Written Answers Nos. 227-254
227. Deputy Michael McGrath asked the Minister for Finance to set out the status of the special liquidation of the Irish Bank Resolution Corporation, including when it will be complete and the return to the State, based on available information; and if he will make a statement on the matter. [10644/16]
View answerA third progress update report on the Special Liquidation of IBRC will be issued in the coming weeks providing a comprehensive review of the progress to date and the current status of the Special Liquidation. This report will be available on the Department of Finance website once it has been finalised.
While it is too early at this stage to advise on the likely timeframe for conclusion of the liquidation of IBRC, I can confirm that the liquidation of IBRC can only be concluded once all assets are realised, all creditor claims have been resolved (including those subject to litigation) and all surplus funds have been distributed to creditors. This process is ongoing.
It is not possible to provide an estimate of any potential return to the State at this time given the uncertainty over the outcome of major litigation issues and the finalisation of the adjudication of unsecured creditor claims. It is expected that a general update on this matter will be provided by the Special Liquidators as part of their progress update report.
228. Deputy Michael McGrath asked the Minister for Finance to set out the status of the formal investigation by the European Commission into Ireland's corporation tax arrangements with a company (details supplied); whether the Irish authorities have co-operated fully with the investigation; when it will conclude; and if he will make a statement on the matter. [10645/16]
View answerIn June 2014, the Competition Directorate of the European Commission announced its intention to open formal state aid investigations into tax rulings provided to a number of companies in various Member States of the European Union.
This announcement is part of a much wider review of tax ruling practice that is currently being undertaken by the European Commission covering all 28 Member States.
Since October 2015, investigations in three other Member States have concluded. In each of these cases the Commission found that the Member States granted an illegal State Aid to the companies in question.
I would like to emphasise that, while the Commission has opened a formal investigation in relation to one particular case involving Ireland, it has not made a final determination in the matter. There is no formal timeline for a when the final decision will be made in our case.
This is a priority matter and Ireland has co-operated fully with the process to date and will continue to do so. Detailed and comprehensive responses have been provided to the Commission demonstrating that the appropriate amount of Irish tax was charged in accordance with the relevant legislation, that no selective advantage was given and that there was no State Aid.
I remain of the view that there was no breach of State Aid rules in this case and that the legislative provisions were correctly applied. In the event that the Commission forms the view that there was state aid, Ireland is entitled to challenge this decision in the European Courts. As the Government have already indicated, we will take that course of action, if necessary, to continue to vigorously defend the Irish position.
As I have said previously, there is simply no question that the Irish authorities sought to give the company in question any kind of special tax deal.
229. Deputy Michael McGrath asked the Minister for Finance if he is aware of a continuous fall in recent months in the number of mortgage approvals, in particular for first-time buyers; the action he will take to support home ownership; if he will make a submission to the Central Bank's review of the application of mortgage rules; and if he will make a statement on the matter. [10646/16]
View answerRecent data published by Banking and Payments Federation Ireland indicate that, in the three month period ending March 2016, the average number of mortgage approvals declined by 13.7% on a year on year basis. (For first time borrowers, the year on year decline was a little greater at 15%). In terms of the value of mortgage approvals, the year on year decline was 14%. However, it should be noted that there was a strong level of mortgage approvals at the end of 2014 and in early 2015 when the Central Bank macro prudential proposals for residential mortgage lending were the subject of public consultation. As a consequence, some easing off of activity on a year on year basis could be expected when comparing the first quarter of 2016 against 2015. However, if the early 2016 position is compared to the first quarter of 2014, a more robust level of mortgage loan demand and approval is in evidence. Also, it should be noted that the amount of residential mortgage finance actually drawdown in the first quarter of 2016 (at around €1bn) was a little higher than the same period in 2015.
There is general agreement that action is required to bring the housing market into a better balance and that the main focus should be on measures which will increase the supply as opposed to the demand for houses. While there are some measures in place to support first time buyers, such as that contained in section 266A of the Taxes Consolidation Act 1997 which provides for refunds of deposit interest retention tax on savings used to purchase or self-build a property, in general policy action needs to focus more on the constraints that are inhibiting housing supply. To that end, I will work closely with by colleague the new Minister for Housing, Planning and Local Government who will have the lead role in implementing the comprehensive range of policy actions for housing as set out in the new Programme for Government.
