Written Answers Nos. 33-47
33. Deputy Róisín Shortall asked the Minister for Finance if, in respect of Appendix D of the Green Paper on Pensions, he will provide the same information in respect of PRSAs and RACs for the latest year for which figures are available. [43460/13]
View answerI am informed by the Revenue Commissioners that the latest relevant information available is in respect of income tax relief allowed for contributions to Retirement Annuity Contracts (RACs) and Personal Retirement Savings Accounts (PRSAs) for the 2010 income tax year. RACs and PRSAs are available to self-employed people and to employees who are not in occupational pension schemes. The information in the following tables sets out the number of cases and the amounts of deduction and reduction in tax for tax relief for RACs and PRSAs for the various contribution ranges.
The information is based on income returns contained in Revenue records at the time the data were compiled for analytical purposes, representing in the region of 90% of all returns expected.
A married couple that has elected or been deemed to have elected for joint assessment is counted as one tax unit.
34. Deputy Róisín Shortall asked the Minister for Finance the cost to the Exchequer for every €100 increase in the standard rate cut off point for income tax across all categories. [43484/13]
View answerI assume that the Deputy refers to an increase of €100 in the standard rate tax bands, which would apply similarly to single and widowed persons, as well as to lone parents. In addition, the proposed increase is assumed to also apply to married couples. On this basis, I am informed by the Revenue Commissioners that the full year cost to the Exchequer, estimated by reference to 2014 incomes, of increasing the single person's standard rate tax band by €100 while also maintaining the current monetary differences between the single person's standard rate tax band and the various other classes of standard rate tax bands would be of the order of €16 million.
It should be noted that any further increases of €100 to the standard rate tax bands may or may not cost the same amount. The cost is very much dependant on the numbers of taxpayers who are positioned in the income brackets where band increases will take effect and these can vary.
These figures are estimates from the Revenue tax-forecasting model using latest actual data for the year 2011, adjusted as necessary for income and employment trends in the interim. They are, therefore, provisional and likely to be revised.
35. Deputy Heather Humphreys asked the Minister for Finance if he will consider increasing the engine size limit of vehicles to 2.2 litres with regard to those entitled to relief under the disabled driver and disabled passenger regulations in order to accommodate disabled farmers who drive larger vehicles such as jeeps to tow trailers and carry out their general farming duties; and if he will make a statement on the matter. [43504/13]
View answerThe criteria relating to the engine size of a vehicle and the relief available for vehicles which qualify under the Disabled Drivers Passenger Scheme have been in place since 1989. The purpose of the scheme was to provide for ways in which people with a physical disability could become more mobile; it is felt that the present limit of 2000cc is sufficient to allow for an extensive choice of vehicle in that regard. Given the scale and scope of the scheme, any possible changes can only be made after careful consideration and with regard to the existing and prospective cost of the scheme and the available resources.
36. Deputy Thomas P. Broughan asked the Minister for Finance if he will confirm whether the Irish Government has agreed with its European Union partners that the European Banking Authority will negatively take account of support by long-term refinancing operations for forthcoming stress tests of Irish banks. [43554/13]
View answerThe Central Bank of Ireland has informed me that discussions in relation to the parameters for the forthcoming European Banking Authority (EBA) stress tests are ongoing. As much of the detail is still not yet finalised it would be premature to speculate on the outcome at this stage.
37. Deputy Thomas P. Broughan asked the Minister for Finance the way his Department collects data on levels of wealth here; if he will now establish a commission on high incomes and wealth either as part of the Central Statistics Office or otherwise. [43558/13]
View answerAggregate level data on household and corporate net worth are published by the Central Bank in the Quarterly Financial Accounts. I am informed by the Central Statistics Office (CSO) that its institutional sector accounts do not give an indication of the number of households or persons classified by the categories of wealth they hold. These statistics are based on aggregate information collected from financial institutions and do not contain the demographic details which would enable such a breakdown of the statistics. So while the CSO’s institutional sector accounts show that households held c. €126 billion on deposit in 2010, this is not broken down by income or wealth categories.
