Results 121-140 of 19,445 for speaker:Brian Cowen

Written Answers — Offshore Accounts: Offshore Accounts (2 Nov 2004)

Brian Cowen: I am informed by the Revenue Commissioners that where a person has used an offshore account for the purposes of concealing income or gains which were not disclosed for tax purposes, they take steps to pursue the outstanding tax liabilities together with interest and penalties. Where the person in question is deceased, the law provides that the tax liability together with interest and...

Written Answers — Tax Code: Tax Code (2 Nov 2004)

Brian Cowen: A charge to capital gains tax, CGT, arises in respect of chargeable gains accruing on the disposal of assets. Such gains are computed in accordance with the provisions of the Capital Gains Tax Acts. The charge extends to individuals, companies and unincorporated bodies of persons. CGT has no connection with income which is the basis for income tax. The CGT liability of an individual is...

Written Answers — Tax Code: Tax Code (2 Nov 2004)

Brian Cowen: I am advised by the Revenue Commissioners that an official from their office has been in touch with the person concerned regarding this matter. I am informed that lo-call numbers were provided to deal with queries from former shareholders in First Active plc who made gains arising from its buy-out in January of this year. The provision of these lo-call numbers was one of a series of...

Written Answers — Tax Code: Tax Code (2 Nov 2004)

Brian Cowen: I assume the Deputy is referring to vehicle registration tax. Any change in the rates of vehicle registration tax is normally considered in the context of the annual budget. As is normal, I do not comment on such matters in advance of the budget. Matters in connection with annual road tax are the responsibility of the Minister for the Environment, Heritage and Local Government.

Written Answers — State Property: State Property (2 Nov 2004)

Brian Cowen: State occupied buildings have been exempt from rates since before the foundation Valuation Act 1852. Section 63 of the Poor Relief (Ireland) Act 1838 exempted all buildings of a public nature which included all State occupied property. The exemption on public grounds generally was removed by the Valuation Act 2001 but the exemption for State occupied property was specifically continued and...

Written Answers — Tax Code: Tax Code (2 Nov 2004)

Brian Cowen: There are no plans to introduce such a tax at this time. The introduction of a hotel bed tax would inevitably place an additional cost on an increasingly price conscious tourist thereby having a detrimental effect on Ireland's tourism competitiveness internationally. Established tourism policy, as set out in the document New Horizons for Tourism describes competitiveness as one of the key...

Seanad: Tax Code: Motion. (10 Nov 2004)

Brian Cowen: I welcome the opportunity to speak this evening and address the motion before the House. This Government has a record second to none on taxation in both reducing the burden and making the system work more fairly. On income tax over the past seven years, we have reduced the standard and higher rates of tax by six percentage points each; introduced a fairer system of tax credits and increased...

Seanad: Tax Code: Motion. (10 Nov 2004)

Brian Cowen: The corporation tax yield from all IFSC companies in 2003 was over €600 million or approximately one eighth of the total corporation tax yield for that year. We must see it in terms of the contribution it is making. It is making a contribution of 12.5% of total corporation tax yield which itself has hugely increased since 1997, during which period the rates were progressively reduced. We...

Seanad: Tax Code: Motion. (10 Nov 2004)

Brian Cowen: It is certainly a factor but it may not be the determining one. It should not be ignored, particularly when one considers where some of these firms may go if we do not maintain our competitiveness across all of the criteria they consider. There are countries in other parts of the world which are looking to what we have achieved and which are prepared, if possible, to outdo us in many of these...

Written Answers — Tax Code: Tax Code (16 Nov 2004)

Brian Cowen: The rate of vehicle registration tax, VRT, chargeable in the State on a vehicle with an engine size of less than 1,400 cc is 22.5% of the open market selling price, OMSP. The rate of value added tax, VAT, on a new vehicle in the State is 21%, chargeable on the invoice price. OMSP means the price inclusive of all taxes and duties that a vehicle may reasonably be expected to fetch on a first...

Written Answers — Revenue Commissioners Staff: Revenue Commissioners Staff (16 Nov 2004)

Brian Cowen: I am advised by the Revenue Commissioners that the office in question, the Revenue Central Information at Cathedral Street, Dublin, which is open from 9.30 a.m. to 5 p.m. from Monday to Friday is currently experiencing significant growth in the number of callers. While staff are rostered to reflect the pattern and numbers of callers, Revenue recognises that there were times recently when...

Fiscal Policy. (23 Nov 2004)

Brian Cowen: The Government has more than doubled total spending on public services between 1997 and 2004 to over €41 billion. As provided for in the Abridged Estimates Volume published last week, the Government will add a further €2.5 billion to this in 2005 on a pre-budget basis to fund day-to-day spending on public services. Priority has been given to expenditure on social welfare, health,...

Fiscal Policy. (23 Nov 2004)

Brian Cowen: I do not accept the continuous contention of the Opposition that there has been no improvement in the health service in the past seven years. That is patently absurd.

Fiscal Policy. (23 Nov 2004)

Brian Cowen: That is patently absurd. It suggests that 35,000 extra employees are going to work every day and doing nothing which is also patently absurd. I can give a simple example of the improvements in the health service. When I became Minister for Health and Children in June 1997, the Government of which the Deputy was a member left a situation where the intellectual disability provision was €1...

Fiscal Policy. (23 Nov 2004)

Brian Cowen: In regard to the future, it is not simply a question of more resources, although they are important because this is a people-centred service. It is also about getting better value and implementing the required reforms which are a major challenge to the system. They have been devised as a result of the widest consultative process that has ever taken place in the health service.

Fiscal Policy. (23 Nov 2004)

Brian Cowen: Some 6,500 nurses and 8,500 people in medical, dental and health and social care professional grades, such as physiotherapists or social workers dealing with community care problems, are frontline staff. I do not know what the Comptroller and Auditor General calls them but I know they are frontline staff.

Fiscal Policy. (23 Nov 2004)

Brian Cowen: The Deputy's problem is that he wants to answer his own questions.

Fiscal Policy. (23 Nov 2004)

Brian Cowen: I am giving my opinion which happens to differ from that of the Deputy. I am sorry if I have a different opinion.

Fiscal Policy. (23 Nov 2004)

Brian Cowen: The truth born out of experience is not of any relevance to the Deputy. To suggest that 90% of the increase of 35,000 are down to paper pushers in the health service——

Fiscal Policy. (23 Nov 2004)

Brian Cowen: I am not. The Deputy is trying to give a false impression——