Written Answers Nos. 183-199
183. Deputy Barry Cowen asked the Minister for Finance if he will confirm the Revenue Commissioners' intention to provide publicly to local authorities a breakdown, on an estate-by-estate level, the total local property tax receipts received for 2013 and to date in 2014. [35880/14]
View answerI am informed by the Revenue Commissioners that compliance data in relation to the Local Property Tax (LPT) is available broken down by city and county councils nationally and the most up to date figures for LPT collected in 2013 and 2014 were published in July 2014 on the Commissioners' website at: Local Property Tax Statistics July 2014 (PDF 192KB). I am also advised that the Commissioners do not break the LPT statistics down to estate level.
The Commissioners have confirmed that by the end of December 2013, €318m had been transferred by Revenue to the Exchequer in respect of LPT and the 2014 LPT Exchequer receipts to 31 August 2014 are €363m. Exchequer receipts for LPT also include payments of the Household Charge.
I am further advised by the Commissioners that they intend to publish updated compliance statistics in due course.
184. Deputy Eric Byrne asked the Minister for Finance the position regarding financial difficulties experienced by graduate-entry students of medicine (details supplied). [35891/14]
View answerThe 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:
|
FEES |
AMOUNT |
|
Tuition fees |
€15,000 |
|
Capped at |
€7,000 |
|
Less |
€2,750 |
|
€4,250 @ 20% = €850 |
It is a longstanding practice of the Minister for Finance not to comment, in advance of the Budget, on any tax matters that might be the subject of Budget decisions. The porposed introduction of tax relief for loans taken out to pursue the graduate entry medical programme will be considered, along with all other proposals, as part of the forthcoming Budget and Finance Bill and any announcements will be made on Budget Day.
185. Deputy Patrick O'Donovan asked the Minister for Finance his views on an issue regarding inspections of forecourts and fuel stations (details supplied). [35902/14]
View answerI am advised by the Revenue Commissioners that the 39 forecourt and fuel station inspections resulted in the detection of laundered diesel in the period from 2011 to 31 August 2014. The Revenue Commissioners are structured into four geographical regions and their statistics are compiled on that basis. The Regions are: Dublin; Border Midlands West; East-South East and the South West. The following Table provides an analysis of the 39 detections across the Revenue Regions.
|
Year |
Dublin |
Border Midlands West Region |
East South East Region |
South West Region |
Total |
|
2011 |
0 |
0 |
0 |
0 |
0 |
|
2012 |
3 |
20 |
4 |
5 |
32 |
|
2013 |
0 |
1 |
5 |
0 |
6 |
|
2014 |
0 |
0 |
1 |
0 |
1 |
|
Totals |
3 |
21 |
10 |
5 |
39 |
I am also advised by the Revenue Commissioners that there were 7 prosecutions for laundered fuel and licensing offences in the period from 2011 to 31 August 2014. The Table that follows gives an analysis of the 7 prosecutions by county.
|
Year |
Dublin |
Donegal |
Limerick |
Sligo |
Cavan |
Totals |
|
2011 |
0 |
1 |
0 |
1 |
0 |
2 |
|
2012 |
0 |
0 |
0 |
0 |
0 |
0 |
|
2013 |
1 |
0 |
2 |
0 |
0 |
3 |
|
2014 |
0 |
0 |
1 |
0 |
1 |
2 |
|
Totals |
1 |
1 |
3 |
1 |
1 |
7 |
186. Deputy Michael Healy-Rae asked the Minister for Finance if he will ensure the introduction of a phased transfer partnership model providing tax relief to farm holders during the transfer of farm assets. [35915/14]
View answer188. Deputy Michael Healy-Rae asked the Minister for Finance his views on the relaxation of the capital gains tax retirement relief maximum 15 year lease land requirement in exceptional circumstances; and if he will make a statement on the matter. [35935/14]
View answer191. Deputy Michael Healy-Rae asked the Minister for Finance his views on the extension of land leasing income tax exemptions schemes to include incorporated farm companies as a lessee; his views on the removal of requirement for qualifying lessors to be aged over 40; and if he will make a statement on the matter. [35938/14]
View answerI propose to take Questions Nos. 186, 188 and 191 together.
