Written Answers Nos. 115 - 138
115. Deputy Bernard J. Durkan asked the Tánaiste and Minister for Justice and Equality the current or expected residency status and eligibility for naturalisation in the case of a person (details supplied); and if she will make a statement on the matter. [28489/16]
View answerI am informed by the Irish Naturalisation and Immigration Service (INIS) of my Department that the person concerned was refused an application for a residence card, under the provisions of the European Communities (Free Movement of Persons) Regulations 2015 on 2 July, 2016. A request by the applicant for a review of that decision was received on 8 July, 2016. I am informed that INIS has been in correspondence with the person's representative in relation to the review and the information provided is currently under consideration. The Deputy will appreciate that all such applications are dealt with in chronological order and INIS will be in contact in due course.
I am also informed that there is no record of an application for a certificate of naturalisation from the person referred to by the Deputy. It is open to any individual to lodge an application for citizenship if and when they are in a position to meet the statutory requirements as prescribed in the Irish Nationality and Citizenship Act 1956 as amended. Detailed information on Irish citizenship and naturalisation is available on the INIS website at www.inis.gov.ie. The website also contains an on-line naturalisation residency calculator which individuals may find of assistance in establishing if the residency requirements are met.
Queries in relation to the status of individual immigration cases may be made directly to the INIS by e-mail using Oireachtas Mail facility which has been specifically established for this purpose. This service enables up to date information on such cases to be obtained without the need to seek information by way of the Parliamentary Questions process. The Deputy may consider using the e-mail service except in cases where the response from the INIS is, in the Deputy's view, inadequate or too long awaited.
116. Deputy Clare Daly asked the Tánaiste and Minister for Justice and Equality her views on the appointment of judges to districts in which they had formerly had a large solicitors practice; and the details of the regulations and legislation pertaining to managing potential conflicts of interest given that in such circumstances a person would be appearing as a judge before parties and defendants that they had earlier represented as a solicitor. [28544/16]
View answerAs the Deputy will be aware, the scheduling of court cases and the allocation of court business is a matter for the respective Presidents of the Courts and the presiding judge who are, under the Constitution, independent in the exercise of their judicial functions. The decision reached in any court case is a matter entirely for the presiding judge. If a person believes that their interests would be affected if a particular judge were to hear and determine the matter in question, then an application to recuse a judge must be made to the judge concerned by, or on behalf of, that person. The decision on recusal is a matter for the judge concerned and, if the applicant is not satisfied with the decision the judge makes, it is possible to appeal any decision of that judge to the appropriate appeal court.
As the Deputy will also be aware the drafting of the Judicial Council Bill, which will establish a Judicial Council in order to provide an effective mechanism for dealing with complaints against judges, is at present at an advanced stage. As well as providing for the establishment of a Judicial Council and Board that will promote excellence and high standards of conduct by judges, the proposed Bill aims to provide a means of investigating allegations of judicial misconduct in the form of a Judicial Conduct Committee, which will have lay representation. It is the Government's intention to have this Bill published in the current Dáil session.
117. Deputy Clare Daly asked the Tánaiste and Minister for Justice and Equality if her attention has been drawn to a number of complaints by solicitors and other legal practitioners against a person (details supplied); and if she will investigate the matter. [28545/16]
View answerAs the Deputy will be aware, judges are independent in matters concerning the exercise of judicial functions, subject only to the Constitution and the law. The decision reached in any court case is a matter entirely for the presiding judge and if a person is not satisfied with the decision the judge makes, it is possible to appeal any decision of that judge to the appropriate appeal court.
As the Deputy will also be aware the drafting of the Judicial Council Bill, which will establish a Judicial Council in order to provide an effective mechanism for dealing with complaints against judges, is at present at an advanced stage. As well as providing for the establishment of a Judicial Council and Board that will promote excellence and high standards of conduct by judges, the proposed Bill aims to provide a means of investigating allegations of judicial misconduct in the form of a Judicial Conduct Committee, which will have lay representation. It is the Government's intention to have this Bill published in the current Dáil session.
