Written Answers Nos. 59 to 69
59. Deputy Bernard J. Durkan asked the Tánaiste and Minister for Social Protection if an exceptional needs payment will be arranged in the case of a person (details supplied) in County Kildare; and if she will make a statement on the matter. [19099/15]
View answerThere is no record that the person concerned has made an application for an exceptional needs payment. The local Community Welfare Officer has issued the relevant application form by post. A decision may be made on receipt of the completed application form.
60. Deputy Willie Penrose asked the Tánaiste and Minister for Social Protection further to Parliamentary Question No. 358 of 15 July 2014, the progress that has been made in amending the Protection of Employees (Employees Insolvency) Acts 1984 to 2006, in order that they encompass the definition of deemed insolvency, in line with paragraph 4 of European Union Directive 2008/94/EC, and which would ensure employees have access to the insolvency payment scheme fund administered by her Department, and which recognises the unfair position that currently prevails for such employees; and if she will make a statement on the matter. [19112/15]
View answerMy Department is continuing to review the position to establish what, if anything, can be done to progress payments to individuals in situations where employers cease trading without engaging in a formal winding-up process and who owe monies to their employees.
My Department is consulting with a range of interested parties including the Office of the Director of Corporate Enforcement, the Department of Jobs, Enterprise and Innovation and the Revenue Commissioners to establish what, if anything can be done to progress payments to individuals in these situations. To date officials from my Department have had one formal meeting with the various parties mentioned above in connection with this issue and continue to engage with all relevant parties to try to progress the matter.
However, I am not in a position to indicate when this review will be completed.
61. Deputy Áine Collins asked the Minister for Finance if he will introduce a scheme that would encourage the sale of land (details supplied) to young, productive, progressive farmers. [18916/15]
View answerI am conscience of the importance of encouraging the availability of land to younger farmers, and this is an issue which was given great emphasis during last year's Agri-Taxation Review. A number of policies have been enacted or modified for this purpose in recent years, several of them emerging out of the Agri-Taxation Review. Included among these are the following:
Capital Gains Tax
Farm Restructuring Relief
The Finance Act 2013 introduced relief from capital gains tax for farm restructuring where the first transaction in the restructuring, for example, the sale, purchase or exchange of farm land, was carried out on or before 31 December 2015 and where the restructuring was completed within 24 months. The Finance Act 2014 extended this deadline to 31 December 2016. However, in order to comply with EU State aid requirements, the relief is now confined to agricultural land only; it does not apply to buildings on the land. The purpose of the relief is to facilitate the consolidation of farm land, thereby ensuring the more productive use of the consolidated land holding.
Retirement Relief
Section 598 of the Taxes Consolidation Act 1997 grants CGT retirement relief to farmers in respect of, among other things, the disposal of land, including land that has been let in certain circumstances.
In the case of land that is let, the Agri-Taxation Review recommended subject to certain conditions, that land that has been let for up to 25 years in total (increased from 15 years) ending with the disposal of that land should qualify for the relief. The Finance Act 2014 gave effect to this recommendation. The letting can be to an individual, a partnership or a company.
Since the enactment of the Finance (No. 2) Act 2013, farmers who let their land on conacre agreements were not eligible for retirement relief when the land was ultimately disposed of, except where the disposal was to a child (which includes a child of a deceased child, nephews and nieces and foster children in certain circumstances) of the person disposing of the land. The Finance Act 2014 gives farmers who let their land on conacre and who ultimately dispose of their land a once-off opportunity to avail of CGT retirement relief, provided they satisfy the other conditions of the relief, where they either:
- dispose of their land on or before 31 December 2016, or
- lease their land on or before 31 December 2016 for minimum periods of five years (up to a maximum of 25 years) and ultimately dispose of the land.
An overriding condition in relation to eligibility for retirement relief is that the land ultimately disposed of must have been owned and farmed by the retiring farmer for a period of not less than ten years immediately before the land is leased (or let on conacre up to 31 December 2016). A farmer who ultimately disposes of the land to his or her child (as defined) can let the land on conacre after 31 December 2016, pending that disposal, without losing eligibility for retirement relief. The changes outlined above are designed to encourage the long-term leasing of farm land and the transfer of that land to young, progressive farmers.
