Cowen, Brian

Tuesday, 19 October 2004

Dáil Eireann Debate
Vol. 590 No. 4

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Written Answers - Tax Code.

Was asked: the way in which the decision made in the Finance Act 2004 to reduce benefit-in-kind to workers will be implemented; if this decision will be phased; and if he will make a statement on the matter.More Button

I assume the Deputy is referring to the recent changes applying PAYE to benefits-in-kind, BIK, introduced with effect from 1 January 2004 and for which legislative provision was made in the Finance Ac...More Button

Was asked: the position with regard to a person (details supplied) in County Wicklow who is still waiting for a tax refund for 2003 and 2004; if this can be issued as a matter of urgency; and if he will make a s...More Button

I am advised by the Revenue Commissioners that the refund is being withheld as the taxpayer has not complied with preliminary tax requirements, that is, preliminary income tax 2003 which was due on 31...More Button

Written Answers - Disabled Drivers.

Was asked: the recommendations of the ten made by the interdepartmental review group on the disabled drivers and disabled passengers tax concessions scheme that have been accepted by his Department; those which ...More Button

The report of the interdepartmental review group sets out in detail the genesis and development of the disabled drivers and disabled passengers tax concessions scheme including the current benefits, t...More Button

Written Answers - Departmental Properties.

Was asked: further to Question No. 216 of 12 February 2002, if he will list the items stolen or removed without authorisation; if any of them have since been recovered; the steps that were taken to bring about ...More Button

Written Answers - Tax Collection.

Was asked: the number of companies paying corporation tax in each year since 1997 and the forecast for 2004; and the corporation tax paid and the distribution of companies and revenue between foreign-owned and d...More Button

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 Co...More Button

Written Answers - Public Service Recruitment.

Was asked: the jobs which are available or will become available with the OPW in County Wexford; and if he will make a statement on the matter.More Button

Written Answers - National Parks.

Was asked: if there are proposals to reduce the amount of traffic going through the Phoenix Park, reduce traffic speeds in an area of the park or change the flow of traffic to try and create areas which are free...More Button

Written Answers - Tax Code.

Was asked: the proposals he has to grant tax free allowances to unmarried partners who are in stable relationships, as are presently enjoyed by married couples; and if he will make a statement on the matter.More Button

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 ...More Button

Was asked: if he will provide more generous exemption limits for pensioners in considering their liability for capital gains tax from share option pay outs such as that of First Active plc; and if he will make a...More Button

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, liab...More Button

Was asked: when a tax reconciliation statement will be made available to a person (details supplied) in County Limerick.More Button

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...More Button

Written Answers - Flood Relief.

Was asked: the position regarding the Clonmel flood alleviation scheme with particular reference to the announcement that the first phase of the scheme would be completed in 2004 and that the public consultation...More Button

Written Answers - Garda Recruitment.

Was asked: when the Office of the Civil Service and Local Appointments Commission will be recruiting again for the Garda Síochána.More Button

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....More Button

Written Answers - Fiscal Policy.

Was asked: if he will take steps by the appropriate fiscal measures to encourage the development of an indigenous bio-fuel sector here in view of the extensive interest among farmers in growing energy.More Button

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. Th...More Button

Written Answers - Tax Code.

Was asked: if he will consider the removal of capital gains tax and stamp duty for farmers when the proceeds from the disposal of land are utilised in the acquisition of other farm land to consolidate the farm h...More Button

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...More Button

Was asked: if he will consider increasing the flat VAT refund to non-VAT registered farmers from its present level of 4.4%; and if he will make a statement on the matter.More Button

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 co...More Button

Written Answers - Disabled Drivers.

Was asked: if his attention has been drawn to the fact that appeals under the disabled drivers and disabled passengers tax concessions scheme 1994 are taking as long as three years; his plans to improve this sit...More Button

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, invol...More Button

Was asked: further to the report of the interdepartmental review group on the disabled drivers and disabled passengers tax concessions scheme, the plans he has to improve access to the scheme; and if he will mak...More Button

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 criteri...More Button

Written Answers - Tax Yield.

Was asked: the rate of income tax paid by persons earning in excess of €100,000 per annum and upwards in bands of €20,000 per annum; if he will distinguish between single persons and couples, between PAYE taxpay...More Button

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 t...More Button

Written Answers - Tax Code.

Was asked: if he will take steps to remove a VAT and stamp duty liability, requesting a total of approximately 22% additional cost on a new premises being purchased by persons (details supplied); and if he will ...More Button

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 connect...More Button

Written Answers - Fiscal Policy.

Was asked: if he will include CORI justice commission policy recommendations (details supplied) in all policy areas within his Department.More Button

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...More Button


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