Written Answers Nos. 47-56
47. Deputy Bernard J. Durkan asked the Tánaiste and Minister for Foreign Affairs and Trade the extent to which the EU remains focused on the issues affecting the Western Balkans with particular reference to the need to ensure the future of the democratic process and compliance with the acquis communautaire; and if he will make a statement on the matter. [15895/14]
View answerThe EU remains fully focused on the issues affecting the Western Balkans, in particular the need to strengthen democracy throughout the region. The Copenhagen political criteria require countries wishing to join the EU to achieve stability of institutions guaranteeing democracy. Strengthening democratic institutions in the Western Balkans, such as national parliaments, Governments and public administrations, is therefore a priority of the EU's enlargement strategy. Ensuring inclusive democratic processes that support these institutions and reinforce core democratic principles and common EU values is at the heart of the EU agenda.
In the European Commission's assessment, as presented in its annual Enlargement Strategy paper last October, democratic institutions remain fragile in a number of countries in the Western Balkans. They noted that in some countries, a culture of consensus building is lacking, with the role of national parliaments underdeveloped.
The EU is actively working to help the countries of the Western Balkans tackle these challenges through the accession process.
The EU is working intensively with international organisations such as the Council of Europe (CoE), the Office for Democratic Institutions and Human Rights (ODIHR) of the Organisation for Security and Cooperation in Europe (OSCE) and the Organisation for Economic Co-operation and Development (OECD) to support electoral and parliamentary reform.
The EU promotes inter-parliamentary cooperation between national parliaments of the region and those of the EU Member States, including Ireland, and the European Parliament.
The EU has increased the priority attached to public administration reform in the accession process, with particular emphasis on transparency, de-politicisation and meritocratic recruitment processes.
The EU has also increased its focus on civil society, including capacity building and encouraging the creation of an enabling environment for civil society development and greater involvement of stakeholders in reforms, including through greater transparency of government action and spending.
The EU actively promotes broad-based participation in the accession process and encourages maximum transparency in handling of relevant documents.
In the period 2007-2013, over €30 million pre-accession assistance has been provided by the EU to enlargement countries to strengthen democratic institutions. In the same period, civil society organisations have been supported by almost €190 million from the EU's Instrument for Pre-Accession (IPA), as well as by over €35 million from the European Instrument for Democracy and Human Rights (EIDHR).
Through the Instrument for Pre-Accession (IPA) for the period 2014-2020, the EU will support the strengthening of democratic institutions, good governance, including ombudsmen, and public administration reform through the Western Balkans region.
50. Deputy Bernard J. Durkan asked the Tánaiste and Minister for Foreign Affairs and Trade the extent to which the most serious locations of war, famine, genocide, abuse of human rights remain a concern for the EU and UN and global communities with particular reference to targeting specific areas such as use of child soldiers, abuse of women and children and in general the civilian populations; if any success has been achieved in restricting the supply of arms to the locations most seriously affected; and if he will make a statement on the matter. [15898/14]
View answerThe most serious locations of war, famine, genocide and abuse of human rights remain of constant concern to the EU, UN and wider global communities. The specific issues mentioned by the Deputy are of particular concern. Limiting illicit flows of arms to regions of tension or conflict is an ongoing priority and in some instances restrictions have been markedly successful. The Arms Trade Treaty, ATT, was approved by the General Assembly on 2 April 2013 and has been signed by 118 states so far, including Ireland and all other EU Member States. Ireland formally completed its ratification of the ATT yesterday, 2 April, along with sixteen other EU Member States and El Salvador, bringing the total number of ratifications to 31; the Treaty's entry into force will be triggered when 50 states have ratified it, possibly within this year. The ATT establishes a set of rules to govern the international arms trade and its terms prohibit the sale of arms which might be used to commit genocide, crimes against humanity, serious violations of international human rights law and international humanitarian law or acts of gender-based violence. Its comprehensive implementation will result in a significant change in the way the arms trade is conducted and will make transfers to locations affected by conflict and violence considerably more difficult.
