Written Answers Nos. 127 - 138
127. Deputy Paul Murphy asked the Minister for Finance the way in which C2 subcontractors were registered in the construction, meat processing and forestry sectors, per year, between 2000 and 2014; and the amount of tax each sector paid in each year. [13900/15]
View answer128. Deputy Paul Murphy asked the Minister for Finance the number of workers in the construction, meat processing and forestry sectors registered C45 RTC/1, per year, between 2000 and 2014; and the amount of tax that was paid by these workers, from each of the sectors, in each of the years in question. [13901/15]
View answer129. Deputy Paul Murphy asked the Minister for Finance the number of workers in the construction, meat processing and forestry sectors who were employed on a pay as you earn basis, per year, between 2000 and 2014; and the amount of tax that was paid by these workers, from each of the sectors, in each of the years in question. [13902/15]
View answerI propose to take Questions Nos. 127 to 129, inclusive, together.
I am informed by the Revenue Commissioners that the specific information for the 14 year period requested by the Deputy is not readily available and cannot be obtained without conducting a detailed examination of their records. This being the case, I am further informed that the estimated time required to carry out such detailed examination is not, at this time, determinable.
Until the examination is carried out, it is difficult to anticipate, in particular as regards the earlier tax years, whether all of the 'sector specific' information requested can be produced.
I will revert to the Deputy further in these matters when the Revenue Commissioners have carried out their examination and advised me of the outcome.
130. Deputy Paul Murphy asked the Minister for Finance if the national C2 monitoring group is still operational; and if not, the way in which the Revenue Commissioners monitor subcontractors who were formerly C2 registered, following the cancellation of C2 registration in January 2012. [13903/15]
View answerAs I explained to the Deputy in my response on the 4 March to Parliamentary Question No. 9433/15, the paper based Relevant Contracts Tax (RCT) system was replaced by the electronic Relevant Contracts Tax (eRCT) system and the paper based C2 Certificate was discontinued with effect from 1 January 2012.
The Deputy can be assured, however, that monitoring of abuses of taxes and duties, including the eRCT system, is a key element of Revenue's day to day compliance programmes as evidenced by the significant resources committed by Revenue to compliance interventions in the construction sector. The eRCT system is a much more efficient way for Revenue to actively manage subcontractors' tax compliance risks than the manual processes that would have previously applied in the paper based system. I am aware that the extensive amount of data available from the eRCT system is used by Revenue in their risk analysis systems to determine suitability for compliance interventions. Additionally, the system facilitates the periodic automatic review of the deduction rates of the entire registered subcontractors' case base and the updating of deduction rates to reflect the ongoing compliance record of the subcontractor. This type of review would have been impossible under the old arrangements.
131. Deputy Thomas P. Broughan asked the Minister for Finance the number of workers who would be removed if the universal social charge entry point was increased from €12,012 to €14,875. [13921/15]
View answerI am advised by the Revenue Commissioners that the number of income earners that would be additionally exempted from the Universal Social Charge (USC) by increasing the USC threshold from €12,012 to €14,875 is estimated to be in the order of 114,600.
These figures are estimates from the Revenue tax forecasting model using latest actual data for the year 2012, adjusted as necessary for income, self-employment and employment trends in the interim. They are estimated by reference to 2015 incomes and are provisional and may be revised.
132. Deputy Dan Neville asked the Minister for Finance if an application for tax relief for vehicles purchased for use by persons with disabilities will be reviewed in respect of a person (details supplied) in County Limerick. [13928/15]
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, assistance with fuel costs, 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.
The Scheme represents a significant tax expenditure. Between the Vehicle Registration Tax and VAT foregone, and the assistance with fuel costs used by members of the Scheme, based on provisional figures the Scheme represented a cost of €48.6 million to the Exchequer in 2014, an increase of €5.1 million on the 2013 cost. This figure does not include the revenue foregone to the Local Government Fund in respect of the relief from Motor Tax provided to members 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. However, in the still challenging fiscal environment and given the scale and scope of the Scheme, I have no plans to expand the medical criteria beyond the six currently provided for in the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994.
133. Deputy Bernard J. Durkan asked the Minister for Finance the options available to consumers in respect of insurance companies who refuse to offer insurance against flood damage, despite no flooding having occurred for a number of years; and if he will make a statement on the matter. [13942/15]
View answerThe 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 against which they are prepared to insure 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.
In order to help those who have been affected by flooding, Government policy aims to address the underlying problem through appropriate remedial works where this is economically feasible. The Office of Public Works is committed to alleviating the impact of flooding through the provision of defences as well as a comprehensive assessment of flood risk throughout the country and development of flood risk management plans for the areas most at risk under the National Catchment Flood Risk Assessment & Management (CFRAM) Programme. This commitment is underpinned by a significant capital works investment programme on flood relief measures. Works are completed on a prioritised basis. Once these works are completed the availability of flood insurance in affected areas would be expected to increase.
