Written Answers Nos. 30-55
30. Deputy Sandra McLellan asked the Minister for Foreign Affairs and Trade if his attention has been drawn to the death of a person (details supplied) in Botswana between 12 and 13 December 2006; if his Department will intervene in view of two interim reports by Jennifer Wild; and if he will make a statement on the matter. [30444/14]
View answerI am aware of the circumstances of this tragic case and I am informed that the report on the re-examination undertaken by the local authorities into this matter has been forwarded to the family in question. As previously advised by my Department, if the family are dissatisfied with the outcome of that re-examination they may wish to engage the services of a lawyer in both jurisdictions to advise on the options now open to the family to pursue the case further.
31. Deputy Brendan Smith asked the Minister for Foreign Affairs and Trade his views on the cancellation of the North-South Ministerial Council meeting due to be held on 4 July 2014; and if he will make a statement on the matter. [30562/14]
View answer32. Deputy Brendan Smith asked the Minister for Foreign Affairs and Trade the items that were due to be discussed at the North-South Ministerial Council Meeting due to be held on 4 July 2014; and if he will make a statement on the matter. [30564/14]
View answer33. Deputy Brendan Smith asked the Minister for Foreign Affairs and Trade when it is proposed to hold the next meeting of the North-South Ministerial Council; and if he will make a statement on the matter. [30565/14]
View answerI propose to take Questions Nos. 31 to 33, inclusive, together.
The postponement of the North South Ministerial Council meeting in plenary format, which was scheduled to take place in Dublin Castle on 4 July 2014, was disappointing. A date for the rescheduled meeting has not yet been set, but efforts are underway to ensure it is rescheduled at the earliest opportunity.
Had the meeting on 4 July taken place, it is likely that discussions would have included financial and economic matters, the shared interest North and South in EU Matters, the North West Gateway Initiative, the Narrow Water Bridge and ongoing opportunities for further all-island cooperation, with the focus on those areas that promote economic recovery, job creation, the best use of tax-payers’ funds and the most effective delivery of public services.
The North South Ministerial Council is dealing with important issues, such as job creation and economic development, which are of benefit to people across this island. Advancing its work remains an important Government objective. To date in 2014, there have been 13 Ministerial meetings across the various sectors for co-operation including one in Institutional format. It is expected that further meetings – in sectoral, institutional and plenary formats - will take place in the autumn.
34. Deputy Brendan Smith asked the Minister for Foreign Affairs and Trade the recent contacts he has had with the Secretary of State for Northern Ireland and with party leaders in Northern Ireland in relation to the urgent need to progress the Haass talks to a successful conclusion; and if he will make a statement on the matter. [30566/14]
View answerI was disappointed to learn last week of the unionist parties’ withdrawal from the party leaders’ talks in Belfast following a decision of the Parades Commission. I would hope that this is only a temporary setback and that all the parties will return to the talks as early as possible. Dialogue is the only way to resolve contentious matters. Complex and sensitive issues - such as parades, flags and dealing with the legacy of the past - urgently require a comprehensive and structured framework.
The Irish Government believes that contentious parades are best resolved through meaningful and sustained dialogue at local level within a statutory framework. Without such dialogue and local agreement it must fall to the Parades Commission, which is the lawful authority in these matters, to make a determination on disputed parades. The Government fully supports the Parades Commission and the PSNI as they do a difficult job in demanding circumstances. I was heartened to hear political leaders across Northern Ireland also call for the Parades Commission’s decisions to be respected.
I spoke on Thursday 3 July with the Secretary of State for Northern Ireland, Theresa Villiers MP, and we agreed it was important that the talks related to the above legacy issues resume as soon as possible. The Taoiseach also spoke with Prime Minister Cameron on Sunday 6 July. Both reiterated their support for the Northern Ireland institutions, underlined the importance of dialogue and agreed on the need for calm during the marching season. The Taoiseach also met SDLP and Sinn Féin delegations on Monday 7 July and spoke by phone to the leader of the Alliance party, David Ford.
This is a sensitive time and the autumn will be a crucial period for putting the talks process back on track and fully implementing the Good Friday Agreement.
35. Deputy Catherine Murphy asked the Minister for Foreign Affairs and Trade if he will provide a list of all persons appointed by him to a State board in 2014 to date in tabular form; the name of the person and board in question; and if he will make a statement on the matter. [30593/14]
View answerThere are no State Boards under the aegis of my Department.
36. Deputy Catherine Murphy asked the Minister for Foreign Affairs and Trade if he will list and itemise the title and reference of every statutory instrument signed by him from 1 May 2014 to date in tabular form; and if he will make a statement on the matter. [30652/14]
View answerNo Statutory Instruments have been signed by me from 1 May 2014 to date.
