Wednesday, 13 Jan 2016

Written Answers Nos. 194-207

Tax Reliefs Application

Questions (194)

Terence Flanagan

Question:

194. Deputy Terence Flanagan asked the Minister for Finance the status of a case (details supplied) under the home renovation incentive scheme. [46602/15]

Written answers

Minister for Finance

I am advised by the Revenue Commissioners that the person in question made a claim under the Home Renovation Incentive Scheme in 2015 and she has been granted an income tax credit split evenly over the 2015 and 2016 tax years. If full use of the credit cannot be made in those two years, any unused credit can be carried forward to subsequent years. There is no provision for offsetting this credit against Local Property Tax.

Insurance Industry Regulation

Questions (195)

Pearse Doherty

Question:

195. Deputy Pearse Doherty asked the Minister for Finance the guidelines in place to ensure an insurance broker is independent of insurers or assurance providers and that any connection to an insurer or assurance provider is communicated to customers and potential customers; and if he will make a statement on the matter. [46624/15]

Written answers

Minister for Finance

I am advised by the Central Bank of Ireland that its 2012 Consumer Protection Code requires that all regulated entities seek to avoid conflicts of interest.  Where conflicts of interest arise and cannot be reasonably avoided, a regulated entity must disclose the general nature of the conflict of interest to consumers and must ensure that the conflict of interest does not result in damage to the interest of consumers. If an intermediary firm is tied to an insurance firm this must be disclosed in the Terms of Business document which must be given to a consumer prior to providing services to the consumer. Where an intermediary is tied to a single product producer for a particular product or service it must disclose this fact to the consumer in all communications with the consumer in relation to that product or service.

In addition, Part IIIA of the second Markets in Financial Instruments Directive provides that Member States must require that insurance intermediaries and insurance undertakings are transparent in their dealings with customers and identify and address any relevant conflict of interest.  This directive must be transposed into Irish law by 3 July, 2016.    

Finally, the Insurance Distribution Directive, which was adopted by the Council in December 2015 following adoption by the European Parliament, provides that Member States shall require that insurance distributors may not incentivise their staff to recommend a particular insurance product to a customer when the insurance distributor could offer a different insurance product which would better meet the customer's needs. The directive also provides that Member States shall, at least, require that insurance distributors must also advise consumers of any significant control if the intermediary by the insurance undertaking or its parent; any contractual obligation to conduct insurance distribution business exclusively with one or more insurance undertakings; and the nature of remuneration received from an insurance undertaking in relation to the sale of the insurance contract. This directive must be transposed into Irish law by the end of 2017.

Insurance Industry

Questions (196)

Pearse Doherty

Question:

196. Deputy Pearse Doherty asked the Minister for Finance if the Central Bank of Ireland has been informed by any insurance brokerage that its relationship with any State banks has been altered recently; and if he will make a statement on the matter. [46625/15]

Written answers

Minister for Finance

The Central Bank of Ireland has advised me that, due to the confidentiality provisions set out in section 33AK of the Central Bank Act 1942, it cannot comment on individual firms. However, it should be noted that when an intermediary firm is one registered under the Insurance Mediation Regulations, there is no requirement to inform the Central Bank when the intermediary commences or ceases dealing with a product producer. Where the intermediary is one authorised under the Investment Intermediaries Act, the onus is on the product producer to inform the Central Bank of when it appoints or terminates an appointment of an intermediary; that information is publicly available on the register of investment product intermediaries at www.registers.centralbank.ie.

Insurance Industry

Questions (197)

Pearse Doherty

Question:

197. Deputy Pearse Doherty asked the Minister for Finance the commercial relationship that exists between an insurance broker (details supplied) and a State-backed bank and if that relationship has recently changed; and if he will make a statement on the matter. [46626/15]

Written answers

Minister for Finance

The information requested by the Deputy is not held by the Department of Finance. Officials in the Department have referred the Deputy's question to the bank and the bank has responded that it does not comment on commercial third party relationships. 

