Written Answers Nos. 128-146
128. Deputy Bernard J. Durkan asked the Tánaiste and Minister for Foreign Affairs and Trade the degree to which all overseas aid agencies receiving direct or indirect aid from this country are subject to audits to ensure compliance with regulations and prevention of potential conflict of interest; and if he will make a statement on the matter. [14488/18]
View answerIt is a requirement of all grant agreements that partners in receipt of Irish Aid funding provide annual audited accounts. With regard to International Organisations such as UN bodies, audit requirements are laid down in international agreements. The Department usually receives audited financial statements from these bodies. In addition, with regard to the UN bodies, the Department receives the reports on internal audit activity that are presented to the executive boards. My Department also has an internal audit function that provides assurance as to the effectiveness of the Department’s governance, risk management and systems of internal control, including for the Irish Aid programme. The internal audit function operates in line with the international standards for internal auditing, and its work is also reviewed by the Department’s independent Audit Committee. While Irish Aid is working in some of the most difficult environments in the world, I am satisfied that the monitoring, evaluation and audit systems which we have in place provide the best assurance that development aid funding is used for the intended objectives.
129. Deputy Bernard J. Durkan asked the Tánaiste and Minister for Foreign Affairs and Trade the degree to which the European Union remains committed to ongoing peaceful support and development of the western Balkans with the objective of eventual EU membership; the extent to which the acquis communautaire conditions continue to be met by the countries involved; and if he will make a statement on the matter. [14490/18]
View answerThe European Commission presented its Strategy for the Western Balkan Countries in February 2018 and is scheduled to publish country reports in April. The Strategy confirmed the European perspective of the region, while emphasising that accession for all countries was strictly contingent on their meeting the relevant accession criteria. In particular, the Strategy stressed that the rule of law, the fight against corruption and organised crime, and good neighbourly relations are fundamental. The Strategy also outlined a number of flagship initiatives that will be implemented by the EU to facilitate reform and development in the countries of the Western Balkans countries. Countries wishing to become Member States of the European Union must comply with the acquis communautaire. The acquis is the body of common rights and obligations that is binding on all the EU member states. It is constantly evolving and comprises: - the content, principles and political objectives of the Treaties;
- legislation adopted pursuant to the Treaties and the case law of the Court of Justice;
- declarations and resolutions adopted by the Union;
- instruments under the Common Foreign and Security Policy; and
- international agreements concluded by the Union and those entered into by the member states among themselves within the sphere of the Union's activities.
Candidate countries have to accept the acquis before they can join the EU and make EU law part of their own national legislation. Adoption and implementation of the acquis are the basis of the accession negotiations.
When a candidate moves into formal membership negotiations, the focus is on the adoption of established EU law. This involves preparations for applying, enforcing and implementing the judicial, administrative, economic and other reforms necessary for the country to meet the accession criteria.
The EU has opened formal negotiations with two countries in the Western Balkans: Montenegro and Serbia. Albania and Macedonia are hoping to begin accession talks this year. Bosnia-Herzegovina and Kosovo are making progress on their European paths.
130. Deputy Bernard J. Durkan asked the Tánaiste and Minister for Foreign Affairs and Trade the degree to which he has had discussions with his EU and UN colleagues with a view to ensuring the availability of clean drinking water in all areas throughout the African continent, with particular reference to the poorer countries that have suffered as a result of war and starvation over the past number of years; and if he will make a statement on the matter. [14491/18]
View answerThe Government regularly engages with the EU and UN on access to basic services on the African continent, including clean drinking water. During the development of the new European Consensus on Development, a shared vision and framework for action for development cooperation among the EU and all the Member States, the Government advocated for a priority focus on basic services including safe drinking water and sanitation. The new European Consensus is a fundamental part of the EU's contribution to the Sustainable Development Goals. Ireland, together with Kenya, led the process in the United Nations which led to agreement of the SDGs. One of those goals is access to water and sanitation. At the UN high level event held in September 2017 on the Implementation of the International Decade of Action on Water for Sustainable Development, the Minister for Foreign Affairs and Trade highlighted Ireland’s concern at water scarcity in Africa – which is increasingly aggravated by climate change.