37. Deputy Kevin Humphreys asked the Minister for Finance if there are any penalties for providing incorrect information in relation to the property price register (details supplied); if he will consider implementing some; and if he will make a statement on the matter. [30431/14]
View answerThe property price register is produced by the Property Services Regulatory Authority in accordance with the Property Services (Regulation) Act 2011 which is a matter for the Minister for Justice and Equality.
I am advised by the Revenue Commissioners that a person who acquires a property is required, for stamp duty purposes, to file a stamp duty return on a self assessment basis with the Revenue Commissioners. The necessary information provided in relation to a property for stamp duty purposes should correspond to that contained in the Deed of Transfer/Conveyance.
There is provision in the Stamp Duties Consolidation Act 1999 for the exchange of information between the Revenue Commissioners and the Property Services Regulatory Authority (PSRA) where requested by either party. Revenue can provide such information in relation to a property as is contained in Revenue's e-stamping system - as provided by or on behalf of a purchaser on the stamp duty return.
A person who files an incorrect stamp duty return, which results in an underpayment of stamp duty, is subject to interest and penalties. Where, as part of Revenue's compliance programme, an underpayment of stamp duty is established, a penalty based on the amount of the stamp duty underpaid is imposed by Revenue. Interest is also chargeable in relation to any unpaid duty. While there is no penalty provision in the Stamp Duties Consolidation Act 1999 for inaccuracies in a stamp duty return that does not affect stamp duty liability, Revenue is conscious of the need to ensure, in as far as possible, that information supplied on stamp duty returns is accurate.
The role of solicitors in ensuring the accuracy of information included in stamp duty returns is a significant factor in this regard. Revenue engages with solicitors who file inaccurate information on returns to ensure correction and with a view to improving future accuracy. To date the level of inaccuracy identified, whether through complaints made to Revenue by property owners (directly or through the PRSA) or through their own compliance checks, has not been at a level that would indicate a significant level of inaccuracy, with some 250 complaints received in respect of some 55,000 stamp duty returns filed (both residential and non-residential) in 2013. However, if the transparency brought about by publication of the Property Price Register highlights a significant level of inaccuracy, I will consider any proposals, including the imposition of penalties, that will improve the accuracy of data appearing on the Property Price Register.
If an inaccuracy in a stamp duty return is also reflected in a Deed of Transfer/Conveyance, such inaccuracy could of course have implications in relation to the title of the property.
38. Deputy Peadar Tóibín asked the Minister for Finance the margins of error with regard to the Ipsos MRBI annual cigarette consumption surveys; and if the same margin applies in each of the past four years. [30429/14]
View answerI am advised by the Revenue Commissioners that the margins of error in the surveys of smokers that Ipsos MRBI carried out, for them and for the National Tobacco Control Office of the Health Services Executive, in the years in question are as set out in the following table.
|
Year |
Margin of Error |
|
2013 |
+/- 2.4% |
|
2012 |
+/- 2.5% |
|
2011 |
+/- 2.6% |
|
2010 |
+/- 2.7% |
39. Deputy Dan Neville asked the Minister for Finance the position regarding a fuel grant scheme to replace the existing scheme whereby disabled persons could claim excise relief on fuel. [30433/14]
View answer41. Deputy David Stanton asked the Minister for Finance the progress that has been made in the development of a new fuel grant scheme for disabled drivers to replace the current excise relief on fuel allowed under the disabled drivers and disabled passengers scheme, which is due to be discontinued on 31 December 2014 as per the ruling by the European Court of Justice in April 2013; when this will come into effect; if there will be a seamless transition between the two schemes; and if he will make a statement on the matter. [30472/14]
View answerI propose to take Questions Nos. 39 and 41 together.
In April 2013 the European Court of Justice ruled that the excise relief on fuel element of the Disabled Drivers and Disabled Passengers Scheme is incompatible with the EU Energy Tax Directive. My Department has informed the European Commission of my intention to remove the excise relief element of the scheme at the end of 2014 and replace it with a fuel grant scheme in 2015. The European Commission and has raised no objections.
Officials from my Department have been engaging with other Departments and the Revenue Commissioners in order to examine all the legislative, financing and payment implications of a new fuel grant scheme. I have instructed my officials to design the new grant scheme in such a way to provide as seamless a transition as possible between the two schemes. When all the details of the new scheme have been worked out and finalised, the members of the Disabled Drivers and Disabled Passengers Scheme will be informed.