118. Deputy Clare Daly asked the Tánaiste and Minister for Justice and Equality if travel and subsistence expenses claimed by judges are vouched and audited; and her views on the €780,000 in expenses claimed by judges in the first half of 2016. [28546/16]
View answerAs the Deputy is aware, under the provisions of the Courts Service Act 1998, management of the courts is the responsibility of the Courts Service which is independent in exercising its functions. However, in order to be of assistance to the Deputy, I have had enquiries made and the Courts Service has informed me that all claims for travel and subsistence by judges are validated by the Courts Service and paid in accordance with rates sanctioned by the Department of Public Expenditure and Reform and are in compliance with Department of Public Expenditure and Reform regulations. The validation system ensures that the highest possible standards of accuracy and compliance with regulations are applied in the processing and payment of claims for judicial expenses. Travel and subsistence expenses claims are vouched, where required by regulations, and are subject to audit.
Information on travel and subsistence expenses incurred by judges is published on the Courts Service website on a six monthly basis. The figures relates to travel and subsistence, judicial attire and incidental expenses claimed by judges of all jurisdictions during the six month period and claims can also be made in respect of expenses incurred in previous periods. The travel and subsistence costs for judges arise mainly from the constitutional requirement that Courts sit across the country in each Circuit Court Circuit and District Court District and the total amount is determined by the number of court sittings and the number of judges assigned, both of which have increased in recent years. The High Court also sits outside Dublin as required.
119. Deputy Seán Crowe asked the Tánaiste and Minister for Justice and Equality if her attention has been drawn to the fact that the French Government has vowed to destroy the so-called "Jungle camp" in Calais; if her attention has further been drawn to the fact that this will displace hundreds of unaccompanied minors; and if she has explored any options to allow some of these unaccompanied minors to be relocated here. [28567/16]
View answerI am aware of the recent announcement that France plans to close the unofficial migrant camp at Calais by the end of this year and that this is being done to protect the security of the people of Calais, to maintain public order and to ensure dignified conditions for the migrants and refugees currently living in the Calais camp, including unaccompanied minors.
The ongoing migration crisis is a serious and extremely complex challenge facing the EU with numerous pressure points and it is important that there be a coherent and coordinated response. Persons who are currently in another EU Member State, including those in the camps in Calais, and who are in need of international protection, are entitled to make an application for asylum in that country, should they wish to do so. We also need to bear in mind that a defining characteristic of the people in Calais, including unaccompanied minors, has been their very strong desire to go to the UK as their ultimate destination and that this is unlikely to change. In that respect I do not see that a unilateral initiative from Ireland would be appropriate in this case, not least given the fact that this is a delicate situation involving the borders between two other Member States.
The Irish Refugee Protection Programme (IRPP) was established by Government Decision on 10 September 2015 as a direct response to the humanitarian crisis that developed in Southern Europe as a consequence of mass migration from areas of conflict in the Middle East and Africa. In announcing the IRPP, the Government recognised the importance of prioritising family groups and in addressing the position of unaccompanied children. A significant number of those who have arrived to date are children with one or two parents. With regard to unaccompanied minors Ireland has formally indicated to Greece its desire to accept unaccompanied minors under the relocation mechanism and we now have a commitment from the Greek authorities that Ireland will be receiving the first group of unaccompanied minors later this year. Tusla - the Child and Family Agency with responsibility for the care of unaccompanied minors in the State - will travel to Greece to assess the needs of those minors and plan for their care and accommodation upon arrival.
I share the Deputy's concerns in relation to unaccompanied minors as an especially vulnerable group and I expect this issue to remain high on the agenda at EU level.
