Written Answers Nos. 146-167
148. Deputy Bernard J. Durkan asked the Tánaiste and Minister for Foreign Affairs and Trade the extent to which the international community has established visiting rights in respect of prisoners held by the various protagonists in the Middle East with particular reference to the need to ensure that basic human rights are observed; and if he will make a statement on the matter. [49543/13]
View answerIn its engagement with countries across the Middle East region, the EU works to advance protection of human rights as a standard element in its dialogue with all these countries. This includes the full range of human rights issues, including issues relating to prisoners.The conditions relating to prisoners, including issues such as visiting rights, vary from country to country across the Middle East region and it is not possible to characterise them generally. While the situation in relation to such prisoners may in many cases be less than satisfactory, we are at least able to press for better treatment for them. We are also conscious, however, of numerous instances of persons held in various territories by non-state actors, who are in general accorded no visiting rights at all, and no assurance of their wellbeing or indeed their safety.
149. Deputy Bernard J. Durkan asked the Tánaiste and Minister for Foreign Affairs and Trade the extent to which the international community continues to monitor and encourage the administration in Iran towards democratisation; the extent to which events to date show hopeful signs of progress; and if he will make a statement on the matter. [49544/13]
View answerThe Iranian system cannot be considered a democracy in our terms, in that the people do not ultimately have full control of the system, and opposition voices are excluded from the system and in particular from contesting elections. Nonetheless, it should also be recognised that the Iranian people enjoy greater political participation than in many countries in the region, and that the Majlis, while open only to supporters of the system, is not merely a rubber stamp assembly.In the recent Presidential election, while the people were not offered a free choice of candidates, it is clear that President Rouhani was the popular choice for President, and holds a clear mandate. President Rouhani has come to office with a commitment to greater openness and respect for human rights. In terms of delivery, these are early days, and the new administration is heavily committed to an attempt to make progress on the nuclear issue. We need also to remain aware that there are other political forces in Iran, many of whom may be highly resistant to change. We will be observing closely what happens in Iran, and trying where we can to encourage positive change.
150. Deputy Bernard J. Durkan asked the Tánaiste and Minister for Foreign Affairs and Trade the extent to which the situation in Sudan continues to be monitored by the UN and the EU; the extent to which efforts to bring about an improvement in the area in respect of human rights and other issues has been achieved to date through the efforts of the international community; and if he will make a statement on the matter. [49545/13]
View answerThe situation in Sudan and South Sudan is monitored on an ongoing basis by the EU, the UN and other international partners. Ireland is working closely with our EU partners and others to ensure that, in addition to a focus on the political and security situation, priority is given by the international community to the vital issues of human rights and humanitarian access to people and communities affected by the conflict and the tension in the region. The latest outbreak of violence in Sudan, including the attacks on UNAMID peacekeepers on 13 October near El Geneina, in West Darfur, in which one Zambian and three Senegalese peacekeepers were killed and one more wounded, were strongly condemned by the EU High Representative Catherine Ashton, and by UN Secretary General Ban and members of the UN Security Council. I am pleased to note that the mandate of the joint African Union - UN lead mission, which is over 20,000-strong and contributes greatly to peace and security in the region, has recently been extended until August 2014.
In January last, with Ireland’s encouragement, the EU urged the Government of Sudan to allow safe and unhindered access for international humanitarian workers to all civilians and has underlined the fact that the ongoing conflicts in Southern Kordofan, Blue Nile and Darfur remain obstacles to progress in providing the full range of support that we would like to provide to Sudan, and in the greater region. The UN Security Council on 2 May and 17 May adopted Resolutions demanding that both Sudan and South Sudan fulfil their obligations under international law to allow access by humanitarian agencies to civilian populations in need of assistance.
In the period following the adoption of the UN Security Council Resolutions, there has reportedly been some calming of the tensions between Khartoum and Juba, and less violence on the ground. However, the issue of humanitarian access has remained unclear, despite continuing pressure from the EU and other parties.
