Written Answers Nos 41-60
41. Deputy Jim Daly asked the Minister for Finance the number of organisations currently availing of charitable status; if he is satisfied with the present system in place as operated by the Revenue Commissioners; his plans to review same; and if he will make a statement on the matter. [4709/14]
View answer42. Deputy Jim Daly asked the Minister for Finance if he is in a position to confirm the amount of revenue foregone to the Exchequer under exemptions granted to organisations that have been granted charitable status for each of the past five years; and if he will make a statement on the matter. [4710/14]
View answer43. Deputy Jim Daly asked the Minister for Finance the avenues available to query the Revenue Commissioners regarding their allocation of charitable exemption to individual organisations; and if he will make a statement on the matter. [4711/14]
View answerI propose to take Questions Nos. 41, 42 and 43 together.
The administration of the Charitable Tax Exemption is a matter for the Revenue Commissioners. I am informed by Revenue that 8,421 bodies currently hold charitable tax exemptions and that a full list of such bodies is available on the Revenue website at www.revenue.ie.
I am also informed that the relevant information available as to Exchequer cost is in respect of the exemption from Income Tax of charities, colleges, hospitals, schools, friendly societies, etc in the years 2007 to 2011 inclusive, the latest year for which the necessary information is available. The relevant information is as follows:
|
Tax Year |
Cost €m |
|
2007 |
30.7 |
|
2008 |
35.8 |
|
2009 |
40.7 |
|
2010 |
35.5 |
|
2011 |
31.1 |
The income on which these costs are based includes dividend income on which Income Tax deducted at source has been repaid, other investment income, payments received under covenant, donations by the PAYE sector to approved bodies, together with the associated tax relief and donations by the self-employed and corporate sectors to approved bodies and approved sports bodies. Information is not available about other income received gross of tax. In the absence of other information, tax has been assumed at the standard rate of income tax even though a different rate might be more appropriate.
Revenue has no regulatory role in relation to charities and its function is rightly confined to responding to applications from bodies claiming exemption from tax on the basis that they are charities and ensuring that once they have been granted an exemption they continue to comply with the terms of that exemption. With regard to the allocation of charitable tax exemptions to individual organisations, Revenue is independent in the performance of its day-to-day functions and is also obliged to maintain confidentiality in respect of taxpayer affairs. Therefore it is not in a position to provide information to any third party regarding the granting of charitable tax exemptions to individual organisations.
Revenue has pointed out, however, that the procedures in relation to the granting of charitable tax exemptions are set out in detail on the Revenue Website and implementation of these procedures is subject to controls including oversight by officers at various levels within Revenue to ensure that conditions are adhered to.
Before making a decision to refuse a charitable tax exemption or to withdraw an existing exemption, Revenue is obliged to apply fair procedures and to afford the parties concerned an opportunity to state their arguments fully. Once a decision is made it can be appealed to the independent Appeal Commissioners. I have been assured by Revenue that the procedures currently in place for granting Charitable Tax exemptions and reviewing the continued entitlement of bodies to those exemptions are appropriate.
I am satisfied with these assurances and with the arrangements that are in place for Revenue to fulfil its role in relation to the tax exemption. I am strongly of the view that Revenue's role is in ensuring the proper operation of the tax system and in the context of charities this means the proper operation of the exemption. Revenue is not and, in my opinion should not be seen as, the quasi-regulator of the charity sector. The Deputy is no doubt aware that the charitable sector is subject to a separate regulatory framework.
