Results 17,761-17,780 of 19,445 for speaker:Brian Cowen

Written Answers — Tax Code: Tax Code (21 Jun 2005)

Brian Cowen: It is assumed that the Deputy is referring to the main personal tax credits, the employee tax credit and the home carer tax credit, and the standard rate cut-off points associated with the main categories of earner. Had indexation of these credits and standard rate cut-off points occurred as outlined by the Deputy, their values post-budget 2005 are set out in the following table. Credit...

Written Answers — Tax Code: Tax Code (21 Jun 2005)

Brian Cowen: I have been advised by the Revenue Commissioners that the taxpayer has been requested to clarify whether he is married to the person mentioned in the Deputy's question. In the event that they are not married, there are no provisions within the tax Acts under which they could be treated as if married to each other for tax purposes.

Written Answers — Tax Code: Tax Code (21 Jun 2005)

Brian Cowen: I am informed by the Revenue Commissioners that figures are not available to estimate with any accuracy the cost of introducing a tax credit for expenditure on child care. However, in my reply to the Deputy's earlier parliamentary question on tax relief for child care expenses, answered on 10 February 2005, it is tentatively estimated that if a tax credit of €1,200 per annum per child, or...

Written Answers — Decentralisation Programme: Decentralisation Programme (21 Jun 2005)

Brian Cowen: In accordance with the Government's decentralisation programme, Ordnance Survey Ireland, OSI, will decentralise 210 posts to Dungarvan. I am informed by the Office of Public Works the position on the decentralisation of OSI to Dungarvan is that a deal has been agreed on a site and contracts have been requested from the vendor. OSI has prepared and submitted an implementation plan as requested...

Written Answers — Tax Code: Tax Code (21 Jun 2005)

Brian Cowen: I am advised by the Revenue Commissioners that a repayment in respect of the year ended 31 December 2004 issued to the taxpayer on 27 May 2005.

Written Answers — Tax Code: Tax Code (21 Jun 2005)

Brian Cowen: The tax treatment of the different types of income mentioned by the Deputy is as set out in the following table. Nature of Income Income Tax Status Relevant legislation Wound and Disability pensions payable under the Army Pensions Acts 1923-1980 Such part of the pension that is solely attributable to the wound or disability is exempt from income tax Section 204 Taxes Consolidation...

Written Answers — Tax Code: Tax Code (21 Jun 2005)

Brian Cowen: The 2% stamp duty, levied on non-life insurance premia, is part of the stamp duty system and applies to most categories of non-life insurance business, including motor insurance. It was introduced in the Finance Act 1982 at 1% and was subsequently increased to 2% in 1993. This is a modest levy compared with that in other EU member states, most of which have such a tax which is generally...

Written Answers — Tax Code: Tax Code (21 Jun 2005)

Brian Cowen: I am advised by the Revenue Commissioners that according to their data the amount of VRT paid in 2004 in respect of multi-purpose vehicles, MPVs, was €20 million. That amount is based on the classification as entered by the customer and may not be accurate in all cases.

Written Answers — Tax Code: Tax Code (21 Jun 2005)

Brian Cowen: I am advised by the Revenue Commissioners that mobility scooters are subject to the zero rate of VAT. However, batteries, including those used in mobility scooters, are subject to the standard VAT rate of 21%. While the Value-Added Tax (Refund of Tax Order) (No. 15) Order 1981, SI 428 of 1981, provides for repayment of VAT charged on certain qualifying goods, such as chair lifts and walk-in...

Written Answers — Tax Code: Tax Code (21 Jun 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. The sale of worms is liable to the standard VAT rate of 21%. Member states can apply the reduced VAT rate only to those goods and services which are listed under annex H of the EU sixth VAT directive. As the sale or supply of worms is not an item listed...

Written Answers — Flexible Work Practices: Flexible Work Practices (21 Jun 2005)

Brian Cowen: The term-time scheme for civil servants allows staff to take either ten or 13 weeks unpaid leave from June until the end of August. The purpose of the scheme is to allow parents with children up to 18 years of age, or those acting in loco parentis, to match their working arrangements with the main summer holidays of their children. Staff who are primary carers are also eligible to take...

Estimates for Public Services 2005. (21 Jun 2005)

Brian Cowen: I move the following Estimates:

Written Answers — Decentralisation Programme: Decentralisation Programme (16 Jun 2005)

Brian Cowen: As I have previously stated, all organisations that are decentralising, including Ordnance Survey Ireland, OSI, have prepared and submitted an implementation plan as requested by the decentralisation implementation group, DIG. The plan was circulated to all staff and has been placed on the OSI intranet. The report by Deloitte, A Financial Assessment of Decentralisation Costs and Savings,...

Written Answers — Tax Code: Tax Code (16 Jun 2005)

Brian Cowen: I am informed by the Revenue Commissioners that section 473 of the Taxes Consolidation Act, 1997 provides for an allowance at the standard rate of tax for an individual who proves for a year of assessment that he or she has paid rent for private rented accommodation used as his or her main residence. The maximum relief available is as set out in the following table: Under 55 years of age...

Written Answers — Tax Code: Tax Code (16 Jun 2005)

Brian Cowen: Stamp duty exists on various financial cards 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 of stamp...

Written Answers — Tax Code: Tax Code (16 Jun 2005)

Brian Cowen: I announced in my Budget Statement that my Department and the Office of the Revenue Commissioners would be undertaking a detailed review of certain tax incentive schemes and tax exemptions in 2005. I subsequently announced that my Department had appointed two external consultants to review separately four area based tax incentive schemes: urban, rural and town renewal as well as the...

Written Answers — Tax Code: Tax Code (16 Jun 2005)

Brian Cowen: I am informed by the Revenue Commissioners that the relevant information available as requested by the Deputy on the numbers of claimants of various forms of tax relief are set out in the following table: Tax credit/relief Year Numbers Third level education fees 2001 11,800 Rent paid in private tenancies 2001 89,800 Health expenses 2001 105,600 Home carer tax credit 2004...

Written Answers — Tax Code: Tax Code (16 Jun 2005)

Brian Cowen: The report was drawn up by a working group under the Programme for Prosperity and Fairness. My Department is in contact with the group regarding placing it in the public domain. I will communicate further with the Deputy.

Written Answers — Tax Code: Tax Code (16 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. 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 having reduced rates for house...

Written Answers — Tax Code: Tax Code (16 Jun 2005)

Brian Cowen: I am advised by the Revenue Commissioners that the full year costs to the Exchequer of the increases mentioned by the Deputy are currently estimated as follows: Tax credit to be doubled Full Year Cost â'¬m Home carer tax credit 68 Dependent relative tax credit 1 Age tax credit 13 Relief for Trade Union subscriptions 9 Relief for service charges 5 Total 96 Based on...