121. Deputy Thomas P. Broughan asked the Tánaiste and Minister for Justice and Equality if she will report on the full year cost of recruiting 200 extra prison officers; and if she will make a statement on the matter. [28581/16]
View answerI am advised by the Irish Prison Service that Recruit Prison Officer is the entry level grade for new staff in the Irish Prison Service. The annual salary cost of employing 200 new Recruit Prison Officers which includes basic salary, operational allowance, along with Employer PRSI is €5,424,726. In addition, there is an Additional Hours System which provides for extra attendance and payment is made based on additional hours band worked.
The 2016 Recruit Prison Officer Competition is currently under way. The Irish Prison Service expects to appoint up to 120 Recruit Prison Officers per year over the next 3 years with the first recruits entering the Irish Prison Service College in early 2017.
122. Deputy Thomas P. Broughan asked the Tánaiste and Minister for Justice and Equality the steps she will take to ensure the coroner's inquest into the deaths of 48 young persons at the Stardust nightclub in February 1981 will be reopened; and if she will make a statement on the matter. [28587/16]
View answerI understand that inquests into the deaths of the victims of the Stardust Fire were held between 1 and 4 March 1982 by the Dublin City Coroner, sitting with a jury, and that verdicts were returned. Under the Coroners Act, 1962, a Coroner is a statutory officer exercising quasi-judicial functions in relation to which he/she is independent and neither I nor my Department has any role in individual cases or in reviewing the verdict in any particular case.
As stated in the Programme for a Partnership Government, "Full regard will be had to any new evidence which emerges which would be likely to definitely establish the cause of the fire at Stardust".
123. Deputy Clare Daly asked the Tánaiste and Minister for Justice and Equality the reason for the delay in the commencement of the statutory inquiry in relation to a case (details supplied); when it will be convened; and the likely timeframe for completion. [28616/16]
View answerThe Deputy refers to a case which has been the subject of a review carried out under the Independent Review Mechanism set up by the Government to consider complaints of Garda misconduct received by the Taoiseach and myself. It was one of a number of cases where I accepted counsel's recommendation for an inquiry.
I appreciate that the persons whose cases are to be the subject of these inquiries are quite anxious to see them commence. I share their view in that regard. However, in the interests of efficiency and effectiveness, I take the view that it was preferable to await the completion on the IRM process when it would be known which cases the IRM panel had recommended should be subject to some form of further inquiry. I was conscious of the need to frame the terms of reference correctly and identify the persons who would carry out the inquiries.
Furthermore, in two cases, including the case referred to by the Deputy, counsel recommended a non-statutory inquiry. Subsequently, in consultation with the Attorney General, I decided that a statutory inquiry under section 42 of the Garda Síochána Act 2005 would be a more effective instrument for such inquiries. This fact was communicated to the complainants.
Officials from my Department have been consulting with the Office of the Attorney General with regard to the terms of reference of the section 42 inquiries and considering who will carry out each inquiry. The terms of reference will be settled by the Attorney General shortly. I should point out that section 42 (3A) of the Garda Síochána Act 2005, as amended, requires me to consult with the Policing Authority with regard to these terms of reference.
It is not possible at this stage to indicate a possible timeframe for these inquiries, however, I will be in further contact with the complainants in due course.
124. Deputy Pat The Cope Gallagher asked the Tánaiste and Minister for Justice and Equality the current average length of time taken to process a case; the number of cases outstanding at present; the longest outstanding case awaiting resolution at present; and if she will make a statement on the matter. [28637/16]
View answerAs the Deputy is aware, under the provisions of the Courts Service Act 1998, management of the courts is the responsibility of the Courts Service which is independent in exercising its functions. However, in order to be of assistance to the Deputy, I have had enquiries made and the Courts Service has informed me that with regard to incoming maintenance orders for enforcement, court statistics are not compiled in such a way across jurisdictions as to provide the information requested by the Deputy. To obtain the information sought would involve a manual exercise requiring the examination of individual court files which would involve the expenditure of a disproportionate amount of staff time.
However, it is understood that the Courts Service are aware of delays in dealing with these cases generally and are taking steps to address this situation by putting in place a system to manage these applications in a more proactive way including a centralised administrative system to monitor case progression. When such a system is in place, the Courts Service anticipate being able to provide information on the number of cases and the length of time for dealing with them.
