Written Answers Nos. 108-117
108. Deputy Jim Daly asked the Minister for Finance if he is satisfied that statistics on the amount of interest foregone on foot of the primary charge to tax being written out are not maintained or available from the Revenue Commissioners. [17556/16]
View answerAs previously advised to the Deputy, Revenue applies statutory interest charges to all tax settlements, debt enforcement activity and phased payment arrangements. Over the last five years Revenue has collected almost €430m in interest on behalf of the Exchequer and its determination and effectiveness in this regard is a key component of the overall strategy for securing timely tax compliance and ensuring a level playing field for those that pay their taxes in full and on time.
I am very satisfied that Revenues long standing approach to interest charging, including the manner in which statistics are captured, is balanced and effective. The statistical output is designed to fully capture all interest charges that arise on foot of late payment of tax and to omit interest charges where the primary tax charge is written out. To change the process would require expensive system developments that would be at the cost of other important enhancements and upgrades without providing an appropriate return on investment.
For the Deputy's information, interest that is correctly charged is only written out in very limited circumstances. The bulk of such write outs arise in either insolvency situations (Liquidation, Bankruptcy, Examinership and certain Receiverships) or where a taxpayer/business ceases to trade and there are no realisable assets. To put it in context the amount of tax written out in 2015 was 0.3% of gross collection.
109. Deputy Maureen O'Sullivan asked the Minister for Finance the specific actions taken by the Central Bank to articulate, express or give effect to its supportive attitude towards the implementation of section 44 of the Credit Union Act 1997 by credit unions; the number of instances known to the Central Bank where a section 44 fund has been established; if he envisages a role for his own office in encouraging the take-up of the enabling legislative provision; and if he will make a statement on the matter. [17572/16]
View answerI have been informed by the Central Bank that section 44 of the Credit Union Act, 1997 as amended (the Act) 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.
Furthermore, Regulations made by the Central Bank of Ireland (the Central Bank); the Credit Union Act 1997 (Regulatory Requirements) Regulations 2016, which were commenced on 1 January 2016, make specific reference to section 43 of the Act and to the further classes of investments in which a credit union may invest its funds which may include investments in projects of a public nature.
Funds established under section 44 do not require the approval of the Central Bank; it is a matter for credit unions to ensure that any such investments are in compliance with the applicable legislative and regulatory requirements. Therefore, it is a matter for an individual credit union to determine whether or not it is appropriate to establish a special fund under section 44 based on its own individual circumstances. 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 its members' funds.
Credit unions are not obliged to report the establishment of such a special fund to the Central Bank. Accordingly, the Central Bank is not required to hold data on the number of credit unions who have established a special fund under section 44.
The legislation does not envisage a role for my Department in encouraging the take up of this section. My Department continues to be supportive of the credit union movement through the Credit Union Restructuring Board (ReBo), the Credit Union Advisory Committee (CUAC) review of the implementation of the Commission Report and a range of other measures as outlined in the Programme for Partnership Government.
110. Deputy Maureen O'Sullivan asked the Minister for Finance further to Parliamentary Question No. 240 of 17 May 2016, if he will request the Central Bank to carry out an analysis of the benefits or possible disadvantages to the credit union movement, and to the community generally, of adding dormant credit union accounts to the dormant accounts fund, as has been recommended by the Dormant Accounts Board. [17573/16]
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.
111. Deputy David Cullinane asked the Minister for Finance the number of registered companies; the number that were liable for corporation tax; the number that paid it, the amount they paid and the number that did not pay it, in each case by payment band (details supplied) in each of the years 2000 to 2007 in tabular form. [17575/16]
View answerI am informed by the Revenue Commissioners that the number of registered companies is included in the Annual Reports of the Revenue Commissioners table titled Volume of Business which is available on the Revenue Commissioners website. This table shows the number of companies for each year since 2001. This information was not published for years prior to 2001. It should be noted that this information reflects the total number of companies on record for the year irrespective of whether the company is trading and therefore obliged to file a Corporation Tax return for the year.
