Written Answers Nos. 86-105
86. Deputy Bernard J. Durkan asked the Minister for Finance the updated entitlement in terms of tax credits or allowances in the case of a person (details supplied); the extent of adjustment in the past five years; and if he will make a statement on the matter. [25134/17]
View answerI am advised by Revenue that for 2013 to 2017 inclusive, the person concerned is in receipt of both the Personal Tax Credit and the PAYE Tax Credit. A PAYE/USC Balancing Statement (P21) for each of years 2013 to 2016 issued to the person concerned on 5 May 2017 setting out her earnings and deductions for each of those years and any overpayment due has been refunded.
90. Deputy Michael McGrath asked the Minister for Finance the status of the implementation of the Thornhill report on local property tax; his plans for the further review of the local property tax; and if he will make a statement on the matter. [25199/17]
View answer91. Deputy Michael McGrath asked the Minister for Finance his plans to review the revaluation date of the local property tax; the timeframe for LPT charges to be changed arising from that revaluation; and if he will make a statement on the matter. [25200/17]
View answerI propose to take Questions Nos. 90 and 91 together.
I engaged Dr. Don Thornhill in 2015 to conduct a review to consider and make recommendations on the operation of the Local Property Tax, in particular, any impacts on LPT liabilities due to recent property price developments. Dr. Thornhill made a number of recommendations in his report on his review of the Local Property Tax. His central recommendation is for a revised system whereby a minimum level of LPT revenues in each local authority area would be determined by Government, ideally having regard to the apportionment between local authority areas of the historic yield. This in turn would allow for the estimation of LPT rates for each local authority area and the application of these by taxpayers and Revenue. Local authorities could adjust this rate upwards by a factor of up to 15%. This new system was recommended by Dr. Thornhill with a possible interim deferral of the next valuation date until November 2018 or November 2019.
In my Budget 2016 statement, I said that I would be proposing to Government that the revaluation date for the LPT be postponed from 2016 to 2019. This postponement meant that home owners were not faced with significant increases in their LPT in 2017 as a result of increased property values. The postponement also gives sufficient time for the other recommendations in Dr. Thornhill's report to be considered fully by the Government and there are no proposals to change this.
The Finance (Local Property Tax) (Amendment) Act 2015 gave effect to the postponement of the revaluation date of residential property for LPT purposes, and also to two of the recommendations in Dr. Thornhill's report, involving LPT relief for properties affected by pyrite and relief for properties occupied by persons with disabilities.
My Department will be considering issues relating to the implementation of other recommendations in the Thornhill Report in due course in line with the 2019 timeline. I also note that in accordance with the Programme for a Partnership Government a series of reports is currently in preparation for Government and for the Oireachtas, on potential measures to boost local government leadership and accountability.
92. Deputy Michael McGrath asked the Minister for Finance the number of staff resources allocated to tax audit and investigation activities as announced in budget 2017; the extra amount spent on information technology systems capacity; the amount of extra tax taken in as a result of this initiative; the amount of extra tax he expects to be taken in over 2017; and if he will make a statement on the matter. [25212/17]
View answerIn strengthening our commitment in tackling non-compliance, the 2017 Estimates provided an additional €5 million to Revenue for an additional 50 staff (full time equivalent) for audit and investigation activities, including tackling offshore tax evasion, as well as enhancing ICT systems capacity for data matching and data analytics in tax and duty compliance interventions. It was estimated that the total yield in 2017 from this additional resource and tackling offshore tax evasion would be €80m.
Revenue continually invests in systems capacity to support a wide range of taxation processing and compliance activity across both their internal and external systems. Therefore any additional spend on systems capacity will not only facilitate data matching and data analytics but will also ensure the performance across a range of systems. As such any extra spend cannot be directly attributable to individual functions.
I am advised by Revenue that they have recruited over 100 Executive Officers to date in 2017, 65 of whom went into a comprehensive two-year audit training programme. The balance went into an accelerated audit training programme, as they were already sufficiently qualified. It is anticipated that these staff will commence full time audit and compliance activities from mid-2017. It is too early to say what the final yield will be from tackling offshore tax evasion, audit & investigations arising from additional resources in 2017.
I am advised by Revenue that they projected that approximately 500 audit staff will retire over the next five years. They currently have c.400 at various stages of audit training. It is noted that the investment in the training and development of a Revenue auditor or investigator can take up to three to four years, depending on previous relevant experience. Revenue plans to recruit c. 150 Executive Officers per annum over the next five years with the majority of these going into audit training based on current resource provision.