Regarding the review of the macro prudential measurers for residential mortgage lending, the Central Bank has informed me that this will take place later this year with publication expected in November. The Central Bank has indicated that, while the general framework of mortgage rules is intended to be a permanent feature, arising from this forthcoming review the calibration of these rules can be tightened, loosened or left unchanged in response to its analysis of the operation of these rules from inception through summer 2016. However, it has cautioned that, given the value of a stable rules-based system, any changes to the existing measures will require a high evidence threshold. As part of the review process, the Central Bank has indicated that it will invite written public submissions that provide evidence-based analyses of the impact of the rules and that details on this process will be provided in advance of the submission period. The macro prudential regulations were put in place under the provisions of section 48 of the Central Bank (Supervision and Enforcement) Act 2013 and that Act requires the Central Bank to formally consult with me, as Minister for Finance, on any new regulation it proposes to put in place under that section including in relation to the mortgage lending macro prudential measures.
230. Deputy Michael McGrath asked the Minister for Finance to set out the level of draw-down of loans to developers for residential housing-related projects from the joint venture fund established in 2015 by the Ireland Strategic Investment Fund; his views on the operation of this scheme; and if he will make a statement on the matter. [10647/16]
View answerI presume that the Deputy is referring to Activate Capital, a €500m non-bank financing platform established by ISIF and investment group KKR to invest on a commercial basis in residential development projects in Ireland. Activate has been operationally up and running since January 2016 and in that time has created a significant pipeline of investments. Activate recently announced the completion of three transactions that will deliver approximately 800 new residential units in the Dublin area and has stated that a number of other transactions are progressing.
It would not be appropriate to disclose the commercial detail around the drawdown or pricing of loans as this is commercially sensitive information and not for disclosure.
Activate is making an important contribution in terms of the availability of finance for commercially viable residential development projects. A unique feature of Activate is that it will provide up to 90% of project funding and will provide funding for both the acquisition of land and to bring projects through the planning process.
Activate offers competitive pricing to the market, particularly in the context that it is taking a combination of debt and equity risk, and offers the advantages of deliverability and speed of execution because project promoters do not need to engage with multiple lenders to access a combination of debt, mezzanine and equity finance.
231. Deputy Michael McGrath asked the Minister for Finance to outline his plans to legislate to clearly distinguish the role of the Motor Insurers Bureau of Ireland and the Insurance Compensation Fund; and if he will make a statement on the matter. [10648/16]
View answerThe Minister for Transport, Tourism and Sport and I have asked our officials to carry out a review of the framework for motor insurance compensation in Ireland.
The objective of the Review is to identify the features of a motor insurance compensation framework for Ireland that is comprehensive, effective, affordable and consumer-focused.
The Review will make recommendations on the arrangements for motor insurance compensation in the event of a liquidation or administration of an insurance company, along with the arrangements in relation to the payment of compensation for victims of road accidents caused by uninsured and untraceable drivers.
The Joint Review Group has engaged with relevant stakeholders involved in governance and administration of the motor insurance compensation system. The frameworks for motor insurance compensation in other EU jurisdictions have also been considered.
The Joint Working Group will report in the coming weeks. I am not in a position to advise if there will be legislative changes at this time as the Review is still underway and its recommendations have yet to be finalised and considered.
232. Deputy Michael McGrath asked the Minister for Finance to outline his views on the implementation of the Thornhill report on the local property tax; and if he will make a statement on the matter. [10649/16]
View answerIn his report on his review of the Local Property Tax which was published on Budget Day 2015 Dr Thornhill makes a number of recommendations. His central recommendation is for a revised system whereby a minimum level of LPT revenues in each local authority area would be determined by Government, ideally having regard to the apportionment between local authority areas of the historic yield. This in turn would allow for the estimation of LPT rates for each local authority area and the application of these by taxpayers and Revenue. Local authorities could adjust this rate upwards by a factor of up to 15%. This new system was recommended by Dr Thornhill with a possible interim deferral of the next valuation date until November 2018 or November 2019. In my Budget 2016 statement, I announced that I would be proposing to Government that the revaluation date for the LPT be postponed from 2016 to 2019. This postponement means that home owners will not be faced with significant increases in their LPT in 2017 as a result of increased property values. The postponement also gave sufficient time for the other recommendations in Dr Thornhill's report to be considered fully by the next Government. The Finance (Local Property Tax) (Amendment) Act 2015 gives effect to the postponement of the revaluation date of residential property for LPT purposes, and also to two of the recommendations in Dr Thornhill's report, involving LPT relief for properties affected by pyrite and relief for properties occupied by persons with disabilities (recommendations numbers 11 and 12 respectively). My Department will be considering issues relating to the implementation of other recommendations in the Report in due course in line with the 2019 timeline. I also note that the Programme for a Partnership Government provides for the preparation of a report by mid-2017 for Government and for the Oireachtas, on potential measures to boost local government leadership and accountability.
