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Wednesday, 16 Jan 2013

Written Answers Nos. 72-95

Foreign Conflicts

Questions (72)

Bernard Durkan

Question:

72. Deputy Bernard J. Durkan asked the Tánaiste and Minister for Foreign Affairs and Trade the extent to which efforts are being made to set up permanent structures to engage with all the protagonists in the Middle East conflict with particular reference to the need to ensure access to outside independent agencies to deal with on-going issues and avert new confrontations or the potential for such confrontation; and if he will make a statement on the matter. [1939/13]

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Written answers

While suggestions for an independent secretariat or permanent structure to support efforts to resolve the Middle East conflict have occasionally been made in the Oireachtas, I have to say that this idea has not been raised by the parties directly affected when I have met them either in the region or elsewhere. I do not think that we are lacking fora where the parties can express their grievances; rather, the opposite is the case. There are already permanent representatives and staffs operating in the field on behalf of the EU, the US, the UN and the Quartet. The problem is not, perhaps, one of a lack of structures but rather of a lack of political will to use what is already there.

Overseas Development Aid Oversight

Questions (73)

Bernard Durkan

Question:

73. Deputy Bernard J. Durkan asked the Tánaiste and Minister for Foreign Affairs and Trade the extent to which he has been reassured that overseas development aid continue to reach those for whom it was intended and that recompense is made in situations where this is not the case; and if he will make a statement on the matter. [1940/13]

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Written answers

As Minister of State with responsibility for Ireland’s Official Development Assistance, I am very conscious of the need to have a high level of assurance that our development assistance reaches its intended beneficiaries and that it makes a real difference in the lives of the poorest people.

To ensure that our assistance is effectively delivered to those most in need in developing countries, we work in partnership with national governments, local communities, NGOs, and key multilateral partners such as the United Nations and European Union.

All programmes considered for funding assistance are rigorously appraised by Irish Aid staff using clear criteria, including efficiency in the use of resources, cost effectiveness and sustainability of intended impact.

Programmes in receipt of funding through the Irish Aid programme are subject to regular internal and external monitoring to ensure that the intended objectives and goals are being achieved. They are evaluated and audited by independent experts as well as by Irish Aid’s Evaluation and Audit Unit. The Unit’s work is regularly reviewed by the independent Audit Committee of my Department.

In partner countries benefiting from Irish Aid support, we provide assistance to national Government oversight institutions, such as the Auditor General’s Office and the Public Accounts Committees of National Parliaments, to ensure Governments are held to account for the effective expenditure of public funds.

We have zero tolerance for any misuse or misappropriation of Irish Aid funding. In the event of any fraudulent use of Irish Aid funding, such as happened recently in Uganda, it is our policy to demand a full refund of monies disbursed and to pursue the perpetrators through the police and court system.

I believe that this strong focus on appraisal, regular monitoring, independent evaluations and audit provides assurance that all Irish Aid funds are very closely tracked and used for the purposes intended.

Foreign Conflicts

Questions (74, 75)

Bernard Durkan

Question:

74. Deputy Bernard J. Durkan asked the Tánaiste and Minister for Foreign Affairs and Trade the current situation in the top ten most sensitive locations worldwide which continue to suffer from war, starvation, famine, genocide, ethnic cleansing and human rights abuses; the degree to which it remains possible to deliver aid and support to the people in such cases; the extent to which deterrents such as referral to the International War Tribunal are used effectively in such situations; and if he will make a statement on the matter. [1941/13]

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Bernard Durkan

Question:

75. Deputy Bernard J. Durkan asked the Tánaiste and Minister for Foreign Affairs and Trade the degree to which the international community can bring about positive influence on the protagonists in the various war-torn regions in the future; and if he will make a statement on the matter. [1942/13]

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Written answers

I propose to take Questions Nos. 74 and 75 together.

Working through global organisations such as the United Nations or regional bodies such as the EU or the Organisation for Security Cooperation in Europe, the international community is able to bring positive influence to bear in the search for political solutions to conflict situations around the world.

As part of Ireland’s foreign policy we are working to alleviate instances of war, starvation, famine, genocide, ethnic cleansing and human rights abuses, and to enhance international peace and security. We do this in direct contact with other countries or multilaterally through our involvement in these global and regional organisations.

Meetings of the EU Foreign Affairs Council provide regular opportunities at which to consider such issues and the responses of the EU and the wider international community to them. The EU has adopted Common Positions on certain countries, which attach priority to promoting human rights, democracy, good governance and the rule of law. I should point out however, that there is no recognised “top ten” list in regard to the violations outlined by the Deputy. The Council is also the body which takes decisions in relation to the EU’s crisis management actions, such as the launching of new EU missions or significant changes to the 14 existing Common Security and Defence Policy (CSDP) missions - 11 of which are civilian operations.

Human rights concerns are central to Ireland’s foreign policy. Together with our EU partners, Ireland closely monitors the human rights situations in many countries, including post-conflict countries. We do this on the basis of information obtained from a variety of sources, including both official channels and non-governmental/civil society organisations. Where and when the situation warrants, we make known our concerns about human rights violations to the Governments in question.