In relation to outgoing maintenance orders for enforcement, this is a matter for the enforcement authority in the requested jurisdiction.
125. Deputy Michael Fitzmaurice asked the Tánaiste and Minister for Justice and Equality the number of retired public sector employees in her Department, including bodies under its aegis, who are in receipt of a public sector pension and have been re-employed either part-time or full-time, temporary or otherwise, by the public sector; and if she will make a statement on the matter. [28983/16]
View answerI am advised by my Department that based on the information currently available at this time, there are 20 retired public servants in receipt of a public sector pension employed in my Department. These figures include bodies under the aegis of my Department with the exception of An Garda Síochána. I have asked An Garda Síochána to provide the information directly to the Deputy as soon as it is available. These figures do not include members of State Boards who are appointed following a process run by the Public Appointments Service. Relevant data for previous years are provided in the Appropriation Accounts.
126. Deputy Brian Stanley asked the Tánaiste and Minister for Justice and Equality the number of staff employed by her Department or seconded to her Department; and if she will make a statement on the matter. [28996/16]
View answerI am advised that there are currently 1,926 whole-time equivalent staff in my Department. This includes 12 staff who are currently seconded into my Department.
127. Deputy John Curran asked the Minister for Finance if he will ensure that any tax savings or other incentives being considered for first-time buyers in the upcoming budget will apply to both the purchase of new and second-hand houses; and if he will make a statement on the matter. [28188/16]
View answer129. Deputy Joan Collins asked the Minister for Finance the reason the financial assistance package and the proposed first-time buyer's grant are not being extended to first-time buyers who bought a home since the introduction of the Central Bank mortgage rules. [28612/16]
View answerI propose to take Questions Nos. 127 and 129 together.
The Government is conscious that there is a supply shortage of housing and of the challenges faced by first-time buyers in meeting the macro prudential rules for home loans. As a complement to the structural actions in 'Rebuilding Ireland - Action Plan on Housing and Homelessness' published on 19 July 2016, a new tax-based 'Help to Buy' incentive was announced.
Subject to the approval of the Oireachtas, eligibility for the incentive will be backdated to take effect from 19 July 2016. This was the date of the publication of the Action Plan and the backdating was announced with a view to avoiding any interruption in house sales, through potential purchasers deciding to defer purchases, pending the commencement of the incentive.
I will outline the full details of the incentive, including eligibility criteria and implementation method, on Budget day.
128. Deputy Willie Penrose asked the Minister for Finance the steps available to insurance policyholders who were indemnified by a company (details supplied) which had a provisional liquidator appointed by the Supreme Court of Gibraltar on 25 July 2016; the remedies available to such policyholders who were involved in road traffic accidents prior to that date; if it is possible for such persons to resort to the Motor Insurers’ Bureau of Ireland; and if he will make a statement on the matter. [28291/16]
View answerEnterprise Insurance Company plc (Enterprise) is a Gibraltar incorporated company and, therefore, the Enterprise liquidation is being carried out under the laws of Gibraltar. The situation around the Enterprise liquidation is an evolving one and so I propose to set out the position as it currently stands. You will appreciate that the liquidation of an insurance company is a legally complex and time consuming process. In general terms, under the Statute of Limitations, claimants are given two years following an accident to make an initial claim.
It should be noted that the decision to appoint a Provisional Liquidator to Enterprise on 25 July 2016 does not terminate or cancel contracts of insurance. However, claims under such contracts will not be paid until the assets and liabilities of the company have been ascertained which means it could take several years for some cases to be settled.
As of 3rd October 2016, the website of Enterprise Insurance states that a hearing has been set for 26 October at which the Provisional Liquidator will report to the Supreme Court of Gibraltar. The Provisional Liquidator will recommend that a liquidator be appointed and then it will be a matter for the Court to decide whether it agrees with such an appointment.