40. Deputy Kevin Humphreys asked the Minister for Finance the reason the position of Secretary General of his Department was not advertised to external applicants; if this is the standard practice; and if he will make a statement on the matter. [30438/14]
View answerOn 8th July 2014, Derek Moran was appointed by the Government as Secretary-General of the Department of Finance effective from 15th July 2014. Mr. Moran is currently serving in the Department as the Assistant Secretary for the Fiscal and Taxation Division.
The appointment of the Secretary-General of the Department of Finance is a Government appointment. To facilitate this appointment by Government, expressions of interest were sought from all suitable officers within the Civil Service. These expressions of interest involved the submission of a Curriculum Vitae and a statement of the official's suitability for the post. On completion of the expressions of interest process I, as Minister for Finance, met with each of the suitable officers that expressed an interest in the position to discuss their application.
The process for filling the post reflected the importance and urgency of filling the position in advance of the forthcoming Budget, which requires significant preparatory work. The process used was the same process by which the Secretary-General post in the Department of Foreign Affairs and Trade was recently filled.
42. Deputy Pearse Doherty asked the Minister for Finance if the State charges interest or a fee for late payment of Government stamp duty by credit card companies; and if he will make a statement on the matter. [30475/14]
View answer43. Deputy Pearse Doherty asked the Minister for Finance if the State receives any revenue from late payment fees or interest charged on Government stamp duty on credit cards; and, if so, the amount of revenue collected. [30476/14]
View answerI propose to take Questions Nos. 42 and 43 together.
I am informed by the Revenue Commissioners that Sections 124 and 124A of the Stamp Duties Consolidation Act 1999 sets out the timetable for return of information and payments relating to stamp duty by credit card promoters. For payments made after the due date, interest of .0219 per cent per day together with a penalty of €380 per day is payable from the due date until the day the duty is paid.
Revenue has examined records for the years of accounts 2008 to 2013 inclusive. An amount of €471,073 in interest and penalties has been collected arising from the late payment of stamp duty on credit cards by credit card promoters.
44. Deputy Jonathan O'Brien asked the Minister for Finance if, when a person pays his or her local property tax by instalment through An Post, the €1 charge per transaction is retained by An Post or is passed on to the Revenue Commissioners. [30486/14]
View answerI am advised by Revenue that An Post is an approved payment service provider authorised to accept Local Property Tax (LPT) and arrears of Household Charge (HHC) payments. Payment of LPT/HHC can be made through An Post in a single transaction or by phased payments on a weekly or monthly basis. Revenue has also advised me that while it requires all approved LPT/HHC service providers to satisfy certain terms and conditions, it has no role to play in the setting or charging of transaction fees, nor does it benefit in any way from the imposition of such charges.
Revenue has confirmed to me that the €1 per transaction fee to which the Deputy refers is retained by An Post.
45. Deputy Finian McGrath asked the Minister for Finance the position regarding life insurance in respect of persons (details supplied); and if he will make a statement on the matter. [30494/14]
View answerAt the outset it should be noted that I, in my role as Minister for Finance, have no power to intervene in individual insurance cases. The responsibility for day to day regulatory issues is a matter for the Central Bank of Ireland which is statutorily independent in the exercise of these functions.
I have made inquiries with the Central Bank on the matter. While you do not specify what type of life insurance product was taken out, it would appear to be a "Whole of Life" policy which pays a specified amount on death. "Whole of Life" policies cover the policyholder for their entire lifetime, or for as long as the policyholders wish to continue to pay premiums. The Deputy has not stated the reason why the couple in question was 'forced' to cash in the insurance policy and the reason may have been that they decided that the increased premiums were too expensive. The Central Bank has advised that premiums for such policies are not fixed and can increase over the duration of the policy. These are distinguished from "Term Life" insurance policies which pay a specified amount on death during a fixed period of time such as 10 or 20 years and have a fixed premium unless index linked.
Consumer issues are covered by the Central Bank's Consumer Protection Code which, amongst other things, sets out a series of general principles about how financial service firms (including all insurance companies) should interact with their customers. The Code, however, does not prohibit or restrict an insurance company from increasing its annual premium rates, as this is a commercial decision for the company in question and is generally determined by such issues as higher claims volumes, and the nature of the product.
Policyholders who have a complaint about an insurance company, may refer the matter to the Financial Services Ombudsman for adjudication http://www.financialombudsman.ie/.
46. Deputy Colm Keaveney asked the Minister for Finance the VAT rate imposed on soya juice, also referred to as soya milk; if there is any proposal to apply the higher VAT rate to same; and if he will make a statement on the matter. [30508/14]
View answerThe zero rate of VAT applies to the supply of soya milk and I have no plans to change this VAT treatment.