93. Deputy Michael McGrath asked the Minister for Finance the amount of extra excise duties received in 2016 and to date in 2017 on cigarettes as a result of the increase of 50 cent in excise announced in budget 2017; the amount he expects to take in for 2017; and if he will make a statement on the matter. [25213/17]
View answerThe Excise Duty on a packet of 20 cigarettes was increased by 50 cents (including VAT) with effect from midnight on 11 October 2016. I am informed by Revenue that the additional Excise and VAT received since 11 October 2016 to end April 2017 is €20.1m. This calculation is based on provisional tobacco clearances and may be subject to revision.
The forecast yield in 2017 from the increase announced in Budget 2017 is €65m.
94. Deputy Michael McGrath asked the Minister for Finance the amount of tax revenue received as a result of the section 110 and other fund changes made as part of budget 2017; the amount he currently expects to receive as a result of the changes; and if he will make a statement on the matter. [25214/17]
View answerI am advised by Revenue that in relation to the Budget 2017 measures, a yield of €50 million was included in Budget 2017. This yield was both conservative and prudent at the time. To estimate the yield from these amendments into the future requires predicting changes in property prices as well as behavioural changes. It is too early for the Department or Revenue to revise the final amount expected in 2017 or beyond, however based on receipts received to date it is likely that the projected yield will be exceeded.
I am advised by Revenue that it is not possible to identify separately any element of the combined yield from the two measures in the tax yield.
95. Deputy Bernard J. Durkan asked the Minister for Finance if he is satisfied that the main banks are making adequate resources available to facilitate the urgently required house building programme; and if he will make a statement on the matter. [25219/17]
View answerAs the Deputy is aware, Government policy is focused on ensuring that all viable small and medium sized businesses have access to an appropriate supply of credit from a diverse range of bank and non-bank sources. The Deputy will also be aware that, in my role as Minister for Finance, I have no direct function in the relationship between the banks and their customers. Also, I have no statutory function in relation to the banking decisions made by individual lending institutions at any particular time and these are taken by the board and management of the relevant institution. This includes decisions in relation to products as determined by the banks.
All viable businesses operating in Ireland should have the opportunity to access sufficient finance to meet their enterprise needs in a manner that supports growth and employment in the economy. As the Deputy will be aware, Chapter 3.5 (Ensuring Finance for Growth) of the Action Plan for Jobs 2017 (APJ) sets out a range of commitments to ensure viable SMEs can access appropriate finance at a reasonable cost from both bank and non-bank sources.
In line with Action 62 of the APJ 2017, officials from my Department collate and examine data from AIB and Bank of Ireland on a monthly basis, including data pertaining to the various sectors. Furthermore, my officials meet the banks on a quarterly basis to ensure an informed understanding of the wider SME bank lending environment which assists the development and implementation of policies aimed at ensuring SME access to finance and increased competition in the SME lending sector.
I note that the data published by the Central Bank of Ireland in its Quarterly Trends in Business Credit and Deposits series shows that new lending to Property Investment/Development enterprises for 2016 totalled €1.3 billion in drawdowns, a growth of €589 million when compared to 2015.
The Deputy may also wish to note that in the social housing market, in line with the commitment contained in "Rebuilding Ireland", the NTMA and key Government Departments are examining the feasibility of establishing a funding vehicle in conjunction with the private sector, which could facilitate investment in social housing.
Separately, ISIF is making a very substantial contribution to new private housing supply which is critical in terms of meeting the pent up demand for housing across all sectors of the market. In line with its double bottom line mandate, ISIF has already invested in a number of significant financing platforms and projects in the construction sector, and is actively examining other investment opportunities.
The Government remains committed to the SME sector, including those involved in Property Investment/Development, and sees it as the key engine of ongoing economic growth.
96. Deputy Brendan Griffin asked the Minister for Education and Skills if a piece of equipment will be provided to a school (details supplied) in County Kerry. [25056/17]
View answerIn 2016 the school in question applied to my Department for funding for the piece of equipment to which the Deputy refers. This equipment is not routinely grant-aided by my Department and the application was unsuccessful at that time on that basis.
97. Deputy Ruth Coppinger asked the Minister for Education and Skills if his Department received a valuation report for the Harold's Cross greyhound stadium site prior to purchasing it; if the amount paid matches the valuation; and if he will make a statement on the matter. [25057/17]
View answerNo payment has been made by my Department to Bord na gCon at this point.