On 27 June 2012, the Sudanese Government finally approved a Tripartite Proposal of the African Union, the Arab League and the United Nations for the delivery of humanitarian assistance to civilians in the areas of the Blue Nile and South Kordofan held by the Sudan People’s Liberation Movement-North (SPLM-N). The deal further included a joint plan between the Sudanese Government and the UN to deliver humanitarian relief to those in need in both states.
Ireland also ensures that focused attention is given to the situation in both Sudan and South Sudan in the UN Human Rights Council, of which Ireland is currently a member. At the 23rd session of the Human Rights Council in June 2013, Ireland, as Presidency of the Council of the European Union, delivered a statement on behalf of the European Union about the human rights situation in South Sudan. In it, the European Union expressed concern at reports of increasing intimidation towards journalists and human rights defenders, as well as serious constraints on the rights to freedom of expression and of assembly. The EU encouraged the Government of South Sudan to bring the legal framework regulating activities of civil society actors in line with international standards. The statement also highlighted major concerns as to the justice and prison systems and encouraged the Government of South Sudan to ensure accountability for all perpetrators of human rights violations.
At the 24th session of the UN Human Rights Council which took place in September 2013, the EU delivered a statement to the Council under Item 4 of the Council’s agenda. Item 4 deals with human rights situations that require the Council’s attention. This statement expressed concern as to the violent conflict in both Sudan and South Sudan, noting in particular ongoing human rights violations against civilians, perpetrated in impunity.
As a member of the EU, Ireland aligned itself fully with this EU statement and also made a national statement under Item 4 which further emphasised our concerns as to the situation in Sudan.
At the same session, Ireland also intervened in the interactive dialogue with the Independent Expert on the situation of human rights in Sudan, focussing in particular on freedom of religion and the rights of women and children. Ireland urged the Government of Sudan to implement fully its constitutional provisions and international obligations relating to freedom of religion, ensuring respect for the religious belief of others. Ireland noted its disquiet at the security risks, including sexual and gender-based violence to which women are exposed and urged the Government of Sudan to accede to the Convention on the Elimination of All Forms of Discrimination against Women at the earliest opportunity.
My Department is currently in contact with a range of interlocutors in Sudan, including our Irish NGO partners working in the area. In terms of practical and financial support, the Government has provided substantial assistance for those affected by the conflict in this region. At the start of this year, I approved an allocation of €3 million for the UN-managed Common Humanitarian Funds (CHFs) for both the Republic of Sudan and South Sudan. On 8 July, in recognition of deterioration in the humanitarian situation I announced a further funding allocation of €2m to these CHFs. These funds are being provided to help UN agencies and NGOs target the most critical humanitarian needs across both countries, including in areas affected by conflict and by displacement of populations from the Blue Nile and South Kordofan areas. In addition, almost €2.5 million in assistance has been allocated to a number of key Irish NGO partners, including Goal, Trócaire, MSF and World Vision for programmes in Sudan and South Sudan under the annual Irish Aid Humanitarian Programme Plan funding scheme.
152. Deputy Bernard J. Durkan asked the Tánaiste and Minister for Foreign Affairs and Trade the extent to which the use of child soldiers throughout various conflict areas worldwide continues to be monitored by the international community; and if he will make a statement on the matter. [49547/13]
View answerThe recruitment and use of child soldiers continues to be a serious problem and a matter of grave concern to Ireland and indeed the international community. The involvement of child soldiers has been reported in most recent armed conflicts and in almost every region of the world over the last two decades. Each year, the United Nations Secretary-General issues a report on children and armed conflict which lists all armed groups – both state and non-state – that recruit and use children. The most recent list includes 52 state and non-state armed groups operating across three continents. It is estimated that up to 300,000 children continue to be involved in more than 30 conflicts worldwide, including, notably, in a number of internal and regional conflicts in sub-Saharan Africa. Against this background, international legal efforts to curb the practice of using children in armed conflict have been stepped up significantly. In 1996, the UN General Assembly voted to establish the post of Special-Representative of the Secretary-General on Children and Armed Conflict, tasked to serve as an independent advocate for the protection and well-being of boys and girls affected by armed conflict.