The following tables below show, by range of tax liability, the number of companies with a Corporation Tax return filed for each relevant tax year with a liability to Corporation Tax for the year and those without a liability to Corporation Tax for the year (including those with refunds and the associated amount of net Corporation Tax liability) for the tax years 2000 to 2007. The refund amounts shown relate mainly to repayable withholding taxes on fees.
Corporation Tax Liability For The Tax Year 2000
|
Range Of Tax Liability |
Number of Companies |
Amount Of Corporation Tax Liability €m |
|
No Net Liability |
36,956 |
-75.3 |
|
€1 - €25,000 |
30,543 |
141.9 |
|
€25,001 - €50,000 |
3,058 |
108 |
|
€50,001 - €75,000 |
1,262 |
77.5 |
|
€75,001 - €100,000 |
735 |
63.4 |
|
€100,001 - €200,000 |
1,239 |
173.1 |
|
€200,001 - €300,000 |
490 |
119.1 |
|
€300,001 - €400,000 |
271 |
94 |
|
€400,001 - €500,000 |
183 |
82.1 |
|
€500,001 - €600,000 |
128 |
70 |
|
€600,001 - €700,000 |
97 |
63 |
|
€700,001 - €800,000 |
78 |
58 |
|
€800,001 - €900,000 |
47 |
40 |
|
€900,001 - €1,000,000 |
43 |
41 |
|
€1,000,001 - €5,000,000 |
435 |
920.7 |
|
€5,000,001 - €10,000,000 |
72 |
485.6 |
|
over €10,000,000. |
52 |
1,759.0 |
|
Total |
75,689 |
4,296.4 |
Corporation Tax Liability For The Tax Year 2001
|
Range Of Tax Liability |
Number of Companies |
Amount Of Corporation Tax Liability €m |
|
No Net Liability |
39,681 |
-110.8 |
|
€1 - €25,000 |
34,388 |
158.6 |
|
€25,001 - €50,000 |
3,003 |
104.3 |
|
€50,001 - €75,000 |
1,077 |
66.9 |
|
€75,001 - €100,000 |
685 |
59.2 |
|
€100,001 - €200,000 |
1,239 |
173.9 |
|
€200,001 - €300,000 |
488 |
117.9 |
|
€300,001 - €400,000 |
264 |
91.3 |
|
€400,001 - €500,000 |
169 |
75.0 |
|
€500,001 - €600,000 |
117 |
64.0 |
|
€600,001 - €700,000 |
89 |
58.1 |
|
€700,001 - €800,000 |
77 |
57.4 |
|
€800,001 - €900,000 |
58 |
49.5 |
|
€900,001 - €1,000,000 |
47 |
44.7 |
|
€1,000,001 - €5,000,000 |
419 |
853.1 |
|
€5,000,001 - €10,000,000 |
63 |
433.8 |
|
over €10,000,000. |
49 |
1,835.5 |
|
Total |
81,913 |
4,243.2 |
Corporation Tax Liability For The Tax Year 2002
|
Range Of Tax Liability |
Number of Companies |
Amount Of Corporation Tax Liability €m |
|
No Net Liability |
43,410 |
-124.2 |
|
€1 - €25,000 |
35,884 |
169.6 |
|
€25,001 - €50,000 |
2,639 |
89.7 |
|
€50,001 - €75,000 |
1,118 |
69.3 |
|
€75,001 - €100,000 |
646 |
55.6 |
|
€100,001 - €200,000 |
1,167 |
165.5 |
|
€200,001 - €300,000 |
468 |
113.8 |
|
€300,001 - €400,000 |
246 |
84.7 |
|
€400,001 - €500,000 |
160 |
72.4 |
|
€500,001 - €600,000 |
93 |
51.1 |
|
€600,001 - €700,000 |
