Written Answers Nos. 69 - 77
69. Deputy Jack Chambers asked the Minister for Finance the details of any payments made by his Department, its agencies or any bodies under his aegis to any broadcasters here in the years 2014, 2015 and 2016; the broadcaster to which the funds were provided; the reason for the payments; and if there are any reasons for payments to broadcasters in 2017. [14723/17]
View answerI understand that the Deputy is referring to payments specifically in respect of audio and visual broadcasting. Details of payments made by my Department are listed in the table provided. Of the 18 bodies under the aegis of my Department, 15 have confirmed a nil response to the information sought. The Office of the Revenue Commissioners and the Credit Reviewer have provided details of payments to broadcasters and these are listed in the table. It was not possible for NTMA to provide the information sought in the time available and therefore I will make arrangements to provide the outstanding information in line with Standing Orders.
Payments made in 2014, 2015, 2016 & 2017 by the Department of Finance
|
Broadcaster |
Year and Reason for payment |
|
Oireachtas Broadcasting |
Budget 2015 (€959.40) Budget 2016 (€780) |
|
VITEL Productions |
National Economic Dialogue 2015(€15, 152.25) |
|
AVTEK Solutions |
National Economic Dialogue 2016(€17,656.65 |
Payments made in 2014, 2015, 2016 & 2017 by Bodies under the aegis of the Department of Finance
|
Body |
Payments made in 2014, 2015, 2016 & 2017 |
Broadcaster |
Reason for payments |
|
Office of the Revenue Commissioners |
2014: €481,216 2015: €289,939 2016: €673,842 2017: €117,821 |
All Irish broadcasters, through MediaVest advertising agency. |
Advertising |
|
Credit Reviewer
|
2014: €70,505 2015: €85,472 2016: €80,421 2017: €28,522 |
RTE Radio 1 Newstalk Today FM UTV FM104 Q102 Cork FM WLR Limerick Live LMFM Galway Bay |
Advertising |
The following deferred reply was received under Standing Order 42A
As indicated in my response, it was not possible for the National Treasury Management Agency (NTMA) to provide the information sought in the time available. The NTMA has since provided a Nil response in respect of the information sought and has also provided information in relation to the strategic Banking Corporation of Ireland (SBCI) as set out in the table.
Payments made in 2014, 2015, 2016 & 2017 by SBCI
|
Payments made in 2014, 2015, 2016 and 2017 |
Broadcaster |
Reason for payments |
|
2015: €258,110 |
2015: RTE Radio |
Advertising |
|
2016: €116,745 |
2016: RTE Radio |
|
|
Newstalk |
||
|
Today FM |
||
|
UTV Radio |
||
|
Communicorp |
||
|
Limerick Live 95 |
||
|
Northern Sound |
70. Deputy Martin Heydon asked the Minister for Finance the options that are open to charitable organisations that are suffering significant VAT charges and are not in a position to recover this VAT due to their charitable status (details supplied); and if he will make a statement on the matter. [14755/17]
View answerI am advised by Revenue that the supply of goods and services are generally liable to VAT at the various rates specified in the VAT Consolidation Act, 2010. Under the EU VAT Directive there is no scope to exempt supplies on the basis of charitable status.
Generally, activities engaged in by charities are outside the scope of VAT and therefore they do not account for VAT on their supplies and accordingly have no entitlement to VAT deductibility on their inputs. There is, however, provision for refunds of VAT to charities in certain circumstances, including VAT on the purchase of new medical instruments and appliances or the purchase of medical research equipment which are funded by voluntary donations. Please see the following link for further information: http://www.revenue.ie/en/tax/vat/leaflets/charities.html.
In addition, the Deputy will be aware that my officials have been engaged with the Irish Charities Tax Reform Group in recent years to examine how charities might be compensated for VAT incurred on their inputs. The report of this group is available on my Department's website. In Budget 2017 I asked my officials to re-engage with that group to review the options in this regard. This work is ongoing.