In 1999, the UN Security Council passed its first Resolution highlighting the impact of armed conflict on children and condemning violations carried out in that context. With the adoption of nine Resolutions and several Presidential statements since then, the Security Council has developed important tools to strengthen child protection and to promote compliance with international standards.
The Optional Protocol to the Convention on the Rights of the Child on the involvement of children in armed conflict (OPAC) was adopted by the UN General Assembly on 25 May 2000 and entered into force in 2002. It is considered the core international human rights treaty on child soldiers: It lays out clear standards relating to the recruitment and use of under-18s by state armed forces as well as non-state armed groups which, if fully implemented, provide a strong foundation for long-term prevention of unlawful recruitment and use of children, and for assisting those who have already became involved in armed conflict.
Ireland has engaged on this issue in various ways including, crucially, through the core work of our aid programme in addressing poverty and under-development – major root causes of this problem. Ireland has also supported more targeted and specific interventions from supporting agencies such as UNICEF and the International Criminal Court, to designing interventions in our bilateral programmes that address the needs of children affected by conflict. We remain deeply committed to addressing this issue, as has been recently reflected in Ireland’s new Policy for International Development, ‘One World, One Future’, where we have pledged to increase our engagement on the issue of child soldiers and children in armed conflict.
Ireland has also been active on the question of child soldiers during our membership of the Human Rights Council. Ireland intervened in the interactive dialogue with the Special Representative on Children and Armed Conflict, Ms. Leila Zerrougui, which took place during the 24th session of the Human Rights Council in September 2013. In our intervention, we expressed strong support for the mandate of the SRSG and underlined that the conviction of Thomas Lubanga last year for the recruitment and use of child soldiers sent a powerful message that no individual who violates international criminal law can be confident of impunity. We encouraged all concerned countries to cooperate with UN mechanisms and to ratify the Optional Protocol to the Convention on the Rights of Child on armed conflict.
153. Deputy Bernard J. Durkan asked the Tánaiste and Minister for Foreign Affairs and Trade the extent to which he continues to use his influence at EU and UN level with a view to ensuring that women and girls under various regimes worldwide not known for their observance of women’s human rights are encouraged to address these issues; and if he will make a statement on the matter. [49548/13]
View answerThe Government remains fully committed to combating all forms of discrimination and violence against women and girls. This is a key element of our human rights agenda. I will continue to advocate for this important issue at the regional and international level. Ireland has been a strong advocate of United Nations Security Council Resolution 1325 on Women, Peace and Security. We have taken a leadership role in the international arena calling on other states to commit to implementation of this resolution. The resolution calls for an increase in the participation of women in peacemaking and peacebuilding processes; the protection to women and girls in armed conflict; and the incorporation of a gender perspective into peacekeeping and peacebuilding processes.
At an EU level, Ireland has taken an active role in negotiations on the EU guidelines on violence against women and girls and combating all forms of discrimination which were adopted in 2008. Ireland is an active member of the EU Taskforce on Women, Peace and Security.
Ireland is also an active participant in the Commission on the Status of Women (CSW) which is the principal global policy-making body on gender equality and the advancement of women.
Combating all forms of violence against women and girls is a key priority of Ireland’s overseas development programme both through policy dialogue and programme support.
Both bilaterally in our engagement with partner countries, and at the UN and in other multilateral bodies, the Government consistently emphasises the importance of gender mainstreaming as a key aspect of ending poverty, hunger, discrimination and vulnerability across the globe.
The Government cooperates closely with key UN partners in their work on combating all forms of violence against girls. UNICEF, UN Women and UNFPA work closely with governments across the developing world to promote women’s rights and empowerment. In this context, Ireland supports specific programmes on targeting elimination of discrimination against women and girls; empowerment of women; and achievement of equality between women and men as partners and beneficiaries of development, human rights, humanitarian action and peace and security.
