Results 18,861-18,880 of 19,445 for speaker:Brian Cowen

Written Answers — Disabled Drivers: Disabled Drivers (17 Feb 2005)

Brian Cowen: The disabled drivers' and disabled passengers' (tax concessions) scheme is open to people with disabilities who meet the specified criteria and have obtained a primary medical certificate to that effect. The senior area medical officer attached to the relevant local health board is responsible for both the medical assessment and the issue of the medical certificate. The medical criteria for...

Written Answers — Drug Seizures: Drug Seizures (17 Feb 2005)

Brian Cowen: As the Deputy will be aware, drug abuse is a national and not just a regional problem. The memorandum of understanding which was signed by both the Minister for Justice, Equality and Law Reform and the Minister for Finance in January 1996 provides that the Customs and Excise service of the Revenue Commissioners has primary responsibility for the prevention, detection, interception and seizure...

Written Answers — Tax Code: Tax Code (17 Feb 2005)

Brian Cowen: There have been reductions in tax rates under most tax heads since 1997. At the same time the tax yield to the State has continued to rise owing to the extra economic activity accompanying that policy. In some cases, such as capital gains tax and corporation tax, the tax yield increased substantially after rates were cut. That extra tax revenue has been used, among other things, to reduce tax...

Written Answers — Departmental Credit Cards: Departmental Credit Cards (17 Feb 2005)

Brian Cowen: As stated in my reply on 27 January 2005, since the formation of the Government in June 2002, a total of 18 departmental credit cards have been in use by office holders and officers in my Department, of which 14 cards are currently in use. Two of the cards are held by officers in corporate services division and the administration unit of the Centre for Management and Organisation Development....

Written Answers — Consultancy Contracts: Consultancy Contracts (17 Feb 2005)

Brian Cowen: The following is the information sought by the Deputy regarding my Department and public bodies funded from its Vote. My Department did not award contracts solely for public relations projects in the period mentioned by the Deputy. It did, however, award two contracts in the period which, while mainly for other purposes, involved a public relations element. The details of those two contracts...

Written Answers — Revenue Statistics: Revenue Statistics (16 Feb 2005)

Brian Cowen: An estimated 42,800 persons are engaged in cultural employment in Ireland in 2002. Cultural employment covers both cultural occupations, such as librarians, writers, etc., irrespective of the main activity of the employer, and all employment in cultural activities irrespective of the person's occupation, such as artistic, administrative, etc. The estimate is based on an analysis of the...

Written Answers — Liquor Licensing Laws: Liquor Licensing Laws (16 Feb 2005)

Brian Cowen: While I have no direct function in the issuing of publican licences, I have been informed by the Revenue Commissioners that a publican ordinary licence was issued to the person concerned on 25 November 2002. This licence expired on 30 September 2003. Under legislation, publican ordinary licences expire annually on 30 September. Although the person was issued a renewal notice, and three...

Written Answers — Disabled Drivers: Disabled Drivers (16 Feb 2005)

Brian Cowen: While I have no direct function in the operation of the medical board of appeal for the disabled drivers' and disabled passengers' (tax concessions) scheme, there are approximately 600 persons waiting for an appeal, as of October 2004. The board of appeal is being reconstituted and, therefore, I am unable to determine the average length of time that persons have to wait for an appeal....

Written Answers — Seachtain na Gaeilge: Seachtain na Gaeilge (16 Feb 2005)

Brian Cowen: Tá Gaeleagras na Seirbhísí Poiblí mar chuid de mo Roinn. Thug siad tacaíocht araimh anall do Sheachtain na Gaeilge ina n-ionad oibre, ina gcúrsaí oiliúna agus mar áis chomhloireachta do Ranna atá ag iarraidh imeachtaí a reáchtáil i rith na seachtaine seo. I mbliana ina bhfoirgneamh féin tá sé beartaithe ag Gaeleagras trí réamhfhógraíocht don bhaill foirne lá ar leith a...