71. Deputy Róisín Shortall asked the Minister for Finance further to Parliamentary Question No. 89 of 9 March 2017, the details of the VAT collected by the Revenue Commissioners under EU rules governing the place of supply of TBE services, setting out the amount collected on behalf of and remitted to each member country in that month, for each month from January 2015 to February 2017, in tabular form. [14756/17]
View answerOn 1 January 2015, new EU VAT rules came into effect changing the place of supply in respect of all supplies of telecommunications, broadcasting and electronic (TBE) services to consumers, from the place where the supplier is located to the place where the consumer resides. The VAT Mini One Stop Shop (MOSS), which is an optional scheme, also came into operation on 1 January 2015 allowing business to submit returns and pay the relevant VAT due to EU Member States through the web portal of one Member State, instead of having to register for VAT in multiple Member States.
I am informed by Revenue that the total VAT collected under the TBE rules, 1 January 2015 to the end of February 2017 and paid over to other Member States is shown in the table.
|
Month Year |
Net Collection €m |
Pay-over to Other Member States €m |
|
Jan-15 |
- |
- |
|
Feb-15 |
- |
- |
|
Mar-15 |
- |
- |
|
Apr-15 |
149.3 |
- |
|
May-15 |
8 |
91.5 |
|
Jun-15 |
1.6 |
35.4 |
|
Jul-15 |
105.6 |
1.4 |
|
Aug-15 |
24.7 |
92.4 |
|
Sep-15 |
0.3 |
8 |
|
Oct-15 |
75.6 |
0.3 |
|
Nov-15 |
31.5 |
69.7 |
|
Dec-15 |
5.3 |
6.9 |
|
Jan-16 |
99.7 |
3.4 |
|
Feb-16 |
21.4 |
71.7 |
|
Mar-16 |
0.1 |
4.6 |
|
Apr-16 |
122.2 |
4 |
|
May-16 |
10.4 |
95.6 |
|
Jun-16 |
-0.9 |
5.7 |
|
Jul-16 |
137.6 |
0 |
|
Aug-16 |
6.8 |
99.7 |
|
Sep-16 |
-0.3 |
3.8 |
|
Oct-16 |
144.6 |
0.5 |
|
Nov-16 |
10.7 |
101.5 |
|
Dec-16 |
0.8 |
9.8 |
|
Jan-17 |
341.3 |
0.6 |
|
Feb-17 |
0.6 |
243.9 |
The majority of VAT MOSS returns and payments are received on a quarterly basis, in the month following the quarterly period. VAT MOSS payments are subsequently transferred to Member States by the 10th of the subsequent month. Therefore a monthly breakdown is not available. The table provides an overview of the VAT collected and transferred to each Member State on a quarterly basis from the 1st of January 2015 to the end of February 2017. Small variations may be observed between the two tables due to rounding. Please note that some of these values are provisional and maybe subject to revision.
|
€ Million |
2015-Q2 |
- |
2015-Q3 |
- |
2015-Q4 |
- |
2016-Q1 |
- |
2016-Q2 |
- |
2016-Q3 |
- |
2016-Q4 |
2017-Q1 |
- |
|
|
Country |
Collected |
Paid |
Collected |
Paid |
Collected |
Paid |
Collected |
Paid |
Collected |
Paid |
Collected |
Paid |
Collected |
Paid |
Collected |
Paid |
|
GB |
44.4 |
35.2 |
39.4 |
29.9 |
35.1 |
25 |
33.8 |
24.3 |
44.2 |
31.9 |
44.1 |
31.8 |
47.7 |
34.4 |
114.4 |
81.6 |
|
DE |
30.5 |
26.4 |
24.2 |
19.3 |
18.5 |
13.4 |
20 |
14.6 |
24.5 |
17.8 |
23.1 |
16.8 |
26.5 |
19.2 |
61.9 |
44.2 |
|
FR |
25.3 |
20.9 |
19.8 |
15.3 |
15.9 |
11.3 |
15.1 |
10.8 |
21.4 |
15.2 |
22 |
15.7 |
22.9 |
16.3 |
48.3 |
34.2 |
|
IT |
10.6 |
8.9 |
8.2 |
6.4 |
6.3 |
4.5 |
6.9 |
5 |
8.2 |
5.9 |
8.6 |
6.2 |
9.3 |
