Clare Daly
Question:74. Deputy Clare Daly asked the Taoiseach and Minister for Defence the number of Defence Forces members prescribed Lariam while on deployment in or deploying to Mali in 2017 and to date in 2018. [29803/18]
View answerDefence Forces Medicinal Products
Questions (74)
Written answers
I have requested the information sought by the Deputy from the Military Authorities and I will revert to her as soon as possible.
Departmental Staff Training
Questions (75)
Micheál Martin
Question:75. Deputy Micheál Martin asked the Taoiseach and Minister for Defence the training his Department and agencies under its aegis will receive on GDPR legislation; when it will be completed; and if he will make a statement on the matter. [29844/18]
View answerWritten answers
The Department of Defence made General Data Protection Regulation (GDPR) training available to all staff during April and May of this year. The Department will also participate in upcoming training for Data Protection Officers which is to be provided through the Department of Public Expenditure and Reform.
The Department will keep GDPR training requirements under review on an ongoing basis.
Proposed Legislation
Questions (76)
Niall Collins
Question:76. Deputy Niall Collins asked the Tánaiste and Minister for Foreign Affairs and Trade if independent legal advice has been sought regarding the Control of Economic Activity (Occupied Territories) Bill 2018; and if he will make a statement on the matter. [29802/18]
View answerWritten answers
I have received legal advice from the Attorney General on the Private Member’s Bill in question. It is not the practice of the Government to publish the advice of the Attorney General.
However, in general terms the advice is that there are a number of significant legal difficulties with the Bill, to which I made reference in the debate on the Bill in the Seanad in January.
The primary issue is the Bill’s inconsistency with EU law. Issues of international trade fall under the common commercial policy of the EU. Under the Treaty on the Functioning of the European Union, the common commercial policy is an exclusive competence of the Union. I have heard the argument that a public policy exception could apply to this Bill. However, I am advised that this argument is not well founded, and that the Court of Justice of the European Union interprets such unilateral restrictions on trade imposed by Member States very narrowly.
Military Uniforms
Questions (77)
Clare Daly
Question:77. Deputy Clare Daly asked the Tánaiste and Minister for Foreign Affairs and Trade if US army personnel were authorised to wear military combat uniforms in Shannon town on 26 June 2018; if so, the basis for this authorisation; and if not, his plans to address the issue of foreign military personnel wearing uniforms on streets here. [29813/18]
View answerWritten answers
The wearing of foreign military uniforms in the State is governed by section 317 of the Defence Act 1954 which prohibits the wearing of a foreign military uniform in the State without ministerial permission.
In accordance with the requirements of the Defence Act 1954, express permission was granted by the then Minister for Foreign Affairs in January 2003 to the US authorities to allow for their military personnel wear their uniforms in the transit areas of Irish airports, including Shannon airport. Further permission must be sought for wearing of uniforms outside these areas. Where permission is granted, conditions under which uniforms may be worn are stipulated by my Department.
On 26 June 2018 these conditions were not strictly adhered to and my officials raised our concerns about this with the relevant Embassy on 27 June, emphasising the necessity for strict compliance with the criteria as laid down by my Department. My Department has sought, and received, assurances that the Embassy is strengthening its measures to prevent any recurrence.
My Department receives requests from various States for the wearing of military uniforms for a variety of reasons - attendance at official meetings or functions, diplomatic events, seminars or courses. Where permission is granted, the applicable conditions and restrictions are specified and explained in detail. Issues rarely arise. If they do, my Department takes prompt action to ensure that the need for compliance is fully understood.
Departmental Staff Training
Questions (78)
Micheál Martin
Question:78. Deputy Micheál Martin asked the Tánaiste and Minister for Foreign Affairs and Trade the training his Department and agencies under its aegis will receive on GDPR legislation; when it will be completed; and if he will make a statement on the matter. [29848/18]
View answerWritten answers
My Department commenced preparations for the General Data Protection Regulation (GDPR) in mid-2016, with the appointment of a Data Protection Officer, who holds a professional qualification in data protection. The Data Protection Officer has overseen and delivered a suite of data protection training across the Department, both at home and abroad.
