Written Answers Nos. 69-84
69. Deputy Kevin Humphreys asked the Minister for Finance the Central Statistics Office revision to Irish GDP growth figures for 2013 and the nominal increase in total GDP for 2013 and the half yearly Exchequer return the projected outturn on the deficit to GDP for 2014; the figures required to meet a deficit target of 3% of GDP in 2015; and if he will make a statement on the matter. [30218/14]
View answerAnnual National Income and Expenditure results for 2013 published by the CSO on July 3rd, included substantial backward revisions to the level of nominal GDP. Of the €10.7 billion upward revision to the 2013 outturn, some €7.2bn is owing to the reclassification of R&D as investment as part of technical changes being implemented across all EU Member States under the transition to the new statistical standard (ESA 2010). A further €3.5 billion related to the combined impact of the inclusion of certain illicit activities, as well as other minor ESA 2010 changes and more routine revisions caused by the inclusion of more comprehensive and up-to-date data.
Fiscal targets are expressed as a proportion of nominal GDP and the upward revision to the level of GDP has a favourable impact on our deficit ratio. My Department estimated a deficit of 4.8 per cent of GDP for this year in the Stability Programme last April on the basis of GDP estimates available at the time. If everything else was to remain unchanged, the impact from the higher level of GDP would mean the deficit would be closer to 4.5 per cent of GDP.
It is important to note that published GDP revisions equate to a change in measurement of economic output and do not result in a material increase in the revenue raising capacity of the economy. Furthermore, the proportional benefit of these technical changes to the deficit ratio in future years is likely to be smaller, as the deficit level itself continues to contract.
Turning to the Exchequer returns for the first half of 2014, there was a solid performance in terms of both tax and expenditure. In line with the improvement in the domestic economy, the reduction in the live register and the increase in employment levels, tax revenues are growing and expenditure on public services is within Budget. However, given the number of moving parts and only six months of revenue and expenditure data to hand, it is too early to speculate on what the adjustment package necessary to deliver on our EDP obligations will be.
70. Deputy Kevin Humphreys asked the Minister for Finance if he will consider extending the home renovation tax incentive to the private rented sector for landlords who commit to accepting rent supplement or housing assistance payment tenants for a period of time; the tax incentive being only available if tenants are retained for a specific period of time; if he will discuss this matter with the Departments of Social Protection and the Environment, Community and Local Government, respectively; and if he will make a statement on the matter. [30219/14]
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 HRI 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 and housing assistance payments are a matter for the Minister for the Environment, Community and Local Government. Therefore, any suggestions in relation to rent supplement and housing assistance payments should be directed to the relevant Ministers in the first instance. However, I have no plans to extend the HRI to landlords who accept these payments.
71. Deputy Joe Higgins asked the Minister for Finance if he will report on the present situation of the sale of the Irish Bank Resolution Corporation mortgage loan book; if he will stop the sale of any further performing mortgage loans; and the restrictions he will place on any new owners of these mortgage loans. [30220/14]
View answerI am advised by the Special Liquidators that they are in the process of devising and implementing a further sales process in respect of the unsold residential mortgage assets. The Special Liquidators are legally obliged to oversee the liquidation of IBRC for the benefit of all creditors of the bank including the State. As such I am not in a position to interfere in the sales process undertaken by the Special Liquidators as to do so could erode value for the creditors of IBRC including the State and the Irish taxpayer and it could leave me open to legal challenges from other creditors. I have been further advised that the Special Liquidators will be writing in the coming weeks to borrowers with unsold loans to inform them of the further sales process in respect of their loans.
In the sales process recently completed, the Special Liquidators sought and received the agreement of bidders and the ultimate purchasers of IBRC mortgage loans to voluntarily comply with the terms of the CCMA. It would be the intention of the Special Liquidators to seek similar commitments from bidders for mortgage loans in respect of any further loan portfolio sales process.
