Written Answers Nos. 30-49
30. Deputy Joan Burton asked the Minister for Finance the steps he has taken to date and plans to take to upgrade customs posts in the event of a no-deal hard Brexit, specifically in relation to areas along the Border with Northern Ireland; and if he will make a statement on the matter. [9966/19]
View answerI am informed by Revenue that their preparations do not include any plans for infrastructure at the border with Northern Ireland and this is in line with the Government’s position that there will be no hard border on the island of Ireland. Revenue Chairman, Niall Cody, set out this position clearly when he and Revenue officials appeared before the Joint Committee on Finance, Public Expenditure and Reform, and Taoiseach on 24 January 2019.
The Government has made it clear that it is committed to avoiding the return of a hard border on the island of Ireland. In the event of 'no deal', then there will be intensive discussions between the Government, the EU Commission and EU partners regarding the movement of goods North-South. I am assured by Revenue that they will provide whatever technical expertise and assistance is required by the Government negotiating team during this process.
31. Deputy Clare Daly asked the Minister for Finance the reason steps have not been taken to date to place the current code of practice on the transfer of mortgages on a statutory footing and to oblige lenders to abide by it in view of the concern over recent years in regard to the transfer of loans to vulture funds without the consent of the borrower. [9932/19]
View answerThe background to the issuing of the Code of Practice on the Transfer of Mortgages (the Code of Practice) by the Central Bank of Ireland in 1991 was that mortgage customers were offered free shares in their building society which gave them the right to vote on the conversions of building societies to public limited companies. Additionally, securitisations were becoming more prevalent during the 1980s and 1990s. If the member's mortgage was sold to a third party or had been securitised, the mortgage customer lost the right to vote on conversions.
The Code of Practice required that borrowers must consent to their mortgages being transferred and the lender was required to provide a statement containing sufficient information to enable the borrower to make an informed decision. The Code of Practice was issued as a voluntary Code (as opposed to the other Central Bank Codes of Conduct issued under Section 117 of the Central Bank Act 1989). Consequently, the Central Bank's regulatory powers, including the use of its Administrative Sanctions powers, do not apply to the Code of Practice.
I have been informed by the Central Bank of Ireland that it is considering the possibility of revoking or removing this Code of Practice as it leads to confusion regarding the protections available to consumers whose loans are being transferred. The mortgage market has changed significantly since the introduction of the Code in 1991, and mortgage contracts now generally include a clause that the borrower's loan can be sold, which the borrower consents to when signing their mortgage contract. As outlined above, the consumer protection framework around the transfer of loans has also evolved significantly since the voluntary Code of Practice was issued and the Central Bank is of the view that the voluntary Code of Practice is not appropriate in the modern financial environment.
The Central Bank of Ireland and I are both of the view that the regulatory framework currently in place provides sufficient protections to consumers whose loans are being sold. The Consumer Protection (Regulation of Credit Servicing Firms) Act 2015 ensures that consumers whose loans are sold to another firm maintain the same regulatory protections they had prior to the sale, including under the various statutory Codes of Conduct issued by the Central Bank. The Consumer Protection (Regulation of Credit Servicing Firms) Act 2018 that came into effect on 21 January 2019, ensures that all transferees of credit are now entities which are regulated by the Central Bank, i.e. loans cannot be transferred to an unregulated entity. Under Provision 3.11 of the Consumer Protection Code 2012 (the Code), a regulated entity must notify the Central Bank immediately and provide a consumer with at least 2 months' notice before transferring all or part of its loan book covered by the Code to another entity.
Finally, the statutory Code of Conduct on Mortgage Arrears (CCMA) was put in place to ensure that relevant regulated firms have fair and transparent processes in place for dealing with borrowers in or facing mortgage arrears. The Central Bank of Ireland published its Report on the Effectiveness of the CCMA in the context of the Sale of Loans by Regulated Lenders in November 2018. It found that for borrowers who engage with the process, the CCMA is working effectively and as intended in the context of the sale of loans by regulated lenders.
