Results 17,701-17,720 of 19,445 for speaker:Brian Cowen

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

Brian Cowen: The Government's taxation policy is designed at maximising the employment and economic benefits of industrial development by creating an attractive climate for investment throughout Ireland. In this respect Ireland offers one of the most beneficial corporate tax environments in the EU with a corporation tax rate of 12.5% applying since 1 January 2003. This is a general measure which applies...

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

Brian Cowen: I propose to take Questions Nos. 288 and 289 together. I do not accept the Deputy's views that first-time buyers are being penalised by an ever increasing burden of taxation nor are they been ripped off by increased taxation. The policies pursued by this Government have ensured that the income tax burden has fallen for all categories of income earner since 1997. In 1997 the entry point to...

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

Brian Cowen: As previously advised to the Deputy in a reply to a parliamentary question on 30 November 2004, capital gains tax is a tax on a capital gain arising on the disposal of assets. A 20% rate of CGT now applies on the gains arising on the disposal of assets, including land which is the subject of a compulsory purchase order. It was announced in the 2003 budget that no roll-over relief would be...

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

Brian Cowen: Proposals for further extension of the FOI Act are still under consideration. I have nothing to add to the previous reply referred to by the Deputy at this time.

Written Answers — Departmental Expenditure: Departmental Expenditure (28 Jun 2005)

Brian Cowen: Apart from the Euro Changeover Board of Ireland, see below, my Department did not have expenditure on the services of models during the period in question. During its existence from 1998 to 2002, the Euro Changeover Board of Ireland, which is funded from my Department's Vote, carried out a range of promotional and other activities in connection with the changeover to the euro. On occasion...

Written Answers — National Development Plan: National Development Plan (28 Jun 2005)

Brian Cowen: I would refer the Deputy to my reply to Parliamentary Question No. 323 from him on 14 June last. As I advised the Deputy then, I will be putting proposals to Government shortly on the issue of a successor to the current national development plan, which will run until the end of 2006. I cannot, therefore, comment any further until the Government has taken a decision in this regard.

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

Brian Cowen: I have been advised by the Revenue Commissioners that a repayment of €184.62 is due to the person in respect of medical expenses for 2004. A cheque for this amount will issue on 28 June. The person's tax liability, and that of her husband, were also reviewed for 2004 to see if any additional relief was due under section 1020 of the Taxes Consolidation Act, i.e. special provisions relating...

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

Brian Cowen: It is assumed that the thresholds for the proposed new tax bands mentioned by the Deputy would not alter the existing standard rate band structure applying to single and widowed persons, to lone parents and married couples. I am advised by the Revenue Commissioners that the full year cost to the Exchequer, estimated by reference to 2005 incomes, of the introduction of each of these 30% rate...

Written Answers — Endowment Policies: Endowment Policies (28 Jun 2005)

Brian Cowen: The Irish Financial Services Regulatory Authority — the financial regulator — is currently studying the situation with regard to endowment loan shortfalls, having commenced a survey last year, to determine whether and to what extent there will be difficulties for customers. It would be inappropriate to reach any conclusions in this issue in advance of IFSRA's consideration of the matter....

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

Brian Cowen: I have been advised by the Revenue Commissioners that the taxpayer is on emergency tax as there is no record that Revenue was notified of the person's employment, either by the person himself or his employer. The position has now been clarified by Revenue and a certificate of tax credits issued, dated 24 June 2005. This will regularise his income tax affairs.

Written Answers — EU Receipts: EU Receipts (28 Jun 2005)

Brian Cowen: The Irish receipts from and payments to the EU budget in the past ten years are detailed in the table below. The table also outlines the net position in relation to Ireland. Year Receipts from EU Budget Payments to EU Budget Net Receipts â'¬m â'¬m â'¬m 1995 2,568.7 689.2 1,879.5 1996 2,818.2 687.1 2,131.1 1997 3,179.9 652.0 2,527.9...

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

Brian Cowen: I am informed by the Revenue Commissioners that the net receipt of residential property tax for each year since 1997 is as follows: Year â'¬m 1997 3.95 1998 1.83 1999 1.77 2000 2.02 2001 1.65 2002 0.83 2003 0.40 2004 0.38 Residential property tax, RPT, was abolished with effect from 5 April 1997. However, any person who had a liability to RPT prior to...

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

Brian Cowen: I am informed by the Revenue Commissioners that the amount of VAT collected from house purchases cannot be identified in the overall yield of VAT as the information furnished on VAT returns does not require this to be identified. However, based on data published by the Department of the Environment, Heritage and Local Government, the VAT yield from the sale of new houses, including...

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

Brian Cowen: All owner-occupiers are generally exempt from stamp duty on new houses where the property is 125 square metres or less. As the Deputy will be aware, the 2005 budget introduced a stamp duty relieving measure for first-time house purchasers who are owner-occupiers of second-hand houses by increasing the stamp duty exemption threshold for such purchasers from €190,500 to €317,500 and by...

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

Brian Cowen: Traders making supplies in the State are obliged to register for VAT where certain turnover thresholds are exceeded or are likely to be exceeded in any continuous period of 12 months. The current thresholds which were enacted by the Finance Act 1994 with effect from 1 July 1994 are: €25,500 in the case of a person supplying services — this threshold also applies to persons supplying a...

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

Brian Cowen: I am advised by the Revenue Commissioners that the VRT4, Rev 6, form is a declaration for first registration of a used vehicle and the RF100 form is an application to the motor tax authorities — local authorities — for first licensing of a used vehicle. Prior to March 2005, the VRT4 and the RF100 were printed as one carbonised set, with the VRT4 the top page and the RF100 the bottom page....

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

Brian Cowen: In general, my Department uses the services of the Office of the Attorney General and the Office of the Chief State Solicitor and seeks outside legal advisers in circumstances requiring legal advice of a specific and/or specialist nature. The following table details the cost, number and nature of such legal services sought by my Department in the period in question. Name of Service...

Written Answers — EU Directives: EU Directives (28 Jun 2005)

Brian Cowen: The EU savings directive was transposed into Irish law by the Finance Act 2004. The purpose of the directive is to ensure that individuals resident in an EU member state who receive savings income from a paying agent in another member state are taxed in the member state in which they are resident for tax purposes. To this end, the directive provides for most EU member states to automatically...

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

Brian Cowen: I refer the Deputy to the reply I gave to a similar question on 17 February 2004 in respect of the years 1999 to 2003, a copy of which I have forwarded to him. I propose to provide the additional details requested by the Deputy in respect of 1998, 2004 and 2005 to date. My Department had spending on reports, consultancies and other advisory or PR commissions as mentioned by the Deputy in each...

Written Answers — Departmental Staff: Departmental Staff (28 Jun 2005)

Brian Cowen: The following is the information requested by the Deputy. Name Title Date of Appointment Annual Salary Pension contributions Gerry Steadman Special Adviser 30 September 2004 â'¬71,859 plus 10% allowance As a seconded civil servant recruited prior to 6 April 1995, the terms of the non-contributory scheme for established State employees apply Sinead Dooley Personal...