Tuesday, 8 Dec 2015

Written Answers Nos. 164-186

Mortgage Interest Relief Expenditure

Questions (164, 165)

Michael McGrath

Question:

164. Deputy Michael McGrath asked the Minister for Finance the cost of restoring 100% mortgage interest relief for all landlords; and if he will make a statement on the matter. [43969/15]

Michael McGrath

Question:

165. Deputy Michael McGrath asked the Minister for Finance the cost of providing 100% mortgage interest relief for all new landlords; and if he will make a statement on the matter. [43970/15]

Written answers

Minister for Finance

I propose to take Questions Nos. 164 and 165 together.

In relation to the cost of restoring 100% mortgage interest relief for all landlords, I am informed by the Revenue Commissioners that a breakdown between rent received from residential and other types of property is not sought or provided in tax returns. However, based on the information that is available and making certain assumptions, it is estimated that the cost to the Exchequer of increasing the level at which individuals can claim interest repayments against tax for residential rental properties from 75% to 100%, could be in the order of €80 million.

This estimate is premised on the assumption that tax relief is allowed at the Income Tax rate of 40% and the figures provided could therefore be regarded as the maximum Exchequer cost in respect of those taxpayers.

Rental income of companies is returned as net of interest on borrowings and the figures for interest are not separately distinguished in Corporation Tax returns. There is, therefore, no basis for an estimate of the cost of increasing the tax relief for corporate landlords.

The restriction was introduced in the April 2009 supplementary budget in respect of all residential lettings as part of an urgent revenue-raising package aimed at stabilising the public finances. As the Deputy will be aware, in the current Finance Bill I am providing for a full 100% interest deduction where the landlord undertakes, for a period of at least three years, to provide accommodation to tenants in receipt of social housing supports and registers such undertakings with the Private Residential Tenancies Board within certain time limits.

With regard to the cost of providing 100% mortgage relief to all new landlords, I am informed by the Revenue Commissioners that they have no information on either the likely number of new landlords or the level of mortgage interest relief they might claim. There is therefore no basis upon which to estimate the cost of the measure proposed by the Deputy.

Universal Social Charge Application

Questions (166)

Michael McGrath

Question:

166. Deputy Michael McGrath asked the Minister for Finance the cost of eliminating the universal social charge on income up to €25,000, €30,000, €40,000, €50,000, €60,000, €70,000, €80,000 and €100,000; and if he will make a statement on the matter. [43971/15]

Written answers

Minister for Finance

I am informed by the Revenue Commissioners that the estimated first and full year costs of increasing the exemption threshold for the Universal Social charge (USC) from the amount set out in Budget 2016 of €13,000 to the various thresholds requested by the Deputy is outlined in the following table.

USC Exemption Threshold (€)	First Year Cost €m	Full Year Cost €m
25,000	162	222
30,000	293	400
40,000	622	842
50,000	943	1,275
60,000	1,222	1,652
70000	1,428	1,933
80,000	1,584	2,148
100,000	1,788	2,433

These figures are estimates from the Revenue tax forecasting model using latest actual data for the year 2013, adjusted as necessary for income, self-employment and employment trends in the interim. They are estimated by reference to 2016 incomes and are provisional and may be revised.

Tax Code

Questions (167)

Michael McGrath

Question:

167. Deputy Michael McGrath asked the Minister for Finance the cost of completing the equalisation of tax treatment for the self-employed; and if he will make a statement on the matter. [43973/15]

Written answers

Minister for Finance

I assume that the equalisation the Deputy is referring to the removal of the 3% USC surcharge on non-PAYE incomes in excess of €100,000 and increasing in the Earned Income Credit (EIC) to €1,650, the same level the existing PAYE credit. On this basis I'm informed by the Revenue Commissioners that the estimated total first and full year costs of such proposals would be in the order of €70 million and €235 million respectively. It should also be noted that this estimate does not take into account the ability of the EIC to be fully absorbed.

These figures are estimates from the Revenue tax forecasting model using latest actual data for the year 2013, adjusted as necessary for income, self-employment and employment trends in the interim. They are estimated by reference to 2016 incomes and are provisional and may be revised.

Credit Unions

Questions (168)

Gabrielle McFadden

Question:

168. Deputy Gabrielle McFadden asked the Minister for Finance if he acknowledges the concerns of credit unions that the planned consultation paper 88 regulations will seriously damage credit unions, restrict their ability to provide services, and to compete with other financial institutions; if the Registrar of Credit Unions has reported on the draft regulations; and if he will make a statement on the matter. [43993/15]

Written answers

Minister for Finance

The Credit Union and Co-operation with Overseas Regulators Act 2012 (2012 Act) was signed into law by the President in December 2012.

It was agreed at that time that it would be neither practical nor feasible to commence the 2012 Act in its entirety in one fell swoop. Following on from that, an implementation timetable for the 2012 Act was devised in consultation with stakeholders, including credit union representative bodies.

Commencement of all sections of the 2012 Act has been aligned with the credit union financial year and the introduction of the underpinning Central Bank regulations, with a view to implementation of the 2012 Act in a coherent and cohesive manner. This has provided credit unions with the time necessary to ensure that the required processes and procedures are in place prior to implementation of each tranche.

I have met with the three credit union representative bodies and their concerns around the new regulations were discussed. Officials from my Department have also met with the sector. It is my intention to commence the remaining sections of the 2012 Act on 31 December 2015 in line with the introduction of the regulations by the Registrar of Credit Unions. These sections of the 2012 Act, when commenced will replace, amend or supplement existing sections of the 1997 Act.

