Written Answers Nos. 157-178
157. Deputy Thomas P. Broughan asked the Tánaiste and Minister for Justice and Equality to set down the number of gardaí in each Garda community policing unit in each district in Dublin as of 31 December 2014, 31 December 2015 and 19 October 2016; and if she will make a statement on the matter. [32009/16]
View answerAs the Deputy will be aware, the Garda Commissioner is responsible for the distribution of resources, including Community Gardaí, among the various Garda Divisions and Districts and I, as Minister, have no direct role in the matter. Garda management keeps this distribution of resources under continual review in the context of crime trends and policing priorities so as to ensure that the optimum use is made of these resources.
I have been informed that as of the 30 September 2016, the latest date for which figures are readily available, there were 740 Community Gardaí assigned to Garda Divisions throughout the country. The specific information requested by the Deputy is set out in the following table.
Community policing is at the heart of An Garda Síochána. It provides a means of recognising that every community – both urban and rural – has its own concerns and expectations. In this regard I welcome the strong emphasis placed by the Commissioner's Modernisation and Renewal Programme 2016-2021 on further developing and supporting the community policing ethos of the organisation so that Gardaí spend more time in the community, gaining public confidence and trust and providing a greater sense of security. Proposed initiatives include the establishment of local Community Policing Teams (CPTs) headed by an Inspector and made up of Gardaí from across a range of areas to proactively work with the community to prevent and detect crime; and the establishment of Community Safety Fora in every District comprising local Gardaí, local communities and key stakeholders.
This Government is committed to ensuring a strong and visible police presence throughout the country in order to maintain and strengthen community engagement, provide reassurance to citizens and deter crime. In furtherance of this I recently announced that the Government has approved my proposal for an overall Garda workforce of 21,000 personnel by 2021 comprising 15,000 Garda members, 2,000 Reserve members and 4,000 civilians. In 2017, funding has been provided for the recruitment of 800 Garda recruits and up to 500 civilians to support the wide ranging reform plan in train in An Garda Síochána. Appointments will also be made to the Garda Reserve of approximately 300.
Taking account of projected retirements, reaching a strength of 15,000 will require some 3,200 new Garda members to be recruited on a phased basis over the next four years in addition to the 1,200 that will have been recruited by the end of this year since the reopening of the Garda College in September 2014. So far 534 recruits have attested as members of An Garda Síochána of which 236 have been assigned to the Dublin Metropolitan Region. Another 150 will attest later this year and will be assigned to mainstream uniform duties nationwide. No doubt all Divisions and policing activities, including community policing, will benefit from the increase in Garda numbers.
In order to continue to ensure seamless ongoing recruitment I was very pleased to announce the commencement of a new recruitment campaign on 8 September. The campaign is being organised by the Public Appointments Service on behalf of the Commissioner. The existing recruitment campaign (launched last November) is ongoing and successful candidates will continue to be called from that campaign this year and into next year. It is expected that successful candidates from the new campaign will enter the Garda College from mid-2017.
Community Police Dublin Metropolitan Region
|
DIVISION |
DISTRICT |
2014 |
2015 |
*2016 |
|
D.M.R. EAST |
BLACKROCK |
14 |
15 |
15 |
|
DUN LAOGHAIRE |
13 |
15 |
15 |
|
|
D.M.R. NORTH |
BALBRIGGAN |
3 |
3 |
3 |
|
BALLYMUN |
14 |
10 |
10 |
|
|
COOLOCK |
30 |
30 |
29 |
|
|
RAHENY |
10 |
15 |
11 |
|
|
D.M.R. NORTH CENTRAL |
BRIDEWELL |
36 |
23 |
18 |
|
FITZGIBBON STREET |
45 |
41 |
42 |
|
|
STORE STREET |
58 |
57 |
44 |
|
|
D.M.R. SOUTH |
CRUMLIN |
6 |
9 |
8 |
|
TALLAGHT |
35 |
41 |
29 |
|
|
TERENURE |
4 |
3 |
2 |
|
|
D.M.R. SOUTH CENTRAL |
DONNYBROOK |
3 |
3 |
3 |
|
KEVIN STREET |
23 |
20 |
26 |
|
|
PEARSE STREET |
17 |
15 |
14 |
|
|
D.M.R. WEST |
BLANCHARDSTOWN |
31 |
31 |
29 |
|
CLONDALKIN |
8 |
9 |
15 |
|
|
LUCAN |
21 |
23 |
14 |
*as of 30 September 2016
158. Deputy Robert Troy asked the Tánaiste and Minister for Justice and Equality if she will make available additional Garda resources in the form of personnel for Edgeworthstown, County Longford, in view of the fact the number serving this town has decreased at a time when population has increased significantly. [32037/16]
View answerAs the Deputy will appreciate, the Garda Commissioner is responsible for the distribution of resources among the various Garda Divisions and Districts, and I as Minister, I have no direct role in the matter. I am assured by the Garda Commissioner that the allocation of resources is continually monitored and reviewed taking into account all relevant factors including crime trends, demographics, and security assessments relating to the area in question so as to ensure optimal use is made of Garda human resources.
I have been informed by the Garda Commissioner that on 30 September 2016, the latest date for which figures are readily available, the current Garda strength in the Roscommon/Longford Division was 297, of which 11 are assigned to Edgeworthstown Garda station. There are also 11 Garda Reserves and 25 Civilian staff attached to the Division. When appropriate, the work of local Gardaí is supported by a number of Garda national units such as the National Bureau of Criminal Investigation (NBCI), the Garda National Economic Crime Bureau (formerly the Garda Bureau of Fraud Investigation), and the National Drugs and Organised Crime Bureau.
