Written Answers Nos. 80-103
80. Deputy Michael Healy-Rae asked the Minister for Finance if he will increase the employer PRSI rate to 13.75 % on incomes in excess of €100,000 to be used in budget 2017 as a part of the proposed funding of €200 million for the expansion of public and subsidised child care; and if he will make a statement on the matter. [29470/16]
View answerThe Department of Social Protection estimates that the yield in a full year from increasing the Class A employer PRSI rate by 3% from 10.75% to 13.75% on the portion of salary paid in excess of €100,000 per annum would be €198.8 million. This estimate is based on macro-economic indicators for 2017 only, and based on changes to social insurance contributions paid under PRSI Class A only. The estimate does not take possible changes in employer or employee behaviour into account.
I would however point out that PRSI contributions normally accrue in the first instance to the Social Insurance Fund (SIF) for the payment of social welfare benefits and allowances. The SIF is projected to return a current operating surplus in 2016, having returned a current deficit in each year since 2008, peaking at a current deficit of €2,084 million in 2012. However despite the projected surplus in 2016, the financing of the SIF in the medium and long-term remains problematical. The last actuarial review of the SIF, published in 2012, highlighted that financing state pension entitlements, which are largely driven by non-discretionary demographic pressures, will pose a major funding challenge in future years.
In this context I do not feel it would be advisable to introduce an increased employers PRSI charge, which could have detrimental effects on job creation, foreign direct investment and the remuneration practices operated by businesses. In addition, it has not been the practice of successive governments to hypothecate additional revenues for a particular purpose.
81. Deputy James Browne asked the Minister for Finance to outline the steps he is taking to reduce the increasing insurance costs for farmers for buildings and machinery; and if he will make a statement on the matter. [29485/16]
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 the need to provide for adequate provisioning to meet those risks. These are considered by insurance companies on a case by case basis.
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, I have established the Cost of Insurance Working Group, chaired by the Minister of State Eoghan Murphy T.D. This 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. The Working Group, which is focussing initially on the issues of rising motor insurance premiums, is due to provide me with an initial set of recommendations at the end of this month. 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. It is my view that the implementation of the action plan will also have an impact on other areas of non-life insurance.
However, it should be noted that I have not ruled out the possibility of the existing Cost of Insurance Working Group looking at other non-life insurance sectors, if it is clear that there are separate and distinct issues which need particular examination in order to improve the functioning and regulation of these parts of the market.
82. Deputy Colm Brophy asked the Minister for Finance if the incapacitated child tax credit will be restored in view of the fact it was reduced during the recession. [29511/16]
View answerThe legislation governing entitlement to the incapacitated child tax credit is contained in section 465 of the Taxes Consolidation Act 1997, as amended. In broad terms, the credit is available to a parent who has custody of and maintains a child who is permanently incapacitated by reason of mental or physical infirmity. The cost of this tax credit in 2014, the most recent year for which full information is available, was €59 million, attributable to 20,300 claimants.
The incapacitated child tax credit was reduced in 2011 from €3,660 to €3,300 and has remained at that level since. This reduction was in line with reductions in other personal tax credits in 2011, including the personal tax credit which was reduced from €1,830 to €1,650 and remains at this level. These measures were part of the efforts to rebalance the public finances, which are now bearing fruit as the Budget deficit is close to being eliminated.
Prudent fiscal management over the last five years has enabled me to introduce in three successive Budgets, reductions to the additional tax burden imposed on all taxpayers during the fiscal crisis. It is my intention, as outlined in the Programme for Government, to continue to reduce the income tax burden faced by all taxpayers 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 benefit for high earners. This will include consideration of options to restore the incapacitated child credit, along with other tax credits, to their former level, as fiscal resources allow.
85. Deputy Joan Burton asked the Minister for Finance to outline the health and safety framework of each commercial and non-commercial State agency; when the health and safety policy of each was last reviewed; when the safety statement of each was last reviewed; if each body has a health and safety committee and when this was last elected; if each has a health and safety representative and when this person was last elected; and if he will make a statement on the matter. [29550/16]
View answerIn response to the Deputy's question, I am advised by the Bodies under the Aegis of the Department of Finance of their approach, under the Safety, Health and Welfare at Work Act 2005, about this important matter. Due to the variety of bodies, in terms of the nature and range of their activities, the situation may differ between them with regard to health and safety policies and frameworks. Therefore, the answer to the Deputy's question is set out in tabular form.