At Headquarters, data protection training and GDPR information sessions are incorporated into the pre-posting training given to staff going on overseas assignments on an ongoing basis. In addition, the Data Protection Officer has provided in-depth GDPR-specific training to all staff who work in the Department’s Human Resources team in Dublin and Limerick.
My Department’s Global Irish Services (GIS) Division, which includes the Passport Service and Consular Services, holds a very significant bank of personal data. With oversight and guidance provided by the Data Protection Officer, the GIS Division established a working group to oversee preparations for GDPR. This includes the development of function-specific training and the development of the required compliance documentation. Training is provided on an ongoing basis for staff in the Passport Service, including all temporary staff who were assigned this year.
Briefing on the implications of GDPR has been provided to a number of senior management groups within my Department and further training and ICT support tools will be rolled out in the coming weeks. “Data champions” have been appointed for each Division. The champions are responsible for overseeing compliance with data protection requirements and for co-ordinating the completion and maintenance of the required documentation.
My Department has staff serving in over eighty locations overseas and training on data protection and the implications of the GDPR for these staff commenced on a regional basis in mid-2017. The four regions covered were Central Europe, South Eastern Europe, the Americas and Asia. Further training is envisaged this year in Africa, the Northern Baltic region and Latin America.
There are no agencies under the aegis of my Department.
Ministerial Travel
Questions (79)
Micheál Martin
Question:79. Deputy Micheál Martin asked the Tánaiste and Minister for Foreign Affairs and Trade if he will report on his visit to New York; the persons who travelled with him from his Department; the meetings he attended; and if he will make a statement on the matter. [29855/18]
View answerWritten answers
I visited the United Nations Headquarters for the official launch of Ireland’s campaign for a non-permanent seat on the UN Security Council for the term 2021-2022 on 2 July. Such formal launches are commonly part of Security Council election campaigns.
In addition to the launch event I attended a ceremony to commemorate the 60th anniversary of Ireland’s participation in UN peacekeeping and to honour the Irish citizens who have died while on UN peacekeeping service.
I also met with the Executive Director of UN Women, Ms. Phumzile Mlambo-Ngcuka, with whom I discussed the work of the Commission for the Status of Women, the bureau of which Ireland is currently chairing, and girls’ education.
At a meeting with Mr. Mark Lowcock, the Under-Secretary-General for Humanitarian Affairs head of the UN Office for the Coordination of Humanitarian Affairs (OCHA), we discussed the most pressing current humanitarian crises and Ireland's chairmanship of the OCHA Donors Support Group.
I took the opportunity of my visit to UN Headquarters to meet with the representatives of a wide range of Member States to discuss issues on the UN agenda which are of concern to them and to raise Ireland’s Security Council candidature. In this regard, among those I met were representatives of the 57-member Organisation of Islamic Cooperation and the 54-member African Group. While visiting UN Headquarters I was accompanied by four officials from the Department of Foreign Affairs and Trade.
Official Engagements
Questions (80)
Micheál Martin
Question:80. Deputy Micheál Martin asked the Tánaiste and Minister for Foreign Affairs and Trade if he attended a concert (details supplied) in New York to which UN ambassadors were invited; and if he will make a statement on the matter. [29856/18]
View answerWritten answers
The Tánaiste attended the concert in New York on 1 July on the eve of the official launch of Ireland’s candidature for election to the Security Council for the term 2021-2022.
Close to 150 Member States were represented at the concert. The event provided representatives of the UN Member States with an opportunity to experience one of Ireland’s best known cultural acts immediately prior to the campaign launch, building awareness of our candidature.
Gambling Sector
Questions (81)
Paul Murphy
Question:81. Deputy Paul Murphy asked the Minister for Finance the number of licences issued by the Revenue Commissioners for the operation of slot machines in 2016 and 2017; the tax revenue gained from slot machines in this period; the number of enforcement actions taken and inspections of properties with slot machines in this period; and if he will make a statement on the matter. [29714/18]
View answerWritten answers
Gaming machines, which are made available for play in a public place, must have a valid Excise licence, which is issued by Revenue. The governing legislation in this regard is contained in the Finance Act 1975. Where a gaming machine is available for play, without a proper licence displayed, it is liable to forfeiture in accordance with Section 43(10)(b) of the Finance Act 1975.
