Written Answers Nos. 154-178
154. Deputy Andrew Doyle asked the Minister for Foreign Affairs and Trade if Ireland provides diplomatic passports to Irish citizens working in European Union Delegations run by the European External Action Service either within Europe or around the world, or if regular Irish passports and the EU's laissez passers suffice; and if he will make a statement on the matter. [29893/14]
View answerI can confirm that diplomatic passports are provided to Irish officials assigned to work for the European External Action Service in overseas missions.
155. Deputy Andrew Doyle asked the Minister for Foreign Affairs and Trade the number of times and the occasions Ireland has chaired the Western European and Others Group at the UN in New York since it became a member; and if he will make a statement on the matter. [29894/14]
View answerThere are currently 5 regional groupings at the UN; namely the African Group, Asia-Pacific Group, Eastern European Group (EEG), Latin America and Caribbean Group (GRULAC) and the Western Europe and Others Group (WEOG). This arrangement was initiated in 1961. The primary focus of the regional groups is to assist in allocating seats on UN bodies of limited membership. WEOG is composed of 29 member states. Chairmanship of WEOG works on a rotational basis amongst the members of the Group, in alphabetical order using the French language. Each state chairs the group for one month. Ireland last chaired WEOG in June 2013, and prior to that in February 2011, October 2008 and June 2006. Our next chairmanship of WEOG is expected to be in September 2015.
156. Deputy Alan Farrell asked the Minister for Foreign Affairs and Trade if he will provide, in tabular form, details of increments paid since 2008 in his Department; and if he will make a statement on the matter. [30531/14]
View answerIncrements are awarded on an annual basis, to officers who have not yet reached the maximum of their scale, following an assessment in relation to performance of duties, attendance and general conduct and suitability. Details of increments from Jan 2008 - June 2014 are included in the following table.
|
YEAR |
NUMBER OF INCREMENTS |
VALUE OF INCREMENTS |
|
2008 |
761 |
679,396 |
|
2009 |
739 |
608,755 |
|
2010 |
694 |
585,911 |
|
2011 |
630 |
630,105 |
|
2012 |
533 |
486,841 |
|
2013 |
447 |
393,135 |
|
2014 |
187 |
240,404 |
157. Deputy Richard Boyd Barrett asked the Minister for Foreign Affairs and Trade the number of retired civil and public servants rehired on temporary contracts or as consultants under his remit; if he will provide a breakdown of those figures in tabular form, providing associated costs of such rehiring; and if he will make a statement on the matter. [30556/14]
View answerDetails are set out in the following table of retired officials who are currently contracted to my Department:
|
Grade |
Position Held |
Duration |
Approx cost of contract |
|
Counsellor |
Passport Appeals Officer |
Three-year contract from 4 April 2014 |
€212 per day |
|
Assistant Secretary |
To assist in the preparation of files for the National Archives |
Contract for a maximum of 10 weeks spread over the twelve months of 2014 |
€280 per day |
|
Retired Public Servant |
Consultancy Services for the Private Sector Infrastructure Group |
March – December 2014 |
€20,000 for the duration of the contract |
158. Deputy Patrick O'Donovan asked the Minister for Finance if there are any allowances available for old age pensioners who suffer from reduced mobility due to chronic obstructive pulmonary disease, COPD, to enable them to continue to drive a vehicle to keep them as active and as independent in the community; and if he will make a statement on the matter. [29033/14]
View answerThe Disabled Drivers and Disabled Passengers (Tax Concessions) Scheme provides relief from VAT and Vehicle Registration Tax (up to certain limits) on the purchase of an adapted car for transport of a person with specific severe and permanent physical disabilities, and exemption from motor tax in respect of that vehicle, and relief from excise duty on fuel (up to a certain limit). To qualify for the scheme, an applicant must hold a Primary Medical Certificate.
To receive a Primary Medical Certificate, an applicant must be permanently and severely disabled within the terms of the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994 and satisfy one of the following conditions:
1. be wholly or almost wholly without the use of both legs;
2. be wholly without the use of one leg and almost wholly without the use of the other leg such that the applicant is severely restricted as to movement of the lower limbs;
3. be without both hands or without both arms;
4. be without one or both legs;
5. be wholly or almost wholly without the use of both hands or arms and wholly or almost wholly without the use of one leg;
6. have the medical condition of dwarfism and have serious difficulties of movement of the lower limbs.
The Senior Medical Officer for the relevant local Health Service Executive administrative area makes a professional clinical determination as to whether an individual applicant satisfies the medical criteria. A successful applicant is provided with a Primary Medical Certificate, which is required to claim the reliefs provided for in the Regulations. An unsuccessful applicant can appeal the decision of the Senior Medical Officer to the Disabled Drivers Medical Board of Appeal, which makes a new clinical determination in respect of the individual. The Medical Board of Appeal is independent in the exercise of its functions. After six months a citizen can reapply if there is a deterioration in their condition.
