Wednesday, 5 Oct 2016

Written Answers Nos. 103-111

Tax Data

Questions (103)

Pearse Doherty

Question:

103. Deputy Pearse Doherty asked the Minister for Finance the number of chargeable persons for income tax who have annual income of €19,572 or less. [28846/16]

Written answers

Minister for Finance

The term 'chargeable person' is defined in section 959A of the Taxes Consolidation Act 1997 and, in broad terms, it refers to a person who is within the charge to tax on a self-assessment basis.  For the purposes of income tax, a chargeable person is a person who is chargeable to tax on income, with the exception of individuals in receipt of PAYE income only and individuals who are PAYE earners with small amounts of other income that is fully taxed at source or through the PAYE system.

I am informed by Revenue that the number of chargeable persons for Income Tax with income of €19,572 or less is 35,500.

These figures are estimates from the Revenue tax forecasting model using latest actual data for the year 2014, adjusted as necessary for income, self-employment and employment trends in the interim. They are estimated by reference to projected 2017 incomes. They are provisional and may be revised. A married couple or civil partners who have elected or have been deemed to have elected for joint assessment are counted as one tax unit.

Carbon Tax Yield

Questions (104)

Catherine Murphy

Question:

104. Deputy Catherine Murphy asked the Minister for Finance the income to the Exchequer in respect of carbon tax for the years 2014 and 2015 and to date in 2016 in tabular form; and if he will make a statement on the matter. [28858/16]

Written answers

Minister for Finance

I am informed by Revenue that the total yield from Carbon Tax and the associated estimated VAT in respect of Carbon Tax for the years 2014, 2015 and for the period January to September 2016 is as follows:

Year	Carbon Tax	VAT (Estimated)	Total
-	€m	€m	€m
2014	385.4	35.0	420.4
2015	419.0	37.0	456.0
2016 (Jan to Sep)	324.8	28.0	352.8

Please note that the receipts for 2016 are provisional and may be subject to revision.

National Treasury Management Agency Staff

Questions (105)

Catherine Murphy

Question:

105. Deputy Catherine Murphy asked the Minister for Finance if former and serving National Asset Management Agency employees and officials are precluded from taking up new employment (details supplied); the period of time for which they are precluded from taking up new employment; the other conditions attached to taking up new employment in any sector; and if he will make a statement on the matter. [28859/16]

Written answers

Minister for Finance

NAMA staff are employees of the NTMA as Section 42 of the National Asset Management Agency Act, 2009 provides that the NTMA shall assign staff to NAMA. I am advised by NAMA that, other than a small number of staff re-assigned from other functions within the NTMA, NAMA staff are employed on the basis of specified purpose contracts i.e. their employment lasts for as long as NAMA requires their particular function.

I am further advised that, since inception, staff assigned to NAMA have a 3 month notice period provision in their contracts.  Following a review of NTMA notice periods and post termination restrictions of employment, a provision prohibiting certain activities in an employee's subsequent employment for a defined period of time has also been introduced on a case by case basis.

In addition, I would draw the Deputy's attention the NAMA Board's voluntary policy which sets out that non-executive NAMA Board members should not, within three months of retiring/resigning from the Board:

- accept an offer of employment or other appointment,

- accept an engagement in a particular consultancy project,

or

- accept a directorship or other similar opportunity,

where the nature and terms of such employment, appointment or engagement could reasonably be considered to lead to a conflict of interest or the perception of such, without first obtaining the approval from the Board of NAMA.

The Deputy will also be aware of Section 202 provisions in the NAMA Act, which are lifelong provisions with respect to confidentiality for all current and former staff assigned to NAMA and to members of the NAMA Board.

I have also been advised that all NAMA officers are provided with a copy of the "Code of Practice Conduct of Officers of NAMA" when they are assigned to NAMA and they are required to sign an undertaking that they have read, understood and will comply with it. This document, which is published on the NAMA website, sets out in detail the obligations of officers of NAMA with respect to confidentiality and conflicts of interest including statutory obligations regarding confidentiality and use of information including their obligation under the Official Secrets Act 1963. The document is reviewed annually by the Board of NAMA and circulated annually to officers of NAMA, who are required to sign an undertaking on each occasion that they have read, understood and will comply with it.

In addition, those officers of NAMA who are holders of designated positions of employment under the Ethics in Public Office Act 1995 as amended by the Standards in Public Office Act 2001 ("the Ethics Acts") are notified in January each year of their obligations under the Ethics Acts.

