Written Answers Nos. 96-115
96. Deputy Brian Stanley asked the Tánaiste and Minister for Justice and Equality to outline her plans to roll out a scheme of funding through her Department to assist community alert groups to install closed circuit television cameras. [33554/16]
View answerI am very conscious of the value that communities, especially rural communities, place on CCTV as a means of deterring crime and assisting in the detection of offenders.
I am happy to inform the Deputy that I have secured €1 million in Budget 2017 to begin a new round of funding for community-based CCTV schemes in line with the Programme for Government commitment to provide investment in CCTV systems. I am currently developing proposals so that arrangements will be in place early in 2017 whereby Community Groups can apply for relevant funding.
97. Deputy Jack Chambers asked the Tánaiste and Minister for Justice and Equality to outline the status of an application for a visa in respect of persons (details supplied); and if she will make a statement on the matter. [33561/16]
View answerI am advised by the Irish Naturalisation and Immigration Service (INIS) of my Department that the visa applications referred to were received in the INIS Visa Office, New Delhi, on 29/12/2015. The applications are currently awaiting examination.
The Visa Office has experienced an unprecedented increase in the volume of applications of this type which has led to some delays in processing. As the Deputy will appreciate, in order to be fair to all applicants, applications are processed in order by date received in this office. While every effort is made to process them within a reasonable time frame, processing times will vary having regard to the volume of applications, their complexity and the resources available.
The Deputy may wish to note that queries in relation to the status of individual immigration cases may be made directly to INIS by e-mail using the Oireachtas Mail facility which has been specifically established for this purpose. This service enables up to date information on such cases to be obtained without the need to seek information by way of the Parliamentary Questions process. The Deputy may consider using the e-mail service except in cases where the response from INIS is, in the Deputy’s view, inadequate or too long awaited.
In addition, applicants may themselves e-mail queries directly to the New Delhi Visa Office (ndvi@dfa.ie).
98. Deputy John Brady asked the Tánaiste and Minister for Justice and Equality if moneys have been secured and ring-fenced for the refurbishment of a Garda station at Greystones, County Wicklow; and if she will make a statement on the matter. [33569/16]
View answerThe refurbishment of Greystones Garda Station is among the projects included in the funding being provided for the Garda Building and Refurbishment Programme 2016-2021, which I announced on 21 October 2015 with my colleague the Minister of State at the Office of Public Works.
The relevant works under the Programme will be progressed by the Garda authorities working in close cooperation with the Office of Public Works, which has the responsibility for the provision and maintenance of Garda accommodation, including identifying and progressing any necessary remedial or refurbishment works required at individual stations.
99. Deputy Niall Collins asked the Tánaiste and Minister for Justice and Equality whether there is an imminent vacancy for the position of taxing master; the process that will be used to fill this position; and if she will make a statement on the matter. [33570/16]
View answerTaxing masters are independent office holders attached to the High Court and are appointed by the Government. The positions of the Taxing Master and their offices are governed by the Courts (Supplemental Provisions) Act 1961 as amended by the Civil Law (Miscellaneous Provisions) Act 2011. There are currently two Taxing Masters, the maximum permitted under existing legislation, on fixed term appointments that will expire in the coming months.
As the Deputy will be aware, Part 10 of the Legal Services Regulation Act 2015 provides for a new and enhanced legal costs regime that will bring greater transparency to how legal costs are charged along with a better balance between the interests of legal practitioners and those of their clients in this area. It also provides for the creation of a new Office of the Legal Costs Adjudicators that will take over the current functions of the Office of the Taxing-Master and will modernise and reform the existing system for the adjudication of legal costs. Provision is also made, for the first time in legislation, for a set of Legal Costs Principles which are found in Schedule 1 of the 2015 Act and will underpin the adjudication of disputed legal costs. The new Office will also maintain a publicly accessible register of its determinations and will have modern governance and reporting structures. It should also be noted that the Legal Costs Adjudicators will, like the present Taxing Masters, be officers of the Court.
We are, therefore, in a period of structural reform where what has been traditionally known as the "taxation" of legal costs is concerned. The transition to the new Office of the Legal Costs Adjudicators is, therefore, a matter that requires detailed planning and sequencing so that the relevant legal and administrative arrangements are properly in place. This process will also have to take account of any intervening vacancies that may arise in the Office of the Taxing-Master in relation to the anticipated staffing and management requirements of the new Office of the Legal Costs Adjudicators so as to ensure a smooth and legally robust transition. This includes arrangements within the Courts system where the adjudications of legal costs under the new structure will be conducted in succession to the existing taxation of costs regime. As I have indicated, this will all be part of the significant transformation of the existing taxation of costs system that will come into place with the forthcoming commencement of Part 10 of the Legal Services Regulation Act 2015 which, the Deputy will wish to note, also contains several transitional provisions.
