Wednesday, 15 Jun 2016

Written Answers Nos. 86-91

Revenue Commissioners Enforcement Activity

Questions (86)

Jim Daly

Question:

86. Deputy Jim Daly asked the Minister for Finance the discretion afforded by law to the Revenue Commissioners to forgo the collection of interest charges applied to persons who make a late tax return of less than one year due to illness and who are certified by a medical report as being incapacitated at the time, noting the person has discharged all sums due; the amount of interest charges the Revenue Commissioners waived in each of the years 2006 to 2016 to date; and if he will make a statement on the matter. [16291/16]

Written answers

Minister for Finance

I previously advised the Deputy in my reply to Question 8541-16 that interest on late payment of tax is a statutory charge which Revenue is obliged to apply and that it is always a component of tax settlements, of tax enforcement activity and of phased payment arrangements.

Revenue confirmed that statistics on the amount of interest foregone on foot of the primary charge to tax being written out are not maintained. However for the years 2006 to 2016 (year to date), Revenue wrote out tax amounts of €120m, €118m, €129m, €222m, €300m, €321m, €287m, €263m, €228m, €170m and €102m respectively.

In regard to the specific case outlined by the Deputy, the person in question should contact the Collector-General's office at 061 488202 so that an appointment with the appropriate official can be arranged.

Tax Reliefs Availability

Questions (87)

Seán Fleming

Question:

87. Deputy Sean Fleming asked the Minister for Finance to consider financial assistance for the purchase of gluten-free products by way of tax relief or tax credit for persons who do not have a taxable income, given that where this is required for medical grounds persons on a taxable income can receive a tax benefit rebate; and if he will make a statement on the matter. [16367/16]

Written answers

Minister for Finance

I am advised by Revenue that Section 469 of the Taxes Consolidation Act 1997 provides for income tax relief for individuals who defray qualifying expenses incurred in the provision of health care in a tax year of assessment.  Health care is defined as the prevention, diagnosis, alleviation or treatment of an ailment, injury, infirmity, defect or disability.

Revenue accepts that expenses incurred in the purchase of purpose-made products for the use of persons suffering from coeliac disease is a qualifying expense incurred in the provision of health care. A person may claim tax relief at the standard rate in relation to amounts spent on gluten-free foods which have been manufactured specifically for persons with coeliac disease and where the products are used in the treatment or alleviation of that condition on the advice of a medical practitioner.  Evidence of such advice should be retained.

As is the case with all claims to income tax relief, this relief is dependent on the claimant having a liability to income tax against which to offset it.  Tax policy has focused on removing low income individuals from liability to income tax, and as a result low-income individuals have no income tax liability against which to offset a relief. I would also point out that a number of gluten-free foods such as gluten-free bread and gluten-free cornflakes qualify for the zero percent rate of VAT, so no VAT is charged on these items.

The Deputy may also be aware that in cases of exceptional financial difficulty supports may be available via the Social Welfare system and this is a matter for the Minister for Social Protection.

School Transport Provision

Questions (88)

James Lawless

Question:

88. Deputy James Lawless asked the Minister for Education and Skills if a secondary school bus will be provided from Johnstown Bridge in County Kildare to a school (details supplied) due to the volume of students travelling and given that there is no bus from there; and if he will make a statement on the matter. [16300/16]

Written answers

Minister of State at the Department of Education and Skills

Under the terms of my Department's Post Primary School Transport Scheme children are eligible for transport where they reside not less than 4.8 kilometres from and are attending their nearest education centre as determined by my Department/Bus Éireann, having regard to ethos and language.

Bus Éireann has advised that children residing in the Johnstown Bridge area are not eligible for school transport to school referred to by the Deputy in the details supplied. These children may only avail of school transport on a concessionary basis.

Under the terms of the Scheme, school transport on a concessionary basis is subject to a number of terms and conditions including that there are spare seats available on an existing school bus service and on payment of the annual charge. Routes will not be extended or altered, additional vehicles will not be introduced, nor will larger vehicles or extra trips using existing vehicles be provided to cater for children travelling on a concessionary basis.

The terms of the Post Primary School Transport Scheme are applied equitably on a national basis.