Ireland supports the use of the full UN human rights machinery in responding to human rights abuses. This includes support for the role of UN Human Rights Treaty Monitoring Bodies, Special Procedures Mandate Holders and for the convening, where appropriate, of Special Sessions of the UN Human Rights Council. At the UN, the EU regularly makes statements on the human rights situations in individual countries and Ireland is, of course, fully associated with these statements.

The establishment of a number of international courts and tribunals in recent years to deal with situations where the most serious crimes of concern to the international community have been committed represents a recognition on the part of the international community that such courts and tribunals are an essential means of ending a culture of impunity and of ensuring respect for international law, in particular international humanitarian law and human rights law. Among the various courts and tribunals which have been set up are the ad hoc criminal tribunals for the Former Yugoslavia and Rwanda, the Special Court for Sierra Leone, the Extraordinary Chambers in the Courts of Cambodia and the Special Tribunal for Lebanon. The first permanent international court established to deal with crimes of this nature is the International Criminal Court. It was established in 2002 with the entry into force of the Rome Statute. By its very existence, the Court promotes and upholds not only the rule of law but also provides a means to bring to account the perpetrators of the most serious crimes of concern to the international community and in this way contributes in a most fundamental way to the cause of international peace and justice. Ireland and its EU partners are strong and consistent supporters of the International Criminal Court.

The Government is committed to the promotion of full observance of universal human rights standards. Active participation in multilateral organisations including the EU, UN and the Council of Europe provides us with an opportunity to voice our concerns regarding human rights abuses. Through these organisations, international pressure can be brought to bear on those responsible for violation of human rights. Ireland will continue to use these mechanisms as a means of highlighting violations of human rights and furthering their protection.

The delivery of aid and support to people in such cases is becoming increasingly challenging, particularly in situations of protracted and recurring conflict. We are witnessing increasing incidences of humanitarian action coming under attack, with those who control territory, funding, or access to weaponry being able to harass, politicise, militarise and undermine the work of humanitarian agencies. The Government is firmly committed to breaking this cycle of violence in which humanitarians are attacked and their vital work undermined in breach of international humanitarian law.

For this reason, Ireland is firmly attached to the humanitarian principles of humanity, impartiality, neutrality and independence and we very much recognise the importance of protecting the so-called ‘humanitarian space’. Ireland is also a strong advocate of the Good Humanitarian Donorship initiative and the European Consensus on Humanitarian Aid; both involve solid commitments to ensure an appropriate, principled and effective aid response. During our Presidency of the EU, we will champion these principles and emphasise the need for all parties to a conflict to facilitate humanitarian access and aid delivery to people in need, to ensure the neutrality of humanitarian aid and to abide by international humanitarian law.

For our part, Ireland ensures that our aid is delivered in a targeted manner through a process of prioritisation that assesses needs in the humanitarian crises across the globe. This is informed by Commission analysis, UN and other indicators, most recent situation reports and up-to-date feedback from the field. This helps us to allocate our emergency funding to the most vulnerable populations in a principled, transparent and effective manner. In 2013, Afghanistan, Chad, the Central African Republic (CAR), Mali, Niger, Pakistan, Somalia, Sudan, South Sudan and Yemen are among those countries ranked as priorities. It is also expected that the deepening humanitarian crisis in Syria and the region will be an important focus in 2013.

Human Rights Issues

Questions (76)

Bernard Durkan

Question:

76. Deputy Bernard J. Durkan asked the Tánaiste and Minister for Foreign Affairs and Trade the extent to which the international community continues to monitor the continued incarceration of former Prime Minister of the Ukraine, Yulio Tymoshenko; the extent of efforts, if any at international level to bring about her release; and if he will make a statement on the matter. [1943/13]

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Written answers

The imprisonment of the former Prime Minister of Ukraine, Ms. Yulia Tymoshenko, remains a matter of deep concern to Ireland, to our EU partners and to the wider international community. I refer the Deputy to my previous reply on 12 October 2012 on this matter. Since then, parliamentary elections were held in Ukraine on 28 October. It is a matter of deep regret that Ms. Tymoshenko was prevented from participating despite the fact that she remains the leader of a political party which gained significant representation in the elections. The EU has made it clear to Ukraine on a number of occasions that advancing its relations with the EU would require it to address, among other issues, the question of politically motivated convictions. On 10 December 2012, the Foreign Affairs Council, while repeating this message, also commended the efforts undertaken by the European Parliament’s monitoring mission headed by former Presidents Cox and Kwasniewski on this issue. I understand that the two former Presidents will report to the European Parliament on their work shortly.

At the December Foreign Affairs Council Ministers also restated that progress towards signature and ratification of the EU-Ukraine Association Agreement would not be made until ‘determined action and tangible progress’ were demonstrated in three areas, including that of selective justice and preventing its recurrence.

