Written Answers Nos. 42-48
42. Deputy Brendan Smith asked the Tánaiste and Minister for Foreign Affairs and Trade if he has had any recent discussions with the Secretary of State for Northern Ireland or with Members of the Northern Ireland Executive on the proposed bill of rights; and if he will make a statement on the matter. [51235/13]
View answerThe Good Friday Agreement recognizes the need to define rights, supplementary to those in the European Convention on Human Rights, to reflect the particular circumstances of Northern Ireland. A Bill of Rights for Northern Ireland would ensure that these rights are given a legislative base. I have made my views on this clear to the Secretary of State for Northern Ireland and will continue to raise the question of a Bill of Rights in my discussions with her and with the First Minister and deputy First Minister. We all have important roles to play if we are to build a permanent and lasting peace and reconciliation in Northern Ireland. The Irish Government recognizes this and remains committed to this process, and to the full implementation of all Agreements which set out the principles and framework for peace and reconciliation.
43. Deputy Brendan Smith asked the Tánaiste and Minister for Foreign Affairs and Trade if he has conveyed to the Secretary of State for Northern Ireland and to Members of the Northern Ireland Executive his concerns on the recent comments of the Attorney General for Northern Ireland on historical crimes; if he will state clearly that such an amnesty would not be acceptable; and if he will make a statement on the matter. [51236/13]
View answerIt is clear that the Legacy of the Past needs to be dealt with to allow Northern Ireland to move on to a truly peaceful and reconciled society. Efforts to address the legacy should be motivated, above all, by a commitment to making progress towards reconciliation and a cohesive society. The ongoing Panel of Parties Talks have stimulated a welcome discussion on these issues with the engagement of a wide-range of stakeholders. The Government’s position is that it is essential to acknowledge and to take account of the very real needs of victims in any process dealing with the legacy of the past. It is clear also that dealing with the legacy of the past will require a broad and considered range of measures and that an amnesty for all historical crimes does not answer that need.
The Government is in regular contact with all the parties in the Northern Ireland Executive and with the Secretary of State for Northern Ireland. We continue to urge all participants in the Panel of Parties Talks to grasp the opportunity offered by the current process to address the legacy of the past as well as disputes regarding flags and parades. The Government remains fully committed, as co-guarantor of the Agreements, to supporting further progress towards reconciliation, both in the context of the current talks process and in the longer term.
44. Deputy Brendan Smith asked the Tánaiste and Minister for Foreign Affairs and Trade if he will ensure that in any discussions with the Haass talks that the interests of victims and survivors are dealt with comprehensively; his views on whether such talks must be victim centred and that the search for justice for victims and their families will not be abandoned; and if he will make a statement on the matter. [51265/13]
View answerWe are regularly reminded of the devastation that the conflict wrought on families and communities. Most recently, allegations of collusion and the murders described in Anne Cadwallader’s book Lethal Allies, the BBC and RTÉ documentary on ‘The Disappeared’, allegations of shoot-to-kill by the undercover Military Reaction Force and the anniversaries of the Shankill and Greysteel bombs have reverberated through society, North and South. The Government believes that addressing the legacy of the past is central to allowing Northern Ireland to make progress towards reconciliation and a cohesive society.
Richard Haass and Meghan O’Sullivan have undertaken extensive consultations with a wide range of stakeholders and representative groups in Northern Ireland, including many who speak on behalf of victims and survivors. I have also held discussions with Dr Haass, in New York in September and in Dublin in October, and I know that he is well briefed on the legacy of the past including the broad range of views of victims and survivors. The Government will continue its engagement with Dr Haass and his team as their work intensifies over the coming period. The Government urges all participants in the talks to seize the opportunity presented by the Panel of Parties process to address issues such as the legacy, including the concerns of victims and survivors. We remain fully committed to supporting the process in any way we can and to finding a way forward on all the issues within the remit of the Panel of Parties talks.
45. Deputy Michael McCarthy asked the Minister for Finance if his attention has been drawn to the difficulties being experienced by householders who have not received their local property tax return form and who do not have internet access; the efforts being made to ensure that all householders making an effort to pay and who do not have access to the internet are not put under undue pressure where they have not received the form; the position regarding liability for local property tax in respect of a person (details supplied) in County Cork; and if he will make a statement on the matter. [51115/13]
View answerI am advised by Revenue that in the case referred to by the Deputy, the Local Property Tax (LPT) payment notification for 2014 issued to the person in question at an address previously used in respect of other taxes. A request to change the address was received by Revenue in April 2013 and was updated to the person’s tax record. However, the change did not transfer across to the Property Register due to a data matching error and for that reason the LPT notification issued to the old address.