Through Ireland's development cooperation programme, Ireland is taking a number of concrete measures to address water scarcity in Africa. Access to water is built into Ireland's bilateral aid programme. In addition to the provision of access to water, the bilateral aid programme also works to increase communities' resilience to climate change. Our humanitarian response includes a strong focus on ensuring access to basic services including clean drinking water. Ireland funds NGO-led Water, Sanitation and Hygiene programmes, known as WASH, in a number of African countries including Ethiopia, Uganda, Tanzania and Sierra Leone, while Ireland's humanitarian assistance channelled through the UN also funds water and sanitation needs. This support to the UN helps ensure that those living in places suffering the effects of conflict, such as Syria, or those recovering from natural disaster can get access to clean water.
I saw this myself at Nduta refugee camp in Tanzania last October: there Irish support enables water to be pumped to meet the needs of over 120,000 refugees from Burundi and the Democratic Republic of Congo. My visit there demonstrated to me both the importance of this work but also the precarious nature of access to water on which so many depended.
In partnership with University College Cork (UCC), Ireland supports the UN Global Environment Monitoring System (GEMS), which has responsibility for monitoring global ambient water quality. This €3 million programme is aimed at building the capacity of developing countries to accurately monitor and report on water quality. UCC provides capacity training.
Ireland will continue to engage in policy discussions at the EU, UN and other relevant international fora on the importance of access to clean drinking water.
131. Deputy Bernard J. Durkan asked the Tánaiste and Minister for Foreign Affairs and Trade the degree to which the EU and-or the UN continue to co-operate to combat the use of child soldiers in the various wars throughout Africa; the progress to date in this regard; and if he will make a statement on the matter. [14492/18]
View answerThe promotion and protection of the rights of all children should be paramount. In this context, I consider the recruitment and use of child soldiers as among the gravest human rights violations. Ireland, the EU and UN are working to end the recruitment and use of children in armed conflict. The EU Guidelines on Children and Armed Conflict, first adopted on 2003 and revised in June 2008, set out EU policy in this area. These Guidelines aim to persuade governments and organisations around the world to apply humanitarian law and human rights that protect children from armed conflict. They commit the EU to address the impact of armed conflict on children and fight against impunity for those who are involved in the recruitment of child soldiers.
Since 2002, the Secretary-General of the United Nations has issued an annual report, on children and armed conflict which lists all armed groups – both state and non-state – that recruit and use children. The most recent report, published in August 2017, cites groups operating in eight African countries; namely the Central African Republic, the Democratic Republic of Congo, Libya, Somalia, Sudan, South Sudan, Nigeria, and Mali.
In 1999, the UN Security Council passed its first Resolution, UNSCR 1261, on the impact of armed conflict on children and condemned violations in that context. Ever since then, the Security Council has established vital tools to strengthen child protection and to support international standards, including the position of UN Special Representative for Children and Armed Conflict who investigates and develops best practices to address the recruitment and use of child soldiers.
Ireland continues to combat the problem of child soldiers with a focus on addressing the socio-economic causes through our development programme. Ireland also supports direct interventions by supporting specialist organizations including UNICEF, Office of the High Commissioner for Human Rights and the International Criminal Court. Ireland’s commitment to the eradication of the recruitment and use of child soldiers is highlighted in our Policy for International Development, ‘One World, One Future’.
132. Deputy Bernard J. Durkan asked the Tánaiste and Minister for Foreign Affairs and Trade the extent to which through the EU and UN, he and his colleagues therein continue to monitor and address issues of human rights, war, famine, ethnic cleansing and genocide; the areas of most concern in this regard; the action taken or pending; and if he will make a statement on the matter. [14493/18]
View answerAdvancing human rights is one of the signature aspects of Ireland’s foreign policy. Accordingly, Ireland is committed to strengthening regional and international multilateral human rights frameworks and has consistently made positive contributions to various regional and international human rights fora. In line with this strong history of multilateral engagement, Ireland continues to actively monitor and make interventions in relevant EU and UN fora in relation to the factors driving humanitarian crises and human suffering around the world. Through these fora, Ireland advocates for the protection of and assistance to those in humanitarian crisis situations around the globe. Humanitarian crises are complex in nature, frequently resulting in significant displacement, food insecurity, rising malnutrition levels, and serious concerns for the protection of civilians. Such crises require a coordinated response from the international community and, to this end, Ireland engages closely with our UN, EU, Red Cross and other partners. In 2016, over 75% of our humanitarian funding was provided through the UN and EU, with a similar amount in 2017. This coordinated response better enables us to reach those in urgent need of assistance and to ensure the protection of those who are most vulnerable.
