Results 17,661-17,680 of 19,445 for speaker:Brian Cowen

Written Answers — : (30 Jun 2005)

Brian Cowen: I am informed by the Revenue Commissioners that according to their records, a claim for repayment of income tax has not been received. This claim should be made on a form P50 which will issue to the taxpayer today. Any queries regarding same can be directed to the person's local tax office at Sullivan's Quay, Cork which can be contacted at Revenue's Lo-call number 1890-444425.

Written Answers — Fiscal Policy: Fiscal Policy (30 Jun 2005)

Brian Cowen: The Finance Act 2003 extended the write-off period for capital allowances for hotels from seven to 25 years. It provided that capital expenditure incurred on or after 4 December 2002 on the construction or refurbishment of a hotel is to be written off at the rate of 4% per annum over 25 years. However, certain transitional provisions ensured that where a full and valid planning application...

Written Answers — Mobile Telephony: Mobile Telephony (30 Jun 2005)

Brian Cowen: The position is that the charging of VAT on mobile telephone calls made and completed or initiated in another state is covered by section 5(5) of the Value Added Tax Act 1972, as amended, which transposes Article 9(1) of the sixth Council directive. This provides that VAT is charged in the place of establishment of the supplier. Therefore, Irish suppliers of mobile phone services are liable...

Written Answers — Fiscal Policy: Fiscal Policy (30 Jun 2005)

Brian Cowen: The 2004 gross allocation to my Department's Vote was €127.753 million. The net allocation, having deducted estimated appropriations-in-aid of €0.412 million, was €127.342 million. The provisional outturn figures for 2004 were €91.579 million gross and €90.548 million net. The provisional surplus for surrender to the Exchequer was €36.794 million. The 2004 provisional surplus was...

Written Answers — Tax Code: Tax Code (30 Jun 2005)

Brian Cowen: The age tax credit, then the age tax allowance, was introduced by the Finance Act 1974. This provided an additional income tax personal allowance for the 1974-75 tax year and subsequent years. On its introduction, the age allowance was, in the case of a married person, £50 or €63 and for a single or widowed person, £25 or €32. The age tax credit was last changed in budget 2002 when, in...

Written Answers — Tax Code: Tax Code (30 Jun 2005)

Brian Cowen: The VAT rating of goods and services is subject to the requirements of EU VAT law with which Irish VAT law must comply. The position is that the VAT rating of medicine of a kind used for animal oral consumption is generally subject to the zero rate of VAT. However, under EU law, the supply of non-oral animal medicine does not qualify for the zero rate. The veterinary medicine in question,...

Written Answers — Irish Language: Irish Language (30 Jun 2005)

Brian Cowen: My Department has not allocated a specific overall provision in its 2005 Estimates towards the cost of implementing the provisions of the Official Languages Act 2003. The main area of expenditure on the Irish language in my Department is through Gaeleagras na Seirbhíse Poiblí. Gaeleagras was established in the Department in 1971 with the general aim of promoting the Irish language...

Written Answers — Tax Code: Tax Code (30 Jun 2005)

Brian Cowen: At recent meetings of EU Finance Ministers, there has been discussions about exploring the possibility of introducing a tax on aviation fuel or a levy, compulsory or optional, on airline tickets for the purposes of raising revenue for development aid. Opinions differed on the wisdom of such an approach. Following these discussions, the European Commission was asked to submit an analysis of...

Written Answers — Tax Collection: Tax Collection (30 Jun 2005)

Brian Cowen: Levying of interest charges is a matter for the Revenue Commissioners and the application or waiving of an interest charge in any instance is dealt with by Revenue under its powers of care and management. The exercise of these powers is carried on by and under the authority of the commissioners. I am informed by Revenue that payment of interest is considerably more problematic than payment of...

Written Answers — Appointments to State Boards: Appointments to State Boards (30 Jun 2005)

Brian Cowen: One vacancy exists on each of the national treasury management agency advisory committee and the national pensions reserve fund commission, due, respectively, to the retirement and to the expiry of the term of office of members. There are three vacancies on the disabled drivers medical board of appeal arising from the recent expansion of the board. Arrangements are in train for the filling of...