Revenue has advised me that in 2016, 6,088 Gaming Machine licences were issued, generating total Excise revenue of €1.8 million. The equivalent figures for 2017 were 9,612 and €2.7 million respectively.
In 2017 Revenue started a national compliance project on the gaming and amusement machine sector, which is designed to identify and tackle non-compliance with tax and excise licensing obligations. This project is ongoing across all regions and to date site visits have been carried out by Revenue officials to 285 separate premises. A range of follow-up actions are being pursued with respect to the tax and licensing issues identified, including seizure of unlicensed gaming machines where necessary.
Help-To-Buy Scheme Data
Questions (82)
Catherine Murphy
Question:82. Deputy Catherine Murphy asked the Minister for Finance the number of help-to-buy grant approvals on a monthly basis since the scheme was launched up to 29 June 2018; the number of drawdowns in this regard since the scheme was introduced to 29 June 2018; and if he will make a statement on the matter. [29719/18]
View answerWritten answers
I assume that the Deputy is seeking the number of applications received, the number of applications that reached claim stage and the number of claims approved under the Help to Buy (HTB) scheme, since its inception in July 2016.
There are two stages involved in the Help to Buy Incentive process. Stage 1 is the application stage, wherein prospective applicants can query whether they qualify for the incentive. They can also get clarity on the maximum amount of rebate they could potentially benefit from, based on their tax paid in a four-year period. Stage 2 is the claims stage, wherein applicants that decide to proceed with purchasing or building a qualifying property must provide documentary evidence of the relevant property transaction or their mortgage draw down.
I am advised by Revenue that the monthly breakdown of this data is as set out in the following tables.
Applications Received
|
Month |
Monthly |
Cumulative |
|
March 2017 |
3,856* |
3,856 |
|
April 2017 |
1,162 |
5,018 |
|
May 2017 |
850 |
5,868 |
|
June 2017 |
1,044 |
6,912 |
|
July 2017 |
1,094 |
8,006 |
|
August 2017 |
845 |
8,851 |
|
September 2017 |
778 |
9,629 |
|
September 2017 |
918 |
10,547 |
|
October 2017 |
820 |
11,367 |
|
November 2017 |
618 |
11,985 |
|
December 2018 |
379 |
12,364 |
|
January 2018 |
1,110 |
13,474 |
|
February 2018 |
1,257 |
14,731 |
|
March 2018 |
862 |
15,593 |
|
April 2018 |
1,101 |
16,694 |
|
May 2018 |
736 |
17,430 |
Reached Claim Stage
|
Month |
Monthly |
Cumulative |
|
March 2017 |
614* |
614 |
|
April 2017 |
535 |
1,149 |
|
May 2017 |
405 |
1,554 |
|
June 2017 |
483 |
2,037 |
|
July 2017 |
615 |
2,652 |
|
August 2017 |
495 |
3,147 |
|
September 2017 |
478 |
3,625 |
|
September 2017 |
463 |
4,088 |
|
October 2017 |
399 |
4,487 |
|
November 2017 |
454 |
4,941 |
|
December 2018 |
451 |
5,392 |
|
January 2018 |
255 |
5,647 |
|
February 2018 |
358 |
6,005 |
|
March 2018 |
417 |
6,422 |
|
April 2018 |
488 |
6,910 |
|
May 2018 |
429 |
7,339 |
Number of Claims Approved
|
Month |
Monthly |
Cumulative |
|
March 2017 |
260* |
260 |
|
April 2017 |
405 |
665 |
|
May 2017 |
380 |
1,045 |
|
June 2017 |
437 |
1,482 |
|
July 2017 |
553 |
2,035 |
|
August 2017 |
494 |
2,529 |
|
September 2017 |
469 |
2,998 |
|
September 2017 |
453 |
3,451 |
|
October 2017 |
431 |
3,882 |
|
November 2017 |
520 |
4,402 |
|
December 2018 |
422 |
4,824 |
|
January 2018 |
336 |
5,160 |
|
February 2018 |
369 |
5,529 |
|
March 2018 |
394 |
5,923 |
|
April 2018 |
430 |
6,353 |
|
May 2018 |
427 |
6,780 |
*It should be noted that the relief was first made available for individuals who purchased or built between 19 July 2016 and 31 December 2016 with effect from 1 January 2017 onwards. As a result of the processing timeline, the first data for March 2017 is the cumulative figure of applications and claims up to that point.