Currently, some 80% of humanitarian crises across the globe are conflict-related. The fact that there are more people in need today than at any time since World War Two is due not just to the existence of the conflicts themselves, but to violations by parties to these conflicts of international law, particularly respect for international human rights and humanitarian law.
On this basis, Ireland not only responds quickly to provide humanitarian assistance where it is needed most; we also advocate at EU and UN levels to for full accountability where there have been breaches of international law, which deeply affect vulnerable people.
133. Deputy Bernard J. Durkan asked the Tánaiste and Minister for Foreign Affairs and Trade the degree to which he, his EU and UN colleagues continue to monitor the situation in the various war zones in Africa in which women and girls have been taken hostage by Boko Haram, Al-Shabaab or similar organisations; the extent to which previous captives have been released and such future activity prevented; and if he will make a statement on the matter. [14494/18]
View answerI remain deeply concerned by the threat to peace and security represented by terrorist groups such as Boko Haram and Al-Shabaab. These groups continue to launch attacks and commit grave human rights violations against civilian populations, particularly women and girls. The government has consistently condemned their brutal actions and we continue to work with EU and UN partners to promote peace and security and coordinate our humanitarian responses so that we can protect and assist those affected. The exact number of women and girls being held captive by Boko Haram is hard to verify and many, including girls kidnapped from Chibok in 2014, have yet to be released. During this past week, a majority of the over 100 girls recently abducted from Dapchi were returned.
Ireland and the EU remain strong and consistent supporters of peace and stability in both the Lake Chad region and Somalia, and with the support of the international community, the Nigerian Government and regional security forces have continued to make progress in the fight against Boko Haram. The EU has contributed up to €50 million in support of the Multinational Joint Taskforce, where Nigeria and neighbouring countries promote regional security.
The EU also provides considerable funding to AMISOM, the African Union-led peacekeeping mission in Somalia, to combat the serious threat posed by Al-Shabaab and support the establishment of Somalia’s government institutions. The EU provides further support to capacity building operations in the areas of maritime law enforcement and military training.
We are working with EU and UN partners to implement a comprehensive approach that addresses the root causes of radicalisation in both regions. This includes the promotion of peace and giving people access to decent work and livelihoods, including via the EU’s Instrument contributing to Peace and Stability (IcSP) and the EU Emergency Trust Fund for Africa (EUTF), to which Ireland has pledged €6 million to 2020.
We continue to work with our EU and UN partners to provide life-saving assistance to those affected by the humanitarian crises exacerbated by the actions of Al-Shabaab and Boko Haram. In 2017, Ireland provided €6 million in humanitarian assistance to Somalia and €5.2 million to Nigeria and the Lake Chad Region. I expect Ireland will provide a similar level of support in 2018.
We will continue to closely monitor the evolving security and humanitarian situations through our Embassies in Nairobi and Abuja in order to coordinate our responses effectively with the EU and UN.
134. Deputy Bernard J. Durkan asked the Tánaiste and Minister for Foreign Affairs and Trade the steps that will be taken to address the refugee crisis in Syria and Iraq; and if he will make a statement on the matter. [14495/18]
View answerThe situation in Syria continues to be one of utmost concern. The conflict, which is now in its eighth year, has cost over 400,000 lives. Over 13 million people are in need of humanitarian assistance inside Syria, including close to 3 million people trapped in besieged and hard-to-reach areas. Over 6 million people are displaced internally, and a further 5.5 million have fled to neighbouring countries and the wider region. The recent increase in violence in Syria, in particular the vicious siege of Eastern Ghouta which has cost the lives of hundreds of civilians, underscores the extent to which an end to the violence is urgently needed in order to relieve the suffering of the Syrian people. Ireland fully supports the UN-led political negotiations to end the conflict based on the 2012 Geneva Communique and UN Security Council resolution 2254, which calls for an end to violence; release of political prisoners; formation of a transitional governing body with executive powers and a constitutional reform process. The EU provides direct assistance to the UN-led Geneva peace talks and has launched, in coordination with the UN, an initiative to develop political dialogue with key actors from the region to identify common ground. Ireland strongly welcomed the adoption of UN Security Council Resolution 2401 calling for an immediate ceasefire and unhindered humanitarian access on 24 February. However, the regime’s bombardment of civilians and civilian infrastructure, including homes, hospitals and schools, has continued in defiance of this resolution. The international community must redouble efforts to press for the immediate and full implementation of the ceasefire, and unimpeded humanitarian access to populations in need.