State Bodies

Questions (198)

Colm Keaveney

Question:

198. Deputy Colm Keaveney asked the Minister for Finance the names of the persons he has nominated to serve in positions carrying remuneration, other than out-of-pocket expenses, on commissions, industrial, assurance, semi-State or other similar concerns; the amounts received annually in respect of each appointment; the name of the concern to which the appointment was made during the years 2011 to date; and if he will make a statement on the matter. [46670/15]

Written answers

Minister for Finance

In answer to the Deputy's question please find herewith those details regarding the names of persons  nominated to serve in positions carrying remuneration, other than out of pocket expenses, on commissions, industrial, assurance, semi-State or other similar concerns; the amounts received annually in respect of each appointment; the name of the concern to which the appointment was made during the years 2011 to date. The figures provided in the table below in relation to remuneration run to the end of 2015.

Body	Nominee	Appointed (yes/no and date, if any)	Remuneration 2011	Remuneration 2012	Remuneration 2013	Remuneration 2014	Remuneration 2015
Central Bank Commission	Blanaid Clarke (appointed by previous minister)	Reappointed 1/10/2013	Annual rate €14,936	Annual rate €14,936	Annual rate €14,936	0 - note 1	0 - note 3
	Patricia Byron	1/1/2014	-	-	-	0 - note 1	€11,202 - note 2
	Des Geraghty (appointed by previous minister)	Reappointed 1/10/2014	Annual rate €14,936	Annual rate €14,936	Annual rate €14,936	Annual rate €14,936	Annual rate €14,936
	Michael Soden (Appointed by previous minister)	Reappointed1/10/2014	Annual rate €14,936	Annual rate €14,936	Annual rate €14,936	Annual rate €14,936	Annual rate €14,936
	Alan Ahearne (appointed by previous minister)	Reappointed 7/3/2015	€12,236 (note 3a)	Annual rate €14,936	Annual rate €14,936	0 - note 1	0 - due to one person, one salary principle
	John FitzGerald (Appointed by previous minister)	Reappointed 1/10/2015	Annual rate €14,936	Annual rate €14,936	Annual rate €14,936	€2,489 - notes 1,2	Annual rate €14,936
	Philip Lane (appointed as member 21/10/2015 until 26/11/2015)	-	-	-	-	-	0 - note 3
Credit Union Advisory Committee	Donal McKillop (chair)Denise O'ConnellJoe O'Toole	All appointed 22/9/2014 for three-year term	Nil	Nil	Nil	Chair €3705 per annum2 ordinary members €2470 per annum each	Chair €3705 per annum2 ordinary members €2470 per annum each
Credit Union Restructuring Board	Bobby McVeigh (chair)	All appointed 31/8/2012	Nil	Chairman €11,970 per annum10 ordinary members €7,695 per annum each	Chairman €11,970 per annum10 ordinary members €7,695 per annum each	Chairman €11,970 per annum10 ordinary members €7,695 per annum each	Chairman €11,970 per annum9 ordinary members €7,695 per annum each