Chronic obstructive pulmonary disease (COPD) is not one of the qualifying criteria. However, if an individual with COPD also satisfies one of the qualifying medical criteria provided for in the Regulations, they would be entitled to apply for a Primary Medical Certificate in respect of the qualifying criteria. More detailed information is available on the Revenue website at the following link: http://www.revenue.ie/en/tax/vrt/leaflets/drivers-passengers-with-disabilities-tax-relief-scheme.pdf.
159. Deputy Robert Dowds asked the Minister for Finance if he will provide an update on the successful Garda operations in terms of the seizures of smuggled tobacco products during the past 12 months. [29350/14]
View answerI am advised by the Revenue Commissioners that, in the period from 1 July 2013 to 30 June 2014, some 70.6 million cigarettes and 9,931 kilograms of tobacco were seized.
There were 5,902 seizures of cigarettes, and 959 of tobacco, in that period, reflecting Revenue's extensive programme of action against all stages of the supply chain for illicit tobacco products. Major seizures included:
- 32.3 million cigarettes at Drogheda Port on 24 June 2014,
- 10.4 million cigarettes at Dublin Port on 12 July 2013,
- 10 million cigarettes at Dublin Port on 17 September 2013, and
- 1.17 million cigarettes at Ashbourne, Co. Meath, on 17 July 2013.
I would like to congratulate the Revenue Commissioners on the recent major seizure at Drogheda, which included 4.5 tonnes of water pipe tobacco as well as 32.3 million cigarettes, and is the largest in Europe to date this year. I understand that this intelligence-led operation targeted the criminal activities of an international organised crime group headed up by Irish and UK nationals and based in Europe, and that the seizure represents a significant blow to them. Revenue worked in close cooperation with An Garda Síochána and with law enforcement agencies across several jurisdictions, including Slovenia and Portugal, and the successful outcome of the operation is a tribute to the positive engagement by all the agencies concerned.
The Revenue Commissioners advise also that combating the illegal tobacco trade will continue to be a high priority for them. This work includes a wide range of measures designed to identify and target those who are engaged in the supply or sale of illicit products, with a view to seizing the illicit products and prosecuting those responsible. This multi-faceted strategy includes ongoing analysis of the nature and extent of the problem, developing and sharing intelligence on a national, EU and international basis, the use of analytics and detection technologies and ensuring the optimum deployment of resources at points of importation and within the country.
Interception of illicit tobacco products is achieved through a combination of risk analysis, profiling and intelligence and the screening of cargo, vehicles, baggage and postal packages. Revenue officers also target the illicit trade at the post-importation level by carrying out intelligence-based operations and random checks at retail outlets, markets and private and commercial premises.
There is extensive cooperation with An Garda Síochána in combating the illicit trade, and the relevant agencies in the State also work closely with their counterparts in Northern Ireland, through a cross-border group on tobacco enforcement, to target the organised crime groups that are responsible for a large proportion of the illegal tobacco market. In addition, cooperation takes place with other revenue administrations and with the European Anti-Fraud office, OLAF, in the ongoing programmes at international level to tackle the illicit trade.
In addition, legislative action has been taken over recent years to ensure that the Revenue Commissioners have the requisite powers to respond effectively to the problem of the illegal tobacco trade. The Finance Act 2012 clarified the legal basis for Revenue officers to open and examine the contents of postal and courier packets that are reasonably believed to contain untaxed excise products. The Finance Act 2013 introduced new offence and forfeiture measures relating to the illicit production of tobacco, including offences for involvement with illicit tobacco production, knowingly dealing in or delivering any illicit tobacco product and keeping materials and equipment for the purposes of illicit production. Provision was made also for the forfeiture of any equipment or materials, including unmanufactured tobacco, used for illicit production. That Act also strengthened the offence provisions relating to the sale or delivery of unstamped tobacco products. The Finance (No. 2) Act 2013, provided that a person suspected of an offence of dealing in, or with, unstamped tobacco products must provide information to a Revenue Officer or a Garda and may be required to present any tobacco product concerned for examination, and makes provision for search by a Revenue Officer or Garda of any bag or other receptacle that he or she reasonably believes to contain tobacco products that are concerned in the offence.
As well as those changes to primary law Ireland, in accordance with EU Directive 2008/118/EU, introduced a quantitative restriction, with effect from 1 January 2014, on the number of cigarettes that may be brought into the State for personal use by individuals travelling from Bulgaria, Croatia, Hungary, Latvia, Lithuania and Romania. The Excise Duty on Cigarettes (Quantitative Restrictions) Order 2013 (S.I. No. 553 of 2013) provides that the number of tax-paid cigarettes that may be brought into Ireland for personal use by individuals travelling from those Member States, without payment of further excise duty in Ireland, is restricted to 300. Anyone with cigarettes in excess of that quantity must declare them to a Revenue Officer and pay the appropriate excise duty. This restriction will remain in place until 31 December 2017 or until such time as the particular Member State has achieved the required EU minimum tax levels, whichever is the earlier.
160. Deputy John Lyons asked the Minister for Finance his views on extending local property tax exemptions to include households where high level care is provided; and if he will make a statement on the matter. [29712/14]
View answerI am advised by the Revenue Commissioners that while there is no specific exemption from Local Property Tax (LPT) for a household where high level care is provided, a residential property occupied by an individual who is disabled may qualify for a reduction in the market value of the property for LPT purposes. Additionally, where a residential property is occupied by an individual who is permanently and totally incapacitated, the property may be exempt from LPT. These two LPT reliefs are outlined below.
