Results 101-120 of 19,445 for speaker:Brian Cowen

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...

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 — Financial Services Regulation: Financial Services Regulation (2 Nov 2004)

Brian Cowen: I propose to take Questions Nos. 257 and 269 together. The Irish Financial Services Regulatory Authority, IFSRA, is studying the situation with regard to endowment loan shortfalls, having commenced a survey earlier this year, to determine whether and to what extent there will be difficulties for customers. It would be inappropriate to reach any conclusions on this issue in advance of IFSRA's...

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...