Jack Wall
Question:115. Deputy Jack Wall asked the Minister for Finance if a person (details supplied) in County Kildare is in receipt of one parent tax credit; and if he will make a statement on the matter. [19644/14]
View answerTax Credits
Questions (115)
Written answers
I have been advised by the Revenue Commissioners that the person concerned contacted Revenue in March 2011 to claim the one parent family tax credit for 2010. The claim was processed and a PAYE Balancing Statement (P21) for 2010 issued dated 9 March 2011. The balancing statement included the one parent family tax credit and as a result, the person concerned was entitled to a refund of the full income tax paid for 2011. A refund of the full amount was issued to the bank account of the person concerned on 14 March 2011. A copy of the 2010 PAYE Balancing Statement (P21) will be issued shortly by the Revenue Commissioners to the person concerned.
The Revenue Commissioners have no record of a claim for one parent family credit from the person concerned for the years 2011, 2012 or 2013. If he is eligible to claim the tax credit for these years he may do so via PAYE Anytime or by completing Form OP1 and submitting the completed forms to Ms Geraldine Morrissey, Kildare Revenue District, Athy Business Campus, Castlecomer Road, Athy, Co Kildare.
With effect from 1 January 2014, the one parent family tax credit is replaced by the Single Person Child Credit. This credit is given where a person has a qualifying child resident with him/her for the whole or greater part of the year of assessment. The credit is granted in the first instance to the primary claimant, i.e. the parent with whom the child resides for the whole or the greater part of the year, and a primary claimant may relinquish his/her claim to a secondary claimant, subject to the secondary claimant fulfilling certain specific conditions. Full details on this new tax credit, with application forms, SPCC1/SPCC2, are available on the Revenue website www.revenue.ie.
Question No. 116 answered with Question No. 79.
Banking Operations
Questions (117)
Noel Grealish
Question:117. Deputy Noel Grealish asked the Minister for Finance if Irish regulated banks have indemnity bonds on loans for principal private residences and/or buy-to-let properties which are paid by the banks themselves or the customers; if his attention has been drawn to the extent of these bonds which can lead to banking losses being distorted; if he will outline the processes to be followed in order for the banks to make a claim; and if he will make a statement on the matter. [19647/14]
View answerWritten answers
Mortgage Indemnity Insurance, also known as Mortgage Indemnity Guarantee, acts as a form of additional security for the mortgage lender in the event of default by the mortgage holder. While either the lender or borrower can be responsible for paying the premia, it is the lender alone who will receive the proceeds of any claim. The borrower will still retain the legal responsibility to pay the mortgage shortfall, where such arises, whether mortgage indemnity insurance is in place or not. It is a commercial matter for lenders to decide whether or not to avail of such insurance. I have asked the state supported banks for information on this and I will send this information to the Deputy as soon as it is to hand.
Living City Initiative
Questions (118)
Jerry Buttimer
Question:118. Deputy Jerry Buttimer asked the Minister for Finance if he will provide an update on the living city initiative; when it will become operational for relevant properties in Cork; and if he will make a statement on the matter. [19653/14]
View answerWritten answers
Officials from my Department have held preliminary discussions with the relevant local authorities to identify the areas of the six cities, Cork, Dublin, Galway, Kilkenny, Limerick and Waterford, which might fall within the scope of the scheme. Each of the local authorities have now submitted proposals on the areas which they believe should be included. Further discussions will be held in due course.
An application for EU State Aid approval was submitted on 27th March and we look forward to hearing from the European Commission. The Initiative cannot be implemented until EU State Aid approval has been received. Similarly, I will not be announcing the areas to be designated until this approval has been received and the initiative is to be commenced. It is important to note that I do not see this as a wide-spread initiative, as it is targeted at those areas which are most in need of attention.
Mortgage Schemes
Questions (119)
Eoghan Murphy
Question:119. Deputy Eoghan Murphy asked the Minister for Finance the additional measures he is considering to assist and prioritise first-time home buyers over investors when purchasing property. [19655/14]
View answerWritten answers
As the Deputy will appreciate, mortgage lending decisions must be undertaken on a sustainable and prudential basis by financial institutions and must conform fully with the regulatory requirements, both in relation to the financial institution itself, and in particular to the safeguarding of the borrower's interests. This includes ensuring that the affordability of the mortgage is assessed. I am not considering any specific initiatives which would favour first time buyers over other borrowers. However as with all of these issues, these matters remain under review in the context of changing market dynamics and availability of Exchequer resources.
Question No. 120 answered with Question No. 90.