154. Deputy Bernard J. Durkan asked the Tánaiste and Minister for Foreign Affairs and Trade the extent to which the international community continues to engage with Yulia Tymoshenko in the context of the need for observation of her entitlement to basic human rights; and if he will make a statement on the matter. [49549/13]
View answerI am on record in Dáil Éireann expressing concern over the ongoing detention of the former Prime Minister of Ukraine, Yulia Tymoshenko and refer the Deputy to my statement to this House of 2 October last. As the Deputy will recall, I raised the matter with Ukraine’s Foreign Minister during our bilateral meeting on 27 September on the margins of the UN General Assembly in New York. The issue was also raised at an informal ministerial level breakfast meeting between members of the Council and Ukraine which I attended before the FAC last month.The European Parliament’s monitoring mission to Ukraine, which is led by the former President of Poland, Aleksander Kwaœniewski, and the former President of the European Parliament, Pat Cox, has also been engaging actively with the Ukrainian authorities to resolve all areas where the EU has expressed concern, including the area of selective justice. The mission has met with Ms Tymoshenko in hospital in Kharkiv more than a dozen times over the past 17 months. I wish to commend the mission for the conscientious and professional manner in which it has performed its important task and to reaffirm Ireland’s full support for its work. On 4 October, the monitoring mission made a public appeal to the President of Ukraine, Viktor Yanukovych, to release Ms Tymoshenko for medical treatment on health and humanitarian grounds by way of pardon. Germany has publicly stated that it would be ready to host Ms Tymoshenko for such treatment. I support their appeal. However, President Yanukovych has indicated a preference for the alternative path of a special law, to be agreed in the Ukrainian parliament, which would permit treatment abroad of convicted persons on health and humanitarian grounds, including Ms Tymoshenko.
Unfortunately, and as the monitoring mission reported to the European Parliament’s Conference of Presidents on 13 November, the Ukrainian parliament has been unable to reach agreement to date on a draft law or formula that would permit Ms Tymoshenko to leave Ukraine for medical treatment. While the monitoring mission has expressed the view that it would be premature to conclude that there has been compliance with the conditions set, it believes that the outstanding issues can be resolved with the necessary political will. The mandate of the mission has been further extended until the Vilnius Summit and it is scheduled to return to Ukraine this week.
156. Deputy Maureen O'Sullivan asked the Minister for Finance the reason his Department is supporting the one-parent tax credit cut that undermines the equal rights of children, discriminates against children living in separated units, enforces less favourable financial, social and emotional supports on these children than on all other children in our society; and if he will make a statement on the matter. [48895/13]
View answerAs the Deputy is aware, the One-Parent Family Tax Credit (OPFTC) is being replaced with a new Single Person Child Carer Tax Credit from 1 January 2014. The Single Person Child Carer Tax Credit will be of the same value, i.e. €1,650, as the existing OPFTC and will also carry the same entitlement to the extended standard rate tax band of €36,800 per annum. The new credit will be targeted such that it is available only to the primary carer of the child. A maximum of one credit will be available per single carer/claimant, regardless of whether he or she cares for more than one child. This is the same condition that applies to the current OPFTC. Given the difficult fiscal environment it is essential to review all tax reliefs, credits and incentives in order to ensure that they are properly targeted and if necessary re-focused in order that they can achieve the socio-economic objectives that are set for them. A system that allows multiple claims in respect of the same child, as can happen with the OPFTC, is unsustainable.
The Commission on Taxation acknowledged that the One-Parent Family Tax Credit plays a role in supporting and incentivising the labour market participation of single and widowed parents. However, in its recommendations it concluded that the credit should be retained but that it should be allocated to the principal carer only. The restructuring of the credit will achieve such an outcome.
I should point out that, there is no specific tax credit for children in the Irish tax code; rather credits are applicable in respect of children in different circumstances and therefore the decision to replace the One-Parent Family tax Credit with the new Single Person Child Carer Tax Credit does not undermine the equal rights of children or discriminate against children living in separate units. If anything, the parents or guardians of such children will continue to be treated more favourably than others due to the availability of the new credit.
