Written Answers Nos. 72-79
72. Deputy Michael Healy-Rae asked the Minister for Finance in view of property prices beginning to rise if he will introduce a freeze on property tax revaluations for the next ten years in legislation as householders are already struggling to pay their present bills and if they will have to revalue the homes they will be unable to pay; and if he will make a statement on the matter. [46631/14]
View answer74. Deputy Pearse Doherty asked the Minister for Finance his plans to amend the rate at which the local property tax is levied or to amend the Finance (Local Property Tax) Act; and if he will make a statement on the matter. [46692/14]
View answer81. Deputy Michael McGrath asked the Minister for Finance if he is conducting a formal review of the local property tax in particular, in respect of the revaluation date of November 2016; and if he will make a statement on the matter. [46724/14]
View answerI propose to take Questions Nos. 72, 74 and 81 together.
As the Local Property Tax is a new tax, the Government wished to provide certainty to homeowners and for this reason valuation periods of three years were introduced (with the exception of the first valuation period which covers three and a half years). In addition to providing certainty, it also eases the administration burden on the homeowner by not having to revalue their houses each year.
The regular revaluation periods ensure that the property register is maintained with accurate and up to date information to assist in evaluating the operation of LPT, as well as bringing newly built properties within the scope of LPT. The Deputies may be aware that under the LPT legislation, where a property is not a "relevant residential property" on a valuation date (i.e. not liable to LPT), with certain exceptions, that property will not be a relevant residential property until the next valuation date. In the interests of equity to compliant LPT payers it is important to have regular valuation dates so that newly built properties are brought into the LPT net. It also provides certainty to those homeowners as to when they will become liable to LPT.
The initial valuation of a property on 1 May 2013, assuming it was made in good faith, is valid from 1 May 2013 to 31 October 2016, and will not be affected by any increase or decrease in property prices or other changes, including repairs or improvements made, during this period. I also committed not to amend the central national rate of LPT for the lifetime of the Government.
While I am very conscious of the concerns of homeowners over increasing property prices and the effects this will have on their LPT liabilities, particularly in urban areas, the next valuation date is not until 1 November 2016. In advance of that date, in conjunction with my officials, I will be examining the LPT and impacts on LPT liabilities due to increasing property prices.
73. Deputy Michael McGrath asked the Minister for Finance if he was ever briefed by the Central Bank of Ireland regarding contingency plans providing for the army to surround banks here because of a risk the banks would run out of money; the person that provided him this briefing and those who were in attendance at the meeting; if the Department of Defence was consulted on the matter in order to provide for the operational arrangements to put the plans into effect; and if he will make a statement on the matter. [46676/14]
View answerPrimary responsibility for the maintenance of law and order, including the protection of the internal security of the State, rests with An Garda Síochána. However, one of the roles assigned to the Defence Forces in the White Paper on Defence (2000) is to provide Aid to the Civil Power (ATCP) which, in practice, means to assist An Garda Síochána when requested to do so.
The Central Bank would have no role in relation to briefing on security deployment by the Garda Síochána or the Defence Forces.
I am advised that, for operational and security reasons, the Department of Defence does not comment on contingency planning for operational matters.
75. Deputy Michael Healy-Rae asked the Minister for Finance the position regarding eligibility for the primary medical certificate in respect of a person (details supplied) in County Kerry; and if he will make a statement on the matter. [46696/14]
View answerThe Disabled Drivers and Disabled Passengers (Tax Concessions) Scheme provides relief from VAT and VRT (up to a certain limit) on the purchase of an adapted car for transport of a person with specific severe and permanent physical disabilities, repayment of excise duty on fuel, and an exemption from Motor Tax.
To qualify for the Scheme, an applicant must have a permanent and severe physical disability within the terms of the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations (S.I. 353 of 1994) and satisfy one of the six qualifying criteria outlined in the Regulations. The Senior Medical Officer for the relevant local Health Service Executive administrative area makes a professional clinical determination as to whether an individual applicant satisfies the medical criteria. A successful applicant is provided with a Primary Medical Certificate, which is required under the Regulations to claim the reliefs provided for in the Regulations. An unsuccessful applicant can appeal the decision of the Senior Medical Officer to the Disabled Drivers Medical Board of Appeal, which makes a new clinical determination in respect of the individual. The Regulations mandate that the Medical Board of Appeal is independent in the exercise of its functions to ensure the integrity of its clinical determinations. After six months a citizen can reapply if there is a deterioration in their condition.
To qualify for the Scheme an applicant must be in possession of a Primary Medical Certificate. To qualify for a Primary Medical Certificate, an applicant must be permanently and severely disabled within the terms of the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994 and satisfy one of the following conditions:
- be wholly or almost wholly without the use of both legs;
- be wholly without the use of one leg and almost wholly without the use of the other leg such that the applicant is severely restricted as to movement of the lower limbs;
- be without both hands or without both arms;
- be without one or both legs;
- be wholly or almost wholly without the use of both hands or arms and wholly or almost wholly without the use of one leg;
- have the medical condition of dwarfism and have serious difficulties of movement of the lower limbs.
If a citizen does not meet the eligibility criteria above, they will not qualify for a Primary Medical Certificate, and subsequently cannot become members for the Scheme.