Tax Yield
Questions (83)
Fiona O'Loughlin
Question:83. Deputy Fiona O'Loughlin asked the Minister for Finance the amount of revenue raised in inheritance tax in each of the years 2015 to 2017. [29751/18]
View answerWritten answers
I am informed by Revenue that information in relation to yield received from Capital Acquisitions Tax, which includes the amounts from Inheritance Tax for the years requested by the Deputy, can be found on the statistics page of the Revenue website at: https://www.revenue.ie/en/corporate/information-about-revenue/statistics/receipts/receipts-capital-acquisitions-tax.aspx.
The Deputy may also be interested to note that Revenue published an in-depth analysis of capital taxes, including Inheritance Tax, earlier this year and the report is available at: https://www.revenue.ie/en/corporate/documents/research/capital-taxes-profile.pdf.
Tax Code
Questions (84, 86)
Pearse Doherty
Question:84. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of increasing the lifetime cap on qualifying gains for entrepreneur relief from capital gains tax to €11.5 million and €15 million, respectively. [29774/18]
View answerPearse Doherty
Question:86. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of introducing a 20% capital gains tax rate for investors in unquoted companies with a lifetime limit of €10 million qualifying gains. [29776/18]
View answerWritten answers
I propose to take Questions Nos. 84 and 86 together.
As regards Question No. 84, it is assumed that the Deputy is referring to the revised Entrepreneur Relief provided for in Section 597AA of the Taxes Consolidation Act 1997. I am advised by Revenue that the current lifetime limit applicable to this relief is €1 million in chargeable gains at a CGT rate of 10 per cent. The cost of increasing this limit to €11.5 million and €15 million as suggested by the Deputy would be approximately €48 million and €50 million respectively in a full year. This cost is based on claims in respect of Entrepreneur Relief that were included in 2016 tax returns and does not take account of any potential behavioural change.
As regards Question No. 86, it is not possible to separately identify on tax returns the amount of chargeable gains associated with unquoted shares. Therefore, there is no basis to cost the proposal as requested by the Deputy.
Tax Code
Questions (85)
Pearse Doherty
Question:85. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of introducing a 30% tax rate for income on share dividends. [29775/18]
View answerWritten answers
It is assumed that the Deputy is referring to introducing a 30% tax rate on dividend income from Irish resident companies to replace all Income Tax, USC and PRSI currently collected.
I am advised by Revenue that based on tax returns for 2016 and the yield from Dividend Withholding Tax for the same year, a tentative estimate of the tax gain from a final liability flat tax rate of 30% on dividend income could be in the region of €95 million.
This estimate is based on an assumption of no behavioural change.
Question No. 86 answered with Question No. 84.
Tax Code
Questions (87)
Pearse Doherty
Question:87. Deputy Pearse Doherty asked the Minister for Finance if it is feasible technically to introduce a varied tax credit rate of 30% for SMEs only availing of the research and development tax credit; the potential cost estimates; and if he will make a statement on the matter. [29777/18]
View answerWritten answers
It is assumed the Deputy is proposing to increase the tax credit rate of 25% for research and development expenditure to 30% for SMEs.
With regards to the potential for a change in to the rate provided to SMEs, potential State Aid implications would need to be considered when making any change which would provide a varied rate to any targeted cohort of taxpayers. However I would note that the existing refundable element of the tax credit is of particular assistance to companies that are not currently making profits, and this can be of relevance to SME companies in a research & development phase.
It is not possible to accurately estimate the potential future cost implications of the Deputy's proposed increase to the R&D Tax Credit provided to SMEs, as this would be dependent on future expenditure and the potential impact on expenditure from this increase in the credit. However, I am advised by Revenue that, based on claims in respect of the research and development tax credit included in 2016 tax returns, the estimated tax cost of increasing the rate to 30% rate for SMEs could be in the region of €30 million in a full year. This cost assumes no behavioural change.
The Deputy may also be interested to note that Revenue has recently published a new dataset in relation to the research and development tax credit, which is available at: https://www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/r-and-d-tax-credits.aspx.