44. Deputy Michael McGrath asked the Minister for Finance if the Revenue Commissioners have a system in place for paying a refund of the local property tax in cases where it has been charged in error; the expected time for processing a refund; and if he will make a statement on the matter. [4759/14]
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 purchased a second hand house in 2013 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 three broad groups:
- those who purchased a residential property between 1 January 2013 and 1 May 2013 and paid the LPT for 2013 - they may be entitled to a refund of the 2013 payment and subject to certain conditions may be exempt for 2014 to 2016 LPT,
- those who purchased a property between 1 May 2013 and 1 November - the vendor was liable to the 2013 liability, if the purchaser paid the 2014 liability they may be entitled to a refund and may be entitled to an exemption for 2015 and 2016 LPT, and
- those who bought between 2 November and 31 December 2013 - the vendor once he or she owned the property on 1 May and 1 November is liable for the 2013 and 2014 liability and the purchaser may be entitled to an exemption for 2015 and 2016 LPT.
- 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. Good progress is being made on identifying those that may be eligible and the letter from Revenue will clearly indicate what they need to do to claim the exemption. Once the exemption is properly claimed refunds will issue promptly to the claimants, subject to their tax affairs being up to date.
There are other circumstances in which a refund of LPT may be considered. If the Deputy has a particular case or set of circumstances in mind, he may wish to contact the Revenue Commissioners with the details and they will advise him of the procedures to be followed.
46. Deputy Lucinda Creighton asked the Minister for Finance further to Parliamentary Question No. 65 on 23 of January 2014, the reason that simple details on the number of bidders for the IBRC loans secured against an hotel (details supplied) prejudices the ability of the special liquidators to obtain best value for the loan assets when similar loan sale disposals by the National Asset Management Agency provide that type of information; if an independent broker was appointed by the special liquidator to sell these loans; if other parties were allowed to bid for the other tranches of the loans that were held by the Bank of Ireland, other than Kennedy Wilson; and if he will make a statement on the matter. [4786/14]
View answerI have been advised by the Special Liquidators that the information requested regarding the sale of the loan from IBRC (In Special Liquidation) will not be published as it is commercially sensitive information. The Special Liquidators believe that releasing this information may prejudice the ability of the Special Liquidators to obtain best value for the loan assets in the ongoing IBRC asset sale process as it would provide an indication to bidders/ interested parties of the level of interest in the loan sales process.
In addition to this, the Special Liquidators have informed me that they will not be commenting on individual customer-related transactions. Independent third parties were engaged to value the loan assets and the Special Liquidators managed the sales process. A loan asset that is made available for sale would not be sold to a third party unless the bid received from the third party in question was greater than the independent valuation obtained for that asset.
Separately, reflecting both commercial considerations and customer confidentiality, Bank of Ireland has reconfirmed that it does not comment on individual customer-related transactions.
47. Deputy Clare Daly asked the Minister for Education and Skills the way the National Council for Special Education and his Department arrived at the number of 32 hours as the benchmark for a full-time post for a special needs assistant. [4580/14]
View answer48. Deputy Clare Daly asked the Minister for Education and Skills if he will provide a list of the number of schools where special needs assistants' hours equate to the full 32 hours that were stated in the report or recommendation. [4581/14]
View answer56. Deputy Clare Daly asked the Minister for Education and Skills which report or recommendation the National Council for Special Education used as the guideline for implementing the 32-hour system as a basis for calculating an hourly rate. [4717/14]
View answerI propose to take Questions Nos. 47, 48 and 56 together.
The allocation of SNA resources is not a matter for this Department but is instead an independent function carried out by the National Council for Special Education (NCSE), through its network of local Special Educational Needs Organisers (SENOs), who are responsible for processing applications from primary and post primary schools for special educational needs supports including resource teaching and SNA support as well as the establishment of special classes in various geographical areas as required. The number of SNAs employed in a school depends on the allocation given to the school by the NCSE, based on its assessment of the special educational needs of pupils in the school. If the Deputy requires further information regarding the methodology around the allocation of SNA resources to schools then her query should more appropriately be directed to the NCSE.