Since 2012, Ireland has contributed over €95 million to the humanitarian response to the Syria crisis, including €25 million in 2017 alone. The EU and its Member States have to date mobilised more than €10.4 billion for humanitarian, stabilisation and resilience assistance inside Syria and in neighbouring countries, making the EU the largest single donor to the effort. The EU will host another donors’ conference for Syria in April of this year at which Ireland will announce its pledge to the humanitarian effort in response to the Syria crisis in 2018.
The EU is also supporting the Turkey Refugee Facility in response to the almost 3 million refugees being hosted in that country, and €3 billion has been committed to this by the EU between 2016 and 2019, with Ireland contributing €22.9 million. €15 million of this has already been provided to date.
In addition, Ireland is also supporting refugee hosting communities in Lebanon and Jordan. Ireland has already contributed €9.67 million in direct humanitarian assistance to Lebanon channelled through UN and NGO partners, and €5.89 million to Jordan through the Jordan Humanitarian Fund.
Under the terms of the Irish Refugee Protection Programme (IRPP), administered by the Department of Justice, Ireland has also committed to accept up to 4,000 refugees from the region. To date, almost 2,000 people have already arrived.
In Iraq, the UN estimates that 11 million people are in need of humanitarian assistance, as the country begins to recover from the atrocities committed by Da’esh. The current number of internally displaced persons requiring humanitarian assistance stands at almost 3.3 million, of which 1.6 million are living outside of camps in host communities. In addition, there are an estimated 240,000 Syrian refugees in Iraq. The EU is working to support the Iraqi government on stabilisation and reconciliation.
Since 2014, Ireland has provided over €10 million in humanitarian assistance to Iraq, including €2 million in 2018 for the UN Iraq Humanitarian Pooled Fund. Via our annual contributions to the EU budget, Ireland also supports the EU’s humanitarian response to the situation in Iraq.
The situations in both Syria and Iraq were discussed by EU Foreign Ministers at the Foreign Affairs Council on numerous occasions in recent months. At the Foreign Affairs Council in January, Foreign Ministers adopted the new EU strategy for engagement with Iraq, and initiated a formal exchange on migration with Iraq. EU Foreign Ministers discussed Syria at their informal meeting on 15 February, at the Foreign Affairs Council on 26 February, and again at Foreign Affairs Council on 19 March, at which they had a discussion with UN Special Envoy Staffan de Mistura.
Through the EU, Ireland has long advocated for and supported the development of durable solutions for refugees and internally displaced persons, and in tackling the root causes of displacement. Through our engagement with conflict-affected countries, refugee hosting countries and our EU counterparts, Ireland supports conflict resolution and development in Syria, Iraq and the wider region.
135. Deputy Bernard J. Durkan asked the Tánaiste and Minister for Foreign Affairs and Trade the extent to which ongoing efforts remain to encourage re-engagement in the peace process in the Middle East; and if he will make a statement on the matter. [14496/18]
View answerIreland, along with our EU partners, supports the achievement of a two state solution to the Middle East conflict. This support includes political efforts to encourage a resumption of direct negotiations, which are ultimately the only way to achieve peace. It also includes action on the ground on human rights and justice issues affecting Palestinians under occupation, including settlement activity, which are progressively endangering the prospects of such a peace agreement. During my working visit to Israel and Palestine in January, on which I have reported to the House, I met with both President Abbas and Prime Minister Netanyahu, as well as other representatives of the Government of Israel and the Palestinian Authority, and discussed with them reinvigorating the effort towards peace in the Middle East. In recent months the new United States administration has been exploring the possibilities for re-launching the process to reach a comprehensive peace agreement. This engagement is very welcome, and I have met myself with the US team to encourage their work, and to underline to them the key parameters for an agreement which the EU has long espoused.
In recent discussions with my EU colleagues, I have stated that the EU must continue to encourage an appropriate US initiative, but that the EU must also continue our own work, including work on the ground, to help preserve and create the political and physical space in which the two state solution can be achieved, and help to combat negative trends, including the deteriorating situation in Gaza. I am actively exploring with EU colleagues how this can best be done.
Immediately after my visit to the region in January, I spoke directly to the US authorities, and pressed strongly for the continuation of US support to UNRWA. Ireland has provided funding of €8 million to UNRWA’s Gaza Emergency Appeals since 2006, of which €500,000 was provided in 2017. In light of the exceptional circumstances UNRWA is facing, Ireland brought forward our 2018 core contribution to the Organisation’s Programme Budget. Earlier this month, Ireland pledged an additional €250,000 to the Agency.