Property Tax Collection
Questions (121)
Clare Daly
Question:121. Deputy Clare Daly asked the Minister for Finance if residents with a pyrite level 2 building condition assessment certificate exempting them from the local property tax are covered for the full amount of the LPT which now includes the household charge, which is now part of the LPT; and if not, the reason for same. [19698/14]
View answerWritten answers
The Local Government (Household Charge) Act 2011 governs the administration of the 2012 Household Charge and provides for certain exemptions and waivers from the charge. The Deputy may be aware that the Household Charge legislation does not provide for an exemption on the basis of significant pyrite damage. In my reply to Questions 103 (31775/13) and 112 (31776/13) on 2 July 2013, I informed the House that Section 10A of the Finance (Local Property Tax) Act 2012 (as amended) provides that an exemption from the charge to Local Property Tax (LPT) will apply for a temporary period of at least three consecutive years for residential properties that have been certified under Regulations made by the Minister for the Environment, Community and Local Government (Finance (Local Property Tax) (Pyrite Exemption) Regulations 2013) as having "significant pyritic damage". I also informed the House that detailed information and examples on how the exemption for residential properties with significant pyrite damage operates were provided by the Department of Environment, Community and Local Government, on their website www.environ.ie.
While the pyrite exemption did not apply to the Household Charge I am informed by Revenue that where a property qualifies for the pyrite exemption for LPT for 2013 and/or 2014 the €200 LPT (Household Charge) charge will be treated as coming within the scope of the exemption from LPT. If a person received a letter about the arrear and qualified for the pyrite exemption he or she should contact the LPT helpline at 1890 200 255.
Disabled Drivers and Passengers Scheme
Questions (122)
Finian McGrath
Question:122. Deputy Finian McGrath asked the Minister for Finance the position regarding rebates in respect of a person (details supplied) in Dublin 5; and if he will make a statement on the matter. [19701/14]
View answerWritten answers
I am advised by the Revenue Commissioners that Section 92 of the Finance Act 1989 and the Disabled Drivers and Disabled Passengers (Tax concessions) Regulations, 1994 (S.I. 353 of 1994) provide for relief from the payment of Excise Duty on specified quantities of fuel used for transporting persons registered under the scheme. On 18 March 2014, the person (details supplied) submitted an application for refund of excise duty on fuel used for the two years ending February 2013 and February 2014. A kilometre verification form completed by An Garda Síochána accompanied this application. This verified a kilometre reading of 51,208 on the person's vehicle. A refund of excise duty was calculated by subtracting the February 2012 reading of 31,800 kilometres from the February 2014 reading of 51,208 kilometres and allowing a consumption rate of 9 kilometres per litre. This would amount to an annual usage of 1,078 litres and an annual refund of €636. A refund of €1,272 (€636 for each year) issued to the person on 25 March 2014.
It is noted that actual receipts for the fuel used are now available but these have not yet been submitted to the Central Repayments Office, Monaghan. When these are submitted, a final review of the 2 years in question will be carried out and any further refund due will be made.
Vehicle Registration
Questions (123, 124)
Charlie McConalogue
Question:123. Deputy Charlie McConalogue asked the Minister for Finance if the Revenue Commissioners will accept a fresh application for a VRT exemption certificate from a person (details supplied) which will include fresh evidence additional to that submitted with an earlier application which was not granted; and if he will make a statement on the matter. [19710/14]
View answerCharlie McConalogue
Question:124. Deputy Charlie McConalogue asked the Minister for Finance if the Revenue Commissioners will consider a fresh application for a VRT exemption certificate for a vehicle in a situation where an initial application has been refused and the appeal period expired, and where additional evidence can be provided to demonstrate the eligibility of an application; if such a fresh application cannot be considered, if he will provide reference to the appropriate section in legislation or regulation that prevents the Revenue Commissioners from considering such a fresh application; and if he will make a statement on the matter. [19711/14]
View answerWritten answers
I propose to take Questions Nos. 123 and 124 together.
I am advised by the Revenue Commissioners that temporary exemption from the payment of Vehicle Registration Tax (VRT) is provided for under S. 135 of the Finance Act 1992, as amended. Subject to certain conditions, restrictions and limitations, a qualifying vehicle, i.e. a vehicle which is validly registered outside the State, may be granted temporary exemption from the requirement to be registered in the State. On receipt and examination of the required documentation to process an application, an officer will make a determination on the application. In the event of an application being refused, the officer outlines the grounds for refusal and the appeal process is clearly explained to the applicant. Sections 145 and 146 of the Finance Act 2001 govern the appeal procedure and allow the applicant two months to lodge an appeal. The vehicle registration tax due on the vehicle must be paid before the appeal can be processed.
Following receipt of an application for temporary exemption from the person (details supplied), a designated Revenue official met the person on 23/05/2013. During this meeting the person was informed that the application was being refused as the official, having examined the supplied documentation, was not satisfied that the required criteria were met. The refusal letter issued to the person on 29/05/2013 and clearly stated that any appeal concerning the refusal to grant the temporary exemption must be made within two months of the date of refusal. Documentation outlining the appeals procedure was also enclosed.
On 31/01/2014, further documentation regarding the application was supplied to the designated official but was returned to the applicant. The reason for this was conveyed by letter dated 05/02/2014 which outlined that, as the period within which an appeal could be lodged had expired, Revenue would not consider any additional documentation in relation to the application.
