Ruairí Quinn
Ceist:147 Mr. Quinn asked the Minister for Finance the proposed statutory instruments being prepared in, or under the auspices of, his Department; the proposed effect of each; and if he will make a statement on the matter. [13260/99]
Written Answers. - Statutory Instruments.
The following statutory instruments are being prepared in my Department and in the Office of the Revenue Commissioners:
Civil Service spouses' and children's contributory pension scheme: to give statutory effect to revisions to the scheme which were introduced following agreed recommendations under the scheme of conciliation and arbitration for the Civil Service. The revised scheme provides pension benefits for the spouse of a member of the scheme who marries after retirement and for all children of the member, and raises the age limit for eligible children in full-time education to age 22.
Spouses' and children's contributory pension scheme for members of the Judiciary: to give statutory effect to revisions to the scheme which were introduced in 1998. The revised scheme provides pension benefits for the spouse of a member of the scheme who marries after retirement and for all children of the member.
Voluntary Early Retirement Scheme: to give statutory effect to certain voluntary redundancy-early retirement arrangements in the Civil Service.
Professional Added Years: to give statutory effect to arrangements which provide for certain additions of service for established civil servants appointed to professional, technical or specialist posts.
Purchase of service: to give statutory effect to purchase of service schemes for civil servants.
Superannuation Scheme for Established Civil Servants: to provide for consolidation of the principal superannuation arrangements for established civil servants into a single scheme.
Prison Officers: to give statutory effect to revised early retirement arrangements for certain grades of prison officer which were introduced following an agreed recommendation under the scheme of conciliation and arbitration for the Civil Service.
Transfer of service: to give statutory effect to transfer of service arrangements within the public sector.
Pensions increases: to give statutory effect to pension increases which have been awarded to civil servants.
Pension arrangements for MEPS: to give statutory effect to certain revisions to the scheme.
Regulations to update the Ethics in Public Office (Prescribed Public Body, Designated Directorships and Designated Positions in Public Bodies) Regulations, 1997, SI No. 32 of 1997, are in preparation.
Betting Act (Revenue forms) Regulations, 1999: the purpose of the instruments is to change the wording on the certificate of registration of bookmaking premises to include the new opening hours set out in section 85 of the Finance Act 1998.
Mineral Oil Consolidation: the Revenue Commissioners are preparing regulations to implement the provisions of Chapter 1 of Part 2 of the Finance Act, 1999, which concerns the consolidation and modernisation of the law in relation to excise duties on mineral oil products. The proposed regulations will contain provisions for managing, securing and collecting mineral oil tax and for protecting the revenue derived from that tax.
Vehicle registration tax: the format of vehicle identification marks – registration plates – is governed by SI No. 318 of 1992. Registration levels in particular counties are such that the existing numbering sequence will shortly be exhausted. It is proposed to amend the SI to add an extra digit to the existing eight digit sequence.
Type-approval is a regulatory system applied to all new motor vehicles bought into use in the EU which imposes certain specified technical stan dards regarding safety and exhaust and noise emissions. EU directives require the Revenue Commissioners and the Department of the Environment and Local Government to obtain a certificate of conformity for a vehicle before it can be registered and used on the road. In addition to the SI prepared by the Department of the Environment and Local Government to give effect to the directives, the Revenue Commissioners will also need to amend SI No. 318 of 1992.
VAT: a statutory instrument is being prepared to regulate certain aspects of the EU VAT directive on the special scheme for investment gold, due to come into effect on 1 January 2000, in accordance with section 122 of the Finance Act, 1999.
A statutory instrument is being prepared to regulate the invoicing aspects of the special scheme for agricultural machinery, in accordance with section 134 of the Finance Act, 1999.
A statutory instrument will be prepared under the European Communities Act, 1972, to impose a VAT charge on supplies which are sold to travellers on intra-EU journeys after 1 July 1999, if tax free shopping is not retained by EU action.