The OPW and Insurance Ireland have agreed a Memorandum of Understanding on a sustainable system of information sharing in relation to completed flood alleviation schemes. The outcome of this arrangement, which came into effect in June 2014, 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 in a position to reflect this in assessing the provision of flood insurance to householders in areas where works have been completed. The arrangements set out in the Memorandum represent an ongoing process which, over time, should lead to an improvement in the availability of flood insurance cover.
The OPW and the Department of Finance will continue contact, including meetings, with Insurance Ireland to review the operation of the Memorandum of Understanding.
In cases where individuals which are experiencing difficulty in obtaining flood insurance and believe that they are being treated unfairly it is open to them to contact 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 (01) 676 1914 or by email at info@insuranceireland.eu.
134. Deputy Pearse Doherty asked the Minister for Finance if he will provide an update on the establishment of the credit register; the number of companies that applied to manage the register; and of these, the number that were Irish companies. [13957/15]
View answer135. Deputy Pearse Doherty asked the Minister for Finance if the company chosen to run the credit register will have access to the personal public service numbers of citizens; and if he will make a statement on the matter. [13958/15]
View answerI propose to take Questions Nos. 134 and 135 together.
The Credit Reporting Act 2013 provides that the Central Bank of Ireland (the 'Bank') is responsible for the establishment and operation of the central credit register (CCR).
In 2014, the Bank completed a public procurement process to select a partner and solutions to build and operate the CCR on its behalf. Eleven companies or partnerships expressed interest in participating in the procurement process (of which five were Irish registered companies). Five companies were shortlisted to take part in the competitive dialogue stage (of which two were Irish registered companies). Four companies submitted provisional tenders (of which two were Irish registered companies) and two companies submitted final tenders (of which one was an Irish registered company). The successful bidder was CRIF S.p.A, an Italian company. It was a condition of the tender that any successful bidder would establish an Irish registered company. In February 2015 the Bank signed a contract with CRIF Ireland Limited, a wholly owned Irish subsidiary of the preferred bidder.
The Bank has now commenced the design of the CCR solution and processes in conjunction with CRIF Ireland Ltd. The Bank continues to engage with representative industry groups to explain its approach and intends to publish a consultation paper in the near future. It is anticipated that 2015 will be spent in developing and testing the technical solutions with relevant stakeholders. The initial phase of the CCR will focus on lending to individuals and is expected to become operational by mid-2016. A later phase will address lending to incorporated entities and is tentatively scheduled to be operational by end-2017.
The Credit Reporting Act 2013 sets out the range of personal information which may be held on the CCR, including Name, Date of Birth, Address and Personal Public Service Number (PPSN). The Bank will make regulations specifying the final personal information and credit information to be held on the CCR. The Bank notes that the extent and quality of personal information collected will have a significant impact on the capacity of the CCR to deliver complete and accurate credit reports. The Bank must consult with the Data Protection Commissioner on such regulations and also seek the consent of the Minister for Finance. In advance of such consultation on the regulations the Bank intends to conduct a Privacy Impact Assessment to assist in finalising the personal information to be held. The Bank expects that a decision on the specific personal data (including PPSN) to be held on the CCR will be taken in Quarter 4 of 2015.
The Bank will be registered with the Data Protection Commissioner as the data controller for the CCR. CRIF Ireland Ltd will be registered as a data processor and will process data in accordance with the instructions of the Bank. CRIF Ireland Ltd will have access to all of the personal and credit information held on the CCR in order to create accurate and reliable credit reports. The agreement between the Bank and CRIF Ireland Ltd contains robust provisions regarding the security and confidentiality of CCR information. These provisions are designed to safeguard sensitive personal information and comply with requirements of the Credit Reporting Act and data protection legislation.
136. Deputy Tom Barry asked the Minister for Finance the value in monetary terms of value added tax being paid back to the United Kingdom because companies have succeeded in tendering for public procurement, in cases under the €41,000 threshold. [13971/15]
View answer137. Deputy Tom Barry asked the Minister for Finance the value in monetary terms of value added tax being paid to European Union countries other than the United Kingdom because companies have succeeded in tendering for public procurement, in cases under the €41,000 threshold. [13972/15]
View answer138. Deputy Tom Barry asked the Minister for Finance the value in monetary terms of value added tax being paid to non-European Union countries because companies have succeeded in tendering for public procurement, in cases under the €41,000 threshold. [13973/15]
View answerI propose to take Questions Nos. 136 to 138, inclusive, together.
I understand my officials have been in touch with the Deputy's office to explain that the Revenue Commissioners do not have the information to these questions as the detail is not contained in the relevant VAT returns.
I have also been informed that officials from the Office of Government Procurement have spoken with Deputy Barry to explain the policy position that requires Ireland's National Guidelines on Public Procurement to be in compliance with the relevant European Directives.
