Tax Yield

Questions (116)

Stephen Donnelly

Question:

116. Deputy Stephen S. Donnelly asked the Minister for Finance the revenue expected to be generated for the year 2014, assuming no changes to the taxation relevant to the person, if an average single person currently in part-time employment with three dependent children were to move to full-time employment; and if he will make a statement on the matter. [33896/13]

View answer

Written answers (Question to Finance)

It is assumed that the individual in question is working part time in 2013 for 20 hours a week at the minimum hourly rate of €8.65 per hour, which equates to an annual income of €8,996 per annum. In 2014, the individual takes up full time employment earning the average industrial wage (i.e. €31,485 for 2012 based on the latest information available). In addition, it should be noted that Family Income Supplement (FIS) has not been taken account of for the purpose of these computations. Furthermore, it is assumed that the individual is not in receipt of a medical card and therefore does not benefit from the concessionary Universal Social Charge (USC) rate. It should be noted that following tax credits have been included in the computation where relevant:

Tax Credit

PAYE tax credit:

€1,650

Personal tax credit:

€1,650

Married tax credit:

€3,300

One parent family tax credit:

€1,650

Home carer tax credit:

€810

Tax Liability 2013

Tax Liability

Earnings

€8,996

One Parent family payment

€13,125

Total Gross Income

€22,121

USC

Nil

PRSI

Nil

Income Tax

Nil

Total Deductions

Nil

Net Pay

€22,121

Tax Liability 2014

Tax Liability

Earnings

€31,485

USC

€1,523

PRSI

€1,259

Income Tax

€1,347

Total Deductions

€4,129

Net Pay

€27,356

Tax Yield

Questions (117)

Stephen Donnelly

Question:

117. Deputy Stephen S. Donnelly asked the Minister for Finance the revenue expected to be generated for the year 2014, assuming no changes to the taxation relevant to the person, if an average person currently in part-time employment with a dependent spouse and three children were to move to full-time employment; and if he will make a statement on the matter. [33897/13]

View answer

Written answers (Question to Finance)

It is assumed that the individual in question is working part time in 2013 for 20 hours a week at the minimum hourly rate of €8.65 per hour, which equates to an annual income of €8,996 per annum. In 2014, the individual takes up full time employment earning the average industrial wage (i.e. €31,485 for 2012 based on the latest information available). In addition, it should be noted that any social welfare payment that an individual may be entitled to has not been taken account of for the purpose of these computations. Furthermore, it is assumed that the individual is not in receipt of a medical card and therefore does not benefit from the concessionary Universal Social Charge (USC) rate. It should be noted that following tax credits have been included in the computation where relevant:

Tax Credit

PAYE tax credit:

€1,650

Personal tax credit:

€1,650

Married tax credit:

€3,300

One parent family tax credit:

€1,650

Home carer tax credit:

€810

Tax Liability 2013

Tax Liability

Earnings

€8,996

USC

Nil

PRSI

Nil

Income Tax

Nil

Total Deductions

Nil

Net Pay

€8,996

Tax Liability 2014

Tax Liability

Earnings

€31,485

USC

€1,523

PRSI

€1,259

Income Tax

€537

Total Deductions

€3,319

Net Pay

€28,166

Tax Yield

Questions (118)

Stephen Donnelly

Question:

118. Deputy Stephen S. Donnelly asked the Minister for Finance the revenue expected to be generated for the year 2014, assuming no changes to the taxation relevant to the person, if an average person not currently in employment with a working spouse were to take up full-time employment; and if he will make a statement on the matter. [33898/13]

View answer

Written answers (Question to Finance)

It is assumed that the individual in question is not working in 2013. However, in 2014, the individual takes up full time employment earning the minimum wage €17,542 (i.e. 39 hours @ €8.65 per hour * 52 weeks = €17,542). It is further assumed, that the working spouse in 2013 is working full time and earns the average industrial wage in 2013 and 2014 (i.e. €31,485 for 2012 based on the latest information available). In addition, it should be noted that any social welfare payment that an individual may be entitled to has not been taken account of for the purpose of these computations. Furthermore, it is assumed that the individual is not in receipt of a medical card and therefore does not benefit from the concessionary Universal Social Charge (USC) rate. It should be noted that following tax credits have been included in the computation where relevant:

Tax Credit

PAYE tax credit:

€1,650

Personal tax credit:

€1,650

Married tax credit:

€3,300

One parent family tax credit:

€1,650

Home carer tax credit:

€810

Tax Liability 2013

Tax Liability

Spouse 1

Earnings

€31,485

USC

€1,523

PRSI

€1,259

Income Tax

€1,347

Total Deductions

€4,129

Net Pay

€27,356

Tax Liability 2014

Tax Liability

Spouse 2

Spouse 1

Earnings

€17,542

€31,485

USC

€547

€1,523

PRSI

Nil

€1,259

Income Tax

€208

€2,997

Total Deductions

€755

€5,779

Net Pay

€16,787

€25,706

Tax Yield

Questions (119)

Stephen Donnelly

Question:

119. Deputy Stephen S. Donnelly asked the Minister for Finance the revenue expected to be generated for the year 2014, assuming no changes to the taxation relevant to the person, if an average person with a working spouse and one dependent child were to take up full-time employment; and if he will make a statement on the matter. [33899/13]

View answer

Written answers (Question to Finance)

It is assumed that the individual in question is not working in 2013. However, in 2014, the individual takes up full time employment earning the minimum wage €17,542 (i.e. 39 hours @ €8.65 per hour * 52 weeks = €17,542). It is further assumed, that the working spouse in 2013 is working full time and earns the average industrial wage in 2013 and 2014 (i.e. €31,485 for 2012 based on the latest information available). In addition, it should be noted that any social welfare payment that an individual may be entitled to has not been taken account of for the purpose of these computations. Furthermore, it is assumed that the individual is not in receipt of a medical card and therefore does not benefit from the concessionary Universal Social Charge (USC) rate. It should be noted that following tax credits have been included in the computation where relevant:

Tax Credit

PAYE tax credit:

€1,650

Personal tax credit:

€1,650

Married tax credit:

€3,300

One parent family tax credit:

€1,650

Home carer tax credit:

€810

Tax Liability 2013

Tax Liability

Spouse 1

Earnings

€31,485

USC

€1,523

PRSI

€1,259

Income Tax

€537

Total Deductions

€3,319

Net Pay

€28,166

Tax Liability 2014

Tax Liability

Spouse 2

Spouse 1

Earnings

€17,542

€31,485

USC

€547

€1,523

PRSI

Nil

€1,259

Income Tax

€208

€2,997

Total Deductions

€755

€5,779

Net Pay

€16,787

€25,706

Tax Yield

Questions (120)

Stephen Donnelly

Question:

120. Deputy Stephen S. Donnelly asked the Minister for Finance the revenue expected to be generated for the year 2014, assuming no changes to the taxation relevant to the person, if an average person with a working spouse and two dependent children were to take up full-time employment; and if he will make a statement on the matter. [33900/13]

View answer

Written answers (Question to Finance)

It is assumed that the individual in question is not working in 2013. However, in 2014, the individual takes up full time employment earning the minimum wage €17,542 (i.e. 39 hours @ €8.65 per hour * 52 weeks = €17,542). It is further assumed, that the working spouse in 2013 is working full time and earns the average industrial wage in 2013 and 2014 (i.e. €31,485 for 2012 based on the latest information available). In addition, it should be noted that any social welfare payment that an individual may be entitled to has not been taken account of for the purpose of these computations. Furthermore, it is assumed that the individual is not in receipt of a medical card and therefore does not benefit from the concessionary Universal Social Charge (USC) rate. It should be noted that following tax credits have been included in the computation where relevant:

Tax Credit

PAYE tax credit:

€1,650

Personal tax credit:

€1,650

Married tax credit:

€3,300

One parent family tax credit:

€1,650

Home carer tax credit:

€810

Tax Liability 2013

Tax Liability

Spouse 1

Earnings

€31,485

USC

€1,523

PRSI

€1,259

Income Tax

€537

Total Deductions

€3,319

Net Pay

€28,166

Tax Liability 2014

Tax Liability

Spouse 2

Spouse 1

Earnings

€17,542

€31,485

USC

€547

€1,523

PRSI

Nil

€1,259

Income Tax

€208

€2,997

Total Deductions

€755

€5,779

Net Pay

€16,787

€25,706

Tax Yield

Questions (121)

Stephen Donnelly

Question:

121. Deputy Stephen S. Donnelly asked the Minister for Finance the revenue expected to be generated for the year 2014, assuming no changes to the taxation relevant to the person, if an average person with a working spouse and three children were to take up full-time employment; and if he will make a statement on the matter. [33901/13]

View answer

Written answers (Question to Finance)