The matters raised are under consideration in the context of the AgriTaxation Review which I announced in my Budget 2014 speech. The review is be completed shortly and its report is expected to be published around Budget Day. It would not be appropriate for me to comment on the Deputy's questions in advance of the completion of the review.
187. Deputy Michael Healy-Rae asked the Minister for Finance his views on retaining the pay and file deadline of 31 October 2014 for self-assessed income tax return to help the farming sector. [35916/14]
View answerThe Deputy may recall that, following a consultation process in relation to changes proposed to the Pay & File dates, I decided not to introduce any changes to that regime for 2014.
The option of bringing the annual Pay & File dates forward remains, in order to provide increased certainty around the annual tax take and forecasting process following the move to an earlier Budget Day.
However, given the success of the forecasting process in relation to Budget 2014 and given the concerns expressed by many stakeholders at the potential disruption that could be caused by such a change, I am considering whether it may be feasible to leave the dates unchanged for 2015 also.
189. Deputy Michael Healy-Rae asked the Minister for Finance his views on the simplification of income tax returns for farmers with low turnover; and if he will make a statement on the matter. [35936/14]
View answerI am advised by the Revenue Commissioners that the simplification agenda for all taxpayers is an issue that they are very strongly committed to.
In relation to tax returns, there is a suite of simplified paper income tax returns which were introduced by the Commissioners in 2011 specifically as part of a customer service initiative aimed at reducing the administrative burden on any taxpayer whose tax affairs are not overly complex. These returns include a Form 11S, a short income tax return. It is acknowledged by taxpayers and agents that details required on this form are not overly burdensome and a much smaller number of fields have to be completed than for the full Form 11.
The main criteria used by Revenue to issue the Form 11S to taxpayers are:
- the taxpayer is not a mandatory electronic filer on Revenue's records and is therefore not obliged to file and pay using Revenue's On-Line Service (ROS);
- the previous year's gross turnover returned by the taxpayer is less than €75,000;
- the taxpayer has only declared 1 or 2 trades in the previous year;
- the total of all other income in the previous year is less than €50,000.
Any taxpayer who meets the above criteria is issued with a Form 11S, while those who do not meet the criteria will receive the longer version of the paper return Form 11 or will file electronically, via ROS, Revenue's On-Line Service.
There are significant advantages for a taxpayer in filing their tax return using ROS. These include:
- relevant information that is available to Revenue is pre-populated on the return;
- the taxpayer has only to input data to the income panels and accounts details relevant to their business and can ignore other non-relevant parts of the return;
- any liabilities in respect of Income Tax, PRSI & USC are automatically calculated within the system;
- an extended return filing date is available.
I am advised by the Commissioners that 87% of all farmers who filed their Form 11 in 2012 did so through the online system, sending a very clear signal that they find the online version very user friendly. This mirrors the experience of other taxpayers who also use the ROS system extensively to file their returns. A further 5% of farmers were provided with a simplified return Form 11S for 2012.
I am further advised that the Commissioners have recently been in correspondence with farmers' representatives on the subject of simplified tax returns and they have offered to have further discussions with those representatives, if required.
In addition, I am informed that Revenue will have their usual strong representation at this week's National Ploughing Championship where a team of ROS Liaison Officers will be available to provide information about online filing as well as tax return filing in general.
It appears to me that the Revenue Commissioners have put in place options for those taxpayers, including farmers, whose tax affairs are not overly complex to make it easier for them to file their returns. In particular, the ROS return has significant advantages for all taxpayers and this is widely acknowledged. I would strongly encourage all taxpayers to file their tax returns through ROS.
190. Deputy Michael Healy-Rae asked the Minister for Finance his views on the retention of stamp duty consanguinity relief for transfers between family members for non-residential transfers. [35937/14]
View answerConsanguinity relief applies to transfers of non-residential property to certain relatives, e.g. parent, grandparent, step-parent, child, foster-child, adopted child, brother, sister, half-brother/sister, aunt, uncle, niece, nephew. Stamp Duty is charged at half the normal rate. This relief applies to transfers of non-residential property executed on or before 31 December 2014 and does not apply to leases or transfers of shares.
