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Tuesday, 16 Jan 2018

Written Answers Nos. 172-193

Government Information Service

Questions (172)

Niall Collins

Question:

172. Deputy Niall Collins asked the Tánaiste and Minister for Foreign Affairs and Trade the Government's initiatives in his Department in 2017 that promoted State services or welfare payments, public awareness on regulatory changes and public consultations that involved advertising and promotion via television, radio, newspapers and online platforms, in tabular form; and the level of expenditure for each such initiative. [2263/18]

View answer

Written answers

My Department engages in advertising of Government information which it is considered necessary to bring to the attention of citizens. Online adult passport renewals are a key part of the Passport Reform Programme and my Department advertised during 2017 in order to ensure a good uptake by citizens of this innovative service. The advertising in question took the form of a multi-format outdoor transport campaign combined with digital units in Dublin and Belfast Airports to promote the online passport service. The outdoor transport campaign ran over two two-week cycles in May and June 2017. The digital units in Dublin and Belfast Airports ran from May to August. In addition to the outdoor campaign, a further online and social media campaign was also run with ads being placed around digital articles and social media activity on travel-related themes. This part of the campaign ran from April until August of last year. The advertising was successful in helping to raise public awareness of this award-winning new service and has seen over 110,000 people avail of it to date. The total cost of the advertising is outlined in the following table.

Table 2: Advertising Costs - 2017

Activity

Cost

Supplier

Public Information Campaign to raise awareness of the Online Passport Service

€210,324.15

MEC

Vehicle Registration

Questions (173)

Seán Fleming

Question:

173. Deputy Sean Fleming asked the Minister for Finance the status of the process of registration with the Revenue Commissioners point of view regarding the registration of funeral hearses; the fees payable to register them; the fee that has been paid in the past; the recent changes in this area; and if he will make a statement on the matter. [54804/17]

View answer

Written answers

The registration of all vehicles, including hearses, is provided for in the Finance Act 1992, Part II, Chapter IV.  In this legislation, hearses are “listed vehicles” which means that the flat VRT charge of €200 applies when they are being registered (this amount was €50 up until the end of April 2011).

If the hearse is a new means of transport for VAT purposes (i.e. less than six months old or has travelled less than 6,000km), VAT at the standard rate, currently 23%, may be payable at the time of registration depending on whether the person registering it is entitled to a VAT deduction.  There have been no recent changes to these VAT provisions.

I am also informed by Revenue that, in 2017, it became aware that certain older vehicles modified as hearses in the UK were able to obtain a UK registration document showing the date of first registration as the current year.  Revenue has put procedures in place to ensure that these older vehicles are given a registration plate corresponding to the date/year the vehicle first entered service.

Property Tax

Questions (174, 177)

Thomas P. Broughan

Question:

174. Deputy Thomas P. Broughan asked the Minister for Finance his plans for a cross-party review group on the local property tax; and if he will make a statement on the matter. [1550/18]

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John Curran

Question:

177. Deputy John Curran asked the Minister for Finance his plans to review local property tax; the timeframe for a review; and if he will make a statement on the matter. [1889/18]

View answer

Written answers

I propose to take Questions Nos. 174 and 177 together.

The Department of Finance engaged Doctor 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 property price developments.

Doctor Thornhill made a number of recommendations in his report on his review of the Local Property Tax. His central recommendation was 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 Doctor Thornhill with a possible interim deferral of the next valuation date until November 2018 or November 2019.

The previous Minister for Finance subsequently proposed 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 Doctor Thornhill's report to be considered fully by the Government.

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 Doctor Thornhill's report, involving LPT relief for properties affected by pyrite and relief for properties occupied by persons with disabilities. 

I have stated consistently that my Department will consider issues relating to the implementation of other recommendations in the Thornhill Report in due course in line with the 2019 timeline. The Government will make its position clear so that households will know well advance what its plans are for LPT. In that regard, I consider it very important that the principle that formed a central part of the terms of reference for the 2015 review of LPT, i.e. achieving relative stability in LPT payments of liable persons both over the short and longer terms, will inform our consideration of this matter.

My Department will advance work on this matter in 2018 in conjunction with the Departments of Public Expenditure & Reform, Housing, Planning & Local Government and the Revenue Commissioners. This review will involve a public consultation so that the views of all interested individuals and parties can be elicited.

Electric Vehicles

Questions (175)

Timmy Dooley

Question:

175. Deputy Timmy Dooley asked the Minister for Finance the amount his Department plans to spend on the recently announced 0% benefit in kind rate on electric vehicles, in tabular form; and if he will make a statement on the matter. [1620/18]

View answer

Written answers

I understand that the Deputy wishes to ascertain the estimated tax foregone as a result of the implementation of a 0% benefit in kind rate on electric vehicles.  

Given the relatively small numbers of electric vehicles currently registered in Ireland, and the fact that many of these are privately owned, the cost of the measure proposed is likely to be low at present. The estimated cost of the measure for 2018 for the purposes of inclusion in budgetary arithmetic is €500,000 in tax foregone.

Pension Provisions

Questions (176, 178)

Robert Troy

Question:

176. Deputy Robert Troy asked the Minister for Finance his plans to rectify an anomaly in the State pension system whereby married persons who switch from a single payment with an adult dependant to individual pension claims do not receive a net increase in their income (details supplied); and if he will make a statement on the matter. [1754/18]

View answer

Robert Troy

Question:

178. Deputy Robert Troy asked the Minister for Finance if an anomaly in the State pension system whereby a married couple that switches from a single payment with an adult dependant to individual pension claims do not receive a net increase in income will be rectified (details supplied); and if he will make a statement on the matter. [2076/18]

View answer

Written answers

I propose to take Questions Nos. 176 and 178 together.

I am advised by the Department of Employment Affairs and Social Protection that individual pensioners can apply for two State Pensions. The State Pension (Contributory) is based on social insurance contributions paid or credited over the course of a person’s working life. The State Pension (Non-Contributory) is a means tested payment. The State Pension (Contributory) has six payment bands ranging from €95.20 for those with an average of 10-14 contributions, up to €238.30 for this with an average of 48 or more contributions. The State Pension (Non-Contributory) payments start at €2.50 and rise incrementally up to a maximum of €227 per week (for those with weekly assessed means of less than €30). Individuals are paid whichever of the two potential pension payments is most beneficial to them (gross).

Pensioners can also apply for an increased payment in respect of a qualified adult (IQA) (i.e. an adult that is dependent on their income such as, for example, a dependant spouse). The IQA payment is means tested and can be paid directly to the Qualified Adult. The maximum amount payable to a Qualified Adult under the age of 66 is €158.80 (when related to State Pension (contributory) or €150 (when related to State Pension (non-contributory)). When the Qualified Adult reaches pension age, he/she can apply for both available pensions in his/her own right, or continue to be classed as a qualified adult for the purposes of an IQA payment from the spouse’s pension. That over-66 IQA payment has a maximum rate of €213.50. Once more, the person is paid whatever payment is most beneficial to them (gross).

With regard to the taxation of these payments, the State Pension, including an increase to that pension in respect of a qualifying adult dependent, is chargeable to income tax. 

Where an individual in a married couple is entitled to the State Pension and such pension is increased in respect of a qualifying adult dependant, Section 126(2B) of the Taxes Consolidation Act 1997 provides that it remains one pension for tax purposes and the individual claiming the pension is chargeable to tax on it.  The individual is entitled to a PAYE tax credit of €1,650 to be set against his or her tax liabilities, in addition to the married personal tax credit of €3,300.

Alternatively, where a married couple are in receipt of two separate and distinct social welfare pensions, each spouse is chargeable to income tax in respect of their respective pension and each spouse is entitled to a PAYE tax credit of €1,650 in addition to the couple being entitled to the married personal tax credit of €3,300.  The total value of tax credits available to a couple where both individuals have pension income in his/her own right therefore exceeds the total value of the credits available to a couple with only one source of pension income (such as a State Pension with IQA).

It is assumed that the individuals in question switched from a single payment with an adult dependant to individual pension claims in order to receive an increased gross pension payment. Having regard to the tax credits set out above, the circumstances set out in the question whereby a net decrease in income has occurred should not, in general, arise in practice. If the Deputy is aware of a couple that have identified what appears to be an anomaly in their tax affairs they should be advised to contact Revenue to have their tax affairs reviewed.

Many factors determine the tax position of any individual or couple including, for example, the receipt of additional incomes or an entitlement to additional tax credits due to particular circumstances. While any increase in income may lead to an increased tax liability, the structure of the income tax systems and the rates of charge are such that an increase in gross income should not, generally, lead to a decrease in net income.

Question No. 177 answered with Question No. 174.
Question No. 178 answered with Question No. 176.