32. Deputy Mick Wallace asked the Minister for Finance if consideration has been given to conducting a recruitment process for the position of chairperson of NAMA during 2019 in the interest of transparency, in view of the fact that the present chairperson must vacate the role on 22 December 2019 in adherence with section 25(3) of the National Asset Management Agency Act 2009; and if he will make a statement on the matter. [9955/19]
View answerSection 25 of the NAMA Act provides that it is for the Minister for Finance to appoint the Chairperson of the Board of NAMA. This appointment may be made from amongst one of the existing ordinary members of the Board or the Minister may appoint a new member to assume the role of Chairperson.
As currently constituted, there are seven members of the NAMA Board and two vacancies arising from departures occurring in December 2018. In July 2018 I appointed two new members to the NAMA Board, who were appointed from a panel of qualified candidates created as part of a recruitment process conducted in conjunction with the Public Appointments Service (PAS) and in accordance with the Guidelines on Appointments to State Boards 2014. It will be open to me to make further appointments from this panel to fill vacancies on the Board of NAMA until the end of March 2019.
The term of the current Chairperson of NAMA, Mr Frank Daly, expires on 22 December 2019. Having served two terms Mr Daly is not eligible to be reappointed once his current term expires. I intend to make a decision on the appointment of a new Chairperson of NAMA to replace Mr Daly closer in time to the expiry of his term.
33. Deputy Brian Stanley asked the Minister for Finance the steps he will take to end the practice of insurance companies charging excessive premiums for cars over ten years old; and if he will make a statement on the matter. [9843/19]
View answerBoth I and the Minister of State for Financial Services and Insurance, Mr. Michael D’Arcy T.D., are aware of problems experienced by some consumers in respect of insuring older vehicles.
However, neither I nor the Central Bank of Ireland can interfere in the provision or pricing of insurance products, as these matters are of a commercial nature, and are determined by insurance companies based on an assessment of the risks they are willing to accept. This position is reinforced by the EU framework for insurance which expressly prohibits Member States from adopting rules which require insurance companies to obtain prior approval of the pricing or terms and conditions of insurance products. Consequently, I am not in a position to direct insurance companies as to the pricing level or terms or conditions that they should apply in respect of particular categories of vehicles.
Notwithstanding this, my officials have engaged with Insurance Ireland in order to get a greater sense of this specific issue and, as a follow-up exercise, Minister of State D'Arcy held a series of meetings with the Chief Executives of the major motor insurers. At those meetings, insurers pointed out that in making their individual decisions on whether to offer cover and what terms to apply, they will, aside from the age of the vehicle, use a combination of other rating factors, which include the age of the driver, the type of vehicle, the relevant individual claims record and driving experience, the number of drivers, and how the car is used. In addition to the above factors, they indicated that they will price in accordance with their own overall past claims experience and in this regard, almost all insurers stated that their data indicates a notable deterioration in the levels of claims associated with vehicles once a certain age threshold is reached.
However, I also understand from the above engagement that it would appear that there has been positive movement in respect of the acceptance criteria and the vehicle age threshold levels used by some providers in recent times, particularly at broker level and in respect of renewals. This is an issue which my officials will continue to monitor.
34. Deputy Brian Stanley asked the Minister for Finance his plans to implement measures to tackle the growing problem of rising insurance costs on motorists and businesses; and the progress on reducing insurance costs following the recent report on insurance. [9844/19]
View answerAs the Deputy is aware, the Cost of Insurance Working Group was established in July 2016 and undertook an examination of the factors contributing to the increasing cost of insurance in order to identify what short, medium and long-term measures could be introduced to help reduce the cost of insurance for consumers and businesses.
Its Report on the Cost of Motor Insurance was published in January 2017 and makes 33 recommendations with 71 associated actions.
In its second phase, the Working Group examined the cost of business insurance, culminating in the publication of the Report on the Cost of Employer and Public Liability Insurance in January 2018, containing 15 recommendations with 29 associated actions.
Both reports contain both an Action Plan within which agreed timeframes for completion of actions are set out and a commitment to prepare regular updates on the progress of implementation. The seventh such update was published in November 2018 and shows that of the total number of 78 separate relevant deadlines within the Action Plans of the two Reports set up to the end of Q3 2018, 63 relate to actions which have been completed.
The Cost of Insurance Working Group will continue to focus on putting into place the measures proposed in the Reports. It is envisaged that the full implementation of all the recommendations from both Reports cumulatively, with the appropriate levels of commitment and cooperation from all relevant stakeholders, can achieve the objectives of delivering fairer premiums for consumers and businesses, and a more stable and competitive insurance market.