However, I understand that, following discussions between the Department of Public Enterprise and Reform, the CSO and the Central Bank, the CSO has commenced a "Household Finance and Consumption Survey", which will collect information on household wealth. The first results of this survey will be available in 2014. The data to be collected by the CSO as part of its Household Finance and Consumption Survey is general information on the financial situation and behaviour of households.
The CSO’s institutional sector accounts present annual transactions in financial and non-financial assets of households. The financial balance sheet positions for households' assets are also reported - €324.3bn (liabilities €184.4bn) in 2012. The non-financial balance sheets of households only have details of property assets. As indicated above, these details are at the aggregate level. More data are available at http://www.cso.ie/en/releasesandpublications/er/csfa/estimatesofthecapitalstockoffixedassets2012/ .
I am not clear whether the Deputy’s question relates to general or specific issues relating to high income and wealth. In a tax context, the 2009 Commission on Taxation considered the taxation of income and wealth. I have no plans to establish a Commission on high incomes and on wealth at present.
38. Deputy Róisín Shortall asked the Minister for Finance the tax exemption limits and the related rate of marginal relief applying to single and married persons under 65 years. [43602/13]
View answerThe position is that section 187 of the Taxes Consolidation Act 1997, which provided for tax exemption limits for married and single persons under 65 years of age, ceased to have effect from 1 January 2008. The following are the current tax bands:-
- Single or widowed person - €32,800 at 20%, balance at 41%.
- Married couple with one income source - €41,800 at 20%, balance at 41%.
- Married couple with two income sources – up to €65,600 at 20%, balance at 41%
- One-parent family – €36,800 at 20%, balance at 41%.
Basic personal credits are granted against the tax payable as appropriate:-
- Single credit - €1,650
- Married credit - €3,300
- One-parent family credit - €1,650
- PAYE Credit - €1,650 per employee.
This and other information in relation to personal tax matters, credits and reliefs, is available on the Revenue website at: http://www.revenue.ie/en/tax/it/leaflets/it1.html.
39. Deputy Billy Timmins asked the Minister for Finance the amount of money that has been collected from the pension levy to assist in job creation; the way this money has been spent to date; and if he will make a statement on the matter. [43607/13]
View answerI would like to make the Deputy aware that the answer to this question has been prepared on a pre-Budget basis only and does not reflect any measures which have been announced as part of Budget 2014. A temporary 0.6% stamp duty levy on pension fund assets was introduced in the Finance (No.2) Act 2011 as a measure to fund the Jobs Initiative. This was estimated to yield €470 million a year for 4 years. The Revenue Commissioners have advised me that receipts amounted to €463 million in 2011 and €483 million in 2012. This is broadly in line with the amounts anticipated to be collected in those years. €533 million was collected in 2013 to date, due to an increase in the capital value of pension funds.
The Jobs Initiative announced in 2011 included a range of revenue and expenditure measures to support the protection of existing jobs and the creation of new ones. Estimates of the key measures, as were announced in 2011, are set out in the table.
|
- |
2011 (€m) |
2012 (€m) |
2013 (€m) |
2014 (€m) |
Total |
|
Revenue |
- |
- |
- |
- |
- |
|
Air Travel Tax |
-15 |
-90 |
-105 |
-105 |
-315 |
|
VAT |
-120 |
-350 |
-350 |
-60 |
-880 |
|
PRSI |
-95 |
-208 |
-201 |
-33 |
-536 |
|
Pension Funds Levy |
+470 |
+470 |
+470 |
+470 |
+1,880 |
|
Expenditure (Additional) |
-40 |
-30 |
-30 |
-30 |
-130 |
|
Net Benefit (+) / Loss (-) |
+201 |
-208 |
-216 |
+242 |
+19 |
Rounding may affect totals.