This Government is committed to ensuring a strong and visible police presence throughout the country in order to maintain and strengthen community engagement, provide reassurance to citizens and deter crime. In furtherance of this I recently announced that the Government has approved my proposal for an overall Garda workforce of 21,000 personnel by 2021 comprising 15,000 Garda members, 2,000 Reserve members and 4,000 civilians. In 2017, funding has been provided for the recruitment of 800 Garda recruits and up to 500 civilians to support the wide ranging reform plan in train in An Garda Síochána. Appointments will also be made to the Garda Reserve of approximately 300.
Taking account of projected retirements, reaching a strength of 15,000 will require some 3,200 new Garda members to be recruited on a phased basis over the next four years in addition to the 1,200 that will have been recruited by the end of this year since the reopening of the Garda College in September 2014. So far 534 recruits have attested as members of An Garda Síochána, of whom 5 have been assigned to the Roscommon/Longford Division. Another 150 will attest later this year and will be assigned to mainstream uniform duties nationwide.
In order to continue to ensure seamless ongoing recruitment I was very pleased to announce the commencement of a new recruitment campaign on 8 September. The campaign is being organised by the Public Appointments Service on behalf of the Commissioner. The existing recruitment campaign (launched last November) is ongoing and successful candidates will continue to be called from that campaign this year and into next year. It is expected that successful candidates from the new campaign will enter the Garda College from mid-2017.
159. Deputy Eamon Ryan asked the Tánaiste and Minister for Justice and Equality to set out the reason visa processing has been outsourced to a company (details supplied) in the following eight countries: China, Peru, Nigeria, India, Ghana, Pakistan, Turkey and Hong Kong; and if she will make a statement on the matter. [32134/16]
View answerI am advised by the Irish Naturalisation and Immigration Service (INIS) of my Department that a number of steps were taken in recent years to upgrade the visa processing system to make it more efficient and easier for visitors from abroad to submit their visa applications for travel to Ireland. Principal among these has been the introduction of the British Irish Visa Scheme (BIVS) which enables visitors coming to either country to travel freely between the UK and the Island of Ireland on a single visa. This has proven hugely beneficial in attracting increasing numbers of tourist and visitors to our shores.
As part of the implementation of the BIVS, Ireland has partnered with the UK to enable visa applications to be initially lodged at a large number of centres in China and India and to also have biometrics captured at these centres. The use of these Centres provides greater accessibility to applicants in these countries as they can make visa applications at locations nearer to them. They also greatly increase the visibility of Ireland as a destination for tourism, business or education purposes across a wider geographical area in very large countries or countries where our consular representation is not physically present. For example, in India there are a total of twelve Centres established across the country where applications for both Irish and United Kingdom visas can be made and where initial processing of documentation is carried out. Similar arrangements apply in China where applications for Irish visas can be submitted in one of thirteen Centres (including Hong Kong).
The applicant can choose the Centre most convenient to their home or business address, and for a small extra charge, can choose to have the visa returned by courier to their home or business address. There is also a facility for group bookings to facilitate applicants who are travelling together to Ireland. It is intended over time to expand the use of such facilities in order to provide better services to potential travellers to Ireland.
These facilities are provided to accept visa applications and supporting documents for transfer by courier to an INIS staffed Visa Office or Irish Embassy for processing by Irish civil servants. The company has no involvement in the decision making process for a visa application which is undertaken only by Irish civil servants of my Department. Applicants may also collect their visas and documents from the Centre following completion of processing. I understand that the Department of Foreign Affairs and Trade have established similar facilities in other locations referred to by the Deputy and operate on a similar basis.
160. Deputy Eamon Ryan asked the Tánaiste and Minister for Justice and Equality to explain the reason there is a discrepancy in the addresses stated on some embassy websites and visa summary sheets in respect of where applicants send their supporting documentation (details supplied); and if she will make a statement on the matter. [32135/16]
View answerI am advised by the Irish Naturalisation and Immigration Service (INIS) of my Department that the visa application summary sheet contains details of the Irish Consular Mission responsible for processing decisions for the particular visa application. The summary sheet explains that applicants should visit the website listed for details of where to submit their documentation and information on payment of the visa fee.
In countries such as India and Nepal, Ireland utilises contracted Visa Application Centres for the initial acceptance of applications, and applicants are advised to submit their application through these Centres rather than directly to the Irish Mission. Applicants from Nepal are advised to submit their applications initially to the Centre in Kathmandu for onward transmission to the Visa Office at the Irish Embassy in New Delhi for decision on the application.
161. Deputy Michael Healy-Rae asked the Minister for Finance to outline his views on a matter (details supplied) regarding the taxation of locum doctors; and if he will make a statement on the matter. [31481/16]
View answerIn general, the services provided by a doctor, including a locum doctor, to a patient in relation to the diagnosing, treating or alleviating an ailment is exempt from VAT. Therefore there is no VAT on the fee charged to the patient by the doctor providing the service regardless of whether the doctor is an employee, self-employed or a partner in a medical practice.