Persons who have a query or a claim should contact their broker or Enterprise on telephone number 00 350 200 50150 or info@eigplc.com.
In relation to your query regarding whether persons may resort to the Motor Insurers' Bureau of Ireland, the High Court has issued a decision in the Law Society of Ireland v The Motor Insurers' Bureau of Ireland case to the effect that the MIBI's liability under the 2009 Agreement extended to situations of insurer insolvency (subject to each individual claim being deemed eligible) and that decision was endorsed by the Court of Appeal. The case is currently the subject of an appeal to the Supreme Court however and is, therefore, sub judice. That appeal is due to be heard on 24 October 2016.
The Insurance Compensation Fund (ICF) provides for payments to meet the liabilities of insolvent insurers in certain cases where it is unlikely that claims can be met otherwise than from the ICF. Management and administration of the ICF is under the control of the President of the High Court acting through the Office of the Accountant of the Courts of Justice. Under the Insurance Act 1964, in a liquidation all ICF payments are subject to a limit of 65% of the amount due or €825,000, whichever is the lesser. In addition, claims by bodies corporate or unincorporated bodies are not covered by the ICF, except where there is a liability to or by an individual.
130. Deputy Micheál Martin asked the Minister for Finance the specific reform measures Ireland is pushing for at EU Council level; and if the drop in the value of the euro and the actions being taken to address these issues were discussed when he attended at the recent EU Council meeting. [28654/16]
View answerI attended the informal Economic and Financial Affairs Council (ECOFIN) meeting on 9 and 10 September in Bratislava, Slovakia. At this meeting, a discussion took place on the future of economic policies in the EU. This was a high level discussion with presentations from a number of guest speakers such as Mr Mario Monti and Mr Andres Borg.
At this meeting I outlined that Ireland's consistent position on the economic governance reforms is that the focus should be on full and effective implementation of the reforms already enacted which are still bedding down rather than trying to develop and put in place new structures and institutions. As I see it, the economic governance framework of the Economic and Monetary Union has been subject to major changes in recent years. The effects of these changes still has to be fully worked through and understood. Given the importance of the financial sector, it is fundamental that the remaining components of the Banking Union is completed.
The value of the Euro was not discussed at the Informal Ecofin meeting on 9-10 September; nor was it discussed at the Eurogroup meeting on 9 September.
131. Deputy John Brady asked the Minister for Finance the financial assistance currently available to volunteer organisations to ensure the continuation of their valuable service; and if he will make a statement on the matter. [28051/16]
View answerI assume the Deputy is asking about organisations with a charitable status and who have the charitable exemption available under tax legislation.
The tax system provides a number of exemptions and reliefs for organisations involved in charitable or community related activities. For example, Sections 76, 78, 207 and 208 of the Taxes Consolidation Act 1997 (TCA) provide an exemption (Charitable Tax Exemption) to registered charities or trusts in respect of Income Tax, Corporation Tax, Capital Gains Tax, Capital Acquisitions Tax, Deposit Interest Retention Tax (DIRT), Dividend Withholding Tax and Stamp Duties in certain circumstances. To qualify for the exemption a charity or trust must satisfy Revenue that it has a proper legal structure in place, is constituted and operated exclusively for charitable purposes and has a Governing Instrument setting out the objectives of the organisation in a manner that clearly demonstrates its charitable purpose. There are currently in excess of 8,000 individual charities or trusts availing of the Charitable Tax Exemption. The full list can be accessed at link: http://www.revenue.ie/en/about/publications/charities_alpha.xls.
Section 235 of the TCA provides an exemption to bodies established for the promotion of athletic or amateur games or sports, for example GAA clubs, soccer clubs, rugby clubs, in respect of Income Tax, Corporation Tax, Capital Gains Tax and Stamp Duty.