The current status is that a formal offer of €23million has been made, and accepted by Bord na gCon. The matter is subject to contract and the acquisition will be subject to the satisfactory completion of the conveyancing process.
The sale is subject to the approvals required from the Minister for Agriculture Food and the Marine, and the Minister for Public Expenditure and Reform.
A valuation report was compiled by the Valuation Office in accordance with the RICS Valuation – Professional Standards (‘The Red Book’, effective January 2014) and the International Valuation Standards as issued by the International Valuation Standards Council.
The market value of the property set out in the report was €23 million.
98. Deputy John Brassil asked the Minister for Education and Skills the reason for the policy change regarding payment to fifth year pharmacy students on work placement; his plans to intervene to reinstate payments to students; the reason tuition fees have increased for fifth year students in view of the fact that the students spend three months teaching and the remaining eight months on unpaid placement; and if he will make a statement on the matter. [25058/17]
View answerThe education and training of pharmacists to first registration is specified in EU legislation (Article 44 of Directive 2005/36/EC) and consists of a five-year education and training programme, which must include a minimum of six months’ practical training under the supervision of a pharmacist.
In Ireland, the Pharmacy Act 2007 conferred responsibility on the Pharmaceutical Society of Ireland (PSI), the pharmacy regulator, with respect to pharmacy education and training.
The PSI is an independent statutory body and is responsible for defining and ensuring the standards of education and training for pharmacists qualifying in Ireland. This includes developing standards, policies and carrying out accreditation of pharmacy degree programmes.
The changes in the degree programme structure arise from the recommendations of the Pharmacy Education and Accreditation Reviews project and implementation has been overseen by the National Forum for Pharmacy Education and Accreditation which includes representatives of PSI, Department of Health, Higher Education Authority, community, hospital and industry pharmacists, patient, student and international expertise.
The Pharmaceutical Society of Ireland (Education and Training) (Integrated Course) Rules were signed by the Minister for Health in 2014.
These Rules underpin the implementation of the new five-year fully integrated Master’s degree programme in pharmacy which evolved from significant review of the previous training pathway, and international best practice assessment in this area. They also gave effect to new accreditation standards that were developed by the PSI and place the Core Competency Framework for Pharmacists on a statutory footing.
In that context, it would not be appropriate for me to intervene in the changes to the Pharmacy programmes.
99. Deputy Clare Daly asked the Minister for Education and Skills the steps his Department is taking to secure and audit all files and documents in its possession relating to the treatment of children detained in industrial schools; and his plans to allow access to those files for the relevant persons and families of those that were incarcerated in the institutions. [25066/17]
View answerThe Department maintains records on former residents of Industrial and Reformatory Schools who were placed there by way of a Court hearing. The original files are held in a secure location in the Departments Offices. The files have been scanned onto a Document Management System. This system is used to carry out the necessary searches for any personal records which may exist for former residents who apply to the Department for a copy of such records. Such applications are made to the Department under Freedom of Information legislation and Data Protection legislation.
For the sake of completeness I should point out that legislation is at an advanced stage of drafting to provide for the retention of the records of the Commission to Inquire into Child Abuse, the Residential Institutions Redress Board and the Residential Institutions Review Committee. It is intended that those records of the bodies which are of archival value will be retained in the National Archives and completely sealed for a period of at least 75 years.
100. Deputy Brendan Smith asked the Minister for Education and Skills his plans to improve class sizes pupil-teacher ratios at primary level for the 2017-2018 school year; and if he will make a statement on the matter. [25096/17]
View answerBudget 2016 provided for an improvement in the staffing schedule in primary schools by 1 point, from 1 teacher for every 28 pupils to 1 teacher for every 27 pupils for the 2016/17 school year and it should be noted that the current staffing schedule of 27:1 for primary schools has restored it to the position it was at prior to the fiscal crisis.
The Programme for Government has a commitment to reduce class sizes at primary level and it is my intention to make further improvements to class sizes over the life of the Government.
My focus in Budget 2017 was on obtaining additional funding to provide for demographic growth, and additional special education and school leadership resources for our schools.
Budget 2017 sets out the resources available for schools in the 2017/18 school year. This Budget represents the start of a major reinvestment in education, and the first phase of implementation of the Action Plan for Education, aimed at becoming the best education system in Europe within a decade. The budget provides for over 2,400 additional teaching posts for our primary and post-primary schools in the coming school year.