The National Council for Special Education (NCSE) does not have a role in setting the contractual hours of work of SNAs. The contractual position in respect of SNAs is outlined in their contract of employment. Links to the SNA Contracts of Employment are as follows:
Department of Education and Skills Circular SNA 12/05 (Post-Primary) http://www.education.ie/en/Circulars-and-Forms/Active-Circulars/sna12_05.pdf
Department of Education and Skills Circular SNA 15/05 (Primary) http://www.education.ie/en/Circulars-and-Forms/Popular-forms/SNA-15-05-Contract-Form.pdf
This contract of employment is augmented by all of the relevant Departmental Circulars governing Special Needs Assistants which detail the standardised terms and conditions of employment for SNAs. These Circulars are amended and new Circulars are issued by the Minister for Education and Skills from time to time. The position regarding the working hours of full-time SNAs is as outlined in the standard SNA contract of employment, which was agreed by this Department, the Trade Unions (IMPACT and SIPTU) representing SNAs and the Management Bodies in 2005. In that context, the standard SNA contract has been designed to be flexible to cater for the different spectrum of working hours across all the various schools including primary, post-primary and special schools. No set hours were agreed but instead full-time SNAs are expected to work for the normal school hours in the school that they are working in, and in addition to be available for a period of time before and after school in order to help with reception and dispersal of children and preparation and tidying up of classrooms etc. These times are set locally by the school management and will vary from school to school depending on the requirements of the school.
In addition, all SNAs were required to be available for a number of days at the start and finish of each school term not exceeding 12 in total. Under the Croke Park Agreement it was agreed to introduce greater flexibility to the use of these 12 days. These 12 days now equate to 72 hours (pro-rata for part-time SNAs) to be used by schools as an additional bank of hours to be utilised and delivered outside of normal school opening hours and/or the normal school year. SNAs who are employed in a part-time capacity are paid a pro-rata amount dependent upon their level of hours of employment. Part-time SNAs are paid on the agreed divisor rate for pay purposes for part-time SNAs which is 32 hours. I should point out that this divisor was agreed with both of the Trade Unions (IMPACT and SIPTU) that represent SNAs. Furthermore, the issue of appropriate working hours for all public servants was one of the key aspects of the set of proposals for a public service agreement which were put forward by the Labour Relations Commission and which now form the Public Service Stability Agreement 2013-2016 (the Haddington Road Agreement). The specific text of the Haddington Road Agreement relating to working hours for SNAs is as follows:
"SPECIAL NEEDS ASSISTANTS
Hours
Under the terms of the Public Service Agreement 2010-2014, discussions took place that led to agreement on changed attendance arrangements for Special Needs Assistants (SNAs) that give schools the option of an additional two hours working time per week from each Special Needs Assistant. Under the terms of this Agreement on increased working hours in the Public Service, the available requirements in schools for additional hours for SNAs is quite limited. Given issues such as the duration of the school day and operation hours, and the specific availability of individual SNAs the details of the utilisation of any additional requirements should be the subject of further discussions.
These new attendance arrangements, allied to the provisions outlined in the above paragraph should be the subject of a review by the LRC in advance of the 2013/2014 school year, involving the Department of Education and Skills and IMPACT/SIPTU, in order to assess if the additional hours are being utilised in the most effective and appropriate manner and in order to achieve agreement on any changes deemed necessary in terms of the arrangement agreed for teachers. This will constitute the liability on Special Needs Assistants in respect of working hours for the purposes of this extension to the Public Service Agreement."
Finally, I note that you have requested a detailed breakdown of the working hours' patterns for all full-time SNAs in the country. This information is not available in the Department and it would be wholly impractical, and a waste of administrative time and resources, to seek such information given that there are over 4,000 schools in the country.
49. Deputy Simon Harris asked the Minister for Education and Skills if he will open a new Steiner Waldorf national school in Galway; if he will fully recognise the Raheen Wood and Mol an Óige national schools; and if he will make a statement on the matter. [4633/14]
View answerOn 22 April 2013 my Department invited applications for patronage of new primary schools to open in 2014, one of which is intended for the Galway City West (Knocknacarra) area. Applications for patronage of the proposed school in the Galway area were received from 3 patron bodies, Educate Together, Lifeways Ireland Limited and the Galway and Roscommon Education and Training Board (formerly the VEC). On 26 September 2013, Educate Together were announced by my Department as the patron of an 8-classroom school for the Knocknacarra area in Galway. My Department also announced that consideration is to be given to the establishment of a further 8-classroom school for the Knocknacarra area in 2015 under the patronage of Lifeways Ireland Limited. This will be subject to further prior confirmation that parental demand will support this model and size of school adequately at that time. All of the relevant information, including the full assessment report is available on my Department's website.
