Results 221-240 of 406 for speaker:Charlie McCreevy

Non-Resident Accounts. (17 Feb 2004)

Charlie McCreevy: I am informed by the Revenue Commissioners that it has not been possible in any cases examined to date to obtain the evidence necessary to meet the required standard of "beyond reasonable doubt" in amnesty non-compliance offences. It is generally the case also that where a taxpayer agrees to co-operate in an investigation and Revenue cannot otherwise access relevant evidence, the taxpayer's...

Non-Resident Accounts. (17 Feb 2004)

Charlie McCreevy: As I explained in my reply, the level of proof required to obtain a successful conviction under section 9 of the amnesty is evidence beyond reasonable doubt. It has not proved feasible to hear evidence of the standard required to obtain such a conviction. The burden of proof in criminal cases is of the highest standard, that is, beyond reasonable doubt. As regards other aspects of offences...

Decentralisation Programme. (17 Feb 2004)

Charlie McCreevy: I have not undertaken a survey of civil servants or public servants to ascertain the numbers who wish to transfer to each of the locations included in the decentralisation programme. Conducting such a survey in advance of clearer time lines for the sequencing of all the various moves would be of limited value. The decentralisation programme will operate on a voluntary basis. Civil and public...

Decentralisation Programme. (17 Feb 2004)

Charlie McCreevy: The time line to complete this programme is 31 December 2006 and I hope that will be met. We chose that date to put pressure on Ministers and Departments to ensure it is done before a certain event occurs in the summer of 2007. I make no apologies for saying that, it will put pressure on Ministers and politicians to ensure it is delivered. I am aware of newspaper speculation about some...

Decentralisation Programme. (17 Feb 2004)

Charlie McCreevy: Along with other Ministers, I have repeatedly said this is a voluntary programme. Given that and with the wide decentralisation, it will be possible to meet most people's requirements. Under this programme, full Departments are moving to provincial locations. The map of Ireland after decentralisation will show large clusters of public and civil servants in various regions. It will therefore...

Tax Code. (17 Feb 2004)

Charlie McCreevy: Section 13 of Finance Act 2002 provides that the transfer and appropriation of securities other than ordinary shares to the beneficiaries of an employee share ownership trust, ESOT, or approved profit sharing scheme, APSS, in the circumstances of certain takeovers may take place in a manner which preserves the tax benefits to the participants. The point at which income tax is forgone is when...

Tax Code. (17 Feb 2004)

Charlie McCreevy: Every Finance Act since 1997 has included some changes to employee share ownership plans, all of which have been done at the request of the ESOTs which comprise the workers involved and their representatives. Even this year's Finance Bill contains a change to ESOP legislation to accommodate the employees of the former Irish National Petroleum Corporation. The change did not have the effect of...

Tax Code. (17 Feb 2004)

Charlie McCreevy: On Committee Stage, that was done at the request of the former Deputy and now Senator Derek McDowell. It was done to explain the intricacies of the provision and specifically to explain that the matter was the subject of a request under the Freedom of Information Act, which had been appealed. The Deputy can ask Senator McDowell and others who were present to outline what I said about the...

Tax Code. (17 Feb 2004)

Charlie McCreevy: This change was made to benefit the employees represented by the ESOT, and all the changes that have been made to legislation affecting ESOTs through the years since Deputy Quinn first introduced ESOT legislation in the Finance Act 1997 have all been done at the request of the workers to preserve the tax benefits for them alone. Nobody from Valentia or the other consortium made any contact...

Tax Code. (17 Feb 2004)

Charlie McCreevy: As the Deputy will be aware, following my Budget Statement regarding carbon energy taxation last December, I published a carbon energy tax consultation paper prepared by my Department on 31 July last year. This consultation paper was designed to facilitate discussions on the introduction and design of the carbon energy tax while recognising that there are divergent views on the issue....

Tax Code. (17 Feb 2004)

Charlie McCreevy: The allocation of quotas for emissions trading is a matter for the Minister for the Environment, Heritage and Local Government, Deputy Cullen. On 5 February this year the Minister made announcements in this regard. It was envisaged in the consultation paper that those covered by emissions trading would not also be subject to the carbon energy tax.

Tax Code. (17 Feb 2004)

Charlie McCreevy: I am not saying that is what will happen, only that it is envisaged in the consultation paper. The matter of emissions trading has been raised recently by my colleague, the Minister for the Environment, Heritage and Local Government. He is doing this now because we are required under EU law to have our submissions on emissions trading with the Commission before 31 March this year. Other...

Tax Code. (17 Feb 2004)

Charlie McCreevy: This day next month.

Tax Code. (17 Feb 2004)

Charlie McCreevy: The emissions trading regime has been agreed in Europe.

Tax Code. (17 Feb 2004)

Charlie McCreevy: Each country is obliged to provide a format for its own emissions trading regime. That is what my colleague the Minister, Deputy Cullen, announced just over a week ago. It was envisaged that those covered by the emissions trading regime would not be subject to carbon energy tax. The questions the Deputy raised about the carbon energy tax are all dealt with in the published document and...

Tax Code. (17 Feb 2004)

Charlie McCreevy: If he wants to make a submission I will gladly take it into account. No final decisions have been made in the matter of a carbon energy tax. It is a complicated issue. I am glad the Deputy raised some of these matters because we will be taking his concerns into account.

Offshore Accounts. (17 Feb 2004)

Charlie McCreevy: I propose to take Questions Nos. 101 and 106 together. I am advised that the chairman of the Revenue Commissioners has concluded his meetings with the chief executives representing ten financial institutions. All financial institutions have advised that they would be co-operating with Revenue's proposed investigation into offshore accounts. The formal investigation is commencing on 29 March...

Seanad: Regional Development: Motion. (11 Feb 2004)

Charlie McCreevy: I am very pleased to be here this evening to address this motion on decentralisation. The issue has been of considerable interest to Members of the House and I have participated in a number of Adjournment debates on the issue in the Seanad over the past few years. Since I initially announced the Government's decision to proceed with a new programme of decentralisation in December 1999, the...

Seanad: Regional Development: Motion. (11 Feb 2004)

Charlie McCreevy: This programme is, as much as anything else, about the promotion of balanced regional development. Why should those towns which have not been identified as hubs or gateways not share in that development? Do they not also have a convincing case for further prosperity? These questions, I suggest, answer themselves. This programme is a statement of the Government's confidence in provincial...

Written Answers — Disabled Drivers: Disabled Drivers (10 Feb 2004)

Charlie McCreevy: As I have indicated in replies to previous questions on this issue, the interdepartmental report of the review group on the disabled drivers and disabled passengers — tax concessions — scheme is under consideration in my Department. The report is a substantive one and needs to be studied carefully. Any recommendations contained in this report will receive full consideration. On completion...