Section 15A of the Finance (Local Property Tax) Act 2012 (as amended) provides for a reduction in the market value for LPT purposes 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. The person with the disability must occupy the property as his or her sole or main residence after the adaptation is completed. Under the Disability Act 2005 disability means "a substantial restriction in the capacity of an individual to carry on a profession, business or occupation in the State or to participate in social or cultural life in the State by reason of an enduring physical, sensory, mental health or intellectual impairment."
Section 10B of the LPT Act 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 Injuries Board (formerly known as 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 only applies where the cost of the adaptation work exceeds 25% of the market value of the property before it was adapted.
Entitlement to the exemption provided for in section 10B will depend on whether the extent of a person's disability is such that they are permanently and totally incapacitated from being able to maintain themselves. "Maintain" in this context means a person's ability to support themselves by earning an income from working. Total incapacity in this context means that the individual is not capable of earning a living from any kind of work. The incapacity must also be permanent, that is, there must be no prospect of the individual recovering, or of the condition improving, to the extent that they become capable of maintaining themselves.
I am also advised that whether households, where high level care is provided, qualify for relief under section 15A, or for exemption under section 10B, will depend on the facts and circumstances of each case.
The Deputy may be aware that following representations and a review of the reliefs, I announced on 2 May 2014 that I intend bringing forward legislation amending section 15A to remove the requirement that any adaptation work on the residential property must be grant-aided, or has been approved for grant-aid, by a local authority as one of the qualifying conditions for the tax relief. I also intend to remove the requirement, by way of legislation amending section 10B, that a permanent and totally incapacitated person must have benefitted from a Court or Injuries Board award or a public trust fund, to qualify for the exemption.
My officials wrote to the Chairman of the Revenue Commissioners advising her of my intention to retrospectively amend the legislation. In view of this, the Chairman has advised me that Revenue will apply the exemption and the tax relief in line with the proposed revised legislation. The Commissioners have published detailed guidelines which describe how a residential property qualifies for the reduction in market value or the exemption under the new arrangements, and how liable persons should make their application to Revenue. The Guidelines are available on their website at: Guidelines on Local Property Tax Relief For Disabled / Incapacitated Individuals .
Under the new arrangements, applications for the reduction in market value should be made on Form LPT6. Applications for the exemption should be made on Form LPT7 or, where the application concerns a permanently and totally incapacitated child for whom the Department of Social Protection pay a Domiciliary Care Allowance Form LPT8 should be completed. Applications should be sent to the Revenue Commissioners, LPT Branch, PO Box 1, Limerick. I am informed that Revenue will examine each application and may seek additional information if considered necessary before determining whether the person is entitled to a reduction in the market value of the property or to the exemption, whichever one is being claimed.
The Commissioners have also advised that no further action is required where a property previously qualified for the reduction in the market value under the LPT legislation and the liable person declared the reduced valuation when filing the 2013 LPT1 Return. Similarly, no further action is required where a property previously qualified for the exemption and the exemption was claimed when filing the 2013 LPT1 Return. The reliefs will continue to apply for all years up to 2016, inclusive.
I have no plans for the further extension of exemptions in relation to the above issues.
161. Deputy Andrew Doyle asked the Minister for Finance the changes that will be needed in the tax code here if an application is considered to host football matches for the UEFA Euro 2020 Championships; and if he will make a statement on the matter. [29895/14]
View answerThe FAI with the support of my colleague the Minister for Transport, Tourism and Sport, Dublin City Council and other stakeholders have submitted a bid to UEFA to host part of the Euro 2020 Championship in Dublin. I understand that bids are currently being assessed by UEFA and that a decision is unlikely to be announced prior to September 2014. It would be inappropriate for me to comment on the matter while the bid process is still underway.
162. Deputy Thomas P. Broughan asked the Minister for Finance his views on extending the home renovation incentive scheme to privately rented dwellings in such a manner that landlords benefitting from the incentive would then be obliged to accept tenants in receipt of rent supplement or the soon to be establish housing assistance payment. [28997/14]
View answerAs the Deputy is aware, the Home Renovation Incentive (HRI) came into operation on 25 October 2013 and will run until 31 December 2015. The incentive provides 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. Qualifying expenditure is expenditure subject to the 13.5% VAT rate. The work must cost a minimum of €5,000 (inclusive of VAT) which would attract a credit of €595. Where the cost of the work exceeds €30,000 (exclusive of VAT) a maximum credit of €4,050 will apply. The credit is payable over the two years following the year in which the work is carried out.
The tax credit can only be claimed by the homeowner. In general, landlords can already claim a deduction in their accounts and for tax purposes for expenses incurred on the maintenance of investment properties. As a result, to provide relief under the HRI on such monies would constitute double relief.
In addition, if the works carried out result in the landlord suffering a loss in the tax year, such losses can be carried forward and offset against future tax liabilities. Accordingly, works carried out which are paid for by landlords cannot qualify for the HRI.
