Written Answers Nos. 1-5
1. Deputy Ruth Coppinger asked the Tánaiste and Minister for Business, Enterprise and Innovation her plans to commence the sections of the Companies (Accounting) Act pertaining to filing requirements for unlimited companies; and if she will make a statement on the matter. [36828/17]
View answerThe Companies (Accounting) Act 2017 (Commencement) Order 2017 (S.I. 246 of 2017) and the Companies (Accounting) Act 2017 (Commencement) (No. 2) Order 2017 (S.I. 250 of 2017) together commenced all sections, except for section 80, of the Companies (Accounting) Act 2017. The commencement date was 9 June 2017.
The Commencement Orders provide that the Act applies to financial statements in respect of financial years that began on or after 1 January 2017.
As subsection (2) of section 78 of the Companies (Accounting) Act 2017 specifically provides that the amended section 1274(2)(a)(iii) of the Companies Act 2014 shall come into operation on 1 January 2022, unlimited companies (ULCs) that are holding companies of limited undertakings will not have to comply with section 1274(2)(a)(iii) until that date. All other provisions in section 78 concerning the financial reporting obligations of unlimited companies are in operation since 9 June 2017 and, under the Commencement Orders, apply to financial statements in respect of financial years that began on or after 1 January 2017.
Section 80 amends the definitions of “EEA company” and “non-EEA company” in section 1300 of the Companies Act 2014. These are types of external companies. As a result, some unlimited companies that are incorporated outside of Ireland and that have a branch in Ireland will become subject to the obligations that the Companies Act 2014 imposes on external companies, as soon as section 80 comes into effect.
One such obligation is to register the external company in the Companies Registration Office within 30 days of establishing a branch in Ireland. Part of that registration includes the delivery of the most recent accounting documents to the Registrar of Companies. Therefore, any company that becomes an external company as a result of the amended definition in section 80, will be obliged to register and file financial statements within 30 days of the establishment of a branch in Ireland. Had section 80 been commenced with immediate effect, this 30 day deadline could have required such companies to file accounting documents in respect of financial years that began before 1 January 2017, which would be earlier than for the other types of company that face new reporting financial reporting obligations under the Companies (Accounting) Act 2017.
A draft Commencement Order for section 80 is with the Office of the Parliamentary Counsel for settling. I intend to make that Order shortly, with a commencement date that will meet the objective of ensuring that companies being brought within the scope of section 1300 of the Companies Act 2014 do not have to file financial statements and related reports with the Companies Registration Office for financial years earlier than those for which companies being brought within the scope of section 1274 of that Act, other than those being brought within that scope by virtue of section 1274(2)(a)(iii), have to file such documents.
2. Deputy Eoin Ó Broin asked the Tánaiste and Minister for Business, Enterprise and Innovation her plans to introduce legislation to regulate the use of au pairs in order to facilitate genuine cultural exchanges while ensuring that au pairing cannot be used by unscrupulous employers to avoid adhering to their legal obligations to their employees. [37105/17]
View answerFollowing the coming into effect of the Labour Affairs and Labour Law (Transfer of Departmental Administration and Ministerial Functions) Order 2017 on 1st September last, responsibility for employment rights policy and legislation transferred to my colleague, the Minister for Employment Affairs and Social Protection.
There is no separate legal definition of the term “au pair” in Irish legislation, and individuals described as “au pairs”, “nannies” or “child-minders” are not exempted or treated as separate categories of workers under Irish employment law. Ireland’s body of employment rights legislation protects all employees who are legally employed on an employer-employee basis, regardless of what title is given to them. Therefore, once it is clear that a person is working under a contract of employment (written or verbal), on a full-time or part-time basis, that person has the same protection under employment law as other employees, including entitlement to the national minimum wage.
All employers, including those in private homes, carry the same obligations in relation to compliance with employment law. Where the Workplace Relations Commission (WRC), which is mandated to secure compliance with employment legislation, receives a complaint involving somebody described as an “au pair”, the WRC will investigate with a view to establishing whether a person has statutory entitlements under employment law. Complaints involving au pairs are considered on a case-by-case basis, in the light of the facts of each case.
The WRC’s Customer Service Section provides information to both employers and employees in relation to employment rights and obligations. The WRC’s Customer Service Section can be contacted at Lo-call: 1890 80 80 90 or 059 9178990. The website www.workplacerelations.ie also provides information on employment rights.
3. Deputy Michael Healy-Rae asked the Tánaiste and Minister for Business, Enterprise and Innovation the status of an appeal for a work permit by a person (details supplied); and if she will make a statement on the matter. [37112/17]
View answerThe Employment Permits Section informs me that the Reviewing Officer is currently examining this review and has requested additional information from the applicant. On receipt of this further information a decision will be made on this review.
4. Deputy Aengus Ó Snodaigh asked the Tánaiste and Minister for Business, Enterprise and Innovation the licensed arms manufacturers in the State; the companies that operate licences for producing military equipment, including dual use goods that are resold to the military and civil sectors; and the type of equipment these companies produce for domestic use and for export. [37490/17]
View answerMy Department is responsible for controls on the export of military items from Ireland. Under Irish law, military export licences must be sought in respect of the export from Ireland of military goods and technology, and any components thereof, listed in the Annex to the Control of Exports (Goods and Technology) Order, S.I. No. 216 of 2012 which reflects the EU Common Military List.
My Department is also responsible for licensing the export of dual-use items outside the EU pursuant to Council Regulation (EC) No. 428/2009 setting up a Community regime for the control of exports, transfer, brokering and transit of dual-use items.
There were 128 licences with a value of €63m issued in 2016, to export goods which have a military classification. These licences were in respect of:
- components which have a military rating
- firearms for hunting, sporting and recreational activities, and personal use
- explosives for commercial mining and quarrying.
There were 409 individual licences with a value of €394m issued in 2016 to export dual-use goods. There were further exports of dual use goods with a value of €2.8 billion under 21 global licences. Global licences are issued to exporters where they have large volumes of low risk products. These licences are issued subject to a number of strict conditions.
Due to commercial sensitivities, I am not in a position to provide the names of companies that have obtained export licences.
5. Deputy Jan O'Sullivan asked the Tánaiste and Minister for Business, Enterprise and Innovation the consultation process in place and the timeframe for implementation of the EU (Disclosure of non-financial and diversity information by certain large undertakings and groups) Regulations 2017; if the Government has draft proposals in this regard; and if she will make a statement on the matter. [37703/17]
View answerThe European Union (Disclosure of non-financial and diversity information by certain large undertakings and groups) Regulations 2017 (S.I. no. 360 of 2017) were signed into law on 30 July 2017. These Regulations transpose into national legislation Directive 2014/95/EU as regards disclosure of non-financial and diversity information by certain large undertakings and groups. The Regulations came into operation on 21 August 2017 and apply to financial years beginning on or after 1 August 2017.
My Department conducted a public consultation on the transposition of Directive 2014/95/EU in April 2015. The submissions received on foot of that consultation are published on the Department’s website.