Overseas Development Aid Provision

Questions (77)

Bernard Durkan

Question:

77. Deputy Bernard J. Durkan asked the Tánaiste and Minister for Foreign Affairs and Trade the extent to which he continues to be in a position to focus attention on hunger, famine, starvation and war associated atrocities throughout Africa; if he will set out the main locations for concern in this regard and the extent to which success can be expected in bringing about an improvement in the situation thereat in the coming year; and if he will make a statement on the matter. [1944/13]

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Written answers

The Government will maintain its focus on the issues of poverty, hunger, and conflict in Africa in the coming years, while also working to develop our bilateral relations to take account of the remarkable economic progress which has been made in many countries across the continent. The extent of our commitment to Africa is underlined by the fact that some 80% of Ireland’s official development assistance is channelled to the continent.

Ireland’s aid programme is focused on some of the poorest countries and communities in sub-Saharan Africa. Seven of the priority countries for the aid programme are in Africa, where we have a commitment to long term strategic assistance. These are Ethiopia, Lesotho, Malawi, Mozambique, Tanzania, Uganda and Zambia. In addition to this support, we provide development assistance to these and many other countries in Africa, through our partnerships with the United Nations and development NGOs such as Concern, Goal and Trócaire.

Through Irish Aid’s emergency humanitarian budget, we maintain the capacity to respond quickly and effectively to humanitarian emergencies in Africa as a result of conflict, natural disasters and food insecurity. In the coming period, it is clear that ongoing humanitarian assistance will be required in response to the severe food crisis and instability in Mali and the Sahel region of West Africa. Ireland has already provided over €9 million in response to the situation there to date. Other areas requiring emergency support this year will include Sudan, South Sudan and the Horn of Africa, where the situation remains fragile.

Development and humanitarian assistance are producing results in Africa. I am heartened to note that many of the countries in which we work have already made significant progress with regard to the Millennium Development Goals (MDGs). This includes important progress in the fight against extreme poverty, work to improve primary school enrolment and child health, and activities aimed at expanding access to HIV and AIDS prevention and treatment. Indeed, many countries previously mired in poverty are now experiencing strong economic growth, generating resources to finance their own development. Building on this progress, we are now implementing the new Africa Strategy of the Department of Foreign Affairs and Trade. We are strengthening our overall engagement in the continent and taking a fresh look at ways in which we and our African partners can benefit from the economic opportunities involved. I believe that by ensuring a more coherent approach to Ireland’s relations with Africa – development, economic and political – we can make an important contribution to the lives and security of the people of the continent and open up new, more mature, relations for the future.

Questions Nos. 78 and 79 answered with Question No. 42.

Undocumented Irish in the USA

Questions (80)

Bernard Durkan

Question:

80. Deputy Bernard J. Durkan asked the Tánaiste and Minister for Foreign Affairs and Trade the extent to which he might envisage progress in any discussions with the US authorities in regard to the possibility of addressing the issue of the undocumented Irish in the United States; if it might be possible on an annual or piecemeal basis to draw up a procedure whereby an agreed number of regularisations could be established; and if he will make a statement on the matter. [1947/13]

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Written answers

The Government continues to attach particular importance to the welfare of the Irish abroad in general and especially to the position of undocumented Irish immigrants in the United States.

A resolution of the situation for undocumented Irish migrants will continue to be pursued by the Government in our ongoing contacts with the US Administration and Congress. The advice of Ireland’s friends and contacts within the US Administration and Congress has long been that comprehensive reform of the US immigration system and procedures is likely to be the only manner by which such a resolution can be achieved. The prospects for such reform would appear to have advanced in the wake of President Obama’s re-election. Through our Embassy in Washington and in close liaison with Irish-American community representatives, our contacts with the US Administration and Congress will intensify with a view to ensuring that the interests and concerns of undocumented Irish immigrants are captured in any future legislative deal in this area that emerges. In this regard, I raised the issue with Secretary of State Hillary Clinton during our bilateral meeting on 6 December last and recalled our strong support for comprehensive immigration legislation and the passage of E3 visas for Irish citizens. It is likely that any E3 visa arrangement would encompass an element of reciprocity for US citizens wishing to work in Ireland.

Much further debate and discussion is likely to be required within the US political system as to what any future legislative deal might comprise. It is therefore not possible at this stage to specify its contents or identify an exact timescale in which these may become clear but the area will continue to receive the Government’s close attention over the period ahead.

Human Rights Issues

Questions (81)

Bernard Durkan

Question:

81. Deputy Bernard J. Durkan asked the Tánaiste and Minister for Foreign Affairs and Trade the extent to which he and his EU and UN colleagues continue to monitor the persecution of citizens attempting promote democracy at various locations throughout the globe; the extent if any of an agreed strategy; and if he will make a statement on the matter. [1948/13]

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Written answers

The protection and promotion of human rights has been a priority for successive Irish Governments and is a central part of Ireland’s foreign policy.

With our EU partners, we monitor closely the human rights situation in many countries throughout the world, on the basis of information obtained from a variety of sources, including official channels and non-governmental/civil society organisations. Where and when the situation warrants, we make known our concerns about human rights violations to the Governments in question. We do this bilaterally, through the EU or via the positions we take at the UN General Assembly and the UN Human Rights Council. We support the use of the full UN human rights machinery in responding to human rights abuses. This includes support for the role of UN Human Rights Treaty Monitoring Bodies, Special Procedures and Mandate Holders and for the convening, where appropriate, of Special Sessions of the UN Human Rights Council. The EU regularly makes statements at these bodies on the human rights situations in individual countries and Ireland is fully associated with these statements. The EU also introduces or supports resolutions dealing with specific countries.