NAMA requires its entire staff to complete a disclosure under Section 42 of the NAMA Act outlining all assets, liabilities and interests which they hold. Each employee is also required to inform the CEO of NAMA of any changes to their disclosure and to immediately inform the CEO of any matter that could raise a question about their suitability to act (or continue to act) as an officer of NAMA or that could result in an actual or potential conflict of interest with respect to their duties or obligations as an officer of NAMA.

Budget 2017

Questions (106)

Michael Healy-Rae

Question:

106. Deputy Michael Healy-Rae asked the Minister for Finance if he will maintain the current VRT, VAT and motor tax; and if he will make a statement on the matter. [28876/16]

Written answers

Minister for Finance

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.

Motor Insurance

Questions (107)

Michael Healy-Rae

Question:

107. Deputy Michael Healy-Rae asked the Minister for Finance his plans to counteract the increasing motor insurance rates and whether they will include the re-establishment of the Motor Insurance Advisory Board; and if he will make a statement on the matter. [28878/16]

Written answers

Minister for Finance

I am aware of the increasing cost of motor insurance and am very concerned about it. However, the ability of the Government to influence pricing is limited as insurance companies are required under European law to price in accordance with risk and neither I, as Minister for Finance, nor the Central Bank of Ireland, have the power to direct insurance companies on the pricing of insurance products.   In addition, I have to be conscious of the need for a stable insurance sector and that risks to policyholders and to the wider financial system are kept as limited as possible. 

However, while the provision and the pricing of insurance policies is a commercial matter for insurance companies, this does not preclude the Government from introducing measures that may, in the longer term, lead to a better claims environment that could facilitate a reduction in claims costs. Consequently, while I have decided not to reconstitute the Motor Insurance Advisory Board at this time, I have instead established a Cost of Insurance Working Group chaired by Minister of State Eoghan Murphy T.D. This Working Group consists of a number of relevant Government Departments, the Central Bank of Ireland, the Personal Injuries Assessment Board and the State Claims Agency.  The objective of the Review is to recommend measures to improve the functioning and regulation of the insurance sector. 

The core areas to be examined by the Working Group in the first phase are:

- The motor insurance sector generally, at present and in recent years

- The effects of legal costs and litigation processes on insurance costs

- The current claims compensation arrangements and the cost of claims

- Insurance data and information

- The impact of accident rates

- The impact of unlawful activity on the insurance sector, and

- Other market issues

A number of additional issues which impact upon consumers and the business sector in relation to motor insurance are also being considered. These include:

- The lack of a link between the National Car Test and the availability of insurance,

- Insurance costs for young drivers, and those over 65,

- The case for rural dwellers with no public transport to have car insurance at a reasonable cost,

- The issue of returning immigrants having difficulty obtaining car insurance,

- The cost of insurance to taxi drivers, hackneys and hauliers.

- The issue of insurance companies denying coverage to cars over 10 years or older.

Because the issue of the cost of insurance is complex and in order to get to the heart of these issues as soon as possible, Minister of State Eoghan Murphy T.D. has established four sub-groups to review them in detail. Chairs have been appointed to these sub-groups and work has already commenced. The sub-groups are meeting weekly and their outputs will feed into the meetings of the Working Group. The Working Group has held five meetings to date and will continue to meet every two to three weeks to the end of 2016.

The consultation process has commenced. Minister of State Murphy has had informal meetings with representatives from a number of key stakeholders including: Insurance Ireland, AA Ireland, the Injuries Board, the Irish Brokers Association, IBEC, FBD Insurance, and the Central Bank of Ireland. The Working Group and the four sub-groups are also meeting with the relevant stakeholders. The Working Group has met with representatives from the Law Society, AA Ireland, the Irish Brokers Association, the Irish Car Rental Council, the Irish Road Haulage Association and the Consumers Association of Ireland. Further consultations will be arranged. In addition, submissions received from all interested parties will be considered as part of the process.

By the end of October, the Working Group will provide me with an update report which will set out the priority actions required. From November to December, the Working Group will then develop an action plan to enable the relevant Government Departments and Offices to commence the implementation of these priority actions.

