Written Answers Nos. 146-161
146. Deputy Thomas Byrne asked the Minister for Finance the changes introduced to the criteria for qualification for tax relief in respect of third level fees in each of the years since 2004, in tabular form. [51921/17]
View answerI am informed by Revenue that section 473A of the Taxes Consolidation Act 1997 provides for tax relief at the standard rate of income tax in respect of qualifying fees paid by an individual for a third level education course, including a postgraduate course.
For all years, the colleges must have complied with a Code of Standards laid down by the Minister for Education and Skills and the courses must have been approved by this Minister.
Certain other criteria have changed throughout the period in question and these are set out in the table below.
|
Year |
Criteria. |
|
2004 – 2006 |
Tax relief available on fees paid by an individual on his/her own behalf, or on behalf of his/her spouse or child, for third level courses. The maximum amount allowable was €5,000 at the standard rate of income tax (20%). The €5,000 limit applied per student rather than per claim. |
|
2007 - 2010 |
Tax relief available on fees paid by an individual on behalf of any individual for third level courses. The maximum amount allowable was €5,000 at the standard rate of income tax (20%). The €5,000 limit applied per student rather than per claim. |
|
2011 - 2012 |
Tax relief available on fees paid by an individual on behalf of any individual for third level courses. The maximum amount allowable was €7,000 at the standard rate of income tax (20%). The €7,000 limit applied per student rather than per claim. In order to restrict the relief to tuition fees only, an amount equal to the amount of the student contribution was excluded from any claim to relief. This meant that the first €2,000 of all fees claimed by an individual was excluded and did not attract tax relief where the course was full-time, and the first €1,000 where the course was part-time. |
|
2013 |
Tax relief available on fees paid by an individual on behalf of any individual for third level courses. The maximum amount allowable was €7,000 at the standard rate of income tax (20%). The €7,000 limit applied per student rather than per claim. The excluded amount was €2,500 for full-time courses and €1,255 for part-time courses. |
|
2014 |
Tax relief available on fees paid by an individual on behalf of any individual for third level courses. The maximum amount allowable was €7,000 at the standard rate of income tax (20%). The €7,000 limit applied per student rather than per claim. The excluded amount was €2,750 for full-time courses and €1,375 for part-time courses. |
|
2015 – to date: |
Tax relief available on fees paid by an individual on behalf of any individual for third level courses. The maximum amount allowable is €7000 at the standard rate of income tax (20%). The €7,000 limit applies per student rather than per claim. The excluded amount is €3,000 for full-time courses and €1,500 for part- time courses. |
147. Deputy Brendan Ryan asked the Minister for Finance if the Revenue Commissioners are prepared to facilitate a suitable deferred payment arrangement in the case of a person (details supplied) whereby they discharge their responsibilities over a reasonable period of time by way of monthly payments thus facilitating their ability to trade out of his financial difficulty without being forced to cease trading or to go into bankruptcy, whilst also meeting the requirements of the Revenue Commissioners; and if he will make a statement on the matter. [51922/17]
View answer148. Deputy Brendan Ryan asked the Minister for Finance if it is normal for the Revenue Commissioners to dismiss in a summary manner proposals formulated by a personal insolvency practitioner to deal with the financial circumstances of a person (details supplied), including proposals to pay off all debt due to the Revenue Commissioners; and if these proposals can be reviewed. [51923/17]
View answerI propose to take Questions Nos. 147 and 148 together.
Revenue has advised me that its clear preference is always to engage positively with insolvent individuals who enter into Personal Insolvency or Debt Settlement arrangements and has to date agreed terms in more than five hundred cases since the Personal Insolvency Act was enacted.
However Revenue can only "opt in" to the process where the Personal Insolvency Practitioner on behalf of the insolvent person provides a complete account of all debts and assets and also provides any clarifications that might subsequently be required. It is not possible for Revenue to "opt in" where there is incomplete information or where the tax debt is not fully quantified, for example where a Revenue audit is ongoing.
In situations where Revenue "opts out" of a Personal Insolvency or Debt Settlement arrangement it continues to engage with the person and in the majority of cases agrees a mutually acceptable payment arrangement that takes due regard of the particular circumstances. However any such arrangements must include the full amount of the outstanding debt, including statutory interest, and have clear commitments from the taxpayer in regard to the timely payment of current taxes.
In regard to the specific case, Revenue has confirmed that it has already temporarily suspended debt collection enforcement action to allow further time for phased payment discussions to take place with the taxpayer and has assured me that it is fully committed to agreeing a mutually acceptable solution.
To expedite matters, Revenue has assigned a senior official to review the case. The official will make direct contact with both the Deputy and the taxpayer in the coming days.
