Wednesday, 17 Sep 2014

Written Answers Nos. 303-333

Tax Yield

Questions (303, 304)

Róisín Shortall

Question:

303. Deputy Róisín Shortall asked the Minister for Finance if he will publish his methodology in calculating the expected yield for capital acquisitions tax for 2014 and 2015. [34379/14]

Róisín Shortall

Question:

304. Deputy Róisín Shortall asked the Minister for Finance the expected yield from capital acquisitions tax for the years 2008 to date in 2014; if he will provide details of the assumptions made by him under each of the following headings, number of deaths, number of transfers to spouses only, total value of the assets of all deceased, total value of assets transferred to spouses, total value of assets transferred to those other than spouses, the number of taxable gifts and their collective value, the total number of taxable inheritances, the numbers of claims for business and agricultural relief and the costs of the exemptions granted such claims, the number of claims for favoured nephew status and the number of claims in respect of the relief on dwelling houses. [34380/14]

Written answers

Minister for Finance

I propose to take Questions Nos. 303 and 304 together.

As the Deputy will appreciate, the forecasting of capital taxes such as Capital Acquisition Tax (CAT) is quite complex. This is due to fact that capital taxes do not have as consistent a relationship with economic growth as other taxes such as income tax and VAT.  Receipts from CAT are dependent on events of a once off nature such as gifts and inheritance.

In general, the forecasting of CAT receipts is heavily based on actual outturns which is then driven by growth in nominal GNP.  This methodology eliminates the need to make forecasts on the number of deaths, number of transfers to spouses, total value of assets transferred and the various other categories set out by Deputy.  However, my Department does liaise very closely with the Revenue Commissioners who are aware of significant developments which will impact on the CAT take.  The data provided by the Revenue Commissioners is then incorporated into the forecast.   

The following table sets out the actual outturn in CAT receipts for the years 2008 to 2013 (inclusive). In addition, the table also sets out the Budget 2014 forecast for CAT receipts for this year.    

CAT receipts 2008 to 2014

€000	2008 Outturn	2009 Outturn	2010 Outturn	2011 Outturn	2012 Outturn	2013 Outturn	*2014 estimated Outturn
CAT	331,600	254,258	237,769	243,507	282,928	278,632	380,000

Question No. 305 answered with Question No. 293.

Tax Relief Costs

Questions (306)

Róisín Shortall

Question:

306. Deputy Róisín Shortall asked the Minister for Finance if he will provide in tabular form, the estimated cost of agricultural relief, business relief, favoured nephew status and dwelling house relief against CAT, together with the number of claims received for each of the years 2010, 2011, 2012 and 2013. [34382/14]

Written answers

Minister for Finance

I am advised by the Revenue Commissioners that the estimated cost of the reliefs outlined above are as shown in the following table in so far as they are available.

Year	2010	2011	2012	2013
Agricultural Relief
Claims allowed	1,654	1,499	1,747	1,594
Estimated Cost of  Agricultural Relief	€59m	€60m	€77m	€73m
Business Relief
Claims allowed	392	504	622	440
Estimated  Cost of  Business Relief	€62m	€70m	€212m	€93m
Favourite Nephew Relief
Claims allowed	107	103	106	92
Estimated Cost of  favourite nephew relief	Not available	Not available	Not available	Not available
Dwelling House Relief
Claims allowed	441	573	504	545
Estimated Cost  of dwelling house exemption	Not available	Not available	Not available	Not available

 

Note: The estimated cost for the agricultural and business reliefs are particularly tentative because of the potential for diluting the cost by the availability of unused exemption from unabsorbed group thresholds.

The cost of favourite nephew relief and dwelling house relief is not shown as the necessary detailed data is not available to provide a basis for estimating these costs.

Tax Yield

Questions (307)

Róisín Shortall

Question:

307. Deputy Róisín Shortall asked the Minister for Finance the number of taxpayers within the high earner restriction in 2012, analysed within income bands of €125,000 to €250,000, €250,001 to €500,000, €500,001 to €750,000, €750,001 to €1,000,000 and more than €1 million; the estimated extra yield arising in the year because of the restrictions; and also the estimated yield because of the restrictions in 2013 and 2014. [34388/14]

Written answers

Minister for Finance

The Revenue Commissioners prepare an annual report on the application of the high income individual's restriction[1].  The following figures on the numbers of individuals who fall within specific bands and the amount of additional tax raised are extracted from those reports:

€	€	2009	2010	2011
Up to	€250,000	31	767	580
€250,001	€500,000	238	509	362
€500,001	€650,000	42	99	80
€650,001	€800,000	38	63	46
€800,001	€1,000,000	28	38	24
In excess of	€1,000,000	75	68	51
Total number of individuals	-	452	1,544	1,143
Additional tax	-	€38,865,420	€80,177,797	€63,598,808

 

With effect from 2010 the income level at which the restriction started to apply was reduced from €250,000 to €125,000.   For that reason there are significantly more individuals in the "up to €250,000" bracket for 2010 and 2011 than for 2009.

Income tax returns for 2012 were filed in October and November 2013 and a report with an analysis of the yield for 2012 will be published shortly.

No estimate has been prepared for the additional yield that may arise in 2013 or 2014.    

[1] The 2011 report is available on:  http://www.finance.gov.ie/what-we-do/tax-policy/publications/reports-research/restriction-reliefs/restriction-reliefs

Third Level Fees

Questions (308)

Clare Daly

Question:

308. Deputy Clare Daly asked the Minister for Finance his plans to introduce a graduate entry medicine loan tax relief scheme, given the huge costs of the course and the intensity of it which excludes the opportunity for part-time work, and the number of junior doctors who are now under severe financial pressure to meet their loan repayments. [34430/14]

Written answers

Minister for Finance

The graduate entry programme 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:

-	€
Tuition fees	€15,000
Capped at	€7,000
Less	€2,750
	€4,250 @ 20% = €850

 

I have no plans to introduce tax relief for loans taken out to pursue the graduate entry medical programme as tax relief is already provided for the tuition fees. In addition, the introduction of such an relief would inevitably lead to calls for all other student loans to be similarly tax relieved. However, as with all tax reliefs, the matter will be considered as part of the forthcoming Budget and Finance Bill.

