Results 41-60 of 406 for speaker:Charlie McCreevy

Seanad: Public Finances: Motion. (12 May 2004)

Charlie McCreevy: If the income in the account has been taxed and we will assume that is not a problem, the question arises as to the source of the income and whether tax was paid on it before it arrived in the account.

Seanad: Public Finances: Motion. (12 May 2004)

Charlie McCreevy: Planning permission must be applied for by that date.

Written Answers — Tax Code: Tax Code (4 May 2004)

Charlie McCreevy: I propose to take Questions Nos. 151 to 153, inclusive, together. I confirm that I have received correspondence about the case referred to in Question No. 153. I have been informed by the Revenue Commissioners that Part 8 of the Taxes Consolidation Act 1997 provides for the levying of deposit interest retention tax on certain interest paid or credited on deposits held with banks, building...

Written Answers — Decentralisation Programme: Decentralisation Programme (4 May 2004)

Charlie McCreevy: As I stated in my budget statement last December, the Government recognises that Departments' IT systems are crucial for service delivery. I have made clear on many occasions 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 public service posts in Dublin. The...

Written Answers — Tax Code: Tax Code (4 May 2004)

Charlie McCreevy: I have been advised by the Revenue Commissioners that an income tax refund for 2002 was certified on 29 April 2004. A refund cheque will issue to the taxpayer on 5 May 2004.

Written Answers — Dormant Accounts Fund: Dormant Accounts Fund (4 May 2004)

Charlie McCreevy: The dormant accounts fund receives moneys from the institutions concerned in the form of lump sums once each year. As the moneys are not differentiated by individual accounts, neither I nor the disbursement board have details of individual ownership of the accounts. There is no requirement on credit institutions, under the dormant accounts legislation, to differentiate or to report...

Written Answers — Tax Collection: Tax Collection (30 Mar 2004)

Charlie McCreevy: I am advised by the Revenue Commissioners that the person in question submitted a claim for medical expenses relief on 16 October 2003. The claim related to medical expenses incurred by the person's wife during the year 2003. The claim was returned to him on 16 October 2003 indicating that the claim could not be addressed until the end of the tax year 2003. On 21 January 2004, the taxpayer...

Written Answers — Decentralisation Programme: Decentralisation Programme (30 Mar 2004)

Charlie McCreevy: I am advised by the Revenue Commissioners that the progress on decentralisation of Revenue staff to Listowel, Kilrush and Newcastle West is dependent on the availability of suitable accommodation in the relevant locations and the completion of the implementation committee's implementation plan. The OPW is undertaking an initial assessment of the accommodation proposals for each of the locations.

Written Answers — Child Care Services: Child Care Services (30 Mar 2004)

Charlie McCreevy: In recent years, the Government has carefully considered the whole area of child care and its cost. In that context, the core objective of Government policy in the area of child support is the provision of assistance to parents which offers real choice and is beneficial to all children. As a matter of policy, the Government has decided that child benefit will be the main fiscal instrument...

Written Answers — Disabled Drivers: Disabled Drivers (30 Mar 2004)

Charlie McCreevy: My Department has no 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. At present, there is a waiting time of more than two years to be seen by the board. I am advised that the backlog of appeals — approximately 500 — is caused by a number of factors, in particular the...

Written Answers — Farm Retirement Scheme: Farm Retirement Scheme (30 Mar 2004)

Charlie McCreevy: A farmer who wishes to avail of the Department of Agriculture and Food administered early retirement scheme must transfer or lease his or her lands and cease all commercial farming activity. The scheme provides for a pension for retiring farmers of up to €13,515 a year for up to 10 years and I am informed by the Revenue Commissioners that this income is taxed in the normal way. I am...

Written Answers — Drinks Industry: Drinks Industry (30 Mar 2004)

Charlie McCreevy: The information requested by the Deputy is being compiled by the Revenue Commissioners and will be forwarded directly to him.

Seanad: Finance Bill 2004 [[i]Certified Money Bill[/i]]: Committee and Remaining Stages. (24 Mar 2004)

Charlie McCreevy: Section 33 gives effect to the budget announcement to introduce a tax credit for research and development by providing for a credit of 20% of incremental expenditure by a group of companies on research and development. Expenditure on buildings is not considered in the calculation of incremental expenditure, as a credit for such expenditure is dealt with separately. Expenditure that is not on...

Seanad: Finance Bill 2004 [[i]Certified Money Bill[/i]]: Committee and Remaining Stages. (24 Mar 2004)

Charlie McCreevy: Yes. If one stops engaging in research and development——

Seanad: Finance Bill 2004 [[i]Certified Money Bill[/i]]: Committee and Remaining Stages. (24 Mar 2004)

Charlie McCreevy: The buildings have been considered under separate sections for a number of reasons. Expenditure on building a laboratory would constitute research and development, so it would have to be allowed. The relief would be distorted, however, if such expenditure was considered with the research and development activity. One would be able to claim it all back in one year, for example. One will be...

Seanad: Finance Bill 2004 [[i]Certified Money Bill[/i]]: Committee and Remaining Stages. (24 Mar 2004)

Charlie McCreevy: The original relief would be clawed back in such circumstances. A claimant must be a qualified company — a company that carries out research and development activities itself. A lessor that incurs expenditure on the construction of a building and rents it to a research and development company will not qualify for the credit on the construction costs. Therefore, the scheme cannot be regarded...

Seanad: Finance Bill 2004 [[i]Certified Money Bill[/i]]: Committee and Remaining Stages. (24 Mar 2004)

Charlie McCreevy: Senator Browne raised a number of tax reliefs, each of which relates to people making their living from that particular activity. He mentioned reliefs for artists, the bloodstock industry and others which are related to income. The recommendation is not related to a person's income.

Seanad: Finance Bill 2004 [[i]Certified Money Bill[/i]]: Committee and Remaining Stages. (24 Mar 2004)

Charlie McCreevy: By definition, an amateur sportsperson does not derive an income from that activity. Capital allowances are brought in to incentivise various activities to which reference was made earlier. I brought in the most far reaching change in my first Finance Act by ring fencing the reliefs. There was more pressure on me to change that proposal than many others, which had a higher profile. The...

Seanad: Finance Bill 2004 [[i]Certified Money Bill[/i]]: Committee and Remaining Stages. (24 Mar 2004)

Charlie McCreevy: I am not in a position to include amateur sportspersons in the tax code and nobody should be in any doubt about my position in this regard.

Seanad: Finance Bill 2004 [[i]Certified Money Bill[/i]]: Committee and Remaining Stages. (24 Mar 2004)

Charlie McCreevy: The Senator referred to both Abbotstown and Hill 16. The Government made a commitment in the context of the proposed national stadium at Abbotstown to give moneys to the GAA over a period of time. I honoured that over various years until it was no longer possible to proceed with the Abbotstown proposal. I, therefore, do not owe the GAA any money and I told the association that directly at...