Capital Acquisitions Tax
Capital Acquisitions Tax (CAT) is the overall name for both Gift Tax and Inheritance Tax.
CAT relief is available in respect of gifts and inheritances of agricultural property, as defined in Section 89(1) Capital Acquisitions Tax Consolidation Act 2003, subject to certain conditions being satisfied.
The relief operates by reducing the value of the agricultural property by 90%.
The relief has been amended in the Finance Act 2014 to take account of the recent recommendations of the Agri-Taxation Review, designed to ensure productive use of agricultural property.
In order for a beneficiary of a gift or an inheritance to qualify for Agricultural relief on a gift or inheritance of agricultural property taken on or after 1 January 2015, the beneficiary of the gift or inheritance must farm the agricultural property on a commercial basis and with a view to the realisation of profits for a period of not less than six years or alternatively, lease the agricultural property to a lessee who will farm the agricultural property on a commercial basis.
The focus of the changes to CAT Agricultural relief in Finance Act 2014 is to target agricultural relief to active farmers and to thereby ensure that agricultural land is used productively when it is the subject of a transfer by way of either gift or inheritance.
Stamp Duty
Leasing farm land
One of the recommendations of the Agri-taxation Review intended to encourage more productive use of farm land is that stamp duty relief be given in relation to certain leases of farm land to encourage more productive use of land. This recommendation is now reflected in Section 81D of the Stamp Duties Consolidation Act 1999 which was introduced in the Finance Act 2014 and is subject to a commencement order by myself.
The section provides, subject to certain conditions, for relief from stamp duty to encourage the long-term leasing of farm land to active farmers.
The conditions that must be satisfied are:
- The term of a lease must be for a period of not less than six years and not more than 35 years.
- The land must be used exclusively for farming carried on by the lessee.
- The land must be farmed on a commercial basis and with a view to the realisation of profits thus confining the relief to genuine farmers.
The lessee (be it an individual, partners or a main shareholder and working director) must also:
- have an agricultural qualification (a qualification of the kind listed in Schedule 2, 2A or 2B to the Stamp Duties Consolidation Act 1999), or farm the land for not less than 50% of his or her normal working time.
Consanguinity Relief (Paragraph 5, Schedule 1 to the Stamp Duties Consolidation Act 1999)
Conveyances and transfers of certain properties between close relatives were subject to stamp duty at one-half the normal rate of stamp duty. The reduced stamp duty was payable by the individual to whom the land is conveyed or transferred. This relief is commonly known as consanguinity relief and was due to expire in relation to instruments executed prior to 1 January 2015.
The Agri-taxation Review recommended that this stamp duty relief be extended for three more years but confined to conveyances or transfers of farm land, in order to encourage more productive use of farmland.
Between 1 January and 31 December 2015, a conveyance or transfer by a person of any age can qualify for relief. Between 1 January 2016 and before 1 January 2018, only a conveyance or transfer by a person under 67 years of age can qualify for relief. The individual to whom the land is conveyed or transferred must either farm the land or lease it for a period of not less than six years to an individual who farms the land. Revenue will accept that a lease may also be to a partnership or to a company (whose main shareholder and working director farms the land on behalf of the company). [Where land is leased to a company that is owned equally by an individual and that individual's spouse or civil partner, and at least one of them satisfies the working director and the farming requirements, the relief will apply.]
The person who farms the land (including partners or working director as appropriate) must be a farmer with an agricultural qualification (a qualification of the kind listed in Schedule 2, 2A or 2B of the Stamp Duties Consolidation Act 1999) or farm the land for not less than 50% of his or her normal working time.
The land must be farmed on a commercial basis and with a view to the realisation of profits, thus confining the relief to genuine farmers.
These various policies are designed to maximise the extent to which younger farmers have access to land. I have no immediate plans for further policies to encourage the sale of land and it would not be appropriate to speculate on the issue in advance of the Budget process.