|
Name of body |
Is there a Health and Safety framework/ policy in existence? |
When was the Health and Safety Framework / Policy last reviewed? |
Is there a Health and Safety Committee? |
When was it last elected? |
Is there a Health and Safety Rep? |
When was this person last elected? |
|
1 Comptroller & Auditor General |
Yes |
March 2016 |
Health and safety issues are within the remit of the Office's Security Forum. A Director of the Office chairs the Security Forum. The Office also has an Accommodation Forum which considers, general issues related to accommodation. |
Membership is by a process of appointment |
No. A Partnership Committee operates which considers from time to time Health and Safety matters where they arise. |
N/A |
|
2 Central Bank |
Yes |
March 2016 |
Yes |
Members reviewed annually |
Yes (an EHS manager) |
Appointed in March 2016 |
|
3 Credit Review Office |
As the Credit Review Office is located in Enterprise Ireland (EI) premises all Health and Safety policies and procedures are determined by EI. Enterprise Ireland has both a Health and Safety Policy and Safety Statement. |
Enterprise Ireland's Health and Safety Policy was last updated in November 2013 and the Safety Statement in May 2016. |
Enterprise Ireland has a Health and Safety Committee which includes health and safety representatives. |
The last elected official onto the Health and Safety Committee was an Enterprise Ireland staff member representing the Union in April 2016. |
In addition to being a Committee member, this appointment is a health and safety representative. |
April 2016 |
|
4 Credit Union Advisory Committee (CUAC) |
N/A CUAC has neither premises nor staff |
N/A |
N/A |
N/A |
N/A |
N/A |
|
5 Credit Union Restructuring Board (ReBo) |
yes |
01/07/16 |
no |
N/A |
yes |
May 2015 |
|
6 Disabled Drivers Medical Board of Appeal |
The DDMBA operates within the National Rehabilitation Hospital (NRH), and therefore follows the hospital's Health and Safety policy |
N/A |
N/A |
N/A |
N/A |
N/A |
|
7 Financial Services Ombudsman Bureau |
Yes |
2015 |
Yes |
2015 |
Yes |
2015 |
|
8 Financial Services Ombudsman Council |
n/aThe Financial Servcies Ombudsman Council has no staff. |
N/A |
N/A |
N/A |
N/A |
N/A |
|
9 Investor Compensation Company Ltd |
The ICCL staff are Central Bank of Ireland employees in Central Bank of Ireland premises and as such subject to the Central Bank of Ireland Health and Safety Framework and related policies.
|
|
|
|
|
|
|
10 Irish Bank Resolution Corporation (in SL) |
Yes |
Formally in September 2014 but individual elements have been reviewed in the interim |
No. Prior to and during its liquidation, IBRC always had a full-time health and safety officer, however, due to decreases in staff numbers the full-time health and safety officer is no longer required |
N/A |
Yes |
Due to decreases in staff numbers a health and safety officer is no longer required and a health and safety representative has been in place since Q1 2016 |
|
11 Irish Financial Services Appeals Tribunal (IFSAT) |
N/AIFSAT has no staff. |
N/A |
N/A |
N/A |
N/A |
N/A |
|
12 Irish Fiscal Advisory Council |
Because of the size and nature of IFAC, no formal H&S Committee is in place. IFAC operate on the basis of shared services with the ESRI and adheres to the Institute's Health and Safety procedures and policies. |
|
|
|
|
|
|
13 National Asset Management Agency (see answer from NTMA below) |
Yes |
September 2016 |
Yes |
November 2015 |
Yes |
2010 |
|
14 National Treasury Management Agency (answer is inclusive of NAMA and the SBCI) |
Yes |
September 2016 |
Yes |
November 2015 |
Yes |
2010 |
|
15 Tax Appeals Commission |
Under a service level agreement, the Tax Appeals Commission (TAC) currently operates a Health and Safety framework with support and advice from the Office of the Revenue Commissioners. This is a legacy arrangement which pre-dates the establishment of the TAC. The intention is that as part of the reform of its governance and compliance arrangements, which is underway, the TAC will examine the advisability of developing its own Health & Safety policy and operating its own Health and Safety Framework. Having regard to the small size of the organisation to date, it has not been practical to have a Health & Safety Committee nor to have election processes in place. However there is a Health and Safety representative and the person in question has been fulfilling the duties of the role for over 10 years |
|
No |
|
Yes |
See note left |
|
16 Office of the Revenue Commissioners (see note below) |
Yes (safety policy) |
Sept 2015 |
Safety Committees are organised and operate at local level. At partnership level there is a sub-committee with reps from staff and official sides |
At the partnership level sub-committee Members are elected as the need arises |
N/A |
N/A |
|
17 Social Finance Foundation |
Yes |
2008 |
No but risks including Health and Safety Risks are reviewed regularly by the Audit and Risk Committee |
Audit and Risk Committee has been in existence since 2007 and meets regularly |
Given the small number of employees (4), there is no need for a Health and Safety Rep |
Not Applicable |
|
18 Strategic Banking Corporation of Ireland (see answer on NTMA above) |
Yes |
September 2016 |
Yes |
November 2015 |
Yes |
2010 |
Revenue Commissioners note: A key priority of Revenue is the Health and Safety of its staff. Revenue has a Safety Policy and operates a comprehensive Safety Management System as recommended and approved by the State Claims Agency.