Tax Code

Questions (309)

Éamon Ó Cuív

Question:

309. Deputy Éamon Ó Cuív asked the Minister for Finance the details of all farmer specific tax breaks available in 2013; the number of farmers who availed of each tax scheme in 2013; the estimated cost of each scheme in 2013; and if he will make a statement on the matter. [34475/14]

Written answers

Minister for Finance

In October 2013 I announced the setting up of a review of the various agri-taxation measures. A public consultation process was undertaken and a number of stakeholder meetings were held. The review is on-going and it is hoped that a report will be made available in mid October.

I am informed by the Revenue Commissioners that the following tables show farmer specific tax reliefs, the numbers availing of each scheme and associated cost. These are shown for 2013 where available.  (Income Tax returns for tax year 2013 are not due to be filed until later this year).

There are a number of reliefs where detailed information is not required to be returned to Revenue and therefore no costing is readily available without a detailed review of case records by the Commissioners. I am informed that the agri-taxation review referred to above uses information from a variety of sources to estimate costs for a wider selection of farmer tax reliefs.

Income Tax

Relief available in 2013	Numbers of farmers who availed in 2013	Estimated Costs of reliefs in 2013
Section 666 Taxes Consolidation Act 1997 (TCA) - 25% General Stock Relief	Not yet available	Not yet available
Section 667B TCA - 100% Stock Relief for Young Trained Farmers	Not yet available	Not yet available
Section 667C TCA - 50% Stock Relief on Income Tax for Registered Farm Partnerships	Not yet available	Not yet available
Section 656 TCA - Relief for stock transfer due to discontinued farming trade	Information not readily available from Revenue records	Information not readily available from Revenue records
Section 664 TCA- Exemption of certain income from leasing of farm land	Not yet available	Not yet available
Section 657 TCA - Income Averaging	Information not readily available from Revenue records	Information not readily available from Revenue records
Section 668 TCA - Compulsory Disposal of Livestock: Income Averaging & Stock Relief	Information not readily available from Revenue records	Information not readily available from Revenue records
Section 658 TCA - Capital Allowances Farm Buildings and Other Works	Not yet available	Not yet available
Section 669B - Capital Allowances Milk Quota Purchase	Information not readily available from Revenue records	Information not readily available from Revenue records
Section 664A TCA - Relief for increase in carbon tax on farm diesel	Information not readily available from Revenue records	Information not readily available from Revenue records

Capital Acquisitions Tax

Relief available in 2013	Numbers of farmers who availed in 2013	Estimated Costs of reliefs in 2013
Section 89 Capital Acquisitions Tax Consolidation Act 2003 - Agricultural Relief for gift or inheritance of agricultural property.	1,590	€70m

 

Capital Gains Tax

Relief available in 2013	Numbers of farmers who availed in 2013	Estimated Costs of reliefs in 2013
Retirement relief	Information not readily available from Revenue records	Information not readily available from Revenue records
Relief on dissolution of farming partnerships	Information not readily available from Revenue records	Information not readily available from Revenue records
Relief for farm restructuring	Information not readily available from Revenue records	Information not readily available from Revenue records

 

Stamp Duty

Relief available in 2013	Numbers of farmers who availed in 2013	Estimated Costs of reliefs in 2013
Transfers to Young Trained Farmers (Section 81AA, Stamp Duties Consolidation Act 1999)	718	€3.8m
Certain family farm transfers (Section 83B, SDCA 1999)	20	€0.1m

 

VAT

Relief available in 2013	Numbers of farmers who availed in 2013	Estimated Costs of reliefs in 2013
VAT rebate on Farm Buildings, Land Drainage and Reclamation for VAT unregistered farmers	21,890	€50m

Home Renovation Incentive Scheme Data

Questions (310)

Éamon Ó Cuív

Question:

310. Deputy Éamon Ó Cuív asked the Minister for Finance the number of persons to date who have availed of the special new tax relief introduced this year for the upgrading of residential properties; the estimated tax foregone by this tax relief to date in 2015 and 2016; the estimated number of extra jobs created by this tax relief to date; and if he will make a statement on the matter. [34524/14]

Written answers

Minister for Finance

The Home Renovation Incentive (HRI) was introduced in Finance Act (No 2) 2013.  The Incentive came into operation on 25 October 2013 and will run until 31 December 2015.  It provides for 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 by tax compliant contractors, on a homeowner's only or main residence.  The tax credit is granted over the two years following the year the work is carried out and paid for.

I am advised by the Revenue Commissioners that the first claims for the tax relief will not be made until January 2015 when the HRI online claim system is available and it is not possible to say at this point how many residential property owners will avail of the relief.

However, I can advise the Deputy that the level of activity is significant with the total numbers recorded on the Home Renovation Incentive system (HRI online) as at 15/09/2014 as follows:

Upgrade	-
Works	10,334
Estimate Value of Works	€171 million
Number of Properties	8,286
Number of Contractors	2,751

 

Over the last 10 weeks, subsequent to the statistics contained in the reply to Question No. 29060/14  on 8 July 2014, activity on HRI online has continued to steadily increase  with on average over 340 works and over €5.5m estimated value of works per week.

These data are not sufficient to enable precise conclusions to be drawn regarding numbers of jobs but I am satisfied that the scheme is an important support for employment and self-employment in the construction sector and the CIF has cited the scheme among a number of factors contributing to an estimated 10,000 extra jobs this year.

Mortgage Interest Relief Eligibility

Questions (311)

Eric J. Byrne

Question:

311. Deputy Eric Byrne asked the Minister for Finance his views on correspondence (details supplied) regarding implications of a write-off of mortgage interest and property owners' ability to move; and if he will make a statement on the matter. [34605/14]

Written answers

Minister for Finance

This question relates to the interest restriction applying to residential lettings, whereby the deductibility of interest in computing taxable rental income from residential property (insofar as it would otherwise be allowable) is limited to 75% of such interest.

Rental income for tax purposes from such property is the gross rental income less allowable expenses incurred in earning that rent, as specified in section 97(2) of the Taxes Consolidation Act 1997. The main deductible expenses are:

- any rent payable by the landlord in the case of a sub-lease;

- the cost to the landlord of any goods provided or services rendered to a tenant;

- the cost of maintenance, repairs, insurance and management of the property;

- the interest paid on borrowed money used to purchase, improve or repair the property (which, in the case of residential property, is restricted to 75% of the interest and is subject to compliance with PRTB registration requirements for all tenancies that existed in relation to the property in the relevant year); and

- payment of local authority rates.

