Written Answers Nos. 174 - 188
174. Deputy Niall Collins asked the Tánaiste and Minister for Justice and Equality further to Parliamentary Question No. 98 of 5 July 2016, to address the question of the statutory age limit of the deputy coroners referred to as per the original parliamentary question (details supplied); and if she will make a statement on the matter. [21228/16]
View answerThe Coroner for the coronial district of Limerick South East, will be retiring on December 29, 2016, in accordance with Section 11 of the Coroners Act, 1962. As stated in my reply to Parliamentary Question Number 98 of 5 July 2016 consideration is now being given to amalgamating the coronial district of Limerick South East with the coronial district of Limerick, in consultation with Limerick City and County Council. I can confirm that the age of the Coroners and Deputy Coroners in the Limerick coronial districts comply with Section 11 of the Coroners Act, 1962.
175. Deputy Michael McGrath asked the Tánaiste and Minister for Justice and Equality the number of complaints recorded by An Garda Síochána of attempts to blackmail businesses as a result of the business' computer system being hacked, including situations where the businesses' computer system had been maliciously infected with a virus in each of the years from 2010 to 2016 to date; the number of convictions for this crime; the penalties available; and if she will make a statement on the matter. [21230/16]
View answerThe Central Statistics Office (CSO), as the national statistical agency, is responsible for the compilation and publication of the official recorded crime statistics, and the CSO has established a dedicated unit for this purpose. I am advised that the relevant categories of recorded crime are not disaggregated in the manner sought by the Deputy and therefore this information is not available from the CSO.
To be of assistance I have asked the Garda authorities to provide any relevant information which might be of assistance in relation to matters referred to in the Deputy's question. I will contact the Deputy again when I have received a response from the Garda authorities.
176. Deputy Thomas Byrne asked the Tánaiste and Minister for Justice and Equality if she is aware of current delays in the Charities Regulatory Authority in providing applicant groups with a draft or model constitution which is in turn delaying their applications for charitable recognition; and if she will make a statement on the matter. [21250/16]
View answerThe Charities Regulatory Authority ('Charities Regulator') published a model constitution for companies limited by guarantee on 26 May 2016.
The Regulator is currently at an advanced stage of drafting a model constitution for unincorporated entities. It is expected to be published in the autumn. In addition, a number of other organisations working to support the charity sector have already published model constitutions.
The Regulator has also agreed common requirements for charitable organisations with the Revenue Commissioners, details of which can be found on its website, www.charitiesregulator.ie. This includes agreed standard clauses, for both incorporated and unincorporated entities, which all applicants must include in their governing document.
The use of a model constitution is not a requirement for registration of an applicant organisation as a charity. I am advised by the Regulator that many of the organisations approved to date have not used a model constitution when drafting their governing documents although it does assist the application process. The governing documents in these cases have satisfied the Regulator once the main object(s), subsidiary objects and the powers set out therein support the charitable purpose, and the agreed standard clauses are included. In cases where the governing document submitted with an application for registration is not acceptable, I understand that the Regulator will assist the applicant organisation with re-drafting it.
177. Deputy Jim O'Callaghan asked the Tánaiste and Minister for Justice and Equality the number of appointed detectives in each Garda Síochána division at the present time and for the same date in each of the years 2011 to 2015, in tabular form. [21274/16]
View answerThe Garda Commissioner is responsible for the distribution of resources, including personnel, among the various Garda Divisions and Districts. Garda management keeps this distribution of resources under continual review in the context of crime trends and policing priorities so as to ensure that the optimum use is made of these resources. The specific information on the number of detectives in each Division on the 31 May 2016, the latest date for which figures are readily available and on the corresponding date 2011 - 2015, was as set out in the following table.
As the Deputy will be aware, when the financial crisis hit, the Government of the time introduced a moratorium on recruitment and the four year National Recovery Plan, published in 2010, envisaged a steady reduction in Garda numbers. Thankfully, in a recovering economy, we were able to reopen the Garda College in September 2014, and a total of 851 Garda trainees have been recruited with a further 300 planned to be recruited during the remainder of this year. So far 534 of the new Garda trainees have attested as members of An Garda Síochána and have been assigned to mainstream uniform duties nationwide with another 150 more planned to attest in November.