The Revenue Board and MAC have ultimate responsibility for health and safety within Revenue as laid out in the Safety Policy. They are supported by a network of Safety Managers (Principal Officer level) and Safety Coordinators (AP/HEO level) who manage day to day health and safety matters in all Revenue buildings. The Safety Policy was last reviewed in September 2015 and is signed by the current Chairman Mr. Niall Cody.
All Revenue buildings are required to review and submit an updated Safety Statement on an annual basis. These are reviewed by Revenue's Health & Safety team.
Safety Committees are organised and operate at a local level between management and staff. Health and Safety representatives volunteer to participate with the Safety Committees at local level. At Partnership level there is a sub-committee with representatives from both the Staff side and the Official side. Members are elected to this sub-committee as the need arises.
86. Deputy Joan Burton asked the Minister for Finance to set out details of the gifts or hospitality given to employees to attend overseas sporting or musical events during 2015 in respect of all commercial and non-commercial agencies; the locations of such visits; and if he will make a statement on the matter. [29551/16]
View answerIn response to the Deputy's question, I am advised by the 18 Bodies under the Aegis of the Department of Finance that none have given gifts or hospitality to employees to attend overseas sporting or musical events during 2015.
87. Deputy Pearse Doherty asked the Minister for Finance to outline the progress made on implementing the programme for Government commitment to thoroughly investigate the German Sparkassen model for the development of local public banks that operate within well-defined regions; and if he will make a statement on the matter. [29592/16]
View answerAs the Deputy is aware, the Programme for Government contains a commitment to investigate the German Sparkassen model for the development of local public banks that operate within well-defined regions. Previously, in 2015, the Sparkassenstiftung für Internationale Kooperation (Savings Banks Foundation for International Cooperation - SBFIC), with the support of the Public Banking Forum of Ireland, submitted a proposal to the Department of Finance regarding the development of a local public banking system in Ireland. The proposal was considered in detail by officials in my Department and it was not clear, at that time, how local public banks could create a distinct product offering that would avoid replicating the significant regional and national supports that had already been put in place by the Government to support the financing needs of SME.
The Department of Arts, Heritage, Regional, Rural and Gaeltacht Affairs (DAHRRG) are the lead department in respect of the current Programme for Government commitment and, as the department with primary responsibility for this matter, they are now tasked with considering the issue further. The Department of Finance will, of course, be available to assist the Department of Arts, Heritage, Regional, Rural and Gaeltacht Affairs as it investigates this matter.
88. Deputy Michael McGrath asked the Minister for Finance if he will provide an update on the potential risks to the Irish banking sector and the economy as a whole given the recent issues facing a bank (details supplied) and the wider instability in the European banking industry; his views on whether this is likely to affect the financial performance of Irish banks, and, if so, the extent to which progress has been made on a European level in enhancing a stronger European regulatory framework; and if he will make a statement on the matter. [29597/16]
View answerIt would not be appropriate for me to comment in detail on media speculation concerning the performance of an individual foreign bank.
However, I can assure the Deputy that both my Department and the Central Bank are monitoring the situation very closely in collaboration with our EU colleagues. In that respect my Department is not aware of any material financial exposure on the part of the Irish banks to the bank in question.
The Irish Banks are obviously impacted by a lot of the issues facing the European banking sector generally, including the low interest rate environment, weaker loan growth, increased regulatory costs, and the fallout from the UK referendum on membership of the EU. However, notwithstanding these headwinds, the underlying financial performance of the Irish banks has continued to remain strong throughout 2016. Nevertheless, the impact of the challenges that I have cited has clearly been reflected in the weakness and volatility we have seen in the share price performance of the Irish banks and across the sector.
It should also be noted that all significant banks in the EU are covered by comprehensive common supervisory, recovery and resolution regimes for ensuring long term financial and economic stability across the Union. These Banking Union regimes, have created greater separation between the banking system and sovereigns, which is important in terms of limiting the impact of banking sector difficulties on taxpayers.