Vehicle Registration

Questions (179)

Noel Grealish

Question:

179. Deputy Noel Grealish asked the Minister for Finance if he will address a matter regarding vehicle registration tax charged to a person (details supplied) in County Sligo; and if he will make a statement on the matter. [54328/17]

View answer

Written answers

I am informed by Revenue that the vehicle in question was presented for registration at the Sligo NCT centre on 19 October.  As part of the registration process, the documentation presented was examined to establish the vehicle particulars.   In addition to providing information on the vehicle, this documentation must also provide proof of the date of entry into the State.  An error was made in relation to the date on which the vehicle entered the State, which resulted in an additional VRT charge of €427 being incorrectly applied.

When the error was brought to Revenue’s attention, the matter was corrected and arrangements made to refund the additional charge.

NAMA Portfolio

Questions (180)

Noel Grealish

Question:

180. Deputy Noel Grealish asked the Minister for Finance the number, extent and value of housing developments, commercial properties and land under the control of the National Asset Management Agency, NAMA, in County Galway and in Galway city in each of the years from 2009 to 2017 and to date in 2018; and if he will make a statement on the matter. [54337/17]

View answer

Written answers

I wish to point out to the Deputy that the property assets securing NAMA’s loan portfolio remain under the ownership and control of debtors and receivers.

Set out in the following is information, in the format held by NAMA, relating to property collateral in Co. Galway that secured NAMA’s loan portfolio for each of the years from 2012 to 2017 (as at mid-June). Changes from year to year reflect the impact of asset disposals activity, changes in the value of retained assets and changes in asset classification e.g. from ‘Land’ to ‘Development’ for sites on which development was funded by NAMA.   

I am advised that the NAMA website, www.nama.ie, includes a list of all properties under the control of NAMA receivers, including  properties in Co. Galway. 

Breakdown of NAMA secured assets in Galway by sector

2012 - aggregate value €488m

Retail

39%

Hotel & Leisure

18%

Residential

14%

Office

12%

Industrial

7%

Land 

5%

Residential / Commercial Development

4%

Other

0.4%

2013 - aggregate value €439m

Retail

40%

Hotel & Leisure

16%

Residential

14%

Office

12%

Industrial

8%

Land 

5%

Residential / Commercial Development

5%

Other

1%

2014 - aggregate value €503m

Retail

27%

Residential

22%

Hotel & Leisure

16%

Office

14%

Land 

9%

Industrial

7%

Residential / Commercial Development

3%

Other

1%

2015 - aggregate value €290m

Retail

36%

Residential

19%

Office

19%

Land

11%

Industrial

6%

Residential / Commercial Development

5%

Hotel & Leisure

4%

Other

0.1%

2016 - aggregate value €48m

Land

37%

Retail

21%

Residential / Commercial Development

19%

Industrial

10%

Residential

7%

Office

6%

HY 2017 - aggregate value €43m

Land

42%

Retail

23%

Residential / Commercial Development

13%

Residential

9%

Industrial

7%

Office

6%

NAMA Portfolio

Questions (181)

Noel Grealish

Question:

181. Deputy Noel Grealish asked the Minister for Finance the details of the National Asset Management Agency's, NAMA, remaining portfolio, by county and by type in each of the years since 2009, in tabular form; and if he will make a statement on the matter. [54338/17]

View answer

Written answers

I refer the Deputy to the following tables, which show a breakdown of the property collateral securing NAMA’s portfolio, by county and sector, for each of the years from 2012 to 2017. The Deputy will be aware that the acquisition of loans by NAMA was undertaken in 2010 and 2011 and, because it took some time to collate data on the underlying property collateral, the breakdown requested by the Deputy is not available for those years, other than a geographical split by country which is in the Annual Reports for 2010 and 2011. The carrying value of NAMA’s loan portfolio at each year-end can be found in its Annual Reports, which are publicly available on the NAMA website – www.nama.ie.  

I am advised by NAMA that the year-on-year reduction in the value of its remaining portfolio is a result of NAMA’s approach to the disposal of assets under its control. In each of its main markets, NAMA has released assets for sale in a phased and orderly manner that is consistent with the level of demand, the availability of credit and the absorption capacity of each market. This approach enabled NAMA to redeem all of its senior debt by October  2017 and thereby eliminate the contingent liability of the Irish State.

Breakdown of NAMA secured assets by county and by sector

2012

Location

Sector

Dublin

67%

Retail

26%

Cork

11%

Office

20%

Kildare

5%

Residential

18%

Galway

4%

Land 

14%

Meath

2%

Development

11%

Wicklow

2%

Hotel & Leisure

8%

Limerick

2%

Industrial

2%

Louth

1%

Other

1%

Sligo

0.7%

Waterford

0.7%

Westmeath

0.6%

Carlow

0.5%

Wexford

0.5%

Clare

0.5%

Dublin

0.4%

Laois

0.4%

Tipperary

0.4%

Donegal

0.3%

Mayo

0.3%

Kerry

0.3%

Kilkenny

0.2%

Offaly

0.2%

Roscommon

0.2%

Cavan

0.2%

Leitrim

0.1%

Longford

0.1%

2013

Location

Sector

Dublin

69%

Retail

24%

Cork

10%

Office

22%

Galway

4%

Residential

18%

Kildare

4%

Land 

14%

Meath

2%

Development

11%

Limerick

2%

Hotel & Leisure

7%

Wicklow

2%

Other

3%

Louth

1%

Industrial

2%

Westmeath

0.7%

Clare

0.5%

Carlow

0.4%

Sligo

0.4%

Wexford

0.4%

Laois

0.4%

Tipperary

0.4%

Waterford

0.4%

Roscommon

0.3%

Kerry

0.3%

Donegal

0.3%

Kilkenny

0.2%

Mayo

0.2%

Offaly

0.2%

Cavan

0.2%

Leitrim

0.1%

Longford

0.04%

Monaghan

0.01%

2014

Location

Sector

Dublin

68%

Retail

27%

Cork

9%

Residential

22%

Galway

5%

Office

18%

Kildare

4%

Land 

15%

Meath

2%

Development

9%

Limerick

2%

Hotel & Leisure

6%

Wicklow

2%

Industrial

3%

Kerry

1%

Other

1%

Louth

1%

Waterford

1%

Clare

1%

Sligo

1%

Wexford

1%

Laois

1%

Westmeath

0.5%

Tipperary

0.4%

Donegal

0.4%

Carlow

0.4%

Kilkenny

0.4%

Mayo

0.3%

Roscommon

0.2%

Cavan

0.2%

Offaly

0.1%

Leitrim

0.1%

Monaghan

0.1%

Longford

0.05%

2015

Location

Sector

Dublin

70%

Land

22%

Cork

9%

Residential

20%

Kildare

5%

Office

19%

Galway

4%

Retail

17%

Meath

3%

Development

12%

Wicklow

2%

Hotel & Leisure

6%

Limerick

2%

Industrial

3%

Sligo

1%

Other

1%

Laois

0.5%

Louth

0.4%

Donegal

0.4%

Wexford

0.4%

Westmeath

0.4%

Cavan

0.3%

Kerry

0.3%

Roscommon

0.3%

Waterford

0.2%

Clare

0.2%

Tipperary

0.2%

Mayo

0.2%

Carlow

0.1%

Kilkenny

0.1%

Leitrim

0.1%

Offaly

0.1%

Monaghan

0.05%

Longford

0.04%

2016

Location

Sector

Dublin

78%

Land

31%

Cork

8%

Development

22%

Kildare

5%

Residential

19%

Wicklow

4%

Retail

13%

Louth

1%

Office

9%

Westmeath

1%

Hotel & Leisure

4%

Sligo

1%

Industrial

1%

Meath

1%

Other

1%

Galway

1%

Limerick

0.3%

Wexford

0.2%

Waterford

0.2%

Leitrim

0.1%

Kilkenny

0.1%

Laois

0.1%

Offaly

0.05%

Longford

0.05%

Donegal

0.04%

Mayo

0.03%

Roscommon

0.03%

Clare

0.02%

Kerry

0.02%

Tipperary

0.01%

HY - 2017

Location

Sector

Dublin

78%

Land

31%

Cork

8%

Development

24%

Kildare

5%

Residential

19%

Wicklow

4%

Retail

13%

Meath

1%

Office

8%

Galway

1%

Hotel & Leisure

4%

Sligo

1%

Industrial

1%

Louth

0.4%

Waterford

0.3%

Limerick

0.3%

Wexford

0.2%

Westmeath

0.2%

Mayo

0.1%

Kilkenny

0.1%

Laois

0.1%

Clare

0.1%

Leitrim

0.1%

Roscommon

0.04%

Longford

0.03%

Cavan

0.02%

Donegal

0.01%

Kerry

0.01%

Offaly

0.01%

Tipperary

0.01%

NAMA Portfolio

Questions (182)

Noel Grealish

Question:

182. Deputy Noel Grealish asked the Minister for Finance the reason properties and land in the National Asset Management Agency, NAMA, portfolio are listed by NAMA as not for sale; the number of properties or land which are for sale and not for sale respectively; and if he will make a statement on the matter. [54339/17]

View answer

Written answers

The Deputy will be aware that NAMA does not own property. Instead NAMA acquired loans and its role is as a secured lender. The property itself continues to be owned and managed by the property owner, or receiver where one has been appointed. Sections 99 and 202 of the NAMA Act 2009 preclude NAMA from disclosing information relating to NAMA debtors, their finances and their property. As such, NAMA cannot publish information relating to debtor-managed properties and the NAMA website therefore does not include information relating to such properties. The Deputy will be aware that sales of NAMA-secured properties are conducted according to NAMA’s open marketing guidelines, with the property owner or receiver, not NAMA, managing the sales process.