Notwithstanding the above, I have listened carefully to the views expressed by my colleagues and many Deputies in this matter and I will be bringing forward an amendment at Committee Stage, which will allow the credit to be used by a non-primary carer in situations, for example, where the primary carer has no tax liability.
157. Deputy Dessie Ellis asked the Minister for Finance the reason for the delay in granting tax exemption in respect of an organisation (details supplied) in Dublin 12. [49134/13]
View answerI am informed by the Revenue Commissioners that Section 134(3) of the Finance Act 1992 (as amended) and Statutory Instrument No: 353 of 1994 (Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994 (as amended) provide for permanent relief from the payment of specified maximum amount of VAT and VRT for organisations registered under the scheme. On 22 May 2013, an application form (DDO) was received in Revenue’s Central Repayments Office, Monaghan from the organisation (details supplied). In order to process this application, further details regarding the funding of the organisation were required. This information was requested from the organisation on 24 May 2013. To date no reply has been received. A further reminder issued to the organisation on 14 October 2013.
158. Deputy Alan Farrell asked the Minister for Finance if he will consider the introduction of further provisions to Statutory Instrument No. 432 of 1999, Vehicle Registration and Taxation (Amendment) Regulations 1999, to ensure the illegal cloning of licence plates can be eliminated; and if he will make a statement on the matter. [49274/13]
View answer159. Deputy Alan Farrell asked the Minister for Finance his views on the number of licence plates in circulation which do not conform with Statutory Instrument No. 432 of 1999, Vehicle Registration and Taxation (Amendment) Regulations 1999, namely, displaying D instead of IRL; the use of Fraktur font and the absence of the placename; if additions to this statutory instrument could be brought forward; and if he will make a statement on the matter. [49275/13]
View answerI propose to take Questions Nos. 158 and 159 together.
I am informed by the Revenue Commissioners that Statutory Instrument (S.I.) No. 318 of 1992, Vehicle Registration and Taxation Regulations (as amended by Statutory Instrument No. 542 of 2012) prescribes the format, lettering, dimensions and technical specifications of registration plates to be displayed on vehicles in the State. I am also informed by the Revenue Commissioners that the correct format of the registration plate is a requirement for the National Car Test (NCT), and where the registration plate is not in the prescribed format the vehicle will fail the NCT Test. In addition, it is an offence to display the wrong registration number on a vehicle or to display the registration number in the incorrect format and a person convicted of such an offence is liable to a fine of up to €5,000.
While the format of the number plate is regulated, there are no controls or regulations in relation to the manufacture of such plates. This is a matter that has been considered by the Revenue Commissioners but it is considered that such controls would not be effective given the simplicity and widespread availability of the technology for manufacturing number plates.
I am satisfied that the measures in place provide an appropriate deterrent to non-compliance with the regulations on registration plates.
Further information may be obtained on the Revenue website at the following link: http://www.revenue.ie/en/tax/vrt/leaflets/format-vehicle-registration-plates.html.
160. Deputy Sean Fleming asked the Minister for Finance the way a person may change the value of his or her house for local property tax purposes; and if he will make a statement on the matter. [48817/13]
View answerI understand that the person who has contacted the Deputy about this matter wishes to decrease the value previously declared to the Revenue Commissioners. As I informed the House previously in my replies to a number of Questions on this matter, most recently in my reply to Question 64 (47424/13) on 7 November 2013, Local Property Tax is a self-assessed tax so it is a matter for the property owner to calculate the tax due based on his or her assessment of the market value of the property as at 1 May 2013.
I also informed the House that the Revenue Commissioners had confirmed to me that if a liable person had genuinely overpaid the tax through an error or mistake, then the person should write to LPT Branch, Government Buildings, Ennis, Co Clare, setting out fully the circumstances in which the overpayment arose and providing the relevant supporting documentation. Evidence could be in the form of recent sales or advertised house prices in the area, professional valuations or house price surveys for the area.