149. Deputy Michael McGrath asked the Minister for Finance if a property (details supplied) in County Cork qualifies under the help-to-buy scheme. [51983/17]
View answerI am advised by Revenue that as it is unclear on whose behalf the Deputy raised this question and having regard to confidentiality obligations under section 851A of the Taxes Consolidation Act, 1997, Revenue is unable to comment on the specific case referred to by the Deputy.
In general, for a property to be a qualifying residence for the purposes of the Help to Buy Scheme, that property must:-
(a) be a new building which was not used or suitable for use as a dwelling prior to 19 July 2016;
(b) be occupied by the first time buyer or self-builder as his or her sole or main residence, and
(c) be valued at less than €500,000 (or less that €600,000 if sold between 19 July 2016 and 31 December 2016).
If the Deputy can clarify on whose behalf he has raised this matter and provide specific details, as mentioned in (a) to (c) above, Revenue advises me that it can examine the matter.
150. Deputy Marc MacSharry asked the Minister for Finance his plans to review the value-added tax, VAT, rate on a defibrillator in order to make this life-saving piece of equipment more affordable for local voluntary groups to purchase; his plans to make provision for the reimbursement of VAT paid by these voluntary organisations for such equipment; and if he will make a statement on the matter. [52022/17]
View answerThe Programme for Partnership Government recognises the difficulties faced by community groups in relation to VAT rates on certain products such as defibrillators. This is an EU competency and the Government has committed to work with our EU counterparts in seeking to reform this area.
Defibrillators, other than implantable defibrillators, are liable to VAT at the standard rate, which in Ireland is 23%. Parts or accessories are also liable to VAT at the standard rate. There is no provision under existing VAT law that would make it possible to apply a reduced rate or zero rate to the supply of such products. Under the EU VAT Directive, member States may retain the zero rate on goods and services which were in place on 1 January 1991, but cannot extend the zero rate to new goods and services. As such a zero rate cannot be applied to defibrillators. Any changes to VAT rates outside of what is currently permitted by the EU VAT Directive must be negotiated at EU technical working groups and ultimately agreed by the EU Council of Finance Ministers.
As part of the Action Plan on the future of VAT on 7 April 2016 which sets out the Commission’s pathway for modernising the VAT system, the EU Commission is due to publish a proposal on the reform of VAT rates in January 2018. Earlier in the year, preliminary details of the proposed changes were discussed as part of the EU Commission’s Group on the Future of VAT, a forum for consulting VAT experts from member States on pre-legislative initiatives. Officials from the Department of Finance contributed to these discussions. With regard to what activity should be subject to a reduced rate of VAT going forward, Ireland specifically recommended to the Commission to include defibrillators and other emergency-medical and rescue equipment.
After the Commission proposal is published, technical and political discussions will commence at EU Council among all Member States and Ireland will take the opportunity to continue to recommend that member States should be able to apply specialised VAT rating to defibrillators and other emergency-medical and rescue equipment.
In advance of any change that might be made at EU level to the VAT rating of defibrillators and other products that pose difficulty for community groups, I am happy to draw your attention to the Budget 2018 announcement of a VAT compensation refund scheme, which will compensate charities for the VAT they occur on their inputs, in recognition of the work undertaken by the charities sector.
The scheme will take effect from 1 January 2018 but will be paid one year in arrears. That is, charities may make a claim in 2019 for VAT costs arising in 2018. Charities will be entitled to a proportion of VAT based on the level of non-public funding they receive. A capped fund of €5 million will be available to the scheme in 2019.
The Government is very committed to supporting community groups and we will continue to press for a reduction in the VAT rate on defibrillators at EU level.
151. Deputy Charlie McConalogue asked the Minister for Public Expenditure and Reform when a final response will issue to an interim reply (details supplied); and if he will make a statement on the matter. [51827/17]
View answerThe conservation and presentation of National Monuments in the care of the State is managed by the Office of Public Works. However, decisions as to which sites are either acquired fully or brought into Guardianship as National Monuments are a matter for the Department of Culture, Heritage and the Gaeltacht. The OPW is happy to facilitate and attend a meeting between the owner of the site in question and the Department.
152. Deputy Eamon Ryan asked the Minister for Public Expenditure and Reform his plans to publish the cost-benefit analysis of existing public private partnership projects; and the criteria used to select them as recommended by the International Monetary Fund public investment management assessment for Ireland. [51881/17]
View answerThe recent Public Investment Management Assessment (PIMA) for Ireland carried out by the IMF recommended that the results of cost-benefit analysis on Public Private Partnership (PPP) projects, and the criteria used to select them should be published.
As the Deputy will be aware PPPs are subjected to the same robust and rigorous project appraisal process as traditionally procured infrastructure. In ensuring Departments obtain the best value-for-money from public capital investment they are subject to the requirements contained in the Public Spending Code.