I have given these issues a high priority in my work since assuming office, both at EU level and elsewhere, as I have reported to the House.
136. Deputy Micheál Martin asked the Tánaiste and Minister for Foreign Affairs and Trade if he or his officials have spoken to the Russian ambassador in Dublin. [14154/18]
View answerAt last week’s European Council meeting, EU leaders unanimously agreed with the UK government’s assessment that the Russian Federation is highly likely to have been responsible for the attack in Salisbury on 4 March 2018, and that there is no plausible alternative explanation. They condemned the attack in the strongest possible manner and affirmed their unqualified solidarity with the United Kingdom in the face of this grave challenge to our shared security.
As I said in my statement yesterday, the use of chemical weapons, including the use of any toxic chemicals as weapons, by anyone, anywhere, is particularly shocking and abhorrent. The attack in Salisbury was not just an attack against the United Kingdom, but an affront to the international rules-based system on which we all depend for our security and well-being.
In light of the European Council Conclusions, and following an assessment conducted by the security services and relevant Departments, I briefed the Government yesterday on my intended course of action. At my request, the Secretary General of my Department met the Russian Ambassador and informed him that the accreditation of a member of his staff with diplomatic status is to be terminated, in line with the provisions of the Vienna Convention on Diplomatic Relations.
137. Deputy Bernard J. Durkan asked the Minister for Finance if he remains satisfied that the European Commission and Council remain fully committed to the principles that taxation remains the prerogative of member states and that other means are not used to circumnavigate this principle; and if he will make a statement on the matter. [14489/18]
View answerThe position with regard to legislative competence is quite clear. In circumstances where the EU Treaty does not assign legislative competence to the EU, then competence remains vested in Member States. The EU Treaty makes no explicit provision for legislative competences in the area of direct taxation.
EU legislation on the taxation of companies is therefore based on Article 115 of the Treaty on the Functioning of the EU, which authorises the Union to adopt directives which directly affect the internal market. Any Directives made under Article 115 require unanimity among all Member States.
Therefore a Member State retains sovereignty over any tax area not governed by a Directive. Most importantly Member States define their own tax bases and retain the right to bilateral approaches on tax matters.
138. Deputy Éamon Ó Cuív asked the Minister for Finance the amount of solid fuel carbon tax that was collected each year since the introduction of this tax; and if he will make a statement on the matter. [14293/18]
View answer139. Deputy Éamon Ó Cuív asked the Minister for Finance the number of prosecutions that have been taken since the introduction of the carbon tax on solid fuels for non-payment or non-declaration of tax; and if he will make a statement on the matter. [14294/18]
View answer140. Deputy Éamon Ó Cuív asked the Minister for Finance the number of entities that have made returns for payment of the solid fuel carbon tax; if solid fuels are imported from Northern Ireland for resale; if the responsibility to register for carbon tax lies with the importer of these goods; and if he will make a statement on the matter. [14295/18]
View answerI propose to take Questions Nos. 138 to 140, inclusive, together.
Carbon tax was first introduced in Ireland in 2010 as a charge on fossil fuels based on the amount of carbon dioxide emitted on combustion. Initially, carbon tax applied to certain oil and gas fuels and was charged at a rate of €15 per tonne of carbon dioxide emitted from the fuel concerned. The application of carbon tax to solid fuels was delayed to allow for the development of a robust mechanism to counter the large scale sourcing of coal from Northern Ireland where lower sulphur standards apply. Such a mechanism is in place since June 2011.
In May 2013, carbon tax was extended to solid fuels with the introduction of Solid Fuel Carbon Tax (SFCT). SFCT was charged at an initial rate of €10 per tonne of carbon dioxide emitted when combusted. In 2014 the rate for all carbon charges was increased to €20 per tonne of carbon dioxide emitted. Current SFCT rates per tonne are €52.67, €36.67, €17.99 and €27.99 respectively for coal, peat briquettes, milled peat and other peat.
I am advised by Revenue that from May 2013 to the end of 2017 net receipts from SFCT amounted to €91.6m. Currently there are 210 active SFCT registrations. Annual SFCT net receipts are given in the following table.
|
Year |
€m |
|
2013 |
7.3 |
|
2014 |
17.2 |
|
2015 |
23.5 |
|
2016 |
24.4 |
|
2017 |
19.1 |
|
91.6 |
SFCT applies on the first supply of coal and peat in the State and is payable, on a bi-monthly basis, by a taxable person who is registered for VAT and making a first supply. Every supplier who intends to make a first supply of solid fuel in the State must register with Revenue.
