Written Answers Nos. 81-91
81. Deputy Willie O'Dea asked the Tánaiste and Minister for Social Protection if she will review the issue of social welfare repayments for a family (details supplied) in County Kildare who are under severe financial pressure and cannot afford to repay at the current rate; and if she will make a statement on the matter. [38871/15]
View answerThe person referred to has been repaying a substantial overpayment for a number of years. She is currently repaying by way of deduction from her weekly social welfare payment.
On foot of recent evidence received regarding her circumstances, the Department has agreed to accept a lower rate of repayment by way of weekly deduction. This will be communicated directly to the person concerned.
82. Deputy Patrick O'Donovan asked the Tánaiste and Minister for Social Protection the position regarding a disability allowance appeal by a person (details supplied) in County Wexford; when the person will be called for an oral hearing; and if she will make a statement on the matter. [38881/15]
View answerThe Social Welfare Appeals Office has advised me that an appeal by the person concerned was registered in that office on 14 August 2015. It is a statutory requirement of the appeals process that the relevant Departmental papers and comments by the Deciding Officer on the grounds of appeal be sought. When these papers have been received from the Department, the case in question will be referred to an Appeals Officer who will make a summary decision on the appeal based on the documentary evidence presented or, if required, hold an oral appeal hearing.
The Social Welfare Appeals Office functions independently of the Minister for Social Protection and of the Department and is responsible for determining appeals against decisions in relation to social welfare entitlements.
83. Deputy Patrick O'Donovan asked the Tánaiste and Minister for Social Protection if she plans to make changes on the imposition of PRSI charges on community employment scheme participants receiving more than €352 per week, as it is a deterrent to those with a number of dependants participating in a scheme; and if she will make a statement on the matter. [38882/15]
View answerI am providing in the Social Welfare Bill currently being debated in this House for the introduction of a new PRSI Credit which will benefit a range of lower paid employees including relevant participants in community employment, gateway and Tús schemes.
Currently, PRSI Class A employees do not make an employee contribution where weekly earnings are under €352.01. Class A employees with weekly earnings of €352.01 or more make a 4% contribution charged on all of their earnings. This creates a “step effect” as net income reduces immediately by the full 4% PRSI charge applied to all earnings.
The new PRSI Credit I am now introducing will reduce the amount of PRSI paid for those with weekly gross earnings between €352.01 and €424. The maximum weekly PRSI Credit of €12 applies at weekly earnings of €352.01 - this will reduce the current weekly PRSI charge from €14.08 to €2.08. Where weekly earnings exceed €352.01 and are less than €424.01 per week, the maximum weekly PRSI Credit applying is reduced on a tapered basis. The new arrangements will ensure that all employees earning between €352 and €424 per week will see their PRSI contribution reduce from January next and the employee will always be better off as earnings increase.
Participants of community employment, gateway and Tús schemes receive a weekly payment which is equivalent to the social welfare payment appropriate to their family size, plus a top up of €20, subject to a minimum payment of €208 per week. This payment is treated in the same manner as earnings from employment for PRSI purposes and accordingly is subject to Class A PRSI. Accordingly, all participants in these schemes earning between €352 and €424 per week will benefit from the new measure. The payment of Class A PRSI entitles these participants to establish entitlement to the full range of long and short term social insurance benefits.
I was also pleased in the recent Budget to announce an increase of €2.50 per week from January in the top up payable to participants of the various employment schemes such as community employment operated by the Department. It should also be noted that all participants on these schemes who have children aged 17 or under will benefit next year from the €5 per month increase in Child Benefit.
84. Deputy Clare Daly asked the Tánaiste and Minister for Social Protection if she is satisfied with the JobPath process, and that it is not impeding the work of local Intreo offices and duplicating and undermining services already being provided; and if she will make a statement on the matter. [38901/15]
View answerJobPath is a new approach to employment activation that supports people who are long-term unemployed and those most at risk of becoming long-term unemployed to secure and sustain paid employment. Following the completion of a public procurement process, two companies were selected to provide the JobPath service - Turas Nua Limited and Seetec Limited. The companies will deliver services directly and will also engage a range of local subcontractors, including local training and employment service providers.
