Written Answers Nos. 104 - 117
104. Deputy Michael McGrath asked the Minister for Finance if he has an estimate of the amount of money that would be raised in a full year if the remittance basis of taxation for persons who are tax resident in Ireland but are not Irish domiciled. [45574/12]
View answerI understand the Deputy is asking about the yield from the removal from tax law of what is known as the remittance basis of taxation, which applies to certain foreign income and gains of those who are tax resident but not domiciled in the State. I am informed by the Revenue Commissioners the "remittance basis of taxation" means, in brief, that apart from employment income, foreign income and foreign capital gains are chargeable to Irish tax only when remitted to the State. With regard to employment income, where an individual who is tax resident but not domiciled in the State holds a foreign employment, the "remittance basis" of taxation is available to him or her in respect of that proportion of the income attributable to the performance outside the State of the duties of that foreign employment. The remittance basis is not available in respect of that proportion of the income attributable to the performance in the State of the duties of that foreign employment.
As there is no statutory obligation on those availing of the remittance basis of taxation to make an annual return of their un-remitted income and gains, it is not possible to quantify or estimate the amount of tax yield to be gained from the abolition of the remittance basis of taxation.
105. Deputy Michael McGrath asked the Minister for Finance if he has an estimate of the amount of money that would be raised in a full year if consanguinity relief on non-residential property was abolished with immediate effect. [45575/12]
View answerI am informed by the Revenue Commissioners that on the basis of the expected cost of Stamp Duty forgone due to consanguinity relief in 2012 it is estimated that the full year yield from an immediate abolition of the relief would be of the order of €7 million. Consanguinity relief on transfers of non-residential property will be abolished with effect from 1 January 2015, and has already been abolished on transfers of residential property.
106. Deputy Michael McGrath asked the Minister for Finance the estimated full year cost of top slicing relief. [45576/12]
View answerI am advised by the Revenue Commissioners that the estimated cost to the Exchequer of top slicing relief in 2010, the latest year for which the necessary detailed information is available, is €36.7 million.
107. Deputy Michael McGrath asked the Minister for Finance if he has an estimate of the cost of abolishing the base year in respect of research and development tax credits; and if he will make a statement on the matter. [45577/12]
View answerI am informed by the Revenue Commissioners that details of the amount of research and development (‘R&D’) tax credits currently being claimed by companies, together with their 2003 base year expenditure, are captured in corporation tax returns only where the amount of expenditure currently being claimed exceeds the base year amount. For companies whose current expenditure on R&D does not exceed their 2003 expenditure, no credit is due and information in relation to R&D expenditure in both the base year or current year are not required or entered on the corporation tax return and is consequently not available. Based solely on the companies with positive claims for R&D tax credits in their 2010 corporation tax returns, the full year cost of abolishing the base year is tentatively estimated to be in the region of €45m. However, caution should be exercised with regard to this figure as the full cost of abolishing the base year would additionally include companies whose current R&D expenditure does not exceed their 2003 base year spend. As already stated, the Revenue Commissioners do not have access to this additional information. Further, given that companies who have never claimed the credit are likely to have a high 2003 base year spend, which explains why they have never been able to claim the credit, the additional cost arising may be significant.
Taking all of these factors into consideration, the cost is likely to be greater than €45 million and possibly significantly so.
108. Deputy Paudie Coffey asked the Minister for Finance the reason tax relief is only available to disabled passengers who purchase vehicles at approved dealerships and not to persons who purchase vehicles from second parties that are not approved and retrofit the vehicles to make them suitable for their needs; his plans to change the eligibility rules for this scheme; and if he will make a statement on the matter. [45587/12]
View answerI am advised by the Revenue Commissioners that under current Regulations, a vehicle must be purchased from an authorised dealer. An authorised dealer is a person who is authorised under section 136 of the Finance Act 1992 (as amended) “to manufacture, distribute, deal in, deliver, store, repair or modify unregistered vehicles and to convert registered vehicles”. Authorisation brings a number of responsibilities concerning the management and record keeping in relation to vehicles, responsibilities that are subject to control and scrutiny by the Commissioners. Because of the significant amount of relief from both VRT and VAT available to purchasers of vehicles under the Disabled Drivers and Passengers scheme, it is appropriate that vehicles provided under this scheme should be provided by authorised dealers to facilitate the monitoring of various elements of the scheme.
It is not possible to avail of the scheme if a vehicle was purchased privately. I have no plans to change the eligibility rules at present.
109. Deputy John O'Mahony asked the Minister for Education and Skills when a decision will issue on a school transport application in respect of a person (details supplied) in County Mayo; the reason for the delay in making a decision; and if he will make a statement on the matter. [45378/12]
View answerPrimary school transport routes are planned so that, as far as possible, no eligible child will have more than 2.4 kilometres to travel to a pick-up point. Children living off the main route of a service are expected to make their own way, or to be brought to convenient pick-up points along the main route. Home pick-ups were never envisaged as being part of the Primary School Transport Scheme.
