Written Answers Nos. 64-83
64. Deputy Pearse Doherty asked the Minister for Finance the guidelines, laws and statute of limitations that apply to the Revenue Commissioners in seeking back tax that through its own error was not deducted; and if he will make a statement on the matter. [43209/17]
View answerI am advised by Revenue that the various Taxes Acts set out that a person who is chargeable to a particular tax for a period is required to deliver a tax return to Revenue, and specify the date which the various returns must be filed by.
The Taxes Acts also specify the time limits within which Revenue may make or amend an assessment in relation to a period. Generally, where a taxpayer delivers a return for a period that contains a full and true disclosure of all material facts necessary to make an assessment, Revenue can only make or amend an assessment for that period up to four years after the end of the chargeable period in which the return is delivered, except in certain circumstances. The circumstances in which Revenue can make or amend an assessment outside of this 4 year time limit include where a taxpayer has failed to deliver a required return, cases of fraud or neglect, or to give effect to a determination of the Tax Appeal Commissioners. These time limits apply equally across Corporation Tax, Income Tax, Capital Taxes and Value Added Tax.
Where tax is due for collection the Statute of Limitations does not apply to any proceedings for the recovery of any sum due in respect of a tax or duty which is for the time being under the care and management of the Revenue Commissioners, or interest thereon. Such proceedings include proceedings for the recovery of tax that is due on foot of assessments that are final and conclusive.
65. Deputy Niamh Smyth asked the Minister for Finance the details of a scheme (details supplied); the regularity with which one person can apply for this scheme; and if he will make a statement on the matter. [43220/17]
View answerThe purpose of the Cycle To Work scheme is to encourage more people to cycle to and from work, or between work places, thereby contributing to lowering carbon emissions, reducing traffic congestion and improving health and fitness levels. Under the scheme an employer may provide an employee or director with a bicycle and-or cycle safety equipment without the employee being liable for benefit-in-kind taxation. However, where the expenditure by the employer exceeds €1,000, the excess amount is liable to tax. The employer may agree to operate the scheme under a salary sacrifice arrangement. The legislation allows for one purchase of a bicycle in respect of an employee in a 5-year period. It operates on a self-assessing basis using straightforward rules and further details are available on www.revenue.ie.
66. Deputy Paul Kehoe asked the Minister for Finance if a review of primary medical certificate eligibility will be carried out; and if he will make a statement on the matter. [43236/17]
View answerThe Disabled Drivers and Disabled Passengers Scheme provides relief from VAT and Vehicle Registration Tax, an exemption from motor tax and a grant in respect of fuel expenditure, on the purchase of an adapted car for transport of a permanently and severely disabled person within the terms of the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994.
The scheme and qualifying criteria were designed specifically for those with severe physical disabilities and are, therefore, necessarily precise. To qualify for the scheme an applicant must be in possession of a primary medical certificate, which can be obtained if an applicant meets one of the following conditions:
- be wholly or almost wholly without the use of both legs;
- be wholly without the use of one leg and almost wholly without the use of the other leg such that the applicant is severely restricted as to movement of the lower limbs;
- be without both hands or without both arms;
- be without one or both legs;
- be wholly or almost wholly without the use of both hands or arms and wholly or almost wholly without the use of one leg; and
- have the medical condition of dwarfism and have serious difficulties of movement of the lower limbs.
After six months an unsuccessful applicant can re-apply if there is a deterioration in their condition.
From time to time representations are received on behalf of individuals who feel they would benefit from the scheme but do not qualify under the criteria. While I have sympathy for these cases, given the scale and scope of the scheme, I have no plans to review the medical criteria eligibility at this time.
67. Deputy Paul Kehoe asked the Minister for Finance if he will address a matter (details supplied); and if he will make a statement on the matter. [43246/17]
View answerI am advised by Revenue that section 787 of the Taxes Consolidation Act (TCA) 1997 provides tax relief in respect of qualifying premiums to retirement annuity contracts. In order to qualify for relief, an individual must have a source of “relevant earnings” which, in broad terms, means income arising from a trade, profession or a non-pensionable employment. Under section 787, where full relief cannot be given in a tax year in respect of premiums paid for that year because of an insufficiency of net relevant earnings, the unrelieved amount is carried forward to the next year and treated as a qualifying premium paid in that year.