Section 848A of the TCA provides for a scheme of tax relief for donations to eligible charities and other 'approved bodies' such as educational and human rights bodies. The Charitable Donations Scheme is designed to incentivise individuals and corporate entities to donate funds in a 'tax efficient manner' that can result in the charities/approved bodies benefitting on a gross basis rather than a net basis. There are currently 2,408 charities or approved bodies holding authorisation to avail of the Charitable Donations Scheme. The full list can be accessed at link: http://www.revenue.ie/en/business/authorised-charities-resident.html.
There are also a number of Value-Added Tax Refund Orders that provide for VAT refunds to voluntary organisations in certain circumstances. Examples in this regard are refunds of VAT incurred on vehicles used to transport severely and permanently disabled persons, sea and inland waterways rescue craft, ancillary equipment and special boat buildings used in connection with rescue and assistance at sea or inland waterways, qualifying medical equipment purchased through voluntary donations and humanitarian goods which are exported for use in humanitarian, charitable and teaching activities abroad.
132. Deputy Charlie McConalogue asked the Minister for Finance if approved housing bodies are allowed to charge local property tax to their tenants; his plans to waiver the charge for approved housing bodies; and if he will make a statement on the matter. [28125/16]
View answerSection 11 of the Finance (Local Property Tax) Act 2012, provides that Approved Housing Bodies are liable to pay LPT in the same manner as any other residential property owner.
The exception in this regard is where the Approved Housing Body operates as a charity, is availing of the Charitable Tax Exemption as provided for by Sections 207 and 208 of the 1997 Taxes Consolidation Act and uses the particular property to accommodate people with special housing needs. Special housing needs in this context could include the elderly, people with disabilities or victims of domestic violence.
Where a property owned by an Approved Housing Body is not exempt from LPT, Section 17 (6) of the Act provides that the lowest Valuation Band (€0 to €100,000) applies. This gives rise to an annual liability of €90, subject to any 'local adjustment factor' to the LPT basic rate by the relevant Local Authority. It is a matter for the individual Body to decide whether it will pass on this liability to the tenant or absorb it.
The Deputy will be aware that I commissioned a review of LPT in 2015, which was chaired by Dr Don Thornhill. While Dr Thornhill made a number of recommendations, some of which have already been implemented, he made no reference to the application of the tax in respect of Approved Housing Bodies. On that basis I have no plans at this time to introduce any type of waiver system for such properties.
133. Deputy Michael Healy-Rae asked the Minister for Finance if he will examine measures (details supplied) regarding the excise duty on alcohol here; and if he will make a statement on the matter. [28128/16]
View answerAs the Deputy is aware, the consumption of alcohol can have negative social and public health implications as well as economic costs. It is for this reason that excise duty is levied on alcohol products to account for these externalities.
It is a longstanding practice of the Minister for Finance not to comment in advance of the Budget on any tax matters that might be the subject of Budget decisions.
134. Deputy Bernard J. Durkan asked the Minister for Finance the extent to which the Revenue Commissioners are prepared to facilitate the operation of a business (details supplied) by way of an arrangement which would enable the business to trade its way out of difficulty while meeting the requirements of the Revenue Commissioners, given that submissions have already been made in this regard; and if he will make a statement on the matter. [28135/16]
View answerI am advised by Revenue that the business in question has an extremely poor tax compliance record and has consistently failed to file tax returns and/or pay the liabilities due.
Up to very recently it has not been possible for Revenue to agree any phased payment arrangement with the business in respect of the liability not already at the Sheriff because there were a number of returns outstanding and the full extent of the debt could not be quantified. However the business recently engaged a tax practitioner to assist it with its tax obligations and the outstanding returns were filed in the last few days.
Revenue has assured me that it is willing to agree a mutually acceptable phased payment arrangement for the additional liability, which will run separately to the arrangement already in place with the Sheriff. However any such arrangement, which will include interest, must also include clear commitment from the business in regard to the timely payment of current taxes as they fall due. Discussions are ongoing in this regard.