Separately to the consultation process, as outlined in the Central Bank's feedback statement on CP88, I proposed that in the interests of clarity and fairness, credit unions are provided with details of the process of applying for a retention of savings above the limit amount. I have been informed by the Registry of Credit Unions that all credit unions have been contacted and given further information on its application criteria for the retention of savings in excess of €100,000. The Registry of Credit Unions intends to engage with the representative bodies and to invite comments from them prior to finalisation of the application process. On finalisation of the application process, the Registry will provide an application form and explanatory notes in order to assist credit unions in making an application. It is anticipated that application forms will be available this month. It is envisaged that applications will be accepted in the first quarter of 2016 and that applicant credit unions will be informed by the end of the second quarter of 2016 on the outcome of the process, which is well within the 12 month transitional period. Where a credit union has demonstrated that it meets the criteria, it will be in a position to retain members' savings in excess of €100,000 held at the commencement of the regulations.

I welcome the steps that have been taken to provide clarity for credit unions on the criteria for retaining savings of over €100,000 and I also welcome the Central Bank proposed engagement with the representative bodies to seek their comments on the application process.

The Central Bank has also informed me that it is committed to undertaking a review of the continued appropriateness of the savings limit, once the impact of the restructuring process can be assessed. It is envisaged that this review will commence within three years of the introduction of the regulations. My officials have asked the Central Bank to consider accelerating this review and this is currently under consideration by the Central Bank. The Central Bank has agreed to provide regular updates to my Department on developments regarding this matter.

The Central Bank has further informed me that all credit unions were contacted and invited to attend information seminars being held around the country from mid to end November. These seminars provided credit unions with the opportunity to engage with the Central Bank  on the new regulations and to discuss development of the credit union business model, including any changes to the regulatory framework that might be required to facilitate those developments.  

The Government's priorities remain the protection of members' savings, the financial stability of credit unions and the sector overall and it is absolutely determined to continue to support a strengthened and growing credit union movement.

Home Renovation Incentive Scheme Eligibility

Questions (169)

Michael Lowry

Question:

169. Deputy Michael Lowry asked the Minister for Finance if a person who is totally reliant on social protection can partake in the home renovation incentive scheme; and if he will make a statement on the matter. [44097/15]

Written answers

Minister for Finance

The Home Renovation Incentive (HRI) came into operation on 25 October 2013 and will run until 31 December 2016. The incentive provides tax relief for homeowners by way of a tax credit at 13.5% of qualifying expenditure incurred on repair, renovation or improvement work carried out on a principal private residence. Qualifying expenditure is that which is subject to the 13.5% VAT rate. The work must cost a minimum of €4,405 (exclusive of VAT) at which level it would attract a credit of €595. Where the cost of the work exceeds €30,000 (exclusive of VAT) a maximum credit of €4,050 will apply. The credit is payable over the two years following the year in which the work is carried out.

As the HRI is a tax relief, it is not possible to extend it to individuals who have no tax liability. However, the tax credit is being provided over a period of two years in order to assist those with low incomes. In addition, unused credits may be carried forward for use in future years, should an individual subsequently have an income level which is liable to income tax.

It is worth noting that the SEAI operates the Better Energy Homes Scheme where cash grants are provided for qualifying works. The SEAI also install energy efficiency measures at no cost to qualifying individuals under the Warmer Homes Scheme. Further information on these schemes is available on the SEAI website, www.seai.ie. In addition to the grants available from the SEAI, grants are also provided by local authorities to assist individuals in the carrying out of works that are necessary to accommodate the needs of a person with a disability. Further information on these grants are available from local authorities.

State Debt

Questions (170)

Clare Daly

Question:

170. Deputy Clare Daly asked the Minister for Finance his views on the annual report of the Comptroller and Auditor General in 2014, which showed that Ireland is required to borrow €1 billion each year just to pay the interest on that part of the sovereign debt which was created solely to bail out the banks; and if he will make a statement on the matter. [44106/15]

Written answers

Minister for Finance

In Chapter 3 of his Annual Report for 2014, The C&AG included his estimate of the opportunity cost to date of servicing the debt to fund the bank investments. In addition, he also included his estimate of the future cost in this regard, under certain scenarios e.g. the amount the State receives from any future disposals of its remaining banking investments, and market interest rates in the future.

In our reporting, we do not include such estimates and we only include the verifiable cash amount invested in the banks, and the amounts returned from disposals, income received on these investments, and fees.

If my Department was to diverge from such an approach we would be straying into the area of counterfactual analysis, in which case there are wider considerations that would also need to be taken into account. The most obvious would be the direct and indirect costs to the State and its citizens if the taxpayer had not invested in the banks due to their systemic importance.

Housing Provision

Questions (171)

Brendan Griffin

Question:

171. Deputy Brendan Griffin asked the Minister for Finance his views on correspondence (details supplied) regarding social housing construction; and if he will make a statement on the matter. [44137/15]

Written answers

Minister for Finance

I welcome the announcement by NAMA that, subject to commercial viability, it expects to be in a position to fund the construction of up to 20,000 new residential units, predominantly located in Dublin and the neighbouring counties of Wicklow, Kildare and Meath, over the next five years. NAMA will in this way make an important contribution, on a strictly commercial basis, to increased supply over the coming years and will be part of the overall housing solution, although only one part of the solution. 

NAMA debtors and receivers control about 30% of zoned residential sites in the Dublin area. Accordingly, market participants who control the other 70% of the sites also have a major role to play in addressing the supply/demand imbalance in the years ahead.

This Government is examining what role it can play in supporting increased output by the wider development sector and in particular is examining how to address infrastructure deficits that are holding up the supply of commercially viable new housing in the main urban growth centres.

I am encouraged by the increasingly visible activity of other market participants as demonstrated by the recent announcement by Cairn Homes that their successful acquisition of Ulster Bank's Project Clear portfolio will provide them with the opportunity to build over 14,000 new homes, with an expected net development value of in excess of €2 billion.