Revenue has informed me that the Property Register address has now been amended to reflect the correct address. Revenue has also informed me that the person’s 2014 payment notification details have been input to the record on foot of correspondence from the individual assisting the person in question and no further action is required. Revenue has confirmed these facts to the individual who is assisting the person in question.
On the Deputy’s comments about the LPT Helpline, Revenue has advised me that the introduction of LPT has represented a very great administrative challenge. For example, Revenue has successfully answered in excess of 750,000 telephone calls and replied to in excess of 210,000 letters or emails since March 2013. The requirement to provide customer support to such a large volume of taxpayers did lead to some delays, particularly leading up to the peak 2014 paper filing deadline.
Revenue responded to the delays by ensuring the deployment of significant extra resources to the LPT Helpline, which is operated by an external service provider. Revenue also deployed additional resources to its internal telephone support service and put contingency plans in place to facilitate the rapid deployment of further resources should they be needed. At this point there are 310 agents operating the combined Helpline.
Revenue also extended the paper filing deadline by one week, to 14 November 2013 and extended the opening hours of the LPT Helpline from 9am to 5pm to 8am to 8pm for the peak periods. Additionally, Revenue commenced a call-back service where people can leave their contact details in preference to queuing for service. People availing of this service receive a call-back from Revenue off peak period. These changes have significantly reduced the call waiting times for customers accessing the Helpline, with current waiting times running at approximately between five and nine minutes. The Deputy mentioned the person was cut-off when waiting for access to LPT Branch; this occurred due to a temporary technical issue on the telephony system which was quickly identified and resolved.
The Deputy’s stated that e-filing is not practical for some property owners. Section 36 of the Finance (Local Property Tax) Act 2012 (as amended) provides that a return may be prepared and delivered by a person acting under the authority of the liable person, which is how the specific case referred to by the Deputy was managed. In addition to the legislative provisions, Revenue has made further arrangements to assist any property owner who may have difficulties meeting their obligations via the online system. For example, property owners can file and pay via the LPT Helpline (1890 200 255) providing they have their Property ID, PIN and payment details to hand. People can also contact their local tax office and make an appointment to meet an official who will be more than happy to assist them in meeting their obligations.
Finally, I am very happy with the initiatives that Revenue has implemented to provide an efficient and user friendly service in regard to the overall administration of LPT and I commend them for the success of the project.
46. Deputy Michael Ring asked the Minister for Finance if the Revenue Commissioners will assist a homeowner who wishes to pay local property tax liability for 2013 but the PIN number provided was incorrect for this property and the home owner has contacted the Revenue offices in Limerick and Ennis to try to resolve this, but to no avail. [51110/13]
View answerI am advised by Revenue that multiple property owners are issued with a single PIN number and Property ID to enable them to submit Local Property Tax (LPT) returns and payments through the online system for all of their properties. On the specific case to which the Minister of State refers, Revenue has indicated that the correct PIN number and Property ID codes issued to the person in question for the purpose of filing his 2013 LPT Returns and operated properly in that regard. The codes were again activated by the person to file his 2014 payments and again operated correctly.
Revenue has also confirmed to me that the codes can continue to be used by the person to access his LPT record for both of his properties and will allow him to pay the arrears for 2013. It is unclear from the information provided why the issues raised were not resolved to the person’s satisfaction in his contact with the Ennis and Limerick offices. Revenue has assured me that a member of the LPT team will make direct contact with the person in the coming days to ensure he is fully aware of how to access his records by using his PIN number and Property ID.
47. Deputy Michael Creed asked the Minister for Finance the way the Revenue Commissioners police entitlement to the one parent family tax credit; and if he will make a statement on the matter. [51163/13]
View answerThe One-Parent Family Tax Credit is a tax credit that is available to a single parent, or a single person who has custody of and maintains a qualifying child who is living with him or her for the whole or part of a year. The parent or person must not be married, civil partner or co-habiting. A qualifying child is someone who is under eighteen years of age at the start of the tax year, or if over eighteen years of age, is receiving full time education or is permanently incapacitated either physically or mentally from maintaining himself or herself. The value of the tax credit is currently €1,650 per annum.
