Written Answers Nos. 172-193
172. Deputy Catherine Murphy asked the Minister for Finance if Revenue Commissioners enforcement officers are subject to physical security checks upon entering, leaving and-or re-entering the premises and-or facilities and-or lands to which they are permanently assigned; the number of enforcement officers by location; and if he will make a statement on the matter. [6591/19]
View answerI am advised by Revenue that, in general, Enforcement Officers are not subject to physical security checks entering or leaving the premises where they are based from time to time. In the case of Enforcement Staff operating in airports, staff may be subject to physical security checks when entering and re-entering the critical part of the security restricted area i.e. the airside area of the airport. If scanning technology raises an alarm when Enforcement Officers are entering this area, the Officer may be stopped and subject to physical examination by an Airport Security Officer. Checks do not take place on officers leaving the Restricted Area.
The number of Revenue Enforcement staff by location is outlined in the table below:
|
Location |
Enforcement Posts |
|
Munster |
58 |
|
Connacht/Ulster |
29 |
|
Leinster excluding Dublin |
36 |
|
Dublin (Airport) |
201 (80) |
|
Total |
324 |
173. Deputy John Brassil asked the Minister for Finance if he has given consideration to the introduction of a category of vulnerable taxpayers or persons to be defined in the Revenue Commissioners' guidelines; and if he will make a statement on the matter. [6614/19]
View answerI am advised by Revenue that it operates in a manner that is sensitive to the needs of vulnerable customers within its casebase of 2.4 million customers, when carrying out its statutory functions.
Revenue’s customer service charter specifies that all customers will be treated courteously, with consideration and in a non-discriminatory way in their dealings with Revenue.
There are also numerous statutory provisions within the Taxes Acts providing for particular treatment for persons with particular needs.
Revenue has specific operational practices to meet the needs of identified groups of customers with particular needs including:-
- customers who have difficulty in accessing services because of a disability,
- customers who lack the facilities or capacity to engage online, and
- customers who lack capacity to manage their own tax affairs
In each operational area Revenue has appointed access officers who provide, or arrange for, assistance and guidance to persons with disabilities to access its services.
Revenue’s customer service staff in call centres and public offices assist customers generally, and specifically those who are unable to use online services.
In relation to customers who may have a lack of capacity to manage their own tax affairs, Revenue engages with representatives of “ward of court” cases. Revenue assisted in the development of the Assisted Decision-Making Capacity Act 2015, working to ensure that it can deliver a full range of services to persons whose needs are provided for in that legislation.
As with all public services, Revenue’s treatment of any individual is subject to scrutiny by the Office of Ombudsman and the organisation is, of course, subject to parliamentary oversight. In the circumstances I do not see a need for further definition of vulnerable persons in the tax code. However I am advised that if the Deputy has identified a particular group of vulnerable taxpayers whose needs are not met by existing services, Revenue’s customer services team will be happy to engage him to see if there is scope for further improvement.
174. Deputy Barry Cowen asked the Minister for Finance the number of boards or agencies his officials have been appointed to; if there are guidelines or protocols for members of staff being appointed to boards or agencies; if so, when same were last updated; and if he will make a statement on the matter. [6646/19]
View answerA number of officials from my Department are serving on boards of international institutions and banks. However, I take it that the Deputy’s question relates to officials appointed to domestic boards and agencies.
Eight officials from my Department are currently serving on nine domestic boards or agencies. Four have been appointed to six boards on an ex-officio basis, with two of these officials each serving on two boards in such a capacity. One is also serving as the interim Chair of a newly established State body.
An official was appointed to a Board in line with the relevant legislation which provides that one of the two ordinary members of that Board must be nominated for appointment by the Minister for Finance and must be an officer and representative of the Department of Finance.
Three further officials have been appointed to the Boards of two bodies under the aegis of my Department. In 2017, I approved the appointment of two officials to the board of a body which is currently being wound down. While awaiting the legislation to dissolve this body, these two appointments were made to manage matters during the period up to formal dissolution. ?Following his nomination by me as Minister for Finance, one further official was appointed to a Board in accordance with the Guidelines for Appointments to State Boards, which were published by the Department of Public Expenditure and Reform in November 2014.
