Results 18,601-18,620 of 19,445 for speaker:Brian Cowen

Written Answers — Public Service Staff: Public Service Staff (22 Mar 2005)

Brian Cowen: In December 2002, in order to control public service numbers, the Government decided to cap numbers at the existing authorised level and to reduce numbers by 5,000 across all sectors by the end of 2005. Numbers in the local authorities are to be reduced by 1,000 over that period. I am satisfied with the progress being made in regard to the reduction in public service numbers since the...

Written Answers — Tax Code: Tax Code (22 Mar 2005)

Brian Cowen: I am informed by the Revenue Commissioners that applicants seeking the exemption of certain earnings of writers, composers and artists prior to 6 September 2004 were not requested to declare their nationality. A newly designed claim form containing a question on nationality must be completed by all applicants who seek the exemption on or after 6 September 2004. As the information provided in...

Written Answers — Tax Code: Tax Code (22 Mar 2005)

Brian Cowen: I am advised by the Revenue Commissioners that the person in question ceased employment on 28 February 2005 but did not submit a claim for repayment due to unemployment to this office. The necessary details have now been received from the person in question and from the taxpayer's former employer. A repayment due to unemployment was processed on 15 March 2005. A cheque for the amount due...

Written Answers — Tax Code: Tax Code (22 Mar 2005)

Brian Cowen: The Valuation Office has no function in levying rates. Rating authorities alone exercise this function. All lands developed for any purpose, which include buildings, are rateable as relevant property under Schedule 3, section 1(b) of the Valuation Act 2001. Excluded from this are all relevant properties which are specified in Schedule 4. Farm buildings are excluded under Schedule 4. Farm...

Written Answers — Tax Code: Tax Code (22 Mar 2005)

Brian Cowen: I am advised by the Revenue Commissioners that payments made to a sub-contractor by a principal contractor in the construction, forestry and meat processing industries are subject to a 35% relevant contracts tax deducted at source, unless the sub-contractor is a current holder of a certificate of authorisation entitling him to receive payments without deduction of tax. A certificate of...

Written Answers — Departmental Staff: Departmental Staff (22 Mar 2005)

Brian Cowen: The level of fees payable to the non-executive chairpersons and members of statutory boards of State bodies was determined by the Government in May 2001. Fees are divided into four categories depending on the size and complexity of the body. Category one: chairperson, €19,046.07; director, €12,697.38. Category two: chairperson, €15,236.86; director, €10,157.90. Category three:...

Written Answers — Tax Code: Tax Code (22 Mar 2005)

Brian Cowen: The Revenue Commissioners are unable to provide any information regarding the tax affairs of an individual, other than when the Deputy asks the question on behalf of the person concerned. The tax affairs of individuals are confidential between them and the Revenue Commissioners. As it appears the question has been asked without the consent of the person mentioned, the Revenue Commissioners...

Written Answers — Departmental Appointments: Departmental Appointments (22 Mar 2005)

Brian Cowen: The information requested is being compiled by my Department and will be forwarded directly to the Deputy.

Written Answers — Special Savings Incentive Scheme: Special Savings Incentive Scheme (22 Mar 2005)

Brian Cowen: The special savings incentive accounts scheme commenced in May 2001 and entry to the scheme closed in April 2002. The scheme is a five-year savings scheme in which the Exchequer tops up, by way of a tax credit, subscriptions by an individual to his or her SSIA. The accounts mature at the end of the five-year period and, provided the individual saver complies with certain conditions laid down...

Written Answers — Tax Code: Tax Code (22 Mar 2005)

Brian Cowen: Any changes in taxation are considered in the context of the annual budgetary process. I did not increase VRT, VAT or excise rates on petrol or diesel in the budget for 2005. Motor tax is under the remit of the Minister for the Environment, Heritage and Local Government. In respect of comparisons with other EU countries, taxation is a matter for individual member States. For example, while...

Written Answers — Rates on Commercial Properties: Rates on Commercial Properties (10 Mar 2005)

Brian Cowen: I have no plans to provide for special treatment of crèches under the Valuation Act. The Valuation Act 2001 maintained the long standing position that commercial facilities — including child care facilities such as playschools, pre-schools, crèches and Montessori schools — are liable for rates. Exceptions to this key principle would quickly be followed by demands for similar treatment...

Report on Long-Stay Care Charges: Motion. (10 Mar 2005)

Brian Cowen: The Deputy is not known as an example of succinctness himself.

Report on Long-Stay Care Charges: Motion. (10 Mar 2005)

Brian Cowen: Does the Deputy want the answer?

Report on Long-Stay Care Charges: Motion. (10 Mar 2005)

Brian Cowen: He was told he was filibustering when he was answering.

Finance Bill 2005: Report Stage (Resumed) and Final Stage. (10 Mar 2005)

Brian Cowen: I am pleased we have reached the end of the debate and that finally there is something on which I can agree with Deputy Burton. Her sentiments are close to mine on the question of ensuring that we do not end up with an institutionalised setting for child rearing. Obviously crèches and child minding services have a role to play, but it is not an exclusive place. There is a need to examine...

Finance Bill 2005: Report Stage (Resumed) and Final Stage. (10 Mar 2005)

Brian Cowen: The Deputy referred to the difference in treatment of one earner or two earner families. The difference might be closer to five and seven, but that is beside the point. More often high child care costs apply to two income families rather than to one income families. Unless there is such a discrepancy, families would not have the ability to deal with these additional costs. That is not to draw...

Finance Bill 2005: Report Stage (Resumed) and Final Stage. (10 Mar 2005)

Brian Cowen: We are dealing with amendments Nos. 14 and 16 together. These amendments propose to insert a new section 4 into the Bill and to make it a general condition of claiming tax relief on rental income that the person involved provides evidence to the Revenue Commissioners that he or she has registered as a landlord where this is required by law. Part 7 of the Residential Tenancies Act 2004...

Finance Bill 2005: Report Stage (Resumed) and Final Stage. (10 Mar 2005)

Brian Cowen: I will probably have to wait until Fathers' Day.

Finance Bill 2005: Report Stage (Resumed) and Final Stage. (10 Mar 2005)

Brian Cowen: One of the principal problems with making registration a requirement for tax relief is that often no straightforward overlap exists between persons claiming tax relief and persons requiring to register. Some claimants of tax relief would have no requirement to register. Therefore, inclusion of a condition for tax relief requiring registration in those circumstances without further detailed...

Finance Bill 2005: Report Stage (Resumed) and Final Stage. (10 Mar 2005)

Brian Cowen: This amendment relates to section 473 of the Taxes Consolidation Act 1997 which grants relief for rent paid by individuals in respect of private rented accommodation. The level of rent qualifying for relief is dependent on a person's age and marital status. The Bill proposes to increase the limits on which rent relief can be claimed. For those under 55, the limit is increased from €1,270 to...