Since March 2006, when the UN Human Rights Council was formed, Ireland has engaged proactively with the Universal Periodic Review (UPR) mechanism initiated by the Council. The UPR mechanism allows for the review of the domestic human rights records of all 192 UN Member States every four years, based on human rights obligations under UN human rights and other instruments. Any UN Member State can take part in the interactive dialogue (i.e. the actual examination of the State under review) and submit written questions in advance. Ireland was itself examined under the UPR process on 6 October 2011. The process enables UN Member States to raise issues, some of which would have been identified by members of the public and civil society, and to make recommendations about the protection and promotion of human rights in the State concerned. Ireland has engaged fully with the UPR process and welcomes the open and constructive dialogue associated with it. We have also made numerous interventions during the UPR examination of other states, raising issues of concern such as gender-based violence, freedom of expression, religious freedom, freedom of assembly and the protection of human rights defenders within the State under review.

The EU has adopted Common Positions on certain countries, which attach priority to promoting human rights, democracy, good governance and the rule of law. In addition, the EU conducts human rights dialogues with a number of countries and also raises human rights concerns as part of political dialogue meetings. In June 2012 the EU adopted a Strategic Framework and Action Plan on Human Rights and Democracy.

Ireland and its EU partners have been strong and consistent supporters of the International Criminal Court, recognising it as an essential means of combating impunity for the most serious violations of international humanitarian law and human rights law. The Court’s Prosecutor has opened investigations into a number of country situations and we will continue to monitor this work closely.

Ireland has also consistently taken the lead in negotiating resolutions at the United Nations General Assembly and in the Human Rights Council on the promotion and protection of human rights defenders, as well as on the implementation of EU Guidelines in relation to human rights defenders in third countries, the aim being to ensure that the latter can operate in an environment free from hindrance and insecurity.

Mindful that the risk of human rights violations is greater where political, economic and administrative systems are weak, the Government’s development cooperation programme, Irish Aid, supports concrete actions designed to promote human rights, including strengthening government systems and in-country human rights institutions (in particular through legal training). Legal aid programmes targeted at victims of human rights abuses are also supported. Irish Aid has a specific focus on governance in several programme countries.

The Government will continue to avail of all the above-mentioned mechanisms and instruments with a view to highlighting violations of human rights and furthering their protection.

Diplomatic Representation Expenditure

Questions (82)

Aengus Ó Snodaigh

Question:

82. Deputy Aengus Ó Snodaigh asked the Tánaiste and Minister for Foreign Affairs and Trade if his attention has been drawn to the plight of a person (details supplied) who is incarcerated in a Spanish prison since 2009; if any consular service has been made available to them; if his attention has been drawn to the fact that the person believes they have been victimised in the prison for raising the issue of abuse of other prisoners in prisons in which they were also imprisoned. [1977/13]

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Written answers

The person referred to by the Deputy first came to the attention of the Department of Foreign Affairs and Trade in 2011 when his family contacted the Consular Assistance Section. My Department has been providing consular assistance through our Embassy in Madrid, the Honorary Consuls in Malaga, Seville and the Consular Assistance Section in Dublin. Our Honorary Consul in Seville is in direct contact with the Irish citizen and visited the person in prison on 16th December 2011 and also on 4th May 2012.

I wish to advise the Deputy that the Honorary Consul has raised a number of issues of concern to the citizen with the prison authorities. The Honorary Consul also contacted the person’s lawyer to pass on certain information as requested by him. My Department will continue to provide all possible consular assistance in this case.

Question No. 83 answered with Question No. 66.

Property Taxation Application

Questions (84)

Michael Healy-Rae

Question:

84. Deputy Michael Healy-Rae asked the Minister for Finance the position regarding property tax in respect of a building (details supplied) in County Kerry; and if he will make a statement on the matter. [57802/12]

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Written answers

I am informed by the Revenue Commissioners that it would not be appropriate to give a definitive reply based on the information supplied by the Deputy. However, section 7 of the Finance (Local Property Tax) Act 2012 provides that exemption from the Local Property Tax will be available to a public body or to other bodies that have been granted a charitable tax exemption from Revenue, where the properties in question are used for people with special accommodation needs. Special accommodation needs refers to the provision of housing and support for people who have a particular need in addition to a housing need to enable them to live in the community. This includes the elderly, people with disabilities, people who have been homeless and victims of domestic violence.

Property Taxation Exemptions

Questions (85)

Aodhán Ó Ríordáin

Question:

85. Deputy Aodhán Ó Ríordáin asked the Minister for Finance if his attention has been drawn to the need to exempt residents of Priory Hall, Dublin, tenants from the property tax in view of the situation regarding their homes and their inability to live in them due to health and safety concerns; and if he will make a statement on the matter. [57889/12]

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Written answers

A similar exemption from the local property tax will apply for unfinished housing estates as applied for the Household Charge in 2012. The Minister for the Environment, Community and Local Government shall prescribe a list of developments in the State being developments each of which that Minister is satisfied is incomplete to a substantial extent. Such properties will not be regarded as relevant residential properties for the purposes of the local property tax and will not be subject to the local property tax so long as they remain on the list of unfinished housing estates. It is envisaged that this list will be in line with that used for the purposes of the Household Charge.