	Eoin McGettigan
	Tom Kavanagh	Tom Kavanagh resigned 30/6/2014. Not replaced
	Brendan Burke
	Kathleen Prendergast
	Stephen O'Donovan
	Joe O'Toole
	Pat Fay - ILCU
	Jimmy Johnstone - ILCU
	Tim Molan - CUMA
	Kevin Johnson - CUDA
	Neil Ryan - Dept of Finance rep, no fee
	Elaine Byrne - Central Bank rep, no fee
Disabled Drivers Medical Board of Appeal +++	Dr Angela McNamara++	22/3/1994 (most recent reappointment 7/11/2015)	€4857.60	€4250.40	€7893.40	€12,140.00	€7893.60
	Dr Cara McDonagh (chair)+	22/1//2012	n/a	n/a	n/a	n/a	n/a
	Dr Jimmy Leitch++	8/3/2006 (most recent reappointment 29/7/2014)	€9,108	€9,715.20	€14,572.80	?Ç12,751,20	€7,893.60
	Dr Nicky Scaramuzzi++	25/6/2014	-	-	-	-	€8,500.80
	Dr John O'Keeffe++	25/7/2005 (most recent reappointment 29/7/2014)	€8500.80	€7,893.60	€14,572.80	€14,572.80	€8,500.80
Financial Services Ombudsman Bureau	n/a	n/a	n/a	n/a	n/a	n/a	n/a
Financial Services Ombudsman Council ***	Dermott Jewell (chair)	Reappointed 29/10/2013* Reappointed 29/10/2015**	€21,600 annual fee	€21,600 annual fee	€21,600 annual fee	€21,600 annual fee	€21,600 annual fee
	Paddy Leydon (member)	Reappointed 29/10/2013* Reappointed 29/10/2015**	€12,600 annual fee	€12,600 annual fee	€12,600 annual fee	€12,600 annual fee	€12,600 annual fee
	Frank Wynn (member)	Reappointed 29/10/2013* Reappointed 29/10/2015**	€12,600 annual fee	€12,600 annual fee	€12,600 annual fee	€12,600 annual fee	€12,600 annual fee
	Caitriona Ni Charra (member)	Reappointed 29/10/2013* Reappointed 29/10/2015**	€12,600 annual fee	€12,600 annual fee	€12,600 annual fee	€12,600 annual fee	€12,600 annual fee
	Tony Kerr (member)	Reappointed 29/10/2013* Reappointed 29/10/2015**	€12,600 annual fee	€12,600 annual fee	€12,600 annual fee	€12,600 annual fee	€12,600 annual fee
	Michael Connolly (member)	Reappointed 29/10/2013* Reappointed 29/10/2015**	€12,600 annual fee	€12,600 annual fee	€12,600 annual fee	€12,600 annual fee	€12,600 annual fee
	Elizabeth Walsh (member)	Appointed 29/10/2013* Reappointed 29/10/2015**			€3150 (three months' fees)	€12,600 annual fee	€12,600 annual fee
Investor Compensation Company Ltd	Mark Redmond	Reappointed with effect from 1/8/2011 to 31/7/2014 Reappointed with effect from 1/8/2014 to 31/7/2015	The annual fee payable in each case is €8550
	Gina Quin	Reappointed with effect from 1/8/2011 to 31/7/2014 Reappointed with effect from 1/8/2014 to 31/7/2015	The annual fee payable in each case is €8550
	Inge Clissman SC	Reappointed with effect from 1/8/2011 to 31/7/2014 Reappointed with effect from 1/8/2014 to 31/7/2015	The annual fee payable in each case is €8550
	Enda Newton	Appointed with effect from 19/10/2015 (2-year term to 31/7/2017)	The annual fee payable in each case is €8550
	Siobhán Madden	Appointed with effect from 19/10/2015 (3-year term to 31/7/2018)	The annual fee payable in each case is €8550