I am also advised that section 955 of the TCA 1997, which is concerned with the tax years up to and including 2012, sets out the time limits for the making and amendment of assessments. It provides that, in general, assessments must be made or amended within a period of 4 years of the end of the tax year in which an individual has made a return containing a full and true disclosure of all material facts necessary for the making of an assessment and that no additional tax is payable after the end of that period. It also provides that repayments shall not be made outside of the 4 year period from the end of the tax year for which such a return is made.
Under section 955, an assessment may be amended at any time in the following circumstances:
where the return made does not contain a full and true disclosure of all material facts necessary for the making of an assessment;
to give effect to the determination of an appeal against an assessment;
to take account of a fact or matter arising from an event that happens after the making of a return;
to correct an error in calculation; or
to correct any factual mistake so as to align the assessment with the position as dis-closed by a taxpayer.
In these specific circumstances, any additional tax must be paid by the taxpayer and any overpaid tax must be repaid by Revenue, notwithstanding the general 4 year time limit for making repayments.
This statutory limit is binding on Revenue as well as on the taxpayer. Without having the facts of the case presented by the Deputy, it would appear that in this instance the individual is outside the 4 year time limit in which to request a repayment.
69. Deputy Sean Fleming asked the Minister for Public Expenditure and Reform the position regarding Government employees in a scheme called non-contributory pension scheme for non-established State employees; the level of gratuity available after 20, 25, 30, 35 and 40 years service respectively based on their service and their pension entitlements for each of those years of service (details supplied); and if he will make a statement on the matter. [43204/17]
View answerFor members of the Non-contributory pension scheme for non-established State employees benefits are calculated based on length of service (to a maximum of 40 years’ service) and the individual’s final pensionable remuneration.
Pensionable Remuneration is the aggregate of pensionable salary and pensionable emoluments held on the last day of service.
Pensionable salary is, generally, the annual salary of a member on the last day of service.
Pensionable emoluments (benefits in cash or in kind which are additional to basic salary) are the average annual amount of an officer's actual emoluments received and deemed to be pensionable, during the 3 years' of reckonable service immediately preceding the officer's last day of service. For variable emoluments (i.e. those emoluments based on salary rate) a look back on the best 3 consecutive years of emoluments (uprated/down-rated to take account of changes in salary) in the last 10 years' preceding retirement is permitted.
Pension Benefits comprise 2 elements: the pension lump sum (gratuity) and the annual pension is as follows:
1. Lump sum benefits accrue at the rate of 3/80ths of pensionable remuneration for each year of reckonable service (up to 40 years' service).
2. Pension benefits accrue at the rate of:
1. 1/200th of final pensionable remuneration for any pensionable remuneration below 31/3rd times the State Pension Contributory (SPC) multiplied by the total number of years' reckonable service,
2. plus (where applicable) 1/80th of any final pensionable remuneration in excess of 31/3rd times the SPC payable to a single person with no dependants multiplied by the total number of years' reckonable service.
Note 1: A multiplier of 3.333333 (i.e. to 6 decimal places) is used to calculate 31/3rd times
Note 2: The SPC rate is the maximum State Pension Contributory payable by the Department of Employment and Social Protection to a single person without dependants on the last day of the employee’s pensionable service.
Salary in excess of 3 1 / 3 rd (SPC)
A person who retires on final pensionable remuneration of €45,000 with 40 years' service and where the annual SPC at retirement (10th March 2017 rate) is €12,434.49 would have his/her pension calculated as follows:
3.333333(SPC) = €41,448.31
Lump Sum:
3/80th of pensionable remuneration * years’ of service
1/80th (€45,000) * 3 * 40 = €67,500.
