Written Answers Nos 163-180
163. Deputy Michael McGrath asked the Minister for Finance the cost in 2017 and in a full year of increasing the income exemption threshold for the universal social charge from €13,000 to €13,500, €14,000, €14,500, €15,000, €15,500, €16,000, €16,500, €17,000, €17,500 and €18,000; the estimated number of persons who would be taken out of the USC net at each interval in tabular form; and if he will make a statement on the matter. [24243/16]
View answer164. Deputy Michael McGrath asked the Minister for Finance the first-year and full-year cost of abolishing the universal social charge, and the yield from abolishing it on an income levy of 5%, 6%, 7% and 8% on income earners above €70,000, only on the portion of income above €70,000, €80,000, €90,000 and €100,000, respectively; and if he will make a statement on the matter. [24244/16]
View answerI propose to take Questions Nos. 163 and 164 together.
Regarding the question on increasing the Universal Social Charge (USC) threshold, I am advised by Revenue that the first and full year cost to the Exchequer of increasing the exemption rate as set out by the Deputy, and the increase in the number of income earners exempt from the USC is set out in the following table:
|
Threshold |
First Year Cost €m |
Full Year Cost €m |
Increase in the numbers of Exempt |
Exempt at this Threshold |
|
€13,500 |
3.7 |
4.3 |
21,400 |
769,700 |
|
€14,000 |
7.7 |
9 |
21,000 |
790,700 |
|
€14,500 |
11.9 |
14 |
20,400 |
811,100 |
|
€15,000 |
16.5 |
19.5 |
21,000 |
832,100 |
|
€15,500 |
21 |
24.9 |
19,000 |
851,100 |
|
€16,000 |
26.3 |
31.3 |
21,600 |
872,700 |
|
€16,500 |
32.3 |
38.4 |
23,000 |
895,800 |
|
€17,000 |
38.8 |
46.1 |
23,700 |
919,500 |
|
€17,500 |
45.4 |
53.8 |
22,300 |
941,800 |
|
€18,000 |
52.4 |
62 |
22,200 |
964,000 |
In relation to the Deputy's question on abolishing the USC and introducing a new Income Levy, I am advised by Revenue that the estimated first and full year costs of abolishing the USC structure, as set out in Budget 2016, would be in the order of €3,332 million and €4,040 million respectively. The estimated yield to the Exchequer from an income levy at the various thresholds and rates as outlined by the Deputy is set out in the following table:
|
Income Threshold |
Income Levy Rate |
First Year Yield (Million) |
Full Year Yield (Million) |
|
>€70,000 |
5% |
€571 |
€734 |
|
>€70,000 |
6% |
€686 |
€881 |
|
>€70,000 |
7% |
€800 |
€1,028 |
|
>€70,000 |
8% |
€914 |
€1,174 |
|
Income Threshold |
Income Levy Rate |
First Year Yield (Million) |
Full Year Yield (Million) |
|
>€80,000 |
5% |
€488 |
€634 |
|
>€80,000 |
6% |
€586 |
€761 |
|
>€80,000 |
7% |
€683 |
€888 |
|
>€80,000 |
8% |
€781 |
€1,014 |
|
Income Threshold |
Income Levy Rate |
First Year Yield (Million) |
Full Year Yield (Million) |
|
>€90,000 |
5% |
€427 |
€561 |
|
>€90,000 |
6% |
€513 |
€673 |
|
>€90,000 |
7% |
€598 |
€785 |
|
>€90,000 |
8% |
€684 |
€897 |
|
Income Threshold |
Income Levy Rate |
First Year Yield (Million) |
Full Year Yield (Million) |
|
>€100,000 |
5% |
€381 |
€504 |
|
>€100,000 |
6% |
€457 |
€605 |
|
>€100,000 |
7% |
€533 |
€705 |
|
>€100,000 |
8% |
€609 |
€806 |
The estimates for Income Tax and USC in the Ready Reckoner have been generated by reference to 2017 incomes as calculated on the basis of actual data for the year 2014, the latest year for which returns are available adjusted as necessary for income, self-employment and employment trends in the interim. The estimates are provisional and may be revised.
Also for Income Tax and USC, the Deputy may wish to note that the annual update of the Revenue Tax Modeller application has now taken place. The base year dataset has been updated from 2013 to 2014, the latest year for which returns are now available. In addition, the reference year for which costs/yields are estimated, after adjustments for income, self-employment and employment trends in the interim, has been updated from 2016 to 2017. In advance of the updating of the model this year, an analysis of the First Year/Full Year apportionment of costs was also undertaken to ensure the estimated apportionment is as accurate as possible. It should be noted that this revision does not impact on the total cost/yield of a measure, it only changes the apportionment of the Exchequer impact over the first and second years in which it comes into effect.
169. Deputy Michael McGrath asked the Minister for Finance to provide in tabular form the total gross contribution Ireland has made to the EU budget per annum from 2010-2015; the estimated contribution in 2016; the net benefit or contribution made in each year; and if he will make a statement on the matter. [24250/16]
View answerMember State contributions to the EU Budget are based upon a formula which includes Traditional Own Resources (customs duties), a VAT-based payment and a residual balancing component paid in accordance with each Member State's share of EU Gross National Income (GNI).