175. Deputy Michael McGrath asked the Minister for Finance the number of claimants who are yet to receive their compensation in full as a result of the failure of a company (details supplied); the number of these who have settled their claims; the number who have yet to settle; the date of the next payout from the Insurance Compensation Fund; the number of claimants due to be paid from the next payout; the estimated amount that will be paid out at that date; and if he will make a statement on the matter. [6684/19]
View answerSetanta Insurance ("Setanta") was placed into liquidation by the Malta Financial Services Authority on 30 April 2014. As it was a Maltese incorporated company, the liquidation is being carried out under Maltese law.
The Deputy will be aware that the Insurance (Amendment) Act 2018 (Act 21 of 2018) was enacted in July 2018. The Act inter alia provides for revised arrangements for the on-going administration of the Insurance Compensation Fund (ICF), including for the relevant applications to the President of the High Court.
The most recent tranche of payments to Setanta claimants took place in late November 2018. To date, 670 personal injury claimants have been compensated in full.
The liquidator of Setanta has informed me that since the last application was submitted, a further 125 personal injury claimants have now been agreed and these will be included in the next submission to the Fund bringing the total number of personal injury claimants who have agreed settlements to 795. There are a further 411 personal injury claimants who have yet to settle their claims.
The latest information from the liquidator estimates that the total value of the next tranche will be approximately €7 million.
Currently, no date has yet been fixed for the presentation of the next tranche of payments to the High Court. However, I am informed by the State Claims Agency that the preparatory work will commence shortly with a view to arranging a court date during March which will allow payments to issue by late March or early April.
Finally, it should be noted that the process of settling claims is still ongoing and is subject in some cases to court procedures. The liquidator of Setanta estimates that the process of settling the vast majority of these outstanding claims should be completed by end-2019.
176. Deputy Kevin O'Keeffe asked the Minister for Finance further to Parliamentary Question No. 171 of 27 November 2018, the reason for the delay in the Revenue Commissioners' reply. [6727/19]
View answerI am advised by Revenue that it has now completed a comprehensive review of the person’s tax situation.
Following the review, additional tax credits were allocated to the person in respect of 2013 and a refund will issue in the coming days. Revenue is satisfied that the person’s tax credits in respect of all other years were correctly allocated and there are no further refunds due.
Revenue has also confirmed to me that it has already made direct contact with the person and explained their tax credit entitlements to them.
177. Deputy Brendan Griffin asked the Minister for Finance his views on a matter (details supplied) regarding medical supplies exemption; and if he will make a statement on the matter. [6738/19]
View answerThe VAT rating of goods and services is subject to the requirements of EU VAT law, with which Irish VAT law must comply. In accordance with the EU VAT Directive, Irish legislation provides for an exemption from VAT for professional medical care services recognised as such by the Department of Health and Children.
Those medical care services are generally supplied by health professionals who are enrolled, registered, regulated, or designated on the appropriate statutory register provided for under the relevant legislation in force in the State or equivalent legislation applicable in other countries. Medical care services may also be supplied by a doctor to a patient through an incorporated entity. In general, such services, which normally consist of the diagnosing, treating or alleviating an ailment, are exempt from VAT.
However, some services offered by providers in the medical services sector are not exempt. For example, where a service provider has contracted with another person to be available to treat patients, the provision of this service is subject to VAT at the standard rate. The Revenue Commissioners regards this service as constituting a supply of the service of the provision of staff, which is subject to VAT at the standard rate, currently 23%.
The Revenue Commissioners has commenced a project to review the tax affairs of medical locums who have incorporated a business and are employed by Personal Service Companies (PSCs) or Managed Service Companies (MSCs). The review to date has focussed on the tax affairs of a number of such companies, and their directors, where the main source of income is a contract for the provision of medical services through an intermediary and where, in most cases, the directors are the only employees of the company. A number of tax compliance interventions have commenced in respect of companies and directors operating in the medical locum sector, and further interventions will be initiated in the weeks and months ahead. In September 2018, Revenue notified both the Irish Hospital Consultants Association and the Irish Medical Organisation of this compliance project.
I cannot comment on the example provided by the Deputy as there is not enough information to determine the nature of the supply for VAT purposes.
178. Deputy Pearse Doherty asked the Minister for Finance if the attention of the Central Bank has been drawn to customers being contacted by banks that are offering to buy out tracker mortgages by replacing them with a fixed or standard variable mortgage plus an upfront cash payment; the views of the bank on such a practice; and if he will make a statement on the matter. [6802/19]
View answerThe Central Bank of Ireland advises that, depending upon a customer’s personal circumstances, any such practice as outlined by the Deputy would have to comply with certain requirements of the Consumer Protection Code and be in the customer’s best interests.