As the Deputy will be aware, rent supplement is a matter for the Minister for Social Protection. Therefore, any suggestions in relation to rent supplement should be directed to the Minister for Social Protection.
163. Deputy John Deasy asked the Minister for Finance the number of applications that have been received and approved to date under the home renovation incentive scheme announced in Budget 2014; and if he will provide a breakdown of the take-up by county. [29060/14]
View answerWhen I introduced the Home Renovation Incentive in the Budget I had two main aims:
1. to boost activity in the legitimate construction sector
2. to give a tax credit to homeowners for home renovation and similar work on their main private residence.
The incentive was specifically designed in a way to facilitate the compliant construction sector, particularly at the lower end of the business by encouraging homeowners to invest in repairs or renovations on their main home. The incentive to homeowners is by way of a tax credit on works qualifying for VAT at the rate of 13.5% where they engage tax compliant contractors to carry out the renovation works. The tax credit is granted over the two years following the year the work is carried out and paid for, and an online system to enable homeowners to claim the credit will be available in January 2015.
The level of HRI activity is significant with the total number of works recorded on the Home Renovation Incentive System (HRI online) as at 6th July 2014 being 6,862 for a total estimated value of €114.9m carried out by 2,014 tax compliant contractors. A breakdown by county is as follows (some counties have been merged because of the relatively small numbers of properties involved for confidentiality purposes):
|
County |
Number of Works |
Estimated Value of Works |
|
Dublin City |
1,195 |
€24,889,823 |
|
Dún Laoghaire-Rathdown |
1,072 |
€22,079,342 |
|
Fingal |
733 |
€11,476,696 |
|
South Dublin |
700 |
€10,695,555 |
|
Cork |
662 |
€10,353,766 |
|
Kildare |
350 |
€4,921,278 |
|
Wicklow |
255 |
€3,596,299 |
|
Galway |
232 |
€3,786,875 |
|
Tipperary |
184 |
€2,633,173 |
|
Limerick |
181 |
€2,390,634 |
|
Meath |
174 |
€2,340,355 |
|
Carlow, Laois, Offaly |
122 |
€1,267,935 |
|
Waterford |
118 |
€1,466,754 |
|
Roscommon, Leitrim, Donegal |
117 |
€1,584,432 |
|
Kilkenny |
102 |
€1,514,976 |
|
Wexford |
102 |
€1,230,647 |
|
Mayo |
101 |
€1,735,597 |
|
Kerry |
96 |
€1,973,708 |
|
Clare |
94 |
€1,079,955 |
|
Louth |
80 |
€1,288,007 |
|
Longford, Cavan, Monaghan |
67 |
€654,989 |
|
Sligo |
63 |
€1,437,098 |
|
Westmeath |
62 |
€568,531 |
|
Totals |
6,862 |
€114,966,425 |
It should be noted that the estimated value of works can contain elements which will not qualify for the tax credit such as supplies at 23% VAT and works that exceed the upper limit of €30,000 (before VAT).
The introduction of HRI has seen an increase in home renovation activity and is contributing to a gradual pick up in employment and self employment activity in the construction sector. Contractors who have been out of the system should avail of the opportunities that HRI presents by ensuring their VAT and RCT registrations are active and tax affairs are up to date
I was very clear at the outset that the Incentive should support the legitimate trade and improve the competitiveness of legitimate contractors against those operating in the shadow economy. A key design feature of HRI is that it is based on an online contract and payment notification system that allows the contractor record the details of the work carried out and the payments made, as they are happening. The system also allows the homeowner check that the details are recorded and once they are recorded on the system the homeowner can be assured that the contractor is a legitimate tax compliant contractor.
The construction sector has gone through an unprecedented collapse. Data from Revenue's online Relevant Contracts Tax (eRCT) system first indicated a pick up in the sector in the spring of last year. HRI online is now showing a pick up in activity in the home renovation sector. Both eRCT and HRI online will give a comprehensive overview of activity in the construction sector and will enable Revenue to develop additional compliance programmes to identify shadow economy activity within the construction sector. In this regard this is an opportune time for contractors who are operating in the shadow economy to register for tax purposes and to regularise their tax affairs and avail of the opportunities that will continue to come on stream in the construction sector.
It is also opportune to remind Homeowners who get work done by contractors, 'off the books', that they pay VAT on all materials used in the work so in reality a 'cash job' is never really 'VAT free', that they face additional risks in terms of consumer protection and that they may be facilitating tax evasion.