In addition, wear and tear capital allowances are available in respect of the capital expenditure incurred on fixtures and fittings provided by a landlord for the purposes of furnishing rented residential accommodation. These allowances are granted at the rate of 12.5% per annum of the actual cost of the fixtures and fittings over a period of 8 years.

Where the aggregate of deductible expenses in any year exceed the gross rental income, the amount of the deficit is set against rental profits of the same year from other property. Where there are no other rental profits in the same year, the deficit is carried forward as a rental loss for offset against rental profits in future years.

The 75% restriction on interest on borrowed money used to purchase, improve or repair residential property was introduced in the April 2009 supplementary budget as part of an urgent revenue-raising package aimed at stabilising the public finances and I have no plans at this stage to amend it.

Insurance Coverage

Questions (312)

Arthur Spring

Question:

312. Deputy Arthur Spring asked the Minister for Finance if an insurance company licensed here is permitted to include a flood exclusion endorsement in a client's household insurance despite the area in which the client lives not being designated as a flood risk area but in which flooding occurred in the storms of early 2014. [34613/14]

Written answers

Minister for Finance

I am very much aware of the difficulties that the absence of flood insurance cover can cause to householders and businesses. However, neither I, as Minister for Finance, nor the Central Bank of Ireland, have the power to direct insurance companies to provide flood cover to specific individuals.

The provision of new flood cover or the renewal of existing flood cover is a commercial matter for insurance companies, which is based on a proper assessment of the risks they are accepting and the need to make adequate provisioning to meet these risks.  As a matter of course, insurance companies carry out reviews of the risks they are prepared to insure against and sometimes make decisions to discontinue certain types of cover which they consider high risk. Insurance Ireland has indicated that 98% of policyholders have household insurance which includes flood cover.

I am advised that in cases where individuals are experiencing difficulty in obtaining flood insurance and believe that they are being treated unfairly it is open to them to contact the Insurance Ireland which operates a free Insurance Information Service for those who have queries, complaints or difficulties in relation to insurance. Their service can be contacted at [phone] or by email at [e-mail].

The Office of Public Works (OPW) and Insurance Ireland have agreed on a sustainable system of information sharing in relation to completed flood alleviation schemes. The outcome of this arrangement is that the insurance industry will have a much greater level of information and understanding of the extent of the protection provided by completed OPW flood defence works and will therefore be able to reflect this in assessing the provision of flood insurance to householders in areas where works have been completed.

Following the severe weather events at the end 2013/early 2014, and on foot of Government decision to provide up to €19.6m for storm damages to public coastal protection and flood defence infrastructure, the OPW has allocated funding of €18.3m to local authorities for programmes of works to repair damaged public coastal protection and flood defence infrastructure.  The overall response to the severe weather events was co-ordinated by the Department of the Environment, Community and Local Government, and the funding for repair of coastal defences is part of a total of up to €70 million which the Government has allocated for repair and remediation works arising from the storms.

Revenue Commissioners Audits

Questions (313)

Michael McGrath

Question:

313. Deputy Michael McGrath asked the Minister for Finance further to Parliamentary Question No. 38 of 11 June 2014, the position regarding the Revenue Commissioners audits for 2014 in respect of self-employed contractors; and if he will make a statement on the matter. [34630/14]

Written answers

Minister for Finance

I am advised by the Revenue Commissioners that a comprehensive reply on the National Contractors' Project was provided to the Deputy in response to Question No. 38 of 11 June 2014.  The project is continuing and the Revenue Commissioners have provided the following updated figures: 

Since 1 July 2013 to date, audits have been closed in 502 companies, with additional liability in 405 cases, and 50 settlements in respect of connected individuals.  Additional tax of €7,654,492 has been identified, with penalties of €2,186,024 and interest of €2,103,382, giving a total of €11,943,898.

In addition, 251 companies remain under audit.

Banks Recapitalisation

Questions (314)

Michael McGrath

Question:

314. Deputy Michael McGrath asked the Minister for Finance if he has prepared an application to the ESM for retrospective recapitalisation of the banks; the earliest date on which such an application will be considered; and if he will make a statement on the matter. [34631/14]

Written answers

Minister for Finance

The Euro-area Heads of State or Government (HoSG) agreed in June 2012 that "it is imperative to break the vicious circle between banks and sovereigns." and that when a Single Supervisory Mechanism, involving the ECB, is in place and operational, the European Stability Mechanism, the ESM, could recapitalise banks directly.

On 10 June 2014 the euro area Member States reached a preliminary agreement on the operational framework for the ESM's Direct Recapitalisation Instrument (DRI). This includes a specific provision in relation to the retroactive application of the instrument. Therefore, the agreement, that we were active in negotiating, keeps open the possibility to apply to the European Stability Mechanism for a retrospective direct recapitalisation of the Irish banks, should we wish to avail of it.

What is now required  is a decision by mutual agreement of the ESM Board of Governors to create a new ESM instrument in accordance with Article 19 of the ESM treaty and the aim is to have this process completed by November this year, subject to completion of national approval procedures.  This would allow the ESM DRI to come into effect once the Single Supervisory Mechanism is in place and operational which is expected to be in November of this year.

In relation to retrospective recapitalisation, the preliminary agreement states that the potential retroactive application of the instrument should be decided on a case-by-case basis and by mutual agreement. Obviously, it will not be possible to make a formal application to the ESM for retrospective recapitalisation before the Instrument is in place and it would therefore be premature to make any submission in advance of that.

Tax Yield

Questions (315, 316)

Michael McGrath

Question:

315. Deputy Michael McGrath asked the Minister for Finance if he will provide in tabular form the level of revenue generated for the Exchequer from residential stamp duty in each of the past ten years and to date in 2014; the number of individual residential stamp duty cases for each year; and if he will make a statement on the matter. [34632/14]

Michael McGrath

Question:

316. Deputy Michael McGrath asked the Minister for Finance if he will provide in tabular form the level of revenue generated for the Exchequer from commercial stamp duty by year in each of the past ten years and to date in 2014; the number of individual residential stamp duty cases for each year; and if he will make a statement on the matter. [34633/14]

Written answers

Minister for Finance

I propose to take Questions Nos. 315 and 316 together.