I am advised by the Revenue Commissioners that the qualifying conditions provided for in the legislation are very broad and make it difficult to ensure the proper administration of the One-Parent Family Credit. For example “part of a year” is not defined and there can be, in certain cases, multiple claims in respect of the same child by different individuals. Revenue operates on the basis of a ‘presumption of honesty’ which is set out in its Customer Service Charter and most applications for tax credits, including the One-Parent Family Tax Credit, are processed based on the information provided by the claimant on the application form.
The Revenue Commissioners have advised me that applications will be queried if there is information on Revenue’s records that does not entirely support the information provided by the claimant. In particular, Revenue’s real-time risk framework was developed to identify cases where claims for the tax credit should be challenged before they are granted. Revenue has regularly run nationwide projects specifically to validate One-Parent Family Tax Credit claims and to ensure that the claimants continue to satisfy all the criteria for entitlement to the credit. For example, one such project in the South West region in recent years yielded over €4 million for the Exchequer.
I am further advised that the Revenue Commissioners have been working collaboratively with the Department of Social Protection to ensure that the Commissioners have the most up-to-date information in relation to the claimant and the qualifying child. Such information would include whether the claimant is entitled to child benefit in respect of the qualifying child as well as details of the child’s date of birth.
As 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 proposed new credit, should the changes be approved by the Oireachtas, will operate differently from the One-Parent Family Credit, such that the credit will be available in the first instance, to the primary carer, that is, the single individual with whom the child resides for the greater part of the year. In addition I have brought forward a Committee Stage Amendment to allow the primary carer to relinquish the credit such that a non-primary carer can claim it in certain circumstances. The qualifying criteria for the proposed Single Person Child Carer Tax Credit should also help to ensure that the credit can be administered in accordance with the intentions of the Oireachtas.
48. Deputy Colm Keaveney asked the Minister for Finance the annual cost of carrying on the existing cash balances held by the National Treasury Management Agency; and if he will make a statement on the matter. [51166/13]
View answerThe proceeds of all borrowings by the Exchequer, including borrowing under the EU/IMF programme, as well as tax revenues, non-tax revenues and other receipts, are lodged to the Exchequer account at the Central Bank of Ireland to fund on-going Government expenditure. There are constant flows into and out of the Exchequer account and all moneys within it are fungible. The Government must ensure through its management of expenditure, tax and non-tax receipts and borrowings that there are prudent and adequate balances available to the Exchequer at all times. This also helps to provide investors with the assurance they require that they will be repaid upon the maturity of debt. For small open economies such as Ireland, budgetary aggregates are generally more susceptible to the negative effects of external and internal shocks. In general terms the overall level of cash reserves maintained depends on the amount of liabilities falling due for payment in the short term and the State’s risk appetite in relation to such shocks over the longer term. Particular factors which arise in that context include the international economic situation, the State's debt maturity profile and the projected pattern of Exchequer receipts and expenditure.
The National Treasury Management Agency (NTMA) manages the national debt in order to ensure liquidity for the Exchequer. Decisions regarding the appropriate level of cash and related assets to be maintained take account of various factors in addition to the cost of maintaining such reserves. These factors include the potential risks of not maintaining an adequate and prudent cash balance, including the risk that the Exchequer would be unable to meet its obligations and that market funding rates for Ireland would therefore be higher than would otherwise be the case due to the perception that the State had a precarious liquidity position.
As Ireland returns to funding itself through the debt markets while still running a large though declining budget deficit, the need to hold appropriate cash balances as we emerge from the EU/IMF programme is paramount. The NTMA plans accordingly to have cash on hand as at the end of the programme in December 2013 to cover the Exchequer's full needs for the calendar year 2014 and the early part of 2015. The State earns a return on its cash balances and related assets which the NTMA manages in a prudent manner consistent with minimising risk and always having sufficient cash on hand to cover any volatility which might arise.
Due to the fungibility of the various cash streams flowing into the Exchequer, it is not possible to provide a precise measure of the total cost of maintaining the cash balances. However, the NTMA has estimated that the difference between the average rate of interest payable on long-term borrowing and the average rate receivable on cash and related assets is 2.7 percentage points in 2013 to date. The inputs to the cost of long-term borrowing include EU/IMF programme funds and the bond issuance done by the NTMA.
The NTMA continues to keep the quantum, maturity and timing of market funding under review based on its assessment of what is required to regain full market access and the overall level of cash balances that it is prudent to maintain. It is the intention to run lower cash balances in the coming years and this has been reflected in the Budget 2014 projections.