With regard to receiver-managed properties, because certain information relating to the receivership is publicly available, this allows NAMA to publish details of these properties on the NAMA website. The information available includes the location of the particular property and contact information for the receiver’s office. Where a property is for sale, contact information for the sales agent is also included.

Currently there are 428 entries on the NAMA website of receiver-managed assets in Ireland which are not yet for sale but which are likely to be offered for sale in the future. In addition, there are 112 entries which relate to receiver-managed assets which are currently for sale. I am advised that each entry may consist of multiple properties. If a NAMA-secured property is not for sale, this is due to the strategy adopted by the receiver or property owner in order to maximise the return for the asset and also to ensure that NAMA obtains the best achievable financial return for the State, as required under Section 10 of the NAMA Act.

The most recent details for NAMA's remaining portfolio are available in the Agency's quarterly section 55 accounts for Q2 of 2017. This report is publicly available under the Publications section of the NAMA website and outlines that the carrying value of NAMA’s loan portfolio at 30 June 2017, net of cumulative impairment, was €3.7 billion. I am advised that the intention of the Agency is to continue the deleveraging of the remaining portfolio, but am advised that this loan portfolio will require intensive management in order to ensure that the underlying value is realised and that NAMA’s advised projected terminal surplus of €3bn can be secured subject to current market conditions prevailing.

NAMA Social Housing Provision

Questions (183)

Noel Grealish

Question:

183. Deputy Noel Grealish asked the Minister for Finance the number of residential properties that have been identified by National Asset Management Agency, NAMA, as suitable for social housing and offered to local authorities; the number of such units delivered, by local authority area; and if he will make a statement on the matter. [54340/17]

View answer

Written answers

The Deputy will be aware that as part of its engagement with the Department, Planning and Local Government and the Housing Agency, NAMA has played a significant role in facilitating the supply of social housing from its portfolio.

As part of this engagement, NAMA continuously reviews the assets of all NAMA debtors to establish if vacant residential properties securing their loans could be utilised for social housing. Up until end-2017, NAMA had identified a total of 6,951 residential properties as being potentially suitably for social housing. The location of these properties was made known to the Housing Agency, which liaised with local authorities across Ireland to determine the demand for these units. Of the units identified, demand was confirmed by local authorities for 2,684 properties, of which 2,472 have been contracted or delivered for social housing use to date.

I would remind the Deputy that confirmation of demand and decisions regarding the suitability of properties is a matter for the local authorities, and NAMA plays no role in this. I understand that local authorities take account of the requirement to provide an appropriate mix of housing tenures and to avoid undue housing segregation within individual developments and wider residential areas. The table below outlines the number of residential units identified by NAMA on a county-by-county basis, the number where demand was confirmed by local authorities and the number delivered to date. This and other information on NAMA’s social housing initiatives is available on the NAMA website.

Once suitability and demand is confirmed for a property, NAMA facilitates contact and negotiation between the NAMA debtor or receiver and a local authority or approved housing body (AHB) to acquire the property. This can take the form of direct purchase by the local authority or AHB, or long-term leasing to the housing body by National Asset Residential Property Services Limited (NARPS). The creation of NARPS, a special purpose vehicle established by NAMA, was designed to streamline NAMA’s social housing delivery. The role of NARPS is to purchase suitable properties from NAMA debtors for onward leasing to local authorities or AHBs on the basis of long-term commercial arrangements.

Prior to the transfer of the property to a housing body, NAMA provides funding to its debtors and receivers to ensure that the properties are completed in full compliance with current building standards and in compliance with all planning conditions. The Deputy will be aware that many of the properties acquired by NARPS had been incomplete vacant units in unfinished housing estates. The purchase of these properties by NARPS has often had the effect of triggering a wider programme of completion and remediation for these estates, including the common areas of the unfinished estates.

Table: Total number of dwellings offered and secured for use by local authorities or approved housing bodies, by local authority, to end-2017 

Local Authority

Identified by NAMA

Delivered (Completed & Contracted)

Carlow Co. Co.

194

104

Cavan Co. Co.

49

0

Clare Co. Co.

235

55

Cork City

470

138

Cork Co. Co.

817

321

Donegal Co. Co.

124

5

Dublin City

854

412

Dún Laoghaire-Rathdown Co. Co.

480

282

Fingal Co. Co.

312

143

Galway City

203

196

Galway Co. Co.

145

32

Kerry Co. Co.

221

42

Kildare Co. Co.

352

172

Kilkenny Co. Co.

189

56

Laois Co. Co.

132

34

Leitrim Co. Co.

35

0

Limerick City and County Council

163

16

Longford Co. Co.

38

0

Louth County Council

32

27

Mayo Co. Co.

75

0

Meath Co. Co.

236

39

Monaghan Co. Co.

45

38

Offaly Co. Co.

83

30

Roscommon Co. Co.

104

0

Sligo Co. Co

122

4

South Dublin Co. Co.

593

146

Tipperary Co. Co

161

0

Waterford Co. Co

109

51

Westmeath Co. Co.

108

20

Wexford Co. Co.

225

102

Wicklow Co. Co.

45

7

Grand Total

6,951

2,472

Property Tax Assessments

Questions (184)

Niamh Smyth

Question:

184. Deputy Niamh Smyth asked the Minister for Finance if he will address a matter regarding the rate of local property tax in the case of a person (details supplied); and if he will make a statement on the matter. [54346/17]

View answer

Written answers

I am advised by Revenue that the person in question owes arrears of Local Property Tax (LPT) in respect of 2016, 2017 and 2018 amounting to €675.

Revenue has also confirmed that the outstanding amount is based on a Band 2 valuation (€100,001-€150,000). The person originally valued their property in Band 3 (€150,001-€200,000) in 2013 but this was subsequently reduced in April 2015.

From the information provided by the Deputy, the person may be entitled to a deferral of their LPT liabilities as provided for by Part 12 of the Finance (Local Property Tax) Act 2012 as amended.  However, it is important to note that a deferral is not an exemption and the tax does become payable at a later date and remains as a charge on the property until paid. A deferral also attracts an interest charge of 4% per annum.

If the person does not qualify for a deferral or does not wish to avail of such an option, Revenue has assured me that it will work with the person to agree an appropriate phased payment arrangement. To advance matters the person should make direct contact with the LPT team at telephone number 065 6849127.

Tax Clearance Certificates

Questions (185)

Bernard Durkan

Question:

185. Deputy Bernard J. Durkan asked the Minister for Finance when a tax clearance certificate will be provided by the Revenue Commissioners to a person (details supplied) in order for them to draw down a farm payment from the Department of Agriculture, Food and the Marine; and if he will make a statement on the matter. [54348/17]

View answer

Written answers

Revenue has advised me that the administrative process for tax clearance was changed from a paper based system to a real-time online facility (electronic Tax Clearance or ‘eTC’) with effect from 1 January 2016. The legislative basis to change the process to an online environment is provided for by Section 95 of the 2014 Finance Act.

The introduction of ‘eTC’ means that taxpayers no longer need to provide a paper certificate to confirm tax clearance to a third party.  Instead tax clearance can be verified by simply supplying the unique ‘Tax Clearance Access Number’ and PPSN to the relevant third party. The only circumstances where a paper Tax Clearance Certificate may still issue is where the taxpayer is not e-enabled, for example no access to technology, or due to infirmity. 

Revenue has advised me that the person in question was previously advised that they needed to apply online through the ‘eTC’ system for tax clearance certification but have to date failed to do so. It is not possible for Revenue to ensure their tax clearance is in place until the application process is completed.

Revenue has also confirmed that the person was provided with the direct contact details of an official to assist them if they were experiencing any difficulties in completing the application process. Revenue has assured that this arrangement is still in place should the person wish to avail of it.

Departmental Investigations

Questions (186)

Pearse Doherty

Question:

186. Deputy Pearse Doherty asked the Minister for Finance the studies, research or preparation that has been carried out by his Department or the Central Bank into the effects of a significant increase in interest rates over the coming years; and if he will make a statement on the matter. [54461/17]

View answer

Written answers

In order to assess the vulnerability of the Irish economy to changes in exogenous variables, my Department regularly simulates the impact of a number of scenarios using the ESRI COSMO macroeconomic model. These results are published in the Risk and Sensitivity Analysis chapter of the Budget and Stability Programme Update documentation.