164. Deputy Sean Fleming asked the Minister for Finance if he will outline, in tabular form, for each year from 2009 to date in 2014 the total number of freedom of information, FOI, requests received by his Department; the total refused; total granted; total part-granted; total appealed; total of successful appeals; total of part-successful appeals; total of refusals; and if he will make a statement on the matter. [29068/14]
View answerThe following table sets out the total number of FOI requests received, total granted, part granted and appealed and information about appeals made under the FOI Acts made in the Department for the period from 2009 to June 2014. One appeal in 2014 is yet to be finalised. In some cases FOI requests are withdrawn, handled outside FOI or transferred to another public body and information is also included for these cases.
|
Year |
Total FOI requests received |
Total FOI requests refused, granted, part granted |
Total FOI requests withdrawn, transferred to another public body or handled outside FOI |
Total FOI requests appealed internally |
Total successful appeals |
Total part successful appeals |
Total refusals |
|
2009 |
272 |
219 |
53 |
4 |
0 |
2 |
2 |
|
2010 |
337 |
286 |
51 |
1 |
0 |
0 |
1 |
|
2011 |
258 |
185 |
73 |
9 |
0 |
3 |
6 |
|
2012 |
265 |
194 |
71 |
5 |
0 |
4 |
1 |
|
2013 |
220 |
189 |
31 |
14 |
0 |
5 |
9 |
|
2014 |
68 |
61 |
7 |
1 |
0 |
0 |
0 |
165. Deputy Robert Troy asked the Minister for Finance if he will provide, in tabular form, the number of staff in his Department currently on a sabbatical and-or career break, broken down by timeframe, that is, less than six months, six to 12 months, one to two years, two to three years, four to five years, and five years plus; and if he will make a statement on the matter. [29085/14]
View answerThe career break scheme provides flexibility to staff and employers alike by allowing staff to apply to take a period of special leave without pay. The decision to grant or refuse a career break is based on the organisational needs of Departments. A civil servant can apply to take up to a maximum of 3 career breaks which, when aggregated, do not exceed the limit to career breaks which is 12 years in total.
The table shows the number of staff in my Department currently on a career break broken down as requested.
|
Duration |
No. of Staff |
|
6-12 months |
2 |
|
1-2 years |
3 |
|
2-3 years |
3 |
|
3-4 years |
1 |
|
4-5 years |
2 |
|
Grand Total |
11 |
166. Deputy Robert Troy asked the Minister for Finance if he will provide, in tabular form, the total photography costs for his Department since coming to office, inclusive of costs incurred from use of the ministerial allowance; the list of occasions for which photographers were booked; the photographers used; the breakdown of costs associated with each occasion on which a photographer was used; if there is a policy regarding the booking of photographers within his Department; and if he will make a statement on the matter. [29102/14]
View answerIn response to the Deputy's Question details of the occasions on which photographers were used since I became Minister for Finance are contained in the following table:
Use of Photographer
|
Company used |
Details |
Cost € |
|
Maxwell Photography Ltd |
Photograph of the late Brian Lenihan required for Minister's Conference room- Engaged on 30th March 2011 |
€424.41 |
|
Maxwell Photography Ltd |
Signing of Taxation agreement with Germany Engaged on 31st March 2011 |
€400.21 |
|
Maxwell Photography Ltd |
Signing ceremony for Double Taxation Agreement with Switzerland Minister of State Hayes & Swiss Ambassador- Engaged 26th January 2012 |
€285.05 |
167. Deputy Robert Troy asked the Minister for Finance if he will detail, in tabular form, the use of external public relations firms employed by his Department since coming to office; the list of uses of each external public relations firm; the internal Department policy with regard to employing external groups; and if he will make a statement on the matter. [29119/14]
View answerIn response to the Deputy's question since I came to Office my Department has not made use of any external public relations firms.
168. Deputy Robert Troy asked the Minister for Finance the total amount spent on external IT consultants by his Department in 2010, 2011, 2012, 2013 and to date in 2014; and if he will make a statement on the matter. [29154/14]
View answer169. Deputy Robert Troy asked the Minister for Finance if his Department has renegotiated external IT consultancy contracts and costs since March 2011; and if he will make a statement on the matter. [29173/14]
View answerI propose to take Questions Nos. 168 and 169 together.
A large portion of my Department's expenditure on external IT service providers relates to the ongoing support, maintenance and occasional enhancement of the systems acquired for the provision of shared payroll, pension, banking and financial management services. This expenditure is non-discretionary and the associated contract costs are generally fixed at a percentage of the initial software acquisition costs.
Following the establishment of the Department of Public Expenditure and Reform in 2011, responsibility for IT policy and network support for the Department of Finance transferred to the Department of Public Expenditure and Reform on a shared services basis. Decision-making for the majority of discretionary spend moved to that Department at that time.
During the period in question, none of my Department's IT expenditure related to general consultancy.