62. Deputy Joanna Tuffy asked the Minister for Finance the total expenditure on consultancy by his Department; the number of consultants engaged by his Department in the years 2011 to 2014; the names of the consultancy companies awarded contracts; and the steps which have been taken to reduce the expenditure on consultancy and the reliance on consultants by his Department in these years and for the future. [18949/15]
View answerThe information requested by the Deputy is contained in the following table and is taken from the information already published on my Department's website. The nature of my Department's work is such that, from time to time, reliance on specialist advice is the optimal route. In using such consultancies, my Department seeks not only to obtain value for money, but to target the best return possible for the State.
|
- |
- |
2014 |
|
Recipient |
Description |
Amount (€) |
|
A & L Goodbody |
Provision of registered office facility and company secretarial work for Sealuchais Arachais Teoranta |
1,457 |
|
A & L Goodbody Solicitors |
Provision of legal advice in relation to Irish Water |
53,283 |
|
Agency Assessments Ireland |
Consult re tender |
1,230 |
|
Alexander Caffrey |
Legal: Professional fees documentary counsel |
29,459 |
|
Aoife Goodman |
Legal Services: State Aid. |
23,764 |
|
Arthur Cox |
Legal advice on restructuring of Irish banking system, related litigation and further emerging issues. |
824,247 |
|
Byrne Wallace |
Legal advice on the Strategic Banking Corporation of Ireland |
6,605 |
|
Deloitte |
Advice in relation to Litigation |
97,935 |
|
Emma Doyle BL |
Legal: Professional fees documentary counsel |
29,217 |
|
Ernst & Young |
Agreed fee for tax research paper " The historical development and international context of the Irish corporate tax system." |
6,150 |
|
ESRI |
Commissioned research on the importance of Tax Policy in the Location Choices of multinational companies |
18,428 |
|
ESRI |
Research: 'Financing SMEs in Recovery: Evidence for Irish Policy Options |
122,834 |
|
Hayes Solicitors |
Legal advice in relation to Banking Sector |
6,888 |
|
Hogan Lovells International Ltd. |
Legal Services: State Aid |
3,936 |
|
Indecon |
Professional fees - Agricultural Taxation Review |
103,689 |
|
Mary Walsh |
Expert advice re Taxation |
3,075 |
|
Mason Hayes & Curran |
Legal advice in relation to Credit Union issues |
10,455 |
|
Matheson |
Legal advice in relation to the banking sector |
79,950 |
|
Matheson |
Professional Fees - Secondment |
8,364 |
|
Maurice G. Collins |
Legal Services: State Aid |
25,461 |
|
MKF Property |
Provision of services to review the existing Facilities Management Processes |
28,721 |
|
NAMA |
To cover incidental expenses of the Ministerial Advisory Group on NAMA. The members of the group operated on a pro bono basis |
26,632 |
|
Nick Reilly BL |
Legal: Professional fees documentary counsel |
29,217 |
|
Philip Baker QC |
Legal Services: State Aid |
56,271 |
|
Private contractor |
Development of a Risk Database |
759 |
|
Red C |
AIB and BOI Red C Surveys*2. Professional services in relation to the SME lending survey |
117,957 |
|
Ronald Brandon Davies |
Consult on "Taxes and Location of FDI" |
2,250 |
|
Ronald Brandon Davies |
Consult on spill over analysis project |
525 |
|
Seamus Coffey |
Technical Paper on Effective Rates of Corporation Tax in Ireland |
4,900 |
|
Silvia Martinez |
Legal: Professional fees documentary counsel |
29,217 |
|
Storm Technology Ltd |
IT consultancy: Dept. of Finance contribution to cost |
75,121 |
|
Strata3 |
IT consultancy: website development for the Medium-Term Economic Strategy (MTES) |
9,225 |
|
Strata3 |
IT consultancy: Dept. of Finance website development |
16,167 |
|
Tandem Consulting |
The facilitation of the executive development programme attended by MAC |
10,000 |
|
VMForensics Ltd |
Legal Expert (Air Travel Tax - Discovery Order) |
14,804 |
|
William Fry |
Legal advice in relation to Banking Sector |
20,664 |
|
Total |
|
1,898,858 |
|
- |
- |
2011 |
2012 |
2013 |
|
Recipient |
Description |
Amount (€) |
Amount (€) |
Amount (€) |
|
Aram |
Advices in relation to Framework Development - Mortgage Arrears |
121,000 |
|
|
|
Charles River Associates |
Economic Advice to the Minister on competitions implications of the merger between AIB and EBS |
60,500 |
|
|
|
Niamh Hyland |
Competition and State aid advices relating to AIB pursuant to section 9 of the Credit Institutions (Stabilisation) Act, 2010 |
24,657 |
|
|
|
David Barniville |
Competition and State aid advices relating to AIB pursuant to section 9 of the Credit Institutions (Stabilisation) Act, 2010 |
36,402 |
|
|
|
Mazars |
Professional services in relation to the SME Lending Survey |
52,454 |
60,885 |
|
|
Thomas J Foley |
Consultancy Services (Mortgage Arrears/Personal Insolvency Project) |
|
71,217 |
|
|
BDO |
