Written Answers Nos. 59-63
59. Deputy James Bannon asked the Minister for Finance if he will arrange a meeting in connection with an investment in respect of a person (details supplied) in County Westmeath which provides extensive employment; and if he will make a statement on the matter. [46900/12]
View answerThe tax matters of concern to the individual named in the Question relate to VAT and capital allowances. With regard to the VAT issue addressed in the question, I am advised by the Revenue Commissioners that it would appear from the information provided that the named individual would have obtained a VAT input credit on the cost of acquiring the golf lodge on the basis that he would make a taxable supply of a long lease. For illustration purposes, the VAT input credit would have been €71,365 based on a VAT inclusive purchase price of €600,000 at the 13.5% VAT rate. VAT on the long lease would have been accounted for by the tenant on a reverse charge basis. Based on the limited information provided it would appear that the named individual has a number of options open to him none of which will require him to suffer a clawback on taking a surrender of the lease. These options include letting the property to an operator as he suggests and opting to tax that letting and independently letting the golf lodge in the holiday market subject to registering for VAT on a timely basis. The Revenue/Bord Fáilte rules referred to by the named individual are not mirrored in the VAT legislation.
With regard to the Schemes of Registered Holiday Cottages issue addressed in the question, I am further advised by the Revenue Commissioners that capital allowances on the construction of registered holiday cottages were available where capital expenditure was incurred prior to 31 July 2008. This date was the final termination date for incurring expenditure which could qualify for the allowances which were given at a rate of 10% per annum for ten years. The holiday cottage must have been part of a scheme of holiday cottages registered with Fáilte Ireland. Generally, a minimum of 8 cottages is required for registration purposes and there must also be a reception building. Registration must be maintained for a period of 10 years from first use in order to avoid a clawback of capital allowances granted. Where a cottage ceases to be part of a scheme, it can no longer be registered and if this occurs within the 10 years, the clawback of relief takes place. In these circumstances there is no mechanism whereby the clawback can be avoided.
60. Deputy Seán Ó Fearghaíl asked the Minister for Education and Skills the position regarding the amalgamation or rationalisation of primary schools at a location (details supplied) in County Kildare; and if he will make a statement on the matter. [46602/12]
View answerI am aware that my officials met with the Deputy on Tuesday, 23 October about the matter to which he refers. The Department will now arrange for a technical assessment of the school buildings concerned to be carried out. As was pointed out at the meeting, in view of the need to prioritise available funding for the provision of additional school accommodation, the delivery of major school projects required to meet future demographic demand will be the main focus for capital investment in the coming years. The five year construction plan that I announced on 9 March last as part of a €2 billion capital investment programme outlines the major school projects that will commence construction over the duration of the plan.
61. Deputy Gerry Adams asked the Minister for Education and Skills if there is a North South Co-operation unit in his Department; the number of staff working in the North South Co-operation unit; the number of staff who have worked in the North South Co-operation unit in each year since 2007. [46615/12]
View answerI can confirm that there is a designated North-South cooperation unit in my Department. There are 5 (3.8 wte*) staff currently working in the North-South cooperation unit. The grade breakdown of these staff is as follows: 1 (1 wte) principal officer (vacancy); 1 (1 wte) assistant principal officer; 1 (1 wte) higher executive officer (vacancy); 1 (1 wte) administrative officer (vacancy); 2 (1.5 wte) executive officers; 1 (0.8 wte) staff officer; 1 (0.5 wte) clerical officer. Data on the numbers of staff who have worked in the North-South cooperation unit in my Department from its establishment in 2000 to end 2011 are set out in the table.
Department of Education and Skills North/South Co-operation Unit - Staffing
|
YEAR ENDING 31 DEC |
Headcount |
Whole-time equivalent* |
Year-on-Year Change |
|
2000 |
5 |
4.5 |
N/A |
|
2001 |
4 |
3.5 |
-1 |
|
2002 |
7 |
5.6 |
+2.1 |
|
2003 |
5 |
4 |
-1.6 |
|
2004 |
8 |
7 |
+3 |
|
2005 |
8 |
7 |
0 |
|
2006 |
7 |
5.8 |
-1.2 |
|
2007 |
8 |
6.8 |
+1 |
|
2008 |
8 |
6.8 |
0 |
|
2009 |
8 |
6.3 |
-0.5 |
|
2010 |
8 |
6.3 |
0 |
|
2011 |
5 |
3.8 |
-2.5 |
*whole-time equivalent
NOTE
In addition to the above, a principal officer had overall responsibility for the Department’s international section plus North-South cooperation unit. That officer’s involvement in the work of the unit varied depending on demands of the work and as such has not been included in above figures.
62. Deputy Gerry Adams asked the Minister for Education and Skills further to Parliamentary Question No. 233 of 16 October 2012, if the parent in question was notified directly by Bus Éireann; the date on which they were notified; and if they were notified by phone or in writing. [46625/12]
View answer63. Deputy Gerry Adams asked the Minister for Education and Skills further to Parliamentary Question No. 233 of 16 October 2012, if the parent in question will be recompensed for the expenses incurred through transporting the child to school during the period when the service was withdrawn. [46626/12]
View answerI propose to take Questions Nos. 62 and 63 together.
Bus Éireann has advised that the parent was verbally informed of the situation regarding transport for the child in question at the end of the last school year. The family was offered a special transport grant to cover the cost of private transport arrangements while Bus Éireann was examining the provision of an alternative service. This service has now been sanctioned.