I am informed by the Department of the Environment, Community and Local Government that Priory Hall is among the developments listed in S.I. 1 of 2012, and was, accordingly, exempt from the Household Charge on that basis.

Property Taxation Application

Questions (86)

Finian McGrath

Question:

86. Deputy Finian McGrath asked the Minister for Finance his views on correspondence (details supplied) regarding property tax. [58182/12]

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Written answers

The Thornhill Group, the inter-departmental group, chaired by Dr Don Thornhill, established to consider the structures and modalities of a property tax, recommended that owners and not occupiers be the liable persons for the local property tax. This was also the view of the 2009 Commission on Taxation.

The Thornhill Group saw some merit in having an occupier-focused system in that it may be more consistent with the objective of broadening the tax base as every household in the country, as distinct from every owner, would contribute. It would also incentivise efficient use of vacant property in that property owners, on whom liability for the tax in respect of any vacant property would otherwise fall, would have a greater incentive to let the property.

However, some rental properties have high tenant turnover which would present significant difficulties in determining liabilities and collecting taxes. Occupier liability may also give rise to perceptions of unfairness if the occupier on the liability date is no longer the occupier at the time when the tax is payable. Furthermore, the rental value of a property to an owner will be related to its taxable value and, depending on market conditions, tenants will end up bearing some of the cost of the tax by way of increased rent. The Government agreed with the Thornhill Group recommendation that the owner rather than the occupier should be the liable person for LPT.

The Thornhill Group recommended an exception from the general rule that the owner is the liable person in situations where other persons have substantial interests in a property, such as in the case of persons with leases that exceed 20 years or who have a life interest in a property. In such cases, the occupier would be the liable person. This exception is also provided for in the property tax legislation.

The Thornhill Group also recommended that the Local Property Tax paid in respect of a rented property should be deductible for income tax or corporation tax purposes, in a similar manner to commercial rates. This is not provided for in the Finance (Local Property Tax) Act 2012 but it is the intention of the Government to introduce such a provision on a phased basis.

Fuel Rebate Scheme

Questions (87, 88, 90)

Timmy Dooley

Question:

87. Deputy Timmy Dooley asked the Minister for Finance the reason he confined the granting of the rebate to hauliers and excluded passenger transport operators from the scheme; if he will explain his apparent u-turn on his views expressed previously; and if he will make a statement on the matter. [1328/13]

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Timmy Dooley

Question:

88. Deputy Timmy Dooley asked the Minister for Finance if he has already sought permission from the EU Commission to introduce an excise rebate for hauliers; if so, the case he has put forward to have haulage operators included while excluding passenger transport operators; if the Commission has not already been notified, if he will the consider seeking permission to have passenger transport operators included; and if he will make a statement on the matter. [1329/13]

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Sandra McLellan

Question:

90. Deputy Sandra McLellan asked the Minister for Finance that the excise rebate on diesel be passed onto coach and bus operators as well as licensed hauliers; and if he will make a statement on the matter. [1371/13]

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Written answers

I propose to take Questions Nos. 87, 88 and 90 together.

The proposal to introduce an auto-diesel excise duty relief for licensed road hauliers that I announced in the Budget is confined to licensed and tax compliant hauliers. However, I have received a number of submissions from, and on behalf of, private coach operators seeking to have this relief extended to them. I will consider these proposals and the level of the rebate in the context of the Finance Bill. It is worth noting that one of key arguments for introducing a rebate for the haulage industry is the fact that a large quantity of fuel purchased by this industry is purchased abroad thus generating no tax revenue for the State. A rebate should encourage hauliers to start purchasing their fuel in Ireland thus offsetting some of the costs involved. Such an argument does not exist for the most part for the coach industry.

The fuel rebate scheme proposed is governed by the terms of Council Directive 2003/96/EC of 27 October 2003 which limits its application to auto diesel used in defined categories of road vehicles.

I will be informing the European Commission of the rebate measure once it is introduced.

Pension Provisions

Questions (89)

Terence Flanagan

Question:

89. Deputy Terence Flanagan asked the Minister for Finance the number of jobs created as a result of the money generated by the pension levy; and if he will make a statement on the matter. [1362/13]

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Written answers

Employment data are presented in net terms and information on gross flows into and out of employment are not available, making it difficult to assess the number of jobs created by any policy initiative.

Notwithstanding that quantifying the impact is difficult, I am confident that the measures introduced as part of the Jobs Initiative, such as reducing the rate of VAT in the high value added tourism sector, are playing an important role in both creating and sustaining employment.

To expand a little on the above, research carried out by my Department and published in the Medium-Term Fiscal Statement (November 2012) showed the employment gains in the accommodation and food sector - the most relevant sector in terms of targeting in the Jobs Initiative - since the rate reduction were contrasted with declines in both economy-wide employment and the wider service sector employment over the same period, suggesting that the measures did have an impact on employment growth. In this context I provided assurances to the tourist industry that the 9 per cent rate will continue throughout 2013, as currently legislated for.