89. Deputy Michael Moynihan asked the Minister for Finance to outline the way in which capital gains tax is calculated on easements; and if he will make a statement on the matter. [29607/16]
View answerI am advised by Revenue that an easement is an asset for capital gains tax (CGT) purposes. The receipt by a person of a capital sum for an easement is a disposal which is liable to CGT at the rate of 33%. An exemption is available in respect of the first €1,270 of chargeable gains made by an individual in a tax year.
90. Deputy Brendan Griffin asked the Minister for Finance if there is a capital gains exemption available in respect of the trade of equivalent areas of land without any monetary gain from one brother to another; and if he will make a statement on the matter. [29617/16]
View answerI am advised by Revenue that capital gains tax (CGT) is charged on gains arising on the disposal of assets irrespective of whether or not there is a monetary gain accruing to the person making the disposal. In the case referred to by the Deputy, each brother is treated as disposing of his land to the other brother, the consideration being the land that is transferred to him by the other brother. Any gain arising to each brother on the transfer of the land is charged to CGT.
There is no specific exemption from CGT in respect of the transfer of equivalent areas of land without monetary gain from one brother to another. A relief from CGT, known as farm restructuring relief, is available where two individuals exchange land with each other. The purpose of the relief is to facilitate the consolidation of farm land, thereby ensuring the more productive use of the consolidated land holding.
The relief applies where the first transaction in the restructuring, for example, the sale, purchase or exchange of farm land, is carried out on or before 31 December 2016 and where the restructuring is completed within 24 months. The relief is confined to agricultural land only; it does not apply to buildings on the land. In order to qualify for the relief, Teagasc must certify that the sale, purchase or exchange complies, or will comply, with the conditions relating to farm restructuring set down in Guidelines published by the Department of Agriculture, Food and the Marine. Full relief is available where the lands being exchanged are of equal value. Where the land being transferred by one party to the other is of less value than the other land being transferred, the relief is reduced on a proportionate basis.
91. Deputy Éamon Ó Cuív asked the Minister for Finance to outline the position regarding insurance claimants against a company (details supplied); when payments will be made to these persons; the reason for the delay; the steps he is taking to expedite the matter; and if he will make a statement on the matter. [29658/16]
View answerThe liquidation of an insurance company is a legally complex and time consuming process. Setanta is a Maltese incorporated company and, therefore, the Setanta liquidation is being carried out under Maltese law.
Progress in the liquidation of Setanta has been awaiting the outcome of legal proceedings in the case of the Law Society of Ireland v the Motor Insurers' Bureau of Ireland (MIBI). On 4 September 2015, the High Court held that the MIBI's liability under the Motor Insurers' Bureau of Ireland Agreement 2009 extended to situations of insurer insolvency (subject to each individual claim being deemed eligible under the 2009 Agreement). This decision was appealed by the MIBI and the Court of Appeal upheld the High Court Decision. The MIBI has been granted leave to appeal the decision to the Supreme Court. That appeal will be heard before the Supreme Court on 24 October 2016. This case is sub-judice.
The Liquidator for Setanta has informed me that:
- The number of open claims was 1,678 as at 31st May 2016.
- The claims reserves position stands at between €87.7 million and €95.2 million.
- The Liquidator reports that it is proving difficult to settle claims in advance of the outcome of the MIBI appeal.
- Final settlements can only be paid out after all of the company's liabilities are quantified, including claims.
- The Liquidator continues to be of the view that he will not be in a position to meet more than 30% of claims.
Therefore, in summary the current position is that 3rd party motor insurance claims will not be fully processed until after the outcome of the Supreme Court Appeal, which itself could take a few months to be finalised.
I expect to be able to provide a more accurate update after the legal proceedings are concluded.
92. Deputy Paul Kehoe asked the Minister for Finance if a person (details supplied) will be liable for a clawback of agricultural relief in respect of inheritance tax; and if he will make a statement on the matter. [29661/16]
View answerI am advised by Revenue that gifts and inheritances of agricultural property, including land, qualify for relief (known as 'agricultural relief') from the payment of Capital Acquisitions Tax (CAT) once certain conditions are satisfied. Section 89 of the Capital Acquisitions Tax Consolidation Act (CATCA) 2003 provides for 'agricultural relief'. The relief takes the form of a 90% reduction in the taxable market value of the gifted or inherited agricultural property.
