Results 19,161-19,180 of 19,445 for speaker:Brian Cowen

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

Brian Cowen: In the budget and Finance Act 1998 the Government introduced a system of capital allowances specifically for nursing homes that are registered with a health board. The purpose of this targeted measure was to encourage investment in increased nursing home capacity and in improved facilities for the elderly and incapacitated for which there continues to be a demand. When the scheme of capital...

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

Brian Cowen: As the Deputy will be aware, the 2005 budget introduced a stamp duty relieving measure for first-time house purchasers who are owner-occupiers of second-hand houses by increasing the stamp duty exemption threshold for such purchasers from €190,500 to €317,500 and by having reduced rates for house values up to €635,000. Where a contract has been entered into prior to 2 December 2004 the...

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

Brian Cowen: I have been informed by the Revenue Commissioners that the information furnished on tax returns generally does not require the yield from a particular sector or sub-sector of trade to be identified. In these circumstances, the amount of tax revenues collected under all taxation headings in respect of the greyhound and breeding sector cannot be readily identified from the overall yield from...

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

Brian Cowen: I have been informed by the Revenue Commissioners that the information furnished on tax returns generally does not require the yield from a particular sector or sub-sector of trade to be identified. In these circumstances, the amount of tax revenues collected under all taxation headings in respect of the horse-racing and breeding sector cannot be readily identified from the overall yield from...

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

Brian Cowen: I am advised by the Revenue Commissioners that profits arising on letting a house in the circumstances outlined will be aggregated with other income arising in the same year and chargeable to income tax. Exemption from income tax is available where total income for the year does not exceed the appropriate limits. For 2005, for a person aged 65 years and over, these are €16,500 and €33,000...

Written Answers — Decentralisation Programme: Decentralisation Programme (26 Jan 2005)

Brian Cowen: I propose to take Questions Nos. 372 to 374, inclusive, together. In reply to a parliamentary question on 4 February 2004, my predecessor stated that approximately 210 staff based in Dublin would decentralise to Dungarvan, County Waterford. The relocation of Ordnance Survey Ireland, OSI, to Dungarvan will not affect its existing regional offices. The outline implementation plan prepared by...

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

Brian Cowen: As the Deputy is aware, the Finance Act 2001 introduced a new uniform scheme of tax relief on donations made by either individuals or corporate bodies to eligible charities and other approved bodies, including first and second level schools and third level institutions, including universities. The minimum qualifying donation for relief purposes to any one eligible charity or approved body is...

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

Brian Cowen: I assume the Deputy is referring to the disabled drivers and disabled passengers (tax concessions) scheme. This scheme is open to those 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...

Written Answers — Pension Provisions: Pension Provisions (26 Jan 2005)

Brian Cowen: I will be introducing the pension increases referred to at an early date. These arrangements will have retrospective effect to 1 January 2004. The new arrangements relate only to the pension entitlement of workers with a pensionable salary below the threshold of 3.33 times the rate of the contributory old age pension, €31,186, and whose occupational pensions are integrated with the social...

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

Brian Cowen: I amadvised by the Revenue Commissioners that a PAYE balancing statement, P21 form, for the year 2003 issued to the taxpayer on 21 January 2005.

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

Brian Cowen: As the Deputy is aware, the Revenue Commissioners cannot comment publicly on particular cases. Section 343 of the Taxes Consolidation Act 1997 provides for the granting of capital allowances to certain qualifying companies carrying on qualifying trading operations in enterprise areas. Both the Revenue Commissioners and the Minister for Enterprise, Trade and Employment have roles in the...

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

Brian Cowen: I understand the Deputy's question relates to the charitable tax exemption status of the company. I am advised by the Revenue Commissioners that charitable tax exemption was granted to the company on 25 November 2004. There is no provision whereby the charitable tax status can be backdated to 2002.

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

Brian Cowen: I am informed by the Revenue Commissioners that the amount of VAT collected in respect of the sale of parts by the motor industry cannot be identified in the overall yield of VAT, as the information furnished on VAT returns from the industry does not require this to be identified. The only relevant information available regarding VAT on motor parts is in respect of the purchase of car...

Written Answers — Motor Fuels: Motor Fuels (26 Jan 2005)

Brian Cowen: Fuel prices are driven by a number of factors, including the price of oil on international markets, exchange rates, production costs and refining costs. The rise in oil prices over recent periods reflected additional factors such as geopolitical uncertainty, supply disruptions and strong economic growth in "catch-up" countries such as China. Mineral oil taxes are also a factor influencing...

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

Brian Cowen: The stallion stud fees exemption was introduced in the Finance Act 1969 to encourage the development of the Irish bloodstock industry by creating an incentive for investment in Irish stallions and applied to stallions standing at stud in the State and abroad. Income arising to the owner or part-owner of a stallion from the sale of services or the right to services is exempt from tax. Losses...

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

Brian Cowen: The disabled drivers and disabled passengers (tax concessions) scheme is open to those 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 the...

Written Answers — Betting Premises: Betting Premises (26 Jan 2005)

Brian Cowen: The permitted opening times of registered betting premises were amended in the Finance Act 1998. The 1998 changes extended the opening hours of betting shops to cater for the growing trend towards evening race meetings and Sunday racing. The legislation covering opening hours of betting shops sets out that registered premises cannot be open for business on Christmas Day, Good Friday or Easter...

Written Answers — Departmental Appointments: Departmental Appointments (26 Jan 2005)

Brian Cowen: Since my appointment as Minister for Finance, in accordance with the provisions of section 11(1) of the Public Service Management Act 1997, the Government has appointed one special adviser at my request. I have also appointed a personal secretary and personal assistant. These posts are held on a contract basis.

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

Brian Cowen: I am advised by the Revenue Commissioners that a PAYE balancing statement for the year 2003 issued on 21 January 2005, following a telephone call from the taxpayer on 18 January 2005.

Seanad: Book of Estimates 2005: Statements. (24 Nov 2004)

Brian Cowen: I am delighted to have this opportunity to outline to Seanad Éireann the Government's public spending plans as set out in the 2005 Estimates. In my budget next week I will set out the full details of the Government's economic and fiscal strategy for 2005, including further spending measures and taxation. In framing the 2005 Estimates the Government was conscious that the funds being spent...