I am further advised by the Commissioners that, once the relevant documentation is received, LPT Branch will make direct contact with the person. Should it transpire that the person did in fact overpay the 2013 liability then it will be possible to offset some or all of the overpayment to the 2014 liability, or to make a repayment.
161. Deputy Clare Daly asked the Minister for Finance if he will consider allowing apprentices to apply for tax relief on tuition fees as a result of the changes in the funding requirements being faced by apprentices during their time in institutes of technology. [48824/13]
View answerSection 473A of the Taxes Consolidation Act 1997 provides, subject to certain conditions, for tax relief at the standard rate of income tax (20%) as regards a portion of qualifying fees paid by an individual in respect of a third-level education course including a postgraduate course. Qualifying fees means tuition fees in respect of an approved course at an approved college and includes what is referred to as the “student contribution”. No other fees (e.g. administration fees, examination fees, capitation fees) qualify for tax relief. For the tax year 2011 and subsequent tax years, the maximum qualifying fee per course per academic year is €7,000.
The tax relief is confined to tuition fees actually borne by the claimant. Tuition fees that are, or will be, met directly or indirectly by grants, scholarships, employer contribution or other means are to be deducted in arriving at the fees qualifying for tax relief.
An individual can claim tax relief on fees paid by him or her in respect of an approved course pursued by other individuals (e.g. a son or daughter) and that the claim may cover more than one student. Only a portion of the qualifying fees in each claim is eligible for relief. Each claim is restricted by the amount shown in the following table.
|
Year |
Full time (Where any one of the students in respect of whom relief is claimed is a full-time student). |
Part time (Where all the students in respect of whom relief is claimed are part-time students). |
|
2013 |
€2,500 |
€1,250 |
|
2014 |
€2,750 |
€1,375 |
|
2015 |
€3,000 |
€1,500 |
The Annual Student Contribution is levied on students attending Institutes of Technology. According to the Department of Education and Skills, FÁS/SOLAS has paid a part of the Annual Student Contribution due in respect of apprentices since 2004, with apprentices themselves paying the part of the contribution relating to examination fees. As part of Budget 2014, SOLAS will cease making payments to Institutes of Technology and apprentices will pay the full pro rata Annual Student Contribution.
The amount due by apprentices is calculated on a pro rata basis of the time which they spend in Institutes of Technology during the academic year. This is typically one third of the Annual Student Contribution paid by students attending for the full academic year but it can be greater for certain trades where longer periods are spent in Institutes of Technology.
From January 2014 up to the end of the academic year in June, apprentices will be due to pay €833 (1/3 of €2,500) per typical attendance block. From September 2013, they are already paying €233 (28% of €833) in respect of the exam fee element of the ASC. Following the Budget, from January 2014 they will also be required to pay the balance which amounts to €600 for the academic year 2013/2014. It is not planned to continue the apportionment of the ASC between exam fees and the remainder, so a single figure will be presented to apprentices in the same way as other students.
Apprentices are paid a training allowances by SOLAS for phases of their training spent in Institutes of Technology. This allowance is equivalent to the wages they receive from their employers for on the job phases and is unaffected by the budgetary changes. The amount of the SOLAS training allowance paid to apprentices while they attend IOTs ranges from €293 to €647 per week depending on the trade and phase in the apprenticeship programme.
Apprentices are not eligible for grants under the Student Grant Scheme as they do not meet the funding condition of participating in an approved full-time course in an approved institution.
As the amount being paid by apprentices for their attendance at Institutes of Technology does not exceed the minimum student contribution, it will not attract tax relief.
162. Deputy Michael McGrath asked the Minister for Finance the number of persons who paid the domicile levy in each year from 2010 to 2013; the total collected in each year; and if he will make a statement on the matter. [48826/13]
View answerI am advised by the Revenue Commissioners that the Domicile Levy was introduced in the Finance Act 2010. The first year for which individuals were required to make returns was the year 2010, and these returns had to be filed by 31 October 2011 or by 15 November 2011 if filed electronically using the Revenue Online Service (ROS). As requested by the Deputy, Table 1 sets out the domicile levy returns received in each year since its introduction together with the amount of levy paid in each year.