The information requested by the Deputy in relation to the yield from Stamp Duty on residential and non-residential property, together with the numbers of transactions, is as set out in the following tables. It is not possible to separately identify commercial property from within the broader non-residential category.

Residential Property

Year	€m	Number of Transactions**
2004	752	43,492
2005	945	44,799
2006	1,311	52,901
2007	1,018	41,079
2008	445	25,371
2009	150	11,766
2010	107	20,888
2011	45	18,333
2012	57	25,177
2013	66	29,741
2014 to end August*	56	22,104

Non Residential Property

Year	€m	Number of Transactions**
2004	709	40,572
2005	1,057	43,674
2006	1,678	45,834
2007	1,363	37,900
2008	600	32,847
2009	179	21,895
2010	92	20,815
2011	90	28,697
2012	49	28,045
2013	87	22,260
2014 to end August*	94	18,115

*Provisional estimate

** Prior to 2010, the number of transactions refers only to transactions where Stamp Duty was paid.

Central Bank of Ireland Supervision

Questions (317)

Michael McGrath

Question:

317. Deputy Michael McGrath asked the Minister for Finance his plans to review the supervision arrangements for Irish investment funds; and if he will make a statement on the matter. [34634/14]

Written answers

Minister for Finance

In replying to the Deputy's question I am assuming that "investment funds" refers to collective investment schemes including undertakings in collective investment in transferable securities (UCITS) and alternative investment funds (AIFs).

The Central Bank of Ireland ("the Central Bank") supervises regulated investment funds and the legislative framework for the supervision of investment funds in Ireland derives primarily from European law. The body of law specifically concerning investment funds includes the UCITS Directives, the Alternative Investment Fund Managers Directive and a number of other primary, secondary and supplementary measures. My Department and the Central Bank engage with the relevant European institutions and supervisory authorities on a continuing basis to ensure that that framework is current, robust and proportionate.

Furthermore, the supervision of investment funds occurs within the broader context of the regulation of financial service providers. The law concerning financial regulation generally has seen significant changes in recent years and, in particular, through changes in Central Bank legislation.

I have brought forward a very wide range of statutory powers under the Central Bank Reform Act 2010, which sets out a far-reaching regime for the Central Bank to set out and enforce standards of fitness and probity across the financial service sector. The Central Bank (Supervision and Enforcement) Act 2013 also sets out a number of new provisions that are relevant. The fitness and probity provisions are reinforced by the whistleblower protections. The Act also provides for the Central Bank to commission, as part of the proper and effective regulation of financial service providers, an independent expert report at the cost of the financial service provider. It strengthens the authorised officer regime, enables the Central Bank to secure assurances from auditors of regulated financial service providers.  It also strengthens the enforcement powers of the Central Bank and provides for a substantial increase in monetary penalties. The Central Bank also has the power to suspend or revoke a regulated entity's authorisation following an inquiry.

Exchequer Revenue

Questions (318)

Pearse Doherty

Question:

318. Deputy Pearse Doherty asked the Minister for Finance further to Parliamentary Question No. 229 of 15 July 2014, the way in which the new corporation tax relief scheme for films will operate; and the financial implications for the Exchequer. [34642/14]

Written answers

Minister for Finance

The revised scheme for Film Relief will operate through a payable Corporation Tax credit to Producer Companies in the amount of 32% of eligible expenditure incurred in the production of a qualifying film or television programme. Eligible expenditure is expenditure incurred on the employment of individuals, in so far as such employment is exercised within the State, and on the acquisition of goods and services provided within the State. Qualifying productions must meet conditions set both by the Revenue Commissioners with regard to the financial structure of the production and by the Minister for Arts, Heritage and the Gaeltacht with respect to the cultural merit of the production and the generation of employment.

The new scheme will replace the current scheme which provides relief to investors in qualifying productions at the income tax rate of 41%. Due to the manner in which the current scheme is operated only an estimated 28% of the qualifying expenditure amount actually accrues to the benefit of the qualifying production. As the full 32% relief under the new scheme is payable directly to the film producer company the new scheme will deliver a greater benefit to the film industry while reducing the cost to the Exchequer.  

Preliminary analysis of film relief during 2013 indicates that the cost to the Exchequer for 2013 of the current scheme will be in the region of €76m. A similar level of qualifying activity under the new scheme would result in a lower annual cost to the Exchequer down from €76m to €59m together with an increase from €52m to €59m in benefit received by the film industry.

Banking Sector

Questions (319)

Stephen Donnelly

Question:

319. Deputy Stephen S. Donnelly asked the Minister for Finance in view of a published report by the Royal Bank of Scotland (details supplied), his views on whether RBS and its subsidiaries have acted appropriately in their treatment of loans and overdrafts provided to businesses here; his views regarding the operation of Ulster Bank and its West Register subsidiary in its management of loans and their taking control of shares and assets of borrowers; and if he will make a statement on the matter. [34663/14]

Written answers

Minister for Finance

I am aware of the report by Clifford Chance LLP, who was engaged by The Royal Bank of Scotland (RBS) to independently review the central allegation made by Dr Lawrence Tomlinson in a report entitled Banks' Lending Practices: Treatment of Businesses in distress (the Tomlinson Report). Clifford Chance was instructed to investigate the central allegation made in the Tomlinson Report that the bank, through its Global Restructuring Group (GRG), was guilty of "systematic and institutional" behaviour in artificially distressing otherwise viable businesses, putting its customers "on a journey towards administration, receivership and liquidation". The review focused on two groups within GRG: the group that deals with SMEs and the group that purchased properties (West Register). The Clifford Chance review covered RBS customers in Britain and Ulster Bank customers in Northern Ireland.  The review found no evidence to support the central allegations but noted that it found it difficult to understand how the bank calculated its fees and said greater transparency was needed.

Following the publication of the Tomlinson Report in November 2013, officials from the Department of Finance met with Ulster Bank officials. With regard to the allegations contained in the Tomlinson Report about West Register, my officials were assured that West Register was involved with a small number of Irish businesses. There is no reference to Ireland in the report. There were media reports in January 2014 which stated that Dr Tomlinson was meeting with business customers of Ulster Bank in Northern Ireland. Dr Tomlinson stated that some of the customers he met with were from the Republic of Ireland. The Financial Conduct Authority (FCA) in the UK is also conducting an independent review of the treatment of business customers by the RBS Group. RBS has stated that it will cooperate fully with the on-going FCA inquiry which is looking at all aspects of how the bank works with distressed businesses and will ensure that the Clifford Chance report is available to the FCA for their investigation. RBS has also commissioned a review for Ulster Bank customers in Ireland into this same allegation.

