Written Answers Nos. 131-141
131. Deputy Pearse Doherty asked the Minister for Finance the expected annuities on retirement based on reaching the standard fund threshold of €1.3 million if the standard fund threshold was reduced to €1.3 million; and if he will make a statement on the matter. [12218/17]
View answer132. Deputy Pearse Doherty asked the Minister for Finance the expected annuities on retirement based on reaching the standard fund threshold of €2 million; and if he will make a statement on the matter. [12219/17]
View answerI propose to take Questions Nos. 131 and 132 together.
In Budget 2013 I indicated that tax relief on pension contributions would in future only serve to subsidise pension schemes that deliver income of up to €60,000 per annum. Extensive work was subsequently undertaken to consider the technical aspects of delivering on this Budget undertaking. This work was of necessity based on 2013 valuations. While there was not a direct specific correlation, this led to the reduction from €2.3 million to €2 million in the SFT in Budget 2014 and Finance (No.2) Act 2013 with effect from 1 January 2014. Without engaging in similar detailed work it would not be possible to make an estimate of the annuities that could be expected where the SFT had been reduced to €1.3 million.
133. Deputy Pearse Doherty asked the Minister for Finance the number of pension funds drawn down on retirement on which there was an initial drawdown, that had valuations (details supplied), in each of the years 2013 to 2016, in tabular form. [12226/17]
View answerSection 790AA of the Taxes Consolidation Act 1997 provides for the taxation of retirement lump sums, paid under various pension arrangements, that are above the specified tax-free limit of €200,000.
Revenue has advised me that its records are not maintained in a manner that facilitates the provision of the information in the tranches requested by the Deputy. However, the following table sets out the total number of relevant retirement lump sum payments (> €200,000) and the associated tax collected for the years 2013 to 2016.
Revenue has also confirmed that it holds no data in regard to retirement lump sums where the amounts paid were below the tax-free limit.
|
Year |
Total number of retirement lump sum payments > €200,000 |
Total tax paid (millions) |
|
2013 |
857 |
€14.4 |
|
2014 |
888 |
€12.2 |
|
2015 |
883 |
€14.8 |
|
2016 |
910 |
€13.2 |
134. Deputy Pearse Doherty asked the Minister for Finance the number of taxpayers who availed of the incapacitated child benefit in each of the past five years; and if he will make a statement on the matter. [12249/17]
View answer135. Deputy Pearse Doherty asked the Minister for Finance his views on whether there is sufficient awareness of the incapacitated child benefit among taxpayers; if consideration has been given to proactively bringing it to the attention of possible candidates such as through collaboration with the Departments of Health, Children and Youth Affairs or Social Protection; and if he will make a statement on the matter. [12250/17]
View answerI propose to take Questions Nos. 134 and 135 together.
I have assumed for the purposes of this reply that the Deputy's questions refer to the Incapacitated Child Tax Credit.
I am advised by Revenue that the trend in the number of claims, and associated costs, for the Incapacitated Child Tax Credit is available in the Costs of Tax Expenditures Table on the Revenue Statistics webpage at http://www.revenue.ie/en/about/statistics/costs-expenditures.html.
The information provides an annual breakdown of the cost to the Exchequer and the associated numbers claiming the "Additional Credit for Incapacitated Child" for the years 2004 to 2014; which are the years for which complete PAYE and self-employed income tax filing data are available. The published information will be updated in due course as newer data, including from the 2015 Form 11 for self-employed cases, is available. However, despite the absence of complete information for 2015 onwards, Revenue has also advised that there is more timely information available on claims in respect of PAYE taxpayers in employment. That data reflects the number of PAYE taxpayers with the Incapacitated Child Credit on their record, irrespective of whether the taxpayer has the earning capacity to use some or all of the credit.
The comparison of the published website data (PAYE and self-employed taxpayers who have used all or some of the incapacitated child credit) up to 2014, and provisional data for PAYE taxpayers only up to 2017, is as follows:
|
Year |
PAYE taxpayers in employment credit on record |
PAYE and self-employed taxpayers: claims giving rise to a cost to the Exchequer (years for which complete data is available) |
|
2013 |
14,682 |
17,700 |
|
2014 |
15,292 |
20,300 |
|
2015 |
15,673 |
|
|
2016 |
15,890 |
|
|
2017 |
15,893 |
The entitlement to the Incapacitated Child Tax Credit is set out in section 465 Taxes Consolidation Act 1997 (as amended). This provides that a taxpayer is entitled to the tax credit for a year if it is proven that he or she had a permanently incapacitated living child:-
- under 18 years of age, or
- over 18 years who is permanently incapacitated from maintaining himself/herself and became permanently incapacitated either before reaching 21 years, or had become so incapacitated after reaching the age of 21 years but while receiving full-time instruction at any university, college, school or other educational establishment.
To establish entitlement to the credit in respect of any child, medical evidence is required. Once confirmation of entitlement has been provided with the initial claim, the credit will be awarded to the eligible taxpayer in subsequent tax years provided the relevant conditions continue to be met.
I am advised by Revenue that they have regular contact with relevant Government bodies and agencies, and voluntary bodies, about the Incapacitated Child Tax Credit. Those contacts include regular updating of information to the Citizens Information Board for their website Citizensinformation.ie.