The Deputy rightly identifies increased social housing provision as a priority for Government. That priority is reflected in the housing package announced recently by Minister Alan Kelly and in the substantial increases in direct Exchequer funding for social housing over the lifetime of this Government. 

It is important to point out that NAMA cannot subvent the supply of social housing. Section 10 of the NAMA Act requires NAMA to act in a commercial manner to obtain the best financial return for taxpayers. In line with NAMA's obligations under Section 10, all residential projects will be required to pass a stringent commercial viability threshold before NAMA approves funding and funding will only be made available if it is expected to increase the overall recovery for NAMA from the security being funded. NAMA must act akin to a private sector commercial entity.

NAMA has, however, already played a very important role in facilitating on a commercial basis the supply of houses and apartments for social housing from within its existing portfolio. By the end of this year, NAMA will have facilitated the supply of 2,000 houses and apartments for social housing through its debtors and receivers. This equates to more than one-third of total social housing provision under Part V (Social Housing) legislation in the years between 2002 and 2011. It should also be noted that NAMA originally made over 6,500 houses and apartments available for social housing under this commercial initiative but local authorities confirmed demand for just over 2,500 of these.

Therefore, NAMA's contribution to the housing market and, by association, social housing, is certainly both timely and welcome. The core housing issue that we currently face is that of insufficient supply. It is only by substantially increasing housing supply, particularly in the greater Dublin area, that we can deliver a sustainable solution to the current housing situation. By increasing the level of housing output, we will increase the affordability of housing generally, which in turn will have a positive effect on our ability to provide social housing.

NAMA continues to be mindful of commercially attractive opportunities in the social housing sector. However, the reality is that current social housing delivery models require direct Exchequer subvention. The Government is fully committed to delivering on our Social Housing 2020 strategy, which will provide 35,000 new social housing units at a cost of €3.8 billion over the period to 2020.

We are also combining these long term measures with interim solutions to deal with the immediate issues that families currently face. This is why Budget 2016 increased the current allocation for social housing by €69 million to €414 million. This will enable local authorities to secure accommodation for an additional 14,000 households.

Under the Government's 6 year capital investment framework, "Building on Recovery: Infrastructure and Capital Investment 2016-2021", which was recently announced by Minister Howlin, the current allocation for emergency accommodation for the homeless, has been increased by €17 million. This increase will bring Exchequer support to €70 million, which amounts to a 56% increase since last year. This injection of funding will help the homeless transition to long term sustainable housing.

The Government also recently agreed on a package of measures designed to give certainty to tenants in relation to their rent, to better protect tenants in their homes and to provide clarity to both tenants and landlords as regards their rights and obligations. The primary measure in this package is the amendment of the Residential Tenancies Act so that rent reviews for all tenancies will take place every 24 months, rather than every 12 months as currently is the case. This will provide tenants with a longer period of predictable rent.

Therefore, addressing the issues facing the housing market generally, social housing, and homelessness, particularly among families, are clearly key priorities for this Government. The above measures are tangible evidence of our commitment to tackle those issues head on.

Tax Code

Questions (172)

Finian McGrath

Question:

172. Deputy Finian McGrath asked the Minister for Finance the additional revenue that would be generated if the band A9 vehicle registration tax rate was increased from 30% to 33.5%, if the band A10 rate was increased from 34% to 38.5%, and the band A11 rate was increased from 36% to 43%; and if he will make a statement on the matter. [44208/15]

Written answers

Minister for Finance

I am advised by the Revenue Commissioners that additional revenue of €4 million is estimated to be generated in a year from introducing the proposed rates of VRT for Categories E, F, and G, assuming a similar pattern of new and used car registrations in 2016 as in 2015.

In the first eleven months of 2015 these categories accounted for 0.7% of the new car registrations and 6.5% of the used car registrations which are liable to VRT.

Tax Code

Questions (173)

Finian McGrath

Question:

173. Deputy Finian McGrath asked the Minister for Finance the additional revenue that would be generated from a reduction of the pension fund allowance for tax purposes on retirement from €2 million to €0.95 million; and if he will make a statement on the matter. [44209/15]

Written answers

Minister for Finance

I assume that the Deputy's reference to a pension fund allowance is meant to refer to the Standard Fund Threshold or SFT. The SFT is the maximum allowable pension fund on retirement for tax purposes which was introduced in Budget and Finance Act 2006 to prevent over-funding of pensions through tax-relieved arrangements. The threshold was initially set at €5 million, which was subsequently reduced to €2.3 million in 2010 and further reduced in Budget 2014 and Finance (No 2) Act 2013 to €2 million with effect from 1 January 2014.

Information on the numbers and values of individual pension funds or on individual accrued benefits in pension schemes are not generally required to be supplied to either the Revenue Commissioners or to my Department by the administrators of pension schemes and personal pension arrangements. The estimate of the yield expected to arise from the changes to the SFT regime introduced in Budget 2014 and Finance (No 2) Act 2013 referred to above was arrived at following considerable internal work over a period by my Department involving, among other things, data gathering and consultation with private sector sources relating to the specific changes to be made. There is no readily available underlying data or methodology on which to base reliable estimates of the tax yield that would arise from further changes to the SFT of the scale envisaged in the question.

Tax Code

Questions (174)

Finian McGrath

Question:

174. Deputy Finian McGrath asked the Minister for Finance his views on a matter (details supplied) regarding tax relief on mortgages; and if he will make a statement on the matter. [44213/15]

Written answers

Minister for Finance

When calculating rental income for tax purposes, an individual may be allowed a deduction of 75% of the interest paid on borrowed money used to purchase, improve or repair rented premises when calculating rental income. There are also a number of other allowances and deductions available to reduce the tax on rental income paid. These include, for example, the cost to the landlord of any goods provided or services rendered to a tenant and the cost of maintenance, repairs, insurance and management of the property.