47. Deputy Terence Flanagan asked the Minister for Finance the position regarding economic growth (details supplied). [30515/14]
View answerThe European statistical agency, Eurostat, has agreed recommendations on the estimation and recording of illegal economic activities in recent years and now requires Member States to include estimates for illegal economic activities in the National Accounts by September 2014.
Section 13 of the 1993 Statistics Act provides that the Director General of the Central Statistics Office (CSO) has sole responsibility for, and is independent in, the exercise of the functions of deciding the statistical methodology and professional statistical standards used by the Office, as well as the content of statistical releases and publications issued by the Office. Of course there are considerable challenges facing the CSO in accurately measuring illicit activities. I am informed by the CSO that statisticians use any available data that can produce a repeatable estimate for these activities over time. The illegal nature of these activities makes it particularly difficult to estimate their level and value. Consequently, the estimation methods used can only be expected to deliver approximations of the actual levels and value of activity. Data are obtained from a range of sources, including the Gardaí and organisations involved in the welfare of prostitutes or drug addicts. International research in these matters is also reviewed by the CSO.
48. Deputy John Browne asked the Minister for Finance if, where graduate entry medicine students have to pay the cost of fees and therefore take out student loans, these loan repayments are tax deductible; and if he will make a statement on the matter. [30519/14]
View answerI assume the Deputy is referring to the graduate entry programme which provides undergraduate medical education of four years duration and has been developed to produce medical graduates with the ability to successfully undertake an internship and thereafter to gain full registration with the Medical Council. The programme is supported by a combination of student fees, State funding and other income. While in this case the fees could be considered high, in the majority of cases where third level tuition fees are payable they are at much lower levels. In addition, those participating in the programme must already have acquired an undergraduate degree, the fees for which would have been covered by the State in the vast majority of cases.
I would point out that tax relief at the standard rate of 20% is available in respect of qualifying fees paid by an individual for a third level education course, including a postgraduate course. Qualifying fees mean tuition fees in respect of an approved course at an approved college and includes what is referred to as the "student contribution". No other fees e.g. administration fees, examination fees, capitation fees, qualify for tax relief. Tuition fees that are, or will be, met directly or indirectly by grant, scholarship, employer contribution or other means are deducted in arriving at the net qualifying fees. A claim for relief may be made in respect of a number of students.
In making a claim for relief for the tax year 2014, the maximum amount of fees that can qualify for the relief is €7,000 per student, but an amount set out in the legislation must be disregarded from each claim (whether in respect of one or more students). Where a claim for relief includes fees paid on behalf of at least one full-time student, the disregard is €2,750. Where a claim for relief includes fees solely paid on behalf of a part-time student or part-time students, the amount disregarded is €1,375. Thus, for example, an individual undertaking a graduate entry medical course on a full-time basis, where tuition fees of €15,000 per student apply, would attract relief of €850 made up as follows:
|
- |
Fees |
|
Tuition fees |
€15,000 |
|
Capped at |
€7,000 |
|
Less |
€2,750 |
|
- |
€4,250 @ 20% = €850. |
49. Deputy Clare Daly asked the Minister for Finance if he will recognise that persons in receipt of the single parent tax credit can have more than one child and these children may not have both the same parents, and in view of the situation whereby there is only one credit, that an arrangement must be put in place where it can be shared; and the action he will take regarding same. [30539/14]
View answerI assume the Deputy refers to cases where a primary carer of children wishes to relinquish the credit to a non-primary carer in circumstances where there is potentially more than one non-primary carer as a result of the relevant children having different parents. The relevant legislation does recognise that where there is more than one child within the primary carer's family unit and there may be a different parent of each of the children, in such circumstances the credit may be granted to a secondary claimant but only in circumstances where the primary claimant relinquishes their claim to the credit.
I would remind the Deputy that the purpose of the Single Person Child Carer Credit is to incentivise primary carers to remain in or return to the labour market. As a concession, going beyond that which was recommended by the Commission on Taxation, the Government has allowed the primary carer to relinquish the credit such that it can taken up by a secondary carer in certain circumstances.
50. Deputy Clare Daly asked the Minister for Finance the number of property tax exemptions approved for home owners affected by pyrite; the number of applications made; and his views on simplifying the procedure for staff and home owners. [30540/14]
View answerI am informed by the Revenue Commissioners that claims for an exemption from Local Property Tax (LPT) due to significant pyrite damage are made on a self-assessment basis by property owners and, in common with other aspects of LPT, these claims are accepted by Revenue at face value. To date the Commissioners have received about 1,200 claims under the pyrite exemption category.
