informed that Revenue has an internal security policy that monitors any apparent irregular or excessive viewing or accessing of taxpayer records of...

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

Brian Cowen: I am informed by the Revenue Commissioners that the returns of income for the relevant years have been processed and notices of assessment issued to the person on 3 October 2005.

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

Brian Cowen: I have been advised by the Revenue Commissioners they have no record of having received correspondence for an application for a tax rebate from the person concerned. However, based on the details provided by the Deputy, they examined the case and issued a notification of the tax refund due to the person on 29 September 2005. A cheque in settlement will issue in the coming days.

Written Answers — Special Savings Incentive Scheme: Special Savings Incentive Scheme (4 Oct 2005)

Brian Cowen: I propose to take Questions Nos. 301 to 303, inclusive, together. I am informed by the Revenue Commissioners that the latest figure of the total number of active SSIA accounts, based on the SSIA annual returns by all qualifying savings managers, is at 31 December 2004. This figure was 1,094,294. The average monthly subscription at that date was €175. The monthly cost to the Exchequer for...

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

Brian Cowen: I am advised by the Revenue Commissioners that the annual revenue from fuels when priced at 80, 100, 120 and 140 cent per litre, based on total volume consumption in 2004, would be as presented in the following table: Excise Estimated VAT Total â'¬m â'¬m â'¬m 80 Cent Petrol 969 304 1,273 Diesel 874 34 908 Marked...

Written Answers — European Council: European Council (4 Oct 2005)

Brian Cowen: Ministers at the recent ECOFIN agreed that dialogue at EU level with major oil producing regions should be progressed. This is under way and the European Commission is looking at options to improve the transparency of oil markets with respect to available data. In respect of the agreement that Ministers should pursue policies aimed at promoting energy efficiency, any further options that...

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

Brian Cowen: The Austrian Chancellor recently stated there should be an automatic financing mechanism for part of the EU budget, for example, through taxation of international financial transactions. The issue of a currency transactions tax, Tobin tax, has been considered in several fora, including the informal ECOFIN meeting at Liege on 22 September 2001. The Belgian Presidency indicated it wished to...

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

Brian Cowen: I am informed by the Revenue Commissioners that the most recent basic data on incomes available from which information of the type requested by the Deputy could be derived are in respect of the income tax year 2002 and is set out in the following tables. However, because of the Revenue Commissioners' obligation to observe confidentiality in the taxation affairs of individual taxpayers and...

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

Brian Cowen: I am informed by the Revenue Commissioners that the excise duty and VAT on a litre of home heating oil and the amount of excise duty and VAT for a delivery of 1,000 litres of home heating oil at September 2005 are set out in the followingtable. Product Per litre Per 1,000 litres Price (cents) Excise (cents) VAT (cents) Total Tax (cents) Excise â'¬ VAT â'¬ Total Tax â'¬ ...

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

Brian Cowen: I am informed by the Revenue Commissioners that the information available for home heating oil refers to the consumption of kerosene and marked gas oil. While the majority of kerosene is used for home heating purposes, it should be noted that marked gas oil, as well as being used for home heating purposes, is also used for industrial and commercial heating, agricultural use and transport. The...

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

Brian Cowen: I propose to take Questions Nos. 310 and 311 together. I am informed by the Revenue Commissioners that the information available for home heating oil refers to the consumption of kerosene and a portion of the consumption of marked gas oil. Marked gas oil, as well as being used for home heating purposes, is also used for industrial and commercial heating, agricultural use and transport. While...

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

Brian Cowen: I am informed by the Revenue Commissioners that the increase in VAT revenue arising during 2004 due to movement in national average retail prices for LPG is estimated at €800,000. If it is assumed that end of September 2005 prices will prevail until the end of 2005 and throughout 2006, then the amount of additional VAT revenue that will be received is estimated to be €500,000 in 2005 with...

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

Brian Cowen: I am informed by the Revenue Commissioners that the information available pertains to the estimated net VAT received from users of natural gas for the years 2002 to 2004. The information to be furnished on VAT returns does not require the yield from particular sectors of trade to be identified. It is, therefore, not possible to identify what portion of the net VAT received relates to sales of...

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

Brian Cowen: I propose to take Questions Nos. 314 to 317, inclusive, together. I am informed by the Revenue Commissioners that the information available relates to the estimated net VAT received from users of electricity for the years 2002 to 2004. The information furnished on VAT returns does not require the yield from particular sectors of trade to be identified. It is therefore not possible to identify...

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

Brian Cowen: I am informed by the Revenue Commissioners that the estimated amount of VAT received on sales of petrol in the first six months of 2004 is €164 million and for the same period in 2005, the amount is €177 million.

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

Brian Cowen: I am informed by the Revenue Commissioners that the estimated amount of VAT received on diesel in the first six months of 2004 is €19 million and, for the same period in 2005, the amount is €22 million. It should be noted that the VAT content of purchases of diesel is a deductible credit for business in the Irish VAT system.