233. Deputy Michael McGrath asked the Minister for Finance to outline his views on the level of tax compliance, including whether it can be increased by providing the Revenue Commissioners with additional resources; and if he will make a statement on the matter. [10650/16]
View answerI am advised by the Revenue Commissioners that the overwhelming majority of taxpayers file and pay their taxes and duties on time. This is evidenced by the fact, for example, that in 2015 timely payment and return compliance ranged from 85% for the smallest cases to 98% for the largest cases. Timely compliance for Local Property Tax was 97%.
I know that Revenue has a strong focus on service as a very important underpinning in helping taxpayers and businesses to be timely and voluntarily compliant. The recently published Revenue Annual Report, 2015 set out the range of actions undertaken by them in that regard and I commend that approach by Revenue.
In an ideal world everyone would be timely compliant but of course the reality is a little different. Despite the high timely compliance rates, I know that Revenue has a keen focus on tackling non-compliance in all its guises and in ensuring that the efforts of those who are timely compliant are not undermined by those who choose to be non-complaint and engage in tax evasion. I am aware that Revenue has a particular risk focus to its compliance intervention programmes. Risk-assessment techniques and systems identify and rank suspect or risky cases and this information is presented to caseworkers and auditors so that the appropriate intervention is actioned. Compliance interventions range from a simple phone contact to audit to criminal prosecution.
In relation to the impact of its non-compliance focus, I am advised by Revenue that, for example, its audit and compliance interventions in 2015 yielded €642.5m. 28 criminal convictions for serious tax and duty evasion were also secured in 2015. 160 tax avoidance cases were settled during the year netting €42m for the Exchequer. Drugs and tobacco seizures valued at €23.1m and €34.4m respectively were realised.
Opportunities to increase tax revenue were identified by Revenue in their Comprehensive Review of Expenditure 2014, published on their website. As part of the 2016 Estimates process Revenue sought to increase its staff resource to confront non-compliance by 50 whole time equivalents in order to increase the tax and duty yield from compliance interventions. This followed on from a net increase in the 2015 Estimate process of 126. Following the 2016 Estimates process, I am very pleased to be able to say that Revenue's multi-annual budget was increased to provide for an average annual whole time staff equivalent of 5,924, an increase of 50 on the 2015 provision. An additional €75m yield from compliance interventions was included in Budget 2016 calculations based on the recruitment of additional staff and investment in the development of a new debt analysis tool.
Revenue's objective of making taxes and duties easy to pay and hard to avoid is a very important one. It is an objective in which it is succeeding. An appropriately resourced tax and customs administration is essential in ensuring that we continue to experience high timely compliance and that non-compliance and tax evasion are appropriately sanctioned.
Over the last two years' Estimates process I have supported the business case by Revenue to increase its staffing levels by a total of 176 staff. This follows on from the overall reduction in Revenue and Civil Service numbers since 2008.
I am also informed by Revenue that ongoing investment in Information Communications Technology (ICT) is critical to ensure that Revenue provides a modern service to the compliant but also better targets non-compliance in all its forms. Revenue's policy throughout the economic crisis was to maintain investment in ICT to the greatest extent possible given the difficult budgetary circumstances.
In the context of the 2017 Estimates process I will carefully consider any proposals that Revenue make in relation to resources.
234. Deputy Michael McGrath asked the Minister for Finance if he is pursuing the retrospective recapitalisation of the banking sector; his plans for disposal of bank assets; and if he will make a statement on the matter. [10651/16]
View answerAs I have said previously I see no benefit in making an application for retrospective use of the ESM's Direct Recapitalisation Instrument (DRI). During the period between June 2012, when the agreement was reached regarding retrospective recapitalisation, and December 2014, when the DRI tool became operational, the Irish economy recovered significantly and the options available for the State to recover its money invested in the banks expanded. This remains the case, with investors now willing to support Irish banks, the institutions have begun to repay capital to the State and the market value of our investments has improved accordingly.
The terms and conditions attaching to the use of the DRI instrument are extremely onerous as the instrument is designed to be used almost as a last resort after the creditor waterfall has been applied and other options are exhausted. Moreover the likely mechanics behind a potential retroactive application of the instrument, if such a decision could be agreed, are likely to be equally if not more onerous in my view, and would not be in the best interests of the State.
As you will be aware the operational framework of the ESM DRI includes stringent conditionality and any application would need to be unanimous amongst the other eighteen ESM Governors. Achieving such an outcome for a deal which valued our investments at a level significantly above what we might achieve in the market today is extremely unlikely, particularly given the strength of our economic recovery since 2012 and the other concessions won by Ireland in recent years.
The disposal of our bank assets is a process that will likely take place over a number of years and this is incorporated in the Programme for Government. I have said before that my interest is in recovering the maximum amount of money for the Irish taxpayer from these assets over time and current market conditions are not conducive to achieving this objective. Fortunately given that our public finances are once again on the right path, we are not under pressure to dispose of these assets in the short-term.