Table reflects estimates at the time of the launch of the Jobs Initiative 2011, and does not take into account any of the measures announced as part of Budget 2014.
It should be noted that the proposed suspension of the Air Travel Tax, at an estimated cost of €15 million in 2011, €90 million in 2012 and €105 million in a full year, was conditional on the airlines increasing passenger numbers by restoring previously cancelled routes and by creating new routes. Negotiations with the airlines were not successful and the Minister for Transport Tourism and Sport, Mr Leo Varadkar T.D., advised against reducing the Air Travel Tax to zero.
The impact of the Jobs initiative can be seen by the increase in employment levels, particularly in the accommodation and food services sector. A policy paper, published with the November 2012 Medium Term Fiscal Statement, found that the 9% reduced VAT rate appeared to have the desired impact both in terms of price pass through and by contributing to employment gains, with an additional 3,000 jobs in quarter 1 2012 relative to quarter 2 2011 in the labour intensive food and accommodations services sector of the economy. Further to this, the CSO website shows a 13% increase in employment from June 2011 to June 2013 in the food and accommodations services sector.
The Jobs Initiative also included a number of current and capital expenditure measures, among which there are a number of measures aimed at retraining the workforce. While the details of the expenditure on these measures are a matter for my colleague the Minister for Public Expenditure and Reform, Brendan Howlin T.D., I would ask the Deputy to note that my colleague, the Minister for Social Protection, Joan Burton T.D., with responsibility for JobBridge, the National Internship scheme, recently announced that the number of internships, originally planned at 5,000 has now exceeded 20,000. Indecon Economic Consultants undertook an evaluation of the JobBridge scheme in 2012 (published in April 2013) and their report found that 61.4% of the JobBridge survey respondents were in employment within 5 months of finishing their internships.
Under education measures, the Springboard scheme as announced in the Jobs Initiative had initially provided for 5,900 places. During 2011 and 2012 over 10,000 people enrolled on programmes under the Springboard scheme. The scheme has been extended further with my colleague, the Minister for Education and Skills, Ruairí Quinn T.D. announcing in June this year, another 6,000 places under the third Springboard allocation. Further rollouts of the Springboard scheme will be considered in the context of the findings of an on-going evaluation.
I wish to advise the Deputy that it will only be when the levy has ended and the accompanying expenditure and revenue measures have also ceased that it will be possible to analyse the situation. At any given point before then, it would not be surprising if the income and expenditure did not match.
40. Deputy Pearse Doherty asked the Minister for Finance the total amount paid by the State to Ernst and Young and Grant Thornton since 2008. [43648/13]
View answerI can only reply in respect of my Department and the offices/agencies under the aegis of my Department. In the period since 2008 a total of €11.132m has been paid to Ernst & Young and Grant Thornton. This is the figure to date in 2013 for all offices and agencies under the aegis of my Department with the exception of the following:
- NAMA & the NTMA group – the figure above includes spend up to the 5th of March 2013. In the time available, we are unable to provide the up to date position for this Group. The information will be submitted directly to the Deputy as soon as it is available.
- Central Bank Group – this figure does not include the Central Bank Group.
41. Deputy Michael McNamara asked the Minister for Finance the VAT rate that applies to hurleys. [43659/13]
View answer42. Deputy Michael McNamara asked the Minister for Finance if he will consider reducing the VAT rate that applies to hurleys in light of the spread of ash die-back disease. [43660/13]
View answerI propose to take Questions Nos. 41 and 42 together.
I am advised by the Revenue Commissioners that sales of hurleys are liable to VAT at the standard rate, currently 23%. This information is available on the VAT Rates Database on the Revenue website www.revenue.ie.
A change in VAT rates must be in compliance with the EU VAT Directive. This Directive generally provides that supplies of goods and services should be chargeable to VAT at the standard rate but that lower rates are permitted in very limited circumstances. The Directive does not provide for a reduction in the standard rate for the supply of hurleys.