I would also refer the Deputy to the Central Bank's revised Code of Conduct for Business Lending to SMEs, which came into effect on 1 January 2012. A copy of the Code is available on the Central Bank's website.  I am informed by the Central Bank that if a customer believes that the Code of Conduct has not been applied to his or her case by a regulated entity, a complaint should be made to the Central Bank at [e-mail].

NAMA Debtors

Questions (320)

Stephen Donnelly

Question:

320. Deputy Stephen S. Donnelly asked the Minister for Finance further to Parliamentary Question 185 of 15 July 2014, where he stated that the National Asset Management Agency is currently not aware of any debtors being discharged from bankruptcy in Ireland or the USA, if this remains the case, given the discharge from bankruptcy of persons (details supplied); the way in which these cases were accounted for by NAMA; his views on whether cases where borrowers of the National Asset Management Agency are being declared bankrupt in any jurisdiction are being adequately accounted for; and if he will make a statement on the matter. [34664/14]

Written answers

Minister for Finance

It would not be appropriate for me or for NAMA to comment on the circumstances of any individual debtor or to comment in such a manner as would identify an individual debtor.  One of the debtors identified by the Deputy as being discharged is not a NAMA debtor.  NAMA advises me that it tracks all its debtors which declare bankruptcy. The Deputy will be aware that the discharge of any individual from a bankruptcy process is governed by the provisions of the relevant legislation in the jurisdiction concerned.  Depending on the jurisdiction it may take a period after discharge before a debtor's creditors are notified. I am advised by NAMA that it has procedures in place to monitor the discharge from bankruptcy of its debtors in all of the main jurisdictions.

NAMA Loans Sale

Questions (321)

Stephen Donnelly

Question:

321. Deputy Stephen S. Donnelly asked the Minister for Finance further to Parliamentary Question No. 195 of 15 July 2014, as the sole shareholder in Irish Bank Resolution Corporation, which 100% owns Irish Bank Resolution Corporation Assurance Company Limited, whose asset was seized by a company (details supplied), which had bought the loan securing the asset from the special liquidators of IBRC three months previously, the reason he allowed a default on the loan and the asset to be seized; and if he will make a statement on the matter. [34665/14]

Written answers

Minister for Finance

I have been advised by the Special Liquidators that they will not be commenting on individual cases and that they cannot comment on the assets of Irish Bank Resolution Corporation Assurance Company Limited as this is a separate regulated entity that is outside of the control of the Special Liquidators.

Illicit Trade in Fuel and Tobacco Products

Questions (322)

Brendan Smith

Question:

322. Deputy Brendan Smith asked the Minister for Finance his plans to introduce additional measures to deal with the problem of smuggling and illegal trading in diesel and tobacco products; if specific measures will be introduced to deal with the mixing of kerosene and petrol, commonly referred to as petrol stretching which is resulting in damage to vehicles on a wide spread basis; and if he will make a statement on the matter. [34691/14]

Written answers

Minister for Finance

I am advised by the Revenue Commissioners that tackling fuel fraud and illicit tobacco is, and will continue to be, a high priority for them.

The Deputy will be aware of the significant threat posed by fuel laundering since 2011 and the successful action taken by the Revenue Commissioners to tackle the problem, including the introduction of enhanced supply chain controls, the acquisition of a more effective fuel marker and continued robust enforcement action. Supply chain controls have been enhanced progressively since 2011 with the objective of reducing the capacity of criminals to source marked diesel for laundering or to get laundered fuel onto the market. The supply chain controls introduced include new licensing conditions for all fuel traders and the introduction from January 2013 of a requirement that all licensed fuel traders, whether dealing in road fuel or marked fuel, make detailed monthly electronic returns to Revenue of their fuel transactions. Revenue is using this data to identify suspicious transactions and patterns of distribution for investigation. Revenue also intensified its targeting, in co-operation with other law enforcement agencies on both sides of the border, of enforcement action against suspected fuel laundering operations.

I have introduced the necessary legislative provisions for these new measures, and introduced a further provision in the Finance (No. 2) Act 2013 that will make a supplier who is reckless in supplying rebated fuel for a use connected with excise fraud liable for the duty at the standard rate of tax. This new provision will strengthen Revenue's hand in dealing with those traders supplying rebated fuel recklessly to dubious customers and will provide a further disincentive to such activity.

Revenue has published guidelines for mineral oil traders which will assist them in identifying and avoiding such transactions.

In addition to the measures implemented to date, Revenue and Her Majesty's Revenue and Customs in the UK completed a joint  Invitation to Make Submissions process to identify a new fuel marker and it is expected that a new marker will be introduced in both jurisdictions early in 2015, following consultation with the oil industry and other stakeholders.

Revenue has also adopted a comprehensive strategy to tackle illicit tobacco, based on the development of improved intelligence on international and domestic distribution networks and risk based checks on cargo and passengers.  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 or commercial premises.  

There is extensive cooperation with An Garda Síochána in combating these illicit trades, and the relevant agencies in the State also work closely with their counterparts in Northern Ireland, through cross-border groups on tobacco and oils enforcement, to target the organised crime groups that are responsible for large proportions of these illicit markets. 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 these forms of crime.

Considerable success is being achieved in Revenue's action against the illicit trades. Over 245 million cigarettes have been seized in the period 2011 - 2013. Seizures this year include one of some 32.2 million cigarettes, as well as 4.5 tonnes of water pipe tobacco, from a vessel at Drogheda Port. This was the largest seizure to date in Europe this year, and was the result of an intelligence-led operation targeting the activities of an international organised crime group headed up by Irish and UK nationals and based in Europe.

Action against the illicit oil trade in the period since 2011 has led to the detection and shutting down of 30 oil laundries and to seizure of some 3 million litres of illicit fuel. In addition, more than 120 filling stations were closed for trading without a licence or for breach of licence conditions.  