The Programme for a Partnership Government commits the Government to ensuring a strong and visible police presence throughout the country. Key to achieving this goal is the commitment in the Programme to continue the ongoing accelerated Garda recruitment programme with a view to increasing Garda numbers to 15,000 as well as doubling the Garda Reserve and increasing the number of civilian staff so as to free-up Gardaí for front-line policing. All Garda activities, will undoubtedly benefit from the resources now coming on stream through the accelerated Garda recruitment programme.
An Garda Síochána Detective Strengths 31 May 2011 – 2016
|
DIVISION |
2011 |
2012 |
2013 |
2014 |
2015 |
2016 |
|
DMR SOUTH CENTRAL |
53 |
47 |
42 |
44 |
39 |
38 |
|
DMR SOUTHERN |
49 |
50 |
49 |
49 |
49 |
49 |
|
DMR NORTHERN |
66 |
60 |
44 |
41 |
44 |
42 |
|
DMR WEST |
55 |
60 |
55 |
54 |
55 |
50 |
|
DMR NORTH CENTRAL |
43 |
39 |
40 |
39 |
40 |
38 |
|
DMR EAST |
35 |
29 |
27 |
28 |
25 |
24 |
|
WICKLOW |
19 |
18 |
18 |
17 |
17 |
15 |
|
LOUTH |
25 |
21 |
20 |
20 |
29 |
27 |
|
MEATH |
19 |
17 |
16 |
19 |
18 |
16 |
|
WESTMEATH |
22 |
19 |
19 |
18 |
17 |
20 |
|
LEIX/OFFALY |
24 |
21 |
21 |
19 |
28 |
26 |
|
KILDARE |
25 |
24 |
24 |
23 |
22 |
26 |
|
WEXFORD |
16 |
17 |
14 |
18 |
22 |
21 |
|
WATERFORD |
26 |
24 |
27 |
28 |
27 |
25 |
|
KILKENNY/CARLOW |
19 |
17 |
15 |
16 |
16 |
22 |
|
TIPPERARY |
21 |
20 |
19 |
21 |
22 |
22 |
|
CORK CITY |
98 |
88 |
81 |
98 |
93 |
85 |
|
CORK NORTH |
14 |
13 |
13 |
19 |
20 |
18 |
|
CORK WEST |
20 |
17 |
17 |
16 |
19 |
18 |
|
KERRY |
25 |
23 |
20 |
26 |
26 |
28 |
|
LIMERICK |
49 |
57 |
50 |
46 |
61 |
57 |
|
CLARE |
37 |
35 |
32 |
37 |
39 |
39 |
|
GALWAY |
50 |
44 |
40 |
55 |
49 |
47 |
|
ROSCOMMON/LONGFORD |
16 |
11 |
11 |
13 |
18 |
17 |
|
MAYO |
23 |
22 |
22 |
22 |
21 |
18 |
|
SLIGO/LEITRIM |
28 |
21 |
21 |
21 |
23 |
22 |
|
DONEGAL |
37 |
36 |
35 |
32 |
35 |
35 |
|
CAVAN/MONAGHAN |
19 |
12 |
27 |
31 |
31 |
29 |
|
TOTAL: |
933 |
862 |
819 |
870 |
905 |
874 |
178. Deputy Jim O'Callaghan asked the Tánaiste and Minister for Justice and Equality the number of community gardaí in each Garda Síochána division at the present time and for the same date in each of the years 2011 to 2015, in tabular form. [21275/16]
View answerAs the Deputy will be aware, the Garda Commissioner is responsible for the distribution of resources, including personnel, among the various Garda Divisions and Districts. Garda management keeps this distribution of resources under continual review in the context of crime trends and policing priorities so as to ensure that the optimum use is made of these resources. The specific information on the number of Community Gardaí in each Division on the 31 May 2016, the latest date for which figures are readily available and on the corresponding date 2011 - 2015, is as set out in the table below. The data shows that the number of community Gardaí has fallen from 1,115 in 2011 to 785 at present.
As the Deputy will be aware, when the financial crisis hit, the Government of the time introduced a moratorium on recruitment and the four year National Recovery Plan, published in 2010, envisaged a steady reduction in Garda numbers. Thankfully, in a recovering economy, we were able to reopen the Garda College in September 2014, and a total of 851 Garda trainees have been recruited with a further 300 planned to be recruited during the remainder of this year. So far 534 of the new Garda trainees have attested as members of An Garda Síochána and have been assigned to mainstream uniform duties nationwide with another 150 more planned to attest in November.