TABLE 1
|
Year in which return was made |
Number of returns |
Amount of Domicile Levy collected |
|
2011 |
11 |
€1,667,011 |
|
2012 |
14 |
€1,719,768 |
|
2013 |
21 |
€2,759,557 |
The 11 returns filed in 2011 all related to tax year 2010; the 14 returns filed in 2012 all related to tax year 2011; and of the 21 returns file in 2013, 11 related to tax year 2010, four related to tax year 2011 and six related to tax year 2012.
In the interests of completeness and clarity, Table 2 sets out the number of Domicile Levy returns received in respect of each year since its introduction together with the amount of levy paid in respect of these returns. Returns for the tax year 2012 were due to be filed by 31 October 2013 or by 14 November 2013 if filed electronically using ROS.
TABLE 2
|
Year for which return was made |
Number of returns |
Amount of Domicile Levy paid in respect of those returns |
|
2010 |
22 |
€2,645,843 |
|
2011 |
18 |
€2,500,493 |
|
2012 |
6 |
€1,000,000 |
I am further advised by the Revenue Commissioners that earlier this year they started a compliance programme in relation to the Domicile Levy. This focusses on cases where a Domicile Levy return has not been filed and the individual concerned has been identified by Revenue as having a possible requirement to file such a return. To date Domicile Levy enquiries have issued to 60 individuals. This programme has resulted in additional returns and payments being received and this is reflected in the above tables. Inquiries are still on-going in a number of cases.
163. Deputy Clare Daly asked the Minister for Finance if he will explain the source of the error with regard to the property tax and the fact that Revenue will have to refund many persons who were not first-time buyers; and if he will outline the full amount of the refund to be paid. [48827/13]
View answerI assume the Deputy is referring to the exemption in section 8 of the Finance (Local Property Tax) Act 2012 (as amended). It was originally intended that this exemption would only apply to first-time buyers, which is clear from the heading to the section: "Exemption for first-time buyers". The Explanatory Memorandum to the Bill (prior to enactment) also states that the exemption applies to first-time buyers. The Deputy may recall that mortgage interest relief was phased out on mortgages taken out after 31 December 2012 and this measure was a transitional provision to help first-time buyers in the first year after the abolition of mortgage interest relief. However, as written, the exemption benefits any buyer, not just a first-time buyer. The result is that a person who purchases a second hand house and occupies it as a sole or main residence is entitled to the exemption regardless of whether s/he is a first-time buyer.
The Revenue Commissioners have advised me that this exemption applies to a clearly defined group of property owners, who are being identified using Stamp Duty records. These fall into two broad groups; those who purchased a residential property between 1 January 2013 and 1 May 2013 and paid the LPT for 2013, and those who purchased a property after 1 May 2013.
There is a significant amount of work involved in identifying individuals who bought in 2013 and who are entitled to the exemption. When this work is completed Revenue will write to these individuals and will provide advice on what action should be taken where the individual confirms that s/he qualifies for the exemption and wishes to claim it, so that s/he may receive a refund of any LPT already paid for 2013 or 2014. In relation to the total amount of tax that will be refunded to these individuals, the Commissioners have advised that this figure will only be available when they are satisfied that they have identified all individuals who have paid LPT but are entitled to the exemption.
I am also advised that information on this matter was first published on the Revenue website in July 2013. Since then further information was updated on the Revenue website on 8 November 2013 confirming that the exemption in question was not restricted to first-time buyers who are owner occupiers, and that any person purchasing a property in 2013 will qualify for this exemption once they occupy the property as their sole or main residence.
In addition, Revenue recently issued clarification on this matter to the media, which was extensively reported. On the basis that purchasers almost inevitably avail of the services of a solicitor, Revenue has also contacted the Law Society as well as auctioneering and estate agent representatives to advise them of the issue and to ask them to publicise it amongst their membership.