In general, the tax treatment of payments to doctors or locum doctors depends on whether the individual is engaged under a contract of service as an employee or under a contract for service as a self-employed taxpayer. If the doctor is self-employed in relation to the services provided, then the individual is assessable under Schedule D, Case II under the self-assessment system. If the doctor provides the medical services as an employee, then his or her remuneration from that engagement is subject to deductions at source under the PAYE system. For example, where a doctor is engaged for short-term work in a GP practice, these engagements are considered to be a contract of service. The locum doctor is an employee and payments made to them by the GP are subject to the appropriate deductions under the PAYE system. In neither of these situations, where the doctor is self employed or employed, does a charge to VAT arise.
However, where the services of a doctor are provided by a company, such as a recruitment agency, the profits of the company are assessable to Corporation Tax. The doctor is taxed under the PAYE system as either a director or an employee in respect of fees or salary received from the company. In these circumstances the company does not provide the medical diagnosis or carry out the medical procedures. Revenue would regard this service as the provision of staff and, as such, is subject to VAT at the standard rate, which is currently 23% in Ireland. The company is also entitled to deduct VAT charged on most goods and services which are for the purposes of a taxable business.
VAT is governed by the EU VAT Directive (Council Directive 2006/112/EC) with which Irish VAT law must comply. The Directive provides for an exemption from VAT for supplies of certain medical services. In compliance with the Directive, the provisions in Irish VAT legislation apply the VAT exemption to the professional medical care services as recognised by the Department of Health. Those medical care services are generally supplied by health professionals who are enrolled, registered, regulated, or designated on the appropriate statutory register provided for under the relevant legislation in force in the State or equivalent legislation applicable in other countries.
I cannot comment on the particular details given by the Deputy as there is not enough information to determine for VAT purposes what the supplies being referred to are and if, VAT should apply or not to those services.
162. Deputy Jim O'Callaghan asked the Minister for Finance to outline the reason there are different criteria for benefits and taxation, whereby a cohabiting couple have to be jointly assessed for social protection entitlements and cannot be jointly assessed for tax purposes as cohabitants who are not married; and if this rule can be changed to allow cohabiting couples to apply to be jointly assessed for tax purposes. [31507/16]
View answerThe basis for the current tax treatment of married couples derives from the Supreme Court decision in Murphy vs. Attorney General (1980). This decision was based on Article 41.3.1 of the Constitution where the State pledges to protect the institution of marriage. The decision held that it was contrary to the Constitution for a married couple, both of whom are working, to pay more tax than two single people living together and having the same income.
Where a couple is cohabiting, rather than married or in a civil partnership, each partner is treated for the purposes of income tax as a separate and unconnected individual. Because they are treated separately for tax purposes, tax credits, tax bands and reliefs cannot be transferred from one partner to the other. Cohabitants do not have the same legal rights and obligations as a married couple or a couple in a civil partnership, which is why they are not accorded similar treatment to couples who have a civil status that is recognised in law.
From a practical perspective, it would be very difficult to administer a regime for cohabitants which would be the same as that for married couples or civil partners. Married couples and civil partners have a verifiable official confirmation of their status. It would be difficult, intrusive and time-consuming to confirm declarations by individuals that they were actually cohabiting and it would be difficult to establish when cohabitation started or ceased. Furthermore, while there may be an advantage in tax legislation for a married couple or civil partners as regards the partial transferability of the standard rate band and tax credits, their legal status as spouses/civil partners has wider consequences from a tax perspective both for themselves and persons connected with them. To counter tax avoidance, numerous restrictive provisions regarding transactions between "connected persons" are contained in the various Tax Acts and the definition of "connected persons" extends to relatives and children of spouses and civil partners. Such provisions could be very difficult to prove and enforce in respect of persons connected with a cohabiting couple where the couple has no legal recognition.
To the extent that there are differences in the tax treatment of the different categories of couples, such differences arise from the objective of dealing with different types of circumstances while at the same time respecting the constitutional requirements to protect the institution of marriage. Any change in the tax treatment of cohabiting couples can only be addressed in the broader context of future social and legal policy development in relation to such couples.
The treatment of cohabiting couples for the purposes of social welfare is primarily a matter for my colleague, the Minister for Social Protection, Mr. Leo Varadkar TD. However, it is also based on the principle that married couples should not be treated less favourably than cohabiting couples. This was given a constitutional underpinning following the Supreme Court decision in Hyland v Minister for Social Welfare (1989) which ruled that it was unconstitutional for the total income a married couple received in social welfare benefits to be less than the couple would have received if they were unmarried and cohabiting.
163. Deputy Jack Chambers asked the Minister for Finance if the new first-time buyers scheme announced in budget 2017 is to be made applicable to persons who signed contracts on new homes before 19 July 2016 but only close the sale after 19 July 2016; the position on this matter; and if he will make a statement on the matter. [31620/16]
View answer176. Deputy Michael McGrath asked the Minister for Finance to outline the way the help-to-buy tax rebate for first-time buyers will be reckoned in full in the calculation of the deposit required in view of the fact that one of the requirements laid down by the Revenue Commissioners is that mortgage approval details are made available, including loan-to-value ratio, in order to obtain the rebate; and if he will make a statement on the matter. [31746/16]
View answer177. Deputy Michael McGrath asked the Minister for Finance when, in the process of buying a newly built house, a first-time buyer will receive the help-to-buy tax rebate; if it will be when the deposit is placed or when the contract to buy the home is signed; and if he will make a statement on the matter. [31747/16]
View answerI propose to take Questions Nos. 163, 176 and 177 together.