Bus Éireann, which is responsible for the operation of the school transport scheme, on behalf of my Department, has advised that the child referred to by the Deputy, in the details supplied, resides 1 kilometre from an existing pick up point.
The family have been advised of the position regarding their request for an extension to the existing service.
110. Deputy Brendan Griffin asked the Minister for Education and Skills the position regarding an Autism Unit in Killarney, County Kerry (details supplied); and if he will make a statement on the matter. [45390/12]
View answerI am pleased to advise the Deputy that the school to which he refers has been allocated a devolved grant to provide a two classroom ASD Unit with ancillary accommodation. The school authorities have been notified of this decision in a letter dated 4th October 2012.
My Department has since received a further application for additional funding. This application is currently being considered and a decision will be conveyed to the school authority as soon as this process has been completed.
111. Deputy Tom Fleming asked the Minister for Education and Skills if a permanent teaching post will be offered to a person (details supplied) in County Kerry; and if he will make a statement on the matter. [45424/12]
View answerThe teacher referred to by the Deputy is currently on the supplementary special panel. Special schools with vacancies and primary schools with special class and resource post vacancies are required under the panel arrangements to fill permanent vacancies from the supplementary special panel when the main and subsidiary special panels are clear. The core function of the redeployment arrangements is to facilitate the redeployment of all surplus permanent teachers to other schools that have vacancies. The redeployment of all surplus permanent teachers is key to the Department's ability to manage within its payroll budget and ceiling on teacher numbers.
Thereafter, schools are required under the panel arrangements to fill permanent vacancies from panels (subsidiary and supplementary) set up of eligible fixed-term (temporary), substitute and part-time teachers. For the 2012-13 school year there were close to 1,700 such teachers on these panels. In any given year there will be a number of teachers on these panels that do not secure a permanent post.
112. Deputy Mary Mitchell O'Connor asked the Minister for Education and Skills the grounds a school (details supplied) in County Dublin has to retain a deposit of €1,000 paid by prudent parents who later declined placement in the school for their child; and if he will make a statement on the matter. [45446/12]
View answerThe school to which the Deputy refers is a fee-charging school and therefore, the question of the extent and payment of any fees is a matter between the school and parents involved.
113. Deputy Mary Mitchell O'Connor asked the Minister for Education and Skills if he has or intends to make contact with Askfm over the alleged harassment of a person (details supplied) received on their website; if he is taking any action on websites where persons can post anonymously such as Tumblr and Spillit; and if he will make a statement on the matter. [45448/12]
View answerThe Office for Internet Safety has been established by the Government to take a lead responsibility for internet safety in Ireland, particularly as it relates to children.
However, it is important for all of us to be vigilant and alert to the potential risks associated with the use and misuse of modern technologies. In this context, individual schools have the capacity to filter the content of what is accessible through the Schools Broadband Network. This allows teachers to use the Internet for teaching and learning in a manner that reduces the risk of pupils accessing inappropriate content. My Department also funds the Webwise initiative which focuses on raising the skills and understanding around Internet safety at school and in the home. The Deputy will be aware that tackling the issue of bullying in schools is a key objective of this Government. It was for that reason that an Anti-Bullying Forum was held earlier this year.
As a follow on to that Forum, I invited the stakeholders and any other interested parties to submit their views on this important topic to my Department by 29th June 2012. As part of this consultation, interested parties were requested to indicate their views and proposals on any changes to existing practices and policies in schools that could improve how bullying can be tackled in schools.
114. Deputy Mary Mitchell O'Connor asked the Minister for Education and Skills the cost to the State for a pupil attending a national primary school; and if he will make a statement on the matter. [45449/12]
View answer115. Deputy Mary Mitchell O'Connor asked the Minister for Education and Skills the cost to the State for a pupil attending a voluntary secondary school; and if he will make a statement on the matter. [45450/12]
View answer116. Deputy Mary Mitchell O'Connor asked the Minister for Education and Skills the cost to the State for a pupil attending a community school; and if he will make a statement on the matter. [45451/12]
View answer117. Deputy Mary Mitchell O'Connor asked the Minister for Education and Skills the cost to the State for a pupil attending a vocational education committee secondary school; and if he will make a statement on the matter. [45452/12]
View answerI propose to take Questions Nos. 114 to 117, inclusive, together.
The most recent information on the cost of a pupil attending a national school is for the 2011 financial year. The Department of Education and Skills current expenditure per first level pupil for 2011 was €6,368.
Current expenditure per student by the Department of Education and Skills broken down by second level school sector is currently not available.