170. Deputy Robert Troy asked the Minister for Finance if he will provide in tabular form the number of appointments to State boards under his Department's remit from March 2011 to date; the number of vacancies on State boards under his Department's remit from March 2011 to date; the number of vacancies on State boards under his Department's remit publically advertised from March 2011 to date; and the number of appointments to State boards under his remit drawn directly from the public advertisement process. [29191/14]
View answerThe Information requested by the Deputy is contained in the following table:
|
Name of Body |
Number of appointments / re-appointments made since March 2011 |
Number of vacancies that have arisen since march 2011 |
Comment |
|
Board of the National Development Finance Agency |
4 |
There are currently 3 vacancies on the Board |
3 vacancies were advertised. Two members were appointed on the basis of Curriculum vitae and two were ex-officio appointments. |
|
National Treasury Management Advisory Committee |
3 |
There are currently 2 vacancies on the Advisory Committee |
It has been the norm to appoint the Secretary General of the Department of Finance to the Advisory Committee since the Establishment of the National Treasury Management Agency There was one reappointment to the Advisory Committee
The other position was advertised publically. The position was not filled from the process. |
|
State Claims Agency Policy Committee |
5 |
There are no vacancies |
Two members were appointed on the basis of Curriculum vitae. There was one re-appointment. By convention, the Department of Health has had a representative on the State Claims Agency Policy Committee. There were two Department of Health appointments within the period; an initial appointment and a replacement following their retirement and resignation from the post. |
|
National Pensions Reserve Fund |
2 |
There are currently 2 vacancies |
There were 2 re-appointments in the period. |
|
National Asset Management Agency |
5 |
6 |
Expressions of interest were sought in 2012 for a panel of candidates to fill any upcoming vacancies on the Board. To date all appointments to the NAMA Board have been Ministerial appointments, no board members have been appointed from the expressions of interest sought in 2012. |
|
Credit Union Restructuring Board (Rebo) |
13 (Inclusive of Chairman) |
1 |
The Credit Union Restructuring Board (ReBo) comprises thirteen members in total, including six independent members. To identify suitable independent members the Department publicly advertised for expressions of interest on the Department of Finance and the Public Appointments Service websites. Nominations were also invited from credit union representative bodies, the Central Bank of Ireland and the Department of Finance. The Minister also appointed Mr Joe O'Toole to ReBo for continuity purposes as Mr O'Toole was a member of the Commission on Credit Unions. Appointments are made from those who submitted a curriculum vitae. One person has recently resigned from the Board of ReBo and there are no plans to fill the vacancy at this time. |
|
Fiscal Advisory Council |
5 |
0 |
See note * |
|
Financial Services Ombudsman's Council |
7 |
0 |
Financial Services Ombudsman Council was reappointed for a 2 year term up to 28th October 2015 or until the merger of the Financial Services Ombudsman with the Pension Ombudsman has been completed, whichever is the sooner. In view of the short term of the Council and the amalgamation of the Offices of the Pension Ombudsman and the Financial Services Ombudsman which will require the experience of the existing Council to effect, these positions were not advertised. The appointment of an additional person with specific legal qualifications and experience was also required. |
|
Irish Financial Services Appeals Tribunal |
7 |
7 |
No vacancies have arisen other than in respect of Tribunal members coming to the end of their term of appointment as set out in legislation. All vacancies were advertised on Publicjobs.ie website. Three appointments made as result of applications made through the public Publicjobs.ie website. |
|
Central Bank Commission |
2 |
2 |
One member was re-appointed and a further member was newly appointed as a result of a publically advertised process. |
* As Minister for Finance I announced the establishment of the Irish Fiscal Advisory Council on a non-statutory basis on 7 July 2011. When establishing the Council, I stated that the Council would be an independent body whose existence and independence would be underpinned by legislation to be brought forward by Government in the Fiscal Responsibility Bill. The Chairman did not undergo interview by Oireachtas Committee but the Fiscal Council appeared before the Joint Oireachtas Committee on Finance, Public Expenditure and Reform on a number of occasions to discuss their fiscal assessment reports. I appointed the members having regard to a number of criteria, including the desirability of having a mix of appropriate backgrounds (academia, the financial sector/financial markets and public finance), macroeconomic/microeconomic expertise and a strong international dimension, as well as the need to take gender considerations into account. I am satisfied that the appointed members have the mix of skills and experience, including in relation to fiscal affairs, to ensure that the Council will be highly effective in fulfilling its mandate. The Fiscal Responsibility Act 2012 was brought into legislative effect on 27th November 2012. The Council commenced on a Statutory basis from the 31st December 2012. The membership remains the same as above.
171. Deputy John Lyons asked the Minister for Finance if, under legislation, financial institutions such as banks can waive the requirement for a customer to take out mortgage protection insurance in the event of the customer being turned down by three different insurance companies; the process a financial institution must follow if a consumer requests a waiver to mortgage protection insurance in this instance; and if there is an independent complaints procedure in the case of this waiver being denied. [29242/14]
View answerI am advised by the Central Bank that section 126 of the Consumer Credit Act 1995 (as amended) relates to the requirements on lenders and borrowers in relation to mortgage protection insurance. Section 126(2) of the act sets out the circumstances in which a lender may waive the requirement for a borrower to hold mortgage protection insurance.
Section 126 Provides:
(1) Subject to the provisions of this section, a mortgage lender shall arrange, through an insurer or an insurance intermediary, a life assurance policy providing, in the event of the death of a borrower before a housing loan made by the mortgage lender has been repaid, for payment of a sum equal to the amount of the principal estimated by the mortgage lender to be outstanding in the year in which the death occurs on the basis that payments have been made by the borrower in accordance with the mortgage, such sum to be employed in repayment of the principal.
