Thursday, 19 Dec 2013

Written Answers Nos. 120-134

Tax Credits

Questions (120)

Michael McGrath

Question:

120. Deputy Michael McGrath asked the Minister for Finance the amount of research and development tax credits granted in 2011 and to date in 2012; and if he will make a statement on the matter. [55100/13]

Written answers

Minister for Finance

I would like to remind the Deputy that my Department carried out an extensive review of the R&D tax credit in 2013, which culminated in a detailed report being published on Budget Day. This report is available on my Department’s website at http://taxpolicy.gov.ie/reports/ and contains some of the detailed analysis carried out in respect of the claims for the R&D Tax Credit in 2011, the latest year available. In 2011, the tax credit supported 1,409 claimants with a total cost to the Exchequer of €261.3 million. I am informed by the Revenue Commissioners that the corresponding data cannot yet be provided for 2012 as the tax returns for that year are still being processed.

Tax Collection

Questions (121)

Michael McGrath

Question:

121. Deputy Michael McGrath asked the Minister for Finance following on from the 150,000 letters issued by the Revenue Commissioners in early January 2012 to pensioners, the number of the 150,000 pensioners who had an additional tax liability; if the budget day estimate of an extra €45 million revenue in 2012 from the initiative was accurate; and if he will make a statement on the matter. [55101/13]

Written answers

Minister for Finance

I am advised by the Revenue Commissioners that there would be a significant amount of work involved in determining the precise amount of extra tax generated in 2012 from the initiative undertaken by the Commissioners in January 2012 to regularise the affairs of PAYE taxpayers who had not previously declared their Department of Social Protection (DSP) payments. However, on the basis of an exercise carried out in April 2013 based on the 2012 P35 information then to hand, the Commissioners advised, provisionally, that an amount of €65 million in additional tax had been secured for the Exchequer from the taxpayers concerned.

The Deputy will also be aware from my reply to a previous question that approximately €24.5m in additional tax, interest and penalties has to date been secured in respect of years prior to 2012 from those highest risk cases, both PAYE and self-assessed taxpayers, who had not previously declared their DSP payments.

Legislative Process RIA

Questions (122)

Lucinda Creighton

Question:

122. Deputy Lucinda Creighton asked the Minister for Finance the total number of Bills that have been published by his Department since he was appointed Minister; the number and title of those Bills that included a regulatory impact assessment in advance of publication; the regulatory impact assessments published; the total number of promised Bills for publication; if he will list the Bills that will include a regulatory impact assessment; the regulatory impact assessments that will be published before publication of the Bill; and if he will make a statement on the matter. [55128/13]

Written answers

Minister for Finance

In response to the Deputy’s question, the Department of Finance undertakes Regulatory Impact Analyses (RIA) in accordance with the latest guidelines as published by the Department of the Taoiseach. A RIA is carried out where it is deemed necessary to do so in respect of a policy or programme that is being developed. There are cases where a RIA is not required. For example, a RIA is not required in the case of emergency legislation. Neither is a RIA required for the Finance Bill which is exempted from the requirement in the Cabinet Handbook. In the period in question a total of twenty two Bills have been published by me as Minister for Finance. They are as follows:

1. Finance (No. 2) Bill 2011

2. Ministers and Secretaries (Amendment) Bill 2011

3. Insurance (Amendment) Act 2011

4. Central Bank and Credit Institutions (Resolution) (No. 2) Bill 2011

5. Finance (No. 3) Bill 2011

6. Central Bank (Supervision and Enforcement) Bill 2011

7. European Financial Stability Facility and Euro Area Loan Facility (Amendment) Bill 2011

8. Bretton Woods Agreements (Amendment) (No. 2) Bill 2011

9. Finance Bill 2012

10 Euro Area Loan Facility (Amendment) Bill 2012

11. European Stability Mechanism Bill 2012

12. Fiscal Responsibility Bill 2012

13. Betting (Amendment) Bill 2012

14. Credit Reporting Bill 2012

15. Credit Union and Co-operation with Overseas Regulators Bill 2012

16. Finance (Local Property Tax) Bill 2012

17. Euro Area Loan Facility (Amendment) Bill 2013

18. Irish Bank Resolution Corporation Bill 2013

19. Finance Bill 2013

20. Finance (Local Property Tax) (Amendment) Bill 2013

21. Betting (Amendment) Bill 2013

22. Finance (No. 2) Bill

Regulatory Impact Assessments were completed for the four following Bills, three of which were published;

1. Central Bank (Supervision and Enforcement) Bill 2011

2. Credit Union and Co-operation with Overseas Regulators Bill 2012

3. Credit Reporting Bill 2012 – in the form of the Report of the Inter-Agency Working Group on Credit Histories.

4. Fiscal Responsibility Bill 2012 – in the form of a Screening Regulatory Impact Assessment.

In regard to the Central Bank (Supervision and Enforcement) Bill 2011 and the Credit Union and Co-operation with Overseas Regulators Bill 2012, the RIA in respect of each was published before the publication of the Bill. In regard to the Credit Reporting Bill 2012, the RIA was published at the point of publication of the Bill.