The Revenue Commissioners review their strategies in relation to fuel fraud and illicit tobacco on a continuous basis and where they identify a need for legislative provisions to strengthen the legal framework for tackling illegal activity and protecting legitimate business I will consider such proposals very carefully. 

I am satisfied with the progress made by Revenue in tackling fuel fraud and illicit tobacco and with the excellent cooperation between Revenue and the fuel sector in implementing very significant supply chain controls over the past three years. I am also pleased with the positive feedback from the fuel sector about the positive impact of the measures and the reduced incidence of laundered fuel on the market. I look forward to continued cooperation with the implementation of the new fuel marker and in tackling continuing problems in the fuel sector, including petrol-stretching, which has recently been reported as causing serious damage to car engines. I understand that Revenue, as part of their investigation of this illegal activity, is in contact with the fuel and motor trades. Motorists should be encouraged to report their suspicions concerning the source of stretched petrol to Revenue. 

The interests of consumers and compliant businesses are best served by them playing their part in combating shadow economy activity by knowing their suppliers and providing information, anonymously or otherwise, to Revenue or to other relevant State agencies on persons involved in the shadow economy.  In that regard, Revenue has recently launched a dedicated section of its website specifically on the shadow economy and this includes an electronic reporting facility for anyone who has information about shadow economy practices.

Motor Tax Exemptions

Questions (323)

Seán Kyne

Question:

323. Deputy Seán Kyne asked the Minister for Finance if his attention has been drawn to the financial hardship the current regulation of not permitting an exemption from vehicle registration tax for mountain rescue teams, as is available for other emergency service providers, is having; if the policy will be reviewed particularly as some teams are currently securing vehicles for their vital service through a once-off grant from the Department of Transport, Tourism and Sport; and if he will make a statement on the matter. [34705/14]

Written answers

Minister for Finance

I am informed by the Revenue Commissioners that section 132(3)(e) of the Finance Act 1992 provides for the charging of a "nil" rate of Vehicle Registration Tax (VRT) on categories of motor vehicle that are designed and constructed in a manner specific to their purpose and that are used for public services such as road cleaning, road construction and for the exclusive transport of life boats and their gear or any equipment for affording assistance in the preservation of life in cases of shipwreck or distress at sea.

Apart from these exemptions, there is no provision for relief from VRT for vehicles used in emergency services; vehicles are taxed on the basis of 'type' rather than 'use'.   Accordingly, commercial vehicles used in mountain rescue services, including vehicles for the carriage of goods and vehicles for the carriage of 10 or more persons, are liable to a flat VRT rate of €200. Other vehicles are liable to higher VRT rates depending on the specifications of the vehicles in question.

 Further information can be accessed on the Revenue website at the following link:

http://www.revenue.ie/en/tax/vrt/vrt-guide.html#section12

Mortgage Data

Questions (324)

Michael McGrath

Question:

324. Deputy Michael McGrath asked the Minister for Finance if his Department or the Central Bank of Ireland has at any stage examined the possibility of introducing non-recourse mortgage lending here; if he has considered the implications for property prices, the availability of credit and the cost of credit; and if he will make a statement on the matter. [34719/14]

Written answers

Minister for Finance

The provision of mortgage products by a financial institution is a commercial decision for the lending institution concerned. I am informed by the Central Bank of Ireland that it does not comment on individual products.

The Construction Strategy sets out a comprehensive strategic approach to housing that is being undertaken by Government. As part of this strategy, I am committed to examining international best practice and developing proposals for additional models of mortgage financing in Ireland to ensure sustainable levels of mortgage lending in the medium term. However, my officials are not currently researching non-recourse mortgages. 

Mortgage lending decisions must be undertaken on a sustainable and prudential basis. They must also conform fully with the regulatory requirements of the Central Bank, both in relation to the financial institution itself, and in particular to the safeguarding of the borrower's interests.

Tax Code

Questions (325)

John Browne

Question:

325. Deputy John Browne asked the Minister for Finance if he will expedite the facilitation of a stamp duty arrears resolution (details supplied) in County Wexford; and if he will make a statement on the matter. [34734/14]

Written answers

Minister for Finance

I am informed by the Revenue Commissioners that a deed was executed in the case in question on 7th April 2011, and presented to Revenue electronically, on 27th July 2011.  The initial duty calculated in the case was €21,000, but a relief was also claimed.

On the 16 August 2012, Revenue was informed by the solicitor representing the person in question that the transaction was not proceeding on the basis that the original transfer was conditional upon the transferee qualifying for Young Trained Farmer Relief. The initial Deed of Transfer as signed by the parties did not have this condition attached, and Revenue replied to the solicitor on 5 September 2012 seeking further clarification of the issue. To date no reply has been received by Revenue from the solicitor. Pending a reply, the person concerned remains liable for the Stamp Duty and may also be liable for interest and penalties.

The Revenue Commissioners have further advised that it is important that the person concerned makes contact with the National Stamp Duty Office, Ms Katherine Bourke, Dublin Castle (Tel: [phone] or email: [e-mail]) who will assist him further in the matter.

Special Savings Incentive Scheme

Questions (326)

Ciaran Lynch

Question:

326. Deputy Ciarán Lynch asked the Minister for Finance the number of special savings incentives accounts that were opened; the number of accounts that attracted up to 100%, 75%, 50%, 25% of the available benefit; if data has been gathered in regard to the income levels and employment status of participants; the total amount invested in SSIAs; the total amount of interest paid out; the amount an equivalent amount deposited at the prevailing interest rates would have attracted; and if he will make a statement on the matter. [34739/14]

Written answers

Minister for Finance

I am advised by the Revenue Commissioners that the total value of subscriptions made to Special Savings Incentive Accounts (SSIAs) from commencement of the scheme in May 2001 until its ending in April 2007 was €11,384m and the total tax credit was €2,473m.

I am further advised by Revenue that 1,170,208 SSIAs were commenced by individuals in the period from its introduction up to the closing date of 30 April 2002.

The following table provides a breakdown of account holders' average monthly subscription levels.

Monthly subscription level	%
€12.50 (Min) - €59.99	18
€60 - €149.99	25
€150 - €249.99	15
€250 - €254 (Max)	42

 

Information on the employment status of account holders was not required for the successful administration of the scheme. However, where it was possible to match information on SSIA holders with the Revenue income distribution tables for the relevant tax year, the following was the estimated position.