The 2017/18 school year will see a significant increase in teacher numbers (almost 4,700) in our schools compared to the 2015/16 school year.
101. Deputy Brendan Smith asked the Minister for Education and Skills if he will prioritise funding for primary education in his 2018 Estimates discussions with the Department of Public Expenditure and Reform; and if he will make a statement on the matter. [25097/17]
View answerMy Department’s overall funding for first level education increased by €161m in 2017. Increasing demographics is a key driver of this increased funding given that this results in a requirement for additional teachers, Special Needs Assistants, capitation payments etc. Funding requirements for primary education in 2018 will be dealt with as part of the 2018 Estimates process.
It is important to note that there are limited funds available in Budget 2018 to meet a wide range of needs across all areas of Government.
My focus will be on ensuring that any available funding for education is aimed at delivering on our goal of making the Irish education and training service the best in Europe by 2026.
102. Deputy Catherine Martin asked the Minister for Education and Skills the number of primary and secondary schools announced as new builds in 2012 that are still in temporary accommodation; and if he will make a statement on the matter. [25105/17]
View answerI wish to advise that nine of the newly established schools as referred to by the Deputy are currently in interim temporary accommodation. Of these, permanent buildings are currently under construction for three of the schools. In the case of the remaining six schools, sites have recently been acquired for two of the schools and the acquisition process is currently in train to secure sites for the other four schools.
103. Deputy Paul Kehoe asked the Minister for Education and Skills the status of plans for a proposed third level campus on a 35 acre site on the outskirts of Wexford town; and if he will make a statement on the matter. [25115/17]
View answerThe Institute of Technology Carlow (IT Carlow) already has a campus based in Wexford town, which offers an extensive range of award qualifications from Level 6 through to postgraduate Level 9 on the National Framework of Qualifications (NFQ).
My Department is supportive of the proposed acquisition by Carlow IT of a site in Wexford for development of a new purpose-built campus. Funding has been allocated to enable IT Carlow to acquire this site.
More broadly, there are plans in place for the development of a Technological University for the whole South-East region consisting of a consortium involving IT Carlow and Waterford Institute of Technology.
104. Deputy Eoin Ó Broin asked the Minister for Education and Skills when funding will be approved for the new purpose school at a school (details supplied); when the project will move to stage one of the process; and when the new school will be complete. [25116/17]
View answerI wish to advise the Deputy that a building project for the school in question was included in the Department's 6 Year Capital Programme (2019 - 2021).
In this regard, my Department has requested information from the school and this is awaited. When this is received and considered, my Department will engage further with the school relating to the building project.
105. Deputy Martin Heydon asked the Minister for Education and Skills the provisions that exist for Department employees such as special needs assistants to continue to work beyond the age of 65 years of age if they wish to do so; and if he will make a statement on the matter. [25153/17]
View answerIn accordance with the superannuation scheme for Non-Teaching Staff operated by my Department special need assistants, who have had continuous employment which commenced prior to the 1st April 2004 must retire at the end of the school year in which they reach age 65. Special Needs Assistants who commenced employment between 1st April 2004 and 31st December 2012 are considered “new entrants” under the Public Service Superannuation (Miscellaneous Provisions) Act 2004 and do not have a compulsory retirement age. Special Needs Assistants who commenced employment on or after the 1st January 2013 are members of the Single Public Service Pension Scheme which specifies a maximum retirement age of 70 years.
There is a provision in Circular 41/2011 which enables a retired SNA to be employed by a school post retirement: 'Where an SNA who is retired and is in receipt of a pension returns to the position of an SNA on or after 1 January 2011, s/he will start on the first point of the post 1 January 2011 incremental salary scale”. Where a Special Needs Assistant retires on reaching mandatory retirement age, and is subsequently re-employed within a period of 26 weeks after retirement this new employment will be in a non-pensionable capacity. If however the person had retired on a voluntary basis before reaching mandatory retirement age and returns within a period of 26 weeks s/he will return to the pension scheme of which they were a member (unless they reached mandatory retirement age in the interim). If a Special Needs Assistant who retires either voluntarily or on reaching mandatory retirement age and is subsequently re-employed but has a break in service of more than 26 weeks s/he will become a member of the Single Public Service Pension Scheme (unless they reached age 70 in the interim).