With regard to AIB in particular, I have indicated in the past that an IPO is likely to be the optimal route to recouping value from our investment. At the beginning of this year officials in my Department appointed an Independent Financial Advisor to assist with analysis and planning related to our shareholding in AIB, and much of this initial preparation has now been completed. However, given the complex nature of an IPO process, the need to access certain IPO 'windows' and the recent volatility seen in stock markets, I would now deem it more likely that a market event involving AIB would occur in 2017, rather than 2016.
235. Deputy Michael McGrath asked the Minister for Finance to outline his plans to review capital acquisition tax thresholds given rising asset prices, especially in residential property; and if he will make a statement on the matter. [10652/16]
View answerAs with all tax areas capital acquisitions tax, including the details of rates, tax-free thresholds, reliefs and exemptions, is kept under review. As part of Budget 2016 I raised the Group A threshold applying to gifts and inheritance from parents to their children from €225,000 to €280,000. This represented an increase of about 25%. I did this in recognition of the improving state of the national finances and of the concerns expressed to me by people making and receiving gifts and inheritances, particularly in a context of rising property prices.
I indicated at the time that I saw the change to the Group A tax-free threshold in the last Budget as the start of a process. The Deputy will be aware of the commitment in the Programme for a Partnership Government to work with the Oireachtas to raise the Band A Capital Acquisitions Tax Threshold (including all gifts and inheritances from parents to their children) to €500,000.
236. Deputy Michael McGrath asked the Minister for Finance when he will establish the rainy day fund and the rules that will govern it; and if he will make a statement on the matter. [10653/16]
View answerOfficials in my Department are currently reviewing the content of the Programme for Government and, in this case, the matter of the establishment of a rainy day fund. This commitment forms part of the stated aim of this and the previous Government to maintain sound public finances.
In considering this commitment, my officials are examining the necessary key features of such a fund, including that the fund should:
- be resourced sustainably so as not to result in undue stress elsewhere in the public finances;
- be of a critical size so that it can actually have impact if deployed;
- have clear criteria to facilitate its deployment effectively when required;
- have a clear investment strategy so as to ensure the resources yield a return while they are held in the fund and that they are not placed at excessive levels of risk; and
- consider the fiscal rules and budgetary implications of the fund's establishment and potential deployment.
In considering the rainy day fund, my officials will also examine how it interacts with the existing Irish Strategic Investment Fund (ISIF) and its unique mandate to invest on a commercial basis earning an economic return while creating jobs and economic growth.
I will revert to the House when all of these matters have been properly examined and the proposal has been considered by Government.
237. Deputy Michael McGrath asked the Minister for Finance to outline his views on the current penal tax regime that applies to deposit and pension savings which discourages persons from making provision for their future financial needs; and if he will make a statement on the matter. [10654/16]
View answerThe Deputy may be aware that, subject to certain limits, contributions to pension schemes and products are relieved from income tax at the individual's marginal rate. This is a generous relief intended to encourage pension saving. The growth of pension funds is also exempt from tax. Upon retirement a person is generally entitled to a potentially quite sizable tax-free lump sum, with the remainder of pension benefits taxed at their marginal rate of income tax. Having regard to the above it does not seem to me that the taxation of pension savings in the country could fairly be described as "penal".
With regard to deposit savings, the Government decided to increase the rate of Deposit Interest Retention Tax (DIRT) (previously 33%) to 41% in Budget 2014. The higher rate of DIRT (previously 36%) for interest paid less frequently than annually was abolished, and all deposit interest is now liable to DIRT at the same rate (41%).
Up to 2009, individuals may have been taxable on other income at the higher rate of income tax but were only liable to pay tax on interest income at 20%. Previous DIRT rates were below the higher rate of income tax, and this, in effect, incentivised saving. The decision to raise the rate of DIRT was taken to encourage spending in the economy with a view to stimulating growth and employment and to raise additional revenues.
Exemptions from DIRT may apply for the following persons in certain circumstances:
- Individuals aged over 65 (subject to income limits)
- Permanently Incapacitated Individuals
- Companies, Pension Funds and Charities (Irish resident companies pay tax on investment income at 25%)
- Non-Resident Account Holders
There are alternative savings products available which are tax free (Savings Bonds, Saving Certificates, Instalment Savings and the National Solidarity Bonds).
238. Deputy Patrick O'Donovan asked the Minister for Finance to set out the legal relationship between the household charge and the local property tax and the basis on which the household charge is now collected through the local property tax; and if he will make a statement on the matter. [10661/16]
View answerSection 156 of the Finance (Local Property Tax) Act 2012 provides the legal basis by which any arrears of Household Charge that were still outstanding on 1 July 2013 were converted to a Local Property Tax liability of €200 per property. Section 156 also made Revenue responsible for collecting the arrears.