JobPath is an addition to, not a substitute for, the services already provided by the Department. JobPath is augmenting and complementing the Department’s existing internal employment service capacity as well as that already delivered under contract arrangements, with Local Employment Service and Job Club providers, and is thereby increasing the Department’s overall capacity to engage with, support and assist jobseekers to enter / re-enter and sustain employment. JobPath does not duplicate or undermine existing services.
85. Deputy Clare Daly asked the Tánaiste and Minister for Social Protection her views regarding the fact that the JobPath scheme is being operated by the Seetec company, which is being investigated in the United Kingdom because of allegations that persons were harshly sanctioned, resulting in suicide and human rights violations; and if she will make a statement on the matter. [38902/15]
View answerJobPath is a new approach to employment activation that will support people who are long-term unemployed and those most at risk of becoming long-term unemployed to secure and sustain paid employment. Following the completion of a public procurement process, two companies were selected to provide the JobPath service - Turas Nua Limited and Seetec Limited. The companies will deliver services directly and will also engage a range of local subcontractors, including local training and employment service providers.
Seetec was accused of fraudulent activity by former staff members in 2013. This alleged fraud related to claims that Seetec inflated employment outcomes for people with disabilities under the 'Work Choices' programme in the UK. The Department for Work and Pensions has publicly refuted these claims and advised the UK’s Public Accounts Committee that it has investigated the claims and found no wrongdoing.
The potential for inflating figures has been taken into consideration in the design of JobPath. The Department is satisfied that artificial inflation of employment outcomes will be controlled in Ireland though the use of data matching with Revenue Commencement of Employment records and the Department’s own welfare payment systems.
The criticism in relation to sanctions in the UK arose in relation to persons with disabilities and those in receipt of health related benefits. The clients selected for referral to the JobPath service do not include such categories of clients. Decisions regarding a person’s welfare entitlements while on JobPath will be taken only by Departmental officials and not by the JobPath companies. The sanction process for clients on JobPath is exactly the same as the process for clients who engage with the Department’s own activation service.
86. Deputy Brian Stanley asked the Minister for Finance the tax incentives that are currently available to those who provide home nursing. [38709/15]
View answerI assume that the Deputy is referring to tax relief in respect of the cost of employing a person to take care of an incapacitated individual. I am advised by the Revenue Commissioners that Section 467 of the Taxes Consolidation Act 1997 provides tax relief for an individual in respect of the cost of employing a person (including a person whose services are provided by or through an agency) to take care of a family member or relative who is totally incapacitated by reason of physical or mental infirmity. Tax relief, at the individual's marginal rate of tax, may be claimed on the actual cost incurred in employing a carer up to a maximum cost of €75,000 for 2015 and subsequent years, or €50,000 for years up to and including 2014.
87. Deputy Robert Dowds asked the Minister for Finance the reason the Revenue Commissioners insist on receiving a personal public service number for a deceased foreigner who is leaving a legacy to an Irish resident; and if he will ensure that the process for paying tax on such a legacy is simplified. [38716/15]
View answerI am advised by the Revenue Commissioners that the requirement for a Personal Public Service Number (PPSN) ensures that the aggregation of gifts and inheritances from different disponers, as required for the calculation of Capital Acquisitions Tax (CAT) liabilities, is correctly dealt with thereby ensuring that the correct reliefs are applied and the correct amount of tax is paid. As I explained to the Deputy in my reply to Question number 37331/15 on 3 November 2015, the PPSN is also required for the completion of the Inland Revenue Affidavit (CA24) in order to take out a grant of probate.
A PPSN of the deceased disponer is required by Revenue when the beneficiary of a legacy is subsequently submitting their CAT Return (IT38). The obligation to pay tax on the legacy rests with the beneficiary. I am advised by the Revenue Commissioners that the filing of CAT returns and payments can be done online on Revenue's Online Service (ROS) and this is a straightforward and simplified process. ROS will automatically calculate the tax due and contains up-to-date details of the relevant threshold amounts. I strongly encourage taxpayers to use the ROS facility to make their returns. Alternatively, if a beneficiary has any difficulties in meeting their CAT obligations, they can contact their local Revenue office, who will provide any necessary assistance.