The BDO study, together with an inhouse examination resulted in an overhaul of the film relief scheme. Changes to the scheme were introduced in section 24 of Finance Act 2012. These changes essentially took private investors out of the loop and provided tax credits directly to the film producers. There was also a cost saving for the Exchequer. |
|
64,575 |
|
|
Deloitte |
External review of General Government Debt statistical error. Report provided to the Department and used to inform management with their decision making process on the structure of the Government Financial Statistics Unit. |
|
61,553 |
|
|
Grant Thornton |
Professional fees in respect of the assessment of the Credit Review Office |
|
31,808 |
|
|
Arthur Cox |
Legal advice in relation to the Bank Guarantee Scheme, advising on the recapitalisation of AIB , Bank of Ireland and IL&P (including advice in relation to obtaining various orders under the Credit Institutions (Stabilisation) Act 2010) and defending various legal proceedings relating to banking matters, the disposal of shares in Bank of Ireland to a consortium of private investors, the nationalisation of Anglo Irish Bank Corporation plc, the creation of the National Asset Management Agency (NAMA), the Eligible Liabilities Guarantee Scheme (ELG), the liquidation of IBRC, restructuring plans. The disposal by the State of Preference Shares and Contingent Capital Instruments in Bank of Ireland (combined deal value of over EURO 3.5 billion). |
1,373,060 |
2,879,427 |
1,728,407 |
|
A&L Goodbody |
Provision of registered office facility and company secretarial work for Sealuchais Arachais Teoranta |
2,823 |
2,869 |
2,873 |
|
Mercer (Ireland) ltd |
Review of Remuneration Practices & Frameworks at the Covered Institutions |
|
73,800 |
72,570 |
|
Matheson |
Legal advice regarding the acquisition by the Minister for Finance of Irish Life and the subsequent disposal of Irish Life to Canada Life Limited (a Great West Lifeco subsidiary) and related matters. The acquisition and disposal transactions had a combined deal value of EURO 2.6 billion. |
|
289,604 |
717,923 |
|
Red C |
Professional services in relation to the SME Lending Survey |
|
61,439 |
118,572 |
|
National Asset Management Agency |
To cover incidental expenses of the Ministerial Advisory Group on NAMA. The members of a group operate on a pro bono basis. |
|
|
23,351 |
|
National Asset Management Agency |
Contribution to third party legal costs following litigation |
|
|
358,144 |
|
Dr. Anil Shivdasani |
Expert witness services provided in connection with Joan Collins V the Minister for Finance, Ireland and the Attorney General |
|
|
82,853 |
|
Economic & Social Research Institute |
Economic modelling to serve as input to Medium Term Economic Strategy - spatial development principles(two projects) |
|
|
39,986 |
|
PMCA Economic Consultancy |
Economic consulting analysis and assistance in support of the preparation of the Medium Term Economic Strategy 2014 - 2020 |
|
|
49,043 |
|
Crowe Howarth |
Review of the R&D tax credit. The review and associated report informed 3 amendments to the R&D regime. These amendments were announced as part of Budget 2014 and legislated for in Finance No.2 Act 2013. |
|
|
36,851 |
|
Indecon |
Living City Initiative - cost/benefit analysis |
|
|
28,290 |
|
Creative A.D. Limited |
Graphic Design work for the covers of a number of publications |
|
|
7,472 |
|
Strata3 |
Website development - In 2013 the Department of Finance undertook a project related to the design and development of a new high quality public website to replace the current version. The key objective of the new website was to enable the Department to effectively communicate and provide up to date information on our objectives, activities and achievements to our stakeholders. |
|
|
46,726 |
|
Brendan P Ryan |
Prepared a paper on the public expenditure approval process in advance of the Hall v Minister for Finance court case in relation to Promissory Notes |
|
|
828 |
|
Total |
|
1,670,896 |
3,597,176 |
3,313,889 |
63. Deputy Joanna Tuffy asked the Minister for Finance if he will provide the number and the names of external consultant companies engaged by his Department to undertake information technology related work for the Revenue Commissioners in the years 2011 to 2014; the number of persons supplied by these companies to work on such projects; the amount paid to each company for these services in each of these years; the invoicing contract payment mechanism used, if it was by hour, by project, by person or by a combination of these mechanisms; the verification mechanisms in place to ensure that the invoicing and contract payment mechanisms reflected work actually carried out; and if he will make a statement on the matter. [18954/15]
View answerI am advised by the Revenue Commissioners that the details sought by the Deputy are set out in the following tables. Where the work was undertaken on a "per person per day" basis, details of the number of persons engaged are set out in the table.