In particular, the following requirements of the Consumer Protection Code will be relevant:-
Provision 6.9(b) requires that where a regulated entity offers a personal consumer the option to move from a tracker interest rate to an alternative rate on their existing loan, the lender must provide the personal consumer with the following information on paper or another durable medium;
i) indicative comparisons of the cost of the monthly loan repayments at the personal consumer’s current tracker interest rate and each of the alternative rate(s) being offered;
ii) an indicative comparison of the total cost of the loan if the personal consumer continues with the existing tracker interest rate and the total cost of the loan for each alternative rate(s) and terms being offered (any assumptions used must be reasonable and justifiable and must be clearly stated); and
iii) details of the advantages and disadvantages for the personal consumer of the tracker interest rate compared to each of the other rate(s) being offered.
Furthermore, the following warning statement should also appear with the information above, in circumstances where a personal consumer will not be able to revert to a tracker interest rate if they move to an alternative rate:
Warning: if you switch to an alternative interest rate, you will not be contractually entitled to go back onto a tracker interest rate in the future.
Provision 6.12 also requires that, where a regulated entity offers an incentive to a personal consumer on an existing mortgage, the regulated entity must provide the personal consumer, on paper or on another durable medium, with the information needed to consider the incentive offered. This information must:
a) quantify the implications for the personal consumer of availing of the incentive including an indicative cost comparison of the total cost of the existing mortgage if they do not avail of the incentive and the total cost of the mortgage if they avail of the incentive;
b) clearly set out the length of time during which the incentive will be available;
c) clearly set out any assumptions used, which must be reasonable and justifiable;
d) set out the advantages and disadvantages to the personal consumer of availing of the incentive;
e) include other key information which the personal consumer should have available to them when considering the incentive; and
f) include a statement that the personal consumer may wish to seek independent advice prior to availing of the incentive.
In addition, for those mortgages which will fall within the scope of the Code of Conduct on Mortgage Arrears, provision 41 of that Code also provides that the lender must not require the borrower to change from an existing tracker mortgage to another mortgage type as part of any alternative repayment arrangement offered by the borrower except in the circumstances set out in provision 46 where the alternative repayment arrangement is affordable for the borrower and is a long term sustainable solution which is consistent with Central Bank of Ireland policy on sustainability.
The Central Bank has also indicated that if the Deputy has any relevant information which he wishes to bring directly to its attention on this matter, it will consider such information in the context of its supervisory activity.
179. Deputy Pearse Doherty asked the Minister for Finance if a company (details supplied) is regulated by the Central Bank as an owner of credit; and if he will make a statement on the matter. [6823/19]
View answerI understand from the Central Bank that Glenbeigh Securities 2018-1 Designated Activity Company is not regulated by the Central Bank as an owner of credit.
The Consumer Protection (Regulation of Credit Servicing Firms) Act 2018 requires owners of the legal title to credit to become authorised as credit servicing firms. The Act gives owners of the legal title to credit 90 days from the commencement of the Act to apply for authorisation, i.e. by 21 April 2019. A loan owner must keep the existing authorised credit servicing firm in place until their application for authorisation is approved or refused.
At the time PTSB announced the transaction in question, it confirmed the following:
“The transferred NPL portfolio will continue to be serviced by PTSB for a period of up to six months. At the end of this period, 1) Pepper Finance Corporation (Ireland) DAC trading as Pepper Asset Servicing will act as the Master Servicer on behalf of Glenbeigh Securities; and, 2) legal title to the loans will be transferred to Pepper Finance Corporation (Ireland) DAC.”
The Deputy may be aware that Pepper Finance Corporation (Ireland) DAC trading as Pepper Asset Servicing is regulated by the Central Bank of Ireland and all statutory codes of conduct relevant to these loans will continue to apply, meaning that all existing consumer protections will remain in place.
180. Deputy Pearse Doherty asked the Minister for Finance the number of times the Central Bank has compelled the production and-or provision of information pertinent to monitoring anti-money laundering and countering the financing of terrorism requirements pursuant to sections 66 to 68, inclusive, and 77 of the Criminal Justice (Money Laundering and Terrorist Financing) Act 2010 and section 27 of the Central Bank (Supervision and Enforcement) Act 2013 in each of the past five years; and if he will make a statement on the matter. [6827/19]
View answerThe Central Bank is the competent authority responsible for monitoring credit and financial institutions compliance with the requirements set out in Part 4 of the Criminal Justice (Money Laundering and Terrorist Financing) Act 2010, as amended (‘the CJA 2010’).
