Written Answers Nos 67-75
67. Deputy Pearse Doherty asked the Minister for Finance the situation for Irish mortgage holders who have a tracker mortgage linked to the European Central Bank rate with a British bank no longer operating here (details supplied) in view of the likelihood of Britain leaving the EU; and if he will make a statement on the matter. [21732/16]
View answerThe Deputy will know that all mortgages are subject to the terms and conditions as set out in the mortgage contract. However, I am not aware of any reason why the change described by the Deputy should impact on mortgage holders.
I understand that the bank to which the Deputy refers engaged in the sale of loans. The Deputy will be aware that the Consumer Protection (Regulation of Credit Servicing Firms) Act, 2015 was enacted on 8 July 2015. The 2015 Act introduced a regulatory regime for a new type of entity called a 'credit servicing firm'. Credit Servicing Firms are now subject to the provisions of Irish financial services law that apply to 'regulated financial service providers'. This ensures that relevant borrowers, whose loans are sold to third parties, maintain the same regulatory protections they had prior to the sale, including under the various statutory codes. Under the Act, a firm must either be regulated themselves or the loans must be serviced by a credit servicing firm who is regulated by the Central Bank. In addition, it should be noted that the transfer of a loan from one entity to another does not change the terms of the contract or the borrower's rights and obligations under the contract.
68. Deputy Paul Kehoe asked the Minister for Finance if the Revenue Commissioners will permit a person (details supplied) to transfer one acre of land without triggering a clawback; and if he will make a statement on the matter. [21802/16]
View answerI understand from the Deputy that this question relates to the clawback of relief from Capital Acquisitions Tax (CAT) that applies to certain gifts and inheritances of agricultural property. I am advised by the Revenue Commissioners that this relief, known as "agricultural relief" is provided for in Section 89 of the Capital Acquisitions Tax Consolidation Act (CATCA) 2003. The relief takes the form of a 90% reduction in the taxable market value of the gifted or inherited agricultural property where certain conditions are satisfied. The key conditions are that the person receiving the gift or inheritance is a farmer and continues to use the property for farming purposes.
For gifts or inheritances taken prior to 1 January 2015 agricultural relief is clawed back where there is a disposal of all or part of the agricultural property within 6 years of the date of the gift or inheritance. A clawback will not arise, however, if the disposal is by way of a gift or if the proceeds of the disposal are reinvested in other agricultural property within one year of the sale. The extent of any clawback depends on the amount of the proceeds from the disposal that are not appropriately reinvested. If the full proceeds are so reinvested there is no clawback of relief; if only part of the proceeds are so reinvested, there is a partial clawback of the relief.
From the information supplied it would appear that a clawback of agricultural relief may not apply to the proposed transfer, even if made within the 6 year clawback period, in certain circumstances. These circumstances are if the nephew disposes of the land by way of sale to his son at an "arms length" price and re-invests the full proceeds of that sale in replacement agricultural property or if he disposes of it by way of a gift to his son.
In this latter case, the son may be liable to CAT if the value of the gift, when aggregated with all other gifts and inheritances from a parent since 5 December 1991, exceeds the current relevant exemption threshold of €280,000.
69. Deputy Michael McGrath asked the Minister for Finance when he will develop a new strategy for the growth and development of the credit union sector, as committed to in the programme for Government, and in the framework agreement entered into with Fianna Fáil; and if he will make a statement on the matter. [21817/16]
View answerCredit unions have a key role to play in providing access to credit and other important services in local communities throughout the country.
In December 2015 I invited the Credit Union Advisory Committee (CUAC) to carry out a review of the Implementation of the Recommendations set out in the Report of the Commission on Credit Unions. I published the final report on 6th July 2016.
CUAC has produced a significant Report providing an in-depth analysis of the sector from a financial perspective and met with a range of stakeholders to ensure a balanced report providing focused and effective recommendations.
The recommendations are provided under seven specific headings; tiered regulation, section 35, consultation and engagement with the Central Bank, governance, restructuring, business model development and additional matters.
As announced last week, I will establish an Implementation Group to oversee and monitor implementation of these recommendations, which will support Credit Unions in developing their business model.
This Report also fulfils one of the key credit union objectives as outlined in the Programme for Partnership Government which states that the Credit Union Advisory Committee (CUAC) conduct a review on the implementation of the recommendations outlined in the Report of the Commission on Credit Unions.
The Government recognises the important role of credit unions as a volunteer co-operative movement in this country. The Government's priorities remain the protection of members' savings, the financial stability of credit unions and the sector overall and it is determined to support a strengthened and growing credit union movement.
70. Deputy Alan Farrell asked the Minister for Education and Skills his position regarding the requirement for those who are self-employed, or a dependant, to provide information on their tax returns for the current year when applying for a student universal support Ireland, SUSI grant, given the deadline for the submission of tax returns to the Revenue Commissioners is not until October of the following year; the action he will take to address this issue which affects self-employed and dependants who wish to further their education; and if he will make a statement on the matter. [21707/16]
View answer72. Deputy Alan Farrell asked the Minister for Education and Skills if, in relation to student universal support Ireland, SUSI grant applications, he will engage with the Revenue Commissioners to address the situation whereby a self-employed person, or their dependant, is required to submit tax return information for the current year as part of the application, given the closing date for tax returns is not until October; his views on whether it is appropriate to modify the requirements to allow for the submission of tax return information, as submitted to the Revenue Commissioners in the year previous, to fulfil the requirements of the SUSI grant application; and if he will make a statement on the matter. [21708/16]
View answerI propose to take Questions Nos. 70 and 72 together.