Ireland's receipts from and contributions to the EU Budget for the years 2010 to 2015 are set out in the following table.
|
YEAR |
Public Sector Receipts €m |
Direct Management Receipts* €m |
Total receipts |
Payments to EU Budget €m |
Net Receipts €m |
|
2010 |
1885.3 |
80.4 |
1965.7 |
1352.4 |
613.3 |
|
2011 |
1950.2 |
80.2 |
2030.4 |
1349.7 |
680.7 |
|
2012 |
1837.7 |
108.8 |
1946.5 |
1393.2 |
553.3 |
|
2013 |
1672.9 |
113.0 |
1785.9 |
1726.2 |
59.7 |
|
2014 |
1425.5 |
83.9 |
1509.4 |
1685.5 |
-176.1 |
|
2015 |
1760.3 (p) |
147.7 |
1908.0 (p) |
1952.1 |
-44.1 (p) |
Source: Department of Finance, Paying Authorities and EU Commission.
p - provisional
*Direct Management represents receipts which are awarded directly by the Commission to third-party beneficiaries. These are primarily research receipts.
Our current forecast for 2016 stands at €2,145m. The increase compared to the earlier estimate (PQ 75, 28 January 2016) is largely due to the likely implementation of the Own Resources Decision (ORD) following ratification by all Member States (it is now ratified by 27 out of 28 Member States). The ORD is required at EU level to translate political agreement on the methods for financing the EU Budget for the current Multiannual Financial Framework (MFF) 2014-20 into legal form.
171. Deputy Michael McGrath asked the Minister for Finance to provide in tabular form the estimated yield of options under consideration from the introduction of a sugar sweetened drinks tax in 2017; and if he will make a statement on the matter. [24252/16]
View answerThe Programme for a Partnership Government states that increased public spending and reductions in personal taxes will be funded through, among other things, a new tax on sugar sweetened drinks.
The revenue raised by such a tax will depend on, among other things, the rate at which it is set, and the types of drinks included within its scope. These issues are budgetary matters which will be determined through the budgetary process. In this regard, I would draw the Deputy's attention to the General Excise Duties Tax Strategy Group papers of 2014 and 2015 which examine issues surrounding a tax on sugar sweetened drinks. These papers are available on my Department's website. The Tax Strategy Group paper for 2016 discusses issues surrounding the design and implementation of a sugar-sweetened drinks tax, and will be published shortly.
179. Deputy Dara Calleary asked the Minister for Finance the number of FOI requests received by his Department to date in 2016; the number of requests fully refused; and the number of requests partially refused. [24282/16]
View answerIn response to the Deputy, as of Friday 15th July 2016, a total of 218 FOI requests have been received by the Department of Finance. The Freedom of Information Act sets out a number of standard exemptions which relate to personal information, information covered by legal privilege, records relating to parliamentary matters, information relating to law enforcement and public safety, information obtained in confidence, commercially sensitive information and information which impacts upon the financial and economic interests of the State; exemptions are applied in the case of refusing or part refusing an FOI request. A total of 36 of 218 requests have been refused by the Department in 2016 to date, and 80 have been part granted, according to the exemptions as set out under the Act.
Returns in respect of Freedom of Information requests received by the Department of Finance have been published on a quarterly basis since January 2015 on the Department's website.
180. Deputy Jack Chambers asked the Minister for Finance the number of miles claimed for and the travel expenses paid to him and each Minister of State in his Department in respect of their functions as a Minister in his Department between 1 January 2016 and 10 March 2016; between 11 March 2016 and 6 May 2016; and since 7 May 2016. [24297/16]
View answerThe information the Deputy has requested in respect of the Minister and Ministers of State at my Department for the relevant periods is set out in the following tables:
Minister Michael Noonan
|
Period |
Miles Claimed |
Value of Payment |
Other Travel Expenses |
Total |
|
01 January 2016 to 10 March 2016 (January to February) |
9,410 |
€4,648.46 |
€0.00 |
€4,648.46 |
|
11 March 2016 to 6 May 2016 (March to April) |
9,659 |
€2,748.95 |
€0.00 |
€2,748.95 |
|
7 May to date (May to July) |
10,637 |
€3,027.29 |
€0.00 |
€3,027.29 |
|
Total |
29,706 |
€10,424.70 |
€0.00 |
€10,424.70 |
Minister of State Simon Harris
|
Period |
Miles Claimed |
Value of Payment |
Other Travel Expenses |
Total |
|
01 January 2016 to 10 March 2016 (January to February) |
0 |
€0.00 |
€126.57 |
€126.57 |
|
11 March 2016 to 6 May 2016 (March to April) |
0 |
€0.00 |
€0.00 |
€0.00 |
|
7 May to date (May to July) |
0 |
€0.00 |
€0.00 |
€0.00 |
|
Total |
0 |
€0.00 |
€126.57 |
€126.57 |
The Deputy should note that Minister of State Eoghan Murphy has not claimed any mileage or other travel expenses in 2016.
The Deputy should also note that no daily breakdown of mileage is available. Mileage is claimed monthly in arrears so the information is provided on the basis of the relevant months when the travel occurred.
My Department publishes details of all travel and subsistence claims paid to all staff and other claimants on its website on a bi-monthly basis.
A number of outstanding claims for foreign travel which occurred in the period in question will be processed in the coming weeks.