Consanguinity Relief from Stamp Duty is being phased out in context of the reduction in the rate of Stamp Duty on non-residential property (including agricultural property) from 6% to 2%. Even after the relief is phased out, individuals purchasing property from a relative will be paying Stamp Duty at a lower rate than they would have paid when claiming consanguinity relief prior to the Stamp Duty reduction in Budget 2012 (from 1 January 2015 they will pay 2%; up to December 2011 they would have paid 3%, half of 6%)
The amount of duty payable in the absence of this relief would be reduced from previous years given the decline in land values and the reduction of the rate of Stamp Duty applicable to non-residential property in Budget 2012. The purpose of reducing the Stamp Duty rate was to follow a policy of having low rates and fewer exemptions or reliefs. As the Deputy will appreciate, it would not be appropriate for me to comment on matters that may or may not feature in the Budget.
192. Deputy Fergus O'Dowd asked the Minister for Finance the remuneration package for each chief executive officer of State or semi-State organisations under the aegis of his Department; the changes made to such remuneration in the past two years; the remuneration package for each acting CEO if such exists; and if he will make a statement on the matter. [35947/14]
View answerIn response to the Deputy's question, the bodies as listed in the following tables come under my aegis. None of these bodies are strictly in the categories of commercial or non-commercial organisations but I have provided the information for completeness. The information relating to details of the salaries of the most senior personnel in these financial agencies are available from the relevant websites.
|
Title of Organisation |
Status |
Website Address |
|
Financial Services Ombudsman's Bureau (FSMOB) |
FMSOB is a statutory office that deals independently with unresolved complaints from consumers about their individual dealings with all financial service providers. It is a free service to the complainant |
www.financialombudsman.ie |
|
The Credit Union Restructuring Board (ReBo) |
ReBo was established on 1st January 2013 in accordance with the Credit Union and the Co-Operation with Overseas Regulators Act 2012, and is the statutory body responsible for facilitating and overseeing the restructuring of credit unions to support their financial stability and long term sustainability |
www.rebo.ie |
|
National Treasury Management Agency (NTMA) |
NTMA is a State body which operated with a commercial remit to provide asset and liability management. It has evolved from a single function agency managing the national Debt to a manager to a complex portfolio of public assets and liabilities |
www.ntma.ie |
|
National Assets Management Agency (NAMA) |
NAMA was established in 2009 as a number of one of the initiatives taken by the Irish Government to address the serious problems which arose in Irelands banking sector as a result of excessive property lending |
www.nama.ie |
|
National Development Finance Agency (NDFA) |
The NDFA was established in 2003. One of its principal functions is to advise State Authorities on optimal financing of priority public investment projects by applying commercial standards in evaluating financial risks and costs. The NDFA overriding objective is to maximise value for money for the Exchequer. In July 2005 the role and the function of the NDFA was expanded to include a specialised procurement delivery function |
www.ndfa.ie |
The Central Bank of Ireland does not have a CEO and it does not come under the aegis of my Department. Details of the top level salaries are available on the Central Bank website.
193. Deputy Catherine Murphy asked the Minister for Public Expenditure and Reform if he will confirm that no ministerial adviser will be hired for newly appointed Government Ministers at a remuneration in excess of the agreed pay cap for such a role; and if he will make a statement on the matter. [35505/14]
View answerIn July 2014 my Department issued revised Guidelines on the Staffing of Ministerial Offices. In respect of the remuneration of Special Advisers to Ministers, the Guidelines provide that Special Advisers are to be placed on the Principal Officer (standard) scale and that appointments are to at the first point of the scale, except where the Minister for Public Expenditure and Reform sanctions a higher salary rate. Consistent with the revised Guidelines, where a business case is submitted to me seeking sanction to make an appointment in excess of the minimum of the scale I will consider the circumstances of the case on its merits.
