Results 241-260 of 406 for speaker:Charlie McCreevy

Written Answers — Tax Code: Tax Code (10 Feb 2004)

Charlie McCreevy: I am advised by the Revenue Commissioners that a relevant contracts tax deduction certificate or RCTDC form in respect of the taxpayer, which covered RCT withheld during the period August to October 2003, was received by the Revenue Commissioners on 17 November 2003. A covering letter from the taxpayer's tax adviser requested Revenue not to repay the relevant credit but to retain it instead...

Written Answers — Tax Code: Tax Code (10 Feb 2004)

Charlie McCreevy: I am advised by the Revenue Commissioners that claims to repayment of RCT arise where a sub-contractor does not present a C2 certificate to a principal contractor when they are being paid for work which they have undertaken on a contract. In these circumstances, the principal contractor is obliged to withhold 35% RCT from such payments and to pay it over to Revenue. A C2 certificate can be...

Written Answers — Tax Code: Tax Code (10 Feb 2004)

Charlie McCreevy: What constitutes grave professional misconduct can only be assessed having regard to the circumstances of each particular case. Ultimately such matters may have to be determined by the courts.

Written Answers — Tax Code: Tax Code (10 Feb 2004)

Charlie McCreevy: Telecommunications services were made liable for VAT for the first time at the rate of 10% on 1 January 1991. The rate was subsequently increased to 12.5% in March 1991 and to 16% in March 1992. Telecommunications services remained at this rate until 1 March 1993, when in the context of the general restructuring of the VAT rates to take account of the requirements of the EU Single Market and...

Written Answers — Departmental Expenditure: Departmental Expenditure (10 Feb 2004)

Charlie McCreevy: The amounts set out below were spent on media advertising by my Department for the years 2002 and 2003. The breakdown between categories has been estimated in some cases. 2002 2003 € € National press 55,125 55,924.22 Local press 5,603 6,886.79 National radio 7,626 nil Local radio 1,907 nil Training video 219.14 nil Other* 46,927...

Written Answers — Tax Code: Tax Code (3 Feb 2004)

Charlie McCreevy: Suppliers to Departments and State-sponsored bodies must comply with laws relating to payment of taxes and social welfare contributions. Suppliers of goods or services in excess of €6,500 in any 12 month period must produce a tax clearance certificate from the Revenue Commissioners in accordance with the terms set out in Circular 22/95, Tax Clearance Procedures — Public Sector Contracts,...

Written Answers — Decentralisation Programme: Decentralisation Programme (3 Feb 2004)

Charlie McCreevy: I propose to take Questions Nos. 260, 267 and 268 together. I have already made it clear that the decentralisation programme will operate on a voluntary basis. Civil and public servants who do not wish to transfer to a decentralised location will be assigned to alternative posts in Dublin. The exact procedures which will apply in such cases will be dealt with as part of the implementation...

Written Answers — Tax Collection: Tax Collection (3 Feb 2004)

Charlie McCreevy: I am advised by the Revenue Commissioners that there is no record of capital gains tax in this case. The taxpayer has approached the Revenue Commissioners on a number of occasions claiming that payments he had made had not been credited against his tax liabilities. Following exhaustive searches of their records, the Revenue Commissioners have assured me that all payments made by the taxpayer...

Written Answers — Statutory Instruments: Statutory Instruments (3 Feb 2004)

Charlie McCreevy: My Department is reviewing its statutory instruments for compliance with the requirements of Bunreacht na hÉireann in the light of the recent High Court judgment concerning the Immigration Act 1999.

Written Answers — Tax Code: Tax Code (3 Feb 2004)

Charlie McCreevy: In the budget for 2004 I announced that tax relief for film production is to be extended for a further period of four years from 31 December 2004 to 31 December 2008, and that the ceiling per film will be increased to €15 million from 2005. I also announced that future decisions will depend on there being no further abuse of the scheme and that there should also be clear evidence that the...

Written Answers — EU Presidency: EU Presidency (3 Feb 2004)

Charlie McCreevy: My Department and I are very conscious of promoting Ireland's EU Presidency with the Irish public. The overall national responsibility for promoting the Presidency rests mainly with the Department of Foreign Affairs, to whose Minister the Deputy has addressed a similar question that is also being replied to today. The Department of Finance, within its ambit of responsibilities, would...

Written Answers — Decentralisation Programme: Decentralisation Programme (3 Feb 2004)

Charlie McCreevy: I do not consider that the transfer of public service jobs to any County Dublin location could be regarded as decentralisation.

Written Answers — Civil Service Appointments: Civil Service Appointments (3 Feb 2004)

Charlie McCreevy: The candidate in question competed in an interview for the position of clerical officer on 21 October 2003. The interview was for clerical officer positions within the Civil Service. This person failed to reach the qualifying standard. However, on 5 November 2003 the candidate was incorrectly advised by letter that the required standard had been reached at the interview and that the Office of...

Written Answers — Motor Fuels: Motor Fuels (3 Feb 2004)

Charlie McCreevy: I am informed by the Revenue Commissioners that the extra revenue that could be expected following my budget increase of 5 cent, VAT inclusive, per litre on diesel and petrol, is expected to be in the region of €89 million for petrol, and €95 million for diesel. Revenue from such excise duties forms part of Government revenue which funds public services generally.

Written Answers — Tax Collection: Tax Collection (3 Feb 2004)

Charlie McCreevy: I am advised by the Revenue Commissioners that the initial refund of €698.62 which issued on 27 January 2004 was in respect of tax paid on the taxpayer's salary from 1 January 2003 to 14 February 2003 only. The Revenue Commissioners informed me that they have now processed a further refund in respect of the tax deducted from the lump sum payment received from his former employer. A cheque...

Written Answers — Tax Code: Tax Code (3 Feb 2004)

Charlie McCreevy: The cost of providing medical check-ups which employees are required to undergo by their employer is not regarded as a taxable benefit and is not liable to PAYE or PRSI. However, routine medical check-ups, paid for but not required by the employer, are treated as giving a rise to a taxable benefit and I have no plans to change this position. Refunds of educational course or exam fees to an...

Written Answers — Departmental Offices: Departmental Offices (3 Feb 2004)

Charlie McCreevy: While it is a matter of personal preference and individual choice, I would encourage people to eat healthy and nutritious food. My Department, as part of its health and well-being awareness programme, advises and encourages staff in regard to healthy eating. Cafeteria services in the Department are provided by a private catering firm. The range, quality and sourcing of the food provided is a...

Written Answers — Decentralisation Programme: Decentralisation Programme (3 Feb 2004)

Charlie McCreevy: As indicated on page B25 of budget 2004, the Defence Forces headquarters are to move to the Curragh and the headquarters of the Department of Defence will be located in nearby Newbridge.

Written Answers — Tax Code: Tax Code (3 Feb 2004)

Charlie McCreevy: In Finance Act 2002, I introduced a new scheme of relief which provides that qualifying sportspersons, whether in a professional or semi-professional capacity, are entitled, on retirement, to an annual deduction from earnings from direct participation in their particular sport of the order of 40% for up to ten years of assessment back to and including the tax year 1990-91 provided the sports...

Written Answers — Tax Code: Tax Code (3 Feb 2004)

Charlie McCreevy: As the Deputy will appreciate, it is not normal procedure for the Minister for Finance to comment on proposals or measures which may or may not be included in a forthcoming Finance Bill in the period immediately preceding its publication.