On 19 July 2016 I commenced those provisions of Parts 1 and 2 of the Legal Services Regulation Act 2015 necessary to support the appointment and start-up of the new Legal Services Regulatory Authority – S.I. No. 383 of 2016 refers. On 29 September, as provided under section 7 of the Legal Services Regulation Act 2015, I appointed, by order, 1 October 2016 as establishment day of the new Legal Services Regulatory Authority – S.I. No. 507 of 2016 refers. The resolutions of both Houses approving those nominated by the prescribed nominating bodies for membership of the new Regulatory Authority were completed on 6 October in accordance with the relevant procedures and criteria in Part 2 of the 2015 Act. Dr. Don Thornhill has been appointed Chairperson of the new Authority, which held its inaugural meeting on 26 October 2016. Following these developments, it is intended that the phased commencement of the remaining Parts of the 2015 Act will be implemented over the remainder of this year and into early 2017 in relation to major undertakings in the new legislation including, I would expect, the completion of all aspects, including staffing, of the transition to the new Office of the Legal Costs Adjudicators under Part 10 to which I have referred.
At present, my Department is examining the position as regards existing Taxing Master contractual periods and the relevant transitional provisions in the 2015 Act with a view to identifying interim solutions to facilitate the effective transition from Taxing-Master to Legal Costs Adjudicator regimes.
100. Deputy Jonathan O'Brien asked the Tánaiste and Minister for Justice and Equality if her attention has been drawn to the fact that there is at present an eight-week delay for an appointment at Burgh Quay under the new INIS registration system and that there is no provision to request an emergency appointment; if her attention has further been drawn to the fact that as a consequence, many persons are finding themselves unable to take up work or re-entry visas as they cannot get a stamp in their passport; the steps she will take to address this backlog; and if, in the interim, she will allow Dublin-based migrants to register outside Dublin, where far earlier appointments are available. [33590/16]
View answerLast September an on-line appointment booking system for registration appointments was introduced at the Burgh Quay Offices. The aim of the booking system is to give certainty to applicants that they will be dealt with on a particular date and within a stated time period. The introduction of the appointment booking system has been a major success and has meant that the long queues that have been associated with the Office are now a thing of the past. This has resulted in a significant improvement in the customer experience. Since its introduction, over 20,000 appointments have been booked on the appointment system.
As this is the busiest time of the year for the registration office additional staff on overtime have been engaged and the Office is also open on most Saturdays in the autumn. This is in addition to the normal office hours of 8 am - 9 pm Monday to Thursday and 6pm on Fridays. The capacity of the Office to accommodate appointments is monitored on a daily basis, taking into account staffing levels, the type of appointments sought and the general number of appointment cancellations. Where additional capacity is identified further appointments are released.
The Burgh Quay registration office has facilitated appointments in certain emergency situations, since the introduction of the appointment booking system, and continues to do so. Applicants are advised to email the following address burghquayregoffice@justice.ie in such cases. The relevant NGOs and third level institutions have been briefed by INIS regarding this procedure.
The Burgh Quay Office also operates an on-line appointment service for Re-entry visas. However, there is no reason for the applicants to present in person for this service as there is also a postal service in place which customers are encouraged to use in the first instance.
As the Deputy will appreciate, the nature of the service provided is such that it is demand led and accordingly, there are peaks in the numbers of callers to the Office at different times of the year. For example, there is a marked increased in demand for registrations during the autumn period primarily due to the surge in demand from third level students at that time of year. Similarly, there are peaks for re-entry visas at the start of the summer and in advance of the Christmas / New Year holiday period. Additional resources are assigned during these periods.
In accordance with section 9 of the 2004 Immigration Act an applicant is required to register within the registration district in which he or she is resident. For the Dublin Metropolitan Region registration must take place at the Burgh Quay Office.
If the Deputy has any particular cases in mind, could I suggest that he utilise the Oireachtas mail service which is established for this purpose.
101. Deputy Brendan Smith asked the Tánaiste and Minister for Justice and Equality if she will ensure that adequate resources are provided to the Independent Commission for the Location of Victims Remains to enable the greatest possible level of investigations to be carried out to try and recover the remains of the four persons who are referred to as the disappeared; and if she will make a statement on the matter. [33658/16]
View answerThe families of the Disappeared, people who were killed and buried secretly by paramilitary organisations during the troubles, have had to face a very particular tragedy in not only having lost a loved one, but having been denied for so long information about the burial places of their loved ones. I acknowledge the Deputy's long-standing interest in this issue.