76 |
49.3 |
|
€700,001 - €800,000 |
78 |
58.8 |
|
€800,001 - €900,000 |
47 |
39.6 |
|
€900,001 - €1,000,000 |
48 |
45.6 |
|
€1,000,001 - €5,000,000 |
391 |
841.8 |
|
€5,000,001 - €10,000,000 |
48 |
342.3 |
|
over €10,000,000. |
51 |
2,047.6 |
|
Total |
86,570 |
4,172.5 |
Corporation Tax Liability For The Tax Year 2003
|
Range Of Tax Liability |
Number of Companies |
Amount Of Corporation Tax Liability €m |
|
No Net Liability |
47,490 |
-110.9 |
|
€1 - €25,000 |
35,862 |
167.5 |
|
€25,001 - €50,000 |
2,863 |
100.4 |
|
€50,001 - €75,000 |
1,168 |
71.3 |
|
€75,001 - €100,000 |
675 |
58.2 |
|
€100,001 - €200,000 |
1134 |
158.9 |
|
€200,001 - €300,000 |
429 |
105.6 |
|
€300,001 - €400,000 |
233 |
80.1 |
|
€400,001 - €500,000 |
140 |
62.8 |
|
€500,001 - €600,000 |
125 |
68.6 |
|
€600,001 - €700,000 |
92 |
59.3 |
|
€700,001 - €800,000 |
62 |
46.3 |
|
€800,001 - €900,000 |
52 |
44.1 |
|
€900,001 - €1,000,000 |
40 |
38.1 |
|
€1,000,001 - €5,000,000 |
372 |
761.5 |
|
€5,000,001 - €10,000,000 |
57 |
397.2 |
|
over €10,000,000. |
63 |
2,222.8 |
|
Total |
90,857 |
4,442.7 |
Corporation Tax Liability For The Tax Year 2004
|
Range Of Tax Liability |
Number of Companies |
Amount Of Corporation Tax Liability €m |
|
No Net Liability |
50,599 |
-118.6 |
|
€1 - €25,000 |
36,886 |
178 |
|
€25,001 - €50,000 |
3,326 |
116.7 |
|
€50,001 - €75,000 |
1,353 |
82.3 |
|
€75,001 - €100,000 |
749 |
64.6 |
|
€100,001 - €200,000 |
1,278 |
178.6 |
|
€200,001 - €300,000 |
466 |
114.2 |
|
€300,001 - €400,000 |
231 |
80.5 |
|
€400,001 - €500,000 |
185 |
82.8 |
|
€500,001 - €600,000 |
131 |
71.7 |
|
€600,001 - €700,000 |
84 |
54.1 |
|
€700,001 - €800,000 |
72 |
54.1 |
|
€800,001 - €900,000 |
68 |
57.6 |
|
€900,001 - €1,000,000 |
41 |
38.8 |
|
€1,000,001 - €5,000,000 |
393 |
799.4 |
|
€5,000,001 - €10,000,000 |
59 |
411.1 |
|
over €10,000,000. |
72 |
2,154.2 |
|
Total |
95,992 |
4,420.2 |
Corporation Tax Liability For The Tax Year 2005
|
Range Of Tax Liability |
Number of Companies |
Amount Of Corporation Tax Liability €m |
|
No Net Liability |
55,578 |
-124.7 |
|
€1 - €25,000 |
38,516 |
194.5 |
|
€25,001 - €50,000 |
3,654 |
129.1 |
|
€50,001 - €75,000 |
1,528 |
93.7 |
|
€75,001 - €100,000 |
859 |
74.6 |
|
€100,001 - €200,000 |
1,401 |
199.1 |
|
€200,001 - €300,000 |
531 |
129.4 |
|
€300,001 - €400,000 |
321 |
111.2 |
|
€400,001 - €500,000 |
189 |
84.3 |
|
€500,001 - €600,000 |
131 |
71.9 |
|
€600,001 - €700,000 |
119 |
77.1 |
|
€700,001 - €800,000 |
87 |
65.2 |
|
€800,001 - €900,000 |
61 |
51.7 |
|
€900,001 - €1,000,000 |
55 |
52.5 |
|
€1,000,001 - €5,000,000 |
473 |
983 |
|