The Public Spending Code encompasses guidance on a variety of issues related to the management of expenditure at each stage of the expenditure life cycle. This includes central guidance on the application of appraisal and evaluation methodologies including cost benefit analysis. This methodological guidance aims to enhance consistency across sectors through common approaches and the use of key technical parameter values needed for quantifying costs and conducting economic appraisals.
While there is already significant guidance and data published on PPPs I acknowledge that the publication of cost-benefit analysis on PPP projects would provide greater transparency on reporting on PPP projects. However, in assessing the implementation of the PIMA recommendation, it would be important to take into account the commercial confidentiality of specific data included in the appraisal of PPPs.
A senior level group has been established to make recommendations on the future role of PPPs. The group comprises relevant officials from the Departments with experience of procuring projects by PPP, together with the Department of Finance, the National Development Finance Agency and Transport Infrastructure Ireland. As part of its work, the group will review the recommendations made in the PIMA report that relate to PPPs to inform future decision-making on these matters. I expect the Group's deliberations to be completed alongside the finalisation of the ten year capital plan which is currently being developed by my Department to support the implementation of the Ireland 2040 Plan detailing the new National Planning Framework.
153. Deputy Eamon Ryan asked the Minister for Public Expenditure and Reform when he plans to complete a review of the public spending code and introduce an infrastructure projects unit within his Department as recommended in the International Monetary Fund, IMF, public investment management assessment for Ireland. [51883/17]
View answerThe Public Investment Management Assessment (PIMA) undertaken for Ireland by the IMF was published on 10 November 2017.
The report and its recommendations are the work of expert team from the IMF invited to assess our public investment institutions to evaluate the design and effectiveness of the institutions that shape decision-making at the three key stages of the public investment cycle:
- planning investment;
- allocating investment to the right sectors; and
- implementing investment.
The PIMA concludes that overall, Ireland manages its public infrastructure relatively well. It highlights both strengths and weaknesses and contains a number of recommendations to improve future performance in terms of the efficiency of public capital investment.
Recommendations on matters such as strengthening rules on the use of appraisal techniques will be considered by the current review of the Public Spending Code. I expect this review to be completed next year.
The PIMA also proposes the establishment of a dedicated Infrastructure Projects Unit within my Department to provide advisory services on appraisal and selection of projects, and to carry out studies of infrastructure bottlenecks, financing, and evaluation of lessons learnt. My Department is considering this recommendation in the context of the preparation of the ten-year capital plan, which will be published to support the implementation of the Ireland 2040 Plan detailing the proposed new National Planning Framework. My Department's assessment will inform Government decision-making on the appropriate institutional arrangements for public capital investment.
154. Deputy Thomas P. Broughan asked the Minister for Public Expenditure and Reform when the proposed ten-year national investment plan for 2018 to 2027 will be published; the main elements of infrastructural development which are being considered in investment projects; and if he will make a statement on the matter. [52046/17]
View answerThe ten year capital plan will be published in tandem with the forthcoming Ireland 2040 Plan detailing the new National Planning Framework, which is being developed by the Department of Housing, Planning and Local Government. I understand that publication of the Ireland 2040 Plan is envisaged early next year.
The main priorities for infrastructural development were identified in the Review of the Capital Plan 2016-2021 published on 14 September 2017 including, for example:-
- Transport – public transport and the maintenance and upgrading of the road network;
- Housing - on the basis of the review of the Action Plan for Housing and Homelessness;
- Education – higher education and the schools building programme;
- Health – drawing on further analysis of the totality of health capacity and infrastructure;
- Business, Enterprise and Innovation – in order to address the potential impacts of Brexit; and
- Communications – to ensure the delivery of Ireland’s National Broadband Plan and assist in meeting Ireland’s climate and energy targets.
In Budget 2018 I allocated an additional €4.3 billion in support of these priorities. This means that gross voted capital expenditure will reach 3.5% of GNI* by 2021 and will account for over 11% of total voted expenditure. This will see public investment in Ireland moving from relatively low levels to among the highest in the EU.
155. Deputy Mattie McGrath asked the Minister for Public Expenditure and Reform the funding provided by his Department to each member of a group (details supplied); and if he will make a statement on the matter. [51442/17]
View answerMy Department has not provided funding from its Vote to any of the organisations on the list which the Deputy supplied.