The Independent Commission for the Location of Victims’ Remains (ICLVR) was established by the Irish and British Governments in 1999 as one among the actions to acknowledge and address the suffering of the victims of violence as a necessary element of reconciliation in the context of the Peace Process. The ICLVR's task is to facilitate the location of the remains of the Disappeared.
To date, 12 of the victims on the ICLVR’s list of the Disappeared have been located and the ICLVR is continuing its inquiries in relation to the remaining four cases – Joe Lynskey, Columba McVeigh, Robert Nairac and Seamus Ruddy – and I can assure the families of my and the Government's continued full support for this ongoing humanitarian work.
I can assure the Deputy and, indeed, the families of the Disappeared that the ICLVR’s investigation team has had and will continue to have the resources it needs to conduct its work. However, as the Deputy will know the ICLVR’s work is fundamentally driven by information. This is the key resource to support its efforts and anyone who has any information on any of the outstanding cases should bring it to the ICLVR without delay.
With the support of the two Governments, the ICLVR will continue its work tirelessly. Its only aim is to locate the victims’ remains in order that they may be returned to their families to receive a decent burial. In this way the families will then have a grave at which to grieve and to remember.
102. Deputy Róisín Shortall asked the Tánaiste and Minister for Justice and Equality further to Parliamentary Questions Nos. 676 of 23 April 2013, 427 of 7 May 2013 and 104 of 9 December 2015, if she will provide an update on the issue of quad bikes and scramblers in view of the public safety and anti-social issues concerned; if consideration will be given to an initiative to discourage parents from buying these for children for Christmas in view of the public safety and anti-social issues concerned; the status of her Department's engagement with the Garda on this issue; and if she will make a statement on the matter. [33665/16]
View answerAs the Deputy will be aware, the use of mechanically propelled vehicles, including quad bikes and scramblers, in a public place is subject to the relevant requirements of road traffic legislation. I am advised by the Garda authorities that these vehicles, when used in a public place, must comply with the Road Traffic Acts, including in relation to motor tax, insurance and possession of a valid driver licence or learner permit. Under the Road Traffic Acts, any member of An Garda Síochána is allowed to stop a mechanically propelled vehicle in a public place and demand production of a driver licence or learner permit. In addition, Gardaí may inspect the vehicle for compliance with vehicle standards legislation, which makes it an offence to drive without reasonable consideration, drive carelessly, or drive dangerously. The Garda authorities also have powers of seizure, detention, storage and disposal of vehicles under road traffic legislation.
I am informed that the use of quad bikes and scramblers in public parks and open spaces is strictly prohibited by the local authorities under the Parks and Open Spaces Bye-Laws 2011.
Despite the road traffic and other relevant legislation available in this area, the Garda authorities have indicated that the use of quad bikes and scramblers by minors and youths in public parks has proven difficult to deal with from an enforcement perspective. Garda members are instructed not to pursue youths on quad bikes, scramblers, etc. owing to the inherent safety risk in pursuing these vehicles. If such pursuits were to take place, there would be a high risk of these ending in collisions at speed resulting in serious injury or death, so the opportunity to actually bring these vehicles to a stop is rare.
The Garda authorities have advised that the issue is one which is best addressed through a multi-agency approach. In this regard, Gardaí are working with local authorities, including park authorities, to examine other solutions, such as engineering solutions. Enhanced fencing and bike gates are examples of engineering measures taken to restrict access to parks.
An Garda Síochána's Community Policing Unit and Juvenile Liaison Officers will deliver an awareness programme in an effort to discourage parents from purchasing quad bikes and scramblers for children at Christmas time. I share the Deputy's concerns in relation to the public safety and anti-social issues associated with the misuse of such vehicles and I intend to raise the issues highlighted by the Deputy with the Road Safety Authority in advance of its Christmas road safety campaign.
103. Deputy Michael D'Arcy asked the Tánaiste and Minister for Justice and Equality to set out the status of the Legal Services Regulation Bill; and if she will make a statement on the matter. [33675/16]
View answerThe situation in relation to this reforming legislation, which was enacted in December 2015, remains as I have outlined in my Written Reply to Questions 91 and 93 of 2 November 2016 and which I will, therefore, largely reiterate on this occasion.