In Budget 2018, my Department simulated the impact of a 1 percentage point increase in the main ECB policy interest rate on the economy over 5 years (see Economic and Fiscal Outlook). The analysis suggests that such a shock would reduce the level of GDP by approximately 1 percent after 5 years relative to the baseline projection, with the level of employment after 5 years 0.7 percent lower as a result (also relative to baseline).

It should be noted that, on the basis of current information, market participants do not anticipate an increase in policy rates at any stage throughout 2018.  Indeed, at its recent policy meeting, the ECB Governing Council indicated no change to its forward guidance position.

Liquor Licence Data

Questions (187)

Mick Wallace

Question:

187. Deputy Mick Wallace asked the Minister for Finance the number of publican licences of all descriptions issued, by county in each of the years from 2010 to 2017 and to date in 2018, in tabular form. [54512/17]

View answer

Written answers

I am advised by Revenue that the number of publican licences of all descriptions issued, by county in each of the years 2010 to 2017 and to date in 2018 is as set out in the following tables.

Statistical information is available on the Revenue Website www.revenue.ie at the following link: http://www.revenue.ie/en/about/publications/statistical-reports.html

2010

2011

2012

2013

2014

2015

2016

2017

2018

CO. CARLOW

Publican's Licence (6-Day & Early Closing)

0

0

0

0

0

0

0

0

0

Publican's Licence (6-Day)

0

0

0

0

0

0

0

0

0

Publican's Licence (7-Day Ordinary)

99

114

103

95

104

90

105

89

0

Publican's Licence (Ordinary) - Holiday Camp

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) - Theatre

2

1

1

1

1

1

1

1

0

Publican's Licence (Ordinary) Greyhound Racetrack

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) Horse Racecourse

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) Hotel - 1902 Act (Public Bar)

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) Hotel - 1902 Act. (Resident's Bar)

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) Hotel - BF - 1902 Act (Public Bar)

7

9

8

6

7

6

5

5

0

Publican's Licence (Ordinary) Hotel - BF - 1902 Act (Resident's Bar)

0

0

0

0

0

0

0

0

0

Publican's Ordinary Railway Refreshment Rooms   Licence

0

0

0

0

0

0

0

0

0

CO. CARLOW Total

108

124

112

102

112

97

111

95

0

CO. CAVAN

Publican's Licence (6-Day & Early Closing)

0

0

0

0

0

0

0

0

0

Publican's Licence (6-Day)

0

0

0

0

0

0

0

0

0

Publican's Licence (7-Day Ordinary)

219

204

204

206

201

194

192

195

0

Publican's Licence (Ordinary) - Holiday Camp

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) - Theatre

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) Greyhound Racetrack

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) Horse Racecourse

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) Hotel - 1902 Act (Public Bar)

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) Hotel - 1902 Act. (Resident's Bar)

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) Hotel - BF - 1902 Act (Public Bar)

10

11

11

10

11

8

9

11

0

Publican's Licence (Ordinary) Hotel - BF - 1902 Act   (Resident's Bar)

0

0

0

0

0

0

0

0

0

Publican's Ordinary Railway Refreshment Rooms   Licence

0

0

0

0

0

0

0

0

0

CO. CAVAN Total

229

215

215

216

212

202

201

206

0

2010

2011

'2012

2013

2014

2015

2016

2017

2018

CO. CLARE

Publican's Licence (6-Day & Early Closing)

0

0

0

0

0

0

0

0

0

Publican's Licence (6-Day)

0

2

0

2

1

0

1

1

0

Publican's Licence (7-Day Ordinary)

336

310

315

314

303

287

314

287

0

Publican's Licence (Ordinary) - Holiday Camp

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) - Theatre

3

3

2

3

4

3

3

2

0

Publican's Licence (Ordinary) Greyhound Racetrack

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) Horse Racecourse

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) Hotel - 1902 Act (Public   Bar)

1

1

1

1

1

1

1

3

0

Publican's Licence (Ordinary) Hotel - 1902 Act.   (Resident's Bar)

1

1

1

1

1

1

1

1

0

Publican's Licence (Ordinary) Hotel - BF - 1902 Act   (Public Bar)

11

23

14

12

16

9

12

12

0

Publican's Licence (Ordinary) Hotel - BF - 1902 Act   (Resident's Bar)

5

4

3

4

3

6

3

6

0

Publican's Ordinary Railway Refreshment Rooms   Licence

0

0

0

0

0

0

0

0

0

CO. CLARE Total

357

344

336

337

329

307

335

312

0

CO. CORK

Publican's Licence (6-Day & Early Closing)

0

0

0

0

0

0

0

0

0

Publican's Licence (6-Day)

0

0

0

0

0

0

0

0

0

Publican's Licence (7-Day Ordinary)

995

1,033

971

990

974

981

952

950

1

Publican's Licence (Ordinary) - Holiday Camp

1

1

1

1

1

1

1

0

0

Publican's Licence (Ordinary) - Theatre

6

8

7

7

8

6

8

6

0

Publican's Licence (Ordinary) Greyhound Racetrack

1

3

2

2

2

2

2

2

0

Publican's Licence (Ordinary) Horse Racecourse

1

1

1

1

1

1

1

1

0

Publican's Licence (Ordinary) Hotel - 1902 Act (Public Bar)

11

8

11

9

11

8

12

7

0

Publican's Licence (Ordinary) Hotel - 1902 Act. (Resident's   Bar)

0

2

0

1

1

2

0

1

0

Publican's Licence (Ordinary) Hotel - BF - 1902 Act (Public Bar)

50

54

41

47

49

44

50

38

0

Publican's Licence (Ordinary) Hotel - BF - 1902 Act (Resident's Bar)

4

6

5

5

4

5

5

3

0

Publican's Ordinary Railway Refreshment Rooms   Licence

0

0

0

0

0

0

0

0

0

CO. CORK Total

1,069

1,116

1,039

1,063

1,051

1,050

1,031

1,008

1

CO. DONEGAL

Publican's Licence (6-Day & Early Closing)

0

0

0

0

0

0

0

0

0

Publican's Licence (6-Day)

2

1

1

1

1

1

1

1

0

Publican's Licence (7-Day Ordinary)

367

370

398

400

359

378

386

381

0

Publican's Licence (Ordinary) - Holiday Camp

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) - Theatre

5

9

7

6

6

6

8

2

0

Publican's Licence (Ordinary) Greyhound Racetrack

0

2

1

1

0

2

1

1

0

Publican's Licence (Ordinary) Horse Racecourse

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) Hotel - 1902 Act (Public Bar)

0

0

0

2

3

2

2

2

0

Publican's Licence (Ordinary) Hotel - 1902 Act. (Resident's Bar)

1

0

0

0

2

1

1

1

0

Publican's Licence (Ordinary) Hotel - BF - 1902 Act (Public Bar)

43

40

47

35

30

30

36

25

0

Publican's Licence (Ordinary) Hotel - BF - 1902 Act (Resident's Bar)

12

7

9

10

2

6

4

6

0

Publican's Ordinary Railway Refreshment Rooms Licence

0

2

1

1

1

1

1

1

0

CO. DONEGAL Total

430

431

464

456

404

427

440

420

0

Table ctg.

2010

2011

2012

2013

2014

2015

2016

2017

2018

CO. DUBLIN

Publican's Licence (6-Day & Early Closing)

0

0

0

0

0

0

0

0

0

Publican's Licence (6-Day)

1

1

1

1

1

1

1

1

0

Publican's Licence (7-Day Ordinary)

732

769

733

810

777

802

799

789

0

Publican's Licence (Ordinary) - Holiday Camp

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) - Theatre

64

61

56

59

55

58

51

49

0

Publican's Licence (Ordinary) Greyhound Racetrack

1

1

1

0

2

1

1

0

0

Publican's Licence (Ordinary) Horse Racecourse

1

1

1

1

1

1

1

1

0

Publican's Licence (Ordinary) Hotel - 1902 Act (Public Bar)

0

2

1

1

2

5

4

5

0

Publican's Licence (Ordinary) Hotel - 1902 Act.  (Resident's Bar)

0

0

2

1

2

3

2

1

0

Publican's Licence (Ordinary) Hotel - BF - 1902 Act  (Public Bar)

108

132

118

118

121

122

131

111

0

Publican's Licence (Ordinary) Hotel - BF - 1902 Act   (Resident's Bar)

11

21

13

16

10

9

12

12

0

Publican's Ordinary Railway Refreshment Rooms   Licence

5

5

4

6

5

5

5

5

0

CO. DUBLIN Total

923

993

930

1,013

976

1,007

1,007

974

0

CO. GALWAY

Publican's Licence (6-Day & Early Closing)

0

0

0

0

0

0

0

0

0

Publican's Licence (6-Day)

1

1

1

1

0

2

1

1

0

Publican's Licence (7-Day Ordinary)

549

489

488

505

504

480

515

468

0

Publican's Licence (Ordinary) - Holiday Camp

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) - Theatre

3

9

6

6

6

8

9

6

0

Publican's Licence (Ordinary) Greyhound Racetrack

1

1

1

1

1

1

1

1

0

Publican's Licence (Ordinary) Horse Racecourse

1

1

1

1

1

1

1

1

0

Publican's Licence (Ordinary) Hotel - 1902 Act   (Public Bar)