To be eligible for the Help to Buy scheme, a first-time buyer must sign a contract to purchase a new residence on or after 19 July 2016 and on or before 31 December 2019. In the case of a person constructing a new residence on their own behalf (self-build), the first-time buyer must draw down the first tranche of the relevant mortgage loan on or after 19 July 2016 and on or before 31 December 2019. The date of 19 July was chosen as it was the date of the launch of 'Rebuilding Ireland: Action Plan for Housing and Homelessness'. The backdating of the incentive was announced at that time with a view to avoiding any potential interruption in the housing market while purchasers waited for details of the scheme.
I am advised by Revenue that the process for a first-time purchaser will involve two stages. There will be an initial Application, followed subsequently by a Claim for Rebate. In making the initial Application, it is anticipated that a person who intends to avail of the scheme may not yet have made his or her final decision regarding the particular residence he or she wishes to purchase or the choice of lending institution. In order to facilitate first-time buyers in making those decisions, Revenue will, following receipt of an Application, and subject to the applicant satisfying the terms of the scheme, notify the applicant of the maximum tax rebate that may be available to them. The prospective purchaser will then be able to share this information with a lending institution when negotiating a loan.
When the purchaser has determined the choice of residence and negotiated their mortgage, they can complete their Claim for Rebate. At that stage, they will be in a position to provide Revenue with details of the property, the purchase price and the mortgage approval. A key requirement is that the minimum loan-to-value ratio of 70% must be observed. As part of the Claim for Rebate process, the vendor will be required to confirm to Revenue the details of the contract to enable the payment of the rebate to be made. In the case of a self-build, the solicitor acting on behalf of the first-time buyer will be required to make the necessary confirmation to Revenue.
I am further advised by Revenue that the payment process for the tax rebate will vary depending on the circumstances of the first-time purchaser as set out hereunder:
- In the case of contracts to purchase a newly built residence entered into in the period from 19 July 2016 to 31 December 2016, the tax rebate will be paid directly to the first-time buyer after the Revenue online system comes on stream in January 2017.
- In all other cases involving contracts for the purchase of a newly built residence, the tax rebate will be paid directly to the vendor and will form part of the deposit required from the purchaser. This will be treated by the vendor as a credit against the purchase price of the residence.
- In the case of a self-builds, the tax rebate will available to the first-time buyer after he/she or they draw down the first tranche of the mortgage loan entered into to finance the construction of the residence. Where this occurs in the period from 19 July 2016 to 31 December 2016, the rebate will become available once the Revenue online system comes on stream in January 2017.
164. Deputy Robert Troy asked the Minister for Finance to set out the proceeds to the Exchequer from the sale of Aer Lingus; and the areas where these proceeds have been invested. [31990/16]
View answerAs the Deputy will be aware, the Connectivity Fund was formed to invest the €335 million proceeds from the sale of the State's shareholding in Aer Lingus with the aim of enabling and enhancing Ireland's physical, virtual and energy connectivity.
The establishment of the Connectivity Fund reflected the consistent policy of the Government that proceeds received from the sale of assets should be used to support and sustain economic recovery and employment creation. Under Eurostat rules, the proceeds arising from the sale of the State's shares in Aer Lingus, representing the sale of a financial asset, had no beneficial impact on Ireland's General Government Balance (GGB), and so would not provide any capacity for additional Government expenditure on a GGB neutral basis.
It is for that reason that the Government decided to allocate the proceeds of the sale of the State's shareholding in Aer Lingus to a special fund, which will operate on a commercial basis and therefore not constitute Government expenditure, but will facilitate the re-use of the proceeds for productive purposes within the economy on a General Government Balance neutral basis.
ISIF has informed me that it recently announced the completion of its first two investments from the Connectivity Fund. The combined value of these investments is €57m and includes:
- An initial €22 million equity investment in Aqua Comms DAC, the operator of Ireland's first dedicated sub-sea fibre-optic network. The cable lands in Killala County Mayo and interconnects New York, Dublin and London. The Aqua Comms network will be used by major multinational technology and telecoms companies to provide fast, secure data connections between Ireland, the US and UK and will enable the continued growth of the Irish digital economy.
- The rolling of an existing (NPRF) commitment in daa plc's public bond, which was issued in 2008 (repayable in 2018), into a €35 million commitment in a new 2028 public bond issuance by daa, the operator of Dublin and Cork Airports. This continues ISIF's role as a long-term, strategic, domestic investor in daa.
The economic impact of all ISIF investments, which includes the Connectivity Fund, is outlined in the Fund's semi-annual, fund level, economic impact reports, which include regional deployment data. As at December 2015, the ISIF economic impact report demonstrated regionally balanced investments with 60% of jobs supported and 46% of capital invested outside of Dublin. That report is available on the ISIF website at: http://www.isif.ie/wp-content/uploads/2016/07/Economic-Impact-Report-as-at-31-Dec-2015-FINAL. pdf. The report as at 30 June 2016 is expected to be published in early December.
Several other Connectivity Fund investment opportunities are currently being assessed under the ISIF's "double bottom line" mandate, which is to seek both commercial return and economic impact. These connectivity opportunities include potential investments in energy, air, sea and further data connectivity projects and businesses seeking to expand and enhance Ireland's international links.
165. Deputy Pearse Doherty asked the Minister for Finance to set out in tabular form the number of complaints to the Financial Services Ombudsman in each of the past five years that related to certain areas (details supplied). [31456/16]
View answerAt the outset, I must point out that the Financial Services Ombudsman is independent in the carrying out of his duties. I have no role in the day to day workings of the office or in the decisions which he takes.
