Written Answers Nos. 56-63
56. Deputy Ruth Coppinger asked the Minister for Finance if he is implementing a plain English policy, as outlined by the National Adult Literacy Agency, in his Department's communications; and if he will make a statement on the matter. [7283/15]
View answerAs the Deputy can appreciate, most of my Department's external communications and publications are of a technical and complex nature. We always try to ensure that they are explained in as plain a manner as possible. We have been working over the years to improve the effectiveness of our communications through the use of infographics and summary presentations and reports.
Increased use of plain language is a stated action in the Public Service Reform Plan 2014-2016. The Reform Delivery Office of the Department of Public Expenditure and Reform has been working in cooperation with the National Literacy Agency (NALA) to help develop training and improve standards. They recently produced a handbook on the use of plain language in the public service which provides guidelines on writing in plain English.
My Department intends to follow the Department of Public Expenditure and Reform's guidelines and build on our own efforts to-date to ensure that the documents are as effective as possible.
57. Deputy Brian Walsh asked the Minister for Finance if a person (details supplied) in County Galway is eligible for a rebate on tax and value-added tax on home improvement works to that person's property; and if he will make a statement on the matter. [7300/15]
View answerThe Home Renovation Incentive (HRI) scheme provides for tax relief by way of an income tax credit at 13.5% of qualifying expenditure on the repair, renovation, or improvement works carried out on a person's main home by tax compliant HRI qualifying contractors. A minimum of €4,405 (before VAT) must be spent on the property in order to qualify for the HRI tax credit and the maximum expenditure on which the tax credit can be claimed is €30,000 (before VAT). In addition, all Local Property Tax and Household Charges must be up to date at the time of making a claim.
The HRI tax credit is included in a person's tax credits over two years, starting the year after the work is carried out and paid for. An applicant would need to have a sufficient level of taxable income to benefit from the tax credit. I am advised by the revenue Commissioners that based on the stated current income of the person concerned, the person might not be in a position to benefit from the tax credit immediately but the credits could be carried forward. The person concerned can obtain further information on the Revenue website at www.revenue.ie or by contacting Revenue's LoCall service at 1890 777 425.
I would draw the Deputy's attention to a separate measure, which provides for a VAT refund in relation to certain works carried out to homes to adapt them to make them more accessible for persons with disabilities. The Value Added Tax (Refund of Tax)(No 15) Order 1981 provides for the refund of VAT on qualifying goods, covering, inter alia, aids or appliances including parts or accessories, specially constructed or adapted for use by persons with disabilities, purchased for the exclusive use of persons suffering a specified degree of disablement. The measure includes adaptations carried out to homes to make them more accessible for persons with disabilities. While the measure does not apply to the actual construction of a home it would apply, for example, to certain alterations or adaptations which would be necessary to meet the particular needs of the person. Further information is available from Revenue's Central Payments Office, telephone 1890 60 60 61.
58. Deputy Dan Neville asked the Minister for Finance the tax relief and tax breaks available to a two-income household where both parents are pay as you earn workers and three family members are in college, which puts the household over the thresholds for the Student Universal Support Ireland grant; and if he will make a statement on the matter. [7324/15]
View answerI assume the Deputy is seeking information in relation to tax relief in respect of third-level fees. Section 473A of the Taxes Consolidation Act 1997 provides for tax relief at the standard rate of income tax (20%) 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 such as administration fees, examination fees, capitation fees etc., 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 for 2014 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 for 2014 is €1,375.
A family with three siblings attending college on a full-time undergraduate basis, might be liable to €8,250 in student contribution charges. In claiming tax relief on such fees, the first €2,750 of any claim is disregarded and the remaining €5,500 would qualify for tax relief at 20%, giving a potential tax refund of €1,100.
Further information is available on the Revenue website at:
http://www.revenue.ie/en/tax/it/leaflets/it31.html
59. Deputy John Lyons asked the Minister for Finance if the appropriate tax has been paid in a case (details supplied); and if he will make a statement on the matter. [7338/15]
View answerI am advised by the Revenue Commissioners that Life Assurance Exit Tax is levied on the increase in value of certain products sold by Life Assurance companies. The rate is currently 41%. A policy or any part of a policy that is solely in respect of life assurance would not attract exit tax. Where a policy contains an investment element, that part of the policy, which relates to investment, would be subject to such tax.
Based on the information provided to the Revenue Commissioners by the person concerned and by the Life Assurance Company, there was an investment element to the relevant policy. Consequently the amount paid on the death of the person's wife would have consisted of both investment and life elements. The investment element generated a gain of €1,264.37 which was taxed at 41% giving an exit tax charge of €518.39.