Information regarding the number of persons engaged is not available where companies were engaged to deliver a specific body of work or project. It should also be noted that the amount paid may not relate to work done solely in that particular year i.e. work delivered in a particular year may not have been paid until the following year. Companies providing external resources were selected following a tendering process in 2010 and in 2013.
The work undertaken by external resources is supervised and authorised by Revenue management. Payments in respect of resources working on per diem rates are based on the work-days reported by Revenue managers. Payments in respect of project work are based on invoices certified by Revenue managers.
External resources working in Revenue are obliged to adhere to the Revenue Delivery Method (RDM) which is a comprehensive guide to the activities required to deliver high-value ICT solutions and services for Revenue. It provides Revenue ICT teams with proven processes, deliverables and techniques that enable them to define what to do and how to do it.
Expenditure on external IT resources is required by Revenue to engage computer experts to develop, support and maintain critical IT projects, such as Integrated Taxpayer Processing and Revenue On-Line Services. The software developments that result from such expenditure are tangible assets and are recognised as such in Revenue's Annual Appropriation Account.
|
Total number of companies |
Names of the companies |
Amount paid (€) |
Payment Mechanism |
Number of external resources |
|
16 |
Year 2011 |
|
||
|
Accenture |
11,690,379 |
Per person per day |
119 |
|
|
Deloitte |
3,824,320 |
Per person per day |
50 |
|
|
Ergo Services Ltd |
788,607 |
Per person per day |
11 |
|
|
Fujitsu (Ireland) Limited |
993,011 |
Per person per day |
31 |
|
|
SQS Software Quality Systems (Ireland) Limited |
714,848 |
Per person per day |
15 |
|
|
Version 1 Software Limited |
2,667,121 |
Per person per day |
27 |
|
|
Advance Business Solutions |
17,584 |
Per project |
||
|
Bull Information Systems Ireland |
44,757 |
Per project |
||
|
Computer Associates Plc |
13,310 |
Per project |
||
|
Gartner Group Ireland |
30,967 |
Per project |
||
|
IBM Ireland Ltd |
46,658 |
Per project |
||
|
Innovative Systems Inc. |
21,772 |
Per project |
||
|
Janacon Solutions Ltd |
2,541 |
Per project |
||
|
Luminary Solutions |
13,510 |
Per project |
||
|
Microsoft |
66,908 |
Per project |
||
|
National University of Ireland Maynooth |
12,100 |
Per project |
||
|
TOTAL |
20,948,393 |
|
Total number of companies |
Names of the companies |
Amount paid (€) |
Payment Mechanism |
Number of external resources |
|
15 |
Year 2012 |
|||
|
Accenture |
11,921,757 |
Per person per day |
83 |
|
|
Deloitte |
8,020,558 |
Per person per day |
48 |
|
|
Ergo Services |
629,789 |
Per person per day |
7 |
|
|
Fujitsu |
1,197,328 |
Per person per day |
17 |
|
|
SQS Software |
1,014,403 |
Per person per day |
9 |
|
|
Version 1 |
2,121,787 |
Per person per day |
14 |
|
|
Actian |
9,932 |
Per project |
||
|
Advanced Business Solutions |
3,386 |
Per project |
||
|
Bull Information Systems |
104,690 |
Per project |
||
|
Detica |
374,172 |
Per project |
||
|
Gartner Ireland |
19,680 |
Per project |
||
|
Jacacon Solutions |
1,968 |
Per project |
||
|
Microsoft |
53,136 |
Per project |
||
|
Service Solutions |
3,444 |
Per project |
||
|
WCC Services |
4,275 |
Per project |
||
|
TOTAL |
25,480,305 |
|
Total number of companies |
Names of the companies |
Amount paid (€) |
Payment Mechanism |
Number of external resources |
|
16 |
Year 2013 |
|||
|
Accenture |
15,757,847 |