Ireland is fully committed to implementing UN Security Council Resolution 1325 and related resolutions on women, peace and security, which recognise the particular impact conflict has on women and girls, and the important role played by women in building and sustaining peace, through a National Action Plan 2011-2014. Ireland has engaged on the issue of Children and Armed Conflict 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. Ireland also recently made a statement highlighting our concerns in relation to children and armed conflict during an interactive debate with the Special Representative of the Secretary-General for Children and Armed Conflict, Ms Leila Zerrougui, at the Human Rights Council session which took place in March 2014. Furthermore, Minister of State for Trade and Development, Joe Costello TD, spoke of the continuing need to tackle the issue of child soldiers in conflicts in Africa and other regions at the EU-Africa Ministerial meeting on 1st April ahead of the 4th EU-Africa Summit.
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. We are examining options for strengthened action in this area.
Human rights concerns are central to our foreign policy. Together with our EU partners, Ireland closely monitors the human rights situations in many countries throughout the world. We do this on the basis of information obtained from a variety of sources including both official channels and non-governmental/civil society organisations.
Where and when the situation warrants, we make known our concerns about human rights violations to the Governments in question. We do this bilaterally, through the EU or via the positions we take at the UN General Assembly and in the UN Human Rights Council, of which we are a member for the period 2013 to 2015.
The EU has adopted Common Positions on certain countries, which attach priority to promoting human rights, democracy, good governance and the rule of law. In addition, the EU conducts human rights dialogues with a number of countries and also raises human rights concerns as part of political dialogue meetings. In June 2012 the EU adopted a Strategic Framework and Action Plan on Human Rights and Democracy.
Ireland and its EU partners have also been strong and consistent supporters of the International Criminal Court, recognising it as an essential means of combating impunity for the most serious violations of international humanitarian law and human rights law. The Court's Prosecutor has opened investigations into a number of country situations and we will continue to monitor this work closely.
51. Deputy Mick Wallace asked the Minister for Finance his views on correspondence (details supplied) regarding a matter of public expenditure. [15691/14]
View answerThis question refers to unsubstantiated allegations made against a named Revenue official and unnamed officials from an anonymous source. I do not propose, nor would it be appropriate for me to address the specifics.
However, I am advised by the Revenue Commissioners that these allegations were previously sent to the Committee on Public Accounts. In that context, the Commissioners have had the allegations against the named official and other unnamed officials examined and have received assurances that the travel claims are in order and the allegations are completely spurious and vexatious.
In addition, for the Deputy's information, the Commissioners have supplied me with the following general observations on the matters raised, which were previously provided to the Committee on Public Accounts.
Use of private vehicles
The rates payable for travel & subsistence are those authorised by the Department of Public Expenditure and Reform. The actual payment of such expenses is governed by comprehensive regulations laid down by DPER. In accordance with the regulations, expenditure on travel and subsistence is strictly appraised and monitored to ensure that only essential travel is undertaken. Where more than one officer is travelling to the same area, arrangements, where feasible, are made to avoid unnecessary duplication of the use of officers' own cars. Furthermore, the use of private cars is not authorised where public transport is available and suitable for the business and journeys concerned (the anonymous allegations referred to travel to Dublin for Interview Board purposes the travel claim in this regard was for public transport only). As the various payment rates are fixed, vouched expenditure is not required under the regulations. All claims, however, must be approved and sanctioned by a superior officer to the claimant. In addition, approved claims are subject to spot-checking prior to payment by Revenue's Accountant General's Branch in Ennis.
Official Vehicles
The care, management and usage of official vehicles are covered by detailed "Revenue Operational Instructions". Official vehicles are allocated by Revenue for the use of authorised officers on official activities and may only be driven by officials who hold full current unendorsed driving licences. As a matter of good practice, they are not intended to be used as substitutes for private cars for such routine purposes as attending meetings or serving on Interview Boards, particularly where this use would make them unavailable for the activities for which they were acquired. Official vehicles are vital resources which are in constant use by our uniformed enforcement staff when conducting enforcement operations, roadside checkpoints, surveillance work etc.
Seized Vehicles
The use of seized vehicles as official vehicles is not permitted except in very exceptional circumstances. The absence of reliable service records for such vehicles would cast doubts as to their safety and the use of such vehicles could expose the Commissioners to claims for compensation in the event of an accident or incident.