It is assumed that the individual in question is not working in 2013. However, in 2014, the individual takes up full time employment earning the minimum wage €17,542 (i.e. 39 hours @ €8.65 per hour * 52 weeks = €17,542). It is further assumed, that the working spouse in 2013 is working full time and earns the average industrial wage in 2013 and 2014 (i.e. €31,485 for 2012 based on the latest information available). In addition, it should be noted that any social welfare payment that an individual may be entitled to has not been taken account of for the purpose of these computations. Furthermore, it is assumed that the individual is not in receipt of a medical card and therefore does not benefit from the concessionary Universal Social Charge (USC) rate. It should be noted that following tax credits have been included in the computation where relevant:

Tax Credit

PAYE tax credit:

€1,650

Personal tax credit:

€1,650

Married tax credit:

€3,300

One parent family tax credit:

€1,650

Home carer tax credit:

€810

Tax Liability 2013

Tax Liability

Spouse 1

Earnings

€31,485

USC

€1,523

PRSI

€1,259

Income Tax

€537

Total Deductions

€3,319

Net Pay

€28,166

Tax Liability 2014

Tax Liability

Spouse 2

Spouse 1

Earnings

€17,542

€31,485

USC

€547

€1,523

PRSI

Nil

€1,259

Income Tax

€208

€2,997

Total Deductions

€755

€5,779

Net Pay

€16,787

€25,706

Tax Yield

Questions (122)

Stephen Donnelly

Question:

122. Deputy Stephen S. Donnelly asked the Minister for Finance the revenue expected to be generated for the year 2014, assuming no changes to the taxation relevant to the person, if an average person currently in part-time employment with a working spouse were to move to full-time employment; and if he will make a statement on the matter. [33902/13]

View answer

Written answers (Question to Finance)

It is assumed that the individual in question is working part time in 2013 for 20 hours a week at the minimum hourly rate of €8.65 per hour, which equates to an annual income of €8,996 per annum. In 2014, the individual takes up full time employment earning the minimum wage €17,542 (i.e. 39 hours @ €8.65 per hour * 52 weeks = €17,542). It is further assumed, that the working spouse in 2013 is working full time and earns the average industrial wage in 2013 and 2014 (i.e. €31,485 for 2012 based on the latest information available). In addition, it should be noted that any social welfare payment that an individual may be entitled to has not been taken account of for the purpose of these computations. Furthermore, it is assumed that the individual is not in receipt of a medical card and therefore does not benefit from the concessionary Universal Social Charge (USC) rate. It should be noted that following tax credits have been included in the computation where relevant:

Tax Credit

PAYE tax credit:

€1,650

Personal tax credit:

€1,650

Married tax credit:

€3,300

One parent family tax credit:

€1,650

Home carer tax credit:

€810

Tax Liability 2013

Tax Liability

Spouse 1

Spouse 2

Earnings

€8,996

€31,485

USC

Nil

€1,523

PRSI

Nil

€1,259

Income Tax

Nil

€1,496

Total Deductions

Nil

€4,278

Net Pay

€8,996

€27,207

Tax Liability 2014

Tax Liability

Spouse 1

Spouse 2

Earnings

€17,542

€31,485

USC

€547

€1,523

PRSI

Nil

€1,259

Income Tax

€208

€2,997

Total Deductions

€755

€5,779

Net Pay

€16,787

€25,706

Tax Yield

Questions (123)

Stephen Donnelly

Question:

123. Deputy Stephen S. Donnelly asked the Minister for Finance the revenue expected to be generated for the year 2014, assuming no changes to the taxation relevant to the person, if an average person currently in part-time employment with a working spouse and one dependent child were to move to full-time employment; and if he will make a statement on the matter. [33903/13]

View answer

Written answers (Question to Finance)

It is assumed that the individual in question is working part time in 2013 for 20 hours a week at the minimum hourly rate of €8.65 per hour, which equates to an annual income of €8,996 per annum. In 2014, the individual takes up full time employment earning the minimum wage €17,542 (i.e. 39 hours @ €8.65 per hour * 52 weeks = €17,542). It is further assumed, that the working spouse in 2013 is working full time and earns the average industrial wage in 2013 and 2014 (i.e. €31,485 for 2012 based on the latest information available). In addition, it should be noted that any social welfare payment that an individual may be entitled to has not been taken account of for the purpose of these computations. Furthermore, it is assumed that the individual is not in receipt of a medical card and therefore does not benefit from the concessionary Universal Social Charge (USC) rate. It should be noted that following tax credits have been included in the computation where relevant:

Tax Credit

PAYE tax credit:

€1,650

Personal tax credit:

€1,650

Married tax credit:

€3,300

One parent family tax credit:

€1,650

Home carer tax credit:

€810

Tax Liability 2013

Tax Liability

Spouse 1

Spouse 2

Earnings

€8,996

€31,485

USC

Nil

€1,523

PRSI

Nil

€1,259

Income Tax

Nil

€1,496

Total Deductions

Nil

€4,278

Net Pay

€8,996

€27,207

Tax Liability 2014

Tax Liability

Spouse 1

Spouse 2

Earnings

€17,542

€31,485

USC

€547

€1,523

PRSI

Nil

€1,259

Income Tax

€208

€2,997

Total Deductions

€755

€5,779

Net Pay

€16,787

€25,706

Tax Yield

Questions (124)

Stephen Donnelly

Question:

124. Deputy Stephen S. Donnelly asked the Minister for Finance the revenue expected to be generated for the year 2014, assuming no changes to the taxation relevant to the person, if an average single person currently in part-time employment with a working spouse and two dependent children were to move to full-time employment; and if he will make a statement on the matter. [33904/13]

View answer

Written answers (Question to Finance)

I assume the Deputy refers to a married individual. In such a case it is further assumed that the individual in question is working part time in 2013 for 20 hours a week at the minimum hourly rate of €8.65 per hour, which equates to an annual income of €8,996 per annum. In 2014, the individual takes up full time employment earning the minimum wage €17,542 (i.e. 39 hours @ €8.65 per hour * 52 weeks = €17,542). It is further assumed, that the working spouse in 2013 is working full time and earns the average industrial wage in 2013 and 2014 (i.e. €31,485 for 2012 based on the latest information available). In addition, it should be noted that any social welfare payment that an individual may be entitled to has not been taken account of for the purpose of these computations. Furthermore, it is assumed that the individual is not in receipt of a medical card and therefore does not benefit from the concessionary Universal Social Charge (USC) rate. It should be noted that following tax credits have been included in the computation where relevant:

Tax Credit

PAYE tax credit:

€1,650

Personal tax credit:

€1,650

Married tax credit:

€3,300

One parent family tax credit:

€1,650

Home carer tax credit:

€810

Tax Liability 2013

Tax Liability

Spouse 1

Spouse 2

Earnings

€8,996

€31,485

USC

Nil

€1,523

PRSI

Nil

€1,259

Income Tax

Nil

€1,496

Total Deductions

Nil

€4,278

Net Pay

€8,996

€27,207

Tax Liability 2014

Tax Liability

Spouse 1

Spouse 2

Earnings

€17,542

€31,485

USC

€547

€1,523

PRSI

Nil

€1,259

Income Tax

€208

€2,997

Total Deductions

€755

€5,779

Net Pay

€16,787

€25,706

Tax Yield

Questions (125)

Stephen Donnelly

Question:

125. Deputy Stephen S. Donnelly asked the Minister for Finance the revenue expected to be generated for the year 2014, assuming no changes to the taxation relevant to the person, if an average person currently in part-time employment with a working spouse and three children were to move to full-time employment; and if he will make a statement on the matter. [33905/13]

View answer

Written answers (Question to Finance)

It is assumed that the individual in question is working part time in 2013 for 20 hours a week at the minimum hourly rate of €8.65 per hour, which equates to an annual income of €8,996 per annum. In 2014, the individual takes up full time employment earning the minimum wage €17,542 (i.e. 39 hours @ €8.65 per hour * 52 weeks = €17,542). It is further assumed, that the working spouse in 2013 is working full time and earns the average industrial wage in 2013 and 2014 (i.e. €31,485 for 2012 based on the latest information available). In addition, it should be noted that any social welfare payment that an individual may be entitled to has not been taken account of for the purpose of these computations. Furthermore, it is assumed that the individual is not in receipt of a medical card and therefore does not benefit from the concessionary Universal Social Charge (USC) rate. It should be noted that following tax credits have been included in the computation where relevant:

Tax Credit

PAYE tax credit:

€1,650

Personal tax credit:

€1,650

Married tax credit:

€3,300

One parent family tax credit:

€1,650

Home carer tax credit:

€810

Tax Liability 2013

Tax Liability

Spouse 1

Spouse 2

Earnings

€8,996

€31,485

USC

Nil

€1,523

PRSI

Nil

€1,259

Income Tax

Nil

€1,496

Total Deductions

Nil

€4,278

Net Pay

€8,996

€27,207

Tax Liability 2014

Tax Liability

Spouse 1

Spouse 2

Earnings

€17,542

€31,485

USC

€547

€1,523

PRSI

Nil

€1,259

Income Tax

€208

€2,997

Total Deductions

€755

€5,779

Net Pay

€16,787

€25,706

VAT Rebates

Questions (126)

Seamus Kirk

Question:

126. Deputy Seamus Kirk asked the Minister for Finance his plans to make on-farm micro energy installation eligible for full VAT refund on capital spend; and if he will make a statement on the matter. [33913/13]

View answer

Written answers (Question to Finance)

Farmers and other persons who are registered for VAT are accountable persons for VAT in respect of all their taxable activities, whether those activities consist solely of farming or both farming and other activities such as the generation of electricity for provision to the national grid. As accountable persons for VAT, they would be entitled to claim input credit for VAT charged on the installation of an on-farm micro energy generator, for use in their taxable activities.