194. Deputy Sean Fleming asked the Minister for Public Expenditure and Reform arising from the Haddington Road Agreement the targeted savings in respect of reductions in salaries for people over €65,000 for 2013 and the actual savings achieved in 2013; the additional targeted savings in 2014 under this heading and the expected savings to be actually achieved in 2014; the additional targeted savings under this heading in 2015 and 2016; and if he will make a statement on the matter. [35526/14]
View answerI refer the Deputy to my reply to Parliamentary Questions Nos. 32081/14, 32197/14, 32199/14, 32210/14, 32211/14, 32213/14, 32218/14, 32219/14, 32183/14 of 17 July 2014. The position set out in that response remains unchanged.
195. Deputy Micheál Martin asked the Minister for Public Expenditure and Reform if he will provide an update on the independent panel report on reforming the Civil Service. [35639/14]
View answer196. Deputy Micheál Martin asked the Minister for Public Expenditure and Reform the meetings he had held with his officials on the independent panel's report on reform of the Civil Service. [35640/14]
View answerI propose to answer Questions Nos. 195 and 196 together.
The Independent Panel on Strengthening Civil Service Accountability and Performance was established following the publication of the consultation paper on the Programme for Government commitments: 'Strengthening Civil Service Accountability and Performance' by my Department. Its work included overseeing an extensive public consultation process on these issues, reviewing submissions received, meeting with a large number of stakeholders, as well as undertaking their own analysis and assessment. Officials from my Department provided the Secretariat to the Independent Panel. During its work, I and my officials met with the Panel members on a number of occasions, and in addition there was ongoing interaction between the Independent Panel and the Civil Service Task Force on Renewal and Vision.
The Independent Panel furnished their report to me by end May, and I subsequently published it on 11 June 2014.
The Independent Panel's report and its recommendations have been considered by me and my Department in the context of the development of a Civil Service Renewal Plan. The Civil Service Renewal Plan is currently being finalised and I expect to be in a position to bring it to Government at the end of this month.
197. Deputy Terence Flanagan asked the Minister for Public Expenditure and Reform his views on a matter (details supplied) regarding procurement contracts; and if he will make a statement on the matter. [35678/14]
View answerPublic Procurement is governed by EU and National rules. The aim of these rules is to promote an open, competitive and non-discriminatory public procurement regime which delivers best value for money. It would be a breach of the EU rules for a public body to favour or discriminate against particular candidates on grounds of nationality, and there are legal remedies which may be used against any public body infringing these rules.
It is the responsibility of each contracting authority to ensure that tenderers comply with all the requirements of the process.
I would point out that in 2011 approximately 10% (valued at €240M) of the contracts awarded above EU thresholds in the State went to non-domestic companies. This represents less than 5% of the overall annual public procurement spend (approximately €13billion). More up to date data on above EU threshold contracts for 2012 and 2013 will be available later this year.
Finally, it should also be borne in mind that open tendering is a two way street and that it provides Irish companies with opportunities to compete abroad. The public procurement market in the EU is estimated to be valued in excess of €2.4 trillion. The open market regime offers opportunities for Irish companies to win business abroad and reliable EU studies indicate that many Irish businesses are successful in this regard.
198. Deputy Peadar Tóibín asked the Minister for Public Expenditure and Reform when the Construction Contracts Bill will be enacted. [35247/14]
View answerThe current position on the Construction Contracts Act 2013 was outlined in my response to Parliamentary Question No. 33762/14 on 16 September 2014.
199. Deputy John McGuinness asked the Minister for Public Expenditure and Reform the reasons for the delay in rebuilding and repairing the boundary wall along of Kilkenny Castle along the canal walk; the timeframe for the work and the temporary fence to be removed; and if he will expedite the matter. [35252/14]
View answerI am advised by the Commissioner of Public Works that an area of boundary wall close to John's bridge has been fully repaired with all hoarding now removed. At a second location, concerns have arisen regarding the safety of the embankment following storm damage to trees along a section of the Canal Walk, and this area is being closely monitored. Further work is required in including repairs to the boundary wall and this will be completed as soon as possible.