	Valerie Bowens	Appointed with effect from 19/10/2015 (3-year term to 31/7/2018)	The annual fee payable in each case is €8550
Irish Bank Resolution Company	not applicable (in special liquidation)
Irish Fiscal Advisory Council (note 4)	Professor John McHale (Chair)	Appointed Dec 2012	Annual fees (note 5) Chair €20,520 Council members €11,970
	Sebastian Barnes	Appointed Dec 2012
	Dr Donal Donovan	Appointed Dec 2012. Term ended Dec 2014
	Dr Alan Barrett	Appointed Dec 2012. Resigned May 2015
	Dr Róisín O'Sullivan	Appointed Dec 2012. Term ended Dec 2015
	Dr Íde Kearney	Appointed March 2015
	Michael G Tutty	Appointed Sept 2015 followed by a second term effective from Jan 2016
	Seamus Coffey	Appointed Jan 2016
National Asset Management Agency	Frank Daly (chair)	22/12/14 (reappointed)	€153,778	€150,000	€150,000	€150,000	€150,000
	Brian McEnery (board member)	22/12/13 (reappointed)	€60,000	€60,000	€60,000	€60,000	€60,000
	William Soffe (board member)	22/12/13 (reappointed)	€75,000	€75,000	€75,000	€75,000	€75,000
	Oliver Ellingham (board member)	10/04/2013	-	-	€41,750	€60,000	€60,000
	Mari Hurley (board member)	08/04/2014	-	-		€43,033	€60,000
	John Mulcahy Executive Board Member	07/03/2012 (retired Jan 2014)	-	-
	Jim Kelly Audit Committee External Member	Re-appointed 3/12/2013	€9,694	€10,000	€10,000	€10,000	€10,000
National Treasury Management Agency (Board) Since 22 Dec 2014	Willie Walsh (Chair) (i)	Appointed Dec 2014	n/a	n/a	n/a	0	0
	Maeve Carton	Appointed Dec 2014	n/a	n/a	n/a	€815	€30,000
	Brendan McDonagh	Appointed Dec 2014	n/a	n/a	n/a	€815	€30,000
	Martin Murphy	Appointed Dec 2014	n/a	n/a	n/a	€815	€30,000
	Mary Walsh	Appointed Dec 2014	n/a	n/a	n/a	€815	€30,000
	Susan Webb	Appointed Dec 2014	n/a	n/a	n/a	€815	€30,000
NTMA Advisory Committee (dissolved 22 Dec 2014)	Willie Walsh Chair as of June 2014	Nov 2013	n/a	n/a	0	0	n/a
	Donald C Roth (reappointed)	Jan 2014	€25,000	€22,500	€22,500	€21,889	n/a
NPRF - consists of one member since 22 Dec 2014	Maurice A Keane (reappointed)	Feb 2012	n/a	€34,283	€34,283	€33,289	n/a
	Dr Frances Ruane (ii) (reappointed)	July 2014	€34,283	€34,283	€34,283	€33,289	n/a
NDFA Board - Dissolved 23 Jan 2015	Gerry Murray (iii)	July 2012	n/a	0	0	0	0
	Petrina Smyth	July 2012	n/a	€5,736	€12,600	€12,600	€859
State Claims Agency Policy Committee - Dissolved 22 Dec 2015	Noel Whelan (chair) reappointed	July 2012	€13,713	€10,918	€13,713	€13,317	n/a
	Wendy Thompson (iv)	June 2012	n/a	0	0	0	n/a
	Fachtna Murphy	June 2012	n/a	€4571	€9142	€8877	n/a
Strategic Banking Corporation of Ireland Board	Tom McAleese	March 2015	n/a	n/a	n/a	n/a	€12,170
	Barbara Cotter	March 2015	n/a	n/a	n/a	n/a	€12,409
	AJ Noonan	March 2015	n/a	n/a	n/a	n/a	€12,409
	Eilis Quinlan	March 2015	n/a	n/a	n/a	n/a	€12,409
	Richard Pelly	March 2015	n/a	n/a	n/a	n/a	€12,409
	Rosheen McGuckian	March 2015	n/a	n/a	n/a	n/a	€11,991

