Written Answers Nos. 142 - 159
142. Deputy Róisín Shortall asked the Minister for Finance the third parties engaged as advisers with regard to the potential initial public offering of a bank (details supplied); the date each was appointed; the expected fees for their services; and if he will make a statement on the matter. [22997/17]
View answerIn December of last year, following a competitive procurement process, three firms were appointed to act as joint global coordinators to lead a selling syndicate in preparation for a possible AIB IPO. On the 23rd of March this year I further announced the addition of five joint bookrunners and a co-lead manager to the syndicate. The syndicate banks have been appointed until July 2018. This provides the State with optionality on the timing of any such transaction through 2017 and 2018. The three global coordinators lead the transaction performing most of the work, while the bookrunners and co-lead manager will help to ensure coverage of the broadest possible range of relevant investors both by type and geography when it comes to the marketing and sales effort.
Fees are only payable to the syndicate on the completion of a successful transaction, and are proportional to the value of the transaction. As such it is not possible to provide the exact quantum of fees that would be paid as no transaction has occurred. The fees that have been negotiated by my officials are very competitive by reference to comparable transactions and are capped, while the number of banks appointed is also within precedent and does not affect the overall fee level payable.
Fees will also be payable to our independent financial advisor, Rothschild & Sons, appointed in December 2015 as well as communications advisors Gordon MRM and London-based Citigate Dewe Rogerson, appointed in January 2017. Legal advisors, William Fry, were appointed in February 2015 in relation to matters with respect to the State's investments in AIB. Details of the fees paid to these parties are disclosed on an ongoing basis under the procurement section of the Department's website: http://www.finance.gov.ie/who-we-are/financials/consultancy/consultancy/
In addition to the above, AIB will also incur its own fees and expenses in relation to the initial public offering, these will include broker, corporate advisory, accounting and legal fees connected with the listing. These fees and expenses are a matter for the board and management of AIB, are borne by the company directly and will be disclosed as part of the Prospectus ahead of any transaction.
143. Deputy Pearse Doherty asked the Minister for Finance the VAT paid by sunbed premises in 2016; the estimated extra revenue that would be generated if VAT on these services was charged at the standard rate; and if he will make a statement on the matter. [23010/17]
View answerI am informed by Revenue that it is not possible to provide an estimate of the VAT paid by sunbed premises or the extra revenue that could be generated if the VAT charged was increased to the standard rate. This is because information available to Revenue does not separately identify the yield from individual products or activities such as sunbed premises.
144. Deputy Pearse Doherty asked the Minister for Finance the number of persons annually who availed of the CAT group A threshold in each of the years 2012 to 2016, in tabular form; the total value claimed through this threshold; and the number of persons whose claims exceeded this threshold by the regions of Border, midlands, west region, Dublin region, east and south-east region and south-west region, as per the Revenue Commissioner's organisational chart. [23117/17]
View answer145. Deputy Pearse Doherty asked the Minister for Finance the number of persons annually who availed of the CAT group B threshold in each of the years 2012 to 2016, in tabular form; the total value claimed through this threshold; and the total number of persons whose claims exceeded this threshold by regions of Border, midlands, west region, Dublin region, east and south-east region and south-west region, as per the Revenue Commissioners organisational chart. [23118/17]
View answer146. Deputy Pearse Doherty asked the Minister for Finance the number of persons annually who availed of the CAT group C threshold in each of the years 2012 to 2016, in tabular form; the total value claimed through this threshold; and the total number of persons whose claims exceeded this threshold by regions of Border, midlands, west region, Dublin region, east and south-east region and south-west region, as per the Revenue Commissioners organisational chart. [23119/17]
View answerI propose to take Questions Nos. 144 to 146, inclusive, together.
I am advised by Revenue that the number of persons who availed of the Capital Acquisitions Tax (CAT) Group thresholds A, B and C in each of the years from 2012 to 2016 and the total number of persons whose claims exceeded each threshold are as shown in the tables, which have been forwarded to the Deputy, broken down into Revenue administrative regions as requested by the Deputy.
The total value claimed through each threshold as requested by the Deputy is not readily available. Instead Revenue has provided the maximum amount of threshold available to claim by each of the individuals in the relevant category on the assumption that none of the individuals claimed previously using that threshold.
It should be noted that the number of claims exceeding the threshold refers to the number of individuals who exceeded their Group A, B or C thresholds in the relevant year. A portion of their threshold may have been utilised in earlier years in connection with other gifts or inheritances received.
147. Deputy Brendan Griffin asked the Minister for Finance if a person (details supplied) in County Kerry is eligible for the help-to-buy scheme. [23125/17]
View answerI am advised by Revenue that following a review of the information submitted by the person concerned, the person would appear to be eligible for the Help To Buy scheme. Revenue has also indicated that it has previously been in contact with the person concerned, regarding matters related to the application. When those matters are attended to, Revenue will be able to consider the application further.