135. Deputy Niall Collins asked the Minister for Finance his views on some motor insurers restricting the availability of motor insurance cover to cars older than 14 years and refusing to give quotes in cases, despite consumers having a clean record and NCT certificates; and if he will make a statement on the matter. [28240/16]
View answerAs Minister for Finance, I am responsible for the development of the legal framework governing financial regulation. Neither I, nor the Central Bank of Ireland, have the power to direct insurance companies on the pricing of insurance products. The EU framework for insurance expressly prohibits Member States from adopting rules which require insurance companies to obtain prior approval of the pricing or terms and conditions of insurance products.
The provision of insurance cover and the price at which it is offered 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. These are considered by insurance companies on a case by case basis.
Insurance Ireland, which represents the insurance industry in Ireland, has informed me that motor insurers use a combination of rating factors in making their individual decisions on whether to offer cover and what terms to apply. Factors include those such as the age of the driver, the type of car, the claims record, driving experience, the number of drivers, how the car is used, etc. Insurers do not all use the same combination of rating factors, prices vary across the market and consumers are free to choose. Insurance companies price in accordance with their own past claims experience, for example, where the age of a car is a factor, different insurance companies would use different age thresholds.
Policy in relation to the National Car Test (NCT) lies with the Minister for Transport, Tourism and Sport. Specifically with regard to the NCT, it was introduced to comply with an EU Roadworthiness Testing Directive aimed at improving road safety and environmental protection. It goes beyond the current Directive's requirements in many areas and the Department of Transport, Tourism and Sport is of the view that the Irish system is one of the best roadworthiness testing regimes in the EU.
While the NCT is one component of having safer vehicles on our roads, every vehicle owner has a personal and legal responsibility to ensure that their vehicles are roadworthy and well maintained. The NCT is an inspection or general 'health check' of what is visible and accessible on the day of the test and includes a check of the roadworthiness of such safety features, amongst others, as lighting, brakes and tyres.
My Department has embarked on a review of policy in the insurance sector which is being undertaken in consultation with the Central Bank and other Departments and Agencies. The objective of the Review is to recommend measures to improve the functioning and regulation of the insurance sector.
As part of that Review, the Cost of Insurance Working Group is examining the factors contributing to the increasing cost of insurance and identifying what short-term measures can be introduced to help reduce the cost of insurance for consumers and businesses. This work includes an examination as to why there is no direct link between the NCT and the availability of insurance.
Finally, Insurance Ireland operates a free Insurance Information Service for those who have queries, complaints or difficulties in relation to obtaining insurance. In the event that a person is unable to obtain a quotation for motor insurance or feels that the premium proposed or the terms are so excessive that it amounts to a refusal to give them motor insurance, they should contact Insurance Ireland, 5 Harbourmaster Place, IFSC, Dublin 1, Telephone +353 1 6761820, quoting the Declined Cases Agreement.
136. Deputy Niall Collins asked the Minister for Finance the cost to the Exchequer of introducing a 30% flat rate tax to attract skilled foreign workers; the loss to the Exchequer compared to normal income tax, pay related social insurance and the universal social charge rates that currently apply for a person earning amounts (details supplied) in gross income per year, over a five year period, on this reduced tax rate; and if he will make a statement on the matter. [28246/16]
View answer141. Deputy David Cullinane asked the Minister for Finance the cost to the Exchequer of a proposal by the Minister for Jobs, Enterprise and Innovation that was reported (details supplied) to implement an effective tax rate of 30% for a range of graduates and entrepreneurs living overseas who return to work here in employment with a salary of €75,000 or more in the areas of medicine, IT, science and finance; and if he will make a statement on the matter. [28365/16]
View answerI propose to take Questions Nos. 136 and 141 together.
I am well aware of the important role a competitive personal tax regime plays in attracting inward, job-creating investment and highly-skilled workers into Ireland. It is for that reason that, as soon as resources allowed, I began a process of reducing income taxes in Budgets 2015 and 2016, and intend to continue this process in Budget 2017.