In relation to Deputy Creighton’s question about promised Bills, there are currently 8 Bills proposed for publication by the Department of Finance during the 2014 legislative session. As the Bills are in the process of being drafted, the exact titles have not been decided upon but the promised Bills do include, for example, the National Treasury Management Agency (Amendment) Bill, the Irish Collective Asset Management Vehicle (ICAV) Bill, and the Customs (Amendment) Bill 2013.

In respect of the 8 Bills proposed, no final decision has yet been made on whether a RIA will be required. In the cases where a RIA is undertaken, we intend to publish it where appropriate.

Departmental Bodies

Questions (123)

Lucinda Creighton

Question:

123. Deputy Lucinda Creighton asked the Minister for Finance the total number of Irish quasi-autonomous NGOs that his Department either created or fall under his Department’s responsibility and were in existence when he became Minister and continue to exist to date; and if he will make a statement on the matter. [55144/13]

Written answers

Minister for Finance

In response to the Deputy’s question the following table contains a list quasi autonomous NGOs which fall under the aegis of my Department.

Name of Body	Set up
National Treasury Management Agency	3 December 1990
State Claims Agency ( SCA)	3 December 2001
National Pensions Reserve Fund Commission (NPRF)	2 April 2011
National Development Finance Agency (NDFA)	1 January 2003
NewERA (New Economy and Recovery Authority	September 2011 initially on a non-statutory basis
Financial Services Ombudsman	2004
National Asset Management Agency	Dec 2009
Irish Financial Services Appeals Tribunal	2008
Credit Union Advisory Committee	1997
Credit Union Restructuring Board (ReBo)	January 2013
Central Bank Commission	2010
Irish Fiscal Advisory Council	July 2011
Disabled Drivers Medical Board of Appeal	2004
Credit Review Office	2010
Social Finance Foundation	Feb 2007

State Assets

Questions (124)

Lucinda Creighton

Question:

124. Deputy Lucinda Creighton asked the Minister for Finance if he will detail in tabular form for each year since 2011 the euro value of the total financial assets of the State, non-financial assets of the State, a breakdown of all contingent liabilities of the State, including, but not limited to, public sector pension liabilities, future liabilities under public private partnerships and possible liabilities resulting from the National Asset Management Agency; and if he will make a statement on the matter. [55152/13]

Written answers

Minister for Finance

The latest published estimates of the value of financial and non-financial assets, the pension liability and contingent liabilities of general government, produced by the CSO are given in table 6 of Government Finance Statistics - Annual on the CSO website. These data are presented in the following table.

Table of selected assets, liabilities, contingent liabilities and other commitments of government

Description	2011 €million	2012 €million
Financial & Non-financial assets	126,018	147,392
Financial assets at market value	63,009	73,696
Non-financial assets at market value	57,148	57,865
Estimated pension liabilities of government*	116,000	116,000
Government guarantees to non-government units	143,488	115,552
of which National Asset Management Agency**	29,106	25,440
Contingent Liabilities of off-balance sheet PPPs	5,049	5,049

source: CSO, Department of Finance

*The current estimate of public service pension liabilities is based on an exercise carried out in 2009, it is currently being updated by the Department of Public Expenditure and Reform.

**Department of Finance estimate

Departmental Bodies

Questions (125)

Lucinda Creighton

Question:

125. Deputy Lucinda Creighton asked the Minister for Finance the total number of chairpersons of State boards, agencies and regulators that fall under his Department’s responsibility that were chairpersons when he became Minister and continue to be chairpersons; and if he will make a statement on the matter. [55160/13]

Written answers

Minister for Finance

In response to the Deputy’s question there are currently 5 chairpersons of bodies under the aegis of my Department that were chairpersons when I became Minister of Finance in March 2011. The bodies concerned are as follows:

The Irish Financial Services Appeals Tribunal (IFSAT)

The Central Bank Commission (an ex-officio position)

Financial Services Ombudsman Council

Nation Pensions Reserve Fund (NPRF)

National Development Finance Agency Board (NDFA)

Tax Rebates

Questions (126)