On 19 July, under S.I. No. 383 of 2016, I commenced those provisions of Part 1 and Part 2 of the Legal Services Regulation Act 2015 as necessary to get the new Regulatory Authority up and running, particularly in terms of its membership and appointment. On 29 September 2016, I signed the Order appointing 1 October 2016 as the official “establishment day” of the Regulatory Authority as provided under section 7 of the 2015 Act - S.I. No. 507 of 2016 refers. In conjunction with these initial steps the nomination, approval and appointment procedures for the eleven members of the new Legal Services Regulatory Authority set out in Part 2 of the 2015 Act have been completed. This has included the required resolutions approving such appointment having been passed by each House of the Oireachtas. Dr. Don Thornhill has also been appointed as Chairperson of the Regulatory Authority. The Authority, which has a lay majority and Chairperson, held its inaugural meeting on 26 October 2016. I had the opportunity to meet with the members of the Authority to mark this historic occasion which I have warmly welcomed as a key step towards the realisation of the important reforms to the provision of legal services and to the transparency of legal costs that are contained in the 2015 Act.
Now that the new Authority has had its inaugural meeting as an independent statutory regulator, the working focus is, of necessity, on the managed roll-out of the Authority's functions in tandem with the phased commencement, by the Government, of the various remaining Parts and provisions of the 2015 Act. This is no small endeavour as the setting of establishment day of the Authority for 1 October 2016 has automatically triggered a number of working obligations on the new Authority. Moreover, several of these are statute-bound in terms of their delivery deadlines and in terms of the completion of public consultations and reports on the specified matters concerned. These are tasks for which the new Authority will need to build up its working resources in the short term. My Department and the new Regulatory Authority will, therefore, continue to liaise closely to ensure that we can successfully coordinate the commencement, from my side as Minister, and delivery, by the Authority as the new independent statutory regulator, of the various provisions concerned.
Against this background, it is intended that the phased commencement of the remaining Parts of the 2015 Act will be implemented over the remainder of this year and into early 2017 in relation to major undertakings such as the start-up of the Authority’s critical public complaints function. The immediate focus includes the phased commencement of respective sections or Parts of the 2015 Act such as those requiring early public consultations and reports and those dealing with legal costs, the new Office of the Legal Costs Adjudicator, the Roll of Practising Barristers and Pre-Action Protocols. Following this, in the new year, the key provisions centred around Part 6 of the Act dealing with the new public complaints and professional conduct and disciplinary procedures, and the appointment of the new Legal Practitioners Disciplinary Tribunal, will be commenced in tandem with the developing resource base and capability of the new body. I would anticipate that the planning and progress of all of these matters will come to be determined in much more precise terms by my Department in conjunction with the Legal Services Regulatory Authority over the coming weeks.
104. Deputy Fiona O'Loughlin asked the Tánaiste and Minister for Justice and Equality to outline the cause of delays in the Garda vetting process with regard to volunteers working in schools and with youth groups; and if she will make a statement on the matter. [33692/16]
View answerI wish to inform the Deputy that there is no particular delay in the Garda employment vetting process; rather there has been a very significant improvement in vetting processing times in recent months.
I am informed by the Garda Authorities that at present 80 percent of vetting applications are processed by the Garda National Vetting Bureau in under five working days. This represents a dramatic improvement in turnaround times for the processing of vetting applications in recent years, falling from an average of 14 weeks in mid-2013. This improvement has come about as a result of an unprecedented investment by the Government and the Garda Authorities in providing this service, including an increase of over 80 percent in staffing levels and the roll out earlier this year of an e-Vetting system.
In April this year I commenced the National Vetting Bureau (Children and Vulnerable Persons) Act 2012-2016 and in tandem with that An Garda Síochána launched the e-Vetting system. E-Vetting facilitates the on-line processing of applications and this has significantly streamlined the vetting process and contributed to a sustained reduction in processing times for vetting applications. I am further informed by the Garda Authorities that the vast majority of vetting applications, over 85 percent of applications, now received by the Vetting Bureau are received and processed via the e-Vetting system.
One very important feature of the e-Vetting system is that the individual applicant can track the progress of their own vetting application on-line and can, therefore, see when their application has been processed and returned to the relevant registered organisation.
There are a small number of registered organisations who are not yet operating the e-Vetting system and continue to use the old paper format for applications. For vetting applications that continue to be submitted in paper format, the average turnaround time is in the order of four weeks from the receipt of the application by the Vetting Bureau and this represents a minimum time frame given the administrative input required. The Garda Authorities continue to work with the organisations who are not yet operating the e-Vetting system to encourage and support them to do so.
Processing times for any given application can be longer in individual cases when, for example, additional enquiries may be necessary or where errors have been made in the application. It is important to note that delays can also occur in other aspects of the application process which are outside of the control of the Garda Authorities, for example, in the submission or return of applications by the registered organisations.