148. Deputy Hildegarde Naughton asked the Minister for Finance his plans to implement a tax credit for primary medical certificate holders in full-time employment who do not qualify for financial supports from either the Department of Social Protection or the HSE due to the fact they do not satisfy the means test; and if he will make a statement on the matter. [23158/17]
View answerThe Primary Medical Certificate referred to by the Deputy was specifically designed for use in connection with the Disabled Drivers and Disabled Passengers Tax Concessions Scheme. It was not intended as a general measure of disability as the criteria relate primarily to disabilities of movement arising from the impairment or loss of limbs.
With regard to the Deputy’s proposal for a tax credit, there are currently a number of supports within the tax system available to disabled persons or to persons who provide care to disabled persons. These include the Disabled Drivers and Disabled Passengers scheme referred to above, the Blind Person’s Tax Credit, the Incapacitated Child Credit and the Dependent Relative Tax Credit. Relief from tax is also available in relation to the costs incurred in employing persons to care for incapacitated individuals and the cost of medical expenses. Certain exemptions from Income Tax may also be available depending on the individual’s circumstances, for example lump sum payments can be exempt from tax where paid by an employer because of injury or disability.
More detailed information on these types of measures is available in the Revenue Leaflet IT12, which provides a guide to taxation for those with disabilities. This is available from the Revenue website at http://www.revenue.ie/en/tax/it/leaflets/it12.pdf
Furthermore, it is my view that the tax system, which has as its primary function the collection of tax revenues to fund public expenditure, is not the most appropriate route through which to provide such supports as proposed by the Deputy. The tax system is limited in its ability to provide supports, as tax measures can only benefit those whose incomes are high enough to pay tax and thus benefit from any additional tax credit or relief. Direct expenditure measures can have a wider reach than taxation measures, and it is for this reason that direct expenditure is the main route through which assistance and services are provided by the State to individuals affected by disability.
149. Deputy Niall Collins asked the Minister for Finance if the Revenue Commissioners can take a family income supplement payment from the Department of Social Protection from a person's bank account in circumstances in which the Commissioners have an attachment order on the person's bank accounts; and if he will make a statement on the matter. [23176/17]
View answerI am advised that Revenue are in the process of obtaining details of the specific case from the Deputy.
I note that he has a similar question for tomorrow 17 May (PQ23994/17) and I understand that Revenue expect to be able to address the issues raised in today’s question when responding to the latter.
150. Deputy Peter Burke asked the Minister for Finance the reason a person (details supplied) in County Westmeath was refused exemption for VAT and VRT for a new passenger vehicle; and if he will make a statement on the matter. [23180/17]
View answerI am advised by Revenue that an application was made by the person concerned for admission to the Disabled Drivers and Passengers scheme in respect of a relative with a disability. The relevant Regulations governing the scheme require that the relative with the disability is living with the applicant and that the applicant is responsible for their care and transportation.
In this case, the applicant does not qualify under the scheme as the relative with the disability is not living with the person concerned and the person concerned is not responsible for the relative’s care.
If the person concerned is dissatisfied with this decision, she has the option of lodging an appeal under Section 145 & 146 of Finance Act 2001 by writing to Revenue’s Central Repayments Office, MTEK Building, Armagh Road, Monaghan.
151. Deputy Gerry Adams asked the Minister for Finance his plans to close the local Revenue Commissioners inquiry office in Dundalk to walk-in inquiries by members of the public. [23192/17]
View answerI am advised by Revenue that it operates an appointment service at the Dundalk office to members of the public.
Enhanced online and telephone services has resulted in a reduced demand for the traditional 'walk-in' services to public offices. The number of personal callers fell by 64% since 2008. I am advised by Revenue that taxpayers are choosing different channels to 'walk-in' services and are getting the information and assistance they require in a way that better meets their needs.
In this regard, Revenue introduced an appointments service in a number of public offices in 2015 and 2016, including Dundalk from December 2016. The provision of an appointments service at the Dundalk office provides a further improvement in Revenue's service to taxpayers. It enables taxpayers to arrange attendance at a time when they can be certain of a speedy service and removes the need for queuing.
Revenue offers a range of service channels to support taxpayers to comply voluntarily with their tax and duty obligations. Revenue continues to enhance its service offering and, in particular, the channels through which their customers can obtain information and/or engage with it. Revenue will shortly launch a substantially revamped website that will, inter alia, better meet the needs of taxpayers for clear and easy to understand information.