60. Deputy Ruth Coppinger asked the Minister for Public Expenditure and Reform if he is implementing a plain English policy, as outlined by the National Adult Literacy Agency, in his Department's communications; and if he will make a statement on the matter. [7288/15]
View answerOne of the twelve Guiding Principles of Quality Customer Service in the Civil Service is that Departments and Offices "take a proactive approach in providing information that is clear, timely and accurate" and "continue the drive for simplification of rules, regulations, forms, information leaflets and procedures". In this context, my Department's Customer Charter 2014-2016 states that all written contact from the Department "will be in clear, simple language, free from jargon and technical terms as far as possible".
More generally, the increased use of plain language is an important part of the Government's Public Service Reform programme. The use of plain language facilitates more effective communication with our customers, makes services more accessible to users and reduces the need for repeated contact with public bodies. The Public Service Reform Plan 2014-2016, which I published in January 2014, includes a commitment to "continue to centrally promote the benefits of the use of plain language including through guidelines, training and other supports".
As part of our work in this area, last year my Department engaged the National Adult Literacy Agency (NALA) to deliver Plain Language Training for a number of staff in my Department, as well as customer service officers from other Departments and Offices. In addition, in cooperation with NALA, my Department also developed and circulated a guide for public servants on the use of plain language. I consider these supports delivered by my Department to be very important and they have proven to be very helpful in supporting a wide range of customer service officers to deliver better services.
61. Deputy Sean Fleming asked the Minister for Public Expenditure and Reform the number of public servants currently enrolled in the single public service pension scheme; and if he will make a statement on the matter. [7303/15]
View answerThe most recent estimated figures available to me, from April 2014, indicate that the total membership of the Single Public Service Pension Scheme at that time, was just over 22,000.
62. Deputy Michael Fitzmaurice asked the Minister for Public Expenditure and Reform in view of the Government's claims that the Irish economy has turned the corner and is in recovery, if he will amend the temporary Financial Emergency Measures in the Public Interest Acts to reduce the impact of the pension related deduction on the pensions of retired public servants, specifically those on modest pensions; and if he will make a statement on the matter. [7341/15]
View answerIt is understood that the measure to which the Deputy's question refers is the Public Service Pension Reduction (PSPR), which came into effect on 1 January 2011 by way of the Financial Emergency Measures in the Public Interest Act 2010, and which has since been amended via the Financial Emergency Measures in the Public Interest (Amendment) Act 2011 and the Financial Emergency Measures in the Public Interest Act 2013.
PSPR reduces the value of qualifying public service pensions. It is a progressively structured imposition, and as such takes account of the position of persons in receipt of modest-sized pensions. Specifically, the progressive structure of PSPR is evident in the fact that all pensions below €12,000 are exempt from PSPR, while pensions below €32,500 are exempt from a PSPR increase/extension legislated for in 2013 via the Financial Emergency Measures in the Public Interest Act 2013. In addition, for those pensions which are affected by PSPR, the reduction is proportionately greater for higher-value pensions than for lower-value pensions. The following table illustrates the impact of PSPR on a sample of public service pensions awarded on or before 29 February 2012.
|
Pension before PSPR (€) |
Annual Reduction (€) |
Annual Reduction (%) |
|
12,000 |
0 |
0 |
|
20,000 |
480 |
2.4 |
|
30,000 |
1,260 |
4.2 |
|
40,000 |
2,880 |
7.2 |
|
60,000 |
5,280 |
8.8 |
As the Deputy will be aware, I am required to review the Financial Emergency Measures in the Public Interest Acts 2009-2013 annually and cause a written report of my findings to be laid before each House of the Oireachtas. As part of that review I consider whether the various measures, including the PSPR, continue to be necessary, having regard to the purposes of the legislation. In my most recent report laid before the Houses of the Oireachtas in June 2014 I concluded that the continuation of the PSPR remained necessary.
However, as the economic and fiscal conditions move towards a more sustainable position, I believe it will be necessary to prepare for an orderly wind-down of the financial emergency legislation. In this context, and as I have previously indicated, it would be my intention, as a matter of priority and at the earliest date economic progress permits, to move towards reducing the burden of public service pension reductions, with the initial focus on the people in receipt of low pensions.
63. Deputy Ruth Coppinger asked the Minister for Jobs, Enterprise and Innovation if he is implementing a plain English policy, as outlined by the National Adult Literacy Agency, in his Department's communications; and if he will make a statement on the matter. [7286/15]
View answerMy Department's Customer Action Plan 2014-2017 sets out the standards and level of service customers can expect in their dealings with my Department. This document was updated in 2014 with the objective of enhancing the delivery of public services as outlined in the Public Service Reform Delivery Plan of January 2014. The Action Plan commits that, over the period 2014-2017, the Department will aim to use clear and simple language in its application forms and leaflets. Under the Plan, my Department has also established an internal cross divisional committee to monitor its implementation.
In addition, consideration is currently being given to the roll out of appropriate customer service training for staff who have a high level of interaction with external and internal customers.
Finally, as part of our ethos and ongoing commitment to the development of staff, training on effective communications and writing skills is provided which includes the skill of drafting communications in clear and simple language.