Written Answers — Appointments to State Boards: Appointments to State Boards (30 Jun 2005)

Brian Cowen: Three vacancies will arise on the board of An Post National Lottery Company in November 2005. These vacancies will be filled in accordance with section 14 of the National Lottery Act 1986. In considering persons for appointment to boards under the aegis of my Department, I have regard to a range of factors, including the guidelines set out in the Cabinet handbook regarding eligibility,...

Written Answers — Disabled Drivers: Disabled Drivers (29 Jun 2005)

Brian Cowen: The medical criteria for this scheme are set out in the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994. There are six different types of disablement 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 the use of both legs; persons who are...

Written Answers — Tax Code: Tax Code (29 Jun 2005)

Brian Cowen: I am advised by the Revenue Commissioners that they are unable to provide the statistical information requested. The Revenue Commissioners issued a re-assurance last Friday concerning first time buyers of secondhand houses in which they confirmed that a child, who is a first time buyer, will not be precluded from claiming first time buyer relief where a parent acts as a co-mortgagor in the...

Written Answers — Fuel Prices: Fuel Prices (29 Jun 2005)

Brian Cowen: Economic model simulations suggest that, holding other factors constant, each sustained $10 per barrel rise in the price of oil reduces growth in the Irish economy by about 0.5 percentage points in a full year, relative to baseline. It should be noted, however, that because oil has not in the past risen to a level as high as $70 per barrel, it is difficult to accurately simulate such a...

Written Answers — Tax Collection: Tax Collection (29 Jun 2005)

Brian Cowen: I propose to take Questions Nos. 175 and 176 together. I am advised by the Revenue Commissioners that for the years to which the Deputy's questions relate, it is not possible to provide a breakdown of tax write off between the different categories of taxpayer whether individual, company or partnership. Due to confidentiality considerations, Revenue is not in a position to provide the names of...

Written Answers — Tax Collection: Tax Collection (29 Jun 2005)

Brian Cowen: I am informed by the Revenue Commissioners that they are unable to provide any information regarding the tax affairs of a company other than when the Deputy asking the question is asking it on behalf of the company concerned. As it would appear that the Deputy is not asking the question with the consent of the company mentioned, the Revenue Commissioners are unable to provide the information...

Written Answers — Tax Yield: Tax Yield (29 Jun 2005)

Brian Cowen: I am informed by the Revenue Commissioners that figures of the total yield from various special investigations and initiatives by the Revenue Commissioners, which are available for the years 1998 to 2004 and updated to 31 May 2005 are set out in the following table. Yield from Special Investigations up to end May 2005. Heading Total yields â'¬m DIRT audits 225.0 Bogus...

Written Answers — Tax Code: Tax Code (29 Jun 2005)

Brian Cowen: I propose to take Questions Nos. 180 and 181 together. It is assumed that what the Deputy requires is the number of claimants for mortgage interest relief and the total amount of tax relief granted by the Revenue Commissioners under the tax relief at source system. I am informed by the Revenue Commissioners that the numbers of claimants for mortgage interest relief in each of the five years...

Written Answers — Tax Code: Tax Code (29 Jun 2005)

Brian Cowen: I propose to take Questions Nos. 182 and 183 together. I am informed by the Revenue Commissioners that, until recently, claims for section 23/section 27 reliefs and other similar reliefs, were aggregated in tax returns with other claims, such as with industrial buildings allowances generally or with other capital allowances, and did not distinguish between the reliefs claimed in respect of...

Written Answers — EU Regulations: EU Regulations (29 Jun 2005)

Brian Cowen: I assume the Deputy is referring to the decisions of the High Court and the Supreme Court, of the dates mentioned, in the case of Vincent Browne v the Attorney General. I understand that the parameters of the decision in the Browne case were considered by the Supreme Court in the subsequent case of Thomas Kennedy v the Attorney General, the Minister for the Marine and Natural Resources. The...