43. Deputy Peter Mathews asked the Minister for Education and Skills the discussions his Department has had with all bodies in relation to efficiency contracts (details supplied) for academic institutions under the Haddington Road agreement; and if he will make a statement on the matter. [43073/13]
View answerContracts specifically in operation in the United Kingdom have not been the subject of discussions. However, changes to academic contracts were discussed and agreed in the context of negotiations on the Public Service Agreement 2010 – 2014 (Croke Park Agreement) and more recently the Public Service Stability Agreement 2013 – 2016 (Haddington Road Agreement). These changes have resulted in the delivery of additional hours by academic staff to facilitate educational activities, which allow Universities and Institutes of Technology to cope with the reduction in staff numbers while dealing with an increase in the student population.
44. Deputy Jim Daly asked the Minister for Education and Skills the number of qualified teachers working in Irish schools this year under the JobBridge scheme; and if he will make a statement on the matter. [43290/13]
View answer60. Deputy Pearse Doherty asked the Minister for Education and Skills the number of teachers who are employed in teaching positions on JobBridge schemes per county since the scheme started; and if he will make a statement on the matter. [43225/13]
View answerI propose to take Questions Nos. 44 and 60 together.
JobBridge is a national internship scheme administered by the Department of Social Protection. Recognised schools and Education and Training Boards may participate in the scheme if they wish under Department of Education and Skills Circular 46/2011. Per this circular, an internship in a school must not cause an existing member of staff to be displaced from the school or be used to fill an existing vacancy in the school and if a registered teacher is offered an internship he or she should be appropriately qualified for the role.
The Department of Social Protection have supplied the following information: There have been a total of 21,519 JobBridge internships to-date, of which, a total of 58 have been described by Host Organisations as being 'teaching positions'.They break down as follows: Primary School Teacher: 18, Primary Teacher: 7, Teacher (Primary School): 3, Qualified Primary Teacher: 2, Qualified Primary School Teacher: 1, Teacher – Primary Level: 1, Teacher: 6, Classroom Teacher: 4, Resource Teacher: 2, Support Teacher/Youth Worker: 2, Assistant Teacher: 2, Qualified Teacher: 1, Montessori Teacher: 1, Preschool Teacher: 1, Childcare worker/Teacher: 1, Art Tutor: 1, Teacher Aide: 3, and Teacher Assistant: 2. These 58 internship positions are broken down by county as follows: Cavan: 1, Clare: 1, Cork: 5, Donegal: 8, Dublin: 4, Galway: 4, Kerry: 11, Laois: 1, Limerick: 4, Longford: 1, Mayo: 3, Monaghan: 2, Offaly: 1, Tipperary: 6, Westmeath: 1, Wexford: 4; and Wicklow: 1.
45. Deputy Richard Boyd Barrett asked the Minister for Education and Skills if he will provide a list of all publicly funded training schemes, upskilling and education courses; and the number of persons taking part in each of these schemes. [43451/13]
View answerI have supplied for the Deputy's attention a list of all the FAS/Skillnets/Further Education and Higher Education courses and where available the number of persons benefitting from these places to date in 2013. In relation to the Further Education and Higher Education provision the numbers requested by the Deputy for 2013 are not available. However, I have included in the attached tables figures for 2012 and in some cases 2011.