In relation to the recognition of the other schools referred to by the Deputy, the Deputy may be aware that a process is in place under which the issue of permanent recognition, for the schools in question, is being assessed. This process is based on the school's progress in fulfilling the undertakings supplied by the school's patron to meet permanent recognition criteria in accordance with the requirements of the Education Act 1998 and the Rules for National Schools. All recognised schools, regardless of their philosophy or ethos, are required to comply with the Education Act 1998 and the Rules for National Schools. My Department met with the schools concerned in September/October 2012 at which it was agreed that a number of issues had to be addressed by the schools so as to satisfy the requirements for permanent recognition. Both the Department and schools concerned have committed to ongoing engagement, and the Department's inspectorate agreed to provide a number of advisory/support visits to the schools to assist them in making progress to fulfil the requirements. The first set of the advisory visits occurred in the last academic year and further visits are scheduled.
It was also agreed that the schools would have their period of provisional recognition extended by three years to allow them adequate time to reach the requirements. This extension will not impede the schools receiving permanent recognition in the interim if the criteria for recognition are satisfactorily met. The extension of provisional recognition recognises the shared commitment between the school community and the Department to further ongoing engagement with the objective of enabling the schools concerned to meet the permanent recognition criteria as soon as possible.
50. Deputy Dara Murphy asked the Minister for Education and Skills his policy with regard to the refunding of the student contribution charge after a student has withdrawn from a third level institution; and if he will make a statement on the matter. [4634/14]
View answerThe position is that the higher education institutions are autonomous bodies and the day to day operations, including the collection and administration of the Student Contribution, are matters for the Governing Authority of each institution. Therefore where a student withdraws from a course of study the issue of a possible reimbursement of the student contribution should be raised with the individual institution concerned. The Student Contribution is paid by the Exchequer in respect of students who qualify under my Department's Student Grant Scheme.
51. Deputy Shane Ross asked the Minister for Education and Skills the way his departmental contracts for taxi companies for the purposes of taxis for the use of departmental staff are decided and allocated; if there is a public tender process for taxi companies wishing to apply for these contracts; the process for allocating the contracts; and if he will make a statement on the matter. [4642/14]
View answerMy Department currently has arrangements with two taxi firms for the provision of taxi services within the Dublin city area for Departmental officials required to attend meetings outside of its Marlborough Street campus on official business. My Department's policy for official taxi usage is to ensure the efficient and effective use of this resource and to ensure costs are kept to a minimum. In line with the Public Service Circular 11/1982: Travelling and Subsistence Regulations, all official travel must be by the shortest practicable routes and by the cheapest practicable mode of conveyance.
Taxi usage by Department officials is acceptable only when there is an unavoidable business need and are used in circumstances where public transport is not available or feasible. A number of conditions of use apply in respect of the Department's taxi policy, including:
- The Departmental taxi account is used for short trips within Dublin, where essential and where public transport or other cheaper alternatives are either not available or are not viable.
- The Departmental taxi account is not used in respect of taxi usage related to foreign travel on official business. such costs are included in official travel refund claims in accordance with T&S guidelines.
The Corporate Services Division of my Department is responsible for the implementation of this policy and regularly monitors usage by my Department's officials to ensure compliance with the conditions of usage as well as seeking value for money/discounts in respect of all official taxi usage. In addition, my Department provides LEAP cards for staff required to conduct daily travel to other Government Departments/Offices/Dáil Eireann. My Department is currently engaged in preparing a new tendering exercise (including the basis for the award of contract), to renew its current arrangements for taxi services within the Dublin area.