Note 1: Due to application of one-person-one-salary principle from 2014

Note 2: OPOS applied for part of the year

Note 3: due to one-person-one-salary principle

Note 3a: Appointed part-way through the year

Note 4: The initial 5 members of the Fiscal Council, including the Chairperson, were appointed on an administrative basis when the Council was established on a non-statutory basis in July 2011. These 5 members were re-appointed in December 2012 when the Council was put on a statutory footing.

Note 5: Where members, including the Chair, are employed by a body within the Irish public sector, no fee is payable to the member concerned; a time buy-out is in place to compensate the full-time public sector employers of Council members, including the Chair, for costs incurred due to their absence on IFAC business.

*: In view of the short term of the Council and the amalgamation of the Offices of the Pension Ombudsman and the Financial Services Ombudsman which required the experience of the existing Council to effect, these positions were not advertised.  The appointment of an additional person with specific legal qualifications and experience was also required in 2013.

** The current Council was reappointed with effect from 29th October 2015 to 28th October 2016 (one year only) or the date of the amalgamation of the Offices of the Financial Services Ombudsman and the Pensions Ombudsman, whichever is the sooner.

*** The Minister is in the process of appointing new members to the Financial Services Ombudsman Council. This process was organised by the Public Appointments Service and publicly advertised.  It is not considered appropriate to name individuals who may be appointed as the process is not concluded.

+ The Chairperson of the Board is a Consultant in Rehabilitation Medicine and part of her salary is in respect of her role as chairperson of the Board. Her salary is paid by the National Rehabilitation Hospital and reimbursed by the Department of Finance

++ Ordinary Members of the Medical Board of Appeal are paid a Sessional fee of €607.20 per clinic

+++ Members of the Medical Board of Appeal are nominated by the Minister for Health and appointed by the Minister for Finance 

(i) Willie Walsh waived remuneration/fees in respect of his position

(ii) Dr Frances Ruane was employed by the ESRI and did not receive any fees in respect of her role as a Commissioner. These fees were paid directly to the ESRI

(iii) Gerry Murray waived his fee as a Board member

(iv) Wendy Thompson waived her fee as a Board member

The tables for the NTMA Agency (Board), the NTMA advisory Committee, the NPRF Commission, the NDFA Board, the State Claims Agency Policy Committee and the SBCI Board reflect the following:

- Persons who served in positions which carried remuneration whether paid to them or to their employer.

- Persons due remuneration who waived it.

- It does not include any persons who served in positions that do not carry remuneration in respect of their membership e.g. ex officio members and/ or appointees from the civil service.

Revenue Commissioners Expenditure

Questions (199)

Michael Healy-Rae

Question:

199. Deputy Michael Healy-Rae asked the Minister for Finance the status of the opening hours in the Revenue Commissioners office in Tralee in County Kerry; and if he will make a statement on the matter. [46679/15]

Written answers

Minister for Finance

The deployment of resources to its compliance and customer service programmes is a matter for the Revenue Commissioners. I am advised by Revenue that they offer a range of service channels which are adapted to meet the changing demands of taxpayers.  Having regard to the changing nature of the demand for service, Revenue introduced an appointments service in its Tralee Office last November. A dedicated telephone line for the purposes of making appointments is operated Monday to Friday from 9:30 a.m. to 4:00 p.m. and appointments are facilitated on a basis agreed with the taxpayer in each instance. If, during the course of the initial telephone conversation, the Revenue official identifies a more efficient and cost effective means for the taxpayer to carry out their business, the taxpayer will be advised and assisted in this regard.

The appointments service was flagged in advance on the Revenue website and with public notices around the county from early November. Despite this, where a taxpayer was unaware of the new appointments service and travelled a long distance to the Office the person was facilitated with an immediate appointment.

Revenue has advised me that the appointments service in Tralee Office is subject to ongoing close monitoring and review. Taxpayers will continue to be provided with a flexible and responsive service to meet demand.

NAMA Property Sales

Questions (200)

Mattie McGrath

Question:

200. Deputy Mattie McGrath asked the Minister for Finance if the sale of a commercial property (details supplied) in Clonmel in County Tipperary by the National Asset Management Agency was conducted in a sufficiently transparent manner; and if he will make a statement on the matter. [46681/15]

Written answers

Minister for Finance

As NAMA has been established as a fully commercial agency to operate under the direction of a Board of Directors by the NAMA Act, I do not have a direct role in the Agency's sales processes.

However, in this instance, I am advised by NAMA that they have previously provided the Deputy with a direct response to this question.

As has been previously explained to the Deputy, the commercial property referenced has not been sold. I understand, however, that the leasehold for this commercial property was recently sold by, or on behalf of, AIB. NAMA had no involvement in this sale.