The Office of the Revenue Commissioners has published a guide to the income tax treatment of rental income. It sets out the amount of rental income to be taken account of for income tax purposes and provides a comprehensive list of expenditure items that are allowable for deduction in computing rental income for tax purposes. This guide is available at:  http://www.revenue.ie/en/tax/it/leaflets/it70.html.

The Deputy may also be aware that in the current Finance Bill I am providing for a full 100% interest deduction where the landlord undertakes, for a period of at least three years, to provide accommodation to tenants in receipt of social housing supports and registers such undertakings with the Private Residential Tenancies Board within certain time limits.

I am conscious of the challenges that individuals continue to face, despite the improving economic conditions. However I would also note that the changes to the income tax system included in Budget 2015 mean that individuals who paid Income Tax and or USC in 2014 are facing reduced tax bills in 2015, where incomes are equal. Budget 2016 is now continuing this process of reducing the tax burden on low and middle income earners including, among other changes, a decrease in the three lowest rates of USC announced to take effect from January 2016.

Departmental Legal Costs

Questions (175)

Mattie McGrath

Question:

175. Deputy Mattie McGrath asked the Minister for Finance the total cost to his Department, and those under his aegis, for the procurement of legal services in the State from 2011 to 2015 in tabular form; and if he will make a statement on the matter. [44573/15]

Written answers

Minister for Finance

The information requested by the Deputy in relation to the cost of procurement of legal services is set out in the following tables:

Department of Finance:

2011	2012	2013	2014	2015 (to date)
€1,434,119	€3,169,031	€2,529,183	€1,349,737	€1,680,311

Agencies:

Agency	2011	2012	2013	2014	2015 (to date)
Office of the Appeals Commissioners	Nil	Nil	Nil	€5,535	Nil
C&AGs	€12,032	€20,213	€18,959	€33,376	€37,399 (to 4 December 2015)
Credit Reviewer	Nil	Nil	Nil	Nil	Nil
Credit Union Advisory Committee	Nil	Nil	Nil	Nil	Nil
Credit Union Restructuring Board (ReBo)	Nil	Nil	€59,813	€39,368	€20,636
Disabled Drivers Medical Board of Appeal	Nil	Nil	Nil	Nil	Nil
Financial Services Ombudsman Bureau	€1,386,255	€1,440,709	€994,533	€650,618	€720,000 (estimated to year end)
Financial Services Ombudsman Council	Nil	Nil	Nil	Nil	Nil
Investor Compensation Company Limited	€39,000	€42,000	€108,000	€119,000	€40,500
Irish Fiscal Advisory Council	Nil	Nil	Nil	Nil	Nil
National Asset Management Agency	€9,478,000	€4,634,000	€2,975,000	€8,574,000	€2,398,000 (to end October)
National Treasury Management Agency*	€7,754,146	€445,380	€1,094,252	€894,184	€606,157
National Development Finance Agency**	€695,087	€399,782	€581,497	€787,263	€549,387
State Claims Agency***	€13,612,000	€16,497,000	€18,759,000	€20,520,000	€14,793,218
National Pensions Reserve Fund (transitioned to ISEF w.e.f. 22.12.14)	€461,312	€344,111	€448,502	€842,581	€484,649
Office of the Revenue Commissioners	€6,823,340	€7,527,781	€7,375,465	€7,679,111	€7,057,914
Social Finance Foundation	€6,437	€4,273	€22,420	€12,020	€22,374
Strategic Banking Corporation of Ireland	N/A	N/A	N/A	Nil. Legal Fees related to the SBCI reported by NTMA for 2014.	€69,711
Irish Financial Services Appeal Tribunal	Nil	Nil	Nil	Nil	Nil

* The amounts above set out the legal fees incurred by the NTMA and related agencies (other than NAMA and SBCI (except for 2014)).

** Fees and expenses incurred by the NDFA in the performance of its financing and advisory functions in relation to specific public investment projects (Public Private Partnerships) are reimbursed by the relevant State Authority to the NTMA

*** The State Claims Agency legal fees incurred in the management of personal injury and property damage claims against the State are reimbursed by the relevant State Authority to the NTMA.

Note: The State Claims Agency also discharges certain plaintiff legal expenses; these are not included in the table.

Information for the Central Bank and the Irish Bank Resolution Corporation could not be collated in the time available. I will respond to the Deputy directly as soon as possible.

Ministerial Meetings

Questions (176)

Robert Troy

Question:

176. Deputy Robert Troy asked the Minister for Public Expenditure and Reform the number of meetings requested by private external lobby groups and the number of meetings held, in tabular form; and if he will make a statement on the matter. [43604/15]

Written answers

Minister for Public Expenditure and Reform

In response to the Deputy's question I receive representations and requests for meetings from a broad range of sources, including members of the Oireachtas, local and voluntary groups, private individuals and companies. 

While my Office does not maintain a register of all such requests for meetings or invitations received, I can advise the Deputy that during 2015 I have attended over seventy meetings with a variety of individuals and groups, including meetings with representatives of those bodies under the aegis of my Department and other public representatives. These figures would not include informal unscheduled meetings that may arise from time to time. 

The Deputy will be aware that the Regulation of Lobbying Act commenced on 1 September 2015. The Act provides that the Standards in Public Office Commission (the Standards Commission) will establish and maintain an online register of lobbying and oversee compliance with the legislative provisions. The purpose of the register will be to make information available to the public on the identity of those communicating with designated public officials. Persons lobbying are required to register with the Standards Commission and are required to submit returns on their lobbying activities. This register is available to the public and can be viewed on www.lobbying.ie. Lobbying activity carried out during the period 1 September 2015 to 31 December 2015 must be returned by 21 January 2016.

