Results 18,621-18,640 of 19,445 for speaker:Brian Cowen

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

Brian Cowen: I pointed out on Committee Stage that I would return to this amendment. I recall that acceptance of it would require that all medical examinations undertaken by employees and directors, other than proprietary directors or connected persons, and paid for by that company would not be subject to the provisions for benefit-in-kind introduced in the 2004 Finance Bill. The current position is that...

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

Brian Cowen: Yes.

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

Brian Cowen: I move amendment No. 20: In page 15, before line 1, to insert the following: "9.—Section 122 of the Principal Act is amended— (a) in subsection (1)— (i) by substituting the following for the definition of 'employee': '"employee", in relation to an employer, means an individual employed by the employer in an employment— (a) to which Chapter 3 of this Part applies, or (b) the profits or...

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

Brian Cowen: The amendment proposes to exempt from tax all monthly travel passes for travel to and from work. To encourage the use of public transport, my predecessor, Charlie McCreevy, introduced legislation in 1999 to exempt from a charge to tax the resultant benefit-in-kind where an employer provides a free monthly or annual bus or rail pass for an employee. The bus or rail pass must be issued by CIE...

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

Brian Cowen: The travel pass tax relief scheme was introduced on the basis that employers would incur its cost and employees would accept a reduction in salary to allow it to work and to show its transparency and enforceability. The scheme involves people using the public transport system rather than organising private transport. An application form for benefit-in-kind in respect of bus and train passes...

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

Brian Cowen: Our record is second to none.

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

Brian Cowen: We need to put in place a railway safety programme before we can improve rail services. There has been a history of under-investment in this country's railway system over the past 60 years. The railway safety programme that is necessary to facilitate improved rail services costs hundreds of millions of euro, although it is a good investment. The Luas system has been brought on stream...

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

Brian Cowen: No, we need interurban road networks as well. It is not one or the other. We need to provide for all forms of public transport within realistic budgetary parameters. We need to make clear that we are sanctioning certain projects and then proceed to develop them. Everyone has a wish list and a vision of how things should develop, but we have to set priorities and recognise that there is a need...

Order of Business. (10 Mar 2005)

Brian Cowen: Is this the letter that does exist?

Order of Business. (10 Mar 2005)

Brian Cowen: It was the previous letter that did not exist that was rocking the foundations of the State.

Order of Business. (10 Mar 2005)

Brian Cowen: In diving terms there is a high degree——

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

Brian Cowen: Deputy Burton and others tabled similar amendments on Committee Stage and I am glad to reiterate the response I gave then. As Deputies are aware, section 848A provides for the scheme of income tax and corporation tax relief for donations to approved bodies, which include eligible charities, first and second level schools, as Deputy Paul McGrath noted, third level institutions, including...

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

Brian Cowen: I will check this. I am only speculating on the figure. The €21 million relates to PAYE donations which were claimed by charities as refunds from the Revenue Commissioners in 2003. The cost of donations by self-employed earners in 2002 will become available later this year, giving additional information. No breakdown will be available on figures between charities and schools because of how...

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

Brian Cowen: I have nothing further to add. I do not want to delay the proceedings because I would love to get to amendment No. 58.

Written Answers — Disabled Drivers: Disabled Drivers (9 Mar 2005)

Brian Cowen: I have no direct responsibility for the day to day operation of the medical board of appeal for the disabled drivers and disabled passengers tax concessions scheme. However, my Department, together with the Department of Health and Children is currently reconstituting the medical board of appeal for the scheme. Progress has been made, and it is expected that the new arrangements will be put...

Written Answers — Departmental Staff: Departmental Staff (9 Mar 2005)

Brian Cowen: There is a framework in place in my Department for the assignment of functions under the Public Service Management Act 1997 covering all individuals by name down to and including the principal officer grade and a number of individuals at assistant principal level. These assignments are updated as appropriate and were last done on 1 September 2004 — a copy of the latter document has been...

Written Answers — Departmental Staff: Departmental Staff (9 Mar 2005)

Brian Cowen: The principal mechanism for the assignment of functions to civil servants is the Public Service Management Act 1997. There are a number of other legislative provisions which provide that particular matters may be delegated to officials; examples in my own Department include delegation of functions to officers in specified grades under section 4 of the Freedom of Information Acts 1997 to 2003,...

Written Answers — Ministerial Responsibilities: Ministerial Responsibilities (9 Mar 2005)

Brian Cowen: The Ministers and Secretaries Act 1924 and the Public Service Management Act 1997 set out the legal position of Government Ministers and Departments. Section 3 of the Public Service Management Act 1997 restates the responsibility of Ministers for the performance of functions which are assigned to their Department. Section 2(1) of the Act of 1924 provides that each Minister shall be a...

Written Answers — Tax Collection: Tax Collection (9 Mar 2005)

Brian Cowen: I am advised by the Revenue Commissioners that reviews have now been completed for these years and balancing statements and refunds will issue within the next few days. The delay in dealing with the submissions is regretted by the Revenue Commissioners and was due to backlogs of unworked post in the PAYE district concerned which normally occur at this time of year.

Finance Bill 2005: Report Stage (Resumed). (9 Mar 2005)

Brian Cowen: The amendment relates to the home carers tax credit of €770, which under section 466A of the Taxes Consolidation Act 1997, is granted to married couples where one spouse works at home to care for children, the aged and incapacitated person. The amendment proposes that the amount of the home carer credit should be the same as the maximum of the employee tax credit, commonly known as the PAYE...