Revenue has also advised that they have ongoing contact with the Departments of Social Protection, Health and Children and Youth Affairs; and update those Departments specifically about the credit, including information about the conditions for claiming the credit, how to claim it (including that the credit is available to claim online on PAYE Services), and the necessary evidence which is required from medical practitioners. Revenue is always open to exploring ways in which awareness of the credit may be increased.
The approach towards raising awareness of the Incapacitated Child Tax Credit is in keeping with other initiatives undertaken by Revenue to publicise taxpayers' entitlements to tax credits and reliefs which included sending a targeted, written reminder, late last year, to almost 140,000 taxpayers who had not claimed any additional tax credits in the previous four years.
136. Deputy Martin Heydon asked the Minister for Finance the reason tax on a pension for a person (details supplied) in County Kildare has increased in the past couple of months; and if he will make a statement on the matter. [12424/17]
View answerI am advised by Revenue that the person concerned is, based on the information available to Revenue, paying the correct tax for 2017. The person was incorrectly granted an additional PAYE tax credit in 2016. This credit was correctly removed for 2017 resulting in an additional tax liability. A tax credit certificate issued to the person concerned on 12 December 2016 showing the correct credits.
I am advised by Revenue that the local Revenue District will be in direct contact with the person concerned in the matter very shortly.
137. Deputy Thomas Byrne asked the Minister for Education and Skills if his attention has been drawn to a shortage in the availability of the trade of shuttering carpenters here at present. [12285/17]
View answerAs levels of activity in the construction sector continues to increase, demand for skilled and semi-skilled occupations is forecast to increase over the coming years. The planning of education and training provision is taking account of this forecasted growth in demand in both the apprenticeship system and also the broader Further Education and Training programmes.
While there is no dedicated apprenticeship for form shuttering in Ireland, aspects of the skills required to carry out formwork are covered in the statutory carpentry and joinery apprenticeship. There has been strong growth in the numbers of registrations in the carpentry and joinery apprenticeship with 399 apprentices registering in 2016, a 37% increase on the 2015 figure.
Further Education and Training providers deliver a range of specific skills programmes for the construction sector outside of the apprenticeship system. SOLAS, in consultation with Industry and Education and Training Boards continue to expand provision to meet the needs of the construction sector in a number of semi-skilled areas. I understand that formwork skills will be covered in a new Construction Operative Programme which will be rolled out in 2017 with approximately 100 places.
138. Deputy Catherine Murphy asked the Minister for Education and Skills the status of plans to provide additional classrooms at a school (details supplied); if prefabs are likely to be required; and if he will make a statement on the matter. [12220/17]
View answerI wish to advise the Deputy that the primary school in question is recognised as a single stream school and is expected to continue operating at this level. There is no requirement therefore for additional classrooms.
The Deputy will be aware that the school building in which the primary school is accommodated is also hosting a new post primary school during its start-up years. In that regard, it is my Department's intention to construct a new school building for the post-primary school and architectural planning to deliver the building project concerned has commenced.
139. Deputy Catherine Murphy asked the Minister for Education and Skills if approval will be given to proceed with the classrooms in advance of a hall for a school (details supplied); if his attention has been drawn to the fact that prefabs are currently costing €40,000 per annum; and if he will make a statement on the matter. [12222/17]
View answerIn March 2015 my Department approved a devolved grant for the provision of two mainstream classrooms with en-suite toilets and the conversion of an existing classroom to a multi-purpose room at the school to which the Deputy refers.
The School subsequently submitted an application for funding for a GP room which the school said it would co-fund. In the circumstances, the Department agreed to make a contribution towards the provision of a GP room in addition to the accommodation already approved.
The Board of Management submitted documentation in December 2016 with a projected cost plan well in excess of the approved grant generated, in the main, by the extent of the GP provision the school had planned.
The school was advised in a letter dated 14 December 2016 to scale back the works to be consistent with the scope of works and grant originally approved.
My Department has no difficulty with the project proceeding within the scope of work and grant approved, provided that this course of action is now compliant with all Statutory approvals. It would be prudent for the School Authority to contact my Department's Planning and Building Unit to discuss this matter.
140. Deputy Niamh Smyth asked the Minister for Education and Skills the status of a project (details supplied); the timeframe for the provision of same; and if he will make a statement on the matter. [12225/17]
View answerThe project referred to by the Deputy was advocated during consultation meetings surrounding the development of a local authority strategy. The ETB in question is a member of the strategy group established by the local authority and has participated in its public consultation process.
The project is a matter for the local authority in the first instance in line with its strategy. I understand that while the ETB's premises may be part of the consideration for same, no decision to house the project there has been taken.
The ETB, in the context of its training remit, provides IT-related courses and apprenticeships from the location in question.
As indicated in my reply of 16 and 29 November, the proposed project is primarily a matter for the relevant local authority, which would be best placed to provide further information. My Department is not directly involved in the project and accordingly I am not in a position to provide the type of information requested by the Deputy.
141. Deputy Seán Haughey asked the Minister for Education and Skills the proposed new primary schools in the Dublin 13 area on the school building programme; the stages at which these schools are at on the programme; when these schools will be operational; and if he will make a statement on the matter. [12233/17]
View answerI wish to advise the Deputy that it is my Department's intention to construct two new 16-classroom schools to be co-located on a campus site serving the Dublin 13 area. The building projects will shortly be progressed to tender stage. The schools in question are currently operational.