6.6 |
21.7 |
15.4 |
|
ES |
7.6 |
6.2 |
6.5 |
5 |
5.2 |
3.7 |
5.2 |
3.7 |
7.5 |
5.4 |
8.3 |
5.9 |
8.6 |
6.1 |
15.3 |
10.8 |
|
NL |
6.5 |
5.2 |
5.7 |
4.4 |
4.8 |
3.5 |
6.9 |
4.9 |
7.4 |
5.3 |
7.1 |
5.1 |
7.8 |
5.6 |
14.8 |
10.5 |
|
SE |
6.7 |
5.3 |
5.6 |
4.3 |
4.8 |
3.4 |
5.1 |
3.6 |
7.4 |
5.3 |
6.5 |
4.6 |
7.1 |
5 |
16.5 |
11.6 |
|
DK |
5.1 |
3.9 |
4.5 |
3.3 |
3.9 |
2.8 |
4 |
2.8 |
5.7 |
4 |
5.2 |
3.7 |
5.5 |
3.9 |
12.6 |
8.9 |
|
BE |
4.3 |
3.4 |
3.7 |
2.7 |
3.1 |
2.2 |
3.3 |
2.3 |
4.2 |
3 |
4.1 |
3 |
4.3 |
3 |
8.7 |
6.2 |
|
AT |
3.5 |
3 |
2.5 |
2 |
1.9 |
1.4 |
2.1 |
1.5 |
2.7 |
1.9 |
2.5 |
1.8 |
2.9 |
2.1 |
7 |
5 |
|
PL |
2.5 |
2.1 |
2 |
1.6 |
1.7 |
1.2 |
1.7 |
1.2 |
2.3 |
1.7 |
2.5 |
1.8 |
2.7 |
1.9 |
4.1 |
2.9 |
|
FI |
2.2 |
1.7 |
1.8 |
1.3 |
1.5 |
1.1 |
1.6 |
1.1 |
2.3 |
1.6 |
2 |
1.4 |
2.2 |
1.5 |
4.1 |
2.9 |
|
PT |
1.3 |
1 |
1.1 |
0.9 |
1 |
0.7 |
1 |
0.7 |
1.3 |
0.9 |
1.4 |
1 |
1.5 |
1 |
2.3 |
1.7 |
|
EL |
1.4 |
1.1 |
1.3 |
0.9 |
0.5 |
0.4 |
0.9 |
0.6 |
1.1 |
0.8 |
1.3 |
1 |
1.3 |
0.9 |
2.4 |
1.7 |
|
CZ |
1.3 |
1 |
0.9 |
0.7 |
0.8 |
0.6 |
0.9 |
0.6 |
1.2 |
0.8 |
1.4 |
1 |
1.3 |
0.9 |
2.2 |
1.6 |
|
HU |
0.8 |
0.7 |
0.7 |
0.5 |
0.6 |
0.4 |
0.6 |
0.5 |
0.9 |
0.6 |
1 |
0.7 |
1 |
0.8 |
1.8 |
1.3 |
|
RO |
0.9 |
0.7 |
0.7 |
0.5 |
0.6 |
0.5 |
0.6 |
0.4 |
0.7 |
0.5 |
0.8 |
0.6 |
0.8 |
0.5 |
1.4 |
1 |
|
HR |
0.3 |
0.3 |
0.4 |
0.3 |
0.4 |
0.3 |
0.3 |
0.2 |
0.4 |
0.3 |
0.5 |
0.4 |
0.5 |
0.4 |
0.6 |
0.4 |
|
SK |
0.4 |
0.3 |
0.3 |
0.2 |
0.2 |
0.2 |
0.2 |
0.2 |
0.4 |
0.3 |
0.3 |
0.2 |
0.4 |
0.3 |
0.8 |
0.6 |
|
BG |
0.3 |
0.2 |
0.2 |
0.2 |
0.2 |
0.2 |
0.3 |
0.2 |
0.3 |
0.2 |
0.3 |
0.2 |
0.3 |
0.2 |
0.5 |
0.4 |
|
LU |
0.2 |
0.2 |
0.2 |
0.2 |
0.2 |
0.1 |
0.2 |
0.1 |
0.3 |
0.2 |
0.3 |
0.2 |
0.3 |
0.2 |
0.3 |
0.2 |
|
LT |
0.2 |
0.2 |
0.2 |
0.1 |
0.2 |
0.1 |
0.2 |
0.1 |
0.2 |
0.1 |
0.2 |
0.1 |
0.2 |
0.2 |
0.4 |
0.3 |
|
CY |
0.2 |
0.1 |
0.2 |
0.1 |
0.1 |
0.1 |
0.2 |
0.1 |
0.2 |
0.1 |
0.2 |
0.2 |
0.2 |
0.2 |
0.3 |
0.2 |
|
SI |
0.2 |
0.1 |
0.2 |
0.1 |
0.2 |
0.1 |
0.1 |
0.1 |
0.2 |
0.1 |
0.2 |
0.1 |
0.2 |
0.2 |
0.3 |
0.3 |
|
EE |
0.2 |
0.1 |
0.1 |
0.1 |
0.1 |
0.1 |
0.1 |
0.1 |
0.2 |
0.1 |
0.2 |
0.1 |
0.2 |
0.2 |
0.4 |
0.3 |
|
LV |
0.2 |
0.1 |
0.1 |
0.1 |
0.1 |
0.1 |
0.1 |
0.1 |
0.2 |
0.1 |
0.2 |
0.1 |
0.2 |
0.2 |
0.4 |
0.3 |
|
MT |
0.1 |
0.1 |
0.1 |
0.1 |
0.1 |
0.1 |
0.1 |
0.1 |
0.2 |
0.1 |
0.1 |
0.1 |
0.2 |
0.1 |
0.2 |
0.2 |
72. Deputy Fiona O'Loughlin asked the Minister for Education and Skills the similar third level courses (details supplied) in different universities that are not both eligible for SUSI; and if he will make a statement on the matter. [14572/17]
View answerApproved undergraduate courses for the Student Grant Scheme 2016 are prescribed in the Student Support Regulations 2016 and in the Student Support Act 2011.
The Regulations prescribe that an approved undergraduate course is a full-time course leading to a major higher education and training award which takes a minimum of two years to complete in an approved institution.
Courses that are part-time or that are less than two years in duration or leading to a special purpose/minor award rather than a major award are not approved for the purposes of the Student Grant Scheme.