School Admissions

Questions (89)

Jonathan O'Brien

Question:

89. Deputy Jonathan O'Brien asked the Minister for Education and Skills why he allows schools in receipt of State funding to exclude children on religious grounds (details supplied). [16098/16]

Written answers

Minister for Education and Skills

Schools are not permitted to discriminate against an applicant for admission on any of the grounds set out in the Equal Status Act, 2000. However, Section 7 (3)(c) of the Equal Status Act 2000 provides that an educational establishment does not discriminate where the establishment is a school providing primary or post-primary education to students and the objective of the school is to provide education in an environment which promotes certain religious values, it admits persons of a particular religious denomination in preference to others or it refuses to admit as a student a person who is not of that denomination and, in the case of a refusal, it is proved that the refusal is essential to maintain the ethos of the school. Schools that comply with the requirements of the equality legislation do not therefore discriminate on religious grounds.

It is my view that the desire of parents for diversity in education choice can be provided effectively by focussing on the delivery of the ambition to treble the number of multi-denominational and non-denominational schools as set out in the Programme for Government. This commitment is to deliver a total of 400 non-denominational and multi-denominational schools by 2030.

The Programme for Government also contains a commitment to publish new School Admissions legislation taking account of current draft proposals and addressing issues including publication of school enrolment policies, an end to waiting lists, introduction of annual enrolment structures, and transparency and fairness in admissions for pupils and their parents.

The Education (Admission to Schools) Bill was published in April 2015. This Bill did not propose to amend the Equal Status Act. The Bill did not progress through the Houses of the Oireachtas and was not reinstated for the current Dáil session. However, I have commenced a process of consultation with opposition parties to discuss my proposals to introduce a new Admissions Bill to make the process of enrolling children in school easier for parents.

Following these consultations, it is my intention to publish a new Admissions Bill during the current Dáil session.

It is important to note that 80% of schools are not oversubscribed. The new Bill will oblige all schools to admit pupils where there are available places.

School Staff

Questions (90)

Seán Fleming

Question:

90. Deputy Sean Fleming asked the Minister for Education and Skills his views on the situation where staff who are working in primary schools and are paid under the ancillary grant such as secretaries, caretakers or other staff have not received a pay increase for a number of years, in some cases up to 15 years; and if he will make a statement on the matter. [16100/16]

Written answers

Minister for Education and Skills

My Department provides capitation funding to all recognised primary schools.

Where a school uses the grant funding to employ a secretary or caretaker, such staff are employees of individual schools. My Department therefore does not have any role in determining the pay and conditions under which they are engaged. These are matters to be agreed between the staff concerned and the school authorities.

Notwithstanding this, my Department accepted the findings of an arbitration process in relation to the pay of grant-funded school secretaries and caretakers. The detailed arrangements are set out in Circular 0076/2015 that was published in December 2015 on the Department's website. In 2016 the ancillary grant is being increased by €6 from €147 to €153 per pupil to provide additional funding to primary schools .

Schools Building Projects Status

Questions (91)

Imelda Munster

Question:

91. Deputy Imelda Munster asked the Minister for Education and Skills why he has not released funds to facilitate a seven classroom extension for a school (details supplied) going ahead, given a previous commitment to do so; the amount of money allocated to allow the project to move ahead; when he will make this allocation available and when construction can begin; and if he will make a statement on the matter. [16128/16]

Written answers

Minister for Education and Skills

The building project for the school to which the Deputy refers is at an advanced stage of architectural planning. All statutory approvals have been obtained and the Stage 2b submission has been approved by my Department.

However, on 1st January 2016 there were 66 major projects under construction. Since the start of this year 14 more major projects have been progressed to construction and there are currently 36 projects authorised to progress through the tender process with a view to starting on site in the coming months. That represents a total of 116 major projects either under construction or progressing to commence construction in 2016. The existing contractual commitments for 2016 now fully account for the funding allocation available in 2016.

My officials will continue to closely monitor expenditure on existing contractual commitments over the coming months and, as funding allows, other projects, including the project for the school in question, will be considered for progression through the tender process with a view to starting on site as soon as possible.