Per person per day |
83 |
|
|
Deloitte |
5,335,294 |
Per person per day |
51 |
|
|
Ergo Services |
966,324 |
Per person per day |
11 |
|
|
Fujitsu |
2,236,034 |
Per person per day |
23 |
|
|
SQS Software |
1,218,442 |
Per person per day |
12 |
|
|
Version 1 |
3,238,608 |
Per person per day |
23 |
|
|
Actian |
3,137 |
Per project |
||
|
Advanced Business Solutions |
1,372 |
Per project |
||
|
Autoaddress |
218,761 |
Per project |
||
|
Bull Information Systems |
423,035 |
Per project |
||
|
Cloudera |
18,134 |
Per project |
||
|
Detica |
298,946 |
Per project |
||
|
Gartner Ireland |
47,601 |
Per project |
||
|
Innovative Systems |
216,718 |
Per project |
||
|
SAS Institute |
17,417 |
Per project |
||
|
WCC Services |
15,744 |
Per project |
||
|
TOTAL |
30,013,414 |
|
Total number of companies |
Names of the companies |
Amount paid (€) |
Payment Mechanism |
Number of external resources |
|
19 |
Year 2014 |
|||
|
Accenture |
10,040,711 |
Per person per day |
69 |
|
|
Deloitte |
5,031,841 |
Per person per day |
32 |
|
|
Ergo Services |
1,323,432 |
Per person per day |
13 |
|
|
Fujitsu |
1,708,641 |
Per person per day |
17 |
|
|
SQS Software |
379,653 |
Per person per day |
5 |
|
|
System Dynamics |
1,433,419 |
Per person per day |
19 |
|
|
Version 1 |
4,501,681 |
Per person per day |
31 |
|
|
Advanced Business Solutions |
8,715 |
Per project |
||
|
Autoaddress |
39,668 |
Per project |
||
|
BAE Systems |
1,605 |
Per project |
||
|
Bull Information Systems |
269,546 |
Per project |
||
|
Cloudera |
31,915 |
Per project |
||
|
Gartner Ireland |
16,714 |
Per project |
||
|
Innovative Systems |
47,721 |
Per project |
||
|
Intrasoft |
57,761 |
Per project |
||
|
SAS Institute |
10,775 |
Per project |
||
|
Verizon Ireland |
39,252 |
Per project |
||
|
WCC Services |
7,995 |
Per project |
||
|
Zinopy |
23,862 |
Per project |
||
|
TOTAL |
24,974,907 |
64. Deputy Michael McGrath asked the Minister for Finance if, in order to qualify for the disabled drivers and disabled passengers scheme, it is a requirement that the pre-tax cost of adapting the vehicle must amount to at least 10% of its pre-tax cost; and if he will make a statement on the matter. [18990/15]
View answerAs the Deputy is aware, the 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.
Prior to the enactment of the Finance Act 2014 it was a requirement of the Scheme that, in order for a passenger to qualify for the Scheme, the qualifying vehicle had to be specially constructed or adapted to take account of the passenger's disablement, and that the cost of such adapted consist of not less than 10% of the value of the car excluding VAT and VRT.
Section 61 of the Finance Act 2014 amended Section 92 of the Finance Act 1989 to remove the 10% requirement. Accordingly, though a vehicle must still be specially constructed or adapted to qualify for the Scheme there is now no requirement that the adaptation must account for a certain percentage of the cost of the vehicle.
65. Deputy Michael McGrath asked the Minister for Finance if, in order to qualify for the disabled drivers and disabled passengers scheme, a certain condition (details supplied) must be met. [18991/15]
View answerThe legislation governing the Drivers and Passengers with Disabilities Scheme is contained in Section 92 of the Finance Act 1989 (as amended), Section 134(3) of the Finance Act 1992 (as amended) and the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994 (S.I. 353 of 1994). Full details of the Scheme, including the legislative criteria which must be met, are set out in Information Leaflet VRT 7 which is available from the Revenue website www.revenue.ie.
