Results 18,901-18,920 of 19,445 for speaker:Brian Cowen

Written Answers — Tax Code: Tax Code (9 Feb 2005)

Brian Cowen: I am advised by the Revenue Commissioners that a PAYE balancing statement for the year 2003 will issue to the taxpayer's spouse on 9 February 2005 as the taxpayer and her spouse are taxed under joint assessment.

Written Answers — Tax Code: Tax Code (9 Feb 2005)

Brian Cowen: The purchase of security pendants and telephone alarm systems, and their monitoring, are subject to the standard rate of VAT of 21%. 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 purchase, installation or...

Written Answers — Departmental Properties: Departmental Properties (9 Feb 2005)

Brian Cowen: Further to our correspondence to the Deputy regarding this matter, dated 17 April 2002 and 4 July 2003, the only further item that has come to light is the theft of a twin-axle trailer for carrying building supplies stolen from an Office of Public Works maintenance depot that was reported to the Garda Síochána. The item has not yet been recovered.

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

Brian Cowen: I am informed by the Revenue Commissioners that the information requested by the Deputy in regard to trusts is not readily available and either could not be obtained, or could not be obtained without conducting a protracted investigation of the Revenue Commissioners records. However, some information is available solely in regard to the larger trusts now dealt with in the Revenue...

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

Brian Cowen: It is assumed that what the Deputy requires is the proportion of PAYE and self-employed income earners in the ranges of income specified as determined by reference to the income tax record. I am advised by the Revenue Commissioners that the information requested, estimated by reference to the income tax years 2004 and 2005, is set out in the following tables. They indicate the proportions of...

Written Answers — Tax Code: Tax Code (9 Feb 2005)

Brian Cowen: Vehicle registration tax, VRT, is a tax on the registration of vehicles, regardless of their source, and is charged at the time when the vehicle is registered in the State. It is not a tax on the manufacture, supply or importation of motor vehicles. Section 130A of the Finance Act 1992 provides that VRT is payable on the registration of a kit car, where in the construction of the vehicle, a...

Written Answers — Tax Code: Tax Code (9 Feb 2005)

Brian Cowen: Tax relief for health expenses is provided for under section 469 of the Taxes Consolidation Act 1997. The relief is granted at the highest rate of tax at which the taxpayer is chargeable for the year of the claim. Relief cannot be claimed for any expenditure that has been or will be reimbursed by a medical insurer or where a compensation payment is or will be made in respect of the...

Written Answers — Tax Code: Tax Code (9 Feb 2005)

Brian Cowen: Medical expenses incurred outside of the State qualify for tax relief on the same basis as medical expenses incurred within the State provided that the following conditions apply. As regards the cost of a medical practitioner, the medical practitioner is entitled, under the laws of the country in which the care is provided, to practise medicine or dentistry there; and as regards the cost of...

Written Answers — Special Savings Incentive Scheme: Special Savings Incentive Scheme (9 Feb 2005)

Brian Cowen: The Deputy's question relates to a situation where it is claimed that interest accumulated in respect of savings in an SSIA of a deceased spouse is not being paid over to the surviving spouse. The question does not make clear if there is a difficulty specifically in regard to the SSIA itself or if the difficulty is in some way related to the distribution of the estate of the deceased person....

Northern Ireland Issues: Motion (Resumed). (9 Feb 2005)

Brian Cowen: I am pleased to have an opportunity to say a few words on the motion before the House. I support the agreed motion set out by many parties in the House. However, I would like to say something about the current position in which we find ourselves and how we should move forward. The whole idea of the Good Friday Agreement is to agree on a common journey rather than prescribe an ultimate...

Finance Bill 2005: Second Stage (Resumed). (9 Feb 2005)

Brian Cowen: I thank all Deputies who contributed to the debate yesterday and today. Clearly there is much interest in this Bill, and rightly so. I thank everyone who gave time and consideration to their contributions. I welcome all the opinions I heard from all sides in our attempt to improve the position for those we represent, regardless of our political persuasion. Deputy Bruton referred to the...

Finance Bill 2005: Referral to Select Committee. (9 Feb 2005)

Brian Cowen: I move: That the Bill be referred to the Select Committee on Finance and the Public Service, in accordance with Standing Order 120(1) and paragraph 1(a)(i) of the Orders of Reference of that committee.

Order of Business. (9 Feb 2005)

Brian Cowen: It is in the Supreme Court but I do not know exactly what is happening. I will communicate with the Deputy on this matter.

Order of Business. (9 Feb 2005)

Brian Cowen: It was not even raised at the Whips' meeting.

Written Answers — Disabled Drivers: Disabled Drivers (8 Feb 2005)

Brian Cowen: The Department of Finance and the Department of Health and Children are reconstituting the medical board of appeal for the disabled drivers and disabled passengers tax concessions scheme. Progress has been made and it is expected that the new arrangements will be put in place shortly. Staffing and administration of the board are being addressed as part of this process.

Written Answers — Tax Code: Tax Code (8 Feb 2005)

Brian Cowen: Capital gains tax, CGT, is a tax on a capital gain arising on the disposal of assets. A 20% rate of CGT now applies on the gains arising on the disposal of assets, including land which is the subject of a compulsory purchase order, CPO. This is the lowest rate of CGT in recent history. Where compensation is received for land that is compulsorily acquired, any gains arising from the amount...

Written Answers — Tax Code: Tax Code (8 Feb 2005)

Brian Cowen: Tax relief for health expenses is provided for under section 469 of the Taxes Consolidation Act 1997. I am informed by the Revenue Commissioners that under the provisions of the section, relief from income tax may not be claimed for the cost of homoeopathic treatment except in the following limited circumstances: where the homoeopath is a qualified medical practitioner registered in the...

Written Answers — HM Customs and Excise Vessel: HM Customs and Excise Vessel (8 Feb 2005)

Brian Cowen: I am advised by the Revenue Commissioners that HM Customs and Excise have informed them that the customs cutter HMCC Valiant left the quay at Lisahally, Derry, Northern Ireland, on Sunday 30 January 2005 at 9.25 a.m. bound for sea. While transiting Lough Foyle, HMCC Valiant launched her RHIB, rigid inflatable boat, in the fairway at the end of the maintained channel to diagnose an engine...

Written Answers — Child Care Services: Child Care Services (8 Feb 2005)

Brian Cowen: The Deputy's question has nine separate proposals for funding child care services. Only some of them fall within the remit of my Department. Over the past number of years the Government has considered carefully the whole 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 with children....

Written Answers — Tax Clearance Certificates: Tax Clearance Certificates (8 Feb 2005)

Brian Cowen: I am advised by the Revenue Commissioners that a C2 application form and supporting explanatory documentation has issued to the person concerned. These forms are available on-line from Revenue's website www.revenue.ie or by phoning the 24-hour Revenue form ordering service on 1890 306706.