2

1

1

3

2

6

2

5

0

Publican's Licence (Ordinary) Hotel - 1902 Act.   (Resident's Bar)

0

0

0

0

1

1

1

1

0

Publican's Licence (Ordinary) Hotel - BF - 1902 Act   (Public Bar)

55

63

54

53

51

56

48

47

0

Publican's Licence (Ordinary) Hotel - BF - 1902 Act   (Resident's Bar)

10

13

12

10

10

9

11

8

0

Publican's Ordinary Railway Refreshment Rooms   Licence

0

0

0

0

0

0

0

0

0

CO. GALWAY Total

622

578

564

580

576

564

589

538

0

CO. KERRY

Publican's Licence (6-Day & Early Closing)

0

0

0

0

0

0

0

0

0

Publican's Licence (6-Day)

0

0

0

0

0

0

0

0

0

Publican's Licence (7-Day Ordinary)

471

441

448

473

448

435

467

433

1

Publican's Licence (Ordinary) - Holiday Camp

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) - Theatre

0

0

0

0

1

2

1

1

0

Publican's Licence (Ordinary) Greyhound Racetrack

1

1

1

1

1

1

1

1

0

Publican's Licence (Ordinary) Horse Racecourse

2

1

3

2

1

3

2

2

0

Publican's Licence (Ordinary) Hotel - 1902 Act   (Public Bar)

7

7

5

7

6

6

6

6

0

Publican's Licence (Ordinary) Hotel - 1902 Act.   (Resident's Bar)

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) Hotel - BF - 1902 Act   (Public Bar)

38

45

41

36

37

37

33

37

0

Publican's Licence (Ordinary) Hotel - BF - 1902 Act   (Resident's Bar)

7

6

7

7

6

5

8

6

0

Publican's Ordinary Railway Refreshment Rooms   Licence

0

0

0

0

0

0

0

0

0

CO. KERRY Total

526

501

505

526

500

489

518

486

1

Table ctg.

2010

2011

2012

2013

2014

2015

2016

2017

2018

CO. KILDARE

Publican's Licence (6-Day & Early Closing)

0

0

0

0

0

0

0

0

0

Publican's Licence (6-Day)

0

0

0

0

0

0

0

0

0

Publican's Licence (7-Day Ordinary)

177

193

184

163

188

197

170

192

0

Publican's Licence (Ordinary) - Holiday Camp

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) - Theatre

1

1

0

1

2

1

0

2

0

Publican's Licence (Ordinary) Greyhound Racetrack

1

2

0

0

0

2

1

1

0

Publican's Licence (Ordinary) Horse Racecourse

3

3

3

3

3

3

2

4

0

Publican's Licence (Ordinary) Hotel - 1902 Act   (Public Bar)

8

5

8

7

8

6

7

10

0

Publican's Licence (Ordinary) Hotel - 1902 Act.   (Resident's Bar)

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) Hotel - BF - 1902 Act   (Public Bar)

14

18

23

13

17

16

17

14

0

Publican's Licence (Ordinary) Hotel - BF - 1902 Act   (Resident's Bar)

0

0

0

0

0

0

0

0

0

Publican's Ordinary Railway Refreshment Rooms   Licence

0

0

0

0

0

0

0

0

0

CO. KILDARE Total

204

222

218

187

218

225

197

223

0

CO. KILKENNY

Publican's Licence (6-Day & Early Closing)

0

0

0

0

0

0

0

0

0

Publican's Licence (6-Day)

0

0

0

0

0

0

0

0

0

Publican's Licence (7-Day Ordinary)

203

218

186

201

201

205

193

197

0

Publican's Licence (Ordinary) - Holiday Camp

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) - Theatre

0

0

2

1

1

1

1

0

0

Publican's Licence (Ordinary) Greyhound Racetrack

2

0

1

1

2

0

2

1

0

Publican's Licence (Ordinary) Horse Racecourse

0

2

0

1

2

1

0

0

0

Publican's Licence (Ordinary) Hotel - 1902 Act   (Public Bar)

1

1

1

1

1

1

1

1

0

Publican's Licence (Ordinary) Hotel - 1902 Act.   (Resident's Bar)

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) Hotel - BF - 1902 Act   (Public Bar)

12

10

11

13

9

9

12

11

0

Publican's Licence (Ordinary) Hotel - BF - 1902 Act   (Resident's Bar)

0

0

2

1

1

1

1

1

0

Publican's Ordinary Railway Refreshment Rooms   Licence

0

0

0

0

0

0

0

0

0

CO. KILKENNY Total

218

231

203

219

217

218

210

211

0

CO. LAOIS

Publican's Licence (6-Day & Early Closing)

1

0

0

0

0

0

0

0

0

Publican's Licence (6-Day)

0

0

0

0

0

0

0

0

0

Publican's Licence (7-Day Ordinary)

116

129

121

134

128

127

133

122

0

Publican's Licence (Ordinary) - Holiday Camp

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) - Theatre

1

1

1

1

1

1

1

1

0

Publican's Licence (Ordinary) Greyhound Racetrack

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) Horse Racecourse

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) Hotel - 1902 Act   (Public Bar)

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) Hotel - 1902 Act.   (Resident's Bar)

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) Hotel - BF - 1902 Act   (Public Bar)

9

9

7

7

8

6

8

8

0

Publican's Licence (Ordinary) Hotel - BF - 1902 Act   (Resident's Bar)

1

3

2

2

2

2

2

2

0

Publican's Ordinary Railway Refreshment Rooms   Licence

0

0

0

0

0

0

0

0

0

CO. LAOIS Total

128

142

131

144

139

136

144

133

0

2010

2011

'2012

2013

2014

2015

2016

2017

2018

CO. LEITRIM

Publican's Licence (6-Day & Early Closing)

0

0

0

0

0

0

0

0

0

Publican's Licence (6-Day)

1

1

0

1

1

1

0

0

0

Publican's Licence (7-Day Ordinary)

109

104

123

120

112

107

103

112

0

Publican's Licence (Ordinary) - Holiday Camp

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) - Theatre

2

2

2

2

2

2

2

3

0

Publican's Licence (Ordinary) Greyhound Racetrack

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) Horse Racecourse

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) Hotel - 1902 Act   (Public Bar)

0

0

0

0

1

1

1

0

0

Publican's Licence (Ordinary) Hotel - 1902 Act.   (Resident's Bar)

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) Hotel - BF - 1902 Act   (Public Bar)

5

4

6

3

4

1

6

4

0

Publican's Licence (Ordinary) Hotel - BF - 1902 Act (Resident's   Bar)

1

1

1

0

2

1

1

1

0

Publican's Ordinary Railway Refreshment Rooms   Licence

0

0

0

0

0

0

0

0

0

CO. LEITRIM Total

118

112

132

126

122

113

113

120

0

CO. LIMERICK

Publican's Licence (6-Day & Early Closing)

0

2

1

1

1

1

1

1

0

Publican's Licence (6-Day)

0

0

0

0

0

0

0

0

0

Publican's Licence (7-Day Ordinary)

401

386

365

373

366

357

371

356

0

Publican's Licence (Ordinary) - Holiday Camp

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) - Theatre

3

7

4

6

7

5

8

7

0

Publican's Licence (Ordinary) Greyhound Racetrack

2

1

1

0

2

1

1

1

0

Publican's Licence (Ordinary) Horse Racecourse

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) Hotel - 1902 Act   (Public Bar)

0

0

0

2

1

1

1

1

0

Publican's Licence (Ordinary) Hotel - 1902 Act. (Resident's   Bar)

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) Hotel - BF - 1902 Act   (Public Bar)

16

19

18

19

17

18

21

20

0

Publican's Licence (Ordinary) Hotel - BF - 1902 Act   (Resident's Bar)

4

5

3

3

3

3

3

3

0

Publican's Ordinary Railway Refreshment Rooms   Licence

0

0

0

0

0

0

0

0

0

CO. LIMERICK Total

426

420

392

404

397

386

406

389

0

CO. LONGFORD

Publican's Licence (6-Day & Early Closing)

1

1

1

1

1

1

1

1

0

Publican's Licence (6-Day)

1

0

0

0

0

0

0

0

0

Publican's Licence (7-Day Ordinary)

89

97

89

80

111

90

88

95

0

Publican's Licence (Ordinary) - Holiday Camp

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) - Theatre

0

0

0

0

0

0

2

1

0

Publican's Licence (Ordinary) Greyhound Racetrack

2

1

0

2

1

0

0

0

0

Publican's Licence (Ordinary) Horse Racecourse

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) Hotel - 1902 Act   (Public Bar)

0

0

0

0

0

0

0

2

0

Publican's Licence (Ordinary) Hotel - 1902 Act.   (Resident's Bar)

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) Hotel - BF - 1902 Act   (Public Bar)

1

0

3

0

1

0

2

1

0

Publican's Licence (Ordinary) Hotel - BF - 1902 Act   (Resident's Bar)

0

0

0

0

0

0

0

0

0

Publican's Ordinary Railway Refreshment Rooms   Licence

0

0

0

0

0

0

0

0

0

CO. LONGFORD Total

94

99

93

83

114

91

93

100

0

Table ctg.