I have been advised by the Financial Services Ombudsman Bureau (FSOB) that given the breadth and number of both insurance products and contractual terms raised by complainants in their dealings with the Financial Ombudsman's Bureau, it is not possible to capture data at this level requested by the Deputy. Details of overall numbers of insurance complaints in the years are as follows:
|
Year |
Number of insurance complaints |
|
2011 |
3443 |
|
2012 |
4064 |
|
2013 |
3835 |
|
2014 |
1955 |
|
2015 |
1973 |
However, the FSOB has informed me that, in order to provide some illustrative data, they ran a key-word search for the years in question. The results returned should be considered as illustrative, as they are based on details that were collected and recorded as a key word or category type. The FSOB has cautioned that this information is not comprehensive, as complaints could have been recorded under broader headings without disaggregation to the level sought in the question. The information is as follows:-
|
Year |
(a) "Non-Disclosure" by the consumer (illustrative not comprehensive) |
(b) "Breach of Warranty" by the consumer |
(c) "Lack of Insurable Interest" by the consumer (illustrative not comprehensive) |
(d) Refusal by an insurer to pay compensation because "Consumer deemed to be a Third party" |
|
2011 |
109 |
Data not captured |
4 |
Data not captured |
|
2012 |
122 |
Data not captured |
6 |
Data not captured |
|
2013 |
83 |
Data not captured |
2 |
Data not captured |
|
2014 |
57 |
Data not captured |
1 |
Data not captured |
|
2015 |
50 |
Data not captured |
1 |
Data not captured |
|
Total |
421 |
|
14 |
- |
166. Deputy Niall Collins asked the Minister for Finance to set out in tabular form the investments that have been identified by county under the connectivity fund that is operated by the Ireland Strategic Investment Fund; the total amount of funding allocated to each respective investment and application by county; and if he will make a statement on the matter. [31466/16]
View answerAs the Deputy will be aware, the Connectivity Fund was formed to invest the €335 million proceeds from the sale of the State's shareholding in Aer Lingus with the aim of enabling and enhancing Ireland's physical, virtual and energy connectivity.
Due to commercial sensitivities, the ISIF does not comment on transactions that may or may not be under consideration or in progress. Completed transactions are either announced or reported as part of the Fund's regular transparent fund reporting. The economic impact of all ISIF investments, which includes the Connectivity Fund, is outlined in the Fund's semi-annual, fund level, economic impact reports, which include regional deployment data. As at December 2015, the ISIF economic impact report demonstrated regionally balanced investments with 60% of jobs supported and 46% of capital invested occurring outside of Dublin. The report as at 30 June 2016 is expected to be published in early December 2016.
In respect of the Connectivity Fund specifically, ISIF has informed me that it recently announced the completion of its first two investments from this fund. The combined value of these investments is €57m and includes:
- An initial €22 million equity investment in Aqua Comms DAC, the operator of Ireland's first dedicated sub-sea fibre-optic network. The cable lands in Killala County Mayo and interconnects New York, Dublin and London. The Aqua Comms network will be used by major multinational technology and telecoms companies to provide fast, secure data connections between Ireland, the US and UK and will enable the continued growth of the Irish digital economy.
- The rolling of an existing (NPRF) commitment in daa plc's public bond, which was issued in 2008 (repayable in 2018), into a €35 million commitment in a new 2028 public bond issuance by daa, the operator of Dublin and Cork Airports. This continues ISIF's role as a long-term, strategic, domestic investor in daa.
Several other Connectivity Fund investment opportunities are currently being assessed under the ISIF's "double bottom line" mandate, which is to seek both commercial return and economic impact. These connectivity opportunities include potential investments in energy, air, sea and further data connectivity projects and businesses seeking to expand and enhance Ireland's international links.
167. Deputy Tony McLoughlin asked the Minister for Finance if consideration will be given to including Sligo in the living city initiative in the new Finance Bill; and if he will make a statement on the matter. [31467/16]
View answerAs the Deputy will be aware, the Living City Initiative was enacted in the Finance Act 2013 and commenced on 5th May 2015. The Initiative was extended beyond the original planned pilot cities of Limerick and Waterford, to include the cities of Dublin, Cork, Galway and Kilkenny. In line with my Department's commitment to evidence based policy-making, the inclusion of these additional four cities followed the completion of a comprehensive, independent ex-ante cost benefit analysis.
I announced a number of changes to the scheme in the Budget which aim to get the design of the Initiative right so that it can be more effective. Once this is achieved and evidenced, it will then be possible to consider how, or if, the Initiative could be extended to other locations. The Deputy will be aware of a further commitment in the Programme for Partnership Government, to examine the introduction of a similar scheme to the "Living City Initiative" to regenerate town centres and villages throughout Ireland. It is important that the underpinning scheme is made more effective, as until that has been achieved, extension of eligibility for it to other towns would be largely meaningless.
168. Deputy Catherine Murphy asked the Minister for Finance if an analysis of the estimated cost of back-dating the help to buy scheme to the date the Central Bank rules came into effect for first time buyers has been undertaken; if there are impediments other than cost that have resulted in the scheme not being back-dated; and if he will make a statement on the matter. [31499/16]
View answerThe commencement date for the Help to Buy scheme of 19 July 2016 was chosen as it was the date of the launch of 'Rebuilding Ireland - Action Plan for Housing and Homelessness', in which the development of such a scheme for inclusion in the Budget was initially announced. The intention to backdate this tax incentive to this date was announced at that time with a view to avoiding any potential interruption in house sales, by purchasers who may otherwise have deferred purchases, pending the commencement of the incentive.