Income Range	Estimated % of Account Holders
< €20,000 per annum	24
€20,000 - €50,000 per annum	49
> €50,000 per annum	27

(estimates based on 2004 incomes)  

In the time available, it has not proved possible to compile material on the final part of the Deputy's question. I will arrange for a response to be provided to the Deputy as soon as possible in that regard.

Tax Deduction Systems

Questions (327)

Michael McGrath

Question:

327. Deputy Michael McGrath asked the Minister for Finance his views on the relevant contracts tax system being abused by certain building contractors to create a bogus self-employment situation; if this matter is being examined by the Revenue Commissioners; and if he will make a statement on the matter. [34749/14]

Written answers

Minister for Finance

I am informed by the Revenue Commissioners that the electronic relevant contracts tax (eRCT) system is a tax deduction at source system that applies to payments made under contracts in the construction, meat processing and forestry sectors.  The eRCT system was introduced in 2012 to bring, inter alia, more control and oversight to construction sector contracts.  Under the system, contractors are assigned rates of tax deduction at source of either 0%, or 20% or 35% depending on their tax compliance record.  Within the eRCT system, all contracts entered into by principal contractors, and all payments made on foot of those contracts, are notified to Revenue on a 'real-time' basis. This information is used to drive Revenue's risk assessment process and allows for more focused and effective interventions into abuses of the tax system.  However, the eRCT system, being a tax deduction system, does not create a self-employment situation, bogus or otherwise.   

As to claims of individuals in the construction sector being misclassified as self-employed such that the eRCT system, rather than the PAYE system, applies to payments made to them - I am further informed by the Revenue Commissioners that their officers work closely with the Department of Social Protection (DSP) and the National Employment Rights Authority (NERA) in assuring continued compliance on all fronts in the construction sector including addressing issues of employment misclassification and other concerns raised.  In this respect, a number of joint and multi-agency compliance visits have been made to selected sites and interviews conducted with all contractors and sub-contractors encountered. These joint investigations into possible misclassification of employment are on-going. 

As regards contracts entered into by persons in the construction sector, the criteria stipulated in the 'Code of Practice for Employment or Self-Employment Status of Individuals' will assist both parties in determining if a contract is, by its nature, either -

- a 'contract of service' (that is, an employer and employee arrangement) in which case the PAYE system applies to payments made; or

- a 'contract for service' (that is, not an employer and employee arrangement) in which case the eRCT system applies to payments made.

Employment misclassification issues form a very significant part of the work done by Revenue on construction contracts and they continue, in conjunction with other Departments and State Agencies, to be vigilant in that regard.  In addition, Revenue conducts a significant number of checks on real-time payment information to determine if VAT registration is required and it forms part of both desk-based and on-site checks on construction contracts.

If the Deputy has any information on abuses of the tax system, including on misclassification of employment status of individuals, it would be appreciated if he would pass such information to my officials who will direct same to the Revenue Commissioners.

Banks Recapitalisation

Questions (328)

Terence Flanagan

Question:

328. Deputy Terence Flanagan asked the Minister for Finance his views on a matter (details supplied) regarding Irish debt; and if he will make a statement on the matter. [34774/14]

Written answers

Minister for Finance

I take it that the Deputy's question refers to the issues of the retrospective direct recapitalisation of Irish banks and the early repayment by Ireland of a portion of our IMF loans which are covered in the Irish Times opinion piece by Mr Donal Donovan, dated 10 September 2014, as set out in the details provided with this question and in particular the issues of direct recpatialisation and the early repayment of a portion of our IMF loan.

The Euro-area Heads of State or Government (HoSG) agreed in June 2012 that "it is imperative to break the vicious circle between banks and sovereigns", and that when a Single Supervisory Mechanism, involving the ECB, is in place and operational, the European Stability Mechanism, the ESM, could recapitalise banks directly.

On 10 June 2014 the euro area Member States reached a preliminary agreement on the operational framework for the ESM's Direct Recapitalisation Instrument (DRI). This includes a specific provision in relation to the retroactive application of the instrument. Therefore, the agreement, that we were active in negotiating, keeps open the possibility to apply to the European Stability Mechanism for a retrospective direct recapitalisation of the Irish banks, should we wish to avail of it.

What is now required  is a decision by mutual agreement of the ESM Board of Governors to create a new ESM instrument in accordance with Article 19 of the ESM treaty and the aim is to have this process completed by November this year, subject to completion of national approval procedures.   This would allow the ESM DRI to come into effect once the Single Supervisory Mechanism is in place and operational which is expected to be in November of this year.

In relation to retrospective recapitalisation, the preliminary agreement states that the potential retroactive application of the instrument should be decided on a case-by-case basis and by mutual agreement. Obviously, it will not be possible to make a formal application to the ESM for retrospective recapitalisation before the Instrument is in place and it would therefore be premature to make any submission in advance of that.

In relation to the planned early repayment of our IMF loan, the proposal is to repay up to €18 billion of this loan and to replace it with less expensive market funding.

For this to succeed we require a waiver of mandatory early repayment clauses which are included in each of our loan agreements with the EFSF and the EFSM, and with our bilateral lenders, the U.K., Denmark and Sweden.

Our request for such a waiver was discussed at meetings of the Eurogoup and ECOFIN Ministers last weekend. There was unanimous political support among the Ministers for the proposal. However, a number of countries will have to go through national approval procedures before they can approve the waiver sought. This includes Sweden, where parliamentary elections have just taken place.

The ECB supported this initiative, but raised concerns regarding the IBRC related bonds held by the Central Bank of Ireland. However, as the ECB also acknowledged, this is a separate issue, which is not related to the early repayment proposal.  

Government Bonds

Questions (329)

Terence Flanagan

Question:

329. Deputy Terence Flanagan asked the Minister for Finance the timing of the sale of long-term Government bonds as agreed in 2013 when the promissory note was replaced; the amounts arising from these bond sales: if there has been any change in the timing of bond sales: the amounts to be sold; and if he will make a statement on the matter. [34775/14]

Written answers

Minister for Finance

Subsequent to the liquidation of IBRC the Central Bank acquired €25bn of Floating Rate Notes (FRNs) and €3.46bn of Government Fixed Coupon 2025 Government bonds.  The Bank undertook to sell the combined portfolio of the FRNs and the fixed rate bond as soon as possible provided the conditions of financial stability permit.