Betting Legislation

Questions (108, 109, 110)

Martin Heydon

Question:

108. Deputy Martin Heydon asked the Minister for Finance the number of licences which have been issued since the commencement of the Betting (Amendment) Act on foot of that Act; if a list of those licences issued can be provided; and if he will make a statement on the matter. [28954/16]

Martin Heydon

Question:

109. Deputy Martin Heydon asked the Minister for Finance if he will provide a breakdown of receipts from traditional betting tax from 2000 to date on an annual basis; and if he will make a statement on the matter. [28960/16]

Martin Heydon

Question:

110. Deputy Martin Heydon asked the Minister for Finance if he will provide details of receipts for betting duty in the areas of traditional, remote and commissions from the commencement of remote betting duty in August 2015 to August 2016; and if he will make a statement on the matter. [28961/16]

Written answers

Minister for Finance

I propose to take Questions Nos. 108 to 110, inclusive, together.

The table provided to me by Revenue sets out the number of licences issued from the commencement of the Betting (Amendment) Act 2015 to 30 September 2016.

Licence Category	Numbers Issued
Bookmaker's Licence	316
Remote Bookmaker's Licence	50
Remote Betting Intermediary's Licence	11

Lists of current licence holders are updated monthly and published on the Revenue website at the following link: http://www.revenue.ie/en/tax/excise/index.html

I am further informed by Revenue that the receipts from traditional betting tax from 2000 to September 2016 are as follows:

Betting Tax Receipts	€m
2000	58.9
2001	68.1
2002	48.0
2003	38.4
2004	45.6
2005	45.9
2006	54.3
2007	36.4
2008	36.7
2009	31.0
2010	30.9
2011	27.1
2012	27.1
2013	25.4
2014	26.2
2015	27.7
2016 (Jan to Sep)	21.2

I am also informed by Revenue that the returns and payments in respect of Betting Duty are due on a quarterly basis, in the month following the quarter end. The receipts for Betting Duty from each of traditional, remote, and commissions in respect of the return period from July 2015 to June 2016 are as shown in the table. The returns and payments for the period July to September 2016 are due in October 2016. 

Year Received	Return period	Traditional Betting	Remote Betting	Commissions	Total
-	-	€m	€m	€m	€m
2015	July to September 2015	7.6	3.0	0.3	10.9
2016	October 2015 to June 2016	21.2	15.7	1.4	38.3

Please note that any receipts shown above for 2016 are provisional and may be subject to revision.

Public Sector Staff Retirements

Questions (111)

Pearse Doherty

Question:

111. Deputy Pearse Doherty asked the Minister for Education and Skills the number of persons outside the payroll shared service centre, in increments of €5,000, in receipt of lump sums on retirement from the public service; and the corresponding amount of the lump sum in each of the years 2013 to 2015 granted by his Department. [28765/16]

Written answers

Minister for Education and Skills

Data on the number of retirement lump sums and overall amount paid by my Department to school-staff whose pay and pensions are administered directly by my Department are set out for each of the calendar years 2013-2015 in the following tables. The data are held in different value bands to that which the Deputy sought, and is presented in this format.  The work involved to present it in the value bands sought could not be undertaken in the timeframe for answer to the question.  My Department does not hold this information on bodies under the aegis of the Minister as matters relating to persons employed by these bodies including their retirement and lump sum payments are an administrative matter for the bodies themselves.

Data on the number and amount of retirement lump sums paid

Table 1 - 2013

School-staff - Number of Retirements Lump Sums Paid in 2013 and overall cost.

Lump sum amounts	Number of school staff paid lump sum	Total lump sum amounts paid (€m)
From	To
€0	€50,000	274	6.217
€50,001	€100,000	466	39.542
€100,001	€150,000	296	33.793
€150,001	€200,000	5	0.787
	Total	1,041	80.339

Table 2 - 2014

School-staff - Number of Retirements Lump Sums Paid in 2014 and overall cost.

Lump sum amounts	Number of school staff paid lump sum	Total lump sum amounts paid (€m)
From	To
€0	€50,000	296	7.236
€50,001	€100,000	686	59.403
€100,001	€150,000	624	70.409
€150,001	€200,000	11	1.743
	Total	1,617	138.791

Table 3 - 2015

School-staff - Number of Retirements Lump Sums Paid in 2015 and overall cost.

Lump sum amounts	Number of school staff paid lump sum	Total lump sum amounts paid (€m)
From	To
€0	€50,000	319	7.622
€50,001	€100,000	538	45.041
€100,001	€150,000	438	49.998
€150,001	€200,000	7	1.094
	Total	1,302	103.755