Question No. 90 answered with Question No. 87.

Fuel Rebate Scheme

Questions (91, 99, 111, 114, 118, 119, 120, 121, 126, 133, 136, 137, 138, 147, 148, 150, 218)

Mattie McGrath

Question:

91. Deputy Mattie McGrath asked the Minister for Finance his plans to extend the auto-diesel relief for licensed road hauliers measures introduced in Budget 2013 to all passenger transport; and if he will make a statement on the matter. [1733/13]

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Michael Lowry

Question:

99. Deputy Michael Lowry asked the Minister for Finance if he will clarify the terms of the fuel rebate as introduced in Budget 2013; if this rebate will apply to passenger transport companies as well as hauliers; if his attention has been drawn to the hardship being caused as a result of this uncertainty; and if he will make a statement on the matter. [57926/12]

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Robert Troy

Question:

111. Deputy Robert Troy asked the Minister for Finance if he will extend the excise rebate on diesel to passenger transport companies; and if he will make a statement on the matter. [58039/12]

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Willie O'Dea

Question:

114. Deputy Willie O'Dea asked the Minister for Finance if passenger transport companies are to be included in the fuel rebate scheme and that the rebate will be at the 13c per litre level; and if he will make a statement on the matter. [58045/12]

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Tom Fleming

Question:

118. Deputy Tom Fleming asked the Minister for Finance if he will extend the Budget excise rebate on diesel to passenger transport companies to ensure the survival of these companies that have been negatively impacted upon and many jobs shed in recent years due to the high cost of diesel and which is a huge proportion of overhead costs; and if he will facilitate the rebate to this industry in the context of the Finance Bill (details supplied). [58116/12]

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Robert Troy

Question:

119. Deputy Robert Troy asked the Minister for Finance if he will ensure passenger companies are included in the rebate scheme when the Finance Bill is published; and if he will ensure that the rebate is at the 13c per litre level. [58144/12]

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Dominic Hannigan

Question:

120. Deputy Dominic Hannigan asked the Minister for Finance his plans to extend the proposed excise rebate on diesel to passenger transport companies; and if he will make a statement on the matter. [58190/12]

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Caoimhghín Ó Caoláin

Question:

121. Deputy Caoimhghín Ó Caoláin asked the Minister for Finance if he will ensure that the excise rebate on diesel announced in Budget 2013 will include passenger transport vehicles; and if he will make a statement on the matter. [58203/12]

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Willie O'Dea

Question:

126. Deputy Willie O'Dea asked the Minister for Finance if he will consider extending the excise rebate on diesel announced in Budget 2013 to bus and coach companies in the forthcoming Finance Bill; and if he will make a statement on the matter. [1045/13]

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John McGuinness

Question:

133. Deputy John McGuinness asked the Minister for Finance if he will extend the fuel rebate scheme to cover coach and bus operators; the reason this sector was not included in the Budget day announcement; and if he will make a statement on the matter. [1117/13]

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Jerry Buttimer

Question:

136. Deputy Jerry Buttimer asked the Minister for Finance if passenger transport companies will be included in the rebate scheme when the Finance Bill is published and if the rebate will be 13 cent per litre; and if he will make a statement on the matter. [1178/13]

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Michael McCarthy

Question:

137. Deputy Michael McCarthy asked the Minister for Finance if a person needs to be in possession of a haulage licence in order to qualify for the fuel rebate measure introduced for hauliers in Budget 2013; and if he will make a statement on the matter. [1209/13]

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Denis Naughten

Question:

138. Deputy Denis Naughten asked the Minister for Finance if the proposed fuel rebate scheme will be extended to vehicles used for the carriage of passengers of category M2 or category M3 as defined in Council Directive 70/156/EEC; and if he will make a statement on the matter. [1222/13]

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Pat Deering

Question:

147. Deputy Pat Deering asked the Minister for Finance if he will he include owners and operators of buses and coaches in the diesel rebate system proposal. [1369/13]

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Finian McGrath

Question:

148. Deputy Finian McGrath asked the Minister for Finance if he will consider extending the rebate to bus and coach companies in the context of the Finance Bill. [1390/13]

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Dara Calleary

Question:

150. Deputy Dara Calleary asked the Minister for Finance the reason the excise rebate on diesel is not being extended to the passenger transport sector; if this decision is in compliance to EU Law; and if he will review the Budget decision by providing for the rebate to be extended to the transport passenger sector in the forthcoming Finance Bill. [1404/13]

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Billy Timmins

Question:

218. Deputy Billy Timmins asked the Minister for Finance his views on correspondence (details supplied) regarding the fuel relief on our school transport, to our health services and to our rural transport services; and if he will make a statement on the matter. [1960/13]

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Written answers

I propose to take Questions Nos. 91, 99, 111, 114, 118 to 121, inclusive, 126, 133, 136 to 138, inclusive, 147, 148, 150 and 218 together.