Departmental Expenditure

Questions (177)

Robert Troy

Question:

177. Deputy Robert Troy asked the Minister for Public Expenditure and Reform his Department's photography costs since he came into office, inclusive of costs incurred from use of the ministerial allowance by year in tabular form; the occasions for which photographers were booked; the photographers used; the costs associated with each occasion; the policy in place regarding the booking of photographers; and if he will make a statement on the matter. [43636/15]

Written answers

Minister for Public Expenditure and Reform

In response to the Deputy's question I can confirm that the engagement of service providers by my Department operates within the parameters of value for money and where possible every effort is made to minimise costs. In line with stated Government policy, all public bodies must use a competitive process for the purchase of any goods and services, whatever the value. 

Department of Public Expenditure and Reform

Photography Costs

Event/Occasion	Name of Photographer	Breakdown of Costs	Total Cost
Irish Presidency EUPAN HRWG/IPSG meeting	Fennell Photography	Event Photographer per hour: €75 Medium Resolution Image: €10 VAT@ 13.50%: €19.55	€104.55
Irish Presidency EUPAN Directors General meeting	Fennell Photography	Event Photographer per hour: €75 Medium Resolution Image: €10 VAT@ 13.50%: €19.55	€104.55
Public Service Excellence Awards 2012	Maxwell Photography	Photographer hired to take photographs of the award recipients and provide copies for them	€811.52
ONE HR learning and Development Strategy 2015-2017	Marc O'Sullivan Photography	There is no further breakdown.	€369.00
Implementation of Action 13 Civil Service Renewal Plan	Steven Langan t/a City Headshots	Services provided to illustrate a range of civil servants at work in different roles to inform "Pride in the Civil Service" project and the first Civil Service Excellence and Innovation Awards supporting employee reward and recognition as part of the implementation of the Civil Service Renewal Plan.	€1,500
Total			€2,889.62

 I understand the Office of Public Works will contact you directly regarding this matter. 

Public Relations Contracts Data

Questions (178)

Robert Troy

Question:

178. Deputy Robert Troy asked the Minister for Public Expenditure and Reform his Department's use of external public relations firms since he came into office by year in tabular form; the uses of these firms and the policy regarding employing them; and if he will make a statement on the matter. [43652/15]

Written answers

Minister for Public Expenditure and Reform

In response to the Deputy's question I can confirm that with the exception of the Office of Public Works, the services of a public relations firm have not been engaged by my Department since its formation in 2011. The appointment of service providers by my Department operates within the parameters of value for money and every effort is made to minimise costs. In line with stated Government policy, all public bodies must use a competitive process for the purchase of any goods and services, whatever the value.  

I understand the Office of Public Works will contact you directly regarding this matter.

Consultancy Contracts Data

Questions (179)

Robert Troy

Question:

179. Deputy Robert Troy asked the Minister for Public Expenditure and Reform the reports he commissioned from external consultants since March 2011, by year, title, cost, date published and company, in tabular form. [43668/15]

Written answers

Minister for Public Expenditure and Reform

In response to the Deputy's question the following table outlines the total amount spent on external consultancy reports commissioned by my Department since 2011. 

Name of External Report	Costs	Date or Expected Date of Publication	Name of External Consultant
Independent verification of savings arising under the Public Service Agreement	€35,819	June 2011	MKO Partners Ltd
Report on Reasons Behind Voter Behaviour in the Oireachtas Inquiry Referendum 2011	€41,043	January 2012	Red C Research and Marketing Ltd.
Independent verification of savings arising under the Public Service Agreement	€31,586	13 June 2012	Grant Thornton
Capacity and Capability Review of Central Procurement Function	€30,750	6 September 2012	Accenture
ICT-MF Executive Assessment	€30,750	November 2012	Innovation Value Institute, NUIM
Independent verification of savings arising under the Public Service Agreement	€24,206	3 July 2013	Grant Thornton
Debt Management Final Report	€135,514	Published 24 July 2014	BearingPoint
Report of a Consultation with Civil Society Representatives and Citizens on Ireland's Participation in the Open Government Partnership	Funding of €25,735.25 was provided to Transparency International Ireland in 2013 following a competitive tender process to support a public consultation with civil society and the preparation of a report of their recommendations and proposals for potential inclusion in Ireland's Open Government Partnership National Action Plan.	Published on 2 October 2013	Transparency International, Ireland
Capacity & Capability Review of the Estate Portfolio function of the Office of Public Works (excluding Heritage Services)	€130,000.00	Report has been received by the Office of Public Works and circulated to staff	Concerto Partners LLP
Open Data project: - Best Practice Handbook - Data Audit Report - Roadmap for Open Data - Evaluation Framework - Open Data Publication Handbook	€19,188	July 2014	Insight Centre for Data Analytics, NUI Galway
Development of Training & Organisation Development	€22,900	July 2014 (date is approximate, relates to draft Report)	Baker Tilly Ryan Glennon. Trinity House, Charleston Road, Ranelagh, Dublin 6
Value for Money Report of Dublin Castle's Conference Facilities	€4,674	Qtr 3, 2014	Newmarket Consulting
Fund Structuring Services Agreement for Social Housing and Energy Efficiency in Ireland	€26,767	5 November 2014	European Investment Bank
Baseline Report Single Pension Scheme	€24,900	9 December 2014	Mr Seamus O'Dwyer
Civil Service Disciplinary Code Review (action identified under Civil Service Renewal Plan)	€23,985	June 2015	Clarion Consulting
Debt Management Final Report	€135,514	July 2015	BearingPoint
Comparative Report on European National Identification Numbers	€37,500	Publication pending the completion of the work of the PPSN review Group	Hans Graux of time.lex CVBA, Brussels, Belgium
Provision of legal expertise to assist and advise the Department in the preparation of Guidance to Public Bodies under section 21(3) of the protected Disclosures Act 2014	€12,500	Provision of legal expertise only. Not for publication.	Lauren Kierans BL
Analysis of Business Processes for European Structural and Investment Funds and Development of a Detailed Specification for EU Structural Funds 2014-2020	€46,371	Publication pending the completion of the work of the Dovetail Group	Dovetail
Options for the next National Lottery licence	€615	Not published internal report only	Davy Corporate Finance
Recommendations to DPER for Clare River (Claregalway) Flood Relief Scheme	€23,917	November 2015	JBA Consulting
Business case to deliver a new shared service model to deliver learning and development for the Civil Service external expert advice sought to assess the costs, benefits, risks and implications associated to the components elements of the new model	€106,063	Report is not published yet	Knowledge Pool as part of CAPITA Consulting
Building Strategic HR in the Civil Service	€8,000	Internal report	McGrath Associates
PeoplePoint: Optimal Resourcing Review reflecting present and future organisational requirements	€49,200	Internal report	Equita Consulting