The primary purpose of the vetting service is to seek to ensure the safety of children and vulnerable adults. Accordingly, the vetting process demands rigorous procedures to safeguard its integrity and to maintain the highest level of confidence by the public and organisations availing of the service. Any vetting process will take a certain minimum amount of time to complete and, taking into account the importance of protecting children and vulnerable adults while providing an effective and efficient service, the current processing period is not unreasonable.
105. Deputy Seamus Healy asked the Tánaiste and Minister for Justice and Equality to outline the position regarding the provision of a new Garda station for Clonmel, County Tipperary; and if she will make a statement on the matter. [33710/16]
View answerThe Deputy will appreciate that the programme of replacement and refurbishment of Garda accommodation is progressed by the Garda authorities working in close cooperation with the Office of Public Works (OPW), which has the responsibility for the provision and maintenance of Garda accommodation. This includes identifying and progressing any necessary remedial or refurbishment works required at individual stations.
As the Deputy will be aware, the development of a new Garda Station at Clonmel is among the projects included in the Garda Building and Refurbishment Programme 2016-2021, which I announced on 21 October 2015 with my colleague the Minister of State at the OPW. This new station is to be funded by way of a public private partnership project.
I am informed by the Garda authorities that the site for the new Station is located within the former Kickham Barracks site and that arrangements for the transfer of the site from Tipperary County Council to the OPW are currently underway.
106. Deputy Thomas P. Broughan asked the Tánaiste and Minister for Justice and Equality to set out the cost of Garda overtime in the Dublin north division for the years 2014, 2015 and to date in 2016; and if she will make a statement on the matter. [33778/16]
View answerThe Deputy will appreciate that the Garda Commissioner is the accounting officer for An Garda Síochána and has responsibility for the allocation of Garda resources, and I, as Minister, have no direct role in these matters.
I am informed by the Garda authorities that the following table provides an analysis of overtime expenditure for the DMR North Division for the years 2014, 2015 and 2016 to date.
|
Year |
Total Overtime Expenditure DMR North Division |
|
- |
- |
|
2014 |
€2,712,352 |
|
2015 |
€4,289,822 |
|
2016 (January-October) |
€6,470,540 |
|
- |
- |
|
Total |
€13,472,714 |
I am further informed that, due to a payroll timing issue, the figure for 2015 includes 14 roster payments as opposed to the normal 13 roster payments per annum. The figure for 2016 includes expenditure on Operation Thor, organised crime operations, the 1916 Centenary celebrations and the visit of US Vice President Biden.
107. Deputy Brendan Howlin asked the Tánaiste and Minister for Justice and Equality to outline the procedures her Department has put in place to ensure compliance with the Regulation of Lobbying Act 2015; and if she will make a statement on the matter. [33856/16]
View answerI can inform the Deputy that my Department maintains an up to date list of Designated Public Officials on its website as required under the Regulation of Lobbying Act 2015. All Designated Public Officials have been made aware of their responsibilities under the legislation and are reminded periodically.
108. Deputy Stephen S. Donnelly asked the Minister for Finance to outline his views on the rapidly increasing commercial rents in Dublin; and his views on whether the proposed new tax breaks for commercial property in the Finance Bill will drive these rents higher. [33408/16]
View answerThis proposed Irish Real Estate Fund is not a tax incentive for people investing in commercial property. Under the proposal, payments from the IREF made to non-resident investors will be subject to a new 20% withholding tax. All rental income and development profits earned by the IREF will be included in the calculation of the IREF's profits. Where an IREF makes a distribution of these profits, non-resident investors will be subject to a withholding tax of 20%. The proposal has been drafted in a balanced way to ensure that the Irish tax base is protected where Irish property transactions are taking place within collective investment vehicles whilst not damaging the commercial property market in the long term.
109. Deputy Michael Collins asked the Minister for Finance if he will investigate the cancellation of an insurance company's critical illness policy (details supplied); and if he will put supports in place for those who have lost their cover. [33650/16]
View answerThe provision of insurance cover and the price at which it is offered is a commercial matter for insurance companies and is based on an assessment of the risks they are willing to accept and adequate provisioning to meet those risks. There is no role for my Department or the Central Bank in this area and I am therefore unable to comment on the particular details provided.
As Minister for Finance, I am responsible for the development of the legal framework governing financial regulation. Neither I, nor the Central Bank can interfere in the provision or 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.
I appreciate that a decision by any firm to withdraw a product from market, in line with terms and conditions, can impact on existing consumers. For this reason, I would draw your attention to the Central Bank of Ireland's Consumer Protection Code which was introduced in 2006 and revised in 2012. It requires firms to act honestly, fairly and professionally in the best interest of consumers, act with due care and diligence, and prohibits firms from misleading customers.