In this regard, authorised officers are appointed pursuant to the CJA 2010 and the Central Bank (Supervision and Enforcement) Act 2013, to carry out supervisory engagements with credit and financial institutions in order to fulfil the statutory role of monitoring compliance with Part 4 of the CJA 2010.
Authorised officers appointed under the aforementioned Acts regularly exercise the powers conferred upon them as authorised officers to compel the “production and or provision of information” when carrying out supervisory engagements with credit and financial institutions.
I have been informed by the Central Bank that these powers are exercised so frequently and are such a common feature of how the Central Bank undertakes its supervisory activities, that the Central Bank does not collect statistics in relation to the number of times they have been used to compel “production and or provision of information”.
181. Deputy Brendan Griffin asked the Minister for Finance his views on a matter (details supplied) regarding VAT; and if he will make a statement on the matter. [6975/19]
View answerThe VAT rating of goods and services is subject to EU VAT law, with which Irish VAT law must comply. In general, the VAT Directive provides that all goods and services are liable to VAT at the standard rate (which in Ireland is 23%) unless they fall within Annex III of the VAT Directive, in respect of which Member States may apply either one or two reduced rates of VAT.
In addition, the VAT Directive allows for historic VAT treatments to be maintained, under certain conditions, on certain goods and services which are not provided for in Annex III. Ireland has retained the application of the 13.5% reduced rate to the supply of fuel for domestic use which otherwise would be subject to the 23% standard rate of VAT. This includes wood pellet heating systems, which also apply at the 13.5% VAT rate instead of the 23% standard rate.
While some domestic fuels are more energy efficient and environmentally friendly than others, EU VAT law does not allow lower VAT rates to apply to different fuels on this basis.
182. Deputy Robert Troy asked the Minister for Finance the revenue protection measures in place to ensure that all compressed natural gas complies with the relevant statutory requirements - blending and excise and carbon tax rates - in the same way that customs officials test for marked fuel oil; and the way in which he plans to ensure that gas intended for the heating market is not used for road transport purposes. [7002/19]
View answerTaxation of natural gas is based on the purpose for which the fuel is used. Natural gas that is supplied to consumers for non-propellant fuel use, such as for heating, is subject to Natural Gas Carbon Tax (NGCT). The current rate of NGCT is €4.10 per megawatt hour. Suppliers of natural gas for non-propellant use are liable to account for and pay NGCT and must register with Revenue in advance of making supplies to consumers.
Natural gas supplied for use as a propellant, referred to as “vehicle gas” or Compressed Natural Gas (CNG), is subject to Mineral Oil Tax on Vehicle Gas (MOTVG). MOTVG is provided for by Section 38 of the Finance Act 2016. These legislative provisions were introduced to provide a framework for taxation of vehicle gas in advance of the development of nationwide infrastructure for compressed natural gas filling stations.
The current rate of MOTVG is €9.36 per megawatt hour. This includes both a carbon charge of €3.70 and a non-carbon charge of €5.66. Liability to MOTVG arises when vehicle gas is supplied to a vehicle fuelling facility. The supplier who supplies the vehicle fuelling facility is liable to account for and pay MOTVG and must register with Revenue.
Under MOTVG legislation vehicle gas suppliers are obliged to only supply vehicle gas to vehicle fuelling facilities that have specialised meters fitted by the Transmission System Operator (Gas Networks Ireland). These meters must exclusively serve as the measuring and recording mechanisms for vehicle gas supplied to vehicle fuelling stations. In addition to these control mechanisms, MOTVG legislation also prevents vehicle fuelling stations from receiving vehicle gas from a supplier unless the station has been fitted with specialised meters and all vehicle fuel received at the station is measured and recorded by the meter fitted for that exclusive purpose. In this way there are strict controls in place for both the supply and receipt of vehicle gas.
The controls that are in place in relation to mineral oils, such as marking of reduced rate oils, are not applicable to natural gas. I am informed by the Revenue Commissioners that Mineral Oil Tax Regulations governing the blending of fuel oils are not applicable to blending of natural gas with, for example, biogas. Marking and blending statutory provisions similar to those that apply for mineral oils are unwarranted for natural gas that is supplied through the natural gas network by a limited number of suppliers.