€5,000,001 - €10,000,000 |
60 |
422.8 |
|
over €10,000,000. |
84 |
2,551.9 |
|
Total |
103,647 |
5,167.4 |
Corporation Tax Liability For The Tax Year 2006
|
Range Of Tax Liability |
Number of Companies |
Amount Of Corporation Tax Liability €m |
|
No Net Liability |
58,027 |
-144.7 |
|
€1 - €25,000 |
39,849 |
204.8 |
|
€25,001 - €50,000 |
4,171 |
147.1 |
|
€50,001 - €75,000 |
1,659 |
101.5 |
|
€75,001 - €100,000 |
920 |
79.8 |
|
€100,001 - €200,000 |
1,662 |
235.2 |
|
€200,001 - €300,000 |
588 |
144.3 |
|
€300,001 - €400,000 |
414 |
143.2 |
|
€400,001 - €500,000 |
200 |
89.9 |
|
€500,001 - €600,000 |
166 |
90.9 |
|
€600,001 - €700,000 |
146 |
94.8 |
|
€700,001 - €800,000 |
92 |
68.9 |
|
€800,001 - €900,000 |
82 |
70.0 |
|
€900,001 - €1,000,000 |
57 |
54.4 |
|
€1,000,001 - €5,000,000 |
542 |
1,144.7 |
|
€5,000,001 - €10,000,000 |
99 |
714.4 |
|
over €10,000,000. |
99 |
2,880.5 |
|
Total |
108,773 |
6,119.7 |
Corporation Tax Liability For The Tax Year 2007
|
Range Of Tax Liability |
Number of Companies |
Amount Of Corporation Tax Liability €m |
|
No Net Liability |
68,199 |
- 180 |
|
€1 - €25,000 |
43,096 |
216.2 |
|
€25,001 - €50,000 |
4,221 |
149.5 |
|
€50,001 - €75,000 |
1,746 |
107.6 |
|
€75,001 - €100,000 |
931 |
80.5 |
|
€100,001 - €200,000 |
1,673 |
234.6 |
|
€200,001 - €300,000 |
611 |
149.3 |
|
€300,001 - €400,000 |
347 |
119.5 |
|
€400,001 - €500,000 |
238 |
106.2 |
|
€500,001 - €600,000 |
176 |
96.8 |
|
€600,001 - €700,000 |
125 |
81.4 |
|
€700,001 - €800,000 |
106 |
79.2 |
|
€800,001 - €900,000 |
82 |
69.5 |
|
€900,001 - €1,000,000 |
80 |
76.0 |
|
€1,000,001 - €5,000,000 |
571 |
1,259.8 |
|
€5,000,001 - €10,000,000 |
84 |
601.4 |
|
over €10,000,000. |
102 |
3,057.8 |
|
Total |
122,386 |
6,305.3 |
112. Deputy David Cullinane asked the Minister for Finance the cost of reintroducing public sector allowances for public sector workers in his Department; and if he will make a statement on the matter. [17594/16]
View answerI wish to advise the Deputy that all matters pertaining to public sector pay and allowances are dealt with by my colleague Minister Paschal Donohoe at the Department of Public Expenditure and Reform.
113. Deputy David Cullinane asked the Minister for Finance the cost of ensuring that public sector workers recruited in his Department post-2011 are paid on the pre-2011 rate; and if he will make a statement on the matter. [17595/16]
View answerI wish to advise the Deputy that all matters pertaining to public sector pay and allowances are dealt with by my colleague Minister Paschal Donohoe at the Department of Public Expenditure and Reform.