52. Deputy James Bannon asked the Minister for Education and Skills the position regarding the mature student grant assistance in respect of a third level student (details supplied) in County Longford; and if he will make a statement on the matter. [4654/14]
View answerUnder the terms of the Student Grant Scheme, grant assistance is awarded to students who meet the prescribed conditions of funding including those relating to nationality, residency, previous academic attainment and means. The Deputy will appreciate that in the absence of all of the relevant details that would be contained in an individual's application, it would not be possible to say if the student referred to by the Deputy would qualify for a student grant. To determine eligibility for the 2014/15 academic year the student should submit an online grant application to Student Universal Support Ireland via www.susi.ie. when the on line application system opens.
53. Deputy Jack Wall asked the Minister for Education and Skills the position regarding a Student Universal Support Ireland grant in respect of a person (details supplied) in County Kildare; and if he will make a statement on the matter. [4659/14]
View answerTo satisfy the terms and conditions of the student grant scheme in relation to progression, a student must be moving from year to year within a course having successfully completed the previous year or be transferring from one course to another where the award for the subsequent course is of a higher level than the previous course. Under the scheme, students who have previously attended, but not completed a course of study are required to complete an equivalent period of study on an approved course before being eligible to be considered for a grant. Eligibility for the Back to Education Allowance (BTEA) and associated payments is determined and administered by the Department of Social Protection.
54. D'fhiafraigh Deputy Aengus Ó Snodaigh den Aire Oideachais agus Scileanna an gcuirfidh sé in iúl cén uair a bhí teagmháil i scríbhinn idir oifigigh a Roinne agus an bord bainistíochta, an Foras Pátrúnachta nó eile maidir le suíomh do Ghaelcholáiste an Phiarsaigh a bhfuiltear fós ag fanacht ar dheimhniú go mbeidh suíomh sealadach ann dó chun go bhféadfar na doirse a oscailt i mí Mheán Fómhair na bliana seo. [4672/14]
View answerTá mo Roinnse i gcomhairle leanúnach le Pátrún na scoile i gceist maidir le cóiríocht thosaigh di do mhí Mheán Fómhair 2014. Tionóladh an cruinniú is deireanaí aici leis an bPátrún ina leith seo ar 22 Eanáir i mbliana. Is é seo an bealach cuí cumarsáide. Is gnó don Phátrún é an Bord Bainistíochta a choinneáil ar an eolas. Maidir le suíomh buan an Ghaelcholáiste, táthar tar éis roinnt roghanna a shainaithint agus tá siad seo á gcur chun cinn. Tá caibidlíocht ar siúl i gcónaí agus dá bhrí sin, i bhfianaise na n-íogaireachtaí a bhaineann le héadáil talún, nílim in ann aon ráiteas eile a thabhairt ag an dtráth seo.
55. Deputy Arthur Spring asked the Minister for Education and Skills his views on whether a person (details supplied) should be allowed to submit his or her passport records to Student Universal Support Ireland as proof of independent living from his or her parents. [4690/14]
View answerThe decision on eligibility for a student grant is a matter in the first instance for the awarding authority. Officials in my Department have confirmed with Student Universal Support Ireland (SUSI) that the application of the student referred to by the Deputy has been reviewed and they confirmed that the documents provided were not sufficient to prove independent residency. Passport details on their own are not sufficient proof of residency. The Deputy will appreciate that in the absence of all of the relevant details that would be contained in an individual's application in relation to nationality, residency, previous academic attainment and means, it would not be possible for me to say whether or not a student would qualify for a grant.
If an individual applicant considers that she/he has been unjustly refused a student grant, she/he may appeal, in the first instance, to the appeals officer in SUSI. Where an individual applicant has had an appeal turned down in writing by SUSI and remains of the view that the scheme has not been interpreted correctly in his/her case, an appeal form outlining the position may be submitted by the applicant to the independent Student Grants Appeals Board. The relevant appeal form is available to download from http://www.studentfinance.ie/downloads/1375344221/2013_SGAB_appeal_form.pdf."