Specifically, Section 156(3) provides that any liability to Household Charge that remains undischarged on 1 July 2013 shall;
(a) be treated as a charge of €200 to Local Property Tax that is due and payable on that date, and
(b) cease to be treated as a Household Charge liability under the 2011 Local Government (Household Charge) Act.
Section 156(4) provides that the charge of €200 shall be payable to the Revenue Commissioners and all of the provisions of the Act that relate to the collection of Local Property Tax shall apply to the charge as if it were an amount of Local Property Tax.
239. Deputy Maureen O'Sullivan asked the Minister for Finance to direct the Central Bank to develop a framework with the credit union movement to realise the potential of section 44 of the Credit Union Act 1997 for social housing initiatives at local level and for social, cultural and charitable purposes at community level; and if he will make a statement on the matter. [10662/16]
View answerI have been informed by the Central Bank that section 44 of the Credit Union Act, 1997 provides that a credit union may establish a special fund to be used by the credit union for such social, cultural or charitable purposed (including community development) where it is approved by a resolution passed by a majority of its members present and voting at a general meeting.
Funds established under section 44 do not require the approval of the Central Bank.
The Central Bank informs me that it is supportive of such initiatives by credit unions provided they fall within the provisions of section 44. These provisions include a requirement that funds paid into such a special fund can only be paid out of the annual operating surplus of a credit union and that no funds may be paid into such a special fund unless adequate provision has been made out of the annual surplus to cover all current and contingent liabilities and to maintain proper reserves and that the payment of the funds into the special fund will not affect the financial stability of the credit union. In addition section 44(3) specifies that the amount of funds which may be paid out of the annual operating surplus into such special fund shall not exceed 0.5% of the value of the credit union's assets.
The Investment Regulations set out in the Credit Union Act 1997 (Regulatory Requirements) Regulations 2016, which were commenced on 1 January 2016, make specific reference to investments in social housing projects and indicate that the Central Bank may prescribe further classes of investments in which a credit union may invest its funds which may include investments in projects of a public nature and states that investments in projects of a public nature include, but are not limited to, investments in social housing projects.
Where an individual credit union intends to establish such a fund the Central Bank would expect the credit union to also take account of the need to ensure the protection of the funds of its members.
240. Deputy Maureen O'Sullivan asked the Minister for Finance to outline his views on expanding the reach of the Dormant Accounts Acts to include the credit union movement; and if he will make a statement on the matter. [10663/16]
View answerDormant Accounts legislation is a matter for the Department of the Environment Community and Local Government (DECLG).
The Dormant Accounts Act, 2001 (as amended) provides for accounts in credit institutions to be transferred to the Dormant Accounts Fund when an account has been dormant for 15 years. Credit unions are currently not subject to the dormant accounts legislation. Accordingly, accounts in credit unions that have not been reclaimed by the owners for at least 15 years are not transferred to the Dormant Accounts Fund.
The Credit Union Act, 1997 (as amended) does not make reference to Dormant Accounts. Dormant accounts in credit unions, and the practices surrounding them, are governed by Rule 22 of the Standard Rules for Credit Unions published by the Irish League of Credit Unions.
I have been informed by DECLG that an analysis of the benefit of adding dormant credit union accounts to the Dormant Accounts Fund has not been carried out. In practical terms, increasing the amount available in the Fund does not necessarily allow for the introduction of new dormant accounts measures or programmes, which is the focus of DECLG in respect of the Fund. While applying the provisions of the dormant accounts legislation to credit union accounts could increase the size of the Fund, Government Departments must source monies for dormant accounts programmes and measures from their Exchequer allocation in the same way as with any other funding programme. When the monies expended on dormant accounts measures and programmes are reimbursed from the Dormant Accounts Fund, the refund is to the Exchequer rather than to the spending Department. For this reason, dormant accounts expenditure is subject to the same constraints within Departments as any other spending programme.
In addition, expenditure on new dormant accounts measures or programmes would serve to increase Government debt levels, as monies disbursed from the Dormant Accounts Fund belong to the account holder, who can reclaim it at any time, and not to the State. Consequently, every euro spent from the Fund is regarded in accounting terms as a potential Government liability.
It would be a matter for Government on the advice of the Department of Finance or DCELG to decide on any extension to the Dormant Account legislation to include credit unions. However, there are no plans at present to introduce such a change.
241. Deputy Brendan Griffin asked the Minister for Education and Skills to consider a proposal (details supplied); and if he will make a statement on the matter. [9854/16]
View answerThe Department of Education and Skills has done its utmost to support and embrace the educational aspects of the Ireland 2016 commemorative programme. Under its auspices, the Professional Development Service for Teachers has already placed approximately 70 resources about 1916 on the Scoilnet portal for teachers and students, many of them produced by teachers themselves.
