Results 19,341-19,360 of 19,445 for speaker:Brian Cowen

Written Answers — Fiscal Policy: Fiscal Policy (19 Oct 2004)

Brian Cowen: The Deputy may be aware that section 98(a) of the Finance Act 1999, as inserted by section 50 of the Finance Act 2004, provides for the introduction of a scheme for excise tax relief for bio-fuels. The purpose of the scheme is to allow qualified and conditional relief from excise of bio-fuel used in approved pilot projects for either the production of bio-fuel or the testing of the technical...

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

Brian Cowen: Capital gains tax, CGT, is a tax on a capital gain arising on the disposal of assets. A 20% rate of CGT applies on the gains arising on the disposal of assets, including farm land. It was announced in the 2003 budget that no roll-over relief would be allowed for any purpose on gains arising from disposals on or after 4 December 2002. This relief was introduced when CGT rates were much higher...

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

Brian Cowen: The flat rate refund for unregistered farmers is examined every year in the lead-up to the budget. It is not customary to comment on any possible changes to the existing rate which may arise in the context of the forthcoming budget. The flat rate VAT refund is a simple administrative system designed to compensate farmers who are not registered for the VAT they incur as part of their farming...

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

Brian Cowen: My Department has no direct involvement in the operation of the disabled drivers medical board of appeal. However, I am informed that there is a backlog of appeals to be dealt with by the board, involving a waiting time of over two years for appellants to be seen. I am advised that the backlog of appeals, approximately 600, is caused by a number of factors, in particular, the general increase...

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

Brian Cowen: The interdepartmental review group established to review the disabled drivers and disabled passengers tax concessions scheme examined all aspects of the scheme including the qualifying medical criteria upon which access to the scheme is based. The Government has agreed that the Minister for Finance will consider the report on an ongoing basis in the overall budgetary context having regard to...

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

Brian Cowen: I am informed by the Revenue Commissioners that the most recent basic data on incomes from which information of the type requested by the Deputy could be derived are in respect of the "short" income tax year of 2001. This was a short transitional tax "year" running from 6 April to 31 December 2001 which preceded the first full calendar tax year, 1 January 2002 to 31 December 2002. The...

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

Brian Cowen: If the voluntary organisation referred to by the Deputy is purchasing a newly built premises, VAT applies at the reduced rate of 13.5% both on its construction and on the site, where these are connected contracts. Voluntary groups and charities are exempt under the EU sixth VAT directive with which Irish VAT law must comply. This means they do not charge VAT on their services and cannot...

Written Answers — Fiscal Policy: Fiscal Policy (19 Oct 2004)

Brian Cowen: The position is that the policies being pursued by the Government in the area of taxation are as set out in the relevant provisions of the Government programme, An Agreed Programme for Government, and the current national partnership agreement, Sustaining Progress. In this regard, the Conference of Religious in Ireland, CORI, was one of the organisations in the community and voluntary pillar...

Written Answers — Motor Vehicle Registration: Motor Vehicle Registration (12 Oct 2004)

Brian Cowen: I am informed by the Revenue Commissioners that new on-line facilities have greatly reduced the demand for service at their vehicle registration offices. An increasing number of motor dealers now register new vehicles on-line themselves — currently approximately 80% of such registrations nationally are on-line — in preference to using the facilities at vehicle registration offices. In...

Written Answers — State Laboratory: State Laboratory (12 Oct 2004)

Brian Cowen: I am conscious of the importance of service provided to coroners by the State Laboratory and the impact it inevitably has on relatives of people whose deaths are the subject of inquests at a time of great distress. The management of the laboratory share that sensitivity and constantly monitor the service by reviewing available resources, the possibilities for outsourcing and the complexity of...

Written Answers — Tax Code: Tax Code (12 Oct 2004)

Brian Cowen: The inheritance and gift tax thresholds referred to by the Deputy are increased each year in line with the annual increase in the consumer price index. The thresholds for the past three years are as follows: Indexed Group Thresholds Group Relationship to Disponer 2002 2003 2004 â'¬ â'¬ â'¬ A Son/Daughter 422,148 441,198 456,438 B Parent/ Brother/ Sister/ Niece/...

Written Answers — Disabled Drivers: Disabled Drivers (12 Oct 2004)

Brian Cowen: My Department has no direct involvement in the operation of the Disabled Drivers Medical Board of Appeal. However, I am informed that there is currently a backlog of appeals to be dealt with by the board. At present, there is a waiting time of over two years for appellants to be seen by the board. I am advised that the backlog of appeals — approximately 600 — is caused by a number of...

Written Answers — Tax Code: Tax Code (12 Oct 2004)

Brian Cowen: I am informed by the Revenue Commissioners that the full year cost to the Exchequer, estimated by reference to projected 2005 incomes, of the change mentioned by the Deputy is estimated at approximately €4,200 million.

Written Answers — Tax Code: Tax Code (12 Oct 2004)

Brian Cowen: I propose to take Questions Nos. 109 and 110 together. It is difficult to estimate the amount such a tax would bring in because details on the value of all residential property are not readily available. Based on data from the CSO 2002 census, updated with 2003 figures, the number of households in Ireland in 2003 was approximately 1.4 million, and the average house price was about €265,000....

Written Answers — Tax Code: Tax Code (12 Oct 2004)

Brian Cowen: In accordance with EU and Irish VAT legislation, most education, including primary and post-primary schools, is already exempt from VAT. This means that the schools do not charge VAT on the services they supply but they cannot recover VAT on the goods and services that they purchase. Essentially, only VAT-registered businesses which charge VAT are able to recover VAT. I presume the Deputy is...

Written Answers — Disabled Drivers: Disabled Drivers (12 Oct 2004)

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 the...

Written Answers — Decentralisation Programme: Decentralisation Programme (12 Oct 2004)

Brian Cowen: The data from the CAF, operated by the Civil Service Commission, published last month showed that 15 members of the staff of Ordnance Survey Ireland, OSI, have applied to decentralise to Dungarvan, with a further 47 expressions of interest in decentralising to Dungarvan OSI by civil servants.

Written Answers — Tax Code: Tax Code (12 Oct 2004)

Brian Cowen: The Revenue Commissioners have informed me that a cumulative tax credit certificate issued to the taxpayer's current employer on 6 October. This will take her off the emergency tax basis and any tax over deducted will be repaid to her by her employer. The delay in issuing the tax credit certificate was due the fact that the taxpayer's previous employer did not submit her form P45 containing...

Written Answers — Tax Code: Tax Code (12 Oct 2004)

Brian Cowen: I am advised by the Revenue Commissioners that an application from the person in question for a refund of VAT in accordance with the Value Added Tax (Refund of Tax) (No. 25) Order 1993 was received on 12 February 2002. The application was for a refund in respect of VAT on expenditure incurred in the period from 1986 to 2001. A refund relating to the period 1992 to 2001 was authorised....

Written Answers — Pension Provisions: Pension Provisions (12 Oct 2004)

Brian Cowen: Abatement, which is a standard feature of all public service superannuation schemes, is the practice whereby pension payments to a retired public servant may be stopped or reduced if the pensioner is re-employed in certain employments in the public service. The rules and practices governing the application of abatement are often specific to individual pension schemes. As a general guide, the...