In addition the Department of Finance is currently preparing the Sale of Loan Books to Unregulated Third Parties Bill. This will address concerns surrounding the continued applicability of the Code of Conduct on Mortgage Arrears after the sale of loan books to unregulated entities. Detailed engagement with the Attorney General's office and the Central Bank on draft legislation has now commenced. The Bill is listed for publication in 2015 however, it is intended that the legislation will be commenced as soon as possible.
72. Deputy Thomas P. Broughan asked the Minister for Finance his views on reforming the local property tax in a manner such that the cost of mortgage repayments and the cost of outstanding mortgages would be considered as part of the determination of a homeowner’s property tax liability. [30253/14]
View answerThe Finance (Local Property Tax) Act 2012 (as amended) sets out how the tax is to be administered and how a residential property is to be valued for Local Property Tax (LPT) purposes. LPT is a self-assessed tax and it is a matter for the property owner to calculate the tax due based on his or her assessment of the chargeable value of the property. The chargeable value is defined in the 2012 Act and means the price that the unencumbered fee simple of a residential property might be expected to fetch on a sale on the open market were that property to be sold on the valuation date of 1 May 2013 (and subsequent valuation dates), in a manner that would secure the best possible price for the property. I am further advised that the cost of mortgage repayments or the cost of outstanding mortgages, have no bearing on the amount of LPT due as the market value of the property is the sole determinant of the LPT liability for that property.
The Deputy will be aware that the LPT legislation also provides for a system of deferral arrangements which include an option for full or partial [50%] deferral of the LPT liability subject to certain income thresholds and provided that the claimant is an owner-occupier of the property. Where the property was purchased with a mortgage, these income thresholds are increased by 80% of the gross mortgage interest payments. Details of all deferral options are available on the Revenue website at http://www.revenue.ie/en/tax/lpt/deferring-payment.html. I am satisfied that the deferral arrangements outlined by me above are the most appropriate way to recognise the effect of mortgage encumbrances in the LPT legislation. As the Deputy is aware, the rate of LPT was set at 0.18% for properties valued below €1m, and 0.25% in respect of that part of a property value that exceeds €1m, with very limited provision for exemptions. Reforming the Local Property Tax in the manner referred to by the Deputy could have a significant negative impact on the yield in the absence of an increase in the rates of this or other taxes.
74. Deputy Gerry Adams asked the Minister for Finance that in acknowledging that the imposition of professional services withholding tax to non-EU agents could be construed as unfair as it puts an administrative burden on non-EU agents, it delays the return of capital which is rightfully theirs, it delays the use of capital cost of lost opportunities, if the PSWT is not collected at source it does not confer an economic advantage to the agent; in this context the PSWT is only collected at source for optics, and that the PSWT is seen as an obstacle to doing business, if he will consider in the next budget ceasing the practice of PSWT being collected in this context; and if he will make a statement on the matter. [30298/14]
View answerWhere a professional service is provided to accountable persons, which in the main include State and Semi-State bodies, these persons are required to deduct from the payments made appropriate tax which is a sum representing income tax at the standard rate in force at the time of payment. This tax is known as Professional Services Withholding Tax (PSWT).
I note the Deputy wishes to exempt non-EU persons from the operation of this tax. However, if an exemption were to apply to non-residents, whether based in other EU States or outside the EU, domestic companies providing similar professional services would be placed at a competitive disadvantage in tendering for contracts with State bodies. In addition, in some instances a non-resident person provides the professional service from a fixed place of business within the State and the income therefore would be subject to tax this State. The operation of PSWT assists in the collection of tax in such circumstances. Furthermore if exemption were to be provided to non-EU persons it would permit persons who are resident in jurisdictions which do not have a double taxation treaty with this State to avoid taxation on Irish source income and I do not consider that to be appropriate.
The Deputy will be aware that it is the standard practice for the Minister for Finance to review all taxation policy in the run up to the annual Budget. It is also a longstanding practice of the Minister for Finance not to comment, in advance of the Budget, on any tax matters that could be the subject of Budget decisions. However, it would not seem to me that there is a compelling argument for the change the Deputy suggests.