156. Deputy Eugene Murphy asked the Minister for Public Expenditure and Reform if he will publish the full surveys that have been carried out on ongoing flooding issues in Castleplunket, County Roscommon; and if he will make a statement on the matter. [51448/17]
View answer157. Deputy Eugene Murphy asked the Minister for Public Expenditure and Reform if he will publish the full surveys that have been carried out on the ongoing flooding issues in Lough Funshinagh, County Roscommon; and if he will make a statement on the matter. [51449/17]
View answer158. Deputy Eugene Murphy asked the Minister for Public Expenditure and Reform his plans to provide each local authority with extra finances to deal with specific drainage and maintenance issues that continue to add to the flooding problems on rural roads; and if he will make a statement on the matter. [51450/17]
View answer159. Deputy Eugene Murphy asked the Minister for Public Expenditure and Reform when the planned flood defences for Roscommon town, County Roscommon, are likely to commence; and if he will make a statement on the matter. [51451/17]
View answer160. Deputy Eugene Murphy asked the Minister for Public Expenditure and Reform when the planned flood defences for Carrick-on-Shannon, County Leitrim, are likely to commence; and if he will make a statement on the matter. [51452/17]
View answer161. Deputy Eugene Murphy asked the Minister for Public Expenditure and Reform his plans to remove silt and vegetation that is built up at the Lanesborough Bridge, County Longford, in order to ensure the free movement of water; and if he will make a statement on the matter. [51454/17]
View answerI propose to take Questions Nos. 156 to 161, inclusive, together.
Study of flooding from Turloughs at Castleplunkett and Lough Funshinagh
The Office of Public Works (OPW) West Region engineering staff are working with engineering staff of Roscommon County Council, Galway County Council & Mayo County Council in relation to Turlough flooding. The Steering Committee for the GSI Monitoring and Modelling Project which includes OPW representation, has met twice with the most recent meeting being Monday, 27 November 2017.
In order to assess fully the viability of any engineering proposals a greater understanding of these individual Turloughs is required. Funding of €0.5m over a three year period has been put in place, through the Department of Communications, Climate Action and the Environment, for Geological Survey Ireland (GSI) to provide advice and assistance to County Councils' engineering staff to achieve this.
In this context GSI, in collaboration with Trinity College Dublin, has initiated a project on Groundwater and Turlough Monitoring and Modelling to investigate flooding specifically related to groundwater and Turloughs in 60 sites that include Catleplunkett and Lough Funshinagh.
The installation of permanent telemetric monitoring stations has also commenced and is providing the fundamental hydrological information required to advance understanding of the mechanisms of groundwater flooding and to address the deficit of data available.
Survey data, which is to include level data from individual loggers and survey data collected by GSI for or under the Study, will ordinarily be made available on request to the relevant Local Authority in the first instance. OPW are not a repository for this data. It is envisaged that in time GSI will be in a position to make available quality controlled data from the network of permanent telemetric monitoring stations presently being developed.
Officials from my office recently met Roscommon County Council and a Minor Works application is expected for work adjacent to Lough Funshinagh.
Flood defence schemes for Roscommon Town and Carrick-on-Shannon
The core strategy for addressing areas at potentially significant risk from flooding is the Office of Public Works (OPW) Catchment Flood Risk Assessment and Management (CFRAM) Programme.
I would hope by the end of this year or early 2018, to seek the approval from the Minister for Finance and Public Expenditure and Reform for the 29 Flood Risk Management Plans developed under the CFRAM process.
Thereafter, I would hope to announce the proposed structural measures contained within those Plans that will, over the coming years, be taken, through a prioritised approach, to detailed design to protect those communities at assessed risk.
The proposed measure for Carrick-on-Shannon consists of a series of flood embankments, walls and floodgate. These hard defences will extend for a total length of 2.6km and will provide protection to approximately 76 properties at risk of uvial ooding.
The proposed measure for Roscommon Town consists of a series of flood embankments and walls. These hard defences will extend for a total length of 2.6km and will provide protection to approximately 16 properties at risk of uvial ooding.
Approval for proposed schemes in the Plans, allows for their progression to detailed design, further environmental assessments and public consultation.
Lanesborough, Co. Roscommon
In respect of any flood risk in Lanesborough, the area was assessed as part of the Shannon CFRAM Programme as being relatively low. The OPW is aware of concerns about the river channel regarding a potential impact on angling however, as this channel does not form part of the Arterial Drainage Districts for which OPW has responsibility, it remains the responsibility of Local Authorities to address local flooding issues in the first instance.
Funding for Maintenance of Local Authority Drainage Districts
The OPW is responsible for maintaining Arterial Drainage schemes completed since 1945. Maintenance is carried out in a five-year cycle for in excess of 11,500 km of channel and 730 km of embankments and there is approximately 650,000 acres (265,400 hectares) of benefitting land, primarily agricultural. Separately, Local Authorities are responsible for the maintenance of Drainage Districts in their area. I am engaging with the Minister of Housing, Planning and Local Government to look at ensuring that sufficient funding is available for Local Authorities to fulfil these obligations.