Suppliers in the State who import solid fuel and make first supplies in the State are required to register for SFCT. Importers of solid fuel that is exclusively for their own use (self supply) for the purposes of manufacturing are also required to be registered for SFCT. The obligation to register with Revenue for the purposes of SFCT also applies to suppliers based in Northern Ireland who deliver solid fuel into the State for sale direct to the public. In this context, I am advised by Revenue that a number of Northern Ireland based suppliers are registered for SFCT.
It should be noted that SFCT is not payable by a Northern Ireland supplier where that supplier makes the supply at their premises in the North, nor is it payable by private individuals travelling to the North to buy solid fuel for personal consumption if the individual accompanies the fuel back into the State. It should also be noted that European Union Single Market constraints preclude the use of any cross-border movement controls in the administration of SFCT. Therefore, Revenue has no authority to stop vehicles and physically inspect loads of solid fuel. Similarly, the transport or possession of solid fuel that originated in Northern Ireland are not, in themselves, Revenue offences and Revenue's officers have no authority to challenge such transportation or possession.
Revenue collects SFCT on a self-assessment basis and enforces compliance by way of audit of solid fuel carbon tax returns. Liable fuel suppliers must file a return and pay for each bi-monthly period by the last day of the following month. Where suppliers do not submit returns by the due date Revenue will issue an estimate of the tax due. The estimate is the amount of tax that Revenue will pursue if a supplier does not complete and file their return.
If a taxpayer fails to pay the amount due, including any debt for which an estimate has issued, Revenue may refer the debt for enforcement action. This can include sheriff enforcement, civil proceedings through the courts or attachment of third parties. To date SFCT enforcement actions have included;
- 35 warrants issued to Revenue Sheriffs with a total value of €461,794
- 45 solicitor referrals amounting to €116,670
- 1 Notice of Attachment issued for the amount of €32,567.
SFCT collection is heavily reliant on the regulatory regime covering the marketing, sale, distribution and burning of solid fuels in the State. This regulatory regime is operated by the Department of Communications, Climate Action and Environment and enforced by local authorities. I am advised by Revenue that it is in ongoing contact with the Department of Communications, Climate Action and Environment in relation to this area.
141. Deputy Thomas Byrne asked the Minister for Finance the number of external reviews which have taken place in the Revenue Commissioners in respect of taxes due; and the number of these reviews that have resulted in repayments to taxpayers as a result of external reviews in each of the past five years. [14338/18]
View answerI am advised by Revenue that external reviews are undertaken under Revenue’s Complaint and Review Procedures, which are contained in Leaflet CS4. These Procedures were introduced on 1 January 2013 and provide customers with a mechanism for making a complaint and seeking a review of Revenue’s handling of a case. It is a three stage process with stages 1 and 2 being dealt with in the Local/Regional/Divisional Office. The final stage, stage 3, can be invoked if the complainant is dissatisfied with the outcome of stages 1 and 2. The complainant can seek a stage 3 review to be conducted by either an Internal Reviewer or an External Reviewer, but not both. The Internal or External Reviewer conducts a review of the stage 2 decision and Revenue will be bound by the outcome of the Review Procedures, unless in their view the decision of the Reviewer is not in accordance with the relevant legislation.
Since the Procedures commenced 65 External Reviews have been completed to end-2017. Of these, 8 were decided in favour of the complainant and 11 had the original decision revised or partially revised – see table:
External Reviews
|
Year |
Decision against the complainant |
Decision in favour of the complainant |
Decision revised/partly revised |
Discontinued |
Total |
|
2013 |
7 |
- |
1 |
- |
8 |
|
2014 |
9 |
4 |
3 |
- |
16 |
|
2015 |
9 |
2 |
2 |
- |
13 |
|
2016 |
12 |
- |
1 |
- |
13 |
|
2017 |
8 |
2 |
4 |
1 |
15 |
|
Total |
45 |
8 |
11 |
1 |
65 |
An analysis of the total number of external reviews shows that 16 related to taxes due and of these 7 related to refunds of taxes. Of these 7 only 1 was found in favour of the complainant and this resulted in a refund to the taxpayer.