The book, Simplified History - The 1916 Rising is a most engaging production, with a lot of well-explained facts and some beautiful and engaging visuals. It would, however, be contrary to current Department policy to purchase and distribute any privately or commercially produced publications, in any curricular area. It is for schools themselves to choose what resources they feel best suit their students and teachers, taking cognisance of any syllabi or curricular guidelines which may be produced from time to time. The Department wishes Ms O'Reilly well with the publication, but regrets that it cannot otherwise support this production, in the interests of fairness to all other historians and authors.
242. Deputy Andrew Doyle asked the Minister for Education and Skills to consider an amendment to the Residential Institutions Redress Act 2002 for cases to be re-examined which have considerable new information available. [10597/16]
View answerThe Residential Institutions Redress Scheme was established under the Residential Institutions Redress Act 2002 to administer a redress scheme to persons who as children were abused in any of 139 scheduled institutions. Awards under the scheme were made following applications from and evidence provided by the survivors, including evidence of having been a resident in one of more of these institutions and evidence of injury arising out of abuse suffered while in residence.
The original closing date for applications was 16th December 2005. The Act allowed the Residential Institutions Redress Board to accept applications after that date in exceptional circumstances. The Board's power to accept late application submissions ceased on 16th September 2011 in accordance with the provisions of the Residential Institutions Redress (Amendment) Act 2011. The September 2011 date was almost 6 years after the original closing date.
I don't propose to consider an amendment to the Residential Institutions Redress Act 2002 for cases to be re-examined. Where survivors were unhappy with a decision made by the Board, there was a Residential Institutions Review Committee in existence. I am satisfied that the structures in place for survivors to bring their applications to the Redress Board and the extended time frame provided every opportunity for survivors to do so.
243. Deputy Dara Calleary asked the Minister for Education and Skills if he is aware that retired teachers of woodwork and building studies who qualified in 1980 and who worked in schools run by a vocational education committee are entitled to five years' enhancement as per technical and specialist civil servants on their pensions, but teachers who qualified on the same course but who taught in community schools are not allowed the same added years; the legal basis for this distinction; and if he will make a statement on the matter. [9350/16]
View answerPublic sector pension schemes by their nature have varying rules governing their administration. They are mainly statutory schemes, set up by or under Acts of the Oireachtas. Teachers in the Community School sector are members of The Secondary, Community and Comprehensive School Teachers Pension Scheme (S.I. No. 435 of 2009) while teachers in the Education and Training Boards are members of Education and Training Board Teachers Superannuation Scheme 2015 (S.I. No. 292 of 2015). Therefore the pension provision a teacher may be entitled to upon retirement depends not on the course they have undertaken but rather the rules of the pension scheme of which they are a member. In this regard the pension entitlements of teachers in community schools differs from Educational Training Boards because they have different pension schemes.
The Deputy is correct in stating there is no provision for the award of added years under the rules of Secondary, Community and Comprehensive School Teachers Pension Scheme. The added years' scheme referred to by the Deputy provides for the award of added years, on retirement, where the minimum age limit specified for appointment and/or the minimum qualifications and experience specified for appointment to a professional, technical or specialist post in an Education and Training Board would not allow a person to be appointed by age 25 and thereby acquire maximum reckonable service (40 years) by age 65. This was not seen as a requirement in the Voluntary and Community School Sector, where in general the issue did not arise.
244. Deputy Jim Daly asked the Minister for Education and Skills to issue a final response to an issue (detail supplied) referred to his office in September 2015; and if he will make a statement on the matter. [9361/16]
View answerA final detailed response has now issued to the person referred to by the Deputy.
245. Deputy Charlie McConalogue asked the Minister for Education and Skills when he will issue a final reply to correspondence (details supplied); and if he will make a statement on the matter. [9365/16]
View answerThe Deputy will be aware that student grant applications are means tested on gross income from all sources earned inside and outside the State, within a specified reference period. The means test arrangements of the Student Grant Scheme are applied nationally. The assessment of income from the same starting point is deemed to be fair and reasonable because this approach eliminates any distortion which might arise from different spending decisions in different households.
Tax relief at the standard rate of tax may be claimed in respect of tuition fees paid for approved courses at approved colleges of higher education including approved undergraduate and postgraduate courses in EU Member States and in non-EU countries. Further information on this tax relief is available from the Revenue Commissioners on www.revenue.ie.
I understand that a reply has recently issued to the correspondence referred to by the Deputy.