The person taking the gift or inheritance (the 'beneficiary') of the agricultural property must qualify as a 'farmer' for the purpose of section 89 CATCA 2003. This means that a beneficiary's agricultural property must comprise at least 80% by gross market value of the beneficiary's total property at a particular date. Revenue take the view that land on which solar panels are installed is not agricultural property for the purpose of establishing whether or not a beneficiary satisfies this '80%' test. Thus, depending on the amount of an individual's land that is actually occupied by solar panels, the use of agricultural land for solar panels may result in a beneficiary's failure to satisfy the '80%' test and to qualify for agricultural relief.
Prior to 1 January 2015, the availability of agricultural relief was essentially determined by the proportion of a beneficiary's overall property/assets that was accounted for by agricultural property following a gift or inheritance, i.e. the '80%' test as described in the preceding paragraph. Arising from recommendations made as part of the Agri-Taxation Review in late 2014, additional measures were introduced to ensure the productive use of 'tax-relieved' farmland.
A condition for agricultural relief that applies in relation to gifts and inheritances taken on or after 1 January 2015 is that a beneficiary, or a lessee where the beneficiary leases the agricultural land, must actually farm the land for a period of at least 6 years after taking the gift or inheritance. As it would not generally be possible to farm any part of the land occupied by solar panels, the change in the use of land from farming to the generation of solar energy within the required 6-year period would result in a withdrawal of some, or all, of any agricultural relief that had been granted, depending on how much of the land is diverted to this alternative use.
It is not clear from the details supplied by the Deputy whether the inheritance was taken before or after 1 January 2015 when some of the conditions for agricultural relief were changed. Where a beneficiary took an inheritance of agricultural property prior to 1 January 2015 and in respect of which that beneficiary satisfied the 'farmer' test on the taking of the inheritance, a clawback of the relief would occur only where the agricultural property was sold or compulsorily acquired in whole or in part within 6 years of taking the inheritance and where the proceeds were not re-invested in agricultural property within a year of the sale or within 6 years of the compulsory acquisition. The leasing of the land for an alternative use during the 6-year period would not result in a clawback for inheritances that pre date 1 January 2015. However, there would be a full or partial clawback of the relief where land was leased for an alternative use for inheritances that are taken after this date.
Any land that is purchased or leased after an inheritance is taken does not form part of the original inheritance and is not taken into account in establishing whether or not a beneficiary qualifies for agricultural relief or continues to be entitled to the relief.
93. Deputy Marc MacSharry asked the Minister for Finance to set out the total revenue income from excise and taxes on alcoholic drinks per annum; and if he will make a statement on the matter. [29675/16]
View answerI am advised by Revenue that the total amount of revenue from Excise and VAT on alcoholic drinks for the years 2010 to 2015 is as shown in the following table.
|
Alcohol |
Excise |
VAT |
Total |
|
|
|
(Estimated) |
|
|
|
€m |
€m |
€m |
|
2010 |
826.4 |
1,010.5 |
1,836.9 |
|
2011 |
829.5 |
1,014.0 |
1,843.5 |
|
2012 |
846.1 |
1,088.8 |
1,934.9 |
|
2013 |
1,002.0 |
980.8 |
1,982.8 |
|
2014 |
1,139.8 |
1,053.3 |
2,193.1 |
|
2015 |
1,136.7 |
1,133.0 |
2,269.7 |
Please note that VAT receipts are estimated, as VAT returns do not require the yield from a particular sector or sub-sector of trade to be identified and the actual VAT yield for any category cannot therefore be determined.
94. Deputy Joan Burton asked the Minister for Finance to set out the amount the investigation of underpayment of taxes by various groups, for example, medical consultants, yielded in the recovery of taxes, penalties and interest in each of the past ten years from 2006 to date in 2016; the principal groups and occupations so investigated; and the number of back cases identified in each category and group. [29680/16]
View answerIt is assumed that the Deputy's Question is referring to outcomes from the programme of compliance interventions conducted by the Revenue.
I am advised that Revenue, generally, conducts compliance interventions based on a range of risk criteria in specific cases rather than by particular sectors or groups. However, sectoral projects are initiated where Revenue wishes to examine practices in a particular sector or where Revenue is satisfied that a high risk of evasion or noncompliance exists.
