Results 17,601-17,620 of 19,445 for speaker:Brian Cowen

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

Brian Cowen: I have been informed by the Revenue Commissioners that making public the information about stamp duty in the manner requested by the Deputy would transgress the requirements of taxpayer confidentiality. It is not the practice of the Commissioners to disclose or comment on individual taxpayers' affairs unless it is clear that the Deputy is asking on behalf of or with the consent of the...

Written Answers — Disabled Drivers: Disabled Drivers (28 Sep 2005)

Brian Cowen: I do not have any direct responsibility for the operation of the medical board of appeal for the disabled drivers and disabled passengers (tax concessions) scheme, which is independent in the exercise of its functions. As I have previously stated in answer to parliamentary questions, there were a number of operational difficulties with the board of appeal. The board was reconstituted earlier...

Written Answers — Disabled Drivers: Disabled Drivers (28 Sep 2005)

Brian Cowen: The medical criteria for the purposes of the tax concessions under this scheme are set out in the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994. Six different types of disablement are listed under the regulations and a qualifying person must satisfy one or more of them. The six types of disablement are as follows: persons who are wholly or almost wholly without...

Written Answers — Budget Submissions: Budget Submissions (28 Sep 2005)

Brian Cowen: I have received a pre-budget submission from the organisation concerned and the contents will be considered in the context of the forthcoming budget and Finance Bill. As Deputies are aware it would not be appropriate for me to comment in advance of the budget on possible budget decisions.

Written Answers — Legislative Programme: Legislative Programme (28 Sep 2005)

Brian Cowen: There are currently five Acts for which my Department has responsibility which fall within the ambit of the question, namely, the Civil Service Regulation (Amendment) Act 2005, the Superannuation and Pensions Act 1976, the Central Bank and Financial Services Authority of Ireland Act 2004, the Finance Act 2003 and the Finance Act 2005. The Civil Service Regulation (Amendment) Act 2005 was...

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

Brian Cowen: As I indicated to the Deputy in my reply to him of 4 May 2005, there has never been a tax incentive scheme targeted exclusively at the restoration of derelict buildings in general. However, there are provisions under the area based tax incentive schemes such as the urban renewal scheme, the town renewal scheme and the rural renewal scheme as well as under the countrywide refurbishment scheme...

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

Brian Cowen: Stamp duty is a duty on the transfer of title to property. It has been in existence in some form since the 1690s and has not in general hindered persons moving, trading up or settling down. As the Deputy will appreciate, stamp duty is a significant contributor to the Exchequer which permits Government spending on public services such as health and education. Stamp duty receipts also allow for...

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

Brian Cowen: Stamp duty exists on various financial cards in order to provide Exchequer revenue. The stamp duty on cheques, bills of exchange and promissory notes has existed for many years and when electronic means of money transfers were subsequently introduced, stamp duty was gradually extended to these products to ensure that the stamp duty from cheques, etc., was not eroded. The current annual rates...

Written Answers — Customs and Excise Investigations: Customs and Excise Investigations (28 Sep 2005)

Brian Cowen: I presume what the Deputy has in mind are aircraft used by the United States forces that have landed in Shannon Airport for refuelling and then departed for destinations outside the State. I am advised by the Revenue Commissioners that there is no obligation on any aircraft engaged in third country traffic landing in the customs-free airport at Shannon for refuelling, not unloading or loading...

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

Brian Cowen: I assume the Deputy is referring to the price differential between auto-diesel, which is used in vehicles such as cars, vans, lorries and buses, and the type of diesel known as marked gas oil, which is used for other purposes including use as fuel for agricultural machinery. The price of mineral oils is a function of a number of factors, only one of which is tax. However, in this context,...

Written Answers — Urban Renewal Schemes: Urban Renewal Schemes (28 Sep 2005)

Brian Cowen: The deadline for the urban renewal scheme was extended from 31 December 2004 to 31 July 2006 in budget 2004 to cater for pipeline projects and to ensure an orderly winding-down of the scheme. 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 renewal scheme. In...

Written Answers — Freedom of Information: Freedom of Information (28 Sep 2005)

Brian Cowen: Proposals to extend the Freedom of Information Act are currently being finalised. Pending publication of the details, I will not be making any further statements about the position of individual bodies.

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

Brian Cowen: As the Deputy will be aware, the Government is already providing support to parents through child benefit, grants under the equal opportunities child care programme, capital allowances for expenditure on child care facilities and an exemption from a benefit-in-kind charge where employers provide free or subsidised child care facilities for their employees. I believe there is a need to examine...

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

Brian Cowen: As previously advised to the Deputy in replies to parliamentary questions on 30 November 2004 and on 28 June 2005, capital gains tax, CGT, is a tax on a capital gain arising on the disposal of assets. A 20% rate of CGT applies on the gains arising on the disposal of assets, including land which is the subject of a compulsory purchase order, CPO. It was announced in the 2003 budget that no...

Written Answers — Decentralisation Programme: Decentralisation Programme (28 Sep 2005)

Brian Cowen: On 7 July 2005 the latest report of the Decentralisation Implementation Group chaired by Mr. Finbarr Flood was published. The recommendations in the report have been accepted by the Government. The report is available on the Department of Finance's website at www.finance.gov.ie. The report outlined the progress that had been made since the previous report of the implementation group was...

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

Brian Cowen: I am advised by the Revenue Commissioners that the taxpayer's address was changed in error and that this has now been corrected.

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

Brian Cowen: I have been advised by the Revenue Commissioners that there is no record of any claim to interest relief from the taxpayer for the year 2004. Relevant details have now been requested from the taxpayer and any allowable relief due will be processed on receipt of a reply.

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

Brian Cowen: I am advised by the Revenue Commissioners that the full year cost to the Exchequer, based on projected 2006 incomes, of the changes mentioned by the Deputy is tentatively estimated to be in the region of €4 billion to €5 billion per annum. This tentative estimate is based on the assumption that a full flat tax system is introduced and that the existing income tax structure would be...

Written Answers — Tax Code: Tax Code (28 Sep 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 the sixth VAT directive, member states may retain the zero rates on goods and services which were in place on 1 January 1991, but cannot extend the zero rate to new goods and services. As the majority of defibrillators were not subject to the zero...

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

Brian Cowen: I understand from inquiries made by my Department that the deduction to which the Deputy refers is the health contribution. The health contribution is currently charged at 2% once a person's income exceeds €400 per week or €20,800 per year. Once the threshold for liability is exceeded, the contribution is payable on all reckonable income unless the income or the person in receipt of same...