All applications for a maintenance grant are means tested based on the reckonable income for the previous tax year. This is to ensure that the awarding authority can make informed decisions based on the most recent available financial information. It also ensures consistency of decision making as each applicant is required to submit the same information.
An applicant is only requested to provide information of their current year's income if they apply to be re-assessed under the 'changes of circumstances' provision of the Student Grant Scheme. Where a candidate can provide satisfactory documentary evidence to the awarding authority to prove that they have experienced a permanent reduction in income, then their grant eligibility can be reviewed based on their current income as opposed to the previous year's income.
In all other instances, applications under the student grant scheme are based on the income of the previous tax year.
71. Deputy Peter Burke asked the Minister for Education and Skills the recourse a person (details supplied) has in order to have third level course fees waived. [21688/16]
View answerThe position is that higher education universities are autonomous institutions as provided for in the Universities Act 1997 and therefore the criteria governing the level of tuition fees to be charged in the case of postgraduate study is solely a matter for the relevant institution to determine in line with its own criteria. Accordingly, my Department has no function in relation to such matters.
Tax relief is available on postgraduate tuition fees paid. Details in relation to this relief are available from the Revenue Commissioners at www.revenue.ie.
73. Deputy John Brassil asked the Minister for Education and Skills his plans to address the matter regarding national school teachers, who require 100 compulsory days work experience completed in order to obtain their higher diploma, but to obtain this work experience they already require their higher diploma and so find themselves caught in a difficult situation; and if he will make a statement on the matter. [21715/16]
View answer74. Deputy John Brassil asked the Minister for Education and Skills his plans to establish an apprentice scheme for newly qualified national school teachers to allow them to obtain the necessary experience to obtain their higher diploma; and if he will make a statement on the matter. [21716/16]
View answerI propose to take Questions Nos. 73 and 74 together.
As the Deputy may be aware, the Teaching Council is the body with statutory authority under the Teaching Council Acts 2001-2015 for the professional regulation, including registration, of teachers in the State. The work of the Teaching Council is grounded in the values of professionally led regulation, shared professional responsibility and collective professional confidence.
The period between qualification and fully independent practice as a teacher is a vital stage of the newly qualified teacher's career. During this phase the newly qualified teacher's development as a practising professional is facilitated by coherent and supportive induction and probation processes specified by the Teaching Council, which all teachers must successfully complete to achieve full registration. The Teaching Council works closely with the Department to ensure appropriate supports for newly qualified teachers are in place and the Department funds the national induction programme for teachers, NIPT.
A number of measures have been taken in recent years to facilitate newly qualified teachers in achieving full registration with the Teaching Council. The minimum service requirement for probation for primary teachers has been reduced from 170 days to 100 days.
Under Section 30 of the Teaching Council Act applicants for teaching posts in recognised schools are required to be registered with the Teaching Council.
While the recruitment and appointment of teachers to fill teaching posts is a matter for the individual school or Education and Training Board, subject to procedures agreed under Section 24(3) of the Education Act 1998 (as amended by the Education (Amendment) Act 2012), Circular 31/2011 details a number of measures for recruitment of teachers.
My Department has directed managerial authorities of schools to recruit unemployed teachers ahead of retired ones. Each principal must report to his or her board of management on a regular basis that a list of unemployed registered teachers is being maintained, and the circumstances, where relevant, that a registered teacher in receipt of a public service pension or an unregistered person has been engaged.
The Deputy should also note that this September 2,260 additional teaching posts are available in our primary and post primary schools due to additional funding secured in Budget 2016. These posts, together with the measures outlined above, will enhance the opportunities for newly qualified teachers to obtain post qualification teaching experience to achieve full registration with the Teaching Council.
The Deputy should note also that a newly qualified teacher who is unable to complete a condition for registration within the specified period may apply to the Teaching Council for an extension to that period.
75. Deputy Gino Kenny asked the Minister for Education and Skills if he will expedite plans to add Mandarin Chinese to the leaving certificate curriculum; if he will address the equality issues related to the differential treatment of Mandarin Chinese in relation to the number of speakers here and the number of speakers internationally; and if he will make a statement on the matter. [21728/16]
View answerThe Programme for a Partnership Government commits to a range of new subjects and this is something I will work on over the coming years. I intend to develop plans for new subjects beyond what is included in the Programme for Government.
As part of the new Framework for Junior Cycle, schools can decide to include a short course in Chinese language and Culture, prepared by the National Council for Curriculum and Assessment, in their junior cycle programme. There is also currently a Transition Year module on Chinese, which was taken by 4,825 students in 2015.
The definitive source of statistics on pupils in primary schools for the 2015/2016 academic year is the National School Annual Census. The data shows that of the 553,380 pupils enrolled in 2015/2016, 8,580 defined their nationality as being from a country in Asia. The Primary Online Database (POD) will replace the National School Annual Census as the definitive source of statistics from the 2016/2017 academic year onwards.
At post-primary level there were 345,550 pupils enrolled in second level programmes in the 2015/2016 academic year. Of these 342 pupils indicated that their country of birth was China in the 2015/2016 academic year. I can advise that there were two PLC courses in 2015 which included Chinese language. The total number of beneficiaries was 19. There are 2700 Chinese students studying in Irish HEIs in Ireland and 2300 Chinese students studying in either Irish campuses in China, or studying on joint programmes in China.