2010

2011

2012

2013

2014

2015

2016

2017

2018

CO. LOUTH

Publican's Licence (6-Day & Early Closing)

0

0

0

0

0

0

0

0

0

Publican's Licence (6-Day)

0

0

0

0

0

0

0

0

0

Publican's Licence (7-Day Ordinary)

176

199

193

191

194

180

203

201

0

Publican's Licence (Ordinary) - Holiday Camp

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) - Theatre

5

5

6

5

5

4

7

2

0

Publican's Licence (Ordinary) Greyhound Racetrack

1

1

1

1

1

1

1

1

0

Publican's Licence (Ordinary) Horse Racecourse

1

1

1

1

1

1

1

1

0

Publican's Licence (Ordinary) Hotel - 1902 Act   (Public Bar)

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) Hotel - 1902 Act.   (Resident's Bar)

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) Hotel - BF - 1902 Act   (Public Bar)

10

10

10

10

9

8

9

9

0

Publican's Licence (Ordinary) Hotel - BF - 1902 Act   (Resident's Bar)

1

1

1

1

1

0

1

0

0

Publican's Ordinary Railway Refreshment Rooms   Licence

0

0

0

0

0

0

0

0

0

CO. LOUTH Total

194

217

212

209

211

194

222

214

0

CO. MAYO

Publican's Licence (6-Day & Early Closing)

0

0

0

0

0

0

0

0

0

Publican's Licence (6-Day)

1

1

1

1

1

1

1

1

0

Publican's Licence (7-Day Ordinary)

378

386

390

385

384

371

382

394

0

Publican's Licence (Ordinary) - Holiday Camp

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) - Theatre

0

0

0

0

0

3

2

1

0

Publican's Licence (Ordinary) Greyhound Racetrack

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) Horse Racecourse

1

1

1

0

1

2

1

1

0

Publican's Licence (Ordinary) Hotel - 1902 Act   (Public Bar)

1

1

1

2

6

5

6

5

0

Publican's Licence (Ordinary) Hotel - 1902 Act.   (Resident's Bar)

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) Hotel - BF - 1902 Act   (Public Bar)

51

36

44

36

26

43

35

32

0

Publican's Licence (Ordinary) Hotel - BF - 1902 Act   (Resident's Bar)

4

6

3

4

3

3

2

4

0

Publican's Ordinary Railway Refreshment Rooms   Licence

0

0

0

0

0

0

0

0

0

CO. MAYO Total

436

431

440

428

421

428

429

438

0

CO. MEATH

Publican's Licence (6-Day & Early Closing)

0

0

0

0

0

0

0

0

0

Publican's Licence (6-Day)

0

0

0

0

0

0

0

0

0

Publican's Licence (7-Day Ordinary)

217

206

221

182

212

196

226

213

0

Publican's Licence (Ordinary) - Holiday Camp

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) - Theatre

0

2

1

1

1

1

1

1

0

Publican's Licence (Ordinary) Greyhound Racetrack

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) Horse Racecourse

6

3

4

6

2

4

5

5

0

Publican's Licence (Ordinary) Hotel - 1902 Act   (Public Bar)

1

1

0

2

2

3

2

1

0

Publican's Licence (Ordinary) Hotel - 1902 Act.   (Resident's Bar)

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) Hotel - BF - 1902 Act   (Public Bar)

10

8

9

9

8

7

11

8

0

Publican's Licence (Ordinary) Hotel - BF - 1902 Act   (Resident's Bar)

5

2

3

3

2

2

3

4

0

Publican's Ordinary Railway Refreshment Rooms   Licence

0

0

0

0

0

0

0

0

0

CO. MEATH Total

239

222

238

203

227

213

248

232

0

Table ctg.

2010

2011

2012

2013

2014

2015

2016

2017

2018

CO. MONAGHAN

Publican's Licence (6-Day & Early Closing)

0

0

0

0

0

0

0

0

0

Publican's Licence (6-Day)

1

1

1

1

0

1

0

0

0

Publican's Licence (7-Day Ordinary)

105

104

108

119

109

99

106

88

0

Publican's Licence (Ordinary) - Holiday Camp

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) - Theatre

1

2

0

3

2

2

2

0

0

Publican's Licence (Ordinary) Greyhound Racetrack

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) Horse Racecourse

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) Hotel - 1902 Act   (Public Bar)

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) Hotel - 1902 Act.   (Resident's Bar)

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) Hotel - BF - 1902 Act   (Public Bar)

6

7

7

6

8

7

5

7

0

Publican's Licence (Ordinary) Hotel - BF - 1902 Act   (Resident's Bar)

1

1

1

1

1

1

1

1

0

Publican's Ordinary Railway Refreshment Rooms   Licence

0

0

0

0

0

0

0

0

0

CO. MONAGHAN Total

114

115

117

130

120

110

114

96

0

CO. OFFALY

Publican's Licence (6-Day & Early Closing)

0

0

0

0

0

0

0

0

0

Publican's Licence (6-Day)

0

0

0

0

0

0

0

0

0

Publican's Licence (7-Day Ordinary)

135

134

125

133

133

132

140

121

0

Publican's Licence (Ordinary) - Holiday Camp

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) - Theatre

0

0

0

0

0

0

1

1

0

Publican's Licence (Ordinary) Greyhound Racetrack

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) Horse Racecourse

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) Hotel - 1902 Act   (Public Bar)

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) Hotel - 1902 Act.   (Resident's Bar)

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) Hotel - BF - 1902 Act   (Public Bar)

5

4

4

4

2

3

3

3

0

Publican's Licence (Ordinary) Hotel - BF - 1902 Act (Resident's   Bar)

2

2

2

2

1

3

2

2

0

Publican's Ordinary Railway Refreshment Rooms   Licence

0

0

0

0

0

0

0

0

0

CO. OFFALY Total

142

140

131

139

136

138

146

127

0

CO. ROSCOMMON

Publican's Licence (6-Day & Early Closing)

0

0

0

0

0

0

0

0

0

Publican's Licence (6-Day)

2

1

1

1

1

1

1

0

0

Publican's Licence (7-Day Ordinary)

218

217

214

227

205

214

203

194

0

Publican's Licence (Ordinary) - Holiday Camp

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) - Theatre

1

1

0

2

0

1

2

0

0

Publican's Licence (Ordinary) Greyhound Racetrack

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) Horse Racecourse

1

1

2

0

2

1

1

1

0

Publican's Licence (Ordinary) Hotel - 1902 Act   (Public Bar)

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) Hotel - 1902 Act. (Resident's   Bar)

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) Hotel - BF - 1902 Act   (Public Bar)

6

5

5

4

4

4

4

3

0

Publican's Licence (Ordinary) Hotel - BF - 1902 Act   (Resident's Bar)

0

0

0

0

0

0

0

0

0

Publican's Ordinary Railway Refreshment Rooms Licence

0

0

0

0

0

0

0

0

0

CO. ROSCOMMON Total

228

225

222

234

212

221

211

198

0

2010

2011

2012

2013

2014

2015

2016

2017

2018

CO. SLIGO

Publican's Licence (6-Day & Early Closing)

0

0

0

0

0

0

0

0

0

Publican's Licence (6-Day)

0

0

0

0

0

0

0

0

0

Publican's Licence (7-Day Ordinary)

155

160

139

162

149

147

137

156

0

Publican's Licence (Ordinary) - Holiday Camp

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) - Theatre

1

1

2

4

2

1

1

3

0

Publican's Licence (Ordinary) Greyhound Racetrack

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) Horse Racecourse

2

1

1

1

1

1

0

2

0

Publican's Licence (Ordinary) Hotel - 1902 Act   (Public Bar)

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) Hotel - 1902 Act.   (Resident's Bar)

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) Hotel - BF - 1902 Act   (Public Bar)

9

11

9

11

10

10

11

10

0

Publican's Licence (Ordinary) Hotel - BF - 1902 Act   (Resident's Bar)

3

4

3

2

1

2

1

2

0

Publican's Ordinary Railway Refreshment Rooms   Licence

0

0

0

0

0

0

0

0

0

CO. SLIGO Total

170

177

154

180

163

161

150

173

0

CO. TIPPERARY

Publican's Licence (6-Day & Early Closing)

0

0

0

0

0

0

0

0

0

Publican's Licence (6-Day)

0

0

0

0

0

0

0

0

0

Publican's Licence (7-Day Ordinary)