In this regard, it should be noted that the most recent CSO data (for January) indicates that private motor insurance premiums have decreased by 22% since peaking in July 2016. While it is accepted that premiums are still at a high level for many people, such statistics indicate at least a greater degree of stability in the market on an overall basis.
Finally, it is envisaged that the next quarterly Progress Update will be completed in the coming days and will concentrate in particular on outlining the definitive position in relation to all of the 33 recommendations from the Motor Report as the last of the deadlines within its Action Plan passed at the end of 2018.
35. Deputy Michael McGrath asked the Minister for Finance when he expects to publish the new international financial services strategy to 2025; and if he will make a statement on the matter. [9855/19]
View answerSince May 2018, my officials working to the direction of my colleague Michael D’Arcy, the Minister of State for Financial Services and Insurance, have completed a substantial body of work to prepare a successor strategy to the current strategy for the development of the international financial services sector, ‘IFS2020’ which is in its final year. Research was carried out by the Department and a broad consultation exercise was conducted. This process included consulting industry and public sector stakeholders, and undertaking a public consultation process. My officials have engaged in a detailed assessment of the outcome from all these processes with officials from other Government Departments. They have also discussed preliminary findings with members of the public sector High Level Implementation Committee and the Industry Advisory Committee that advise my colleague, Minister of State D’Arcy, on the implementation of the current IFS2020 strategy. I expect that the outcome of that work will result in a proposal being ready for me to bring to the Government in the next few months, although the timing of when I do that may depend on a number of factors including developments relating to Brexit process.
36. Deputy Joan Burton asked the Minister for Finance his plans to make specific changes to income, corporation or value added tax heads in the event of a no-deal hard Brexit; and if he will make a statement on the matter. [9965/19]
View answerThe Deputy will be aware that on 22 February 2019, the Government published the Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Bill 2019 as part of its 'no deal' preparations. The Bill, made up of 15 Parts, prioritises those issues that need to be addressed urgently through primary legislation to prepare for the impact of a 'no deal' Brexit. The Government will work closely with all members of the Oireachtas to ensure the Bill is enacted for 29 March 2019.
The provisions for specific legislative changes to Income Tax, Corporation Tax and Value Added Tax are outlined in Part 6 of this Bill. Chapter 2 of the Bill outlines the proposed changes to Income Tax. Chapter 3 deals with changes to the Corporation Tax regime and Chapter 5 deals with the changes to the Value Added Tax regime. The explanatory memorandum accompanying the Bill provides further information on the various provisions within these chapters.
38. Deputy Brendan Smith asked the Minister for Finance the measures he plans to implement to attract investment in international financial services to areas such as counties Cavan and Monaghan in view of the challenges facing the Border region due to Brexit; if due consideration will be given to such regions in the development of the new five-year strategy for the international financial services sector; and if he will make a statement on the matter. [9963/19]
View answerThe Government’s Strategy to develop the international financial services sector, ‘IFS2020’, was launched in 2015. Ireland has, at the end of 2018, over 44,000 people directly employed in the IFS sector. The growth in the sector under the IFS2020 Strategy has not been limited to Dublin. Over a third of the jobs are located in other areas of the country. The sector has a significant presence across the country in a number of regional locations including high quality jobs in the border region, in Cavan, Drogheda, Dundalk, Leitrim, Letterkenny, and Sligo.
In Co Cavan, the American international insurance company Global Indemnity Services Limited has a base, as does Liberty Insurance. In Co Louth, American firms such as PayPal and State Street and the Japanese firm SuMi Trust have bases. AvantCard announced new jobs in Leitrim this week. In Letterkenny, Pramerica has a sizeable operation, as does the UnitedHealth Group.
The IFS2020 annual action plan 2017 included an increased focus on the regions and contained an action measure to promote international financial services on a regional basis. It also contained a measure to map research and innovation activities in financial services across Ireland. The IDA and Enterprise Ireland continue to actively pursue opportunities across a number of sectors.