As I previously advised the House in my reply to Question number 43 on 19 June 2014, as required by Regulations issued by the Department of Environment, Community & Local Government, to be eligible for the pyrite exemption, a liable person must obtain a certificate from a competent person, such as an engineer or a geologist, confirming the presence of significant pyritic damage. The exemption should not be claimed until the relevant certificate has been issued in respect of the residential property concerned.
The Commissioners have confirmed that claims for exemption may be reviewed and where necessary the Commissioners will seek a copy of the certificate to verify the validity of the claim. The Commissioners have informed me that they have begun their review process and have requested a copy of the certificate confirming the presence of significant pyritic damage from a number of property owners in support of their pyrite exemption claim.
51. Deputy Catherine Murphy asked the Minister for Finance if he will provide a breakdown of total revenue raised through the universal social charge in each year since its introduction; if he will provide a breakdown of revenue raised through the income levy and the former health levy in each year of their operation going back to 2002; if it will be policy eventually to alter or merge the USC with other forms of taxation; and if he will make a statement on the matter. [30583/14]
View answerThe information on receipts for Universal Social Charge (USC) and Income Levy requested by the Deputy is available in Revenue's Annual Reports for the relevant years. These are published on the Commissioners website at http://www.revenue.ie/en/about/publications/annual-reports.html. The figures are reproduced in the following tables.
|
- |
2011 €m |
2012 €m |
2013 €m |
|
Universal Social Charge |
3,114 |
3,790 |
3,930 |
|
- |
2009 €m |
2010 €m |
2011 €m |
|
Income Levy |
1,138 |
1,446 |
184 |
The Health Levy, along with PRSI, was collected by the Revenue Commissioners and remitted to the Department of Social Protection in aggregate. That Department has provided the figures below in relation to Health Levy.
|
- |
2002 €m |
2003 €m |
2004 €m |
2005 €m |
2006 €m |
2007 €m |
2008 €m |
2009 €m |
2010 €m |
|
Health Levy |
751 |
856 |
951 |
1,117 |
1,188 |
1,298 |
1,327 |
1,756 |
2,018 |
52. Deputy Róisín Shortall asked the Minister for Finance the number and percentage of taxpayers paying the higher rate of tax on more than 50% of their earnings; and if he will make a statement on the matter. [30584/14]
View answer54. Deputy Róisín Shortall asked the Minister for Finance the number and percentage of taxpayers paying income tax at the lower rate. [30600/14]
View answer55. Deputy Róisín Shortall asked the Minister for Finance the number and percentage of taxpayers paying income tax at the higher rate. [30601/14]
View answerI propose to take Questions Nos. 52, 54 and 55 together.
I am advised by the Revenue Commissioners that a breakdown of numbers and percentages of taxpayers paying the higher rate of Income Tax on more than 50% of their earnings is not available. Tax reliefs claimed on a case by case basis determine the income level at which the 41% tax rate applies for a taxpayer and precludes the calculation of an aggregate income distribution in the manner the Deputy has sought.
In relation to the numbers and percentages of those taxpayers that are subject to income tax at the standard and marginal rates, I have been advised by the Revenue Commissioners that the information requested is as follows in respect of the Income Tax year 2014.
|
Exempt (standard rate liability fully covered by credits or age exemption limits) |
Standard rate liability (including those whose liability at the higher rate is fully offset by credits) |
Higher rate liability (not fully offset by credits) |
All cases |
|
856,000 (39%) |
941,800 (43%) |
392,500 (18%) |
2,190,300 |
(Numbers are rounded to the nearest hundred)
These figures are estimates from the Revenue tax forecasting model using latest actual data for the year 2011, adjusted as necessary for income, self-employment and employment trends in the interim. They are provisional and may be revised. Married persons or civil partners who have elected or have been deemed to have elected for joint assessment are counted as one tax unit.
53. Deputy Catherine Murphy asked the Minister for Finance if he will provide a list of all persons appointed by him to a State board in 2014 to date in tabular form; the name of the person and board in question; and if he will make a statement on the matter. [30592/14]
View answerIn response to the Deputy's question the following table contains the information requested.
|
Name of Body |
Name of person appointed/re-appointed * |
Date appointed /re-appointed* |
|
National Asset Management Agency |
Ms Mari Hurley |
08 April 2014 |
|
National Pensions Reserve Fund Commission |
Ms Frances Ruane |
1 July 2014 |
|
National Treasury Management Agency Advisory Committee |
Mr Donald Roth * |
01 January 2014* |
|
Central Bank Commission |
Ms Patricia Byron |
01 January 2014 |