I understand that the new dental nursing course in UCC does not lead to a major higher education and training award and as such, is not an approved course. However, should UCC recalibrate the course content and final award, then the course could be considered for grant support.
73. Deputy Clare Daly asked the Minister for Education and Skills if he will sanction a fourth teacher in September 2017 for a school (details supplied) which is a rural DEIS school with an enrolment of 88 for the upcoming 2017/18 academic year; and if he will make a statement on the matter. [14577/17]
View answerThe criteria used for the allocation of teachers to primary schools is published annually on the website of the Department of Education and Skills. The key factor for determining the level of staffing resources provided at individual school level is the staffing schedule for the relevant school year and pupil enrolments on the previous 30 September. The staffing schedule operates in a clear and transparent manner and treats all similar types of schools equally irrespective of location.
Staffing arrangements for the 2017/18 school year are set out in Circular 0017/2017 which is available on my Department's website.
The staffing arrangements include an appeals mechanism for schools to submit an appeal under certain criteria to an independent Appeals Board.
74. Deputy Sean Fleming asked the Minister for Education and Skills if home tuition will be approved for a person (details supplied); and if he will make a statement on the matter. [14594/17]
View answerMy Department's policy is focused on ensuring that all children, including those with autism, can have access to an education appropriate to their needs, preferably in school settings through the primary and post-primary network.
In terms of the education provision for children who have autism, my Department has always recognised the importance of early intervention. Children with autism can be enrolled in an early intervention class from the age of 3.
Children in early intervention classes benefit from a reduced pupil-teacher ratio of 6:1. Class teachers are fully qualified and have access, through the Special Education Support Service, to training in a range of autism-specific interventions. Each class will have a minimum of 2 Special Needs Assistants.
As each child with autism is unique they should have access to a range of different approaches to meet their individual needs. This facilitates access to individualised education programmes which can be supported by Special Needs Assistants and fully qualified professional teachers who may draw from a range of autism-specific interventions, including Applied Behaviour Analysis (ABA), Treatment and Education of Autistic Communication Handicapped Children (TEACCH) and Picture Exchange Communications System (PECS) as well as the appropriate school curriculum with the option, where possible, of full or partial integration and interaction with other pupils.
The use of ABA as part of the range of interventions is particularly useful for addressing behavioural issues. My Department supports the use of ABA and training is provided for teachers in its use.