When an application for exemption from VRT is lodged, it is the responsibility of the applicant to furnish the required proofs to meet the necessary criteria. If all of these proofs are not available at that time, the applicant will be given a period within which to produce these proofs. However, if after the expiry of this period, these proofs are still not forthcoming, the application will be refused. The applicant has the opportunity to lodge an appeal and present the proofs, should they become available, to the Appeals Officer. Where the appeal process has not been availed of, there is no provision for Revenue to continue processing an application.
Where an applicant is deemed ineligible for any of the legal exemptions from VRT in respect of vehicles registered in another Member State, or, if a person brings in a non-State registered vehicle into the State which is not exempt from payment of VRT, that person is legally obliged to register the vehicle and pay the appropriate tax in order to use it in this jurisdiction. Failure to do so within the prescribed period (30 days) constitutes an offence under Section 139 of the Finance Act 1992.
Property Tax Collection
Questions (125)
Kevin Humphreys
Question:125. Deputy Kevin Humphreys asked the Minister for Finance if he will arrange for the Revenue Commissioners to stop enforcement action seeking €200 in household charge arrears from a person (details supplied) in Dublin 4 as they are not liable for this charge as they live in social housing. [19712/14]
View answerWritten answers
I am advised by Revenue that Section 156 of the Finance (Local Property Tax) Act 2012 converted any arrears of Household Charge (HHC) that was still outstanding on 1 July 2013 to a Local Property Tax (LPT) liability of €200 per property and made Revenue responsible for collecting the tax. On assuming responsibility for the collection of HHC, Revenue received the Register from the Local Government Management Agency (LGMA) and cross-referenced it with the LPT Register to identify a database of properties for which the Household Charge is still outstanding. As part of its communications strategy, Revenue clearly stated that the database would not be 100% accurate for a number of reasons, for example because the LGMA Register captured the name of the person who physically paid the charge rather than the property owner (e.g. child paying on behalf of a parent) and did not capture details of exemptions in every case.
In regard to the specific case to which the Deputy refers, I am advised that the person in question filed a Local Property Tax Return in respect of 2013 stating that the liable person was the 'County Council'. However, the person also included his own PPSN on the Return, which was subsequently data captured by the IT system. This incorrect information linked the person rather than the Local Authority to the property as the liable person, which in turn resulted in him receiving a reminder letter in respect of arrears of HHC. Revenue has confirmed to me that the person has now been removed from the LPT Register as the liable owner and has been replaced by the Local Authority. Revenue has assured me that the person will not receive any further correspondence in regard to either LPT or HHC and does not need to make any further contact in regard to the issue.
Property Tax Collection
Questions (126)
Kevin Humphreys
Question:126. Deputy Kevin Humphreys asked the Minister for Finance the reason the Revenue Commissioners are issuing household charge arrears notices to persons living in social housing flats and houses; if the Revenue Commissioners have cross referenced with each local authority to ensure that residents of social housing units are not issued with arrears notices and threatened with enforcement action; his views that this is causing undue worry among many elderly and non-eligible persons; and if he will make a statement on the matter. [19713/14]
View answerWritten answers
I am advised by Revenue that Section 156 of the Finance (Local Property Tax) Act 2012 converted any arrears of Household Charge (HHC) that was still outstanding on 1 July 2013 to a Local Property Tax (LPT) liability of €200 per property and made Revenue responsible for collecting the tax. On assuming responsibility for the collection of HHC, Revenue received the Register from the Local Government Management Agency (LGMA) and cross-referenced it with the LPT Register to identify a database of properties for which the Household Charge is still outstanding. As part of its communications strategy, Revenue clearly stated that the database would not be 100% accurate for a number of reasons, for example because the LGMA Register captured the name of the person who physically paid the charge rather than the property owner (e.g. child paying on behalf of a parent) and did not capture details of exemptions in every case.
I am further advised that during the building of the LPT Register, Revenue collaborated with all Local Authorities and Social Housing Bodies to confirm details of their individual property portfolios. This was done to ensure tenants were correctly excluded from the Register thereby ensuring against unnecessary correspondence issuing. However, given the scale of the project it was inevitable that some data matching errors would occur in spite of Revenue's best efforts. For that reason Revenue very clearly stated throughout its LPT/HHC communications strategy that tenants who incorrectly received notifications should immediately make contact with the LPT Helpline to have the record amended. Where tenants failed to make contact or provide sufficient information during the contact, then the Register continued to hold inaccurate information, which could result in arrears notices issuing.
As part of the HHC compliance campaign, Revenue built new functionality to its online system to facilitate people in confirming their HHC status in a very user friendly and intuitive manner. The new system is accessible via the Property ID and PIN codes that issued on the arrears notices. The system allows users to make a HHC payment, confirm payment has already been made, or confirm that an exemption in respect of HHC exists. Revenue also added significant extra resources to its Helpline to ensure people have access to service on a timely basis. The online system is available twenty four hours a day while the Helpline is currently offering an 8am to 8pm service.
Finally, it is essential that tenants who receive notifications in respect of either LPT or HHC liabilities immediately contact Revenue to clarify their status. Where contact is not made it is inevitable that such cases will be listed for compliance activity, which causes unnecessary stress to the persons in question.