142. Deputy Michael McGrath asked the Minister for Finance the tax rules surrounding the early extraction of pension funds, specifically if a person wishes to extract funds from their pension and invest it directly in sovereign bonds; if such a transaction is taxed; if the person wishes to transfer the funds to another registered pension fund if it would be subject to exit tax; and if he will make a statement on the matter. [14370/18]
View answerI am advised by Revenue that approval of occupational pension schemes under the Taxes Consolidation Act 1997 is given on the basis that retirement benefits are generally paid at normal retirement age which cannot fall before age 60. Approval may also provide, however, for early retirement from age 50 where scheme rules allow and with the employer's consent. In such situations benefits are restricted. In the case of approval of personal pension arrangements such as retirement annuity contracts (RACs) and Personal Retirement Savings Accounts (PRSAs) benefits can be taken from age 60, with early retirement permitted in certain circumstances. In relation to all of these pension arrangements, benefits can be taken at any stage where retirement is due to serious ill-health or incapacity. I am also advised that access by an individual to his or her pension funds prior to retirement, either generally or for the purpose of investing directly in sovereign bonds, is not permitted under the rules governing the approval of pension arrangements for tax purposes.
Under the conditions of approval for occupational pension schemes, an individual’s entitlements under a scheme may be transferred to another such scheme, an approved buy-out bond or a PRSA. A transfer from an occupational scheme to a PRSA is permitted only if the individual has been a member of the scheme or of any other scheme related to that individual’s employment with, or with any person connected with, the employer for less than 15 years. In the case of personal pension arrangements, an individual’s entitlements may be transferred from a RAC to a PRSA and from a PRSA to another PRSA or an occupational pension scheme. A transfer of entitlements from an approved pension arrangement to another such arrangement is not subject to tax where the transfer is made in accordance with conditions applying to the approval of the arrangements in question.
143. Deputy Michael Healy-Rae asked the Minister for Finance the status of a refund for a person (details supplied); and if he will make a statement on the matter. [14409/18]
View answerI am informed by the Revenue Commissioners that all vehicles that are type approved are required to be registered under the provisions of the Finance Act 1992, Part II, Chapter IV. This includes “quads” that are approved for use under the provisions of Regulation (EU) No 168/2013 “on the approval and market surveillance of two- or three-wheel vehicles and quadricycles”. The VRT charge is based on the cubic centimetres of €2 per cc up to and including 350cc and €1 per cc thereafter, with a depreciation allowance for the age of the vehicle. Revenue collects this tax when a vehicle is registered.
The vehicle in question was required to be registered as it had been type approved and the correct VRT was charged and collected at the time of registration. The VRT, €495, was calculated on the basis of the cubic centimetres including an element of depreciation because of the age of the vehicle.
As advised in the correspondence of 28 February 2018 from the Tralee Revenue Office, there are a number of reliefs and exemptions from the tax provided for in the Finance Act 1992, section 134 (permanent reliefs such as transfer of residence, bequest, diplomatic etc.) and section 135C (remission or repayment for hybrid and electric vehicles). On the basis of the information provided, the case notified does not qualify for any of these reliefs or exemptions. If there are further reasons why the vehicle should qualify for a refund, these should be advised to the Tralee Revenue Office along with any documentation in support of the claim being made.
144. Deputy Róisín Shortall asked the Minister for Finance the percentage of persons employed in his Department who have a disability expressed in whole-time equivalent terms and in head count terms; and the way in which the number of persons with disabilities employed compares with national targets. [14439/18]
View answerAs the Deputy is aware, the Disability Act 2005 sets out the legal obligations of public service bodies and includes:
- the promotion and support of the employment of people with disabilities
- compliance with any statutory Code of Practice
- meeting the target of 3% of employing people with disabilities and
- reporting annually on the achievement of these obligations.
The Department of Finance adheres to its requirements as set out by Disability Act of 2005. The Department has a Disability Liaison Officer (DLO) in place who works closely with the National Disability Authority (NDA) to ensure that the Department is fully compliant with its obligations under the Act. All new entrants complete a confidential disability survey which is forwarded to the DLO for actioning, where appropriate. These declarations are amalgamated with an annual survey and forwarded to the Department of Public Expenditure and Reform as part of our annual returns who collate centrally Department/Office annual returns for forwarding to the National Disability Authority (NDA) for publication on their website.