Annual Pension
1/200th of pensionable remuneration up to €41,448.31 * 40 years
= €41,448.31/200 * 40 = €8,289.66
Plus
1/80th of pensionable remuneration in excess of €41,448.31 * 40 years
= €45,000 = €41,448.31 = €3,551.69
€3,551.69 /80 * 40 = €1,775.85
Total = €10,0065.51
Salary less than 3 1 / 3 rd (SPC)
A person who retires on final pensionable remuneration of €35,000 with 40 years' service and where the annual SPC at retirement (10th March 2017 rate) is €12,434.49 would have his/her pension calculated as follows:
3.333333(SPC) = €41,448.31
In this case Pensionable Remuneration does not exceed 3.333333(SPC)
Lump Sum:
3/80th of pensionable remuneration * years' of service
1/80th (€35,000) * 3 * 40 = €52,500
Annual Pension
1/200th of pensionable remuneration up to €41,448.31 * 40 years =
€35,000/200 * 40 = €7,000
Plus
1/80th of pensionable remuneration in excess of €41,448.31 * 40 years =
€0 /80 * 40 = €0
Total = €7,000
|
Salary: €45,000 |
Lump Sum |
Annual Pension |
|
40 years |
€67,500.00 |
€10,065.51 |
|
35 years |
€59,062.50 |
€8,807.32 |
|
30 years |
€50,625.00 |
€7,549.13 |
|
25 years |
€42,187.50 |
€6,290.94 |
|
20 years |
€33,750.00 |
€5,032.75 |
|
Salary: €35,000 |
Lump Sum |
Annual Pension |
|
40 years |
€52,500.00 |
€7,000.00 |
|
35 years |
€45,937.50 |
€6,125.00 |
|
30 years |
€39,375.00 |
€5,250.00 |
|
25 years |
€32,812.50 |
€4,375.00 |
|
20 years |
€26,250.00 |
€3,500.00 |
A non-established State employee may also have an entitlement to a State Pension Contributory (SPC) subject to the individual meeting the requirements as laid down by the Department of Employment Affairs and Social Protection. The SPC is payable on reaching state pension age which is currently age 66. Note the state pension age will rise to 67 in 2021 and 68 in 2028.
Where a person is not entitled to the SPC or is entitled to less than the full SPC a supplementary pension may be payable subject to certain conditions. The supplementary pension will seek to make up the difference between the amount of the occupational pension to which they are entitled and the amount they would have received if their occupational pension was not integrated with the Social Welfare system.
Individuals can request an estimate of their pension entitlements from their Local HR/PeoplePoint. Further guidance with respect of pension and lump sum entitlements can be found in in the Superannuation Handbook and Guidance Notes: Non-established State Employees Scheme found on the civil service pension website at the following link:
http://www.cspensions.gov.ie/SuperannuationHandbookNonEstablishedDecember%2007.pdf.
70. Deputy Brendan Smith asked the Minister for Public Expenditure and Reform the status of a proposed building project (details supplied); when this project will proceed to the next stage; the timeframe for invitation of tenders and for construction to commence; and if he will make a statement on the matter. [43285/17]
View answerThe OPW and the CSSO continue to progress the acquisition of the preferred site for the proposed project as a high priority and expect the process to reach a conclusion shortly. It is not possible to provide exact timelines for the procurement and construction of the new station until the site acquisition process is complete.
71. Deputy Charlie McConalogue asked the Minister for Public Expenditure and Reform the funding streams available from his Department which can assist a community with the clean up of a river (details supplied); and if he will make a statement on the matter. [43307/17]
View answerLocal flooding issues are a matter, in the first instance, for each local authority to investigate and address.
If this issue relates to the recent flood event in Donegal and subsequent clean-up, financial assistance with the cost of the clean-up is a matter, in the first instance, for Donegal County Council.
The Office of Public Works (OPW) Minor Flood Mitigation Works and Coastal Protection Scheme is a scheme under which the OPW may provide funding assistance and support to local authorities to undertake viable, cost effective, localised and small scale flood relief works in their administrative areas but it is not a grant scheme for individual homeowners, private property owners or community groups. Works that are normally the responsibility of the local authorities will generally not be considered for OPW funding.
72. Deputy Eugene Murphy asked the Minister for Education and Skills if approval will be given for a setdown or drop-off point for a school (details supplied) in the interests of health and safety; and if he will make a statement on the matter. [43205/17]
View answerThe school to which the Deputy refers applied for funding under my Department's Emergency Works Scheme to provide a set down/drop off point at the school.
As the scope of the works were outside the terms of the scheme, the application was refused. The mechanism for applying for funding for works of this nature is my Department’s Summer Works Scheme.
It is open to the school authority to apply for these works under a future Summer Works Scheme.