Of course, it is the case that all Gardaí, not only community Gardaí have a role to play in addressing community policing issues as and when the need arises. In that sense, community policing involves far more than a single unit within An Garda Síochána, a point highlighted by the Garda Inspectorate in their third report entitled "Policing in Ireland - Looking Forward" in which they stated that community policing is a fundamental policing philosophy and that there is a strong foundation for it in Ireland.
The Programme for a Partnership Government recognises that community policing is the embodiment of An Garda Síochána, providing a means of recognising that every community – both urban and rural – has its own concerns and expectations. It commits the Government to ensuring a strong and visible police presence throughout the country in order to maintain and strengthen community engagement, provide reassurance to citizens and deter crime. Key to achieving this goal is the commitment in the Programme to continue the ongoing accelerated Garda recruitment programme with a view to increasing Garda numbers to 15,000 as well as doubling the Garda Reserve and increasing the number of civilian staff so as to free-up Gardaí for front-line policing. Community policing, and all other Garda activities, will undoubtedly benefit from the resources now coming on stream through the accelerated Garda recruitment programme.
The Garda Commissioner's Modernisation and Renewal Programme 2016-2021, published on 9 June 2016, places a strong emphasis on developing and supporting the community policing ethos of the organisation and enhancing the current delivery model so that Gardaí spend more time in the community, gaining public confidence and trust and providing a greater sense of security. I welcome in particular the proposal to establish local Community Policing Teams (CPTs) headed by an Inspector and made up of Gardaí from across a range of areas to work with the community to prevent and detect crime. The CPTs will take proactive measures to prevent crime from happening in the area. This will entail a combination of crime prevention advice, targeting and disrupting criminals through operations and patrols, and where possible diverting people from committing crime. I also welcome the proposal to establish Community Safety Fora in every District comprising local Gardaí, local communities and key stakeholders. The implementation of these initiatives has started and will be rolled out nationwide.
An Garda Síochána Community Gardaí 31 May 2011 – 2016
|
DIVISION |
2011 |
2012 |
2013 |
2014 |
2015 |
2016 |
|
DMR SOUTH CENTRAL |
94 |
84 |
47 |
60 |
35 |
37 |
|
DMR SOUTHERN |
52 |
59 |
54 |
50 |
50 |
52 |
|
DMR NORTHERN |
84 |
85 |
68 |
67 |
64 |
57 |
|
DMR WEST |
92 |
81 |
71 |
65 |
68 |
62 |
|
DMR NORTH CENTRAL |
148 |
143 |
138 |
150 |
135 |
112 |
|
DMR EAST |
35 |
21 |
30 |
28 |
29 |
30 |
|
WICKLOW |
21 |
20 |
20 |
16 |
16 |
15 |
|
LOUTH |
21 |
21 |
18 |
16 |
16 |
17 |
|
MEATH |
17 |
16 |
12 |
10 |
8 |
11 |
|
WESTMEATH |
14 |
13 |
11 |
9 |
10 |
9 |
|
LEIX/OFFALY |
19 |
20 |
20 |
8 |
4 |
4 |
|
KILDARE |
7 |
3 |
0 |
0 |
0 |
0 |
|
WEXFORD |
24 |
18 |
13 |
12 |
8 |
8 |
|
WATERFORD |
64 |
53 |
49 |
51 |
46 |
44 |
|
KILKENNY/CARLOW |
114 |
107 |
102 |
98 |
94 |
89 |
|
TIPPERARY |
103 |
101 |
92 |
84 |
79 |
76 |
|
CORK CITY |
32 |
30 |
27 |
27 |
26 |
24 |
|
CORK NORTH |
10 |
8 |
8 |
7 |
7 |
7 |
|
CORK WEST |
5 |
5 |
4 |
5 |
5 |
5 |
|
KERRY |
10 |
10 |
9 |
9 |
5 |
8 |
|
LIMERICK |
78 |
68 |
62 |
60 |
56 |
53 |
|
CLARE |
12 |
9 |
7 |
7 |
7 |
6 |
|
GALWAY |
23 |
20 |
18 |
13 |
13 |
14 |
|
ROSCOMMON/LONGFORD |
9 |
7 |
9 |
7 |
8 |
8 |
|
MAYO |
9 |
20 |
4 |
3 |
3 |
3 |
|
SLIGO/LEITRIM |
9 |
9 |
9 |
9 |
9 |
8 |
|
DONEGAL |
39 |
27 |
23 |
28 |
26 |
22 |
|
CAVAN/MONAGHAN |
10 |
9 |
8 |
6 |
5 |
4 |
|
TOTAL: |
1,115 |
1,052 |
932 |
905 |
832 |
785 |
179. Deputy Mattie McGrath asked the Tánaiste and Minister for Justice and Equality the exact legal relationship that exists with respect to members of An Garda Síochána assisting in the execution of receivership or repossession orders; if he deems it appropriate that gardaí are involved in assisting recouping debts owed to banking or other financial institutions; and if she will make a statement on the matter. [21277/16]
View answerAs the Deputies are aware, I have no role in relation to executing court orders. The courts are, subject only to the Constitution and the law, independent in the exercise of their judicial functions. It is therefore not open to me to comment on or intervene in any way in the conduct or decision of a particular court case which is a matter entirely for the presiding judge.