75. Deputy Finian McGrath asked the Minister for Finance the position regarding VAT and excise duty for all businesses (details supplied); and if he will make a statement on the matter. [30306/14]
View answerThe introduction and retention of the reduced VAT rate of 9% on tourism related activity, including restaurant services and hotel accommodation was a significant policy measure undertaken by the Government to create and retain jobs in the tourism sector. Tourism is a key sector in the Irish Economy and the VAT reduction measure was aimed at reducing costs during a very challenging time for the sector. The objective was to boost tourism and create additional jobs and the measure has proven successful in this regard. While initially legislated to expire at the end of 2013, the 9% VAT rate was retained in Budget 2014 so that the gains made in terms of employment and activity in the sector were reinforced. This decision was undertaken at a cost of €350 million a year to the Exchequer. The application of the 9% VAT rate to tourism activity means that Ireland has among the lowest VAT rates in the EU on these services.
In Budget 2014 excise duty was increased on all alcohol products which resulted in an increase of 10 cent on a pint of beer or cider and a standard measure of spirits (inclusive of VAT) and 50 cent on a 75cl bottle of wine (inclusive of VAT). These increases are expected to raise €145 million in a full year. Budget 2013 also saw increases in excise on alcohol products. However, these increases should be viewed against a historical background of significant excise reductions on all alcohol products in Budget 2010 and very little change to excise duty on alcohol products for the previous ten years. It should be noted that the excise duty on Beer, Cider and Spirits, as a % of the average On-Trade retail price, are still lower now than they were in 2003.
I am aware of the contribution made by the On-Trade sector to the economy in the form of revenue in the current challenging environment. You will appreciate, however, that decisions were made in relation to excise rates in the context of the entire Budget. This Government has prioritised low taxation on income earned by employees, in preference to other areas. It is also important to look at the increase in excise on alcohol in Budget 2014 in the context of the retention of the 9% VAT rate for the hospitality sector, which has given rise to a positive impact for the sector in terms of increased activity and job retention.
As Minister, I have no direct function in the relationship between banks and their customers. I have no role in the day-to-day commercial and operational decisions of the banks. These decisions are taken by the board and management of the institutions. Notwithstanding the fact that the State is a significant shareholder in the banks, I must ensure that the banks are run on a commercial, cost effective and independent basis to ensure the value of the banks as an asset to the State, as per the Memorandum on Economic and Financial Policies agreed with the EU Commission, the ECB and the IMF.
The Credit Review Office helps SME or farm borrowers who have had an application for credit of up to €3 million declined or reduced by either Bank of Ireland or Allied Irish Banks, and who feel that they have a viable business proposition. They also look at cases where borrowers feel that the terms and conditions of their existing loan, or a new loan offer, are unfairly onerous or have been unreasonably changed to their detriment. 55 % of appeals have been found in favour of borrowers. This is a strictly confidential process between the business, the Credit Review Office and the bank. Further details are available at www.creditreview.ie.
In regard to the banks providing SMEs with timely access to finance, the Government announced that over €500 million in additional credit will be made available to Irish SMEs through the establishment of the Strategic Banking Corporation of Ireland (SBCI) and I expect the SBCI to be facilitating lending before the end of this year. In addition, I recently launched an SME online-tool as a portal by which SMEs can establish what element(s) of the €2bn of State supports they may be eligible. The Supporting SMEs online tool can be accessed at https://www.localenterprise.ie/smeonlinetool/businessdetails.aspx.
In relation to the other matters raised in your question, childhood obesity and local authority rates are not a matter for me as Minister for Finance. These issues should be addressed directly to the Minister for Health and the Minister for Environment, Community and Local Government, respectively.
76. Deputy Róisín Shortall asked the Minister for Finance with regard to persons infected with blood borne infections such as hepatitis C if he will outline the regulations governing the granting of mortgage protection waivers by banks. [30339/14]
View answerI, as Minister for Finance, have no statutory role in relation to the issue raised by the Deputy. However, the Central Bank has advised me 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.