88. Deputy Fergus O'Dowd asked the Minister for Finance the number of applicants awaiting transfer in his Department to locations other than their present location; the number of applications, by location; the rules that apply for such transfers; if an applicant has a defined position on the list for transfer; the grounds that apply to applicants being moved up or down on the list; and if he will make a statement on the matter. [38756/15]
View answerI wish to inform the Deputy that I am aware of five staff who have applied through the Human Resources Unit of my Department to be transferred to locations other than their present location. There are a few ways for staff to apply for a transfer to other Departments and Offices including applying directly to the Department/Office and applying for a "Head to Head" transfer through their Union Magazine. My Department would not be aware of such applications. Three staff members have applied to transfer from the Department's Dublin Office to the Department's Tullamore Office and the remaining two staff members have applied for a transfer from the Department's Tullamore Office to the Department's Dublin Office.
89. Deputy Michael McGrath asked the Minister for Finance the proportion that income tax, including the universal social charge, represents of all taxes collected in each of the years 2005 to 2015 to date; the projected proportion in 2016; and if he will make a statement on the matter. [38769/15]
View answerI am advised by the Revenue Commissioners that the proportions of Income Tax, Universal Social Charge (USC) and the Income Levy collected for the years 2005 to 2014 and the projected proportion for 2015 and 2016, are set out in the following table. I am also advised that further statistics on total receipts by taxhead are available on the Revenue Statistics website: http://www.revenue.ie/en/about/statistics/index.html.
|
Year |
Income Tax (%) |
Income Levy** (%) |
USC (%) |
|
2005 |
29 |
- |
- |
|
2006 |
27 |
- |
- |
|
2007 |
29 |
- |
- |
|
2008 |
32 |
- |
- |
|
2009 |
32 |
3 |
- |
|
2010 |
31 |
5 |
- |
|
2011 |
31 |
- |
9 |
|
2012 |
31 |
- |
10 |
|
2013 |
31 |
- |
10 |
|
2014 |
33 |
- |
9 |
|
2015* |
32 |
- |
9 |
|
2016* |
31 |
- |
9 |
Figures for the Health Levy are not included in the table above as this levy, which was abolished in Budget 2011, did not exceed 1% of Gross Receipts collected for the period in question.
* These are projected Exchequer forecasts and are provisional and may be revised.
** Some moneys## have been received under the Income Levy since 2011 but these are not material.
90. Deputy Michael McGrath asked the Minister for Finance the amount collected from the levy on private pension funds in 2015 to date; how this compares to the amount expected to be collected; if the full amount for 2015 has now been collected; and if he will make a statement on the matter. [38770/15]
View answerThe 2015 forecast for stamp duty receipts on the pension fund levy was €135 million. At end-October 2015, receipts amounted to €169 million, which equates to a €34 million surplus or 25 per cent increase against target.
As the Deputy may be aware, the deadline date for payment of the stamp duty levy on pension fund assets was 25 September 2015. Although, there may be some outstanding payments, it is not expected that the final amount collected for the year will be substantially different from the end October collection.
91. Deputy Michael McGrath asked the Minister for Finance the projected number of first-time buyers he expects to benefit from the deposit interest retention tax refund scheme in 2016 and 2017; and if he will make a statement on the matter. [38771/15]
View answerThis scheme provides that first-time buyers who purchase or self-build a residential property between 14 October 2014 and 31 December 2017 may be entitled to claim a refund of DIRT which was deducted from interest earned on savings used for the purchase of the property in the 48 months prior to the purchase date or completion date if a self-build.
The relief is confined to DIRT paid on savings up to a maximum of 20% of the purchase price, or in the case of self-builds, 20% of the completion value of the property and the property must be used by the first time buyers as their home.
Initial projections indicated that approximately 30,000 first time buyers could be eligible to benefit over the duration of the scheme.
While current rates of take up are low, with 118 applications received so far, it must be borne in mind that participants who are currently eligible have until at least the end of 2017 to make applications under the scheme, as the relief applies on the conveyance of properties to eligible first time buyers between 14 October 2014 and 31 December 2017.
Applications for the DIRT relief are made via the Revenue Local Property Tax (LPT) system. Applications are expected to increase as eligible first time buyers register for LPT.