The focus on balanced regional development was reiterated in the action plans for 2018 and 2019. An action measure in the 2019 action plan is to ‘Promote regional locations for second-site operations to support growth by IFS companies located in or near Dublin’ and the IDA has an active ‘Second Site’ strategy where companies in Dublin are encouraged and supported to establish a second office in a regional location. Work on this action plan measure will be led by both Enterprise Ireland and the IDA. The agencies will report in the fourth quarter of 2019 on their work on this measure to the public sector High Level Implementation Committee, which is chaired by Minister of State D’Arcy. The focus on regions will continue as part of the new Strategy as recently announced by the Minister of State at the European Financial Forum in Dublin Castle.
39. Deputy Maureen O'Sullivan asked the Minister for Finance if he has concerns regarding a company (details supplied) based in Dublin and the adverse publicity being attracted by the company; and if he is satisfied that its tax arrangements and payments are in line with the progressive policies of his Department and the EU. [9853/19]
View answerI am aware of negative publicity surrounding the mine referenced by the Deputy, however, I believe that this matter is best addressed by the Tánaiste and Minister for Foreign Affairs and Trade, Mr. Simon Coveney T.D. I am aware that Minister Coveney has addressed this issue in a recent PQ (Ref No: 3893/19), on 29 January 2019. The full text of that response is available online at: https://www.oireachtas.ie/en/debates/question/2019-01-29/66/.
With regard to the Deputy’s question as to the company’s tax arrangements, as the Deputy is aware, I am not at liberty, nor is it appropriate for me, to discuss the tax affairs of individual companies.
Furthermore, I am advised by Revenue that they are prohibited by section 851A of the Taxes Consolidation Act 1997 from providing information of any kind about any specific taxpayer. Therefore, Revenue is not in a position to provide specific information in relation to this taxpayer. I would note that in collecting the tax due under the law, whether from individuals or companies, Revenue acts independently and impartially, regardless of the taxpayer concerned.
40. Deputy Michael McGrath asked the Minister for Finance when he expects the OECD to report on the taxing of digital companies; and if he will make a statement on the matter. [9857/19]
View answerThe Deputy will be aware that the current proposals flow from earlier discussions at both OECD and EU level to address taxation issues arising from the growing digitalisation of the economy. The OECD BEPS Inclusive Framework was given a clear mandate by the G20 in March 2017 to develop this work, which led to the publication of an Interim Report on the Tax Challenges Arising from Digitalisation in March 2018.
Currently, a series of proposals are being discussed at the OECD BEPS Inclusive Framework with a view to further amending the international tax system. There are two proposed pillars to this work:
- The first pillar is a re-examination of rules on profit attribution. Differing proposals are being discussed but all have the intention of ensuring some additional profit is allocated where consumers or markets are located.
- The second pillar looks at addressing remaining BEPS challenges that may enable profits to be taxed at very low effective tax rates.
The OECD BEPS Inclusive Framework have now published a Policy Note outlining the intention to examine the two pillars further, on a without prejudice basis. A Public Consultation document on the proposal has been launched and a meeting will take place at the OECD in Paris on 13-14 March to allow stakeholders to air their views. It is important the views of wider society are reflected as the discussion develops. This will feed into further work with a view to agreeing a detailed work plan at the BEPS Inclusive Framework in May 2019. A progress report will subsequently be presented to G20 Finance Ministers in June 2019. Work will continue over the next 18 months with a view to reaching final agreement by end 2020.
Ireland recognises that further change to the international tax framework is necessary to ensure that we reach a stable global consensus for how and where companies should be taxed. A certain, stable, and globally agreed international tax framework is vital to facilitate cross border trade and investment. We remain convinced that the OECD BEPS Inclusive Framework is the correct forum for this work to be carried out.
41. Deputy Michael McGrath asked the Minister for Finance his plans to permit the increase in resources available to the Financial Services and Pensions Ombudsman to deal with the backlog of cases and to deal with the extra number of complaints resulting from the tracker mortgage scandal; and if he will make a statement on the matter. [9856/19]
View answerUnder section 15(4) of the Financial Services and Pensions Ombudsman Act 2017 the Ombudsman may appoint staff to his office and determine their duties with the approval of the Minister for Finance and the consent of the Minister for Public Expenditure and Reform.
The Financial Services and Pensions Ombudsman (FSPO) commissioned a Workforce Plan 2019-2023 and submitted the Plan to my Department on 21 December last. This plan includes an analysis of the level of resources currently available to the FSPO against both current and predicted future demand for his services. On 24 January the Financial Services and Pensions Ombudsman Council wrote to me supporting the plan.