Many taxpayers prefer to do business online and at a time of their convenience. To meet that need, Revenue has in place modern, high-quality, accessible and user-friendly online services for taxpayers to manage their tax affairs at a time that best suits each taxpayer. Revenue continues to enhance those services as evidenced by recent on-line developments that include the facility for PAYE customers to file their tax returns online; the 'myaccount' service, eTax Clearance and the 'MyEnquiries' secure online enquiry facility. Additional developments are in the pipeline. This is supported by, for example, the introduction of a new Business Taxes service and consistent opening hours across the telephone services giving greater certainty for taxpayers.
152. Deputy Michael McGrath asked the Minister for Finance the position relating to the application of income tax for a person (details supplied) in County Cork. [23240/17]
View answerI am advised by Revenue that the increase of €5 per week in the State Contributory Pension for the person concerned resulted in a reduction in the Tax Credits applied to their employment pension of €42 for 2017 and therefore a reduction in their private pension payment of around €3.50 per month.
The Revenue Commissioners will contact the person concerned directly to verify that the tax deductions are correct.
153. Deputy Martin Heydon asked the Minister for Finance if banks are required to pay stamp duty on houses or loans sold by them; and if he will make a statement on the matter. [23272/17]
View answerI am advised by Revenue that, where a charge to stamp duty arises on the sale of loans or houses, it is the purchaser and not the person selling the particular loan or house who is required to pay the stamp duty. The rate of stamp duty that applies to houses (residential property) is 1% of the first €1m of the purchase price and 2% of the balance of the purchase price.
Prior to 7 December 2006, stamp duty was chargeable on documents securing loans on property situated in the State and any subsequent transfer of such secured loans. The Finance Act 2007 (section 100) terminated these charges for such ‘mortgage’ documents executed after this date and for transfers of such secured loans occurring after this date.
154. Deputy Robert Troy asked the Minister for Education and Skills the way in which catchment areas for school bus routes are determined; if there is a mechanism in place to change the catchment areas if they do not meet the needs of a particular area; and if he will make a statement on the matter. [23269/17]
View answerSchool transport is a significant operation managed by Bus Éireann on behalf of the Department.
Currently almost 116,000 children, including some 12,000 children with special educational needs, are being transported in over 4,000 vehicles on a daily basis to primary and post-primary schools throughout the country covering over 100 million kilometres annually.
The purpose of my Department's School Transport Scheme is, having regard to available resources, to support the transport to and from school of children who reside remote from their nearest school.
In general, children are eligible for school transport if they satisfy the distance criterion and are attending their nearest school, having regard to ethos and language.
Catchment areas are not a factor in determining eligibility for school transport.
155. Deputy Pat Deering asked the Minister for Education and Skills if a person (details supplied) is one of the longest serving deputy principals in the State. [22682/17]
View answerThe person refered to by the Deputy has been teaching since 1st July 1975 and has been serving as a Deputy Principal since 1st September, 1987.
The information relating to whether this person is the longest serving Deputy Princpal in the State is not information that is maintained by my Department.
156. Deputy Dara Calleary asked the Minister for Education and Skills the number of applications for reasonable accommodations received by county for the 2017 State examinations; the number of applications which have been refused by county; the number of appeals that have been received by the State Examinations Commission; his Department's budget in this regard; and if he will make a statement on the matter. [22715/17]
View answerThe State Examinations Commission has statutory responsibility for operational matters relating to the certificate examinations.
The State Examinations Commission operates a scheme of Reasonable Accommodations in the Certificate Examinations. Full details of the scheme are available from their website: www.examinations.ie/candidates/reasonableaccommodations.
In view of this I have forwarded your query to the State Examinations Commission for direct reply to you.
157. Deputy James Lawless asked the Minister for Education and Skills the number of guidance counsellors in schools in County Kildare in each of the years 2011 to 2016, in tabular form; and if he will make a statement on the matter. [22744/17]
View answerUp until September 2012, an ex-quota allocation was provided for guidance in addition to the standard teacher allocation to post primary schools. This resource was allocated in accordance with pupil enrolment. 42% of second-level schools at the time were allocated at least 22 hours per week in respect of guidance (22 hours being the equivalent of one teaching post) while the remainder of the schools were allocated between 8 and 17 hours of guidance per week.
Since September 2012 at post primary level guidance provision is now being organised by school management from within the staffing schedule allocation. Guidance is a whole school activity and schools have autonomy on how best to prioritise their available resources to meet the requirements in relation to guidance and the provision of an appropriate range of subjects to students. This operates at local school level and therefore the information requested by the Deputy on the number of guidance counsellors in post primary schools is not available centrally within my Department.
The Action Plan for Education 2016-2019 has a specific action to enhance guidance counselling at second-level as resources permit. A significant move was made in the 2016/17 school year with the restoration of half of the cut in provision for guidance counselling. This was equivalent to the restoration of 300 posts.
The allocation of a whole time equivalent of an additional 100 teachers to second level schools in Budget 2017 is a restoration of a further 16% of the teaching resources that were removed.