The County Registrar, acting as Sheriff, is responsible to the Court for the Enforcement of the Court Orders and the law and procedures governing the execution of Court Orders is contained in the Enforcement of Court Orders Acts, 1926 to 1940 and the Rules of Court made thereunder and I have no function in this matter. Any dispute in relation to the enforcement of a Court Order is a matter for the Courts.
The Garda Commissioner is directly responsible for Garda operational matters, including the direction and control of Garda members, which encompasses issues of discipline. I have no direct role in relation to these matters.
It is of course open to any person who has a concern about the behaviour of members of the Garda Síochána to register a complaint with the Garda Síochána Ombudsman Commission (GSOC) which is the independent body established by law, with extensive powers, to investigate any allegations of Garda wrongdoing.
180. Deputy David Cullinane asked the Tánaiste and Minister for Justice and Equality the cost of agency and or locum staff hired by her Department for each of the years 2011 to 2015; and if she will make a statement on the matter. [21671/16]
View answerI wish to advice the Deputy that my Department and the Agencies under its remit use the services of the State's independent recruitment office, the Public Appointments Service, to the maximum extent possible.
However, in order to deliver the business of the organisation, it is necessary for my Department and its Agencies to occasionally engage the services of external recruitment or employment agencies. The following tables contain the relevant expenditure by my Department and its Agencies during the period in question as requested by the Deputy.
Office of the State Pathologist
|
Year |
Fees Paid |
Recruitment/ Employment Agency |
Service Provided |
|
2011 |
N/A |
N/A |
N/A |
|
2012 |
€47,868.39 |
TTM Healthcare |
Histopathology Lab Scientist |
|
2013 |
€80,293.15 |
TTM Healthcare |
Histopathology Lab Scientist |
|
2014 |
€78,126.12 |
TTM Healthcare |
Histopathology Lab Scientist |
|
2015 |
€93,071.78 |
TTM Healthcare |
Histopathology Lab Scientist. |
Irish Human Rights Commission (this body was incorporated into the Irish Human Rights and Equality Commission - an independent body - with effect from 1 November 2014)
|
Year |
Fees Paid |
Recruitment/ Employment Agency |
Service Provided |
|
2013 |
€5,894.00 |
Premier Recruitment Ltd. |
Clerical cover for staff on leave / events |
|
2014 |
€13,009.00 |
Premier Recruitment Ltd. |
Provision of phone reception and clerical support in Jervis House |
Irish Prison Service
|
Year |
Fees Paid |
Recruitment/ Employment Agency |
Service Provided |
|
2011 |
€1,929,709.40 |
CPL Ltd / Locumotion Ltd / Locumlink/ Care Doc |
Agency Nurses / Locum Doctors |
|
2012 |
€2,488,646.42 |
CPL Ltd / Locumotion Ltd / Locumlink/ Care Doc |
Agency Nurses / Locum Doctors |
|
2013 |
€2,768,615.58 |
CPL Ltd / Locumotion Ltd / Locumlink/ Care Doc |
Agency Nurses / Locum Doctors |
|
2014 |
€2,378,357.87 |
CPL Ltd / Locumotion Ltd / Locumlink/ Care Doc |
Agency Nurses / Locum Doctors |
|
2015 |
€2,764,998.50 |
CPL Ltd / Locumotion Ltd / Locumlink/ Care Doc |
Agency Nurses / Locum Doctors |
The Department has also employed a number of locum probation officers to address short term vacancies in the Probation Service during the period in question. These locum probation officers were employed with the Department in an unestablished capacity on fixed term contracts. The cost of employing these staff was €73,633 in 2014 and €212,150 in 2015.