440

452

418

441

452

396

426

418

0

Publican's Licence (Ordinary) - Holiday Camp

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) - Theatre

4

4

4

5

3

4

5

2

0

Publican's Licence (Ordinary) Greyhound Racetrack

1

1

1

0

2

1

1

1

0

Publican's Licence (Ordinary) Horse Racecourse

2

2

2

2

2

2

2

2

0

Publican's Licence (Ordinary) Hotel - 1902 Act   (Public Bar)

0

4

2

2

1

1

1

1

0

Publican's Licence (Ordinary) Hotel - 1902 Act.   (Resident's Bar)

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) Hotel - BF - 1902 Act   (Public Bar)

15

18

13

14

19

14

13

16

0

Publican's Licence (Ordinary) Hotel - BF - 1902 Act   (Resident's Bar)

2

2

2

1

1

1

1

1

0

Publican's Ordinary Railway Refreshment Rooms   Licence

0

0

0

0

0

0

0

0

0

CO. TIPPERARY Total

464

483

442

465

480

419

449

441

0

CO. WATERFORD

Publican's Licence (6-Day & Early Closing)

0

0

0

0

0

0

0

0

0

Publican's Licence (6-Day)

0

0

0

0

0

0

0

0

0

Publican's Licence (7-Day Ordinary)

217

222

217

236

243

220

230

220

0

Publican's Licence (Ordinary) - Holiday Camp

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) - Theatre

2

3

2

3

3

2

2

2

0

Publican's Licence (Ordinary) Greyhound Racetrack

2

1

1

1

1

1

1

1

0

Publican's Licence (Ordinary) Horse Racecourse

0

2

1

0

2

1

1

1

0

Publican's Licence (Ordinary) Hotel - 1902 Act   (Public Bar)

0

0

0

1

0

0

0

0

0

Publican's Licence (Ordinary) Hotel - 1902 Act.   (Resident's Bar)

1

1

1

1

1

1

1

1

0

Publican's Licence (Ordinary) Hotel - BF - 1902 Act   (Public Bar)

12

11

11

10

13

13

11

12

0

Publican's Licence (Ordinary) Hotel - BF - 1902 Act   (Resident's Bar)

0

4

2

2

2

2

1

1

0

Publican's Ordinary Railway Refreshment Rooms   Licence

0

0

0

0

0

0

0

0

0

CO. WATERFORD Total

234

244

235

254

265

240

247

238

0

2010

2011

2012

2013

2014

2015

2016

2017

2018

CO. WESTMEATH

Publican's Licence (6-Day & Early Closing)

0

0

0

0

0

0

0

0

0

Publican's Licence (6-Day)

0

0

0

0

0

0

0

0

0

Publican's Licence (7-Day Ordinary)

188

167

172

171

156

189

177

173

0

Publican's Licence (Ordinary) - Holiday Camp

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) - Theatre

3

4

4

4

5

4

4

3

0

Publican's Licence (Ordinary) Greyhound Racetrack

1

1

1

1

1

1

1

1

0

Publican's Licence (Ordinary) Horse Racecourse

1

1

1

1

1

1

2

0

0

Publican's Licence (Ordinary) Hotel - 1902 Act   (Public Bar)

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) Hotel - 1902 Act.   (Resident's Bar)

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) Hotel - BF - 1902 Act   (Public Bar)

10

7

10

7

7

8

6

8

0

Publican's Licence (Ordinary) Hotel - BF - 1902 Act   (Resident's Bar)

3

2

3

1

5

2

2

2

0

Publican's Ordinary Railway Refreshment Rooms   Licence

0

0

0

0

0

0

0

0

0

CO. WESTMEATH Total

206

182

191

185

175

205

192

187

0

CO. WEXFORD

Publican's Licence (6-Day & Early Closing)

0

0

0

0

0

0

0

0

0

Publican's Licence (6-Day)

0

0

0

0

0

0

0

0

0

Publican's Licence (7-Day Ordinary)

249

272

272

273

265

268

257

260

0

Publican's Licence (Ordinary) - Holiday Camp

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) - Theatre

3

3

3

1

5

3

3

1

0

Publican's Licence (Ordinary) Greyhound Racetrack

1

0

1

1

1

1

1

1

0

Publican's Licence (Ordinary) Horse Racecourse

1

1

0

2

1

1

1

1

0

Publican's Licence (Ordinary) Hotel - 1902 Act   (Public Bar)

4

4

3

5

5

5

6

5

0

Publican's Licence (Ordinary) Hotel - 1902 Act.   (Resident's Bar)

1

3

0

3

1

1

1

1

0

Publican's Licence (Ordinary) Hotel - BF - 1902 Act   (Public Bar)

18

16

17

22

17

16

15

14

0

Publican's Licence (Ordinary) Hotel - BF - 1902 Act   (Resident's Bar)

2

2

2

2

1

1

1

1

0

Publican's Ordinary Railway Refreshment Rooms   Licence

0

0

0

0

0

0

0

0

0

CO. WEXFORD Total

279

301

298

309

296

296

285

284

0

CO. WICKLOW

Publican's Licence (6-Day & Early Closing)

0

0

0

0

0

0

0

0

0

Publican's Licence (6-Day)

0

1

1

1

1

1

1

1

0

Publican's Licence (7-Day Ordinary)

162

153

154

152

160

148

154

169

0

Publican's Licence (Ordinary) - Holiday Camp

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) - Theatre

1

0

1

1

1

1

2

1

0

Publican's Licence (Ordinary) Greyhound Racetrack

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) Horse Racecourse

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) Hotel - 1902 Act   (Public Bar)

6

6

8

7

5

6

8

6

0

Publican's Licence (Ordinary) Hotel - 1902 Act.   (Resident's Bar)

0

0

0

0

0

0

0

0

0

Publican's Licence (Ordinary) Hotel - BF - 1902 Act   (Public Bar)

11

12

10

11

12

11

7

10

0

Publican's Licence (Ordinary) Hotel - BF - 1902 Act   (Resident's Bar)

3

5

4

3

2

3

1

3

0

Publican's Ordinary Railway Refreshment Rooms   Licence

0

0

0

0

0

0

0

0

0

CO. WICKLOW Total

183

177

178

175

181

170

173

190

0

European Investment Bank

Questions (188)

Brendan Howlin

Question:

188. Deputy Brendan Howlin asked the Minister for Finance the extent of State borrowing from the European Investment Bank; the average rate and duration of such borrowing; the advantage to the State of such borrowing over direct Exchequer financing; the projects that have received funding to date and on which there are outstanding amounts, in tabular form; and if he will make a statement on the matter. [54538/17]

View answer

Written answers

In relation to the current extent of State borrowing from the European Investment Bank (EIB), I am advised by the EIB and the National Treasury Management Agency (NTMA) that the EIB has lent or contracted to lend directly to Ireland, acting through the NTMA, the amounts shown below:

  

Loan Facility

Loan amount

Drawn amount (as of 31/12/2017)

Irish Schools Programme

100,000,000

100,000,000

Irish Water Investment Programme

100,000,000

100,000,000

Irish Schools Programme II

100,000,000

100,000,000

Dublin LUAS Cross City

150,000,000

150,000,000

Irish Water Investment Programme - B

100,000,000

100,000,000

Irish Flood Prevention Programme

200,000,000

200,000,000

Irish Schools Programme III

200,000,000

200,000,000

National Children’s Hospital

490,000,000

0

Total

1,440,000,000

950,000,000

 The weighted average interest rate for this funding is 1.535%, based on the drawn amounts.

These loans are for durations of up to 25 years, although loans to Ireland are typically repaid over shorter periods.

 

The EIB has two outstanding loans to the Strategic Banking Corporation of Ireland as indicated in the table below.

        

Loan Facility

Loan amount

Drawn amount (as of 31/12/2017)

Strategic Banking Corporation of Ireland

200,000,000

200,000,000

Strategic Banking Corporation of Ireland

200,000,000

200,000,000

Total

400,000,000

400,000,000

 

In addition, the EIB has provided information that the Housing Finance Authority (HFA) and certain local authorities have outstanding loans with the EIB. Issues relating to the HFA and local authorities would come within the purview of my colleague, the Minister for Housing, Planning and Local Government.

 

As regards the HFA, I understand that there are two outstanding loans, as  shown in the table below.

Loan Facility

Loan amount

Drawn amount (as of 31/12/2017)

HFA – Irish Social Housing

200,000,000

0*

HFA – Irish Social Housing Development

150,000,000

100,000,000

Total

350,000,000

100,000,000

* The HFA expect to begin drawing on this facility later in the year and continue into 2019.

 

The two local authority loan facilities are set out in the table below.

Loan Facility

Loan amount

Drawn amount (as of 31/12/2017)

Local Authority Framework loan

100,000,000

100,000,000

Local Authority Framework Loan II

90,000,000

90,000,000

Total

190,000,000

190,000,000**

** I am also advised by the Department of Housing, Planning and Local Government that Limerick City and County Council and Fingal County Council have entered into financing agreements with the EIB. However, as of 31 December 2017, no funds have been drawn down in respect of these agreements.

The main advantages of such State borrowing over direct exchequer financing include diversification of sources of funding and, at times, greater cost-effectiveness than alternative sources of funds, including borrowing on the sovereign bond markets.