73. Deputy Eugene Murphy asked the Minister for Education and Skills if funding will be provided for a prefab extension for a school (details supplied) due to an increase in student numbers and due to an inadequate general practitioner's room is being used for teaching purposes; and if he will make a statement on the matter. [43206/17]
View answerI can confirm to the Deputy that an application was received in my Department, from the school referred to, for the provision of additional classroom accommodation. The application has been assessed and the school authority advised that their application was not approved for funding.
My Department has established that the demographics in the area are stable and is satisfied that the schools in the area can, between them, cater for the demand for primary school places. This may however sometimes lead to pupils not being offered a place in their school of first choice.
74. Deputy Michael Healy-Rae asked the Minister for Education and Skills if he will address a matter regarding the point on the salary scale of a person (details supplied); and if he will make a statement on the matter. [43225/17]
View answerThe issue was raised by the person in question on the 19th September 2017 and an official of my Department committed to examine his incremental progression and revert to him once the new school year teacher appointments were completed which are priority at this time of year.
A detailed examination of the service and pay history of the person referred to, will be undertaken in the next couple of weeks. I can confirm that he commenced on point 3 of the salary scale which is the correct starting point for newly qualified teachers.
There are different criteria applied in calculating the teaching service for incremental progression depending on the nature of the teaching post i.e. whether the teacher is working in a substitute, temporary or permanent capacity.
I will arrange for a letter clarifying the position to issue to the person referred to, and a copy of the correspondence will be forwarded to the Deputy. If any arrears of salary are due to the person referred to, they will be paid in the pay issue of the 2nd November 2017.
75. Deputy Jack Chambers asked the Minister for Education and Skills the position regarding plans to build a permanent school building for a school (details supplied); if this development will be fast-tracked; the position regarding the interim facilities that will be put in place until the new build is completed; and if he will make a statement on the matter. [43251/17]
View answerOfficials in my Department have been working towards the acquisition of a permanent site to meet the needs of the school to which the Deputy refers and have engaged with officials in the relevant local authority in that respect. My Department has reached agreement with the landowner of the preferred site and the acquisition is currently progressing through the conveyancing stage. Following the completion of the acquisition, the architectural planning process for the provision of a new permanent building for the school in question will commence.
I appreciate that the process is taking a considerable length of time but I can assure you that the acquisition of a suitable site for the school is very active on the programme of site acquisitions and every effort is being made to secure the suitable site for the school as expeditiously as possible.
In the interim, as the Deputy may be aware, this is a developing school located in rented temporary accommodation. A Consultant Architect has been appointed in relation to the provision of additional temporary accommodation for the school and it is anticipated that the final decision to grant planning permission will issue in the coming week from the local authority. This project is a high priority for my Department and work is ongoing to provide the additional accommodation as soon as possible.
76. D'fhiafraigh Deputy Éamon Ó Cuív den Aire Oideachais agus Scileanna an bhfuil meastóireacht déanta ag a Roinn ar an iarratas ó Bhord Oideachais agus Oiliúna na Gaillimhe agus Ros Comáin ar aitheantas do Choláiste Naomh Eoin, Inis Meáin, mar mheánscoil neamhspleách dara leibhéal; cén uair a dhéanfar cinneadh ar an iarratas sin; agus an ndéanfaidh sé ráiteas ina thaobh. [43264/17]
View answerTá iarratas faighte ag an Roinn maidir le Coláiste Naomh Eoin, Inis Meáin, le go ndéanfaí machnamh ar stadas neamhspleách a bhronnadh ar scoil an oileáin. Tá an t-iarratas á mheas faoi láthair.
77. D'fhiafraigh Deputy Éamon Ó Cuív den Aire Oideachais agus Scileanna an bhfuil i gceist aige pacáiste faoi leith a chur ar fáil do na meánscoileanna atá ag feidhmiú ar oileáin Árann mar atá iarrtha ag Bord Oideachais agus Oiliúna na Gaillimhe agus Ros Comáin; cén uair a dhéanfar cinneadh air sin; agus an ndéanfaidh sé ráiteas ina thaobh. [43265/17]
View answerAithníonn mo Roinnse an ról ríthábhachtach atá ag scoileanna na n-oileán i gcothabháil phobail agus chultúr na n-oileán, agus tá sé tiomanta go láidir do na scoileanna a choimeád ar na hoileáin. Is ar an gcúis sin agus mar aitheantas ar na dúshláin atá rompu go bhfuil tacaíocht bhreise á tabhairt cheana féin ag an Roinn do na scoileanna ar na hoileáin.