(2) Subsection (1) shall apply to all housing loans except-
(a) where the house in respect of which the loan is made is, in the mortgage lender's opinion, not intended for use as the principal residence of the borrower or of his dependants,
(b) loans to persons who belong to a class of persons which would not be acceptable to an insurer, or which would only be acceptable to an insurer at a premium significantly higher than that payable by borrowers generally,
(c) loans to persons who are over 50 years of age at the time the loan is approved,
(d) loans to persons who, at the time the loan is made, have otherwise arranged life assurance, providing for payment of a sum, in the event of death, of not less than the sum referred to in subsection (1).
(3) A person who does not belong to a class referred to in paragraph (b) of subsection (2) shall not be required by virtue of this section to undergo a medical examination as a condition of a policy but nothing in this section shall prevent a person belonging to such a class from being required to undergo a medical examination.
(4) A policy under this section may, in the case of a loan made jointly to two or more borrowers, apply to such of the borrowers as may be designated by the mortgage lender, due regard being had to the wishes of such borrowers.
(5) Where the proceeds of a policy under this section exceed the amount due to the mortgage lender on the loan, any such excess shall be payable to the surviving borrower or to the estate of the deceased borrower as the case may be.
It should also be noted that Chapter 10 of the Central Bank's Consumer Protection Code 2012 sets out the procedures and timelines for regulated firms dealing with customer complaints. In the first instance a customer must submit a complaint to a credit institution. Where a complaint is unresolved the consumer may refer the complaint to the Financial Services Ombudsman.
172. Deputy Robert Dowds asked the Minister for Finance the protection that is available to prevent children from undertaking credit card transactions on the Internet; and if he will make a statement on the matter. [29250/14]
View answer173. Deputy Robert Dowds asked the Minister for Finance the special precautions that are taken to prevent children purchasing virtual enhancements for games on the Internet, mobile phones or games consoles. [29251/14]
View answer174. Deputy Robert Dowds asked the Minister for Finance if he will agree to open discussions with banking institutions to see if arrangements could be put in place to prevent children undertaking credit card transactions on the Internet without parental approval. [29252/14]
View answerI propose to take Questions Nos. 172 to 174, inclusive, together.
Neither I nor the Central Bank have the primary role in relation to the matter raised by the Deputy. I would expect that parents have in place arrangements for the use of credit cards and Visa debit cards held in their name. I would also expect that these arrangements are reviewed from time to time, the use of these cards monitored and bills checked.
On the issue more generally, all credit and visa debit cards have terms and conditions attaching them and the cards must be used in accordance with those terms and conditions. These conditions would include:-
- keeping the PIN number secret and keeping the card secure,
- not letting a third party use the card or the PIN. The cardholder is liable for the payment of all transactions carried out by an authorised user regardless of the ability of that authorised user or whether the person is a minor or not as if the transactions had been personally carried out by the cardholder,
- many companies which require payment by credit or visa debit card will require the purchaser to use a password which should be known only to the owner of the card.
The Deputy may wish to draw his concerns to the attention of the Irish Payment Services Organisation Ltd.
175. Deputy Michael Healy-Rae asked the Minister for Finance the reason a person (details supplied) in County Kerry has been requested by the Revenue Commissioners to pay back €162. [29279/14]
View answerI am advised by the Revenue Commissioners that correspondence was received from the taxpayer in January 2014, claiming relief for Medical Expenses in respect of 2013. The taxpayer was contacted to provide additional information necessary to process the claim. The additional information was provided by the taxpayer in February 2014.
As is normal, the processing of the taxpayer's claim involved a review of 2013, which revealed payment of jobseeker's benefit by the Department of Social Protection which had not been previously taken into account. The net effect, taking medical expenses and social protection payments into account, was a net underpayment of €162.41 for the year, the detailed breakdown of which was notified to the taxpayer in March 2014.
As the underpayment is small, it will be recouped by reducing the taxpayer's tax credits for 2015. The taxpayer is not expected to pay the additional tax in one sum.
176. Deputy Éamon Ó Cuív asked the Minister for Finance the number of Bills his Department has published since March 2011; the number of regulatory impact assessments his Department has published since March 2011; and if he will make a statement on the matter. [29293/14]
View answerIn 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, March 2011 to July 2014, a total of twenty five 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 Central Bank and Credit Institutions (Resolution) (No. 2) Bill 2011
4 Finance (No. 3) Bill 2011
5 Central Bank (Supervision and Enforcement) Bill 2011
6 Insurance (Amendment) 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 2013
23 Central Bank Bill 2014
24 National Asset Management Agency (Amendment) Bill 2014
25 Strategic Banking Corporation of Ireland Bill 2014
Regulatory Impact Assessments were completed for the five following Bills, four of which have been published;
1 Central Bank (Supervision and Enforcement) Bill 2011
2 Fiscal Responsibility Bill 2012 in the form of a Screening Regulatory Impact Assessment.
3 Credit Reporting Bill 2012 in the form of the Report of the Inter-Agency Working Group on Credit Histories.
4 Credit Union and Co-operation with Overseas Regulators Bill 2012
5 Strategic Banking Corporation of Ireland Bill 2014
The RIA's in respect of the Central Bank (Supervision and Enforcement) Bill 2011 and the Credit Union and Co-operation with Overseas Regulators Bill 2012 were published before the publication of the Bill. The RIA in respect of the Credit Reporting Bill 2012 was published at the point of publication of the Bill. The RIA in respect of the Strategic Banking Corporation of Ireland Bill 2014 was published on 7th of July 2014, shortly after the publication of the Bill on the 4th of July 2014.
