Results 19,141-19,160 of 19,445 for speaker:Brian Cowen

Order of Business. (27 Jan 2005)

Brian Cowen: The gas regulation Bill has 60 heads. It will give effect to the restructuring of the natural gas industry. It is expected to be published in the course of this year. I cannot be more specific. No legislation is envisaged on the other matter. As the Deputy is aware it is a matter that is addressed under the social partnership process as a result of agreements already reached.

Written Answers — Disabled Drivers: Disabled Drivers (26 Jan 2005)

Brian Cowen: The Department of Finance together with the Department of Health and Children, is currently 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 over the coming weeks. Staffing and administration of the board are also being addressed...

Written Answers — Tax Code: Tax Code (26 Jan 2005)

Brian Cowen: 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 table below outlines the old rates which were applicable up to 1 December 2004 as well as the new rates as applicable on or after 2 December 2004. It also shows relevant information available regarding the number of...

Written Answers — Tax Code: Tax Code (26 Jan 2005)

Brian Cowen: The position is that charities and non-profit groups are exempt from VAT under the EU Sixth VAT Directive with which Irish law must comply. This means that such organisations do not charge VAT on the goods and services they provide and cannot recover VAT incurred on their input costs. Essentially, only VAT registered businesses which charge VAT are able to recover VAT. There is no provision...

Written Answers — Tax Code: Tax Code (26 Jan 2005)

Brian Cowen: The issue of paying family income supplement through the tax system was considered in late 2002 by a working group established under the Programme for Prosperity and Fairness to examine the role which refundable tax credits can play in the tax and welfare system. The group was made up of representatives of the social partners and was chaired by my Department. A perception existed at the time...

Written Answers — Tax Code: Tax Code (26 Jan 2005)

Brian Cowen: I am advised by the Revenue Commissioners that they have written to the person concerned requesting details of all employments, any other sources of income and P60 forms. When the information requested is received, Revenue will review the person's tax credits and ensure that the taxpayer is subject to the correct tax deduction. Any overpayment of tax for earlier years will be refunded.

Written Answers — Tax Code: Tax Code (26 Jan 2005)

Brian Cowen: Government policy in the housing market has focused, among other things, on improving supply thereby assisting home ownership particularly for first-time buyers. In this context, the years 2002 and 2003 were the eighth and ninth successive years of record housing output with 57,695 and 68,819 completions, respectively. This positive trend in supply has continued into 2004, with statistics for...

Written Answers — Social Inclusion: Social Inclusion (26 Jan 2005)

Brian Cowen: The Government will spend a multiple of this small surplus amount on social inclusion in 2005. Over €12 billion will be spent on social welfare measures, including increases in old age pensions, unemployment benefit and child benefit — 8% more than in 2004. Some €2.8 billion has been allocated for health, education and accommodation services for those with an intellectual or physical...

Written Answers — Tax Code: Tax Code (26 Jan 2005)

Brian Cowen: Tax relief for mortgage interest and health insurance already operate in effect as refundable tax credits as the relief is given at source to all, irrespective of tax liability. As for the costs of introducing refundable credits generally, this depends on the particular expenditure involved, the liability of individual taxpayers and the impact on economic behaviour of changing to a refundable...

Written Answers — Tax Code: Tax Code (26 Jan 2005)

Brian Cowen: The current tax relief for waste service charges is provided by granting a relief to taxpayers based on the charges they have paid to local authorities and private operators in the previous year, provided of course that they have actually paid the relevant amount and on time. I appreciate the thrust of the various points raised by the Deputy. There are, however, a number of factors which...

Written Answers — Companies Register: Companies Register (26 Jan 2005)

Brian Cowen: The position regarding residues, either lands or other assets, belonging to companies which are struck off the Register of Companies under company law is that such residues become the property of the State under section 28(2)(a) of the State Property Act 1954. More than 5,000 companies have been struck off the register per annum in recent times. The cost of establishing and maintaining an...

Written Answers — Regulation of Gambling: Regulation of Gambling (26 Jan 2005)

Brian Cowen: I propose to take Questions Nos. 349 to 351, inclusive, together. Regarding the growth of betting by phone and the Internet, I refer the Deputy to my previous reply of 30 November 2004 on this matter. There is a limit to what can be achieved in tax legislation and this is particularly the case when considering the problem of excessive gambling.

Written Answers — Cross-Border Funding: Cross-Border Funding (26 Jan 2005)

Brian Cowen: The INTERREG IIIA, Ireland-Northern Ireland programme, is managed by the special EU programmes body, SEUPB, one of six North-South implementation bodies set up under strand II of the Good Friday Agreement. The SEUPB has informed me that the group in question was part of a consortium that applied for funding under the INTERREG IIIA Ireland-Northern Ireland programme on 22 January 2004 under...

Written Answers — Tax Collection: Tax Collection (26 Jan 2005)

Brian Cowen: The Minister for the Environment, Heritage and Local Government is responsible in Government for national waste management policy. The position as I understand it is that local authorities are obliged to collect or arrange for the collection of household waste within their functional areas. However, this obligation does not apply in certain circumstances, including where an adequate waste...

Written Answers — Tax Code: Tax Code (26 Jan 2005)

Brian Cowen: I do not accept the Deputy's assertion that there is unfair discrimination in the situation outlined in his question. While the couples may have the same income, they are not in the same situation. The difference in treatment between married one income and married two income couples with regard to the standard rate band arises as part of the policy of band widening which was commenced in...

Written Answers — Tax Code: Tax Code (26 Jan 2005)

Brian Cowen: The Deputy will be aware that there are a number of incentives in place to assist owner-occupiers in purchasing residential property. There is no stamp duty on the purchase of new residential property for owner-occupiers where the dwelling is not greater than 125 sq. m. and complies with certain conditions in relation to building standards. If the property is over 125 sq. m., stamp duty is...

Written Answers — Disabled Drivers: Disabled Drivers (26 Jan 2005)

Brian Cowen: I amadvised by the Revenue Commissioners that the organisation in question currently has eight vehicles registered under the disabled drivers and disabled passengers — tax concessions — regulations 1994 on which VAT and VRT have been repaid. Under the regulations, repayment or remission is given only where the Revenue Commissioners are satisfied that the vehicle in question is a...

Written Answers — Tax Code: Tax Code (26 Jan 2005)

Brian Cowen: The general exemption limits were last increased in 1998-99, apart from a small upward rounding in 2002 because of conversion to the euro. It stands at €5,210 for a single person and €10,420 for a married couple. There are child additions of €575 for the first and second child, and €830 for third and subsequent children. The general exemption limits have not been increased in recent...

Written Answers — Freedom of Information: Freedom of Information (26 Jan 2005)

Brian Cowen: The State, semi-State, State-sponsored and statutory bodies under the aegis of my Department that are not subject to the Freedom of Information Acts are: Central Bank and Financial Services Authority of Ireland; Irish Financial Services Regulatory Authority; Financial Services Ombudsman; National Treasury Management Agency; National Pensions Reserve Fund Commission; National Development...

Written Answers — Financial Services Regulation: Financial Services Regulation (26 Jan 2005)

Brian Cowen: The Irish Financial Services Regulatory Authority, IFSRA, is statutorily independent in the carrying out of its regulatory functions and I have no involvement in its day to day activities. However, I am advised that in 2004 IFSRA wrote to all lenders and insurers seeking information on the their endowment businesses. The information requested included details of, inter alia, the number of...