No estimate of the cost to back date the scheme to the date of the introduction of the Central Bank's macro prudential rules has been completed. To extend eligibility for the scheme further back than the date of its initial announcement would consist entirely of deadweight, as individuals who purchased new homes after the introduction of the Central Bank's rules did not need the assistance of the State to fund the required deposit. Such individuals made their purchasing decisions on the basis of the information available to them at the time of purchase, and could not have expected a subsequently introduced tax relief to be available to them.
As with all time bound reliefs, there will always be those who just miss out on qualification. I do not intend to extend the parameters of this new measure any further as it would become less targeted and more costly.
169. Deputy Éamon Ó Cuív asked the Minister for Finance the number of house repossessions executed by financial institutions for each of the past six years; the number of these that relate to owner-occupied houses; the steps taken by the Government to deal with this issue; the steps proposed to alleviate this problem; and if he will make a statement on the matter. [31553/16]
View answerThe following table presents aggregated data on property repossessions published by the Central Bank, including details of Primary Dwelling Home (PDH) and Buy-to-Let (BTL) properties taken into possession through Court Order, Voluntary Surrender or Abandonment by the borrower. This data is published by the Central Bank and is available on their website at http://www.centralbank.ie/polstats/stats/mortgagearrears/Pages/Data.aspx.
On the question of Government Action to deal with mortgage arrears, the Deputy will be aware of concerted efforts by Government to resolve the issue over a number of years, including revision of the Central Bank Code of Conduct on Mortgage Arrears in the interests of fairness for consumers, overhaul of bankruptcy rules, introduction of personal insolvency legislation, establishment of a mortgage-to-rent scheme and making available free access to up-to-date information about mortgage resolution options.
The Government also enacted the Consumer Protection (Regulation of Credit Servicing Firms) Act, 2015 on 8 July 2015 to ensure that relevant borrowers, whose loans are sold to third parties, maintain the same regulatory protections they had prior to the sale, including under the various statutory codes, such as the Consumer Protection Code and the Code of Conduct on Mortgage Arrears.
The Deputy will be aware that the Action Plan For Housing and Homelessness, launched just last July, sets out, inter alia, the Government strategy to meet the challenging Programme for a Partnership Government(PfPG) commitments to mortgage arrears. Implementation of this plan is being overseen by the Cabinet Committee on Housing and Homelessness.
In this context, the Mortgage Arrears Resolution Service, Abhaile, offers support to distressed borrowers who are at risk of losing their homes. Free expert financial and legal advice is now available to those having difficulty meeting their mortgage payments. The Money Advice and Budgeting Service (MABS) is the gateway for access to such advice and I would urge anyone worried about their mortgage arrears to contact MABS to avail of free, confidential and independent advice.
In addition, I have written to the Governor of the Central Bank to request that an assessment be undertaken of the range of available sustainable restructure solutions offered by banks and non-bank entities. The Central Bank expects to complete this assessment in the coming weeks.
Finally, it is worth noting that Mortgage Arrears and Repossessions data released by the Central Bank for quarter 2-2016 provided further evidence that progress is being made in addressing mortgage arrears, with the number of PDH mortgage accounts in arrears continuing to fall for the 12th consecutive quarter. In addition, over 120,000 PDH mortgage accounts were classified as restructured, of which 88% were deemed to be meeting the terms of their restructure arrangement, the highest level since the series began. This shows that where a borrower actively engages with their lender with a view to agreeing a sustainable arrangement to address their mortgage arrears, it is more likely that an equitable arrangement will be found and that borrower will be able to remain in their family home.
|
Repossessions 2011-2016 - Central Bank Data |
||||||
|
Primary Dwelling Homes (PDH) Repossessions |
2011 |
2012 |
2013 |
2014 |
2015 |
2016 to end Q2 |
|
Properties repossessed on foot of an order |
196 |
194 |
251 |
315 |
726 |
240 |
|
Properties voluntarily surrendered/abandoned |
412 |
409 |
515 |
996 |
809 |
578 |
|
TOTAL |
608 |
603 |
766 |
1,311 |
1,535 |
818 |
|
Buy-to-let (BTL) Repossessions |
2011 |
*Q3 & Q4 2012 |
2013 |
2014 |
2015 |
2016 to end Q2 |
|
Properties repossessed on foot of an order |
50 |
100 |
170 |
562 |
312 |
|
|
Properties voluntarily surrendered/abandoned |
112 |
183 |
290 |
279 |
295 |
|
|
TOTAL |
162 |
283 |
460 |
841 |
607 |
|
|
TOTAL PDH & BTL |
|
765 |
1,049 |
1,771 |
2,376 |
1,425 |
*Buy -To- Let Data was only published by the Central Bank from Sept 2012 onwards
170. Deputy Éamon Ó Cuív asked the Minister for Finance to set out the contributions made by the Exchequer to the EU or EEC each year since joining the EEC in 1973; the amounts received by the Exchequer from the EEC or EU each year in the same period; and if he will make a statement on the matter. [31554/16]
View answerEU Budget payments and public sector receipt data are published annually by the Department of Finance in the Budget Statistics bulletin. The latest edition from October 2015 contains the data up to 2014. Data for 2015 will be published in the near future. The public sector receipt measure captures funds under 'shared management' between national and EU authorities. In addition, the EU also pays some additional receipts directly to private beneficiaries under 'centralised direct management', most notably under the EU research funding programme.