177. Deputy Barry Cowen asked the Minister for Finance if he will provide, in tabular form, on a county basis the total number of households that have sought deferrals on the local property tax; the number that have been successful; the number of appeals; the number of successful appeals; the total value of the deferrals.. [29322/14]
View answerI am informed by the Revenue Commissioners that data on the number of Local Property Tax (LPT) deferrals claimed by households are not available on a county basis. LPT statistics published by the Commissioners on 16 April 2014 on their website at: Local Property Tax Statistics April 2014 (PDF 192KB) show that deferrals were claimed in respect of about 19,100 properties based on the returns processed up to that date. This equates to about 1.2% of properties returned.
The four categories of deferral of LPT available consist of deferral based on: (i) Income Threshold, (ii) Personal Representative of a Deceased Person, (iii) Personal Insolvency and (iv) Significant Financial Loss. The Commissioners have confirmed that while the first three deferral categories are claimed on a self-assessment basis, applications for deferral based on Significant Financial Loss are reviewed by Revenue and a decision is made on whether the application meets the necessary requirements as set out in the "Guidelines for Deferral or Part Deferral of Payment of LPT" which are published on the Revenue website at http://www.revenue.ie/en/tax/lpt/guidelines-deferral-lpt.pdfgrant
In relation to applications for deferral based on Significant Financial Loss, I am advised by the Commissioners that they have received about 2,800 applications to date. Of these applications, LPT has been paid in approximately 300 cases and so deferral is no longer being sought. A further 400 cases are entitled to deferral under one of the other categories for deferral, principally the Income Threshold deferral. Some 900 applications have not been granted as they do not meet the qualifying criteria and the relevant applicants have been notified. The remaining applications are currently being reviewed by Revenue and the Commissioners have already been in correspondence with some applicants seeking additional information. I am also advised that to date no appeals have been received in connection with LPT deferrals.
178. Deputy Niall Collins asked the Minister for Finance if his Department or agencies under its auspices have engaged the services of a debt collection agency in pursuing moneys owed to them; if his Department has guidelines regarding hiring such agencies; and if he will make a statement on the matter. [29330/14]
View answerIn response to the Deputy's question my Department has not engaged the services of a debt collection agency.
I am advised by Revenue that it is charged with the collection and recovery of a wide range of taxes and duties and that it uses certain debt collection agencies to assist it in this regard.
By way of general information, Revenue has a strong focus on making sure that everyone complies with their tax and duty responsibilities by paying the correct amount due on a timely basis and will only deploy debt collection/enforcement powers in circumstances where it is necessary to do so to protect the Exchequer. Such action will only be deployed as a last resort and Revenue will always firstly make every effort to engage positively with the business/taxpayer in an effort to agree mutually acceptable solutions subject to the financial viability of the business/taxpayer being confirmed. Revenue's commitment in this regard is clearly obvious given that it is currently providing phased payment concessions to almost 16,000 taxpayers/businesses covering approximately €123m of debt in preference to using debt collection/enforcement powers.
Revenue has confirmed to me that it uses six 'external' solicitor firms to assist it in debt recovery through the Courts. The six firms who are selected through a competitive tendering process operate on the basis of six year contracts. The 'external' solicitors dealt with 5,335 Revenue referrals in 2013 and collected €38.3m of outstanding tax debt on behalf of the Exchequer.
Revenue has also confirmed to me that it uses the services of 16 Sheriffs, in addition to the 'external' solicitors to assist in its debt recovery operations. The Sheriffs are not appointed by Revenue and are in fact officers of the Court, holding office under Section 12 of the Court Officers Act, 1945. Their debt collection activities are generally covered by the Enforcement of Court Orders Act, 1926, (as amended) and the execution of Revenue referrals (warrants) is specifically provided for in Section 960L of the Taxes Consolidated Act 1997, as amended.
The Sheriff is Revenue's preferred enforcement option because it can be quickly activated in comparison to the Courts process and because it is cost effective for the Exchequer, in that all fees/costs are levied on the defaulting taxpayer. The Sheriffs dealt with 28,795 Revenue referrals in 2013 and collected €150.3m of outstanding tax debt on behalf of the Exchequer.
All Revenue debt collection caseworkers operate to very strict guidelines in deploying debt collection/enforcement powers against defaulting taxpayers and the activities of both the Solicitors and Sheriffs are monitored at individual case level to ensure proper procedures are followed in every instance.
Finally, I am happy that Revenue deploys its debt collection/enforcement agents in a very careful and considered way and I commend it for the manner in which it correctly balances the use of such powers between protecting the Exchequer, maintaining a 'level playing field' for the vast majority of taxpayers and working pro-actively with businesses/taxpayers that are willing to engage.