I understand the Office of Public Works will contact you directly regarding this matter.

Departmental Staff

Questions (180)

Robert Troy

Question:

180. Deputy Robert Troy asked the Minister for Public Expenditure and Reform the number of special advisers on his staff and their yearly salary, from 2011 to date; and if he will make a statement on the matter. [43684/15]

Written answers

Minister for Public Expenditure and Reform

My Department was officially launched in July 2011. I currently have 2 special advisers in my Department. Their details are set out in the following table.

Name	Title	Salary July - Dec 2011	Salary 2012	Salary 2013	Salary 2014	Salary 2015
Anne Byrne	Special Advisor	69,447	86,059	86,320	84,706	84,706
Ronan O'Brien	Special Advisor	114,000	114,000	110,440	106,880	106,880

Ground Rents Payments

Questions (181)

Pearse Doherty

Question:

181. Deputy Pearse Doherty asked the Minister for Public Expenditure and Reform the ground rents payable by the State, by named property, by name of landlord, by amount payable, in 2015 and in 2016, in tabular form; and if he will make a statement on the matter. [43715/15]

Written answers

Minister of State at the Department of Public Expenditure and Reform

The following table schedules the ground rents payable to landlords on properties managed by the Office of Public Works. The OPW is not in a position to supply details on ground rents that may be payable by other Government Departments or Agencies on behalf of the State.