77. Deputy Éamon Ó Cuív asked the Minister for Finance the arrangements in place to ensure that insurance claims for personal and property losses against Setanta Insurance, which is in liquidation, are paid in full; and if he will make a statement on the matter. [30342/14]
View answerSetanta is a Maltese incorporated company which was both authorised and prudentially supervised by the Malta Financial Services Authority (MFSA). The Central Bank is in contact with the MFSA in relation to Setanta Insurance Company Limited, the impact on policyholders and the provision for relevant and appropriate information. The current legal and regulatory framework for the provision of insurance in the EEA, and the supervision of that activity, is prescribed by European Union Law in the Life and Non-Life Insurance Directives. The provision of insurance throughout the EEA on a freedom of services basis and a freedom of establishment basis (i.e. a branch) within this framework is predicated upon the absence of internal market frontiers and the mutual recognition of the authorisation of insurance undertakings by Member States.
With regard to the position of Setanta policyholders, my officials have been in discussions with the Central Bank, with the Setanta Liquidator, the Accountant of the High Court and with the insurance industry representative bodies. We are endeavouring to obtain legal certainty on a number of matters relating to unearned premiums and policyholders' claims for compensation and this will be made publicly available in due course. When clarification has been received from the liquidator in the first instance, I will consider what steps, if any, will be appropriate. At this time, I propose to set out the position as it currently stands.
Setanta was formally placed into liquidation by the MFSA on the 30 April 2014 and a liquidator was appointed. Officials from my Department together with officials from the Central Bank met with the Liquidator and his representatives in Ireland on 7 May 2014 and both my Department and the Central Bank are in ongoing contact with him regarding the position of Setanta policyholders. All Setanta policies have now been cancelled by the liquidator in line with the terms of the policies. With regard to Setanta premiums and claims, the position on each policy is for the liquidator to decide in due course. My officials and the Central Bank will remain in close contact with the Liquidator and I have asked that public statements are provided to clarify matters for policyholders and claimants.
The Motor Insurance Bureau of Ireland (MIBI) is a non-profit-making organisation registered in Ireland. All insurance companies underwriting motor insurance in this county must, by law, be members of MIBI and contribute to the funding of claims in proportion to their market share. The principal role of MIBI is to compensate innocent victims of accidents caused by uninsured and unidentified vehicles. This is regulated under the terms of an Agreement between the MIBI and the Minister for Transport, Tourism and Sport. MIBI is in the process of obtaining legal certainty on its role in relation to Setanta policyholders. If, for legal reasons, MIBI is not in a position to accept a claim, third party claims will be eligible to proceed for consideration by the High Court for compensation from the Insurance Compensation Fund (ICF).
The legislation dealing with the ICF provides that claims by bodies corporate or unincoorporated bodies are not covered by the Fund except where there is a liability to or by an individual. Furthermore, all ICF payments are subject to the limit of 65% of the amount due or €825,000, whichever is the lesser. Refund of premiums is not allowable from the ICF.
78. Deputy Joe Higgins asked the Minister for Finance the number of public sector workers that are on temporary contracts or other non-permanent contracts of employment in his Department. [30401/14]
View answerThere are currently six civil service employees who are on temporary contracts or other non-permanent contracts of employment in my Department.
79. Deputy Sean Fleming asked the Minister for Finance if he is concerned by the number of appointments to State boards under his remit that do not go through the Public Appointments Commission; his plans to review the manner in which State boards are appointed to ensure that the most suitably qualified persons fill vacancies that arise; and if he will make a statement on the matter. [30803/14]
View answerIn response to the Deputy's question all appointments made to boards of bodies under the aegis of my Department are made on the basis of qualifications and suitability to carry out the tasks required as a sitting board member. Details of the number of appointments or re-appointments made to boards under the aegis of my Department since March 2011 are contained in following table.
|
Name of Body |
Number of appointments / re-appointments made since March 2011 |
Comment |
|
Board of the National Development Finance Agency |
4 |
3 vacancies which were filled were advertised. Two members were appointed on the basis of Curriculum vitae and two were ex-officio appointments. |
|
National Treasury Management Advisory Committee |
3 |
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 |
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 were 2 re-appointments in the period. |
|
National Asset Management Agency |
5 |
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) |
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 |
As Minister for Finance I announced the establishment of the Irish Fiscal Advisory Council on a non-statutory basis on 7 July 2011. I appointed the Council 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 remain the same as above.
|
|
Financial Services Ombudsman's Council |
7 |
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 |
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 |
One member was re-appointed and a further member was newly appointed as a result of a publically advertised process. |
80. Deputy Mary Lou McDonald asked the Minister for Finance if he will provide in a tabular form the annual salary of all commercial State company chief executive officers under his remit. [30863/14]
View answerIn response to the Deputy's question there are no commercial State companies under the aegis of my Department.
