Results 19,321-19,340 of 19,445 for speaker:Brian Cowen

Written Answers — Motor Vehicle Registration: Motor Vehicle Registration (2 Nov 2004)

Brian Cowen: From a vehicle registration tax, VRT, perspective, the rate of tax payable depends on the characteristics of the vehicles and not their use. Agricultural tractors and most goods vehicles are classified as category C vehicles, attracting a VRT liability on registration of €50. In general, once a vehicle has been registered in the State, and allocated a permanent registration number, it is...

Written Answers — Child Care Services: Child Care Services (2 Nov 2004)

Brian Cowen: I propose to take Questions Nos. 262 and 278 together. In the budget of 2001, the Minister for Finance allocated €12.7 million for the provision of crèches for the children of civil servants throughout Ireland. The allocation was part of a major initiative by the Government to improve child care provision and increase the number of child care places available. There are five crèches in...

Written Answers — Tax Code: Tax Code (2 Nov 2004)

Brian Cowen: A relatively small number of representations on the use of company cars have been received since the introduction of the new benefit-in-kind arrangements in January 2004. Queries have principally related to the fact that PRSI and the health levy now apply to the benefit of a company car with some issues also being raised about the new structure. As announced in the budget for 2003, the...

Written Answers — Decentralisation Programme: Decentralisation Programme (2 Nov 2004)

Brian Cowen: Detailed discussions have been held with the Civil Service and public service unions on the procedures used to deal with applications under central applications facility. A document which records the main features of these discussions on human resource issues is on the central applications facility website. The Government and the decentralisation implementation group, chaired by Mr. Phil...

Written Answers — Decentralisation Programme: Decentralisation Programme (2 Nov 2004)

Brian Cowen: A total of 1,029 Dublin-based civil servants lodged priority applications to relocate with their own Department or office up to the closing date for priority applications on 7 September 2004. An exact grade match for each Department and office is not yet available. The CAF is still open to receive applications. Full details of the priority applications to the CAF have been published and are...

Written Answers — Departmental Staff: Departmental Staff (2 Nov 2004)

Brian Cowen: Vote 6 for my Department makes provision for an allocation of €127.341 million for 2004. This is made up of administration expenditure of €47.168 million, €33.045 million of which is pay; programme expenditure of €80.585 million, €41.682 million of which is current expenditure and €38.903 million is capital; and appropriations-in-aid of €412,000. The capital allocation of...

Written Answers — Offshore Accounts: Offshore Accounts (2 Nov 2004)

Brian Cowen: I am informed by the Revenue Commissioners that where a person has used an offshore account for the purposes of concealing income or gains which were not disclosed for tax purposes, they take steps to pursue the outstanding tax liabilities together with interest and penalties. Where the person in question is deceased, the law provides that the tax liability together with interest and...

Written Answers — Tax Code: Tax Code (2 Nov 2004)

Brian Cowen: A charge to capital gains tax, CGT, arises in respect of chargeable gains accruing on the disposal of assets. Such gains are computed in accordance with the provisions of the Capital Gains Tax Acts. The charge extends to individuals, companies and unincorporated bodies of persons. CGT has no connection with income which is the basis for income tax. The CGT liability of an individual is...

Written Answers — Tax Code: Tax Code (2 Nov 2004)

Brian Cowen: I am advised by the Revenue Commissioners that an official from their office has been in touch with the person concerned regarding this matter. I am informed that lo-call numbers were provided to deal with queries from former shareholders in First Active plc who made gains arising from its buy-out in January of this year. The provision of these lo-call numbers was one of a series of...

Written Answers — Tax Code: Tax Code (2 Nov 2004)

Brian Cowen: I assume the Deputy is referring to vehicle registration tax. Any change in the rates of vehicle registration tax is normally considered in the context of the annual budget. As is normal, I do not comment on such matters in advance of the budget. Matters in connection with annual road tax are the responsibility of the Minister for the Environment, Heritage and Local Government.

Written Answers — State Property: State Property (2 Nov 2004)

Brian Cowen: State occupied buildings have been exempt from rates since before the foundation Valuation Act 1852. Section 63 of the Poor Relief (Ireland) Act 1838 exempted all buildings of a public nature which included all State occupied property. The exemption on public grounds generally was removed by the Valuation Act 2001 but the exemption for State occupied property was specifically continued and...

Written Answers — Tax Code: Tax Code (2 Nov 2004)

Brian Cowen: There are no plans to introduce such a tax at this time. The introduction of a hotel bed tax would inevitably place an additional cost on an increasingly price conscious tourist thereby having a detrimental effect on Ireland's tourism competitiveness internationally. Established tourism policy, as set out in the document New Horizons for Tourism describes competitiveness as one of the key...

Written Answers — Tax Code: Tax Code (19 Oct 2004)

Brian Cowen: I assume the Deputy is referring to the recent changes applying PAYE to benefits-in-kind, BIK, introduced with effect from 1 January 2004 and for which legislative provision was made in the Finance Acts 2003 and 2004 and the Social Welfare Acts 2003 and 2004. The intention of the new system is to ensure that generally all remuneration, in whatever form, is treated in the same way for income...

Written Answers — Tax Code: Tax Code (19 Oct 2004)

Brian Cowen: I am advised by the Revenue Commissioners that the refund is being withheld as the taxpayer has not complied with preliminary tax requirements, that is, preliminary income tax 2003 which was due on 31 October 2003 is outstanding.

Written Answers — Disabled Drivers: Disabled Drivers (19 Oct 2004)

Brian Cowen: The report of the interdepartmental review group sets out in detail the genesis and development of the disabled drivers and disabled passengers tax concessions scheme including the current benefits, the Exchequer costs, the various requests to broaden the eligibility criteria and various recommendations for changes to the scheme. Following on from two of the report's recommendations...

Written Answers — Tax Collection: Tax Collection (19 Oct 2004)

Brian Cowen: The number of companies which indicated on their tax return forms that they were liable to pay corporation tax for each of the years from 1997 to 2002 is set out below. I am informed by the Revenue Commissioners that statistics on the amount of corporation tax paid by foreign-owned companies are not separately available. However, data can be derived from corporation tax returns on the...

Written Answers — Tax Code: Tax Code (19 Oct 2004)

Brian Cowen: Married couples living together may opt for joint assessment where they may transfer unused credits and bands between spouses, subject to certain restrictions. The restrictions relate to the employee credit which is allocated on an individual basis and is non-transferable and to transferability of the standard rate band for a married couple which is limited to €37,000. The majority of...

Written Answers — Tax Code: Tax Code (19 Oct 2004)

Brian Cowen: I assume the Deputy is referring to the recent once-off gains arising to shareholders from the disposal of their shares in First Active plc which gives rise to a potential capital gains tax, CGT, liability. The CGT liability of an individual is computed by reference to the chargeable gain on the disposal which is essentially the excess of the sale proceeds, net of incidental costs of sale,...

Written Answers — Tax Code: Tax Code (19 Oct 2004)

Brian Cowen: I am advised by the Revenue Commissioners that a tax reconciliation statement issued to the individual concerned on 23 April 2004. Arrangements have been made to provide a copy of the statement to the taxpayer.

Written Answers — Garda Recruitment: Garda Recruitment (19 Oct 2004)

Brian Cowen: It is expected, arising from the Government's recent decision to increase the strength of the Garda Síochána to 14,000, that a new Garda recruitment competition will be advertised in the coming weeks. It is anticipated that the Garda Síochána will be able to take the next intake of trainees to the Garda College from the current panel. The Deputy may wish to note that following the...