Officials in my Department have examined the Workforce Plan and there is ongoing consultation with the Ombudsman and the Department of Public Expenditure and Reform in order to ascertain the best way to deal with the issues raised by the Deputy. I would expect to be making a decision on this shortly.
43. Deputy Michael McGrath asked the Minister for Finance the discussions that have been held with the European Commission on possible sources of funding from the EU to assist Ireland to deal with the fallout from a possible no-deal Brexit; and if he will make a statement on the matter. [9858/19]
View answerA key action point of the Government’s response to Brexit has been to make the case, at EU level, for support to be directed towards the most impacted areas of the Irish economy. As a result, I believe that there is a strong understanding at EU level of the unique and disproportionate impact that Brexit will have on Ireland.
This has been reflected in a number of concrete measures and commitments to date, such as the EIB’s support for the Government’s Brexit Loan Scheme. In its Contingency Action Plan of 13 November, the European Commission confirmed that it would support Ireland in finding solutions addressing the specific challenges of Irish businesses.
In March last year, the European Commissioner for Budget and Human Resources, Mr Gunther Oettinger visited Dublin and met with the Taoiseach, Minister of State D’Arcy and I, to discuss the negotiations on the EU’s post-2020 Multiannual Financial Framework (MFF). During that visit, the Tánaiste met with Mr Oettinger to discuss the negative consequences to the Irish economy resulting from Brexit, and the possibility of EU assistance was raised, particularly in relation to the PEACE and INTERREG programmes. Following that meeting, the Tánaiste has been in further contact with Mr Oettinger to outline a number of key areas in which the MFF can help to address the macroeconomic and trade implications for Ireland of Brexit and has identified a number of EU programmes in the next MFF which could be well placed to assist Ireland in addressing these Brexit impacts.
Minister Creed also held a bilateral meeting with Commissioner Hogan in late January to discuss the potential impact of a no deal Brexit on the Irish agri-food and fisheries sectors.
Separately, Minister Humphreys met with Commissioner Vestager in Dublin on 24 January, where Ireland’s particular concerns were again discussed.
The Government will continue to take a whole of Government approach in engagement with the European Commission on possible sources of funding from the EU to assist Ireland with the fall out from a possible no deal Brexit. My colleague in Government, the Tánaiste, Mr Simon Coveney, T.D will continue to co-ordinate and lead Ireland's Brexit approach in that regard.
44. Deputy Seán Crowe asked the Minister for Finance if he has discussed the statistics on motor insurance prices with the CSO; and if he will make a statement on the matter. [9957/19]
View answerThe Deputy should note that my Department has had several discussions with the CSO in relation to motor insurance pricing statistics, through the Cost of Insurance Working Group, and the Data Sub-group of the Working Group.
I understand that in relation to the preparation of the CSO statistics on the price of motor insurance, the CSO uses a variety of detailed profiles (including car age, car model, driver experience, driver history) sent directly each month to motor insurance companies that represent a substantial portion of the market share. The profiles each company receives remain consistent each month so that the CSO can use a continuous "like with like" comparison in the best way possible and in this regard each company is sent a representative set of profiles for their consumer base. The risks vary based on the detail contained in each of the profiles in order to get a larger spread of the realistic market.
It is important to recognise that these statistics represent a long established series of pricing information, which a number of years ago indicated a sharp increase in the cost of motor insurance, prompting the establishment of the Cost of Insurance Working Group, and which now indicate that pricing in the private motor insurance market has stabilised over the last year, albeit it is accepted that premiums may still be at a high level for many people. I remain satisfied that the CSO statistics are representative of motor insurance price development, and I welcome in particular the direction of travel that the CSO index has displayed since it peaked in July 2016.
Finally, by way of further information to the Deputy, I understand that the CSO recently presented the Working Group with its Report into the feasibility of collecting price information on the cost of insurance to businesses, in accordance with Recommendation 1 of the Working Group’s Report on the Cost of Employer Liability and Public liability Insurance.
The CSO is preparing to publish this Report shortly.
45. Deputy Peadar Tóibín asked the Minister for Finance the number of cars on the roads with foreign registrations at any one time; and if he will make a statement on the matter. [10044/19]
View answerI am advised by Revenue that they do not hold the information requested in their systems.