114. Deputy Kevin O'Keeffe asked the Minister for Finance if he will consider putting in place a moratorium on family home evictions until such time as a solution to the family housing crisis in place. [17598/16]
View answerAs recognised by the Programme for Government, the Government attaches great importance to addressing the issue of mortgage arrears. The Government wants to keep families in their homes and avoid repossessions insofar as possible.
In this context, it is important to note that there are a number of protections already in place to protect borrowers in arrears. In particular, the Code of Conduct on Mortgage Arrears (CCMA) sets out how mortgage lenders must treat borrowers in or facing mortgage arrears, with due regard to the fact that each case of mortgage arrears is unique and needs to be considered on its own merits.
The CCMA is a statutory code issued under Section 117 of the Central Bank Act, 1989. The CCMA applies to all regulated mortgage lenders operating in the State when dealing with borrowers facing or in mortgage arrears on their primary residence, including any mortgage lending activities outsourced by these lenders. Lenders are required to comply with all aspects of the CCMA and non-compliance with the CCMA is enforceable against regulated entities by the Central Bank.
When it was introduced initially the CCMA contained a six month (later extended to 12 months) moratorium for co-operating borrowers whose mortgage was in arrears (or pre-arrears). This was revised in 2013 and replaced with a requirement that a lender is required to wait at least eight months from the date the arrears arose, before legal action can commence against a co-operating borrower. Separately, regardless of how long it takes the lender to assess a case, and provided that the borrower is co-operating, the lender must give three months' notice to the borrower before they can commence legal proceedings where the lender does not offer an alternative repayment arrangement or the borrower does not accept an alternative repayment arrangement offered by the lender. This gives co-operating borrowers time to consider other options such as a Personal Insolvency Arrangement.
The combined effect of these two protections (an eight month protection period and a requirement for three months' notice) is that, for a co-operating borrower, legal proceedings may not commence until three months from the date the letter (setting out one of the above positions) is issued or eight months from the date the arrears arose, whichever date is later.
It is important to also note that the commencement of the court process is not a signal that a repossession will occur it may often be the case that the process then prompts borrowers to re-engage with their bank and to find a solution. Often these cases are adjourned to allow both parties time to find a sustainable solution.
Last year the Supreme Court ruled on an issue that arose regarding the extent to which non-compliance with the CCMA could be adjudicated by the Courts in a repossession case between a lender plaintiff and a borrower defendant. In that regard, the Supreme Court found that the CCMA prohibited lenders from seeking an order for possession where the moratorium was not complied with but that it did not prohibit the seeking of an order for possession in other circumstances.
It should also be noted that in a repossession case before the Courts a borrower's rights are not confined to the provisions of the CCMA. The 2013 Land and Conveyancing Law Reform Act has provided a new statutory avenue to borrowers in a repossession case involving a primary dwelling to seek an adjournment of the repossession case to allow the borrower the opportunity to consider and, if so decided, to propose a Personal Insolvency Arrangement (PIA) to creditors in order to resolve an unsustainable debt position. If this is approved by the Court, the debtor would then be in a position to formally propose an alternative and sustainable payment arrangement irrespective of whether or not the primary home lender considered or rejected such an arrangement under the CCMA. Also, under a PIA there is an onus on the personal insolvency practitioner to, insofar as is reasonably practicable, formulate a proposal on terms that will not require the debtor to dispose of an interest in, or cease to occupy, a private principal residence. Even if such a PIA proposal is rejected by creditors, the Personal Insolvency Act has now been amended to provide that the proposal can then be submitted to a Court for adjudication.
The numbers in mortgage arrears have been steadily declining. Data released by the Central Bank on 10 June shows that to end-Q1 2016, the number of mortgage accounts in arrears for principal dwelling houses (PDH) has declined for the last eleven quarters. Some 120,447 PDH accounts were also classified as restructured. It is clear that where a borrower actively engages with their lender with a view to agreeing a sustainable arrangement to address their mortgage arrears, it is more likely that an equitable arrangement will be found and that borrower will be able to remain in their family home. Consequently, I would urge borrowers in this situation to contact the Money Advice and Budgeting Service (MABS) who are in a position to provide free and confidential support to borrowers.