57. Deputy Clare Daly asked the Minister for Education and Skills when his officials will be in a position to discuss the concerns and questions of organisations involved with preschool ASD classes to the recent changes to the home tuition grant and policy pertaining to the opening of preschool ASD classes and provision of early intervention. [4718/14]
View answerI wish to advise the Deputy in the first instance that there has been no change to my Department's policy on the home tuition grant and policy pertaining to the opening of early intervention classes for children with autism. My Department's policy facilitates the enrolment of pupils with autism in early intervention classes in primary schools from the age of three years. Home Tuition can be provided for eligible children as an interim measure where a placement is not available.
The Deputy will be aware that the National Council for Special Education (NCSE), through its network of local special educational needs organisers (SENOs), is responsible for processing applications from primary and post primary schools for special educational needs supports and establishing special classes, including early intervention classes for children with autism, as required. The NCSE operates within my Department's criteria in allocating such support. I advised the Deputy previously that officials in the Special Education Section of my Department met with the Directors of a pre-school facility to discuss issues they had raised in correspondence and they are welcome to revert should they have further queries relating to the scheme.
As the Deputy is aware I requested the NCSE to prepare evidence based policy advice on the education of children with autism which would be informed by research and consultation. I specifically asked the NCSE to consult widely with parents, professionals, other stakeholders and interested parties in the preparation of this policy advice. This will provide an opportunity for the organisations to which the Deputy refers to contribute to the development of policy in this area.
58. Deputy Clare Daly asked the Minister for Education and Skills the criteria upon which the National Council for Special Education determines who is a stakeholder in determining with whom they will consult in terms of the policy advice due out in 2015 on the education of persons with ASD; the criteria to be included on the list of stakeholders; and the way a person or organisation may submit their recommendations and research for consideration. [4719/14]
View answerI have arranged for the detail requested by the Deputy to be referred to the National Council for Special Education (NCSE) for their attention and direct reply. As the Deputy is aware I requested the NCSE to prepare evidence based policy advice on the education of children with autism which would be informed by research and consultation. I specifically asked the NCSE to consult widely with parents, professionals, other stakeholders and interested parties in the preparation of this policy advice. I understand that the work has already commenced, the research process is underway and the Council has heard presentations from a range of interested parties.
59. D'fhiafraigh Deputy Éamon Ó Cuív den Aire Oideachais agus Scileanna an bhfuil sé i gceist aige cruinniú a eagrú le lucht Ghaelscoil Mhic Dara sula mbronnfar an conradh chun an claí teorann a athrú; céard iad na comhráite a bhí ag an Roinn le lucht Ghaelscoil Mhic Dara go dtí seo maidir leis an gceist seo, ag cur sabháilteacht na ngasúr i gcuntas; agus an ndéanfaidh sé ráiteas ina thaobh. [4720/14]
View answerTáthar tar éis a chur in iúl d'údaráis na scoile go mbeidh mo Roinnse i dteagmháil leo go gairid chun cruinniú ar an suíomh a shocrú leo chun na hathruithe ar an dteorainn a phlé.
60. Deputy John O'Mahony asked the Minister for Education and Skills further to Parliamentary Question No. 63 of 6 November 2013, the date on which his Department put controls in place to ensure that Bus Éireann complied with the European Communities (Financial Transparency) Regulations 2004 (S.I. No. 693 of 2004), as amended, in 2006; what these controls are; the reason they are in place within his Department; if he will provide a material statement on the matter as if making a written statement under section 18 of the Freedom of Information Act; if he has no such controls, if he will give the reasons in similar manner; his plans in respect of same; and if he will make a statement on the matter. [4727/14]
View answerI will arrange for a direct reply to the Deputy when the issues raised have been considered by my Department.