To assist the Deputy I have attached a link (below) to the EIB website which lists EIB loans to Ireland over a number of years.

http://www.eib.org/projects/loan/list/?from=2011&region=1&sector=&to=&country=IE

Young Farmers Scheme

Questions (189)

Martin Kenny

Question:

189. Deputy Martin Kenny asked the Minister for Finance the age limit for young farmers to qualify for 1% stamp duty relief. [54554/17]

View answer

Written answers

I am advised by Revenue that there is currently one stamp duty relief available that applies a 1% rate of stamp duty on the transfer of agricultural land between certain blood relatives in certain circumstances. This measure is known as Consanguinity Relief.

Transfers of farmland between certain blood relatives qualify for a reduced rate of stamp duty of 1% provided certain conditions are met. In addition to being a relative of the transferor, the individual to whom the land is transferred or conveyed must either farm the land or lease it to someone who farms the land for a period of not less than 6 years. The person farming the land must do so on a commercial basis and with a view to the realisation of profits. In addition the person farming the land must devote at least 50% of his or her normal working time to farming or be the holder of one of the agricultural qualifications set out in Schedule 2, 2A or 2B to the Stamp Duties Consolidation Act (SDCA) 1999.  Since the enactment of Finance Act 2017 on 25 December 2017, there is no age limit for Consanguinity Relief. For transfers executed prior to that date, it was a requirement that the person disposing of the lands be under 67 years of age.

I have also introduced a measure in Finance Act 2017 to allow a farmer to claim relief from stamp duty where he or she sells land and purchases land, in order to consolidate his or her holding. The relief applies to land in the State which is agricultural land with no residential buildings on it and includes commercial woodlands. Where there is a purchase and sale of land within 24 months of each other that satisfy the conditions of consolidation, then stamp duty will only be paid to the extent that the value of the land that is purchased exceeds the value of the land that is sold.  In such a situation stamp duty will only apply at the rate of 1% on the excess. This measure is subject to European Union State Aid rules and will not be commenced until approval is received from the EU. There is no age limit for Farm Consolidation Relief.

Young Trained Farmer Relief may also be relevant to your query. This is available to farmers who, subject to certain conditions, qualify for full relief from stamp duty on the transfer of agricultural land.  To qualify for the relief the transferee must, on the date of execution of the instrument of transfer, be less than 35 years of age and be the holder of one of the agricultural qualifications set out in Schedule 2, 2A or 2B to the SDCA 1999.

In addition to the age and educational qualifications required the transfer must be by way of sale or gift and must be irrevocable. The young trained farmer, or each of them if there is more than one must retain ownership of the land for a period of 5 years from the date of execution of the instrument and during that time must devote not less than 50 per cent of his or her normal working time to farming the land.

Ireland Strategic Investment Fund Capital

Questions (190)

John Deasy

Question:

190. Deputy John Deasy asked the Minister for Finance the financial measures that have been put in place and which are available to assist indigenous craft beer brewers and distilleries. [54615/17]

View answer

Written answers

Article 4 of EU Directive 92/83/EEC provides for the application of reduced rates, or relief, of excise duty of up to 50% less than the national rate of excise duty in respect of breweries producing 200,000 hectolitres or less of beer per annum. In Budget 2005, relief of 50% on excise duty in respect of beer produced by breweries producing up to 20,000 hectolitres (hl) per annum was provided to reduce barriers of entry and to promote competition in the brewery sector. Accordingly, the duty of excise on a 4.3% ABV pint of beer produced by a microbrewery is €0.27 compared to €0.54 on a 4.3% ABV non-qualifying pint of beer.

In Budget 2015, the relief limit was extended to microbreweries producing not more than 30,000 hectolitres.

As of Budget 2016, the Alcohol Products Tax relief for small independent breweries was made available by way of a reduction on the duty paid rather than through a repayment of excise. This improved the cash-flow of small independent breweries and removed a barrier to entry into this market.

Budget 2017 increased the qualifying production threshold for the relief from 30,000 hl to 40,000 hl with a corresponding increase for cooperating independent breweries from 60,000 hl to 80,000 hl. This allowed production to exceed the previous threshold, though the volume of beer on which the relief could be claimed remained unchanged at 30,000 hl.

It should be noted that in order to adhere to EU rules, these measures apply to any microbrewery within the European Union. It does not solely benefit indigenous microbreweries; importers in other EU member states that meet the criteria for this scheme and release supplies of beer for consumption in the State can also avail of the relief.

Figures from the Revenue Commissioners show that in 2016 there were 71 claimants of this relief, with the vast majority relating to beer produced in the State. The total value of the relief in 2016 was €4.089m, of which €4.03m related to beer produced in the State and €58,000 related to beer imported into the State from the EU.

There is no such relief available to small distilleries where the applicable EU regime is much less accommodating and where specific public health concerns arise.

Ireland Strategic Investment Fund Investments

Questions (191)

John Deasy

Question:

191. Deputy John Deasy asked the Minister for Finance the status of the Ireland Strategic Investment Fund; and the regional breakdown of projects funded to date. [54616/17]

View answer

Written answers

As the Deputy will be aware, the Ireland Strategic Investment Fund (“ISIF”) has a statutory mandate to invest on a commercial basis in a manner designed to support economic activity and employment in Ireland. 

ISIF have informed me that, as at 30 September 2017 ISIF’s Discretionary Portfolio (as distinct from ISIF’s Directed Portfolio which relates to certain directed investments in the Irish banking sector) was valued at €8.6 billion and ISIF had committed €3.0 billion to investment in Ireland.

The regional information sought by the Deputy is available on ISIF’s website: http://isif.ie/wp-content/uploads/2017/07/Economic-Impact-Report-FY-2016.pdf. As at end December 2016, ISIF investment had supported 22,000 direct and indirect jobs in the Irish economy. The table below shows the percentage split on a regional basis of the jobs supported, capital deployed and Gross Value Added (GVA) achieved by ISIF:

Jobs

Capital Deployed

GVA

Dublin

51%

57%

49%

Leinster ex Dublin

15%

13%

20%

Munster

27%

18%

23%

Connacht

5%

8%

5%

Ulster

2%

4%

3%

 

Gross Value Added (GVA) is a standard measure of economic activity, with GDP comprising the aggregate of GVA at enterprise level across the economy.

As set out in Slide 8 of the ISIF Economic Impact Report, available on ISIF’s website, as at end December 2016 the regional impact of its investments is in line with the CSO’s national spread of economic activity as measured by Gross Value Added (GVA).

ISIF will shortly publish its 2017 year-end update which will include detailed economic impact data to 30 June 2017.

Home Renovation Incentive Scheme Data

Questions (192)

John Deasy

Question:

192. Deputy John Deasy asked the Minister for Finance the number of properties that have registered for the home renovation incentive scheme in Waterford city and county to date; and the monetary value of these works. [54640/17]

View answer

Written answers

I am advised by Revenue that statistics on the Home Renovation Incentive (HRI) scheme are available on the Revenue Statistics webpage at: https://www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/index.aspx

These statistics are updated on a monthly basis and end of year reports are also available at the same website. These provide a range of information in respect of the scheme, including a breakdown of the number of properties registered, works carried out and their estimated values by Local Authority, including Waterford.

As set out in the tables, the number of properties with works registered for the incentive in Waterford city and county to date is 1,515.

The corresponding monetary value of these works is €28.89 million.

Tax Code

Questions (193)

John Deasy

Question:

193. Deputy John Deasy asked the Minister for Finance if consideration has been given to an incentive or clawback scheme for farmers who wish to install closed-circuit television to deter criminals from targeting rural communities. [54641/17]

View answer

Written answers

I am advised by Revenue that a farmer would be entitled to write off the cost of installing a CCTV system against her or his farming income as a CCTV system would qualify for capital allowances. The cost may be written off over eight years.

Where a farmer does not have an entitlement to capital allowances (he or she may be retired and no longer trading for example), relief may be available under the Home Renovation Incentive (HRI). HRI provides income tax relief of 13.5% of the cost of certain repairs, renovations and improvements carried out on a person's main residence. The installation of security equipment (such as CCTV cameras) comes within the terms of the incentive. It should be noted that, as relief under HRI is restricted to works carried out on a residence, the installation of a CCTV camera to protect an out-building, or other non-residential part of a farm, would not qualify. The relief is granted by way of a credit against income tax over the two years following the year in which the works are paid for. Half of the relief is given in each year.

 The key features of the scheme are that:

- the works must be carried out by a tax compliant contractor;

- the works must be carried prior to 31 December 2018;

- Local Property Tax payments must be up to date in respect of the property; and

- the cost of the works must be greater than €4,405 and not more than €30,000 (both figures exclusive of Value Added Tax). The cost of multiple works by different contractors may be aggregated in a claim.

Full details of the scheme are available on the Revenue website at: https://www.revenue.ie/en/property/home-renovation-incentive/index.aspx

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