The proposal to introduce an auto-diesel excise duty relief for licensed road hauliers that I announced in the Budget is confined to licensed and tax compliant hauliers. However, I have received a number of submissions from, and on behalf of, private coach operators and groups representing unlicensed hauliers seeking to have this relief extended to them. I will consider these proposals and the level of the rebate in the context of the Finance Bill. It is worth noting that one of key arguments for introducing a rebate for the haulage industry is the fact that a large quantity of fuel purchased by this industry is purchased abroad thus generating no tax revenue for the State. A rebate should encourage hauliers to start purchasing their fuel in Ireland thus offsetting some of the costs involved such an argument does not exist for the most part for the coach industry or for other unlicensed hauliers.

The fuel rebate scheme proposed is governed by the terms of Council Directive 2003/96/EC of 27 October 2003 which limits its application to auto diesel used in defined categories of road vehicles. I will be informing the European Commission of the rebate measure once it is introduced.

EU Policy Group

Questions (92)

Bernard Durkan

Question:

92. Deputy Bernard J. Durkan asked the Minister for Finance the extent to which he and his EU colleagues can reach consensus on the various issues now affecting the European Union with particular reference to economic and fiscal policy; and if he will make a statement on the matter. [1949/13]

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Written answers

As the Deputy will be aware, Ireland has now assumed the Presidency of the European Union. Our work programme will be formally presented to the ECOFIN Council on 22 January 2013.

In our role, we have a particular responsibility to ensure that real progress is made on the various issues now affecting the European Union. With respect to those dossiers relating to economic and fiscal policy, our programme will carry on the momentum built up during the previous year and focus on seeking agreement with our European partners on

- the legislative measures underpinning the banking union;

- how to advance the European Semester process, particularly with regard to the so-called “two-pack” of budgetary surveillance measures;

- the best way forward for the future of economic and monetary union;

- and a range of direct and indirect taxation issues.

Regulatory and Poverty Impact Assessments

Questions (93)

Niall Collins

Question:

93. Deputy Niall Collins asked the Minister for Finance the number of regulatory impact assessments that have been carried out by his Department in the past twelve months and the list of regulatory impact assessments carried out within his Department in the past twelve months. [57760/12]

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Written answers

A Regulatory Impact Analysis was carried out by my Department in September 2012 prior to the publication (28 September 2012) of the Credit Union Bill 2012. The General scheme of the Bill was published on my Department’s website on 9 July 2012 for general consultation purposes and was conducted in agreement with the Chair of the Oireachtas Joint Committee on Finance, Public Expenditure and Reform. Submissions which helped inform development of the legislation, were considered by the Oireachtas Joint Committee on 19 and 20 September.

A Screening Regulatory Impact Analysis was prepared for the general scheme of the Fiscal Responsibility Bill 2012 in October 2011. The general scheme was published on 26 April 2012.

The Deputy might wish to note that public consultations were carried out in 2012 in respect of proposed changes to:

- Tax relief for donations to approved bodies,

- Section 481 of Taxes Consolidation Act 1997 in respect of Film Tax Relief.

- Tax Residence Rules.

- Tax Treatment of Receiverships

- Tax treatment of micro enterprises.

In addition stakeholders were consulted during the drafting of the Credit Reporting Bill 2012 and the Betting (Amendment) Bill 2012.

Property Taxation Collection

Questions (94, 112, 113, 139, 164)

Michael Healy-Rae

Question:

94. Deputy Michael Healy-Rae asked the Minister for Finance if persons who are in arrears with their mortgage and having extreme difficulty in paying their mortgage, are faced with the dilemma of having a demand for the new property tax to be paid or to make a payment on their mortgage and there is absolutely no surplus cash available, the mechanisms that will be in place for special and needy cases such as this; and if he will make a statement on the matter. [57864/12]

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Dominic Hannigan

Question:

112. Deputy Dominic Hannigan asked the Minister for Finance if there is a provision for property tax to be deferred if a person earns less than €15,000 a year; and if he will make a statement on the matter. [58042/12]

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Dominic Hannigan

Question:

113. Deputy Dominic Hannigan asked the Minister for Finance the person who is liable for the increased property tax in a situation when a homeowner is paying property tax under a certain home value but when the house is sold the price of the home increases substantially; and if he will make a statement on the matter. [58043/12]

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Mary Lou McDonald

Question:

139. Deputy Mary Lou McDonald asked the Minister for Finance the way the Revenue Commissioner intends to value properties for the property tax; and if he is satisfied that Revenue have sufficient staff to undertake this commitment, particularity in the context of the immediate debacles that followed the centralisation of medical cards applications and student grant applications via Student Universal Support Ireland, and approximately 220 staff having retired from Revenue by February of last year. [1248/13]

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Willie Penrose

Question:

164. Deputy Willie Penrose asked the Minister for Finance the position regarding a property which is held in trust for two children with special needs who live in the property with their parents, is it the case that this property will be exempt form the property tax; and if he will make a statement on the matter. [1504/13]

View answer

Written answers

I propose to take Questions Nos. 94, 112, 113, 139 and 164 together.