Michael Ring

Question:

126. Deputy Michael Ring asked the Minister for Finance when a person (details supplied) in County Mayo will receive a decision from the Revenue Commissioners on their request for rebate regarding their local property tax under section 26 of the Property Act; and if he will make a statement on the matter. [55168/13]

Written answers

Minister for Finance

I am informed by Revenue that Local Property Tax (LPT) is a self-assessed tax and it is up to the property owner to calculate the amount of tax due based on his/her assessment of the market value of the property at 1 May 2013. If a liable person places an incorrect value on his/her property due to a genuine error or mistake, and as a consequence overpays the amount of LPT due, then Section 26 of the Finance (Local Property Tax) Act 2012 (as amended) provides that a claim for a refund of the overpaid amount may be made to Revenue, providing evidence for the revised valuation can be provided. In the case raised by the Minister of State, a form LPT 1 was filed in April in respect of 2013 indicating ‘Band 2’ as the appropriate valuation band. An amount of €112 was also paid, which is the correct amount in respect of ‘Band 2’ for the 2013 half-year.

A request to revise the valuation to ‘Band 1’ was received by Revenue in late October 2013. The request was supported with appropriate documentation confirming ‘Band 1’ as the correct valuation band.

Revenue has examined the information provided by the person and has confirmed to me that the valuation band has been amended from ‘Band 2’ to ‘Band 1’. Revenue has also confirmed that an overpayment of €67 will be refunded within the coming days as the LPT liability in respect of 2014 has already been paid.

Travellers Data

Questions (127)

Joanna Tuffy

Question:

127. Deputy Joanna Tuffy asked the Minister for Education and Skills the statistical information available to him regarding social inclusion in schools (details supplied); and if he will make a statement on the matter. [55075/13]

Written answers

Minister for Education and Skills

Statistics on the number of Traveller children attending primary schools are not collected by my Department on the basis of school patronage. Accordingly, the information sought is not readily available in the time-limit for reply. I have asked my Department to compile the relevant information and forward it to you as soon as possible.

School Funding

Questions (128)

Jonathan O'Brien

Question:

128. Deputy Jonathan O'Brien asked the Minister for Education and Skills the total amount of subscriptions paid by schools to the National Association for Principals and Deputy Principals; if schools pay their annual subscription from State funds; and the detail of this funding stream or if it is paid from voluntary contributions made by parents. [54804/13]

Written answers

Minister for Education and Skills

The National Association for Principals and Deputy Principals (NAPD) is a recognised representative body for Principals and Deputy Principals at post-primary level. It is therefore permissible for a school to pay a subscription fee to it from state funds. However, any such decision is at the discretion of the board of management of each individual school. Given that such matters are dealt with at individual school level, the detail in relation to such payments is not available within my Department.

Schools Building Projects Status

Questions (129)

Charles Flanagan

Question:

129. Deputy Charles Flanagan asked the Minister for Education and Skills the position regarding a school building project (details supplied) in County Kildare; and if he will make a statement on the matter. [54815/13]

Written answers

Minister for Education and Skills

I wish to advise the Deputy that my Department has sought the assistance of, and is working closely with, Kildare County Council, the relevant Local Authority, in relation to identifying and acquiring a suitable site for the provision of permanent accommodation for the school to which he refers. As the Deputy will be aware, negotiations are at an advanced stage. Given the sensitivities associated with land acquisitions generally, I am not in a position to comment further on that aspect at this time. The Deputy will also be aware that the project is included in the Five Year Construction Plan and is scheduled to proceed to construction in 2015/16.

Details of the progress of all major projects listed in the Five Year Plan will continue to be maintained and updated on the Department's website, www.education.ie.

Special Educational Needs Service Provision

Questions (130)

Denis Naughten

Question:

130. Deputy Denis Naughten asked the Minister for Education and Skills the number and location of severe and profound special classes that are located in mainstream primary schools; the corresponding schools at second level; the steps which are being taken to improve the main streaming of such classes; and if he will make a statement on the matter. [54860/13]

Written answers

Minister for Education and Skills

I wish to advise the Deputy that my Department provides for a continuum of special educational provision to be made available for children with special educational needs, so that regardless of the level of need of the child, educational provision can be made for them. Section 2 of the Education for Persons with Special Educational Needs Act 2004 provides that all children with special educational needs should be educated in an inclusive environment with their peers, unless it is not in the best interests of the child, or in the best interests of the children with whom that child is to be educated with.

Children with special educational needs may attend mainstream class places, with additional supports, special classes in mainstream schools, or where pupils require more specialised interventions special school placements.