The delivery of this 16% restoration in addition to the 50% restoration in Budget 2016, means that two thirds of the Guidance allocation that was withdrawn in Budget 2012 will be restored in our schools with effect from September 2017.
The 400 posts will be provided in respect of Guidance as a separate allocation on school's staffing schedules from September 2017. The guidance allocation shown separately on the staffing schedules represents 0.4 of the PTR for each school. DEIS schools will have a guidance allocation of 1.15 of the PTR which represents the total guidance allocation that was restored to these schools.
158. Deputy James Lawless asked the Minister for Education and Skills if his attention has been drawn to a recent circular from his Department to primary schools directing a reduction in the number of school books to be purchased by parents for each child (details supplied); and if he will make a statement on the matter. [22745/17]
View answerMy ambition is to make the Irish education and training service the best in Europe within a decade.
To deliver on my ambition to be the best we have to improve information and complaint procedures for parents and students, particularly in relation to costs.
I want to give parents a strong voice in ensuring costs are always kept to a minimum.
I believe that we have to put a greater emphasis on reducing the cost of school uniforms and other costs.
Schools have to do everything possible to keep costs down for parents, including the use of generic items, sew on or iron on crests, and making sure that various elements of the uniform can be purchased in multiple stores.
In the Action Plan for Education I have committed to the restoration of capitation payments. In restoring capitation payments, where schools have introduced these cost effective principles, they will receive a premium capitation payment.
I believe that full transparency in relation to the use of any voluntary contributions is important information for parents to have. The Parent and Student Charter will require every school to set out a financial statement, which will include information on how any voluntary contributions are used.
This is part of a suite of measures I am introducing, including the School Admissions Bill which will reform information and procedures around the process of school enrolment, and the commencement of Fitness to Teach, which allow a complaint to be made about a registered teacher to the Teaching to Council for the first time.
Circular letter 32/2017 ‘Measures to be adopted by schools to reduce the cost of school uniforms and other costs’ was published at the end of April and is available on my Departments website.
Following the implementation of the circular, school authorities will be required to adopt the following principles of cost-effective practice which will put a greater emphasis on reducing the cost of school uniforms and other costs:
- All elements of a school uniform should be purchasable from various stores;
- Only iron on or sew on crests should be used;
- Wherever possible, generic rather than branded items should be specified (e.g. uniform, clothing, IT tablets, sports equipment etc.);
- Provide parents with a list of all required items and indicate the likely costs of these required items at best value stores;
- Provide a book rental scheme;
- Phase out, between now and September 2018, the use of workbooks which cannot be reused;
- Where an exclusive supply arrangement applies, it should be tendered for regularly and
- The Board of Management in each school will have to review the cost of items which they require parents to purchase and to make this information available to the school community.
Schools will consult with parents on their views and ask for suggestions on cost reduction initiatives. Parents will be asked for their views about school uniform costs, and other costs, through a questionnaire.
In relation to workbooks, the Circular advises that schools should phase out, between now and September 2018, the use of workbooks which cannot be reused.
My Department is very aware of the appropriate contribution that well-designed learning activities can make in the classroom. Resources that align well with the learning objectives of the curriculum (including workbook tasks) and which foster development of key skills and concepts are an important support for classroom learning and teaching and can help to consolidate students’ understanding.
Used skilfully, such activities can provide the teacher with valuable opportunities to promote independent learning; and for learners they can facilitate completion of differentiated activities or tasks at a number of levels. When these kinds of activities are integrated well into classroom teaching and learning, they can provide rich learning opportunities especially when combined with focussed classroom talk and discussion. By contrast, the negative uses of workbooks have also been highlighted in inspection reports, and appropriate recommendations made, in that regard, to schools and teachers.
My Department is committed to working with the Irish Educational Publisher’s Association to ensure that progress can be made on developing workbooks that can be reused.
The Circular provides a period, between now and September 2018, for the phasing out of workbooks which cannot be reused.
My Department supports for the provision of school books are dealt with through the school book rental scheme. My Department provides funding of €16m annually to schools to support the operation of school book rental schemes for students in all recognised Primary and Post-Primary schools within the Free Education Scheme. The arrangements in relation to this scheme are set out in Circular 0046/2013 which is published on my Department's website at http://www.education.ie/en/Circulars-and-Forms/Active-Circulars/cl0046_2013.pdf.
159. Deputy Thomas Byrne asked the Minister for Education and Skills the amount of funding provided by his Department in 2017 for funding apprenticeships; and the number of apprenticeships that are currently being funded. [22748/17]
View answerAn allocation of €98.7m has been made available for apprenticeship training in 2017. Currently, there are 30 apprenticeship programmes available, details of which can be found at www.apprenticeship.ie. Subject to successful validation a further 10 programmes will commence during 2017.
