Results 18,481-18,500 of 19,445 for speaker:Brian Cowen

Written Answers — Tax Code: Tax Code (19 Apr 2005)

Brian Cowen: I am aware of the opinion issued by Advocate General Miguel Poiares Maduro on 7 April 2005 in the case to which the Deputy refers and the opinion is being examined. The Advocate General's opinion is not binding on the European Court of Justice in framing its decision. We now await judgment in this case. In advance of that judgment, I do not think it appropriate to speculate on matters that...

Written Answers — World Bank: World Bank (19 Apr 2005)

Brian Cowen: The executive directors of the World Bank board are charged, under the bank's articles of agreement, with the selection of the bank's president. On 31 March 2005, the board met to endorse unanimously the sole nominee in the presidential selection process Mr Paul Wolfowitz, who was proposed on behalf of the United States of America. The decision was formalised via a short resolution and there...

Written Answers — Tax Code: Tax Code (19 Apr 2005)

Brian Cowen: As the Deputy will be aware, taxpayer confidentiality requires that a Minister for Finance does not answer a parliamentary question about the tax affairs of an individual or company other than when the Deputy is asking the question on behalf of the individual or company. In this instance this is not clear. In the circumstances, I regret I cannot comment on the tax affairs of any taxpayer....

Written Answers — Tax Code: Tax Code (19 Apr 2005)

Brian Cowen: I am advised by the Revenue Commissioners that a PAYE balancing statement for 2004 was issued to the taxpayer on 14 April 2005.

Written Answers — Tax Code: Tax Code (19 Apr 2005)

Brian Cowen: I am informed by the Revenue Commissioners that the full year cost to the Exchequer of the home carer tax credit is estimated to be of the order of €100 million. The full year cost to the Exchequer of the increase mentioned by the Deputy is estimated at approximately €59 million. These figures are provisional and subject to revision.

Written Answers — Disability Legislation: Disability Legislation (19 Apr 2005)

Brian Cowen: As the Deputy will be aware, my budget in December 2004 outlined overall spending plans in the disability sector, including the announcement of a special disability multi-annual funding package for high priority services with a total value of close to €900 million over the years 2006 to 2009. The costs associated with the provision of various services is a matter for the individual...

Written Answers — Tax Yield: Tax Yield (19 Apr 2005)

Brian Cowen: A 2% levy is imposed on most non-life insurance premia, the exceptions being re-insurance, voluntary health insurance, marine, aviation and transit insurance and export credit insurance. I am informed by the Revenue Commissioners that the latest figures available represent the receipts from the levy to the end of February 2005, which amount to €21 million. They have also informed me that...

Written Answers — Tax Code: Tax Code (19 Apr 2005)

Brian Cowen: The revenue yield from CGT depends on several factors: the rate and composition of economic growth; the levels of economic activity; the state of the property market; investor expectations for the future; taxpayer behaviour and preferences, and the rate of tax itself. I am unable to isolate the effect of a rate change on its own. All one can say is that when the rate of CGT was last at 40%,...

Written Answers — Cost of Tribunals: Cost of Tribunals (19 Apr 2005)

Brian Cowen: The main driver of tribunal costs is legal fees, including those for third parties. Some reduction in costs would therefore be expected if private inquiries served to reduce the level of legal representation at such inquiries. However, it is not practicable to provide a specific estimate of any reduction in costs because the actual savings accruing to the Exchequer would depend on the nature...

Written Answers — Tax Clearance Certificates: Tax Clearance Certificates (19 Apr 2005)

Brian Cowen: Applications for Certificates of Authorisation under Section 531 of the Taxes Consolidation Act 1997 — otherwise referred to as C2 Applications — are, properly, to be made to the Office of the Revenue Commissioners. The application should be sent to the Revenue district for the area where the applicant resides or is based. I am advised by the Revenue Commissioners that an application for...

Written Answers — Disabled Drivers: Disabled Drivers (19 Apr 2005)

Brian Cowen: It is expected that the recently reconstituted medical board of appeal for the disabled drivers and disabled passengers (tax concessions) scheme will resume its meetings very shortly. In this regard, I appointed a new chairperson to the board on 14 March 2005, and I understand that a new secretary was appointed yesterday. In respect of the waiting list for an appeal, I understand there are in...

Written Answers — Tax Code: Tax Code (19 Apr 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 roll-over relief for those involved in compulsory purchase orders. While a person whose property is purchased on foot of a CPO does not have a choice regarding the act of purchase, the compensation they receive will include one or more of the following elements:...

Written Answers — Tax Code: Tax Code (14 Apr 2005)

Brian Cowen: I am advised by the Revenue Commissioners that the Celbridge Mental Health Housing Association Limited has been granted charitable status. There is no separate concept of "full" charity status and the status granted in this case allows for all the exemptions applicable to charities. A charitable body is exempt from income tax, corporation tax, capital gains tax, deposit interest retention...

Written Answers — IMF-World Bank Meeting: IMF-World Bank Meeting (14 Apr 2005)

Brian Cowen: The items to be discussed at the spring meetings of the International Monetary Fund Committee, IMFC, and the development committee are essentially decided by the chairs of those committees and their members. It may also reflect the outcome of the upcoming G7 discussions in Washington the week of 11 April 2005 where the issue of funding for development may be discussed. Ireland is not a member...

Written Answers — Tax Yield: Tax Yield (14 Apr 2005)

Brian Cowen: I am informed by the Revenue Commissioners that the latest relevant information currently available is based on income tax returns filed for the income tax years ending 5 April 2000, 5 April 2001 and the short tax year ending 31 December 2001. This is set out as follows: Individuals and companies with rental income and estimated tax yield Year ended 5th April or 31st December as specified...

Written Answers — National Development Plan: National Development Plan (14 Apr 2005)

Brian Cowen: Capital infrastructure investment under the National Development Plan 2000-2006 is primarily delivered through the Economic and Social Infrastructure Operational Programme, ESIOP. Total spending to date under the ESIOP is on target, and had exceeded €19 billion by the end of 2004, which is approximately 107% of the forecast expenditure for the period 2000-04. The NDP's ESIOP investment is...

Written Answers — Tax Code: Tax Code (14 Apr 2005)

Brian Cowen: I have nothing to add to my reply of 22 March 2005 at this stage.

Written Answers — Tax Code: Tax Code (13 Apr 2005)

Brian Cowen: The position is that the carer's allowance being paid to the taxpayer's spouse is a taxable payment in common with most other social welfare payments. In the case raised by the Deputy the payment is being taxed through a curtailment of the taxpayer's tax credits and standard rate band. I am advised by the Revenue Commissioners that a PAYE balancing statement granting the home carer tax credit...

Leaders' Questions. (13 Apr 2005)

Brian Cowen: What about Dublin Bay?

Leaders' Questions. (13 Apr 2005)

Brian Cowen: Hear, hear.