PROPERTY NAME	GROUND RENT PER ANNUM	LANDLORD
Cork SWO - Hanover Street	€361.88	EXECUTORS OF PERROTT ESTATE
Dun Laoghaire Money Advice Service	€35.18	LORD LONGFORD & VISCOUNT DE VESCI
Dun Laoghaire Money Advice Service	€35.18	BEAUCHAMPS SOLICITOR
Parnell Sq 24-28 Coláiste Mhuire	€76.18	M F SYMES
Gyleen MES	€5.08	MICHAEL SWEENEY
Bridewell (Cork) GS + MQ	€117.21	EXECUTORS OF FRANKS ESTATE
Bridewell (Cork) GS + MQ	€17.75	EXECUTORS OF FRANKS ESTATE
Glasnevin Meteorological Office	€31.74	MRS ANN MC GILLIGAN
19 Royal Irish Arcade, Dawson St.	€7.35	DR E C TURTON
Cathal Brugha Barracks	€419.36	SWEETMAN ESTATE
Cobh Fort + Hospital	€18.75	WILLIAM WHEELER
Kilmacrennan GS	€5.08	EARL OF LEITRIM
14 - 15 O'Connell Street Upper	€176.98	M.D. PENNEFATHER
Tralee SWO - Godfrey Place	€76.18	THOMAS J O'BRIEN & ROBERT J O'BRIEN
Youghal Former Military Barracks	€7.07	THOMAS FARRELL ESTATE
13-14 Burgh Quay	€177.76	IRISH PRESS PLC
Birr GS	€76.18	CAPT T B HACKETT
Bundoran GS + MQ	€25.39	TRUSTEES OF THE WILL OF SIMON SHEIL
Carlow Social Protection Office	€6.98	CARLOW TOWN COUNCIL
Cobh Custom House	€4.39	COL W P H RUSHBROOKE
Cork C&E Parnell Place	€66.03	MRS GILLIAN LEONARD
4-5 Kildare Street Library	€14.44	DUKE OF LEINSTER
Limerick Custom House Hunt Mus	€26.96	JAMES DUNDON
Merrion Row 7 - 9	€87.03	FIRST MANAGEMENT
Merrion Square 6A (Fenian St)	€31.74	THE TRUSTEES GEORGE SIMPSON HOSPITAL
New Ross Government Office	€25.39	GOVERNOR & COMPANY OF BANK OF IRELAND
Government Buildings	€4.49	DUKE OF LEINSTER
Government Buildings	€3.52	DUKE OF LEINSTER
50-51 St Stephens Green	€258.14	MRS W C KENNEDY & MRS H D WOOD
Swanlinbar GS+Cust Post + RAX	€25.39	BRIDGET MCGOLDRICK
1-2 Thomas Lane	€72.38	TADGH GLEESON
Tralee Music School	€3.31	EXECUTORS OF FINNERTY ESTATE
Waterford OPW Office	€12.70	BAYLY ESTATES
Waterford Government Office, Catherine St	€13.97	BAYLY ESTATES
Damastown Warehouse	€12.70	FINGAL CO COUNCIL
Portlaoise Decentralisation Site	€128.00	IDA IRELAND
Cathal Brugha Barracks	€275.73	KILRUDDERY FARMS
Cathal Brugha Barracks	€25.39	KILRUDDERY FARMS
Mouth of Boyne Former Coastguard Station	€125.28	WADDINGTON ESTATE
Drogheda Government Offices	€29.29	TRUSTEES OF LEIGHS CHARITY
31 Fitzwilliam Place	€19.68	EARL OF PEMBROKE
Cavan Government Office, Town Hall Street	€19.05	P D D STONE
Limerick Government Office, Sarsfield House	€140.64	DUNDON CALLANAN SOLICITORS
Waterford Post Office	€13.97	JOHN J COLBERT SOLR
Iveagh House, 78-81 St Stephens Green	€0.55	GOVERNORS OF KING CHARLES II FREE HOSPITAL
Castlebridge GS + MQ	€0.76	IRISH LAND COMMISSION
Castleconnell GS + RAX	€0.01
Castleisland GS+MQ+RAX	€14.98
St Luke's Former GS	€12.70	SIR PATRICK BARRY MC
Seven Heads MES	€0.63	EILEEN NYHAN
Ballycotton MES	€0.32	COL M J C LONGFIELD
Cumberland St SWO	€6.98
Arklow Former Coastguard Station & Cottage	€19.05	EARL OF WICKLOW
Bannow Former Coastguard Station	€12.70	MRS GLADYS P BOYCE
Bray GS	€44.44	JOHN D'OYLEY BATTLEY
Castletownconyers GS + MQ	€6.35	CHARLES E GRAHAM-CONYERS
Celbridge GS + RAX	€6.35	EASTERN HEALTH BOARD
Clonaslee GS + Residence + RAX	€7.62	GOVERNOR & COMPANY OF BANK OF IRELAND
Corofin GS + MQ	€1.90	PATRICK RAFTERY
Dundalk SWO - Barrack Street	€6.09	MAUD HILL
Dunshaughlin GS + RAX	€31.74	MRS M SUPPLE
Galway Scoil Fhursa	€8.89	MRS MOIRA G WALTER
Glin GS + MQ	€15.24	DESMOND & LLOYD FITZGERALD
Iveagh House, 78-81 St Stephens Green	€165.07	THE BURSAR - THE KINGS HOSPITAL
Kilcormac GS + RAX	€3.17	REPRESENTATIVES OF A A STONEY
Killybegs GS	€3.17	ROBERT DAVID CECIL BUSTARD
Limerick Custom House, Hunt Museum	€62.51	REPRESENTATIVES OF ADMIRAL WHYTE
Limerick Sarsfield Barracks	€2.67	EXECUTORS OF M F BOURKE
Marlborough St Ed HQ	€76.18	JAMES BUCKLEY
Marlborough St Ed HQ	€63.55	JAMES BUCKLEY
Mountrath GS + MQ + RAX	€3.81	MRS EVELYN P TELFORD
Muine Bheag GS + MQ + RAX	€7.62	MS LUCY KEARNEY DECD
Nenagh GS	€31.74	EXECUTORS OF TOLER ESTATE
Parnell Sq 24-28 Coláiste Mhuire	€79.70	REPRESENTATIVES OF CAPT G F WILSON
Parnell Sq 24-28 Coláiste Mhuire	€88.88	TICHER LIMITED
Cumberland St SWO	€38.09	THOMAS C BURKE
Rathmines GS	€38.09	BRUIN COMPANY
Rosslare Pier GS+Ailsa+Met	€29.14	E J M SANDWITH
National Museum	€16.99	CARTER & STUBBS
Thurles GS	€44.44	TRUSTEES OF ST PATRICK’S COLLEGE
Tramore MES	€3.17	RT HON HUGH ST LEGER
Trim Model School	€12.70	TRIM U D C
Moneygall GS + MQ	€3.81	MRS G M R GOODBODY
Kilmore Quay MES	€5.08	EXECUTORS OF CAPT H A BRUEN
Lifford Customs Site	€15.87	CHARLES & DANIEL MCCAULEY
Newcastlewest Revenue	€19.05	MARY & NELLIE WALKER

Departmental Legal Costs

Questions (182)

Mattie McGrath

Question:

182. Deputy Mattie McGrath asked the Minister for Public Expenditure and Reform the cost to his Department and those organisations under the aegis of his Department for the procurement of legal services in the State from 2011 to date, in tabular form; and if he will make a statement on the matter. [43725/15]

Written answers

Minister for Public Expenditure and Reform

In response to the Deputy's question the following table outlines the total amount spent on legal services in my Department and those under my aegis since 2011.

Organisation	Total from 2011 to date
Public Expenditure and Reform	€573,956
Special EU Programmes Body (SEUPB)	€44,959
Public Appointments Service (PAS)	€753
Institute of Public Administration	€24,541
The State Laboratory	€22,465
The Office of the Ombudsman	€1,817,000

I understand the Office of Public Works will contact you directly regarding this matter.

State Properties

Questions (183)

Pádraig MacLochlainn

Question:

183. Deputy Pádraig Mac Lochlainn asked the Minister for Public Expenditure and Reform his views on the recent structural problems that have been discovered at the Department of Social Protection's offices at Buncrana in County Donegal, his plans to address these; and if he will make a statement on the matter. [43726/15]

Written answers

Minister of State at the Department of Public Expenditure and Reform

The Office of Public Works recently carried out works to repair the boundary wall adjoining the access roadway to the car park and also repairs to the access roadway itself at the Government Offices in Buncrana. The repairs were due to some wall cracking and localised settlement in the ground.

Works are now complete since the 4th December 2015.

There are no further works planned at this time.