Tá na meánscoileanna ar Oileáin Árann sa Ghaeltacht. Tá sé mar aidhm ag Polasaí don Oideachas Gaeltachta 2017-2022 de chuid na Roinne tacaíocht a thabhairt d’úsáid na Gaeilge mar phríomhtheanga na bpobal Gaeltachta trí oideachas ardchaighdeáin trí mheán na Gaeilge a chur ar fáil. Faoi choinníollacha an Pholasaí, tá acmhainní breise á soláthar do scoileanna Gaeltachta a bhfuil rogha déanta acu páirt a ghlacadh sa Scéim Aitheantais Scoileanna Gaeltachta. I measc na n-acmhainní sin tá forbairt ghairmiúil leantach tiomnaithe (FGL), atá á cur ar fáil faoi láthair do scoileanna. Tá cuairteanna comhairleacha ón gCigireacht á gcur i bhfeidhm chomh maith cun tacú le pleanáil ghníomhaíochta na scoileanna chun caighdeán an tsoláthair oideachais trí Ghaeilge a neartú agus chun úsáid na Gaeilge sa phobal scoile a mhéadú. Cuirfear breis tacaíochta agus acmhainní ar fáil do scoileanna a bheidh ag glacadh páirte sa scéim in 2018, tar éis do phleananna gníomhaíochta na scoileanna a bheith faofa.
Níos luaithe i mbliana bhuail oifigigh ó mo Roinnse le hionadaithe ó ETB na Gaillimhe agus Ros Comáin agus ó ETB Dhún na nGall maidir leis na dúshláin a bhaineann le soláthar oideachais ar na hoileáin. Cuirfidh an Roinn na ceisteanna atá ardaithe ag na ETB anna san áireamh i gcomhthéacs an Pholasaí don Oideachas Gaeltachta 2017-2022 agus na n-éileamh iomaíoch ar na hacmhainní a bheidh ar fáil. I mBuiséad 2018, cuirfear níos mó ná €1 milliún ar fáil chun leanúint le feidhmiú céimneach an Pholasaí don Oideachas Gaeltachta 2017-2022 in 2018.
78. D'fhiafraigh Deputy Éamon Ó Cuív den Aire Oideachais agus Scileanna an aithníonn sé go bhfuil dúshlán faoi leith le sárú ag na meánscoileanna atá ag feidhmiú ar na hoileáin amach ón gcósta agus an bhfuil i gceist aige soláthar speisialta a chur ar fáil do na scoileanna sin; agus an ndéanfaidh sé ráiteas ina thaobh. [43266/17]
View answerAithníonn mo Roinnse an ról ríthábhachtach atá ag scoileanna na n-oileán i gcothabháil phobail agus chultúr na n-oileán, agus tá sé tiomanta go láidir do na scoileanna a choimeád ar na hoileáin. Is ar an gcúis sin agus mar aitheantas ar na dúshláin atá rompu go bhfuil tacaíocht bhreise á tabhairt cheana féin ag an Roinn do na scoileanna ar na hoileáin.
Tá sé mar aidhm ag Polasaí don Oideachas Gaeltachta 2017-2022 de chuid na Roinne tacaíocht a thabhairt d’úsáid na Gaeilge mar phríomhtheanga na bpobal Gaeltachta trí oideachas ardchaighdeáin trí mheán na Gaeilge a chur ar fáil. Faoi choinníollacha an Pholasaí, tá acmhainní breise á soláthar do scoileanna Gaeltachta a bhfuil rogha déanta acu páirt a ghlacadh sa Scéim Aitheantais Scoileanna Gaeltachta. I measc na n-acmhainní sin tá forbairt ghairmiúil leantach tiomnaithe (FGL), atá á cur ar fáil faoi láthair do scoileanna. Tá cuairteanna comhairleacha ón gCigireacht á gcur i bhfeidhm chomh maith cun tacú le pleanáil ghníomhaíochta na scoileanna chun caighdeán an tsoláthair oideachais trí Ghaeilge a neartú agus chun úsáid na Gaeilge sa phobal scoile a mhéadú. Cuirfear breis tacaíochta agus acmhainní ar fáil do scoileanna a bheidh ag glacadh páirte sa scéim in 2018, tar éis do phleananna gníomhaíochta na scoileanna a bheith faofa.