81. Deputy Mary Lou McDonald asked the Minister for Finance if he will provide in a tabular form a list of the annual salaries of the chief executive officers of all non-commercial State sponsored bodies under his remit. [30892/14]
View answerThe information requested by the Deputy is as follows. In 2013 the Chief Executives of the National Treasury Management Agency (NTMA), the National Development Finance Agency (NDFA) and the National Asset Management Agency (NAMA) received the salaries set out in the following table.
|
Name of Body |
Salary |
|
NTMA |
€416,500 |
|
NDFA |
€297,000 |
|
NAMA |
€365,500 |
The remuneration packages of each of the Chief Executives are published in the respective annual reports of each agency. The annual salary of the Chief Executive Officer of the Credit Union Restructuring Board (ReBo) is €85,127. The annual salary of the Financial Services Ombudsman is €154,000.
82. Deputy Mary Lou McDonald asked the Minister for Finance if he will provide in a tabular form a list of all non-commercial State sponsored bodies under his remit. [30921/14]
View answerThe information requested by the Deputy is contained in the following table:
List of non-commercial State sponsored Bodies
|
Name of Body |
|
National Treasury Management Agency |
|
National Pensions Reserve Fund Commission |
|
National Development Finance Agency |
|
National Asset Management Agency |
|
Credit Union Restructuring Board (ReBo) |
|
Financial Services Ombudsman Bureau |
In addition the New Economic and Recovery Authority has been set-up on a non-statutory basis within the NTMA. The State Claims Agency (SCA) carries out its functions through the NTMA.
83. Deputy Marcella Corcoran Kennedy asked the Minister for Education and Skills if he will consider the establishment of a State regulatory and accreditation body for plumbing services; and if he will make a statement on the matter. [29966/14]
View answerWhile plumbing is one of the designated trades encompassed by the statutory apprenticeship system managed by SOLAS, the issue of regulation in the construction or plumbing and heating area is not a matter for my Department. I have no intention to regulate in this area.
84. Deputy John Browne asked the Minister for Education and Skills the action his Department is taking to resolve a major dispute in a primary school (details supplied) in County Wexford; and if he will make a statement on the matter. [29981/14]
View answerThe Deputy will be aware that under the Education Act 1998, legally, all schools are managed by school Boards of Management, on behalf of the school patrons or trustees. Accordingly, whereas I provide funding and policy direction for schools, neither I nor the Department have legal powers to instruct schools to follow a particular course of direction with regards to individual complaint cases, or to investigate individual complaints except where the complaint involves a refused enrolment, expulsion or suspension, in accordance with Section 29 of the 1998 Education Act.
In dealing with parental complaints, my Department's role is to clarify for parents how their grievances and complaints against schools can be progressed. Where a parent feels that the school's board of management has failed to investigate or adequately investigate their complaint, they should contact the Ombudsman for Children. The Office of the Ombudsman for Children may independently investigate complaints about schools recognised with the Department of Education and Skills, provided the parent has firstly and fully followed the school's complaints procedures. The key criterion for any intervention by the Ombudsman for Children is that the action of the school has had a negative effect on a child. The office can be contacted at Ombudsman for Children's Office, Millennium House, 52-56 Great Strand Street, Dublin1, (Ph) 1800 20 20 40 or (01) 8656800, E-mail oco@oco.ie. I understand from my officials that, in the case of the school in question, the patron has, in accordance with the relevant provisions of the Education Act 1998, appointed a single manager to manage the school. Where a single manager is in place he/she assumes the same responsibilities as a Board of Management.