However, my Department does not accept, based on research, advice and best practice, that ABA should be the only approach used. While ABA helps to improve behaviour, other approaches, such as a number of those to which I have referred, are just as important in developing children's communication and speech skills.
An application for Home Tuition for the child referred to by the Deputy has recently been received in Special Education Section of my Department. Special Education Section are currently assessing the application with regard to the criteria for eligibility as set out in the Home Tuition Circular 0046/2016.
The purpose of the Home Tuition Grant Scheme is to provide a compensatory educational service for children with Special Educational Needs who are seeking an educational placement, either in a special school, a special class, including an early intervention class within a mainstream school, or a mainstream class in a mainstream school, with additional resources allocated by the National Council for Special Education (NCSE).
In the event that no placement is available, home tuition can only be provided until such a placement becomes available. Home tuition is provided as an interim provision only and should not be regarded as an optional alternative to a place in school.
It is of course open to parents, where a state funded school placement has been identified, to choose alternative educational interventions to those identified and funded by the State.
75. Deputy Clare Daly asked the Minister for Education and Skills if the total cost of residential institutions redress, reported as costing the State €1.518 billion, includes payments to former residents of other institutions other than those run by the 18 religious congregations and orders that have contributed, or have promised to contribute, funds to the tune of €320.8 million; and if not, the total figure. [14633/17]
View answer76. Deputy Clare Daly asked the Minister for Education and Skills the proportion of the total cost of residential institutions redress which is accounted for by institutions or organisations that are not part of the 18 religious congregations and orders. [14634/17]
View answer77. Deputy Clare Daly asked the Minister for Education and Skills the efforts he has made in relation to institutions or organisations, separate from the 18 religious orders or congregations, to recoup part of the cost of residential institutions redress for abuse suffered by their former residents. [14635/17]
View answer78. Deputy Clare Daly asked the Minister for Education and Skills the institutions and organisations that appear to have not contributed funds to residential institutions redress; and the amount paid out in compensation payments to former residents of those institutions and organisations. [14636/17]
View answer79. Deputy Clare Daly asked the Minister for Education and Skills the cost of redress for each institution for which payments were made by the Residential Institutions Redress Board to former residents. [14637/17]
View answer80. Deputy Clare Daly asked the Minister for Education and Skills the cost of residential institutions redress, per applicant, per institution. [14638/17]
View answer81. Deputy Clare Daly asked the Minister for Education and Skills the number of applicants for residential institutions redress per institution, successful and otherwise. [14639/17]
View answer82. Deputy Clare Daly asked the Minister for Education and Skills the religious denomination, if applicable, of institutions whose former residents were offered compensation by the Residential Institutions Redress Board. [14640/17]
View answerI propose to take Questions Nos. 75 to 82, inclusive, together.
The Redress Board was set up under the Residential Institutions Redress Act, 2002 to make fair and reasonable awards to persons who, as children, were abused while resident in industrial schools, reformatories and other institutions subject to state regulation or inspection.
The estimated overall cost of awards made by the Residential Institutions Redress Board and associated applicant costs is in the order of €1.25 billion. The Redress Board, which has made awards to nearly 15,600 applicants, operates independently and the application process is confidential in accordance with the terms of the 2002 Act.
The 2002 Act provides that applications coming before the Redress Board are treated in a confidential manner. This confidentiality is required in order to protect the identity of applicants and because the Redress Board, when considering an application, is not permitted to address any issue of fault or negligence arising out of the evidence given in an application and is not empowered to make a finding of fact relating to fault or negligence in relation to evidence submitted with an application.
The Act prohibits the publication of any information regarding an application made under the Act that refers to any other person, relevant person or institution by name or which could reasonably lead to such identification.
Therefore my Department does not have the application details sought by the Deputy.
The 2002 Indemnity Agreement between the Government and religious congregations provided for a collective contribution of €128 million from the 18 participating congregations in cash, counselling services and property.
The cash contributions of €54.42m under the Agreement have been received while information has been provided to my Department that confirms that counselling services in excess of the €10m provided for in the agreement have been funded directly by the contributing congregations.
Work to complete the outstanding property transfers is actively progressing and I should point out that in most of the remaining cases the transfer process is at a very advanced stage. It is worth noting also that most of the properties are already in use by the intended recipients.