Ireland became a net contributor to the EU budget in 2014, the first time since accession in 1973. The Budget Statistics, which go back to 1973, can be found on the Department of Finance website at: http://www.finance.gov.ie/what-we-do/economic-policy/publications/data-statistics/budget-economic-statistics.
For ease of reference, Ireland's receipts from and contributions to the EU Budget for the years 2010 to 2015 are set out in the following table.
|
Year |
Public Sector Receipts - €m |
Direct Management Receipts* - €m |
Total receipts |
Payments to EU Budget - €m |
Net Receipts - €m |
|
2010 |
1885.3 |
80.4 |
1965.7 |
1352.4 |
613.3 |
|
2011 |
1950.2 |
80.2 |
2030.4 |
1349.7 |
680.7 |
|
2012 |
1837.7 |
108.8 |
1946.5 |
1393.2 |
553.3 |
|
2013 |
1672.9 |
113.0 |
1785.9 |
1726.2 |
59.7 |
|
2014 |
1419.7 |
83.9 |
1503.6 |
1685.5 |
-181.9 |
|
2015 |
1770.9 (p) |
147.7 |
1918.6 (p) |
1952.1 |
-33.5 (p) |
Source: Department of Finance
(p) provisional
*Direct Management - funds which are awarded and spent directly by the Commission. These are primarily research receipts.
171. Deputy Frank O'Rourke asked the Minister for Finance if there are measures he could propose to reduce the current long delay in getting vehicles VRT tested in north Kildare and west Dublin (details supplied); if he will extend the facility to deal with the current unacceptable delays; if he will establish an additional VRT test centre as a matter of priority for the Celbridge, Maynooth, Leixlip, Clane, Kilcock areas of North Kildare; and if he will make a statement on the matter. [31594/16]
View answerI am informed by Revenue that an increase in the volume of applications to the NCT for vehicle registrations has resulted recently in some increase in waiting times.
As part of a wider solution to address this, extra VRT capacity has been added to a number of NCTS centres to deal with the increased demand and a VRT function is being added to the Deansgrange NCTS Centre in November to allow for more capacity to assist in the greater Dublin/Kildare area. Also, five additional staff start VRT training on Monday 24 October to increase capacity in a number of NCTS Centres nationally.
For authorised dealers in the Kildare area there are also two mobile units which operate from Dublin and one mobile unit which operates from Carlow. These are in place to assist dealers to get vehicles pre-inspected at their premises. For more information please refer to the Revenue website: http://www.revenue.ie/en/tax/vrt/pre-registration-inspections-faqs.html.
Revenue continues to monitor the level of service being provided by the service provider, Applus, and is satisfied that the service currently provided, while stretched at times, is a reasonable service overall and that customers are normally able to make a suitable appointment. Should the on-going demand for VRT registration services continue to increase, consideration will be given to expand the existing service provision.
172. Deputy Pearse Doherty asked the Minister for Finance to set down the EU countries, if any, that have officially indicated that they intend to seek tax for their own country from the payment the European Commission ordered be made to Ireland in respect of a company (details supplied); and if he will make a statement on the matter. [31628/16]
View answerOn 30 August 2016, the European Commission issued a negative Decision in the Apple State Aid case.
As a result, Ireland has been instructed by the European Commission to recover the alleged state aid from the company covering a ten year period.
The Commission has estimated that the amount is up to €13bn, but the exact quantum is to be determined by the Irish authorities. This is to be done on the basis of a technical and detailed calculation which applies the Commission's methodology, as set out in the Decision document, to Apple's taxpayer confidential information.
In the Decision, the Commission has stated that the sums to be recovered by Ireland would be reduced if other countries were to require Apple to pay more taxes or if the US authorities were to require Apple to pay larger amounts of money to their US parent company. Thus far we have received no official indications from any country that they intend to seek further tax for their own country as a result of the Commission's Decision.
Clearly, there is a contradiction at the heart of this Decision. While requiring Ireland to recover the tax sums, the Commission is also acknowledging that the sums may in fact be taxable in other jurisdictions.
173. Deputy Pearse Doherty asked the Minister for Finance to set down in tabular form the number of persons claiming start-your-own-business relief; the associated amounts claimed by each person in increments of €1,000 for each of the years 2013, 2014 and 2015; and if he will make a statement on the matter. [31630/16]
View answerThe Start Your Own Business scheme provides for relief from Income Tax for long term unemployed individuals who start a new business. The scheme provides an exemption from Income Tax on profits of up to a maximum of €40,000 per annum for a period of two years to individuals who set up a qualifying business, having been unemployed for a period of at least 12 months prior to starting the business.
I am advised by Revenue that the following table provides a breakdown of the amounts claimed by those who applied for the Start Your Own Business Relief for 2014, the latest year for which data are available. I am further advised by Revenue that as the scheme only began from late October 2013, there were only 228 claims for 2013, all of which are at the very low end of the range.
