Results 17,581-17,600 of 19,445 for speaker:Brian Cowen

Written Answers — Tax Code: Tax Code (28 Sep 2005)

Brian Cowen: Tax relief for pension contributions is available only against earned income. The purpose of tax relief for pension contributions is to encourage employees and the self-employed to provide for a pension in their retirement when their earnings cease. Income derived from renting is treated as a separate category in the taxation code and is subject to special rules. Rental income is investment...

Written Answers — Consultancy Contracts: Consultancy Contracts (28 Sep 2005)

Brian Cowen: My Department had spending on contracts in each of the years in question. These contracts were mainly concerned with reports, consultancies, other advisory or PR commissions, departmental training and maintenance. The NDP-CSF unit, which operates under the aegis of my Department, also had such spending, but a breakdown of that spending is only available on a project by project basis. In...

Written Answers — Tax Yield: Tax Yield (28 Sep 2005)

Brian Cowen: I propose to take Questions Nos. 466 and 475 together. The information requested has been forwarded to the Deputy. Tax has been defined as total receipts from taxes and social contributions using the definition specified by the European System of Accounts 1995, ESA95. This is a comprehensive definition of tax and includes commercial rates, social insurance contributions, health contributions,...

Written Answers — Income Distribution: Income Distribution (28 Sep 2005)

Brian Cowen: I am informed by the Revenue Commissioners that the relevant data, which would allow the information in the form requested by the Deputy to be compiled, are not readily available for the complete period in question.

Written Answers — Tax Yield: Tax Yield (28 Sep 2005)

Brian Cowen: I assume that the Deputy is referring to the percentage of the tax take raised from excise duties and value added tax. The total net receipts from these taxes and duties for the past five years as a percentage of the total net receipts from all taxes and duties are set out in the following table: Year Excise as a percentage of total net tax receipts% VAT as a percentage of total net tax...

Written Answers — Tax Yield: Tax Yield (28 Sep 2005)

Brian Cowen: I propose to take Questions Nos. 469 and 471 together. I am informed by the Revenue Commissioners that the relevant information available for property taxes is in respect of the total yield from various capital taxes, namely capital gains tax, capital acquisitions tax, stamp duty on property and share transactions and residential property tax, while the taxes on capital are also these capital...

Written Answers — Tax Yield: Tax Yield (28 Sep 2005)

Brian Cowen: As the Deputy may be aware, wealth tax was abolished in section 38 of the Finance Act 1978 with effect from 5 April 1978.

Written Answers — Tax Yield: Tax Yield (28 Sep 2005)

Brian Cowen: It is assumed that the Deputy has in mind the tax contribution by employees. I am informed by the Revenue Commissioners that the relevant information available is the income tax collected under the PAYE system net of any refunds for the past five years as a percentage of the total net receipts from all taxes and duties as reported in the annual reports of the Revenue Commissioners. This...

Written Answers — Tax Yield: Tax Yield (28 Sep 2005)

Brian Cowen: I am informed by the Revenue Commissioners that Irish citizens, who are non-resident for tax purposes, are obliged to file Irish tax returns only in respect of income arising in Ireland, for example, income from directorships, rented properties etc. and gains from the disposals of land, buildings and certain other assets in the State.

Written Answers — Tax Yield: Tax Yield (28 Sep 2005)

Brian Cowen: I am informed by the Revenue Commissioners that it is not possible at present to identify the number of Irish domiciled persons claiming to be non-resident for tax purposes. Income tax returns for 2002 onwards request data from self-assessed taxpayers in relation to their residence and domicile status. This is however not captured electronically which means it is not practicable to derive...

Written Answers — Tax Yield: Tax Yield (28 Sep 2005)

Brian Cowen: I am informed by the Revenue Commissioners that the full year cost to the Exchequer, estimated by reference to corporate profits earned in accounting periods ending in 2003, the latest year for which the relevant figures are available, of corporation tax forgone through reducing the standard rate of corporation tax from 16% to 12.5% is estimated to be of the order of €400 million.

Written Answers — Tax Yield: Tax Yield (28 Sep 2005)

Brian Cowen: I am informed by the Revenue Commissioners that the estimated corporation tax paid in the years 2000 to 2004, inclusive, by banks, their Irish subsidiaries and banking activities in the IFSC is as follows: Year Estimated corporation tax yield from the banking sector â'¬ million 2000 350 2001 420 2002 490 2003 582 2004 582, provisional The amounts do not...

Written Answers — Motor Fuels: Motor Fuels (28 Sep 2005)

Brian Cowen: As the Deputy is aware, any changes to excise duties are announced in the annual budget and it would not therefore be appropriate for me to comment on such matters in advance of the budget.

Written Answers — Pension Provisions: Pension Provisions (28 Sep 2005)

Brian Cowen: The Commission on Public Service Pensions gave careful consideration to the arguments for and against providing another option to join spouses' and children's pension schemes. In the event the commission decided not to recommend a further general membership option across the public service as a whole. In this regard the commission was particularly concerned about the major additional costs...

Written Answers — Endowment Mortgages: Endowment Mortgages (28 Sep 2005)

Brian Cowen: I propose to take Questions Nos. 481 and 482 together. The Central Bank and Financial Services Authority of Ireland Act 2004 established a single statutory Financial Services Ombudsman, FSO, for all financial services firms. The ombudsman's office began operations on 1 April 2005. The ombudsman can investigate, mediate and adjudicate complaints related to conduct occurring up to six years...

Written Answers — Public Service Staffing: Public Service Staffing (28 Sep 2005)

Brian Cowen: At the end of March 2005, returns from Departments showed that there were 283,307 whole-time equivalents serving in the public service, comprising: Number Civil servants — non-industrials 35,136 Civil Service — industrials 1,858 Health sector 99,700 Education sector 80,400 Defence 11,443 Gardaí 12,216 Local authorities 33,452 ...

Written Answers — Banking Sector: Banking Sector (28 Sep 2005)

Brian Cowen: Legal tender status attaches only to bank notes and coins. Under Articles 10 and 11 of Council Regulation (EC) No. 974/98 of 3 May 1998 on the introduction of the euro, only euro bank notes issued by the European Central Bank and coins denominated in euro and cent issued by participating member states have legal tender status in Ireland. A bank draft is essentially a cheque drawn by a bank...

Written Answers — Capital Projects Funding: Capital Projects Funding (28 Sep 2005)

Brian Cowen: In the context of the capital envelope framework 2005-2009, the Health Service Executive was allocated a capital budget of €564 million for 2005. On 20 June my Department conveyed sanction to proceed with a comprehensive programme of projects and works. This sanction was subject to the general terms and conditions applicable to all public capital expenditure and specific conditions...

Written Answers — Tax Collection: Tax Collection (28 Sep 2005)

Brian Cowen: The health contribution is not payable by widows and widowers under section 11 of the Health Contribution Act 1979 as amended by section 24 of the Social Welfare Act 1995. If the Deputy has in mind a specific case or cases where the health contribution may have been collected in error, I will arrange to have the matter examined further on receipt of relevant details from him. I might also...

Written Answers — Tax Code: Tax Code (28 Sep 2005)

Brian Cowen: While the European Commission has published a proposal for a directive in relation to car taxes, nothing has been decided. As such, there are no plans at this stage to phase out vehicle registration tax. This Government has prioritised tax reductions on income earned by employees, in preference to other areas, and this policy has helped create record employment levels. In any event, the...