Banking Sector

Questions (201)

Finian McGrath

Question:

201. Deputy Finian McGrath asked the Minister for Finance to support a matter (details supplied) regarding banking and the National Asset Management Agency; and if he will make a statement on the matter. [46687/15]

Written answers

Minister for Finance

While I have noted the details of the case submitted by the deputy, as it is the subject of ongoing investigations it would be inappropriate for me to comment. I have received assurances from AIB that AIB Group adheres to their legal and regulatory obligations when managing and using data relating to customers and that AIB, as an organisation, are committed to behaving in a compliant manner with the principles enshrined in the Data Protection Acts, which are reflected in the Bank's Data Protection Policy. AIB have also confirmed to my department that where appropriate, the Bank will continue to engage with, and provide support to, the Office of the Data Protection Commissioner as requested.

The Deputy will also understand that, as Minister for Finance, I have no direct function in the relationship between banks and their customers. Decisions taken by the banks are a matter for the board and management of the institution. Notwithstanding the fact that the State is a shareholder in some of the institutions operating in the State, I must ensure that the banks in which the state has a shareholding are run on a commercial and independent basis as defined by the Relationship Framework Agreements.

Tax Compliance

Questions (202)

Pearse Doherty

Question:

202. Deputy Pearse Doherty asked the Minister for Finance the status of the public consultation process that he informed this Deputy during the finance Bill debates that he was putting in place around bogus self-employed workers and possible anti-avoidance regarding same; and if he will make a statement on the matter. [46688/15]

Written answers

Minister for Finance

I intend, jointly with my colleague the Tánaiste and Minister for Social Protection, to launch the Public Consultation on the use of intermediary-type structures and self-employment arrangements in the immediate future.

Tax Code

Questions (203)

Pearse Doherty

Question:

203. Deputy Pearse Doherty asked the Minister for Finance the rationale for the recent change in employment status from self-employed to employees for home-tutors employed by the Department of Education and Skills for children with special needs; the expected effect the change will have; if he will clarify the tax treatment of out-of-pockets expenses, registration fees and so on for these home tutors; and if he will make a statement on the matter. [46689/15]

Written answers

Minister for Finance

I assume the Deputy is referring to the tax position of home tutors who, prior to September 2015, were paid by parents from grants paid to them by the Department of Education and Skills.  I am advised by the Revenue Commissioners that, in the context of an audit over the last few years, it was determined by Revenue that these home tutors are employed under a contract of service i.e. they are employees.  They are engaged by the parent(s) subject to satisfying criteria specified by the Department of Education and Skills.

As a consequence of the Revenue audit, the Department of Education and Skills agreed to operate the PAYE system on payments to the home tutors.  This facilitates ease of administration, as the payments originate from the Department, and also avoids placing the obligation to register as employer, and administer the PAYE system, on each individual parent.  

With regard to the tax treatment of expenses incurred by home tutors, such expenses are governed by section 114 of the Taxes Consolidation Act 1997.  That section provides that a tax deduction may be given where a tutor is necessarily obliged to incur travel expenses in the performance of the duties of employment or otherwise incurs expenses wholly, exclusively and necessarily in the performance of the duties of employment. 

Departmental Expenditure

Questions (204)

Aengus Ó Snodaigh

Question:

204. Deputy Aengus Ó Snodaigh asked the Minister for Finance the number of annual subscriptions to external membership bodies and groups his Department has, including the cost and details. [46753/15]

Written answers

Minister for Finance

The information requested by the Deputy for 2015 for my Department is set out below:

Number	External membership body	Subscription (€) for 2015
1	Statistical and Social Inquiry Society of Ireland	200.00
2	Bruegel	66,406.00
3	Institute for International & European Affairs	7,000.00
4	ERA - Academy of European Law	75.00
5	Irish Institute of Training and Development	500.00
6	Irish Management Institute	750.00
7	Public Affairs Ireland*	578.10
8	International Fiscal Association	350.00
9	Irish Taxation Institute	375.15
	*18 month membership

My Department also pays membership subscriptions to professional bodies for staff of the Department. These payments are treated as a benefit in kind where appropriate and are subject to the relevant Revenue tax rules.

