Results 18,841-18,860 of 19,445 for speaker:Brian Cowen

Written Answers — Disabled Drivers: Disabled Drivers (23 Feb 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, the Department of Finance and the Department of Health and Children are reconstituting the medical board of appeal for the scheme. Progress has been made and it is hoped that the new arrangements will be put in place...

Written Answers — Tax Collection: Tax Collection (23 Feb 2005)

Brian Cowen: It is not the practice to comment on an individual taxpayer's affairs unless it is clear that the Deputy is asking on behalf of or with the consent of the taxpayer concerned. Moreover, I am not aware of any concessions of the nature referred to by the Deputy.

Written Answers — Tax Code: Tax Code (23 Feb 2005)

Brian Cowen: I am advised by the Revenue Commissioners that on the basis of the details now provided to the person, a revised certificate of tax credits for 2005, which will reflect the correct marital status and level of income of the taxpayer, will issue shortly. The taxpayer is entitled to a refund of tax for the years 2001 to 2004 inclusive and a cheque for this will also issue shortly. Any tax...

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

Brian Cowen: I have no plans to introduce a tax on second homes.

Written Answers — Standards in Public Office Commission: Standards in Public Office Commission (22 Feb 2005)

Brian Cowen: There are no plans to extend the scope and remit of the Standards in Public Commission.

Written Answers — Departmental Correspondence: Departmental Correspondence (22 Feb 2005)

Brian Cowen: I am advised by the Revenue Commissioners that a correct PAYE balancing statement 2003, form P21, issued to the taxpayer dated 16 February 2005.

Written Answers — Disabled Drivers: Disabled Drivers (22 Feb 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 reconstituting the medical board of appeal for the scheme. Progress has been made and it is hoped that the new arrangements will be put in place...

Written Answers — Disabled Drivers: Disabled Drivers (22 Feb 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 reconstituting the medical board of appeal for the scheme. Progress has been made and it is hoped that the new arrangements will be put in place...

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

Brian Cowen: I propose to take Questions Nos. 156 and 157 together. As the Deputy will be aware, I changed the stamp duty rates for first-time owner-occupiers of second-hand property in the 2005 budget, which was announced on 1 December 2004. The following table, which was provided to the Deputy in a previous parliamentary question response, outlines the old rates which were applicable up to 1 December...

Written Answers — Political Fund Raising: Political Fund Raising (22 Feb 2005)

Brian Cowen: I have no plans to introduce such a restriction.

Written Answers — Consultancy Contracts: Consultancy Contracts (22 Feb 2005)

Brian Cowen: Under section 6, recording and reporting on consultancies in the Civil Service, of the Department of Finance guidelines for engagement of consultants in the Civil Service — March 1999 — Departments-offices which commission consultants are required to establish computer registers and to record in relation to each consultancy the firm awarded the contract, the cost and purpose of the...

Written Answers — Consultancy Contracts: Consultancy Contracts (22 Feb 2005)

Brian Cowen: The guidelines for engagement of consultants in the Civil Service, produced by my Department in March 1999, outlines in paragraph 3.05 a number of general criteria to be adhered to by Departments in relation to consultancy projects. One of the general criteria outlined is that Departments should ensure that additional costs and-or expenses are included as part of the fee. Where this is not...

Written Answers — Consultancy Contracts: Consultancy Contracts (22 Feb 2005)

Brian Cowen: There are three sets of guidelines which set out the criteria in question: general guidelines on procurement, general guidelines on the engagement of consultants and new guidelines which will apply particularly in the public relations or communications area. In March 1999, my Department issued the guidelines for engagement of consultants in the Civil Service. The latest public procurement...

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

Brian Cowen: There are no tax incentives available for persons towards paying crèche fees. Over recent years, the Government has considered carefully the area of child care. It has been decided as a matter of policy that child benefit will be the main instrument through which support will be provided to parents. One of the main benefits from this approach is that, whereas tax relief would be of little or...

Written Answers — Dormant Accounts Fund: Dormant Accounts Fund (22 Feb 2005)

Brian Cowen: Under section 6 of the Unclaimed Life Assurance Polices Act 2003, a life assurance policy is treated as unclaimed if, in the case of a fixed term policy, the specified term has expired, if an amount would be payable if the policyholder were to make a claim, and if the insurance undertaking has received no communication from the policyholder for a period of at least five years. In the case of...

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

Brian Cowen: The Minister for Education and Science, in consultation with the Minister for the Environment and Local Government, with the consent of the Minister for Finance, issues guidelines regarding section 50 student accommodation. Under these guidelines there is a requirement for a minimum of three bed spaces per unit and a maximum of eight per unit. In this regard, I am informed by the Department...

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

Brian Cowen: Under the provisions of section 472 of the Taxes Consolidation Act 1997, a proprietary director and her-his spouse are not entitled to the employee tax credit, formerly the PAYE allowance, against emoluments paid to either spouse by a company of which one of the spouses is a proprietary director. However, the employee tax credit may be due to each spouse against her-his other emoluments, if...

Written Answers — Nursing Home Charges: Nursing Home Charges (22 Feb 2005)

Brian Cowen: The national pensions reserve fund was established for the purpose of meeting as much as possible of the cost to the Exchequer of social welfare pensions and public service pensions to be paid from the year 2025 until the year 2055, or such other subsequent years as may be specified, as set out in section 18(1) of the National Pensions Reserve Fund Act 2000. Section 20(1) of the Act states...

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

Brian Cowen: I am advised by the Revenue Commissioners that a project was commenced on a pilot basis to capture information from income tax and corporation tax returns for the purpose of raising tax assessments. The pilot project in relation to income tax experienced some technical difficulties not related to the external contractor and steps are being taken to resolve these. The essential difficulties...

Written Answers — Waste Management: Waste Management (17 Feb 2005)

Brian Cowen: Data is not held by my Department concerning the weight of waste disposed, except in the case of confidential waste paper which amounted to approximately 104,000 kg. in 2004. My Department uses Dublin City Council's refuse collection service for the disposal of general waste, including cardboard for recycling. In the case of obsolete computer equipment, staff members are first given the...