Interview Boards
The Revenue Commissioners take great care to ensure that Interview Boards are fair and impartial. The composition of Interview Boards must take account of gender balance as well as experience, backgrounds, the position(s) being interviewed for and the geographical spread of candidates. Otherwise, perceptions of unfairness can arise and the integrity of promotion or recruitment competitions undermined and exposed to challenge. Consequently, it is prudent not to confine the selection of interviewers to Dublin. Furthermore since Revenue is quite a geographically dispersed organisation, as a matter of good practice interview boards are often held where the posts are or where the candidates are.
52. Deputy Brendan Griffin asked the Minister for Finance his views on further ways of stimulating activity in the construction industry by improving incentives to engage in construction projects large and small; if the home renovation incentive scheme is showing any signs of job creation and-or support; his views on whether further incentives would be an effective way to complement the allocation of funding towards capital projects as a means of creating and sustaining jobs in construction; and if he will make a statement on the matter. [15815/14]
View answerAs the Deputy is aware, I announced the Home Renovation Incentive in the recent Budget. This scheme came into operation on 25 October 2013 and will run until 31 December 2015. It provides for tax relief for homeowners by way of a tax credit at 13.5% of qualifying expenditure incurred on repair, renovation or improvement work carried out on a principal private residence.
The scheme will be administered through Revenue's online systems. Contractors will be required to inform Revenue in advance of details of works to be carried out and will also be required to notify Revenue in relation to any payments received in respect of the works. Homeowners will be able to view the information provided to Revenue by the contractor through the Revenue electronic systems and will also claim the relief through those systems.
It is anticipated that this system will 'go live' in early April 2014. Contractors will need to enter the details of qualifying works already carried out within 28 days of the electronic system becoming available. Until the system is live and details of works carried out are entered, there are no figures available on the incentive. However, there has been a high level of interest expressed in the scheme.
The Deputy will also be aware that I announced in my Budget Statement that the Living City Initiative, which was enacted in the Finance Act 2013, would be extended to now include the cities of Dublin, Cork, Galway and Kilkenny as well the original target cities of Limerick and Waterford. The inclusion of these four cities within the Initiative followed the results of a thorough independent ex ante cost benefit analysis.
The Initiative will provide tax incentives for works performed to refurbish residential and retail buildings either to bring them up to a habitable standard or to make improvements to buildings which are currently inhabited. The residential incentives will be targeted at owner/occupiers rather than property developers or the rental sector. The application for State Aid approval has been submitted to the European Commission.
In relation to other ways of stimulating activity in the construction industry, section 9.3 of the Action Plan for Jobs 2014 sets out the Government commitments with regard to construction and property. You can access the Action Plan on the website of the Department of Jobs, Enterprise and Innovation at: http://www.djei.ie/publications/2014APJ.pdf.
53. Deputy Finian McGrath asked the Minister for Finance his views on concerns expressed that section 10(b) of the Finance Act 2012 discriminates against a disabled person; the exemption issue in local property tax; if he will amend it as a matter of priority; and if he will make a statement on the matter. [15855/14]
View answer54. Deputy Finian McGrath asked the Minister for Finance the reason there is no property tax exemption for disabled families who adapt their homes for their disabled family members; and if he will amend the legislation to facilitate this matter. [15727/14]
View answerI propose to take Questions Nos. 53 and 54 together.
As I advised the House in my reply to Question 156 of 1 April 2014 (15021/14), my officials, in consultation with the Revenue Commissioners, are currently looking at issues related to the operation of the LPT reliefs available for certain disabled and/or incapacitated individuals.
While there is no specific exemption from Local Property Tax (LPT) for a person with a disability, or for houses which have been modified to cater for a person with a disability, in certain limited circumstances an exemption may apply. Section 10B of the Finance (Local Property Tax) Act 2012 (as amended) provides that an exemption from the charge to LPT may apply to a residential property purchased, built or adapted to make it suitable for occupation by a permanently and totally incapacitated individual as their sole or main residence, where an award has been made by the Personal Injuries Assessment Board or a court, or where a trust has been established, specifically for the benefit of such individuals. In the case of adaptations to a property, the exemption will only apply where the cost of the adaptations exceeds 25% of the market value of the property before it is adapted.