The Revenue Commissioners are satisfied that legislative provisions for NGCT and for MOTVG are robust. They will continue to monitor the situation as the Compressed Natural Gas market expands and will focus audit and compliance interventions on risk areas should they emerge. It is also open to the Deputy to make direct contact with Revenue if he wishes to seek further information or advise of any specific concern he may wish to raise in this area.
183. Deputy Frank O'Rourke asked the Minister for Finance the status of his review of the implementation of a 100% increase in turnover tax for the bookmaker and betting industry announced in budget 2019; if the review includes up-to-date research and analysis of the impact the tax is having on the financial viability of the bookmaking industry and on subsequent job losses; the timeframe for completion of the review; and if he will make a statement on the matter. [7012/19]
View answerThe increase in the betting duty rate from 1 per cent to 2 per cent, and the betting intermediary duty rate from 15% to 25%, came into effect on 1 January 2019. It is too early to draw any conclusions on the impact of these increases.
Receipts from betting duty represented less than 1 per cent of all excise receipts in 2017 and this is also likely to be the case in for 2018. In addition, unlike other excisable commodities, there is no VAT applied on betting transactions. I have outlined why I consider the betting sector needs to make a fair contribution to the Exchequer.
In any discussion on betting duty, we must acknowledge the raised public consciousness of the problem of gambling in society. While problem gambling can result in the problem gambler, and their family, bearing the severest of economic and of course personal costs, the social costs of problem gambling can extend to their employers and to public institutions in the health, welfare and justice systems, such costs ultimately borne by taxpayers. I have outlined my view that this needs to be better reflected within the betting duty regime.
During the course of the Finance Bill process I agreed to review an alternative proposal put forward by the betting sector following the announcement of increases in betting duty in Budget 2019, and I acknowledge that small independent bookmakers may have difficulty competing with larger bookmakers with retail and/or online operations. My officials are currently considering this proposal, including the compatibility of a core element with EU rules, and will set out analysis and options in relation to betting duty at the Tax Strategy Group (TSG) meeting in July. The TSG Papers will be published on the Department's website shortly afterwards.
184. Deputy Michael McGrath asked the Minister for Finance the number of insurance claims filed in each of the years 2015 to 2018; the overall amount paid out on claims by insurance type; and if he will make a statement on the matter. [7016/19]
View answerAt the outset, it is important to note that as Minister for Finance, I am responsible for the development of the legal framework governing financial regulation and my Department does not collect the type of information being sought by the Deputy. I understand that the Central Bank of Ireland does not routinely collect the type of information being sought either.
While the Deputy’s query relates to insurance claims generally, I note that the Central Bank of Ireland does collect certain relevant data in relation to motor insurance claims specifically. In this regard, I would refer the Deputy to a Parliamentary Question which I responded to him on, on 24 July 2018 which detailed information provided to me by the Central Bank of Ireland at that time in respect of the amount paid out on motor insurance claims in the years 2013 – 2017. The updated data for 2018 is not available yet.
In addition, the Deputy will be aware that the Oireachtas recently passed the legislation to provide relevant powers to the Central Bank of Ireland to establish the National Claims Information Database. The Deputy may like to note that the Central Bank (National Claims Information Database) Act 2018 was commenced by the Central Bank (National Claims Information Database) Act 2018 (Commencement) Order 2019 (S.I. 2 of 2019) on Monday 28 January 2019. The Central Bank plans to collect claims data for the National Claims Information Database from insurance undertakings in the first half of 2019, with a view to publishing its first annual report under the legislation in the second half of the year. It is expected that the Central Bank will collect and publish motor insurance claims information in respect of the last 10 years, including the number of claims reported and settled, the amounts paid on claims, the incurred cost on claims (i.e. the amount paid plus the outstanding amount to be paid, if any), and the actuarial estimate of the final cost of claims i.e. ultimate costs.
While the National Claims Information Database will focus on private motor insurance initially, the underpinning legislation has been developed in such a way as to allow its scope to increase over time. In this regard, the Cost of Insurance Working Group recommended in its Report on the Cost of Employer liability and Public liability Insurance that by the end of this year, the Central Bank produce a report on the merits and feasibility of collecting employer liability and public liability insurance data for inclusion in the National Claims Information Database.
185. Deputy Pearse Doherty asked the Minister for Finance if his attention has been drawn to an issue following the completion of the Project Glas sale with mortgage payments not being processed by a company (details supplied); and if he will make a statement on the matter. [7034/19]
View answerI can confirm that the matter as described had not been drawn to my attention, prior to the Deputy's question.