164. Deputy Michael McGrath asked the Minister for Finance if he will respond to a query regarding the payment of CAT to Revenue (details supplied). [48836/13]
View answerI am advised by Revenue that in the vast majority of CAT cases, payment is made on behalf of the taxpayer by an agent or solicitor via the Revenue On-Line System (ROS). Once the user opts to pay via ROS then he/she has the choice of the full range of payment methods available including debit card. Revenue has also advised me that it has developed ROS to the very highest international standards so that people can meet their tax obligations through a user friendly system at a time that best suits them. By engaging with Revenue through ROS, users are not restricted to normal office hours nor is there any need for direct contact to conclude transactions.
In circumstances where a person chooses not to engage with Revenue via ROS then payment can be made by cheque, postal order, bank draft, or by way of an electronic fund transfer (EFT) to a designated Revenue bank account.
In regard to the specific case to which the Deputy refers, it is noted that the person in question is currently recuperating from illness. Given the circumstances, if the person wishes to make direct contact with Revenue at 061 488302 a member of the payments team will be more than happy to assist him/her in making the CAT payment.
165. Deputy Jerry Buttimer asked the Minister for Finance if he will clarify the tax credits available to a person (details supplied) in County Cork; and if he will make a statement on the matter. [48866/13]
View answerI am advised by the Revenue Commissioners that this tax payer is jointly assessed with his wife, and that they are entitled to the married tax credit of €3,300 plus the PAYE tax credit of €1,650. These tax credits have been allocated to the wife for 2013 as requested by the couple. However, if the tax-payer believes he is entitled to other tax credits he should contact his local tax office at 1890 22 24 25.
166. Deputy Colm Keaveney asked the Minister for Finance if his attention has been drawn to the fact that when printed matter is purchased and downloaded via the Internet it is considered to be a service within the meaning of electronically supplied services in the Fourth Schedule to the VAT Act, 1972 (as amended); in view of the fact that this has the effect of discouraging the use of e-books by schools in place of printed books, if he will consider altering the aforementioned Schedule so that e-books would no longer be considered a service and instead be zero rated as with printed material; if he will consider a derogation for education ebooks in this manner; and if he will make a statement on the matter. [48889/13]
View answerThe VAT rating of goods and services is subject to the requirements of EU VAT law with which Irish VAT law must comply. In Ireland the zero rate applies to printed books, including atlases, children’s picture, drawing and colouring books and books of music. It is possible for Ireland to apply the zero rate to printed books because Ireland applied the zero rate to these books on and before 1 January 1991, and the EU VAT Directive provides a derogation for such exceptional VAT treatment to continue to apply. However, the VAT Directive does not allow goods and services to apply at the zero rate which were not in place at that rate on 1 January 1991. As e-books were not applied at the zero rate in 1991 it is not possible to apply the zero rate to them now. Furthermore, under the EU VAT Directive, all digitised publications, regardless of their rate when printed (for example, a book liable at zero rate), are treated as the supply of a service liable at the standard rate of VAT, which in Ireland is 23%. E-books, online newspaper subscriptions and online information services purchased via download over the internet are also considered the supply of services liable for VAT at the standard rate. The different VAT treatment of printed books and e-books reflects the nature of these products, the latter being a richer product often providing content beyond simple text to include embedded digital music, software, film and internet links. There is no option under EU VAT law to exempt e-books from VAT or to apply a zero or reduced rate to them.
167. Deputy Finian McGrath asked the Minister for Finance the position regarding a liquidation issue and unfair dismissal case (details supplied). [48951/13]
View answerI am informed by the Revenue Commissioners that for reasons of taxpayer confidentiality the details cannot be provided to the Deputy. Where a company is in liquidation, the liquidation is subject to court supervision. It is a matter of public record that the Revenue appointed liquidator has raised some issues in the High Court in relation to the conduct of a director prior to liquidation of one of the companies. Neither Revenue nor this Department have any role in relation to the Unfair Dismissals Act.