Public Sector Staff Retirements

Questions (184)

Michael McGrath

Question:

184. Deputy Michael McGrath asked the Minister for Public Expenditure and Reform his views that there would be cost implications for the Exchequer in ending age-related compulsory retirement in the public sector; and if he will make a statement on the matter. [43742/15]

Written answers

Minister for Public Expenditure and Reform

The most recent consideration of the issue of an age related compulsory retirement date for public servants was in the context of the enactment of the Public Service Pensions (Single Scheme and Other Provisions) Act 2012. This legislation provided for the commencement of the Single Public Service Pension Scheme. This was a significant reform and targeted very substantial long-run savings of about one third of pension outgo, for new-hire workers across the entire public service, with foreseen savings mainly deriving from career-average (not final-salary) pension accrual, inflation (not pay) linkage of benefits, and higher minimum pension age. Accordingly any increase in the minimum pension age can deliver reduced pension costs to the Exchequer. However, while the Scheme linked normal pension age with the age of qualification for the State Contributory Pension (effectively 68 years for most new joiners), the Scheme currently includes a maximum retirement age of 70. The Scheme also recognises that for certain roles, such as members of the fire brigade, prison service, the Permanent Defence Force or An Garda Síochána, the maximum retirement age may be lower. 

For public servants who are  members of pre-existing pension schemes other than the Single Pension Scheme, responsibility for conditions in respect of occupational pension and any maximum or compulsory retirement ages in particular areas of the public service are in general a matter for the relevant employer, pension administrator or Government Department in the first instance. I understand that public servants, in general, who began employment in a public service body prior to 1 April 2004 normally have a maximum retirement age of 65 under their terms and conditions of employment. However, similar to the Single Pension Scheme,  the maximum retirement age can be lower for certain grades. Any consideration of changes in existing age related compulsory retirement date(s) for public servants would need to have regard to the operational and other requirements of the relevant services across the public service, existing  terms and conditions including pension provision and entitlements of the public servants concerned, workforce planning issues and impacts on the Exchequer.

Public Sector Pensions

Questions (185)

Pat Deering

Question:

185. Deputy Pat Deering asked the Minister for Public Expenditure and Reform if he will counteract the apparent inequity in the current agreement to reduce public service pension reductions for the approximately 25,000 retired civil servants who have an income of greater than €34,132 per year. [44000/15]

Written answers

Minister for Public Expenditure and Reform

My proposals to Government earlier this year in respect of the amelioration of the Public Service Pension Reduction (PSPR) burden on pensioners, and which now form part of the Financial Emergency Measures in the Public Interest (FEMPI) Act 2015, deliver on my commitment to ease the burden of the PSPR as early as economic and fiscal circumstances allowed me to do so, with a focus on benefitting impacted lower-income pensions proportionately more.

The proposed ameliorative measures for public service pensions in the 2015 Act will deliver the part-restoration of the PSPR cuts in three stages effective from 1 January 2016, 1 January 2017 and 1 January 2018. When fully rolled-out from 1 January 2018, this means that all public service pensions in payment with pre-PSPR values of up to €34,132 will be fully exempt from PSPR, while those pensioners not fully removed from the reach of PSPR will, in general, benefit by €1,680 per year. Accordingly, all PSPR impacted pensioners including those on pensions in excess of €34,132 will benefit from the measures but those on lower income pensions will benefit proportionately more. The cost of these changes is estimated at about €90 million on a full-year basis from 2018.

I believe that the current PSPR ameliorative measures represent a fair and sound basis on which, in the improved but still constrained fiscal space, public service pension reductions may be restored  in a phased, moderate and progressive fashion, with those on lower PSPR impacted pensions benefitting to a greater extent. 

Under section 12 of the FEMPI Act 2013, I am required to review the necessity of FEMPI legislation annually and cause a written report of my findings to be laid before each House of the Oireachtas. In that context, economic progress and fiscal consolidation in the years ahead will determine the scope and timing of the possible further scale-back or elimination of the financial emergency measures, including the PSPR.

Public Service Contracts

Questions (186, 188)

Peadar Tóibín

Question:

186. Deputy Peadar Tóibín asked the Minister for Public Expenditure and Reform for an update on the work of the social clauses project group. [44020/15]

Peadar Tóibín

Question:

188. Deputy Peadar Tóibín asked the Minister for Public Expenditure and Reform the date on which the Office of Government Procurement will report on the implementation of social clauses, as committed to by him on establishing the social clauses project group. [44022/15]

Written answers

Minister for Public Expenditure and Reform

I propose to take Questions Nos. 186 and 188 together.

The Government sees significant merit in developing a targeted community clause framework. To this end I established a Social Clauses Project Group in 2014, led by the Office of Government Procurement (OGP) to proactively look at public contracts where social clauses could be deployed to contribute to employment or training opportunities for long term unemployed. The objectives of this project group are:

- the identification of suitable policy priorities to be addressed through the insertion of social clauses in public contracts;

- the provision of guidance in relation to suitable candidate project types and spend areas;

- identification of suitable contract clauses developed in conjunction with the Chief State Solicitor's Office; and,

- the design of a monitoring and reporting framework which can be applied to future projects where social clauses are to be used.

It is important to adopt a targeted approach to the use of community benefit clauses on contracts where employers are likely to be hiring additional workers to deliver the contract. This is likely to mitigate the risk of displacing workers already in employment while offering the opportunity of assisting with labour activation measures for the long-term unemployed.

Two examples of this approach currently in progress are the Grangegorman Development and Devolved Schools Build Programme. In relation to the latter, a clause has been included in the Public Works contracts which require that

- 10% of the aggregate time worked on site to have been undertaken by individuals who have been registered on a national unemployment register within the EU for a continuous period of at least 12 months immediately prior to their employment on the project.

- 2.5% of the aggregate time worked on site to have been undertaken by individuals who are employed under a registered scheme of apprenticeship or other similar national, accredited training or educational work placement arrangement.

Experience of this pilot have been positive. It is important to learn from such practical experience of where community benefit clauses are utilised. This is a complex area. It is important to develop a robust structure that will assist the contracting authority to develop the correct clause and to provide the support from the appropriate agency to aid the company in implementing the clause. I have instructed the OGP to report on this issue and to issue practical guidance designed to assist Contracting Authorities to carry out this important role in a consistent manner. I expect both the report and guidance to issue shortly.