246. Deputy John McGuinness asked the Minister for Education and Skills to support and expedite an application for an extension by a school (details supplied) given the urgency expressed by the board of management. [9408/16]
View answerI wish to advise the Deputy that my Department considers that the school in question has sufficient accommodation to cater for its primary pupil cohort. The provision of additional accommodation is not therefore warranted and the school authority has been advised accordingly.
247. Deputy Frank O'Rourke asked the Minister for Education and Skills to request the Teaching Council to review its proposal to abolish regulation 3, which gives full recognition to Montessori teachers to teach all age groups in special schools, special classes and resource classes, given that Montessori educators have always been involved in special education here and have specific training in special education as part of their basic teacher training; and if he will make a statement on the matter. [9391/16]
View answerThe Teaching Council is the body with statutory responsibility and authority for the regulation of the teaching profession including the registration of teachers under the Teaching Council Acts 2001-2015.
Under the Teaching Council [Registration] Regulations 2009, Regulation 3 (Montessori and other categories), graduates with certain Montessori qualifications (Level 8 on the National Framework of Qualifications) are allowed to be registered as teachers to teach in certain restricted settings in recognized schools.
It is Department policy that all students are entitled to be taught first and foremost by fully qualified, registered teachers. The revision to the registration regulations is in accordance with this policy and it is intended that the revised regulations will provide for the recognition of graduates of the 59 reconceptualised programmes of initial teacher education which are now accredited by the Council as qualifying persons to teach in Ireland. The Deputy should note that all graduates of initial teacher education programmes from summer 2016 onwards will have studied SEN modules under the Council's standards for these programmes.
Further to significant stakeholder engagement following publication of its draft revised registration regulations in 2014, the Teaching Council intends to continue to provide for persons currently registered with the Council under Regulation 3 on the basis of holding a level 8 Montessori qualification. The Council also intends to allow for the registration of persons who obtain a level 8 Montessori qualification, where the course is commenced on or before 1 October 2016 and the qualification is obtained before the end of 2021.
The Department has no plans to change the current position whereby teachers who are registered with a level 8 Montessori qualification under Regulation 3 (or its equivalent in the new regulations) are eligible for employment as teachers of pupils with special education needs in recognized mainstream primary schools and special schools.
248. Deputy Kevin O'Keeffe asked the Minister for Education and Skills to make further funding available under the summer works scheme 2016 prior to June 2016; and when he will make an announcement on the matter. [9396/16]
View answerI wish to advise the Deputy that the Summer Works Scheme (SWS) will be applied on a multi-annual basis for the years 2016 and 2017. The Deputy will be aware that details of the successful applicants under the SWS (2016-2017) were announced on 28th April last, details of which are published on my Department's website, www.education.ie.
€30 million of the €80 million announced for the multi-annual SWS (2016-2017) is now being allocated for vital gas works and electrical upgrades in schools. 197 primary and post primary schools were included in the first round of successful applicants. Further funding will not therefore be made available for the SWS prior to June 2016.
Under SWS 2016 and 2017, valid applications from schools that are not reached for funding reasons from within the funding made available in 2016 will qualify to be assessed for purposes of funding available in 2017, subject to the overall availability of funding. If this arises, the terms and conditions of the scheme as outlined in Circular Letter (0055/2015 which may be accessed on my Department's website, will continue to apply when allocating funding to such projects.
249. Deputy Jonathan O'Brien asked the Minister for Education and Skills to set out the status of the Teaching Council's review of the Teaching Council (Registration) Regulations 2009 under the Teaching Council Acts; if draft regulations have been submitted; and if he will make a statement on the matter. [9382/16]
View answerSince 2006, the Teaching Council is the body with statutory responsibility and authority for regulation of the teaching profession, including the registration of teachers under the Teaching Council Acts 2001-2015.
It is Department policy that all students are entitled to be taught first and foremost by fully qualified, registered teachers.
Lengthening and reconfiguring the programmes of initial teacher education is a key component of the National Strategy to Improve Literacy and Numeracy among Children and Young People 2011-2020. These changes were incorporated into the Teaching Council's Policy Paper on the Continuum of Teacher Education, which set the criteria for providers of initial teacher education.
Accordingly, revised Teaching Council registration regulations are required to provide for the registration of graduates of the 59 reconfigured programmes of initial teacher education which are now accredited by the Council, and the policy that teachers should be fully qualified to teach. The revised regulations will also give effect to changes made in the Teaching Council (Amendment) Act 2015, such as the placing of the garda vetting of new teachers on a statutory footing.
I expect that the revised regulations will be finalised by the Council and provided for my consent in the coming weeks.