I am advised by the Revenue Commissioners that Regulation 10(1)(a) of S.I. 353 of 1994 specifies that relief is restricted to a vehicle which has been specially constructed or adapted for use by the person with the disability. Accordingly, if the vehicle in which the person with the disability will be transported does not need to be specially constructed or adapted the vehicle does not qualify under the scheme.
Any further information or assistance in relation to the details of the scheme is available from Revenue's Central Repayments Office in Monaghan, who may be contacted on 1890 60 60 61.
66. Deputy Brendan Griffin asked the Minister for Finance if he will consider making repayments by dairy farmers, in respect of milk quota super levies, tax deductible; if he is aware of the hardship that levies are causing to dairy farmers, and the losses that they represent for rural economies; and if he will make a statement on the matter. [19001/15]
View answerI am advised by the Revenue Commissioners that payments made by dairy farmers in respect of milk quota super levy (under SI 227 of 2008, as amended and Council Regulation EC 1234/2007, as amended) are an expense of the trade and as such are tax deductible.
In respect of the 2015 super levy, a regulation has been introduced whereby farmers who are facing a super levy liability will be able to pay that levy over a three year period. The terms of the scheme require farmers to repay a minimum of one-third of the payment this year and two thirds by next, with the remainder payable in 2017.
Farmers will be entitled to claim any super levy fines in full as a deduction against farm income in the year in which the expense is recognised in their accounts.
67. Deputy Brendan Griffin asked the Minister for Finance if the Revenue Commissioners will introduce a special low-cost licence for minor alcoholic sales, such as organic stores that sell small quantities of organic wine, as meeting the full wine sales criteria is highly expensive; and if he will make a statement on the matter. [19004/15]
View answerThe Licensing Acts 1833 to 2010, together with the Finance (1909-10) Act 1910, provide the regulatory framework for liquor licences, including the licences relevant to the sale of wine. Under these provisions, wine can be sold for personal consumption only by a person who holds a publican's licence, a wine retailer's on-licence, a special restaurant licence, or a wine retailer's off-licence. At present, the Revenue Commissioners do not have the authority under the licensing laws to issue any other form of licence.
Accordingly, any provision for a special licence of the sort described by the Deputy would require, in the first instance, amendments to the Licensing Acts which are a matter for the Minister for Justice and Equality.
That being said, even if such a special licence were introduced I would have concerns about the enforcement of a charge of a duty of excise for such a licence. For example, if the described special licence was linked to sale of a restricted quantity or type of alcohol product there would be significant enforcement costs associated with monitoring of the sales of premises with such a special licence.
68. Deputy Brendan Griffin asked the Minister for Finance if he will provide further consideration to ways to provide a 9% rate of value added tax for residential construction services; and if he will make a statement on the matter. [19019/15]
View answerAnnex III of the EU VAT Directive allows Member States to apply a reduced rate to the construction, repair and renovation of housing but not to non-residential construction. While most Member states apply the standard rate to construction services, Ireland has historically applied the 13.5% reduced rate of VAT to all construction services under a derogation from the EU VAT Directive. This derogation is only permissible where the VAT rate applying is 12% or greater. Accordingly, it is not legally possible to introduce a 9% rate of VAT on non-residential construction services. Having said that, it is possible to apply the 9% VAT rate to the construction of residential properties, but as I have said before this would involve having two separate VAT rates applying to construction services, would be difficult to administer and could lead to underpayment of VAT. Accordingly, I have no plans to apply different rates to construction services.
69. Deputy Micheál Martin asked the Minister for Finance if he or his Department were aware that the Irish Stock Exchange did not request the Office of the Director of Corporate Enforcement to review the Siteserv share prices in 2012; his views on this decision; and if he will make a statement on the matter. [19040/15]
View answerNotwithstanding media reports on this matter last week, the Irish Stock Exchange investigates suspicious share trading activity including suspected insider dealing on the Enterprise Stock Market, being the market on which Siteserv shares traded, and reports any such findings to the Office of Director of Corporate Enforcement. The Department of Finance does not have a role in this process.