Officials in the Department referred the matter to PTSB and received the following answer:
"The migration of the relevant mortgages between the two platforms is now completing, resulting in some short and once-off administrative delays in the processing of payments happening just before/after the migration completed. All such payments are currently being applied to the relevant accounts as having been made on the date on which they were initiated and there will be no detriment to customers."
186. Deputy Micheál Martin asked the Minister for Finance if his attention has been drawn to delays in the processing of section 481 applications by the Revenue Commissioners (details supplied); and if he will make a statement on the matter. [7083/19]
View answerThe purpose of the film corporation tax credit, found in section 481 Taxes Consolidation Act 1997, is to contribute to the development of a successful and dynamic audio-visual industry in Ireland contributing to the promotion of culture in the State, which can be referred to as the cultural dividend of the scheme.
Significant changes to the film tax relief were introduced in 2015, changing it from an investor based tax relief to a corporation tax credit. The Deputy will be aware that my Department, in line with their Guidelines for Tax Expenditure Evaluation, carried out a 3-year cost benefit analysis of the film corporation tax credit during 2018. That analysis found that the net economic cost to society, the cost of the cultural dividend of the scheme, was €72m for 2016.
Since 2015 the film corporation tax credit, which is a notified and approved State Aid, has operated on the basis of companies submitting a film budget to Revenue. Based on the anticipated expenditure in Ireland set out in that budget, Revenue will issue a certificate for a maximum interim corporation tax credit and the company amends its corporation tax return and claims a payment of that amount. Once the film is completed, the company submits details of the actual amounts spent on making the film in Ireland. Revenue must review the details of the actual expenditure and will issue a final certificate. Upon receiving that certificate, the company amends its corporation tax return and claims a payment of the balance over any interim credit claims.
I was advised by Revenue in 2018 that there was an issue with the design of the scheme for Film Relief. The scheme requires upfront certification by Revenue which, means that the normal tools to discourage incorrect claims (being interest, penalties, publication and prosecution) are not available. Accordingly, a considerable amount of Revenue time is being taken up addressing incorrect claims. Revenue has informed me that there has often been protracted correspondence with claimant companies who do not have sufficient records to support their claims, and this in turn leads to inevitable delays.
The level of Revenue examination of these applications must match the risk to the Exchequer given the rising cost of the credit, with the tax credit value of applications received in 2018 alone totalling €95 million.
As the Deputy will be aware, in Finance Act 2018, I brought forward changes to the way in which companies claim the film corporation tax credit to address these two difficulties. Those changes, once commenced, will put all claims on a self-assessment footing, with companies’ compliance assessed by Revenue in the same way as compliance with all other tax reliefs. Revenue is bringing forward the Regulations which are necessary to support the Finance Act 2018 amendments. Those Regulations must be made with the consent of both myself and my colleague, the Minister for Culture, Heritage and the Gaeltacht, and I understand that officials in both departments are currently reviewing the proposed regulations. As soon as those regulations are prepared, I will commence the Finance Act 2018 amendments which will convert all film corporation tax credit claims currently in progress into self-assessment claims.
187. Deputy Pearse Doherty asked the Minister for Finance the annual gross increases in general expenditure required between 2020 and 2024 to reach the EU15 average level of general expenditure as a percentage of GDP; if he will provide these annual expenditure increases as a percentage of GDP and a percentage of GNI; and the impact on projected general government balance, in tabular form. [7101/19]
View answer188. Deputy Pearse Doherty asked the Minister for Finance the annual gross increases in general revenue required between 2020 to 2024 to reach the EU15 average level of general revenue as a percentage of GDP; if he will provide these annual revenue increases as a percentage of GDP and a percentage of GNI; and the impact on projected general government balance in tabular form. [7102/19]
View answerI propose to take Questions Nos. 187 and 188 together.
Levels of general government revenue and expenditure for the EU-15 are available from Eurostat up to 2017 (2018 outturn will be available in April). Projections beyond this point are not available. Similarly, projections for general government revenue and expenditure for Ireland beyond 2023 have not been compiled by my Department.
As I have outlined previously, GDP figures for Ireland are distorted and of limited use. Instead, modified GNI, or GNI*, an alternative metric published by the CSO, provides a more appropriate analogue for international comparison.