Written Answers — Special Savings Incentive Scheme: Special Savings Incentive Scheme (16 Feb 2005)

Brian Cowen: The question relates to a situation where a special savings incentive scheme saver dies before the end of the five year savings period. The special savings incentive scheme allows savers to subscribe to their special savings incentive scheme account on a monthly basis for a 60 month period and the Government provides a top-up of 25% of the value of subscriptions made in each month. When a...

Seanad: Development of BMW Region: Statements. (16 Feb 2005)

Brian Cowen: I welcome the opportunity to open this debate. While the focus of the debate is on progress in the BMW region, it is important that we reflect at the outset on the major economic strides the country as a whole has made in recent years. As I will indicate in my address, the BMW region has very much shared in this progress. A thriving economic climate has been created in Ireland over the past...

Written Answers — Disabled Drivers: Disabled Drivers (15 Feb 2005)

Brian Cowen: I propose to take Questions Nos. 256 and 272 together. I assume the Deputy is referring to the interdepartmental review group which was established to review the scheme. It examined all aspects of the scheme, including qualifying medical criteria, benefits and the appeals process. The report of the group was published on my Department's website in July 2004 and copies have been placed in the...

Written Answers — Tax Code: Tax Code (15 Feb 2005)

Brian Cowen: I am informed by the Minister of Agriculture and Food that under the EU sugar regime, which comes within the remit of that Minister, each member state has a quota for manufactured sugar. There is no quota for sugar beet nor is there a quota at farm level. The EU regulations stipulate that the quota must be made available to the sugar manufacturing enterprises in the member state. Accordingly,...

Written Answers — Tax Code: Tax Code (15 Feb 2005)

Brian Cowen: I propose to take Questions Nos. 262 and 270 together. My Department, following consultation with the Department of Communications, Marine and Natural Resources, has submitted a formal application for Commission approval for a scheme which allows excise relief for pilot projects in the biofuels area, including pure plant oil, biodiesel and bioethanol. The EU Energy Tax Directive (2003)...

Written Answers — Tax Code: Tax Code (15 Feb 2005)

Brian Cowen: The rate of VAT that applies to a particular good or service is determined by the nature of the goods or service, and not by the status of the customer. Telecommunications services including phones are subject to the standard rate of VAT at 21%. The supply of electricity and gas is subject to the reduced VAT rate of 13.5%. There is no provision in European VAT law, with which Irish VAT law...

Written Answers — Tax Code: Tax Code (15 Feb 2005)

Brian Cowen: I propose to take Questions Nos. 264 and 265 together. The VAT rating of goods and services is subject to the requirements of EU VAT law, with which Irish VAT law must comply. While we can maintain the zero rating on those goods and services which were zero-rated before 1 January 1991, the goods and services referred to by the Deputy do not fall within this category. Similarly, member states...

Written Answers — Tax Collection: Tax Collection (15 Feb 2005)

Brian Cowen: I am advised by the Revenue Commissioners that they outsource a broad range of tasks, including cleaning and security, IT systems, data capture, training and debt collection. I understand the Deputy is referring to work undertaken on behalf of the Revenue Commissioners in regard to tax collection and data capture of information from the income tax return. form 11, and corporation tax return,...

Written Answers — Tax Code: Tax Code (15 Feb 2005)

Brian Cowen: There are no exemptions or reliefs in the stamp duty code for voluntary sporting bodies.

Written Answers — Departmental Staff: Departmental Staff (15 Feb 2005)

Brian Cowen: I propose to take Questions Nos. 273 and 274 together. I am informed by the Revenue Commissioners that their office in Mullingar will continue to operate as a revenue office. However, following the successful introduction of on-line vehicle registration through the ROS, revenue on-line service, the demand for direct customer contact services at vehicle registration offices has declined...

Written Answers — Tax Code: Tax Code (15 Feb 2005)

Brian Cowen: VAT rates are governed by the EU Sixth VAT Directive with which Irish VAT law must comply. Member states may only grant a VAT exemption to activities listed under Article 13 of this directive. Therefore, the introduction of new exempt activities does not arise. In general, these exemptions are transposed by the first Schedule to the VAT Act 1972, as amended. Under the EU Sixth VAT Directive,...