Due to their obligations in respect of taxpayer confidentiality, Revenue advise me that they are not in a position to provide the breakdown by increments of €1,000 beyond €25,000.
|
Profit amounts on which the exemption has been claimed - € - From |
Profit amounts on which the exemption has been claimed - € - To: |
Number of Claims - 2014 |
|
0 |
1,000 |
696 |
|
1,001 |
2,000 |
161 |
|
2,001 |
3,000 |
141 |
|
3,001 |
4,000 |
128 |
|
4,001 |
5,000 |
147 |
|
5,001 |
6,000 |
75 |
|
6,001 |
7,000 |
95 |
|
7,001 |
8,000 |
76 |
|
8,001 |
9,000 |
79 |
|
9,001 |
10,000 |
85 |
|
10,001 |
11,000 |
52 |
|
11,001 |
12,000 |
49 |
|
12,001 |
13,000 |
40 |
|
13,001 |
14,000 |
50 |
|
14,001 |
15,000 |
30 |
|
15,001 |
16,000 |
30 |
|
16,001 |
17,000 |
37 |
|
17,001 |
18,000 |
29 |
|
18,001 |
19,000 |
36 |
|
19,001 |
20,000 |
32 |
|
20,001 |
21,000 |
21 |
|
21,001 |
22,000 |
15 |
|
22,001 |
23,000 |
21 |
|
23,001 |
24,000 |
13 |
|
24,001 |
25,000 |
14 |
|
25,001 |
30,000 |
52 |
|
30,001 |
35,000 |
38 |
|
>35,000 |
- |
49 |
|
- |
- |
2,291 |
174. Deputy Peter Fitzpatrick asked the Minister for Finance to explain the reason a pension fund (details supplied) continues to deduct the pension levy in respect of pensions paid to members; if the said levy deductions are being paid to the Revenue Commissioners; and if he will make a statement on the matter. [31694/16]
View answerI am advised by Revenue that the Pension Scheme Levy was introduced in 2011. For the years 2011, 2012 and 2013 the rate was 0.60% of the scheme assets. For the year 2014 the rate was 0.75% of the assets and for the year 2015, the final year of the levy, the rate was 0.15%. Under the legislation, the payment of the levy is treated as a necessary expense of a pension scheme and the trustees or insurer, as appropriate, are entitled where needed to adjust current or prospective benefits payable under a scheme to take account of the levy. It is up to the trustees or insurer to decide whether, when and how the levy should be passed on and to what extent, given the particular circumstances of the pension schemes for which they are responsible.
However, the legislation also includes safeguards aimed at ensuring that should the option of reducing scheme benefits be taken, it must be applied in an equitable fashion across the different classes of scheme members that could include active, deferred and retired members. In no case may the reduction in an individual member's or class of member's benefits exceed the member's or class of member's share of the levy. Where pension scheme trustees or an insurer took the decision to treat the levy as an expense of the pension scheme, they would have adjusted current or prospective benefits payable to members under that scheme. The consequence of this treatment by the trustees or insurer could be a permanent reduction in members' benefits.
In these circumstances there is no question of anything being paid to Revenue as any permanent reduction in benefits paid to members reflects the application of the levy to the fund in question over the period in which the levy applied.
175. Deputy Niall Collins asked the Minister for Finance to set down the number of applications made to the connectivity fund by State-owned companies, State agencies and local authorities from the mid-west region; when these applications will receive a decision; and if he will make a statement on the matter. [31716/16]
View answerAs the Deputy will be aware, the Connectivity Fund was formed to invest the €335 million proceeds from the sale of the State's shareholding in Aer Lingus with the aim of enabling and enhancing Ireland's physical, virtual and energy connectivity.
Due to commercial sensitivities, the ISIF does not comment on transactions that may or may not be under consideration or in progress. Completed transactions are either announced or reported as part of the Fund's regular transparent fund reporting. The economic impact of all ISIF investments, which includes the Connectivity Fund, is outlined in the Fund's semi-annual, fund level, economic impact reports, which include regional deployment data. As at December 2015, the ISIF economic impact report demonstrated regionally balanced investments with 60% of jobs supported and 46% of capital invested outside of Dublin. The report as at 30 June 2016 is expected to be published in early December.
The ISIF is actively engaging with state agencies and local authorities, as well as having a close working relationship with several government departments. This is in accordance with ISIF's mandate which requires it to support Government policy, and ISIF engages with each of the relevant entities in respect of Government policy objectives to ensure that its activities are aligned.
In respect of the Connectivity Fund specifically, ISIF has informed me that it recently announced the completion of its first two investments from this fund. The combined value of these investments is €57m and they are in the areas of data connectivity and telecoms, and air connectivity. The air connectivity investment was €35 million in daa plc, which is State owned.
Several other Connectivity Fund investment opportunities are currently being assessed under the ISIF's "double bottom line" mandate, which is to seek both commercial return and economic impact. These connectivity opportunities include potential investments in energy, air, sea and further data connectivity projects and businesses seeking to expand and enhance Ireland's international links, while also achieving a broad regional spread in accordance with ISIF's broader investment strategy.
178. Deputy Richard Boyd Barrett asked the Minister for Finance to set out the tax advantages and other advantages that companies which locate in the IFSC receive; the level of rates which must be paid on buildings; if there are any special allowances given for payment of rent; and if he will make a statement on the matter. [31749/16]
View answerCompanies located in the IFSC are subject to the normal tax regime, with any trading income of such companies subject to corporation tax at the rate of 12.5% and passive income such as investment or rental income subject to corporation tax at 25%.
The Finance Act 1986 introduced a scheme of tax reliefs, both capital allowances and double rent relief, aimed at encouraging the redevelopment of the Customs House Docks Area in Dublin, which included the IFSC. However, these schemes are now terminated.
The issue of rates is a matter for Dublin City Council and my Department has no function in this matter.