Departmental Expenditure

Questions (205)

Aengus Ó Snodaigh

Question:

205. Deputy Aengus Ó Snodaigh asked the Minister for Finance the number of annual subscriptions to newspapers or magazines his Department has, including the cost and details. [46754/15]

Written answers

Minister for Finance

In response to the Deputy's question My Department spent €13,924 on newspapers and magazines in the 12 month period December 2014 to November 2015. The publications purchased in the period are listed in the following table:

Publications Purchased
Irish Times
Saturdays Irish Times
Irish Independent
Sat Irish Independent
Irish Examiner
Sat Irish Examiner
Financial Times
Sat Financial Times
Star
Sun
Mirror
Daily Mail
Daily Mail Sat
Evening Herald
Farmers Journal
Sunday Independent
Sunday Business Post
Sunday Times
Sunday Mail
Sunday Sun
Limerick Leader
Business and Finance
Phoenix
Der Spiegel

Departmental Expenditure

Questions (206)

Aengus Ó Snodaigh

Question:

206. Deputy Aengus Ó Snodaigh asked the Minister for Finance the annual cost to his Department of advertisements placed on its behalf in newspapers, magazines, television and radio and social media.. [46755/15]

Written answers

Minister for Finance

As the Deputy has asked for the annual cost and not referred to a specific year, I am providing the relevant information on the cost of advertisements to my Department for the most recent year i.e. 2015.

The information requested by the Deputy is set out below:

Cost of Advertisements Placed in Newspapers, Magazines, Television, Radio and Social Media

Media	Advertisements	Cost in 2015
Newspapers	Advertisement for the position of Governor of the Central Bank in the Financial Times	€12,300.00
Newspapers	Local Property Tax Review advertisements in Irish Times, Irish Independent and Irish Examiner	€7,181.56
Social Media	Campaign to increase awareness of the Supporting SME online tool on social media	€50,519.18
TOTAL		€70,000.74

The Department also uses Irish Oifigiúil for the mandatory publication of Statutory Instruments, Ministerial Directions and the Exchequer Statement, and the cost of this for 2015 was €18,536.

Tax Credits

Questions (207, 208, 209)

Róisín Shortall

Question:

207. Deputy Róisín Shortall asked the Minister for Finance the cost of tax relief for research and development credits by cost of credits claimed against tax liabilities and credits refunded in 2014 and 2015 and the estimated cost in 2016. [46787/15]

Róisín Shortall

Question:

208. Deputy Róisín Shortall asked the Minister for Finance the proportion of the cost of research and development tax credits claimed against tax liabilities or refunded which have or will accrue to non-indigenous companies in 2014 and 2015. [46788/15]

Róisín Shortall

Question:

209. Deputy Róisín Shortall asked the Minister for Finance the cost of research and development tax credits, by revenue region, for each of the years 2009 to 2014, in tabular form. [46791/15]

Written answers

Minister for Finance

I propose to take Questions Nos. 207 to 209, inclusive, together.

I am informed by the Revenue Commissioners that published statistics in respect of Research and Development (R&D) tax credits are available on the Revenue Statistics webpage at http://www.revenue.ie/en/about/statistics/costs-expenditures.html.

The tax cost for 2014 has not yet been finalised as returns are currently being processed. Figures for 2015 or forecasts for later years are not yet available.

In relation to the cost by Revenue region for the years 2009 to 2013, I am informed by the Revenue Commissioners that due to their obligation to observe confidentiality for taxpayers' information, and the small groups of taxpayers and the low numbers claiming the relief in certain regions, it is not possible to provide a complete regional breakdown of the cost. However, the Deputy may be interested in the percentage of the cost, before any clawback of relief, associated with cases administered by Revenue's Large Cases Division, for cases in the Dublin region and the aggregate total for the remaining regions. This information is as set out in the table below.

Year	% of R&D Tax Cost associated with Large Cases Division Companies	% of R&D Tax Cost associated with Companies Administered by Dublin Region	% of R&D Tax Cost associated with Companies Administered by Other Regions
2009	74	10	16
2010	65	16	19
2011	56	21	23
2012	54	22	24
2013	67	15	18