An order under section 361 of the Taxes Consolidation Act, 1997, has been prepared and will be put before the Dáil as soon as possible. This is an order to ratify the convention, signed in December 1995, covering the accession of Austria, Finland and Sweden to the Arbitration Convention, that is the convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises.
The purpose of the arbitration convention was the elimination of double taxation in connection with certain adjustments of profit by the tax authorities of member states. This could arise where the taxable profits of a company in one member state were increased by the tax authorities in that state because, the profits in that member state were considered to be understated arising from transactions by that company with an associated company in another member state. This upward adjustment of profits would result in double taxation unless the other member state made a corresponding downward adjustment in the profits of the associated company in that member state. The arbitration convention provides for the procedures for consultations and arbitration between the parties so as to eliminate any double taxation.
Following the enactment of section 18 of the Finance Act 1999, which amended sections 530 and 531 of the Taxes Consolidated Act, 1997, which deals with payments to subcontractors in certain industries, the following amendments by the Revenue Commissioners are necessary to the Income Tax (Relevant Contracts) Regulations: the deletion of regulation 10 dealing with payment of tax by principal contractors – regulation 10 has been replaced by section 18(1)(b)(i); the making of provision for the raising and notification of monthly estimates and the right to appeal such estimates, and the making of provision for the issue of computer generated estimates.
Statutory instruments are being prepared to apply the urban renewal tax reliefs to particular local areas in accordance with the relevant Finance Acts provisions.
Statutory instrument to implement provisions of Directive 94/19/EC of 30 May 1994 on deposit guarantee schemes: this directive broadly provides for a scheme to protect the deposits of small investors, up to an amount of 15,000 euro, which is to rise to 20,000 euro by the end of 1999. The directive has been implemented in Ireland by the European Communities (Deposit Guarantee Schemes) Regulations, 1995, SI No. 168 of 29 June 1995, as amended by the Central Bank Act, 1997. Under the Irish scheme, the maximum level of cover to any eligible depositor is 90 per cent of aggregate qualifying deposits held by that depositor subject to a maximum compensation of 15,000 euro. As mentioned above, the directive provides that the maximum level of cover must be increased to 20,000 euro by 31 December 1999. It is intended that this be done by secondary legislation under the European Communities Act, 1972.
Statutory instrument to implement provisions of Directive 97/5/EC of 27 January 1997 on cross-border credit transfers: this provides for transparency in charges relating to cross-border credit transfers, the avoidance of double charging and specific performance in relation to the time taken to complete a transfer. In the event of failure, a credit institution is obliged to refund the amount of the transfer plus a penalty interest rate. It must be implemented by the member states before 14 August 1999. It is intended that the directive will be implemented by statutory order made under section 22 of the Central Bank Act, 1997, which gives that Minister for Finance the power to make regulations providing for the regulation of cross-border credit transfers.
Proposed Statutory Instrument – Financial Transfers (Angola) (No 2) Order: this will provide for the application in Ireland of United Nations financial sanctions against Angola in accordance with Council Regulation No. 1705/98 of 28 July 1998 in order to induce UNITA to fulfil its obligations in the peace process. This will repeal and replace Financial Transfers (Angola) Order, 1998, SI No. 141 of 1998.
The following statutory instruments fall to be prepared under the Freedom of Information Act, 1997:
Designation of health professionals for the purposes of the Act: section 28(4) of the Act allows for public bodies to grant access to certain personal information via a health professional. Section 28(7) prescribes medical practitioners and registered dentists as health professionals for this purpose. My Department is in consultation with the Department of Health and Children on this matter with a view to preparing regulations which will prescribe other health professionals for this purpose.
Amendment of the First Schedule to the Act: Paragraph 1(5) of the First Schedule to the Act provides for any publicly-funded body to be made subject to the Act by regulation. I have agreed with my colleague, the Minister for Health and Children, that voluntary hospitals and certain publicly funded voluntary organisations in the health sector will be subject to the Act from 21 October next, and I will prepare regulations to this end.
Following consultation with the Minister for Tourism, Sport and Recreation, I also propose to prepare regulations to ensure the new statutory Irish Sports Council will be subject to the Act.