Where an exemption cannot be claimed under section 10B of the Act, an incapacitated person may qualify for a reduction in the market value of their property under section 15A of the 2012 Act. This section provides for a reduction in the market value of a residential property that has been adapted for occupation by a disabled person where the adaptation has been grant-aided or approved for grant aid, by a local authority, and where the adaptation increases the market value of the property. Furthermore, the person with the disability must occupy the property as his or her sole or main residence after the adaptation is completed. The reduction in value is limited to the lesser of the chargeable value attributable to the adaptation work carried out on the property and the maximum grant payable under the relevant local authority scheme. The relief ends on the sale or transfer of a property that has been adapted unless the person with the disability continues to reside in the property. It should also be noted that the impact of such adaptations on a property may decrease its value which may in turn impact on the LPT liability.
55. Deputy Brendan Smith asked the Minister for Finance the position regarding a person now in their 60s who was informally adopted during the early months of their life, cared for and raised by an aunt and her husband who have now died and left the family home-estate to them; the way problems which are now arising in relation to probate and taxation can be rectified (details supplied); and if he will make a statement on the matter. [15730/14]
View answerI am advised by the Revenue Commissioners that the taxpayer in question has not made contact with them in relation to this matter to date. The following information outlines the conditions that need to be satisfied to qualify for the Capital Acquisitions Tax relief threshold applicable in the case of an inheritance by a son or daughter. With effect from 6th December 2012, this relief threshold is €225,000.
For the purpose of Inheritance Tax, the relationship between the person who provided the inheritance (i.e. the Disponer) and the person who received the inheritance (i.e. the Beneficiary) determines the maximum tax-relief threshold due.
The Capital Acquisitions Tax Consolidation Act 2003 defines a "child" as follows;
- A natural child of the Disponer
- A stepchild of the Disponer
- A child who is adopted under an adoption order within the meaning of section 3(1) of the Adoption Act 2010 or the subject of an inter-country adoption effected outside the State and registered under the Adoption Act.
On the facts provided the taxpayer would not appear to satisfy the definition of a child. However, there is also a provision in the Capital Acquisitions Tax Consolidation Act 2003 (Schedule 2 Part 1, Paragraph 9) which enables Foster Children, both formally and informally fostered, to benefit from the tax relief threshold due on an inheritance by a son or daughter. Based on the information provided by the Deputy the taxpayer in question may be eligible for this relief.
To be eligible for Foster Child Relief the following conditions must be met:
- For formally fostered: Where the inheritance is taken by a beneficiary on the date of death of the disponer, that the beneficiary had, prior to the date of inheritance been placed in the foster care of the disponer under the Child Care (Placement of Children in Foster Care) Regulation 1995 (SI No 260 of 1995) or the Child Care (Placement of Children with Relatives) Regulation 1995 (SI No 261 of 1995), or
- For informally fostered: Where a beneficiary throughout a period or periods of at least 5 years within the first 18 years after the beneficiary's birth (i) has resided with the disponer and (ii) was under the care of and maintained by the disponer, at the disponer's own expense.
- The relief applies where the claim for the relief is verified by the testimony of at least two witnesses.
Where the beneficiary meets the eligibility required to claim the Foster Child Relief, then, for the purposes of computing the Capital Acquisitions Tax payable on their inheritance, that beneficiary is deemed to be a "child" of that disponer and, consequently will qualify for the relief threshold applicable in the case of an inheritance by a son or daughter of the disponer, namely €225,000.
In order to apply for the relief the taxpayer must file a self assessed inheritance tax return through Revenue's on-line ROS system. Full details on how to file an inheritance tax return is provided on the Revenue website www.revenue.ie. If further clarification is required, the taxpayer may contact the Dublin Capital Acquisitions Tax Unit directly regarding her inheritance. The contact details are as follows: Telephone: 1890 20 11 04 - Opening Hours: 10.00 to 12.30; Public Office: Capital Acquisitions Tax Customer Service Unit, Central Information Revenue Office, Aras Brugha, Cathedral Street, 9-15 O'Connell St, Dublin 1 - Opening Hours: 10.00 to 12.30 and 14.30 to 16.00; and Email: DublinCAT@revenue.ie.
56. Deputy Ciarán Lynch asked the Minister for Finance the duration of the merchant agreement where payment by debit or credit card is accepted for services provided by his Department or bodies under the aegis of his Department to the public; when the term of the agreement will end; if the merchant agreement is awarded by way of tender; and if he will make a statement on the matter. [15738/14]
View answerMy Department does not provide any services to the public which require payment by debit or credit card.