General government revenue for the EU-15 as of 2017 was 45.3 per cent of GDP. To increase Ireland’s general government revenue to an equivalent 45.3 per cent of GNI* would amount to an average of an additional €10.8 billion in revenue each year, until 2023 (assuming that nominal GNI* moves in line with the Budget day projections).
In a similar manner, general government expenditure for the EU-15 as of 2017 was 46.3 per cent of GDP (hence the deficit for the EU-15 was 1 per cent of GDP). An equivalent 46.3 per cent of GNI* would imply an average expenditure increase of €16.2 billion each year to 2023.
In both cases this is in addition to the current plans as set out in the Economic and Fiscal Outlook published in Budget 2019.
As the Deputy will be aware, the Government is committed to investment that improves the sustainability of our public finances and our economic capacity. Under the National Development Plan, Ireland’s planned public capital investment will reach approximately 4 per cent of GNI* by 2023, among the highest in the EU. An average level of 4 per cent of GNI* is expected to be maintained out to 2027.
This substantial growth in public investment will meet the needs of the economy and remain consistent with the requirements of overall economic and fiscal sustainability.
However, aiming to increase general government revenue and expenditure by such significant amounts so as to equate with overall EU rates would be inappropriate. Government fiscal policy is guided by what is right for the economy at this point in the cycle, not by arbitrary benchmarks based on the overall budgetary patterns of fifteen countries with disparate fiscal and economic situations.
189. Deputy Michael McGrath asked the Minister for Finance the number of staff at the National Treasury Management Agency excluding the National Asset Management Agency who received pay in 2018 including retention payments and other benefits by ranges (details supplied); the number employed by the National Treasury Management Agency at the end of 2017 and 2018, respectively; and if he will make a statement on the matter. [7104/19]
View answerThe year end headcount of the National Treasury Management Agency (NTMA) excluding staff assigned to the National Asset Management Agency (NAMA) is set out in the table below.
|
Year |
Headcount |
|
2017 |
526 |
|
2018 |
556 |
The table below shows the number of NTMA staff (excluding those assigned to NAMA) by relevant band. The numbers include staff members who left the NTMA during 2018 in addition to those employed at the end of the year. Therefore the table shows the base salary and/or remuneration at year end and the base salary and/or remuneration upon leaving employment for all staff on or above €100,001 in 2018.
|
NTMA Only (excluding NAMA) |
||
|
Relevant Band |
Salary Only |
Total Remuneration |
|
€100,001 - €150,000 |
85 |
91 |
|
€150,001 - €200,000 |
45 |
49 |
|
€200,001 - €250,000 |
4 |
12 |
|
€250,001 - €300,000 |
2 |
3 |
|
€300,001 - €350,000 |
3 |
5 |
|
€350,001 - €400,000 |
1 |
2 |
|
In excess of €400,000 |
1 |
1 |
|
Total |
141 |
163 |
Note:
Total remuneration includes base salary and any taxable benefits paid including performance related payments, paid in 2018 in respect of 2017. The inclusion of taxable benefits may move individuals into the next relevant band.
190. Deputy Michael McGrath asked the Minister for Finance the number of staff at the National Asset Management Agency who received pay in 2017 by ranges (details supplied); the number employed by the agency at the end of 2017 and 2018, respectively; and if he will make a statement on the matter. [7105/19]
View answerThe year-end headcounts for 2017 and 2018 of National Treasury Management Agency (NTMA) staff assigned to the National Asset Management Agency (NAMA) are set out in the following table:
2017-2018
|
Year |
Headcount |
|
2017 |
264 |
|
2018 |
238 |
Salary information for year-end 2017 is included on page 115 of the NAMA 2017 Annual Report. The table below shows the number of NAMA officers by relevant salary band for 2018. The numbers include staff members who left NAMA during 2018 in addition to those employed at the end of the year. Therefore, the table shows the base salary and/or remuneration at year end and the base salary and/or remuneration upon leaving employment for all staff on or above €100,001 in 2018.
|
2018 NAMA Only |
||
|
Relevant Band |
Salary Only |
Total Remuneration |
|
€100,001 - €150,000 |
83 |
77 |
|
€150,001 - €200,000 |
10 |
13 |
|
€200,001 - €250,000 |
4 |
5 |
|
€250,001 - €300,000 |
0 |
2 |
|
€300,001 - €350,000 |
0 |
0 |
|
€350,001 - €400,000 |
0 |
0 |
|
In excess of €400,000 |
1 |
1 |
|
Total |
98 |
98 |
Notes:
- Remuneration includes salary and taxable benefits, if any. The inclusion of taxable benefits may move individuals into the next relevant band.
