Dan Neville
Question:43. Deputy Dan Neville asked the Minister for Finance the position regarding the local property tax in respect of a person (details supplied) in County Limerick. [16888/14]
View answerProperty Tax Deferrals
Questions (43)
Written answers
I am advised by Revenue that a member of the Local Property Tax (LPT) team has made direct contact with the person in question on foot of the Deputy's question. The person provided all of the required information with regard to her financial circumstances and the LPT official confirmed to her that she qualified for a full deferral of her 2014 LPT liability based on her income. The LPT official assisted the person in filing her 2014 notification via the online system and her LPT record has been updated to reflect her deferral status.
Property Tax Deferrals
Questions (44)
Róisín Shortall
Question:44. Deputy Róisín Shortall asked the Minister for Finance the reason for the 4% interest placed on deferred local property tax charges; if he considered means testing the addition of this interest; and if he will make a statement on the matter. [16913/14]
View answerWritten answers
The Deputy will be aware that the Local Property Tax (LPT) regime includes arrangements whereby a person may opt to defer, or partially defer, payment of the tax if certain conditions are met. Part 12 of the Finance (Local Property Tax) Act 2012 (as amended) provides for four separate categories of deferral of LPT; Income Threshold, Personal Representative of a Deceased Person, Personal Insolvency and Hardship Grounds.
As the Deputy points out, any deferred LPT carries an interest charge of 4% per annum. This is half the rate charged on overdue income tax, capital gains tax and LPT, which is currently set at 8% per annum. In considering how to provide for a deferral regime for those who were unable to make their LPT payments, I was mindful of the recommendations contained in the report of the Thornhill Group. In their report, the Thornhill Group recommended that where taxpayers are entitled to, and have elected for, deferral of LPT, interest due on deferred payments should be at a lower rate to the rate charged on overdue LPT.
On the question of means testing to determine whether deferred interest should apply, the Deputy will be aware that the annual interest amount, for example, on a Band 2 property is €9. In circumstances where the main deferral options are already based on a self assessed "income" test and property owners can determine themselves when they are in a position to pay the deferred liability, including when a property is being sold or disposed of, I do not consider further means testing is necessary. The imposition of interest is, as I have outlined earlier, an appropriate additional charge for the deferred payment of the tax in question.
In providing for the possibility of deferral of the tax, the reduced rate of interest seeks to recognise that the circumstances in which a person defers the tax charge are completely different from those where the property owner simply fails to pay the tax. I believe the 4% rate of interest achieves that balance and is a fair and reasonable approach.
Tax Code
Questions (45)
Damien English
Question:45. Deputy Damien English asked the Minister for Finance the position regarding the appeals system for tax matters as announced in budget 2014; and if he will make a statement on the matter. [16915/14]
View answerWritten answers
I announced in Budget 2014 my intention to instigate a reform of the appeal system for tax matters, including a reform of the role, functions and structure of the Office of the Appeal Commissioners. The appeal system has been under consideration over a number of years. There have been proposals for changes to the appeals system from representative bodies, and a number of reports have made recommendations on this area in that time. Accordingly, it is timely to proceed with this reform process which will ensure the continued provision of a cost effective appeal mechanism for tax cases, providing transparency and increased certainty for taxpayers.
A public consultation opened for submissions on the Appeal process on 16 October 2013, and closed on 16 January 2014. 11 submissions were received, and the proposals and observations contained in them are being carefully assessed. I am pleased to advise the Deputy that work is underway within my Department on this matter, and is progressing well. Reforms introduced on foot of the process currently underway will be aimed at ensuring that the appeals process operates on the basis of best practice.
The Appeal Commissioners are independent in carrying out their functions and have an important role to play in the operation of a fair and efficient taxation system. I wish to acknowledge the important contribution of the current Appeal Commissioners in the work they perform in this regard.
Tax Code
Questions (46)
Paul Connaughton
Question:46. Deputy Paul J. Connaughton asked the Minister for Finance if land that had to be sold as part of a marriage settlement and which fetched just over €100,000 and was used to pay legal expenses and a marriage separation settlement is liable for capital gains tax; and if he will make a statement on the matter. [16936/14]
View answerWritten answers
I am informed by the Revenue Commissioners that capital gains tax legislation provides that certain transfers of assets between spouses are treated as giving rise to neither a gain nor a loss for capital gains tax purposes. Such transfers include transfers of assets from one spouse to the other under a separation agreement. However, there is no relief available where an asset is sold to a third party in the circumstances outlined in order to pay legal expenses and a marriage separation settlement. Accordingly, any chargeable gain arising on the sale of land in these circumstances would be liable to capital gains tax.
Property Tax Administration
Questions (47)
Róisín Shortall
Question:47. Deputy Róisín Shortall asked the Minister for Finance if the Revenue Commissioners will contact a person (details supplied) in Dublin 9 regarding a local property tax payment; and if he will make a statement on the matter. [16948/14]
View answerWritten answers
I previously referred to this issue in my reply to Question Nos. 72 of 3 December 2013.
Revenue has confirmed to me that a Local Property Tax (LPT) Return and payment were received from the person in question in respect of 2013. However, due to a data error on the LPT Property Register the person did not receive a payment reminder from Revenue in respect of 2014. Revenue has further confirmed to me that while the person s LPT record on the Property Register was amended to correctly reflect her details on foot of Question 51604/13, the LPT team inadvertently forgot to confirm the correction to her.
A member of the LPT team has now made direct contact with the person and apologised for the oversight. The LPT team member also assisted the person in selecting her 2014 payment option and I am assured that the person's LPT obligations are now fully up to date.
Special Educational Needs Service Provision
Questions (48)
Martin Ferris
Question:48. Deputy Martin Ferris asked the Minister for Education and Skills the position regarding a special needs assistant in respect of a person (details supplied) in County Limerick. [16864/14]
View answerWritten answers
I wish to advise the Deputy that the National Council for Special Education (NCSE), through its network of local Special Educational Needs Organisers (SENOs), is responsible for processing applications from schools for special educational needs supports, including the allocation of Special Needs Assistants (SNAs) to schools. The NCSE operates within my Department's established criteria for the allocation of Special Education supports and the staffing resources available to my Department.The NCSE allocates a quantum of SNA support for each school annually taking into account the assessed care needs of children qualifying for SNA support. Where children have significant care needs whereby they may need additional support to be able to attend school, the NCSE may make an allocation of SNA support to the school to assist that child. The deployment of SNAs within schools is then a matter for the individual Principal/Board of Management. SNAs should be deployed by the school in a manner which best meets the care support requirements of the children enrolled in the school for whom SNA support has been allocated. It is a matter for schools to allocate support as required, and on the basis of individual need, which allows schools flexibility in how the SNA support is utilised. The NCSE has invited schools to make applications for SNA support for children who have assessed care needs for the coming 2014/15 school year by 26th March 2014, for their consideration. Details of the NCSE application criteria are available at www.ncse.ie. Although the date for applications has passed, if the school wish to make an application for SNA support for the child referred to by the Deputy, and have not done so to date, they should still submit an application for SNA support to the NCSE and this will be considered by the NCSE. All schools have the names and contact details of their local SENO. Parents may also contact their local SENO directly to discuss their child's special educational needs, using the contact details available on www.ncse.ie.