115. Deputy Michael Healy-Rae asked the Minister for Education and Skills if trainers or instructors from SOLAS are allowed to carry out CSCS, QSCS and Safe Pass courses under the Further Education and Training Act of 2013; and if SOLAS is applying certificates to Quality and Qualifications Ireland for CSCS and QSCS courses and if not, which institution is. [17342/16]
View answerThe functions of SOLAS are set out in section 7 of the Further Education and Training Act 2013 and include the provision of training as well as the development of new and existing further education and training programmes.
The role of SOLAS in relation to the CSCS and Safe Pass derives from the Safety, Health and Welfare at Work (Construction) Regulations 2013. The regulations provide that FÁS is responsible for the issue of valid construction skills registration cards under the provisions of Schedule 5 of the Regulations.
Schedule 4 of the regulations require the successful completion of either the FÁS Safe Pass training programme, or an equivalent safety awareness scheme approved by FÁS for the issue of a valid safety awareness registration card.
The role of SOLAS in relation to the QSCS derives from the Safety, Health and Welfare at Work (Quarries) Regulations, 2008. It provides that FÁS is responsible for issue of the quarries skills registration card under the provisions of Schedule 1 of the Regulations.
SOLAS was established in October 2013 under the Further Education and Training Act, 2013. Section 38 of the Act provides that all functions that were vested in FÁS are transferred to SOLAS including any references to FÁS in any enactment or instrument.
In relation to certification, SOLAS has advised that on the satisfactory completion and verification of the relevant training programme by the Approved Training Organisation (ATO), the relevant ETB uploads the request for certification to QQI. Certification issues from QQI to the relevant ETB, who in turn forwards it to the ATO and the card is issued by SOLAS to the ATO.
116. Deputy Michael Healy-Rae asked the Minister for Education and Skills the position regarding FETAC and QQI certifications (details suppled). [17343/16]
View answerFÁS previously had responsibility for administering the Construction Skills Certification Scheme (CSCS). In 2012 FÁS commissioned a report to consider proposed changes to a number of programmes for which it had responsibility including the CSCS. This included an examination of the potential transfer of the CSCS to another state agency.
Amongst a number of conclusions, this report recommended that no imminent transfer of the CSCS should be undertaken. As a result, FÁS continued in its role and the Further Education and Training Awarding Council (FETAC) retained its role as the awarding body for the CSCS.
Quality and Qualifications Ireland (QQI) was established in November 2012 and many of the functions of FETAC were assumed by QQI, including its role in relation to the CSCS. The Common Awards System (CAS) was introduced by FETAC for further education and training awards at levels 1 to 6 of the National Framework of Qualifications and is now maintained by QQI. Under the 2012 Qualifications and Quality Assurance (Education and Training) Act QQI is empowered to issue a wide range of awards both inside and outside of the CAS.
SOLAS was established in October 2013 under the Further Education and Training Act 2013. Section 38 of that Act provides that all functions that were vested in FÁS are now transferred to SOLAS.
The role of SOLAS in relation to the CSCS derives from the Safety, Health and Welfare at Work (Construction) Regulations 2013. The regulations provide that FÁS (now SOLAS) is responsible for the issuance of valid construction skills registration cards under the provisions of Schedule 5 of the Regulations.
117. Deputy Marc MacSharry asked the Minister for Education and Skills if he can expedite a decision on an application for funding under the schools building programme phase 1 for a post-primary school (details supplied) in County Sligo; and if he will make a statement on the matter. [17348/16]
View answerI can confirm to the Deputy that my Department recently conveyed approval to Mayo Sligo Leitrim ETB and the school in question for the provision of additional accommodation including mainstream classrooms, specialist rooms and new toilets.