In respect of the Courts Service, the relevant material is currently being collated and will be provided to the Deputy shortly.
181. Deputy Margaret Murphy O'Mahony asked the Tánaiste and Minister for Justice and Equality if her Department's website is accessible to persons with a disability; if the accessibility of this website is regularly reviewed, to take account of new and emerging technologies; and if she will make a statement on the matter. [21683/16]
View answerThe design of my Department's website is accessible, having been reviewed by the National Disability Authority, which is the advisory authority in this regard. My Department will continue to engage with the NDA in maintaining the accessibility of the website and in reviewing any future change to its design, whether to adapt it to new technologies or for any other reason.
182. Deputy Robert Troy asked the Minister for Finance if he is aware of the current situation surrounding the tax status of tutors, whereby many of them may now be faced with large tax bills; and his plans to deal with this. [20772/16]
View answerI 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 home tutors. This facilitates ease of administration, as the payments originate from the Department. It also avoids placing on each individual parent the obligation to register as an employer and to operate the PAYE system in respect of the relevant payments.
There is no obvious reason why these home tutors should be experiencing larger tax bills as a result of this treatment as the relevant income continues to be subject to tax, as before. Furthermore, as employees, the tutors are now entitled to claim the PAYE tax credit of €1,650 per annum.
183. Deputy John Brady asked the Minister for Finance if the land contained in the Old Bray Golf Club planned to be rezoned as a town centre by a company (details supplied), remains in the National Asset Management Agency; and if he will make a statement on the matter. [21278/16]
View answer184. Deputy John Brady asked the Minister for Finance if National Asset Management Agency is planning to sell or develop the site at Old Bray Golf Club in County Wicklow; and if he will make a statement on the matter. [21279/16]
View answer185. Deputy John Brady asked the Minister for Finance if the National Asset Management Agency has the power to seek the rezoning of the land at the Old Bray Golf Club in County Wicklow; and if he will make a statement on the matter. [21280/16]
View answerI propose to take Questions Nos. 183 to 185, inclusive, together.
NAMA is bound by both statutory and contractual obligations of confidentiality. Neither NAMA nor I can comment on individual cases. Specifically, NAMA is, as the Deputy may be aware, subject to similar requirements as banks and other lenders that do not allow them to disclose information relating to individual debtors or information relating to properties that have been pledged as security for NAMA loans.
More generally, NAMA has acquired loans and is not the owner of properties. The Agency's role is that of a secured lender. I am advised by NAMA that properties which have been pledged as security for NAMA loans continue to be managed by their existing owners or, in the case of enforcement, on their behalf by duly appointed receivers/administrators.
I am further advised that the existing owners or receivers/administrators are responsible for the efficient management of properties securing NAMA's loans. This includes, where relevant, the management of all planning and development processes including planning applications and site-specific submissions to planning authorities.
As secured lender, NAMA does not in any way supplant the functions and obligations of planning authorities. If NAMA makes a submission to a formal planning procedure, such as a statutory review of a County Development Plan, it does so on the same basis to any other party. No specific allowance or provisions apply to the review of NAMA submissions different than those that apply to any other party, including members of the public.
By reference to Section 12(8) of the Act, NAMA, in performing its functions in accordance with the NAMA Act, must have regard to proper planning and sustainable development as expressed in Government policy and in any guidelines and development plans (within the meaning of the Planning & Development Act), when undertaking any activity relevant to the planning process such as observing on a planning application or making a submission to a statutory development plan review.
186. Deputy John Brady asked the Minister for Finance his plans to ensure that households in flood risk areas are covered by insurance companies; and if he will make a statement on the matter. [21331/16]
View answer187. Deputy John Brady asked the Minister for Finance if he will engage with insurance companies to ensure that family homes are covered by insurance in flood risk areas; and if he will make a statement on the matter. [21332/16]
View answerI propose to take Questions Nos. 186 and 187 together.
The provision of insurance cover is a commercial matter for insurance companies and is based on an assessment of the risks they are willing to accept and adequate provisioning to meet those risks.
In my role as Minister for Finance, I have responsibility for the development of the legal framework governing financial regulation. Neither I, nor the Central Bank of Ireland, can interfere in the provision or pricing of insurance products or have the power to direct insurance companies to provide flood cover to specific individuals or businesses.