The Scheme represents a significant tax expenditure. Between the Vehicle Registration Tax and VAT foregone, and the repayment of excise on fuel used by members of the Scheme, the Scheme represented a cost of €43.5 million to the Exchequer in 2013. This figure does not include the revenue foregone to the Local Government Fund in the respect of the relief from Motor Tax provided to members of the Scheme. In terms of the numbers of beneficiaries of the Scheme in 2013, 4,355 citizens availed of the Vehicle Registration Tax and/or VAT relief, and 11,436 availed of the repayment of excise on fuel element of the Scheme.
I recognise the important role that the Scheme plays in expanding the mobility of citizens with disabilities, and I have managed to maintain the relief at current levels throughout the crisis despite the requirement for significant fiscal consolidation. I frequently receive correspondence from applicants who do not meet the qualifying criteria but feel that they could benefit from the Scheme. While the I sympathise with those who do not qualify for Scheme, I cannot, given the scale and scope of the Scheme, expand it further within the current context of constrained resources.
77. Deputy Róisín Shortall asked the Minister for Finance if he will provide the Revenue Commissioners data on the number of persons in each of the following income brackets, below €9,000, above €9,000 but below €12,000, above €12,000 but below €15,000, above €15,000 but below €20,000, above €20,000 but below €25,000, above €25,000 but below €30,000, above €30,000 but below €40,000, above €40,000 but below €50,000, above €50,000 but below €60,000, above €60,000 but below €70,000, above €70,000 but below €80,000, above €80,000 but below €100,000, above €100,000 but below €120,000, above €120,000 but below €150,000, above €150,000 but below €200,000 and above €200,000. [46711/14]
View answerI am advised by the Revenue Commissioners that the information requested, estimated by reference to the income tax year 2015, is set out in the following table.
All income earners for Income Tax Year 2015 (provisional)
|
Range of Gross Income - € |
Number of Income Earners |
|
0 to 9,000 |
368,585 |
|
9,001 to 12,000 |
107,297 |
|
12,001 to 15,000 |
116,836 |
|
15,001 to 20,000 |
213,112 |
|
20,001 to 25,000 |
216,626 |
|
25,001 to 30,000 |
201,085 |
|
30,001 to 40,000 |
324,506 |
|
40,001 to 50,000 |
229,709 |
|
50,001 to 60,000 |
157,805 |
|
60,001 to 70,000 |
107,045 |
|
70,001 to 80,000 |
77,378 |
|
80,001 to 100,000 |
91,301 |
|
100,001 to 120,000 |
47,956 |
|
120,001 to 150,000 |
34,809 |
|
150,001 to 200,000 |
22,512 |
|
Over 200,001 |
24,642 |
|
Total |
2,341,203 |
The figures are estimates from the Revenue tax-forecasting model using actual data for the year 2012 adjusted as necessary for income, self-employment and employment trends in the interim. These are, therefore, provisional and may be revised. It should also be noted that a married couple or civil partnership that has elected or has been deemed to have elected for joint assessment is counted as one tax unit.
The Deputy may be interested to know that Revenue's statistics webpage http://www.revenue.ie/en/about/statistics/index.html contains, inter alia, detailed information on the distribution of income earners for previous years and this page will be updated in due course as more recent statistics become available.
78. Deputy Michael McGrath asked the Minister for Finance if the Central Bank of Ireland has indicated that there will be a delay to the introduction of the rules regarding mortgage lending which are due to come in to effect on 1 January 2015; and if he will make a statement on the matter. [46721/14]
View answerThe introduction of macro prudential measures is an independent matter for the Central Bank. The consultation period on the Central Bank's macro prudential proposals for residential mortgage lending ends on 8 December next and the Central Bank has informed me that it hopes to be in a position to announce a finalised set of regulations soon after that date depending on the complexity of the responses received.
79. Deputy Michael McGrath asked the Minister for Finance the number of persons who have paid the domicile levy in each year since its introduction; the total amount raised; the number of cases currently being pursued by the Revenue Commissioners; and if he will make a statement on the matter. [46722/14]
View answerI am informed by the Revenue Commissioners that as of 1st December 2014, the number of persons who have made domicile levy payments are as per the following table.
|
Levy Year |
No of Persons who made payments for each Levy Year1 |
Total Payments received to date for each Levy Year2 |
|
2010 |
23 |
€3,161,454 |
|
2011 |
22 |
€3,206,684 |
|
2012 |
14 |
€2,237,811 |
|
2013 |
9 |
€1,376,907 |
|
Total |
|
€9,982,857 |
1 Some persons have made partial payments of the levy due to, for example, claims for inability to pay which are being processed.
2 These amounts include interest for late payments.
I am further informed by the Revenue Commissioners that there is an on-going compliance programme in relation to individuals who appear to meet the criteria in relation to the domicile levy for the years 2010 to 2013. The purpose of the compliance program is to determine whether these individuals meet all the criteria in relation to the levy and to quantify and collect any outstanding domicile levy liability that might be due for back years. There are currently 93 compliance interventions opened on persons who may have a liability to the domicile levy for tax years 2010-2012. These 93 interventions involve 63 individuals with some individuals subject to interventions for more than one year.