46. Deputy Noel Grealish asked the Minister for Finance the cost of income tax relief provided in the public service pension related deduction by section 790C of the Taxes Consolidation Act 1997 in each of the years 2015 to 2017; and if he will make a statement on the matter. [10083/19]
View answerI am advised by Revenue that the Public Service Pension Related Deduction (PRD) was not separately declared on tax returns, therefore the data requested by the Deputy for the years 2015 to 2017 are not available. For the Deputy’s information, the Additional Superannuation Contribution (ASC) replaced the PRD from 1 January 2019, and the income tax relief is provided for under section 790CA of the TCA 1997.
Since 1 January 2019, Revenue has introduced a new PAYE reporting system for employers. Under this system, employers are required to submit data in relation to emoluments paid and deductions made each time they run their payroll and this provides for the reporting of additional data not previously recorded. Information on the cost of relief arising from the ASC will be available later in 2019 once the new system has bedded down and the data are available for analysis.
47. Deputy Michael Healy-Rae asked the Minister for Finance the reason a person (details supplied) on a rural social scheme is paying tax; and if he will make a statement on the matter. [10147/19]
View answerI am advised by Revenue that it has reviewed the tax situation of the person in question and confirmed to me that the income earned by him under the Rural Social Scheme is correctly taxable.
Revenue has also confirmed that the person did not claim his full tax credits for the years in question, which resulted in overpayments of tax by him. Revenue has now allocated the correct credits to the person and balancing statements and refunds in respect of the years 2015 to 2018 (inclusive) will issue to him in the coming days.
48. Deputy Niamh Smyth asked the Minister for Finance the status of work to provide updated regulations for section 481 tax relief; and if he will make a statement on the matter. [8873/19]
View answerSection 481 TCA 1997 provides a 32% payable credit for eligible expenditure on film production in Ireland. It is available to Irish and international film production companies that are resident in the State or in an EEA State and carry on business in the State through a branch or subsidiary.
A number of significant changes were made to the credit as part of 2018 Finance Bill process. In recognition of the nature of the production cycle and the long lead in times needed for productions to be undertaken, the credit was extended from its original end date of 31 December 2020 to 31 December 2024. Additionally, it was legislated to require production companies to apply for payment of the tax credit under the self-assessment system. This brings the operation of the credit within the normal penalty and prosecution provisions for incorrect claims. The application process has also been divided between the Revenue Commissioners and the Department of Culture, Heritage and the Gaeltacht, it is envisioned that this will in particular contribute to alleviating the much publicised delays being experienced when applying for the credit.
Revenue is currently bringing forward the Regulations which are necessary to give effect to the aforementioned Finance Act 2018 amendments. The Regulations must be introduced 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 relevant drafts with a view to providing final drafts for signature in early course.
Finance Bill 2018 also provided for a new short-term, tapered regional uplift, commencing at 5%, for productions being made in areas designated under the State aid regional guidelines. The regional uplift was introduced subject to State aid approval and the notification process is currently under way.
49. Deputy Mick Wallace asked the Minister for Finance the number of premises that were sent enforcement notices by the Revenue Commissioners in 2018 and to date in 2019 in relation to gaming machines specifically in areas in which Part III of the Gaming and Lotteries Act 1956 is not in force. [10031/19]
View answerI am advised by Revenue that, in accordance with Section 43 of the Finance Act 1975, a gaming machine which is made available for play in a public place without a Gaming Machine Licence is liable to forfeiture and may be seized.
This provision applies irrespective of whether the machine is operated in an area where the relevant Local Authority has elected to permit gaming under Part III of the Gaming and Lotteries Act 1956, or not. For this reason, Revenue does not hold separate statistics on the number of actions taken in areas that permit gaming in accordance with the legislation.
Prior to any unlicensed gaming machine being seized, Revenue is required to issue a 21-day warning notification to the non-compliant trader. In situations of continued non-compliance, this notification is followed up with subsequent 14-day and 7-day warning letters. Seizure action only begins once the final warning period has expired. The table below sets out the numbers of warning notifications issued during 2018 and 2019 (to date):
|
Warning Type |
21-Day |
14-Day |
7-Day |
Total |
|
Number Issued |
182 |
68 |
30 |
280 |