In so far as farmers who are not registered for VAT are concerned, they are not in the normal course entitled to credit for, or repayment of, VAT incurred by them on their business inputs. However, under the Value-Added Tax (Refund of Tax) (Flat-rate Farmers) Order 2012 farmers not registered for VAT are also entitled to a direct and full refund of VAT in respect of farm buildings, fencing, land improvement works and, where purchased after 1 January 2012, micro energy equipment for farming use.

Tax Credits

Questions (127)

Pearse Doherty

Question:

127. Deputy Pearse Doherty asked the Minister for Finance the revenue that would be raised for the Exchequer if personal rather than employee tax credits were phased out for income earners over €100,000, with €1 in tax credits being lost for every €2 earned; the impact this would have on income earners' average tax take, using categories €100,001-€150,000, €150,001-€200,000 and €200,001+ per annum, within the existing rate; if a new 48% band applied to the income in excess of €100,000, what the effective tax rate increase would be for income earners in those categories; and if he will state the existing effective tax rates. [33915/13]

View answer

Written answers (Question to Finance)

Unfortunately, it was not possible to collate the information required for this answer in the time allowed. I will provide the Deputy with the answer in writing shortly.

Tax Credits

Questions (128)

Pearse Doherty

Question:

128. Deputy Pearse Doherty asked the Minister for Finance the revenue that would be raised for the Exchequer if tax credits, personal and employee, were phased out for income earners over €100,000 with €1 in tax credits being lost for every €2 earned; the impact that would have on income earners' average tax take, using categories €100,001-€150,000, €150,001-€200,000 and €200,001+ per annum, within the existing rate; if a new 48% band applied to the income in excess of €100,000, what the effective tax rate increase would be for income earners in those categories; and what the existing effective tax rates are. [33916/13]

View answer

Written answers (Question to Finance)

Unfortunately, it was not possible to collate the information required for this answer in the time allowed. I will provide the Deputy with the answer in writing shortly.

Special Educational Needs Staffing

Questions (129)

Shane Ross

Question:

129. Deputy Shane Ross asked the Minister for Education and Skills if he will provide reassurance that special needs assistants who have been unemployed for longer than a year will be eligible to be placed on a panel for further recruitment either in their current school or elsewhere, as per the Haddington Road agreement; and if he will make a statement on the matter. [33588/13]

View answer

Written answers (Question to Education)

As the Deputy will be aware, a new set of proposals for a public service agreement were put forward by the Labour Relations Commission which now form the Public Service Stability Agreement 2013-2016 (the Haddington Road Agreement, a copy of which has been forwarded to the Deputy). One aspect of this Agreement relates to supplementary assignment arrangements for Special Needs Assistants (SNAs) and as both Unions that represent SNAs namely, SIPTU and IMPACT, have signed up to the Haddington Road Agreement, the Department has now implemented supplementary assignment arrangements for SNAs for the 2013/2014 school year. The detailed arrangements are set out in Departmental Circular 0037/2013 which issued on 1 July 2013, a copy of which has been forwarded to the Deputy.

The first part of the LRC proposals for supplementary assignment arrangements for SNAs outlines that the supplementary assignment arrangements only apply to current SNAs who are notified that they are to be made redundant. Accordingly, with effect from 1 May 2013 once an SNA with a minimum of one year's service is notified by his/her employer that he/she is to be made redundant then he/she shall be deemed to be a member of a Supplementary Assignment Panel for SNAs.

SNAs who were made redundant prior to 1 May 2013 are free to apply for SNA positions. However, the revised rules on SNA recruitment are as set out in Departmental Circular 37/2013, the purpose of which is to facilitate those SNAs who are notified that they are to be made redundant in filling SNA vacancies which become available in other schools / ETBs. Accordingly, those SNAs who are members of the SNA Supplementary Assignment Panel are afforded preferential treatment in the filling of SNA vacancies. As the LRC proposals are part of a wider public-sector pay agreement that represent compromises by both employers and unions, I do not have the ability to alter the terms of that agreement.