I mBuiséad 2018, cuirfear níos mó ná €1 milliún ar fáil chun leanúint le feidhmiú céimneach an Pholasaí don Oideachas Gaeltachta 2017-2022 in 2018. Cuirfidh an Roinn na ceisteanna atá ardaithe ag an Teachta san áireamh i gcomhthéacs an Pholasaí don Oideachas Gaeltachta 2017-2022 agus na n-éileamh iomaíoch ar na hacmhainní a bheidh ar fáil.
79. Deputy Seamus Healy asked the Minister for Education and Skills when he plans to approve the technological university for the south east with the same investment per capita in the region as the rest of the country, and parity in third level financing with existing universities; and if he will make a statement on the matter. [43272/17]
View answerThe Technological University for the South-East (TUSE) consortium, comprising of Waterford Institute of Technology and Institute of Technology Carlow, has been developing proposals for the establishment of a technological university for the south east for a number of years. The Kelly report, published in 2015, involved an extensive process of consultation and engagement with stakeholders in the South East, summarised the challenges and difficulties encountered by the TUSE project and articulated a rationale for a new type of higher education institution to support a step-change in the economic and social development of the South-East region. Following the publication of the Kelly Report, a preliminary facilitation process was completed with a report of the process being delivered in May 2016.
The TUSE consortium made a presentation and submission to the Higher Education Authority (HEA) in 2016 and were allocated €1.45m in funding to support the next phase of development of the technology university project. To date the HEA has provided the consortium with €0.57m in funding for the project development. The HEA has this week launched a new call for the funding of technological university development projects and other higher education landscape restructuring to which technological university consortia may make submissions. Institutes in the relevant consortia lead on the progression of their plans to seek designation as a technological university. Funding has also been ringfenced in budget 2018 to support consortia to progress their projects.
The enactment of legislation is required to provide for the establishment of technological universities and work is ongoing on the Bill at present and I plan to reintroduce to the Houses of the Oireachtas at the earliest opportunity. Once the legislation is enacted, the timing of applications for designation are a matter for the relevant consortium.
80. Deputy Joan Burton asked the Minister for Education and Skills when tenders will be invited for a project (details supplied) in view of the fact that planning permission was granted on 27 July 2017 for the new Educate Together school in the area and the final grant of approval issued on 12 September 2017; and if he will make a statement on the matter. [43299/17]
View answerA new Design and Build Contractor Framework is currently being established and is expected to be in place in the next 2 months. In tandem with this tender documents for the school project referred to by the Deputy are being prepared, in order to be in a position to invite tenders when the Framework is in place.
81. Deputy Joan Burton asked the Minister for Education and Skills if his Department has received the tender documents for a school (details supplied); when approval will issue to invite tenders for the project; and if he will make a statement on the matter. [43300/17]
View answerThe Design Team for the major building project at St. Joseph's National School, Kilcock have recently submitted the Stage 2b Report through the Board of Management to my Department for review.
On completion of the review of this report my Department will revert to the Board of Management with regard to the further progression of the project at that time.
82. Deputy Joan Burton asked the Minister for Education and Skills if the stage 2b cost check for a community college (details supplied) has been submitted to his Department for approval; if tender documents have been submitted for approval; when sanction to seek tenders will be approved; when he expects construction to commence on the project; and if he will make a statement on the matter. [43302/17]
View answerThe project for the school in question has been devolved for delivery to Kildare & Wicklow Education and Training Board (ETB).
The ETB has confirmed that the Stage 2B documents are complete except for those in relation to the diversion of overhead power lines traversing the site. The ETB and the Design Team are actively pursuing this issue. When this matter is resolved, this will enable the submission of the Stage 2B report to my Department for consideration.
83. Deputy Joan Burton asked the Minister for Education and Skills if he has received the tender documents and stage 2b documentation for a school (details supplied); and if he will make a statement on the matter. [43303/17]
View answerThe Design Team for the major building project for the school in question have earlier this month submitted the Stage 2b Report through the Board of Management to my Department for review.
On completion of the review of this report my Department will revert to the Board of Management with regard to the further progression of the project at that time.