As children with severe and profound general learning difficulties are among those with the most complex learning and support needs, some children with severe and profound general learning difficulties attend special school or special class places.

There are currently 10 special classes for children with a severe and profound learning disability attached to mainstream schools, all of which are attached to mainstream primary schools. There are 2 classes in Cork, 4 in Donegal, 1 in Galway, 2 in Kildare and 1 in Louth.

There are also 10 special schools which are specifically designated as special schools for children with Severe and Profound General Learning Disability. Some other schools which have alternative special school designations also enrol pupils with severe and profound general learning difficulties.

Student Grant Scheme Eligibility

Questions (131)

Thomas P. Broughan

Question:

131. Deputy Thomas P. Broughan asked the Minister for Education and Skills the reason Dublin Business School and other private third level institutions have not been expressly included on the list of non-eligible institutions for the purposes of applications for the student maintenance grant; and if provision can be made in the application system of Student Universal Support Ireland to automatically prompt applicants to the fact that private third level institutions, by naming the specific institutions concerned, are not eligible for maintenance grants. [54866/13]

Written answers

Minister for Education and Skills

Private colleges operated on a for-profit basis are not listed as approved institutions for student grant purposes. The student grant scheme and the student support regulations which specify the criteria for approved courses as well as approved institutions, are widely available to the general public on my Department's website. Also they are available via the www.susi.ie and studentfinance.ie websites.

The SUSI website, provides a comprehensive source of information on financial support for further and higher education and it has a specific section which allows students to establish as to whether their chosen course is approved for grant purposes.

Students may contact the SUSI helpdesk for clarification in relation to whether a course is approved or not.

Tax relief on tuition fees may be available for students attending courses in private colleges. Details in relation to this relief are available from the Revenue Commissioners. I have no plans to extend the scope of the student grant schemes to private colleges operated on a "for profit" basis at this time.

Higher Education Courses Applications

Questions (132)

Simon Harris

Question:

132. Deputy Simon Harris asked the Minister for Education and Skills if consideration will be given to allow students from an area (details supplied) to be eligible for the higher education access route; the criteria for such a scheme; and if he will make a statement on the matter. [54895/13]

Written answers

Minister for Education and Skills

The Higher Education Access Route (HEAR) is a college and university admissions scheme which offers places on reduced points and extra college support to school leavers from socio-economically disadvantaged backgrounds.

The scheme is operated by a number of higher education institutions and not by my Department. Admissions to the institutions are regulated by the institutions themselves. The Deputy may wish to contact the Irish Universities Association in this instance. Further details in relation to the HEAR scheme are also available at www.accesscollege.ie.

Schools Building Projects Status

Questions (133)

Brendan Smith

Question:

133. Deputy Brendan Smith asked the Minister for Education and Skills the up-to-date position regarding the proposed building project for a school (details supplied) in County Cavan; the present stage of this project; when the project is likely to proceed to the next stage; the likely timescale for construction; if this project will be progressed as quickly as possible in view of the increased enrolments over recent years and the very high rental costs for temporary accommodation; and if he will make a statement on the matter. [54916/13]

Written answers

Minister for Education and Skills

The school building project referred to by the Deputy is at an advanced stage of architectural planning. An appeal to an Bord Pleanála has recently been concluded and the Design Team are working on the completion of stage 2(b) of Architectural Planning.When the Stage 2b Report has been submitted and reviewed, my Department will contact the Board of Management with regard to the potential, at that time, for further progression of the project.It is not possible to progress all projects within the Department's building programme to construction concurrently due to competing demands on the Department's capital budget. However, school building projects, including the project referred to by the Deputy, which have not been included in the five year construction programme, but which were previously initiated will continue to be progressed to final planning stages in anticipation of the possibility of further funds being available to the Department in the future.

Freedom of Information Requests

Questions (134)

Seán Fleming

Question:

134. Deputy Sean Fleming asked the Minister for Education and Skills the number of freedom of information requests received by his Department in 2012 and to date in 2013; the number of requests for which a search and retrieval fee was sought; the maximum fee sought by his Department in respect of a request received; the number of requests not proceeded with following the non-payment of the search and retrieval fee sought; and if he will make a statement on the matter. [54999/13]

Written answers

Minister for Education and Skills

For the Deputy's information, the following table sets out the information requested.

Date	01/01/2012 – 31-12/2012	01/01/2013 – 16/12/2013
No. of FOI requests received	417	323
No. of requests search & retrieval fee sought	8	5
Maximum search & retrieval fee sought by the Department	€962.47	€838.00
No. of requests not proceeded following non-payment of search & retrieval fee sought	0	1