I am informed by Revenue that detailed statistical information on their compliance programmes are published each year in their Annual Reports. The following Table sets out the number of interventions carried out in each of the years requested and the related tax, interest and penalties.
|
Year |
Number of Compliance Interventions |
Compliance Yield |
|
2006 |
189,690 |
€691.80m |
|
2007 |
251,934 |
€733.82m |
|
2008 |
360,859 |
€632.3m |
|
2009 |
373,899 |
€668.0m |
|
2010 |
465,804 |
€492.7m |
|
2011 |
557,568 |
€521.8m |
|
2012 |
537,821 |
€492.4m |
|
2013 |
626,561 |
€548.30m |
|
2014 |
437,181 |
€610.40m |
|
2015 |
461,591 |
€642.50m |
The outcome from specific sectors published in Revenue's Annual Reports for the years 2011 to 2015 is accessible through the links included in the following table. Details for earlier years cannot be provided in the time available but will be provided to the Deputy.
|
Year |
Sectoral Results |
|
2015 |
www.revenue.ie/en/about/publications/annual-reports/2015/tables-strategy2.html#table18 |
|
2014 |
www.revenue.ie/en/about/publications/annual-reports/2014/tables-strategy3.html#table20 |
|
2013 |
www.revenue.ie/en/about/publications/annual-reports/archive/2013/tables-strategy3.html#table20 |
|
2012 |
www.revenue.ie/en/about/publications/annual-reports/archive/2012/objectives-3.html#table15 |
|
2011 |
www.revenue.ie/en/about/publications/annual-reports/archive/2011/objectives-3.html#table12 |
The following deferred reply was received under Standing Order 42A
The information provided in the reply of 11 October for 2012 to 2015 refers to audit and non-audit compliance interventions in those years, while 2011 details relate to audit interventions only. I am advised by Revenue that a reliable sectoral breakdown of interventions for 2006 is not available. Information for 2007 to 2010 is set out in the following table and relates only to audit interventions. This reflects intervention classification and reporting changes made by the Commissioners during 2011.
|
2007 |
2008 |
2009 |
2010 |
|||||
|
Sector |
No. of audits |
Total Yield (€ Million) |
No. of audits |
Total Yield (€ Million) |
No. of audits |
Total Yield (€ Million) |
No. of audits |
Total Yield (€ Million) |
|
Construction |
3,538 |
112.23 |
3265 |
133.38 |
2,780 |
107.38 |
2,226 |
75.57 |
|
Retailers |
386 |
18.85 |
328 |
16.42 |
271 |
22.23 |
289 |
8.98 |
|
Rental |
781 |
48.80 |
669 |
32.00 |
722 |
32.18 |
717 |
36.99 |
|
Wholesalers |
349 |
18.26 |
341 |
11.88 |
358 |
55.78 |
360 |
12.75 |
|
Bars |
314 |
11.51 |
327 |
11.55 |
307 |
15.72 |
285 |
7.62 |
|
Restaurants and Fast Food outlets |
236 |
6.73 |
230 |
10.54 |
199 |
5.75 |
248 |
12.18 |
|
Doctors |
99 |
2.69 |
89 |
2.54 |
87 |
3.59 |
156 |
3.30 |
|
Accounting, book-keeping and auditing Activities |
130 |
2.45 |
119 |
9.82 |
120 |
3.35 |
121 |
3.37 |
|
Legal Activities |
219 |
9.80 |
125 |
3.83 |
169 |
8.74 |
112 |
3.37 |
|
Dentists |
25 |
2.02 |
28 |
0.66 |
26 |
2.11 |
43 |
2.80 |
95. Deputy Thomas P. Broughan asked the Minister for Finance to set out the additional yield in a full year if the stamp duty on shares was increased from 1% to 1.5%; and if he will make a statement on the matter. [29761/16]
View answerI am advised by Revenue that the pre-Budget 2017 Ready Reckoner is available on the Revenue Statistics webpage at: www.revenue.ie/en/about/statistics/index.html. While the Ready Reckoner changes for Stamp Duty do not show the specific rate increase requested by the Deputy, changes can be estimated broadly on a pro-rata or straight-line basis with those displayed in the Reckoner.
96. Deputy Clare Daly asked the Minister for Finance to outline his views on reports that a bank (details supplied) has shut the accounts of an organisation for political reasons, amounting to an attack on the right to freely organise. [29783/16]
View answerThe deputy will be aware that I in my role as the Minister for Finance, have no direct function in the relationship between the bank and its customers. Decisions taken by the bank in this regard are matters for the board and management of the institution. The Minister for Finance must ensure that the bank is run on a commercial, cost effective and independent basis in order to comply with European competition rules and to protect the value of the State's investment. A Relationship Framework has been specified that defines the nature of the relationship between the Minister for Finance and the bank. This Framework was published on 30 March 2012 and is available at: www.finance.gov.ie/sites/default/files/Bank-of-Ireland1.pdf.