250. Deputy John McGuinness asked the Minister for Education and Skills why he declined funding for the resurfacing of a yard at a school (details supplied) given the serious health and safety issues outlined in the application and the reports submitted; to immediately provide an emergency grant to deal with this issue; and if he will make a statement on the matter. [9412/16]
View answerThe school to which the Deputy refers applied for funding under my Department's Emergency Works Scheme (EWG) to resurface the yard.
As the scope of works is outside the terms of this scheme, the application was refused.
251. Deputy Willie Penrose asked the Minister for Education and Skills to provide without delay a person's (details supplied) sick leave record from its earliest date and the personal record of the person's temporary rehabilitation remuneration entitlements to date, setting out when the latter began and will expire, given that this person urgently requires same; and if he will make a statement on the matter. [9405/16]
View answerThe current sick leave scheme provides that sick leave may be granted by an employer to a teacher who is unable to perform his/her duties because of illness or injury. The terms of the sick leave scheme are contained in my Department's Circular 0053/2015 Sick Leave Scheme for Registered Teachers in Recognised Primary and Post-Primary Schools.
Paragraph 12.4 of Circular 0053/2015 states "A detailed statement of all sick leave absences should be supplied to each teacher by the employer on request and at least one report should be provided annually. This information is available on the OLCS/relevant ETB system".
In accordance with the Education Act 1998 (as amended by the Education (Amendment) Act 2012), teachers are employed by the school management authority of each individual school.
As an exceptional matter officials from my Department have issued the information sought directly to the teacher.
252. Deputy Billy Kelleher asked the Minister for Education and Skills to reverse the decision to further cut the allocation of special needs assistants at a school (details supplied) in County Cork, leaving it with only 2.5 assistants; and if he will make a statement on the matter. [9460/16]
View answerRecent years have seen an increase in the number of SNAs from 10,575 posts in 2011 to 12,040 to June 2016. In the same period the number of children accessing SNA support has grown from approximately 22,000 to some 30,000 by the end of 2015. The increase in SNA numbers has been supported by a very significant increase in the Budget for SNAs, rising from €332 million in 2011 to €402 million by the end of 2015.
This is a higher level of Special Needs Assistant (SNA) support than ever before, which will ensure that children with special educational needs can continue to participate in education and be supported in a manner appropriate to their needs.
The National Council for Special Education (NCSE) is responsible, through its network of local Special Educational Needs Organisers (SENOs) for allocating a quantum of Special Needs Assistant (SNA) support for each school annually taking into account the assessed care needs of children qualifying for SNA support enrolled in the school. Where children have significant care needs whereby they may need additional support to be able to attend school, the NCSE may make an allocation of SNA support to the school to assist that child.
The NCSE operates within my Department's criteria in allocating such support. The criteria by which SNA support is allocated to pupils is set out in my Department's Circular 0030/2014.
It is important to note that each school's allocation of SNA support can change from year to year and may be increased or decreased as students who qualify for SNA support enrol or leave a school. New students with care needs may, or may not enrol to replace students who have left, for example, or SNA allocations may be decreased where students develop more independent living skills and their care needs diminish over time.
I understand that the NCSE carried out a care needs review for this school in January 2016. On foot of this review the SNA allocation was adjusted as a student had left the school to attend a special class. No formal appeal of the SNA allocation was received from the school.
All schools were asked to apply for SNA support for the 2016/17 school year by 29th February 2016. The NCSE continues to accept applications in recognition that enrolments may not have been completed or where assessments were not completed. The NCSE will consider these applications and make further allocations to schools in respect of valid applications which have been received to September.
The NCSE will advise all schools of their allocations for SNA support for 2016/17 before the end of the current school year.
All schools have the contact details of their local SENO, while Parents may also contact their local SENO directly to discuss their child's special educational needs, using the contact details available on www.ncse.ie.
Details of the manner in which a school, or parent, may appeal an SNA allocation decision is also available at www.ncse.ie.
253. Deputy Fiona O'Loughlin asked the Minister for Education and Skills to provide a reader for a person (details supplied); and if he will make a statement on the matter. [9485/16]
View answerThe State Examinations Commission has statutory responsibility for operational matters relating to the certificate examinations.
The State Examinations Commission operates a scheme of Reasonable Accommodations in the Certificate Examinations. Full details of the scheme are available from their website: www.examinations.ie/candidates/reasonableaccommodations.
In view of this I have forwarded your query to the State Examinations Commission for direct reply to the Deputy.
254. Deputy John McGuinness asked the Minister for Education and Skills to set out the status of an application for additional accommodation at Kilkenny College (details supplied) in County Kilkenny, including whether he will expedite the funding; and if he will make a statement on the matter. [9461/16]
View answerI can confirm that the school referred to by the Deputy has made an application to my Department for significant capital funding for the provision of additional accommodation. The application will be assessed and a decision will be conveyed to the school authority as soon as this process is finalised.