|
FAS Training Provision 2013 |
Beneficiaries year to date |
|
30-Aug-'13 |
|
|
Bridging Foundation |
1,526 |
|
Community Training Centres |
2,941 |
|
Return to Work |
82 |
|
Skills Training/Sponsored Training |
12,416 |
|
Traineeship |
3,410 |
|
Local Training Initiative |
3,709 |
|
Wider Horizons |
192 |
|
Specialist Training Programme |
2,829 |
|
Redundant Apprentice Placement |
1,030 |
|
European & Other Initiatives |
10 |
|
Momentum |
4,925 |
|
Subtotal |
33,070 |
|
Evening Courses |
11,170 |
|
On-Line and Blended Learning |
8,456 |
|
Library Project |
287 |
|
Subtotal |
19,913 |
|
Training For Employment |
52,983 |
|
Apprenticeship |
3,526 |
|
On-Line Learning (Employed) |
298 |
|
Training In Employment |
3,824 |
|
Grand Total |
56,807 |
|
Skillnets |
||||
|
Year to date 2013 |
||||
|
Training Network Programmes |
Finuas |
Job Seekers Programme |
Managementworks |
|
|
Employed beneficiaries |
24953 |
684 |
N/A |
556 |
|
Unemployed beneficiaries |
2733 |
42 |
2068 |
N/A |
|
Further Education 2012 |
|
|
Participants |
|
|
Part time |
|
|
Adult Literacy |
57,004 |
|
Community Education |
55,415 |
|
Back to Education Initiative |
32,066 |
|
subtotal |
144,485 |
|
Full time |
|
|
Post Leaving Certificate |
36,528 |
|
Youthreach |
3,313 |
|
Vocational Training Opportunities Scheme |
5,567 |
|
subtotal |
45,478 |
|
Total |
189,963 |
There are no stats available for 2013.
|
Higher Education |
Places available 2011 |
Places available 2012 |
Places available 2013 |
Total |
|
Springboard: |
4,956 |
5,575 |
6,100 |
16.631 |
|
ICT Skills Conversion Programmes |
N/A |
705 |
769 |
1,474 |
Mainstream HE provision
In 2011/12 there were 162,786 full time students enrolled in HEA funded higher education institutions (a 12% increase on the numbers enrolled in 2008/09).
46. Deputy Barry Cowen asked the Minister for Education and Skills if he will outline the statutory right to time off of primary school and secondary school teachers attending local authority meetings if they are elected councillors; and if he will make a statement on the matter. [43566/13]
View answerWhere a teacher in a primary or post-primary school is an elected member of a local authority, paid absence of up to ten school days in a school year may be availed of in order to attend meetings, but only where such meetings are held during school opening hours. Substitute cover in such instances is not paid by my Department.
47. Deputy Damien English asked the Minister for Education and Skills in respect of the stance taken by the ASTI regarding the Haddington Road agreement, if his attention has been drawn to the fact that secondary school teachers who are not members of any trade union will be deemed or classified by his Department as members of the ASTI trade union; that such teachers without union membership have been advised by his Department that if they do not wish to be treated or classified as such that they should join the TUI rather than maintain their position as non-union members; and if he will make a statement on the matter. [43055/13]
View answerDepartment Circular 49/2013 sets out the position in relation to the Haddington Road Agreement and the Financial Emergency Measures in the Public Interest Act 2013 for teachers in post-primary schools and is available at the following address: http://www.education.ie/en/Circulars-and-Forms/Active-Circulars/cl0049_2013.pdf. The Agreement applies to teachers employed in Education and Training Board schools (apart from Designated Community Colleges). In general, the FEMPI Act continues to apply to teachers employed in Voluntary Secondary schools. In dual-union schools (Designated Community Colleges and Community and Comprehensive Schools), the FEMPI Act continues to apply to teachers who are not members of TUI. While certain issues of dual representation require further consideration, the position set out above provides an initial basis for the implementation of the Haddington Road Agreement. It is stressed however, that the application of the Agreement is entirely conditional upon adherence to its terms by the teachers to whom it is applied. It is normal practice in the public service that the decision of the trade union recognised as holding representative rights for a particular grade or sector will determine the position for all relevant staff in that grade/sector. Union membership is a matter for individual teachers, and accordingly my Department is not classifying or deeming teachers to be members of any trade union and is not advising teachers in regard to membership or non-membership of any trade union.