I understand that the organisation involved intends raising the matter with the Financial Services Ombudsman. This is the appropriate action for the organisation to take to ensure it has been treated fairly in this case.
97. Deputy Jim Daly asked the Minister for Finance if he will arrange for a response to be issued to correspondence (details supplied) submitted to his Department; and if he will make a statement on the matter. [29814/16]
View answerThe correspondence in question has been forwarded by my Department to Revenue and I am informed by Revenue that they intend to issue a response in the coming week to my Department on the matters you have raised.
I will revert to you on receipt of Revenue's response.
98. Deputy Pearse Doherty asked the Minister for Finance to outline the reason the VAT receipts to September 2016 are 2.7% or €278 million behind profile; his views on the matter; and if he will make a statement on the matter. [29858/16]
View answer100. Deputy Pearse Doherty asked the Minister for Finance the reason customs receipts to September are 18.9%, €54 million, behind profile; his views on this; and if he will make a statement on the matter. [29860/16]
View answerI propose to take Questions Nos. 98 and 100 together.
VAT receipts at end-September 2016, were down €278 million (2.7%) against an ambitious target. While retail sales have been strong in the year, with the volume of retail sales up 5.2% year-on-year, the increase in the value of retail sales is much more modest at 2.9% reflecting the fact that there is very little inflation in the economy.
I am advised by Revenue that most the shortfall against forecast is accounted for by VAT internal, while VAT ex-warehouse is on profile and VAT at point of entry is currently behind forecast. VAT receipts collected under the Mini-One-Stop Shop (VAT MOSS) scheme are ahead of target. However, compared to the same period the previous year, VAT internal is up strongly year-on-year to end-September, as is VAT ex-warehouse and VAT MOSS, but VAT at point of entry is down on the same period last year. I am further advised that VAT internal net receipts would be higher were it not for increased levels of repayments in 2016.
In relation to Customs, the position is that Customs duties and VAT are payable at point of entry on the importation of goods and services from outside the EU. Customs receipts experienced a number of recent year-on-year increases, with 2015 experiencing a 20% increase relative to 2014. While duties collected to end-September are €54 million (19%) behind target, they are only €8 million (3.5%) below collection for the same period in 2015. There is therefore a consistency between Customs duties and VAT at point of entry performance this year compared to 2015. Customs receipts increased significantly in 2015, this had been expected to continue in 2016 when forecasts were developed (at the time of Budget 2016); however the strong growth in 2015 has not been repeated this year.
99. Deputy Pearse Doherty asked the Minister for Finance to outline the reason the figures regarding stamp duties are 13%, or €110 million, behind year-on-year on receipts and 10.5%, or €87 million, behind profile; further to Exchequer receipts to September 2016, if he will provide a breakdown of stamp duties into residential, commercial and shares for stamp duty receipts to September 2015 and a profile for 2016 to September; and if he will make a statement on the matter. [29859/16]
View answerThe position is that at end-September stamp duty receipts were down 13% or €110 million in year-on-year terms. However, it is important to point out that the year-on-year decrease is primarily due to the cessation of the pension levy (which accounted for €159 million of stamp duty receipts last year at end-September 2015) in December 2015. Therefore, excluding the pension levy receipts last year, the underlying stamp duties position is showing a year-on-year improvement of c. €49 million or 7%.
In relation to the under-performance against profile at end-September 2016, this is primarily due to a combination of factors. The first relates to the fact that the 2015 receipts finished the year €52 million or 3.9% below the revised 2015 forecast set out in Budget 2016. The second reason is primarily due to a reduction in 2016 in respect of the number of share disposals, down c. €90 million or 24% against profile.
The following table provides a breakdown of stamp duties on a revenue net receipts basis into the requested components at end-September 2015 and 2016.
|
Stamp Duty Component |
At-end September 2015 |
At end-September 2016 |
|
Shares |
€323 million |
€287 million |
|
Property Residential |
€88 million |
€91 million |
|
Property Non- Residential |
€126 million |
€193 million |
101. Deputy Jim Daly asked the Minister for Education and Skills if he will issue a final response to a query that was directed to his office in July 2016 (details supplied); and if he will make a statement on the matter. [29222/16]
View answerSchool transport is a significant operation managed by Bus Éireann on behalf of the Department.
During the 2015/16 school year in the region of 114,000 children, including some 10,000 children with special educational needs, were transported in approximately 4,000 vehicles on a daily basis to primary and post-primary schools annually throughout the country covering over 100 million kilometres.