An important protection in the Consumer Protection Code 2012 requires that where a regulated entity intends to amend or alter the range of services it provides, it must give notice to affected consumers at least one month in advance of the amendment being introduced.
110. Deputy Declan Breathnach asked the Minister for Finance to set out his views on the situation whereby self-employed persons are unable to avail of trans-border workers relief; if his attention has been drawn to the impact this is having on self-employed persons; his plans to address this unequal situation; if he has discussed this matter with the Minister for Jobs, Enterprise and Innovation; and if he will make a statement on the matter. [33313/16]
View answerI am informed by Revenue that Section 825A of the Taxes Consolidation Act 1997 (TCA) (as inserted by section 13 Finance Act 1998), which provides relief for trans-border workers, is confined only to employees holding certain employments outside the State. The scheme was originally introduced in response to concerns raised by cross border workers concerning the tax position of employees resident in the State and employed in Northern Ireland.
The purpose of section 825A TCA is to give relief to those workers who commute to a place of work outside the State and who exercise the duties of their employment wholly outside the State. The relief therefore is not easily aligned in a self-employed context as many elements of a self-employed business of an Irish resident would most likely be carried on from within the State. This could include for example, planning and organisation of activities and jobs, as well as various other ancillary and administrative functions. Therefore, unlike a foreign employment which is a clear, discrete activity carried on in wholly in another jurisdiction, self-employment assignments are much less defined and could present control issues. It should be noted of course that the employees of a self-employed contractor would be eligible for the relief.
In addition, an extension of the relief to the self-employed would likely provide an incentive for businesses to relocate north of the border in circumstances where the Irish income tax rates compared unfavourably with the prevailing UK rates. Finally, self-employed individuals have the option to incorporate and benefit from lower corporate tax rates whereas employees have no such option. One of the reasons for introducing the relief for cross-border employees was to shield their exposure to the higher rates of Irish income tax. There are no such exposures for a self-employed individual who incorporates his/her sole trade.
I understand the Minister for Jobs, Enterprise and Innovation is aware of this position.
111. Deputy Jack Chambers asked the Minister for Finance to outline his views on the fact that taxpayer funds are currently invested in three separate tobacco companies as part of the Ireland Strategic Investment Fund, managed through the National Treasury Management Agency; his views on the appropriateness of this investment; if he has expressed any views regarding this matter directly to the NTMA; his views on calls to add tobacco companies to the list of prohibited investment categories; and if he will make a statement on the matter. [33377/16]
View answerI am informed by the Ireland Strategic Investment Fund (ISIF) that as at 31st October 2016 ISIF had equity holdings in three tobacco companies with a value of €1.5 m or 0.02 per cent of its total assets.
Such investments should be considered in the context of ISIF's broader portfolio and the Fund's commitment to responsible investment. ISIF has recently published its Sustainability and Responsible Investment Policy which is available on its website. In addition, the Fund operates to high international standards and invests in line with both the UN-sponsored Principles for Responsible Investment (PRI) and the Santiago Principles, which are the globally accepted best practice principles for sovereign investment funds such as ISIF.
ISIF commits to reviewing all of its investments for exposures to sectors and/or companies with potentially controversial business exposures and associated reputational risks. Exclusion has not been part of ISIF's Responsible Investment strategy with the only exclusions from the Fund being mandated by legislation. To-date, the Cluster Munitions and Anti-Personnel Mines Act (2008) is the only relevant legislation and the ISIF operates a prohibited securities list of 19 companies on this basis. There is currently no basis for tobacco exclusions in legislation. I am informed by ISIF that its senior management and the NTMA Board's Investment Committee agreed to review their current policy on exclusions. This review is underway and is expected to be completed by the end of the first quarter of 2017.
Separately, a review of ISIF's investment strategy, due to take place 18 months after the establishment of the ISIF, is also underway. The review will include an appraisal of the success of ISIF's mandate to date. I am informed by ISIF that preparatory work in respect of this review has commenced and is due to be completed by end-2016.
The NTMA (Amendment) Act 2014 provides that ownership of the Fund vests with the Minister for Finance. It also provides that the Fund shall, in reviewing its investment strategy, consult the Minister for Finance and the Minister for Public Expenditure and Reform. The review of the ISIF will be conducted in accordance with these provisions. In addition, the legislation provides that the Minister for Finance may consult with other Government Ministers as appropriate.
In light of all of the foregoing I am satisfied with the approach adopted by ISIF to date in implementing its agreed investment strategy while taking into account international best practice. Both the NTMA and Government are mindful of the fact that public attitudes and policy are not fixed and can evolve. The ongoing review of exclusions by the NTMA and the wider review of ISIF's investment strategy are opportunities to fine tune in the light of relevant developments both nationally and internationally.