The Bank also indicated that, as a minimum, it will make sales in accordance with the following schedule: to end 2014 (€0.5 billion), 2015-2018 (€0.5 billion per annum), 2019-2023 (€1 billion per annum), and 2024 on (€2 billion per annum until all bonds are sold).  The Bank's recent Annual Report notes that sales have been made from this combined portfolio, with the Bank selling €350mn of its holdings of the Government 2025 Fixed Rate Bond in 2013.  

The timing of the sales and the management of it's investment holdings are a matter for the Central Bank and it is independent in the exercise of its functions, neither I nor the Department of Finance have any role in the matter.

Living City Initiative

Questions (330)

Jerry Buttimer

Question:

330. Deputy Jerry Buttimer asked the Minister for Finance the position regarding the roll out of the living city initiative; the areas of County Cork that will be included in the initiative; and if he will make a statement on the matter. [34798/14]

Written answers

Minister for Finance

Officials from my Department have held discussions with the relevant local authorities to identify the areas of the six cities, Cork, Dublin, Galway, Kilkenny, Limerick and Waterford, which might fall within the scope of the scheme. Each of the local authorities have now submitted proposals on the areas which they believe should be included. 

My officials have also been in contact with the EU Commission on the application for State Aid approval for the Initiative and this process is expected to be concluded shortly.

I will not be announcing the areas to be designated until this approval has been received and the initiative is to be commenced. 

I would expect that I will be in a position to make an announcement in the near future.

It is important to note that I do not see this as a wide-spread Initiative, as it is targeted at those areas which are most in need of attention.

Departmental Appointments

Questions (331)

Thomas P. Broughan

Question:

331. Deputy Thomas P. Broughan asked the Minister for Finance the total number of new appointments made in his Department and those under his remit from March 2011 to date in 2014, with a breakdown of the grade to which they were appointed during the period. [35121/14]

Written answers

Minister for Finance

The total number of appointments to my Department from open recruitment since March 2011 are detailed in the following table. Some appointments in 2011 occurred before the establishment of the Department of Public Expenditure and Reform.

Title	2011	2012	2013	2014	Grand Total
Secretary General	1	1		1	3
Assistant Secretary	1	1		1	3
Chief Economist			1		1
Chief Finance & Operations Officer			1		1
Principal		1			1
HR Manager	1				1
Assistant Principal			1	1	2
Economist			1	1	2
Banking Analyst			1		1
Business Intelligence Analyst	1				1
Credit Analyst		1			1
Compliance Officer			1		1
Administrative Officer		43	1	13	57
Executive Officer			1	1	2
Clerical Officer		8	1	1	10
Service Officer		1			1
Grand Total	4	56	9	19	88

I am advised by the Office of the Comptroller and Auditor General that there were 29 new appointments made during the period 1 March 2011 to 12 September 2014. These are outlined in the following table.

Grade	No.
Assistant Secretary/Director of Audit	1

Grade	No.
Assistant Principal Officer/Senior Auditor	2
Trainee Auditor (nearest CS grade - Executive Officer)	26

I understand that the Deputy is referring to open recruitment to the civil service, and in that regard, I am advised by the Revenue Commissioners that during the period 1 March 2011 to 12 September 2014 a total of 178 new appointments were made to Revenue following open competition The appointments were made under sanction from the Department of Public Expenditure and Reform, and within Revenue's Employment Control Framework and Budget.  They are additional to reassignments following redeployment and internal promotion competitions.  For completeness, the Deputy may wish no note that approximately 40% of the successful candidates were already Revenue Commissioner's staff.  The appointments were required to fill critical posts in a number of areas including audit, investigation, compliance and information technology.   The following table provides the grade breakdown:

Table 1: Recruitment 1/3/2011 to 12/09/2014

Grade	2011	2012	2013	2014	Total
Revenue Commissioners (Secretary General level)*	0	1	0	0	1
Assistant Secretary*	2	2	0	1	5
Principal	1	1	1	1	4
Assistant Principal	0	5	12	10	27
Solicitor	0	2	0	0	2
Economist	1	0	0	0	1
Administrative Officer	0	20	47	39	106
Clerical Officer	0	1	0	31	32
Total	4	32	60	82	178

*Following Top Level Appointments Committee open competitions

The NTMA were unable to provide the details required at this time and will reply directly to the Deputy.

Please note that the list of offices and bodies under the aegis of my Department are currently being reviewed.

Public Sector Staff Increments

Questions (332)

Seán Fleming

Question:

332. Deputy Sean Fleming asked the Minister for Finance the number of public sector employees under his remit who are subject to a freeze on their increment payments in 2014; and if he will make a statement on the matter. [35135/14]

Written answers

Minister for Finance

My colleague, Minister Howlin, will be responding in respect of all civil servants in each Government Department/Office. I am advised that in relation to the NTMA the response is nil. Please note that the list of offices and bodies under the aegis of my Department are currently being reviewed.

Departmental Staff Career Breaks

Questions (333)

Finian McGrath

Question:

333. Deputy Finian McGrath asked the Minister for Finance the number of civil servants, public servants and semi-State employees in his Department on career break at the time of the Haddington Road agreement who lost their right to return to their old positions; of these, the number who have since been offered redeployment opportunities; the number who availed of suitable redeployment opportunities; the number who terminated their employment; the number who have been accommodated with supernumerary positions after being on redeployment lists for more than one year; and if he will make a statement on the matter. [35146/14]

Written answers

Minister for Finance

No officers on career break from my Department lost their right to return to their old positions and hence the responses to the remaining questions are nil.

I am advised by the NTMA and the Office of the Comptroller and Auditor General that their responses are also nil.

I am advised by the Office of the Revenue Commissioners of the following:

1. 118 Revenue staff were on career break on 1 July 2013.  Two lost their right to return to their old position.

2. Two of the staff on career break on 1 July 2013 were placed on the Public Service Resource Panel.

3. One employee placed on the Resource Panel was required to return to a different Revenue location than the one from which they took a career break. This was within 45 km of the previous assignment and is within Revenue.

4. 12 of the 118 staff who were on career break on 1 July 2013 have since terminated their employment.

5. No staff were accommodated with a return from career break to a supernumerary post.

Please note that the list of offices and bodies under the aegis of my Department are currently being reviewed.