My Department allocates funding to schools, for the employment of escorts to accompany special educational needs children who are eligible for school transport and whose care and safety needs are such as to require the support of an escort. Bus escorts are not a feature of mainstream school transport services operating under my Department's Primary or Post Primary School Transport Schemes.
The provision of funding from my Department for the employment of an escort in the circumstances in question cannot be facilitated.
102. Deputy Robert Troy asked the Minister for Education and Skills if he will allocate additional SNA hours to a person (details supplied) who suffers from a number of learning difficulties and is currently in receipt of 0.5 hours; and if he will make a statement on the matter. [29273/16]
View answerThe National Council for Special Education (NCSE), which is an independent statutory agency, is responsible, through its network of Special Educational Needs Organisers (SENOs), for processing applications from schools for special educational needs supports, including SNA support.
The NCSE allocates SNA support to schools in accordance with the criteria set out in my Department's Circular 0030/2014, which is available on my Department's website at: www.education.ie, in order that students who have care needs can access SNA support as and when it is needed.
Responsibility for deciding on the quantum of educational supports and resources to be allocated to schools to support individual pupils rests with the NCSE.
The NCSE has confirmed that the child in question currently has access to SNA support.
The local SENO is available to discuss any concerns that parents have about the present or future educational needs of their child. All schools have the contact details of their local SENO. Contact details are also available on the NCSE website at www.ncse.ie.
As the question to which the Deputy refers relates to an individual child, the matter has been referred to the NCSE for direct reply.
103. Deputy Michael McGrath asked the Minister for Education and Skills to set out details on the preschool special autistic spectrum disorder classes in Cork city and county; his plans to roll out further classes; and if he will make a statement on the matter. [29683/16]
View answerThe Deputy will be aware that this Government is committed to ensuring that all children with Special Educational Needs, including those with autism, can have access to an education appropriate to their needs, preferably in school settings through the primary and post primary school network.
Such placements facilitate access to individualised education programmes which may draw from a range of appropriate educational interventions, delivered by fully qualified professional teachers, with the support of Special Needs Assistants and the appropriate school curriculum.
There are approximately 14,000 students with ASD in the school system.
- 63% are educated in mainstream classes
- 23% are educated in special classes in mainstream primary and post-primary schools; and
- 14% are educated in special schools.
We now have the highest level of Special Needs Assistant (SNA) support, Resource Teaching allocations and Special Class provision that we have ever had, which will ensure that children with special educational needs including Autism can continue to participate in education and be supported in a manner appropriate to their needs.
I announced on the 14th June, 2016 that 860 additional Special Needs Assistants will be available for allocation to schools from September 2016, which is a 7% increase on the existing availability.
This will bring the total number of Special Needs Assistants to 12,900 at a total gross annual cost of €425 million. This increase reflects the growing participation of children with Special Needs in education and will support their full participation and progression within the educational system.
The NCSE advised all schools of their allocations for SNA support for the 2016/17 school year on 14th June, 2016. Details of the allocations which have been made to schools have now been published on www.ncse.ie.
In addition, there are currently over 11,800 learning support and Resource Teacher posts in mainstream primary and post primary schools providing additional teaching support to pupils with special educational needs. About 25% of all resource teaching posts are allocated for ASD.
In respect of children with ASD who cannot be accommodated in mainstream education, they may be enrolled in special classes or special schools where more intensive and supportive interventions are provided.
The Deputy will be aware that the National Council for Special Education (NCSE) is responsible, through its network of local Special Educational Needs Organisers (SENOs), for allocating resource teachers and special needs assistants to schools to support students with Special Educational Needs, including Autism.
It is also the role of the NCSE to make appropriate arrangements to establish special classes in schools in communities where the need for such classes has been identified.
Special classes within mainstream schools are intended for children who, by virtue of their level of Special Educational Needs, cannot reasonably be educated in a mainstream class setting, but who can still attend their local school in a special class with a lower pupil–teacher ratio of 6:1 at primary level and 6:1.5 at post primary level, and also have Special Needs Assistant support normally amounting to 2 SNAs for a class of 6 children.
Progress in developing this network has been significant and in addition to the special school placements there are currently 1,153 special classes throughout the country at primary and post primary level of which 889 are for children with Autism.
Of these there are 145 ASD classes in Cork City and County, comprising 24 Early Intervention Classes for children who are not yet school going age, 80 primary school classes and 41 at post primary level in mainstream schools. 18 of these classes are new classes, 11 in primary schools and 7 in post primary schools.
Details of all special classes for children with special educational needs, including those in Cork City and County, are available on www.ncse.ie in county order, with new classes identified.