112. Deputy Maureen O'Sullivan asked the Minister for Finance to set out the overall tax burden after budget 2017 and the expected overall tax burden for each year to 2021; the way in which this compares with the out-turn levels reported by his Department during the past decade; and if he will make a statement on the matter. [33397/16]
View answerThe information sought by the Deputy is set out in the following table. It shows the Exchequer tax outturns from 2006 to 2015 and the forecast for Exchequer tax revenues from 2016 to 2021, as set out in Budget 2017 last month. These nominal outturns and forecasts are also expressed as a percentage of Gross Domestic Product (GDP), Gross National Product (GNP) and on a per capita basis in the table.
|
Year |
Exchequer Tax Revenue € billion |
Exchequer Tax Revenue as a % of GDP |
Exchequer Tax Revenue as a % of GNP |
Exchequer Tax Revenue Per Capita € * |
|
2006 |
45.5 |
24.6% |
28.3% |
10,758 |
|
2007 |
47.2 |
23.9% |
27.9% |
10,797 |
|
2008 |
40.8 |
21.7% |
25.3% |
9,092 |
|
2009 |
33.0 |
19.5% |
23.6% |
7,289 |
|
2010 |
31.8 |
19.0% |
22.9% |
6,971 |
|
2011 |
34.0 |
19.7% |
24.4% |
7,438 |
|
2012 |
36.6 |
20.9% |
25.8% |
7,993 |
|
2013 |
37.8 |
21.0% |
24.9% |
8,231 |
|
2014 |
41.3 |
21.4% |
25.3% |
8,955 |
|
2015 |
45.6 |
17.8% |
23.5% |
9,839 |
|
2016 (f) |
48.1 |
18.3% |
22.3% |
10,272 |
|
2017 (f) |
50.6 |
18.4% |
22.5% |
10,722 |
|
2018 (f) |
53.6 |
18.6% |
22.8% |
11,254 |
|
2019 (f) |
56.5 |
18.7% |
23.0% |
11,783 |
|
2020 (f) |
59.4 |
18.8% |
23.3% |
12,282 |
|
2021 (f) |
62.4 |
18.9% |
23.5% |
12,809 |
(f) Budget 2017 Exchequer tax revenue forecast.
*The population estimates compiled by the CSO are currently based upon the 2011 Census results.
It should be noted that Exchequer tax revenues exclude a number of levies such as social security contributions, which in some measures are used in calculating the tax burden. In addition, motor tax receipts, which is remitted to the Local Government Fund, is also not included in the figures. By way of contrast, in 2015, which takes account of the most up to date finalised data, the Exchequer tax revenue as a percent of GDP was c. 18%. However, if the 2015 social security contributions of c. €8.6 billion and 2015 motor tax receipts of c. €1.1 billion were included in the calculation, it would be around 22%.
In addition, while the forecasts of tax revenues for the period 2016 to 2021, as a percentage of GDP and GNP remain relatively flat, it is important to point out that the forecasts take account of an indicative c. €2.5 billion of fiscal space allocated to proposed tax reductions to be implemented over this period.
Furthermore, the decline in the Exchequer tax revenue as a percentage of GDP and GNP in 2015 is primarily due to the revision to the 2015 National Income and Expenditure data, which resulted in a significant upward revision to Ireland's GDP and GNP levels. This development raises questions regarding the relevance of comparisons using GDP and GNP as a denominator. As I am sure the Deputy is aware, an expert group chaired by Prof. Philip Lane, Governor of the Central Bank of Ireland, has been convened to consider this issue and is expected to report shortly.
113. Deputy Clare Daly asked the Minister for Finance to set out by year, for each of the years they have been operational, the cost to the Exchequer of the section 23 rented residential relief scheme, the section 50 student accommodation relief scheme and the rural renewal scheme. [33467/16]
View answer116. Deputy Catherine Murphy asked the Minister for Finance to set out in tabular form the number of landlords that have availed of the section 23 tax relief and the number of properties that were subject to section 23 tax relief for each year since the introduction of the relief; and if he will make a statement on the matter. [33579/16]
View answerI propose to take Questions Nos. 113 and 116 together.
I am advised by Revenue that the annual cost to the Exchequer of Section 23 Rented Residential Relief tax relief for 2004 to 2014, the latest year for which data are available, are included in their 'Costs of Tax Expenditures (Credits, Allowances and Reliefs)' table located on their webpage at www.revenue.ie/en/about/statistics/tax-expenditures.html. The relevant row in the table is titled "Rented Residential Relief - Section 23". For years prior to 2004, claims for incentive schemes on property were aggregated in tax returns with other claims and could not be separately distinguished. Accordingly data for earlier years are not available.