Government policy in relation to flooding is focused on the development of a sustainable, planned and risk-based approach to dealing with flooding problems, with a view to addressing the increased availability of flood insurance.
To achieve this aim the OPW is carrying out assessments of 300 areas under the Catchment Flood Risk Assessment and Management (CFRAM) programme and each area will have a Flood Risk Management Plan (FRMP) by the end of 2016. Decisions on future investment in relation to flood risk management will be informed by the FRMP's.
This strategy is complemented by a Memorandum of Understanding between the OPW and Insurance Ireland which provides for the transfer by the OPW of data in relation to completed flood defence schemes to the insurance industry.
An Inter-Departmental Flood Policy Co-ordination Group has been established to examine the issue of flooding, and to ensure a whole of Government approach in the area of Flood Policy. This Group is chaired by Seán Canney TD, Minister of State with special responsibility for the Office of Public Works and Flood Relief. The OPW are the lead agency and have responsibility for submitting the final report of the group to Government. Each Department on the Group will submit a report to the OPW dealing with policy issues in their own area with a view to directly improving preparation for and response to flooding or strategic policies which impact on people's risk and experience of flooding.
As an input to the Inter-Departmental Group's work the Department of Finance has carried out a review of flood insurance with a particular focus on the strategies that other jurisdictions have implemented to increase the availability of flood insurance cover. This work examined a number of policy options and has made a number of recommendations. The completed report has been provided to OPW to feed into the final report of the Inter-Departmental Group.
188. Deputy Micheál Martin asked the Minister for Finance his plans to respond to the recent announcement by the United Kingdom Chancellor to reduce the United Kingdom's corporation tax rate to 15% as opposed to a previous announcement reduction to 17%; if this poses a challenge to Ireland by reducing foreign direct investment here given a recent Economic and Social Research Institute study that says that every 1% drop in the United Kingdom rate would, all things being equal, reduce foreign direct investment from outside the European Union by 4.6% and if he will make a statement on the matter. [20468/16]
View answerI am aware of media comments from the UK Chancellor of the Exchequer last week regarding a move by the UK to a corporation tax rate of less than 15%. This announcement is not surprising given that the UK had previously announced a cut to 17% by 2020. There appears to be no timeframe set for this further reduction and we will have to wait and see the details when they emerge, for example whether the rate cut is to be paid for by compensating base broadening measures. My Department will of course examine any such proposals when the details are available.
At 12.5%, Ireland has one of the most competitive and stable headline corporate tax rates in the OECD. I believe that Ireland's long-term commitment to the 12.5% rate ensures that we remain highly competitive and supports Ireland's ability to attract and retain investment from around the world. Our competitive rate of corporation tax has been an important part of our industrial policy since the 1950s, and has attracted real and substantive operations to Ireland since then.
The Department of Finance commissioned a research paper from Economic and Social Research Institute (ESRI) as part of a Joint Research Programme with the ESRI. The research paper is entitled "Corporate Taxation and Foreign Direct Investment in EU Countries: Policy Implications for Ireland", and it examined the extent to which Ireland and the UK are perceived as similar alternatives with respect to factors that determine the location choice of foreign affiliates.
The Report found that:
- Over and above the effect of corporate tax rates, a number of other location characteristics are found to significantly increase countries' chances of being chosen as a location for FDI, including market size, access to the European Single Market, low production costs, high R&D capacity, as well as cultural and geographical proximity relative to investors.
- EU and non-EU investors value location characteristics differently. Investors from outside the EU are mainly seeking access to the European Single Market and are more likely to choose locations with low corporate tax rates. Intra-EU investments are more likely to be located in countries where the corporate tax is high but where they benefit from other local advantages such as low production costs.
The research concludes that in addition to maintaining a competitive corporate tax rate, Ireland's attractiveness to FDI would benefit from policies aimed at maintaining cost competitiveness and enabling further R&D investment.
The report states that, with everything else unchanged, a reduction of the UK s corporate tax rate by one percentage point from 20% to 19% would reduce Ireland s attractiveness to new FDI projects from non-EU countries by 4.3 per cent. The report does not state that this relationship would hold true for every 1% drop in the UK rate and does not take account of the effect of the UK leaving the EU, which is clearly a significant factor which will impact on both countries relative attractiveness to FDI.