- Remuneration does not include any payments relating to the redundancy programme i.e. statutory redundancy, ex-gratia redundancy and retention payments.
191. Deputy Michael McGrath asked the Minister for Finance the amount paid out by the National Asset Management Agency in voluntary redundancy payments in 2018; the number of staff who took voluntary redundancy in 2018; and if he will make a statement on the matter. [7106/19]
View answerI draw the Deputy's attention to page 113 of NAMA's Annual Report and Financial Statements for 2017 which sets out Note 10.1 - Staff costs. I am advised that an amount of €0.8m was incurred in respect of 10 members of staff who departed under the 2017 Voluntary Redundancy Scheme. Two employees left in 2017 and a further eight were placed on garden leave in 2018 in advance of their departure.
The figures in respect of the 2018 Voluntary Redundancy Scheme will be published in mid-2019 in NAMA’s Annual Report and Financial Statements for 2018.
192. Deputy John Curran asked the Minister for Finance the expenditure and allocations attributable to the drugs programme that were made by the Revenue Commissioners custom service in each of the past five years; the projects and programmes supported by the funding, in tabular form; and if he will make a statement on the matter. [7119/19]
View answerRevenue is an integrated tax and customs administration. I am advised by Revenue that it has maintained staffing levels of approximately 2,000 staff across the State in the past five years who are engaged in activities that are dedicated to targeting and confronting non-compliance. These activities include anti-smuggling and anti-evasion, investigation and prosecution, audit, assurance checks, anti-avoidance, returns compliance and debt collection.
The following table provides estimates of the staff and resources in Revenue dedicated to anti-smuggling and prosecutions including resources for the discharge of its role in relation to illegal drugs.
Estimates
|
Year |
Staff Headcount |
Salary and Admin costs €000s |
|
2014 |
469 |
23,747 |
|
2015 |
444 |
23,009 |
|
2016 |
479 |
24,307 |
|
2017 |
461 |
24,277 |
|
2018 |
457 |
24,371 |
As part of its risk focused approach to the discharge of its role in relation to illegal drugs importations, harbours and inlets along the coastline are monitored and evaluated by Revenue on an ongoing basis from the point of view of the potential for smuggling. This work is supplemented by Revenue's Customs Drug Watch Programme, aimed at encouraging members of the public, coastal and local maritime communities to notify Revenue of suspect or unusual movements at sea or around the coast by way of a confidential 24/7 Drugs Watch, free phone facility.
Revenue is active in targeting and combatting drugs smuggling and is fully committed to tackling this criminal activity and those responsible for it. I am advised by Revenue that it has an enforcement presence at all key airports and ports and at other strategic locations and that it places particular emphasis on developing an intelligence-based focus at both national and regional level, deploying resources to areas of highest risk. Enforcement strength at particular locations is regularly augmented with additional personnel on a risk-assessment basis, or when particular operations are taking place against illegal activity.
Revenue works closely with other agencies in the State, including An Garda Síochána and the Health Products Regulatory Authority, in acting against the illegal drugs trade, and plays a key role as well in the implementation of aspects of the National Drugs Strategy. The relevant authorities in the State also work closely with their counterparts in Northern Ireland to target organised crime groups that are involved in a range of criminal activities, including the illegal drugs trade. I understand that this work to tackle cross-jurisdictional organised crime is being supported and reinforced by the establishment, in the framework of “A Fresh Start: The Stormont Agreement and Implementation Plan”, of the Joint Agency Task Force, which includes Revenue. In addition, Revenue is involved actively in international fora, including the EU’s Customs Cooperation Working Party, Europol and the World Customs Organisation, in working together with other administrations, agencies and services to counter the trafficking of drugs and drugs precursors.
193. Deputy Michael McGrath asked the Minister for Public Expenditure and Reform if risk assessments have been carried out in areas that were previously prone to flooding but are now OPW-defended zones; and if he will make a statement on the matter. [6523/19]
View answerIn 2012, the Office of Public Works designated 300 areas or communities believed to be at significant flood risk and through the Catchment Flood Risk Assessment and Management (CFRAM) Programme carried out the largest ever flood risk study in Ireland to date.
The CFRAM programme included a risk assessment of areas defended by OPW flood defence schemes, took account of the risk assessment that informed the design of the scheme in those areas and included an assessment of the potential impact from climate change.