The Section 23 tax costs show the estimated tax cost relating to the total allowable expenditure in respect of the claims made. Under Section 23, the full amount of the relief must be deducted from the rental income of the particular property in the first year of letting, so the tax cost is shown by the year the claim was first made, despite the potential carry-forward which applied to this measure.
I am further advised that the annual cost to the Exchequer of Section 50 Student Accommodation tax relief and the Rural Renewal Scheme for 2011 to 2014, the years for which data are readily available on these schemes, are included in their 'Certain Property Based Tax Exemptions' table located on their webpage at www.revenue.ie/en/about/statistics/property-exemptions.html.
Due to the manner in which the data are recorded and published, there may be overlap between the costs in two tables cited above (some of the costs shown for the schemes specified are included in the cost for Section 23 relief but it is not possible quantify the exact amount of overlap).
With regard to the second question, the table cited above includes the numbers of claims for Section 23 relief. Information on tax returns is not submitted in a format that allows the number of properties that were subject to Section 23 relief to be separately identified.
114. Deputy Clare Daly asked the Minister for Finance to set out the cost to the Exchequer of the abolition of stamp duty for first-time buyers in each of the years for which that scheme was operational. [33469/16]
View answerIt is assumed that the Deputy is referring to the period from 31 March 2007 to 8 December 2010 during which first time buyers were entirely exempt from stamp duty. I am advised by Revenue that the following table shows the annual tax foregone as a result of this exemption.
|
Year |
Tax Foregone €m |
|
2010 |
79 |
|
2009 |
82 |
|
2008 |
179 |
|
2007 |
136 |
115. Deputy Charlie McConalogue asked the Minister for Finance to outline his plans to expand the medical criteria under the disabled drivers and disabled passengers tax concessions scheme to include blind persons for eligibility for a primary medical certificate; and if he will make a statement on the matter. [33573/16]
View answerThe Disabled Drivers and Disabled Passengers (Tax Concessions) Scheme provides relief from VAT and VRT (up to a certain limit) on the purchase of an adapted car for transport of a person with specific severe and permanent physical disabilities, payment of a fuel grant, and an exemption from Motor Tax.
To qualify for the Scheme an applicant must be in possession of a Primary Medical Certificate. To qualify for a Primary Medical Certificate, an applicant must be permanently and severely disabled within the terms of the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994 and satisfy one of the following conditions:
- be wholly or almost wholly without the use of both legs;
- be wholly without the use of one leg and almost wholly without the use of the other leg such that the applicant is severely restricted as to movement of the lower limbs;
- be without both hands or without both arms;
- be without one or both legs;
- be wholly or almost wholly without the use of both hands or arms and wholly or almost wholly without the use of one leg;
- have the medical condition of dwarfism and have serious difficulties of movement of the lower limbs.
The Senior Medical Officer for the relevant local Health Service Executive administrative area makes a professional clinical determination as to whether an individual applicant satisfies the medical criteria. A successful applicant is provided with a Primary Medical Certificate, which is required under the Regulations to claim the reliefs provided for in the Scheme. An unsuccessful applicant can appeal the decision of the Senior Medical Officer to the Disabled Drivers Medical Board of Appeal, which makes a new clinical determination in respect of the individual. The Regulations mandate that the Medical Board of Appeal is independent in the exercise of its functions to ensure the integrity of its clinical determinations.
The Medical Board of Appeal's clinical determination is limited to the scope of the six qualifying criteria, and the Board does not have discretion in relation to the application of these criteria. The criteria to qualify for the Scheme are necessarily precise and specific. After six months a citizen can reapply if there is a deterioration in their condition.
The Scheme represents a significant tax expenditure. Between the Vehicle Registration Tax and VAT foregone, and the repayment of excise on fuel used by members of the Scheme, the Scheme represented a cost of €50.3 million to the Exchequer in 2015, an increase from €48.6 million in 2014. These figures do not include the revenue foregone to the Local Government Fund in the respect of the relief from Motor Tax provided to members of the Scheme.
I recognise the important role that the Scheme plays in expanding the mobility of citizens with disabilities. I have managed to maintain the relief at current levels throughout the crisis despite the requirement for significant fiscal consolidation. From time to time I receive representations from individuals who feel they would benefit from the Scheme but do not qualify under the six criteria. While I have sympathy for these cases, given the scale and scope of the Scheme, I have no plans to expand the medical criteria beyond the six currently provided for in the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994.