The legislation governing Local Property Tax (LPT) is contained in Finance (Local Property Tax) Act 2012 which was signed into law by the President on 26 December 2012. The LPT legislation sets out in detail how the tax is to be administered and provides how a residential property is to be valued for LPT purposes including where there is a change in ownership of the property. The Act also provides for a number of specific exemptions from the charge as well as the possibility of deferring the charge in certain cases of hardship.

The LPT is a self-assessment tax so in the first instance it is a matter for the property owner to calculate the tax due based on his or her assessment of the chargeable value of the property. I am informed by the Revenue Commissioners that they will not be valuing properties for LPT purposes. They are, however, actively preparing valuation guidance and developing tools to assist liable persons in assessing the value of their property. Where these guidelines are used honestly, the property valuation will not be challenged by Revenue in accordance with its normal Customer Service Charter.

For 2013, the charge to LPT is based on the market value of the property on 1 May 2013. In addition, in order to provide necessary certainty, this initial valuation of the property on 1 May 2013 will be the value of the property for the purposes of calculating the LPT charge for all years up to and including 2016. This value will hold regardless of improvements, extensions etc. to the property in question. Likewise, where a property is sold during this period, and the value of the property has increased substantially, there is no additional liability to LPT. I am informed by the Revenue Commissioners that the original valuation provided by the original owner, provided it has been made honestly and fairly, can continue to be used by the new owner to calculate their payment of LPT on the property in question for all years to 2016. Any unpaid LPT should be discharged as part of the conveyance process, and the new owner, as with all property owners, will be required to provide an updated value for the property on the next valuation date of 1 November 2016.

Part 12 of the Act sets out provisions for deferral of the LPT. The deferral of the charge is granted under specific conditions. Where the residential property is the sole or main residence of a liable person and her, his or their estimated gross income from all sources does not exceed €15,000 for a single person or €25,000 for a couple during the year covered by the return, she/he/they will be eligible to apply for full deferral of the LPT charge.

In addition, for income stressed owner-occupiers who have an outstanding mortgage, an adjusted gross income limit will apply. In these cases, the income thresholds of €15,000 or €25,000 may be increased by 80% of the annual mortgage interest payments. This type of deferral is available until the end of 2017.

Moreover, owner-occupiers may be eligible to apply for partial deferral where the gross income from all sources is less than €25,000 in the case of a single person and €35,000 in the case of a couple. For income stressed owner-occupiers who have an outstanding mortgage, these thresholds may also be increased by 80% of the annual mortgage interest payments. In these cases the owner-occupier will qualify for deferrals of 50% of the LPT liability and the balance of 50% of the tax must be paid.

Section 7 of the Act provides an exemption for residential properties that are used to accommodate people with special housing needs where the properties in question are owned by a charity or a public body. To qualify for charitable status, a charity must have been granted an exemption for tax purposes by Revenue to avail of the LPT exemption. Accordingly, regarding Deputy Penrose’s question about a property held in trust for two children with special needs who live with their parents, I am informed by the Revenue Commissioners that the property would not be exempt from the charge to LPT.

Beginning in March 2013, Revenue will be issuing property owners an LPT tax return, an information booklet and a Revenue Estimate of LPT. Having established the market value of their property, the property owner is obliged to complete the LPT return in which they calculate the amount of tax they owe and state how they will pay the LPT due from a range of options. For 2013, the LPT return, if completed in paper form must be submitted to Revenue by 7 May 2013, whereas, if they complete the form online, it must be submitted by 28 May 2013.

Where a property owner fails to submit their LPT return by the relevant due date, the legislation provides that Revenue can enforce collection of an estimated amount of LPT. The Revenue Commissioners advise that this Revenue Estimate of LPT is not a valuation of their property nor should it be regarded as an accurate calculation of the amount of LPT that they should pay. Once the property owner meets their obligations by valuing their property, submitting their return and advising Revenue of their payment preference within the relevant time limits, the Revenue Estimate of LPT notified to them is no longer relevant.

In relation to the resources required for the administration of LPT, additional funding of €25.9m plus €9m in start up funding has been provided to Revenue in 2013 as set out in Department of Public Expenditure and Reform Expenditure Report 2013. Putting additional staff in place takes time and accordingly, I am informed by the Revenue Commissioners that in order to meet the significant challenge involved in establishing the new tax, they have decided to reconfigure their structure in the South West and to base the LPT operations in Ennis. I am satisfied that the Revenue Commissioners will deliver on the challenge and provide a stable source of funds in the form of LPT receipts.

Copyright Infringement

Questions (95)

Maureen O'Sullivan

Question:

95. Deputy Maureen O'Sullivan asked the Minister for Finance the steps he will take to ensure that the integrity of the National Anthem will be preserved as copyright will end in the near future; and if he will make a statement on the matter. [57867/12]

View answer

Written answers

In response to the Deputy’s question I can confirm that copyright protection in relation to the National Anthem ran out in December 2012. The main purpose of ownership by the State of the copyright to the original version of the National Anthem was to ensure that it was freely available for general use. The situation in this regard has not changed with the expiry of copyright.

In relation to protecting the integrity of the National Anthem my Department will look at the possibility of introducing legislation should it be required to ensure that the National Anthem is not being used in an inappropriate context and without due deference such as to render it an object of scorn or derision.

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