Bi-monthly Disability Liaison Officer Network meetings are held to share knowledge and assist other DLOs across the Civil Service, as well as engaging with staff in accessing training and learning events, where needed. During 2016/17, a major refurbishment project was undertaken by the OPW here in Government Buildings on Merrion Street. As part of that project, for example, electronic doors were installed to assist the movement of staff across our campus.
In terms of communicating with persons with disabilities who need assistance with accessing information, the Department has an Access Officer for Information and contact details are available on the Department's website (www.finance.gov.ie).
During 2017, the Department satisfied the 3% target of employing staff with disabilities and the Department is aware of the increase in the targets to be achieved over the next number of years and is committed to achieving these revised targets.
The following table sets out the percentage of employees with a disability for the years 2014 to 2017. Disability statistics for 2018 will be collated in March 2019.
|
Year |
Staff employed |
No of employees with disabilities |
% of employees with disabilities |
|
2014 |
321 |
11 |
3.42 |
|
2015 |
304 |
15 |
4.93 |
|
2016 |
301 |
9 |
3 |
|
2017 |
320 |
13 |
4.06 |
145. Deputy James Browne asked the Minister for Finance the rules surrounding records on individual credit ratings, specifically if a person's credit rating was affected due to the fact that they were the victim of a scam (details supplied); and if he will make a statement on the matter. [14476/18]
View answerThe Central Credit Register has been established by the Central Bank of Ireland under the Credit Reporting Act 2013. It was developed to collect and centralise specified credit and personal information on loans and other relevant credit facilities.
The Central Bank has advised that the Central Credit Register is being implemented on a phased basis. Phase 1 included the submission of information on consumer loans such as credit cards, mortgages, personal loans and overdrafts, and this information is now being submitted on a monthly basis. Phase 2 commences on 31 March 2018 and includes the submission of information on moneylender loans, and business loans. No information on deposit accounts is included on the Central Credit Register.
Section 9 of the Act provides that a credit information subject (or credit information provider) may make an application to amend information or the Register on the grounds that it is inaccurate, incomplete or not up-to-date and where the Central Bank decides that the information should be amended it shall do so. Section 13 of the Act also provides that a credit information subject may give a statement relating to any information on the Register which relates to the credit information subject.
The Central Bank has also advised that Section 30 of the Act provides that the Bank may produce credit scores and other analyses. However, as credit reports only became available on 20 March, it is not the intention of the Central Bank to consider the production of credit scores until a practical period of experience has been accumulated.
146. Deputy Clare Daly asked the Minister for Public Expenditure and Reform further to Parliamentary Question No. 87 of 28 February 2018, his plans to provide for public oversight of the auditing of the funds of wards of court in the absence of an amendment to the Comptroller and Auditor General (Amendment) Act 1993. [13634/18]
View answerAs the Deputy will be aware, wardship funds are not public funds but rather are funds subject to the control and supervision of the High Court. Arrangements for the oversight of such funds is, therefore, a matter for the Courts themselves as supported by the Courts Service.
The Courts Service has informed my colleague the Minister for Justice and Equality that it is standard procedure for funds of Wards of Court to be brought under the custody of the court for investment by the Accountant of the Courts of Justice in accordance with the directions of the President of the High Court and the Registrar of the Office of Wards of Court. The Courts Service has advised that there are substantial oversight arrangements in place in relation to the investment of funds of wards of court by the Courts.
Governance arrangements for the oversight of court funds were put in place following a comprehensive external review in 2001 carried out by Mercer Investment Consultants. One of the recommendations concerned the establishment of an Investment Committee. The investment expertise is provided by independent investment consultants, who are contracted to work with and support the Investment Committee in all its oversight and decision making functions.
Investment of court funds is carried out in line with the strategies devised and reviewed on a regular basis by the Investment Committee, chaired by the President of the High Court. The Investment Committee reviews the investment strategies with the assistance of its investment advisors to ensure the protection and suitable investment of funds of wards, minors and others lodged in court for the benefit of those persons. Investment policies and orders made thereunder must be in accordance with the Trustee (Authorised Investments) Act 1958.
The Courts Service has further advised that a prudent approach to investing court funds is adopted and takes only measured and appropriate risks, based on independent investment advice, in the best interests of all beneficiaries. The Courts Service has also advised my Department that the independent review recently carried out by Mazars, and the review carried out by Aon Hewitt in 2016 as well as the annual independent external audits over many years has not raised any significant issues of concern in relation to the management of wardship funds.