The cost of introducing a tax measure to encourage emigrants to return to the State to work and/or to attract skilled foreign workers here, as referenced by the Deputies, would depend on the number of individuals availing of the measure and their level of income. As a result, there is no robust basis on which to cost such a measure.
I would however point out that a flat rate tax of 30% as described in Deputy Collins' question would result in an increase in taxation for some earners due to the availability of tax credits and the standard rate band. For example, single employees paying Class A Employee PRSI currently have an effective tax rate of less than 30% where their income does not exceed €55,000.
Furthermore, Deputies may recall that I examined proposals last year relating to incentives for returning emigrants, and decided not to proceed with such measures in view of their potential to distort the labour market and to place existing Irish-resident workers at a disadvantage. It is also likely that any such measure targeted specifically at returning Irish emigrants would be in breach of the freedom of movement principles of the European Treaties.
For these reasons, I was not then, and am not now, minded to provide for a relief along the lines suggested.
In the Programme for Partnership Government there is a commitment to ask the Oireachtas to continue to phase out the Universal Social Charge (USC), as part of a wider medium-term income tax reform plan that keeps the tax base broad, reduces excessive tax rates for middle income earners, and limits the benefits for high earners. Reductions will be introduced on a fair basis with an emphasis on low and middle income earners, including workers recently returned or arrived in the State. I believe that these changes will act to make Ireland a more attractive proposition, from an income tax perspective, for all income earners, including those Irish emigrants that may wish to return home.
137. Deputy Martin Kenny asked the Minister for Finance the number of persons and companies and associated amount of income and gains, in increments of €5,000, in receipt of tax relief related to woodlands here, in tabular form; and if he will make a statement on the matter. [28273/16]
View answerA breakdown of the number of claims in respect of exempted profits or gains from the occupation of woodlands on a commercial basis is provided by the Revenue Commissioners in the table in incremental bands of €5,000. To protect taxpayer confidentiality those with relevant profits or gains greater than €65,000 have been banded together. The data provided are in respect of 2014, the most recent year for which full information is available.
|
Amount of Profit or Gains € |
Number of Claimants |
|
1 - 5,000 |
4,804 |
|
5,001 - 10,000 |
1,967 |
|
10,001 - 15,000 |
719 |
|
15,001 - 20,000 |
320 |
|
20,001 - 25,000 |
177 |
|
25,001 - 30,000 |
103 |
|
30,001 - 35,000 |
55 |
|
35,001 - 40,000 |
41 |
|
40,001 - 45,000 |
36 |
|
45,001 - 50,000 |
20 |
|
50,001 - 55,000 |
22 |
|
55,001 - 60,000 |
18 |
|
60,001 - 65,000 |
16 |
|
more than 65,001 |
80 |
|
Total |
8,378 |
138. Deputy Brendan Griffin asked the Minister for Finance if there is a capital gains exemption available in respect of the transfer of land without any monetary gain from one brother to another; and if he will make a statement on the matter. [28277/16]
View answerI am advised by Revenue that capital gains tax (CGT) is charged on gains in respect of the disposal of assets irrespective of whether or not there is a monetary gain accruing to the person making the disposal. Where there is no such monetary gain, CGT is charged on the basis that the asset disposed of was transferred at its market value at the time of the disposal.
There is no specific exemption for land which is transferred without monetary gain from one individual to another. However, a relief from CGT, known as retirement relief, is available where an individual aged 55 or over disposes of land which has been owned and used by him or her for business or farming purposes for a period of at least 10 years prior to the disposal. Farm land which was let prior to being disposed of can qualify for retirement relief in certain circumstances. However, an overriding condition of the relief is that the land must have been owned and used for farming purposes by the individual making the disposal for a period of at least 10 years immediately prior to the time the first letting of the land commenced. Full relief from CGT applies where the market value of the land does not exceed €750,000. In the case of individuals aged 66 or over, the threshold is reduced to €500,000. Marginal relief may apply where the market value of the land does not greatly exceed either €500,000 or €750,000 as the case may be.
