Written Answers

Capital Expenditure.

Pat Breen

Ceist:

49 Mr. P. Breen asked the Minister for Finance if he is arranging to receive regular reports on the progress of major capital projects with regard to cost over-runs and scheduled delivery times. [13270/05]

Minister for Finance (Mr. Cowen)

Primary responsibility for managing capital programmes and the evaluation, planning and execution of capital projects on time and in line with budget rests with the Government, Ministers, Departments and the implementing agencies directly concerned. Specific questions about individual projects should be directed to the relevant Ministers.

I have, with the approval of the Government, set out the overall policy framework for capital programmes and this is articulated through the multi-annual capital envelopes which set out resources available on a rolling five year basis. I have also put in place best practice guidelines for the appraisal and management of capital projects. Ministers and their Departments have, in general, delegated sanction to approve projects within this framework.

Under the general conditions of sanction for the capital envelopes, each Department or agency is required to: observe the guidelines for the appraisal and management of capital expenditure proposals in the public sector; report regularly — at least every six months — to its MAC on the evaluation of capital projects prior to approval, the management of capital projects and on progress on its capital programmes; put a system in place to carry out annual spot checks of projects. Departments are also now required under the capital envelope framework to report annually to my Department on progress on capital programmes and projects above a specified threshold.

This framework is designed to ensure that Departments and their agencies apply best practice in regard to project assessment, including better appraisal at appraisal stage of project costs over the project life cycle and the close monitoring of projects against approved budget and time frame.

Tax Collection.

Pádraic McCormack

Ceist:

50 Mr. McCormack asked the Minister for Finance the increase in the number of persons who will become subject to income tax as a consequence of the increase in the minimum wage. [13299/05]

Liz McManus

Ceist:

113 Ms McManus asked the Minister for Finance if the Government is committed to keeping those on the national minimum wage out of the tax net; the number of persons on the national minimum wage who are expected to be brought back into the tax net as a result of the increase to €7.65 per hour approved by the Labour Court being implemented; the steps he intends to take to remove these low earners from the tax net; and if he will make a statement on the matter. [13350/05]

Minister for Finance (Mr. Cowen)

I propose to take Questions Nos. 50 and 113 together.

It was this Government that introduced the minimum wage to protect low paid workers and it was this Government which, over the last eight budgets, removed a record number of about 460,000 workers from the tax net entirely. In addition, from 1 May 2005, when the increased wage takes effect, we will have one of the highest minimum wages in the European Union, second only to Luxembourg. Since its introduction in April 2000, the minimum wage has increased by almost 37%, taking account of the latest increase.

The present entry point to income tax is €14,250 per annum for a single person aged under 65 years. The Revenue Commissioners provisionally estimate that there will be roughly 37,000 income earners in an income range which would bring them into the tax net if their annual earnings reflected fully the increase in the national minimum wage. However, this group will of necessity include part-time workers earning more than the minimum hourly wage and certain pensioners whose earnings are in the equivalent range. The 37,000 should, therefore, be seen as the upper band for any estimate of the number who may ultimately come into the tax net on a full year basis as a result of the minimum wage increase. The provisions included in next December's budget will also be relevant in this context.

EU Directives.

Róisín Shortall

Ceist:

51 Ms Shortall asked the Minister for Finance if the 1999 EU directive on fixed term contracts is now being applied to all public sector workers; if there has been communication from the EU Commission on this matter; and if he will make a statement on the matter. [13367/05]

Minister for Finance (Mr. Cowen)

Minister for Finance (Mr. Cowen)

A special interdepartmental review group has already reviewed the operation of the disabled drivers scheme. The terms of reference of the group were to examine the operation of the existing scheme, including the difficulties experienced by the various groups and individuals involved with it both on an administrative and user level, and to consider the feasibility of alternative schemes, with a view to assisting the Minister for Finance in determining the future direction of the scheme.

The group's report, published on my Department's website in July 2004, sets out in detail the genesis and development of the scheme. It examines the current benefits, the qualifying medical criteria, the Exchequer costs, relationship with other schemes and similar schemes in other countries. The report also makes a number of recommendations, both immediate and long-term, encompassing the operation of the appeals process and options for the future development of the scheme.

Following the report's immediate recommendations concerning the appeals process, amendments to the regulations governing the scheme were made by my predecessor in July 2004, and by me earlier this month, to improve the operation of the appeals process. These amendments included providing for an expansion of the panel of medical practitioners serving on the medical board of appeal from three to ten. This will substantially reduce the waiting time for appellants.

In respect of the long-term recommendations, given the scale and scope of the scheme, further changes can only be made after careful consideration. For this reason, the Government decided in June 2004 that the Minister for Finance will consider the recommendations contained in the report of the interdepartmental review group in the context of the annual budgetary process having regard to the existing and prospective cost of the scheme.

This Government is committed to supporting and reinforcing equal participation in society by people with disabilities. I remind the Deputy that disability was one of the priority areas where I substantially increased investment in budget 2005. Any changes to this scheme will be considered in the context of the overall development of policy in this area.

Tax Collection.

Breeda Moynihan-Cronin

Ceist:

56 Ms B. Moynihan-Cronin asked the Minister for Finance the number of court prosecutions initiated as a result of tax evasion in respect of each year since 1997; the number of cases in which convictions were secured; the number of cases in which prison sentences were imposed and if he will give the sentence in each case; if he has satisfied himself with the level of court cases taken having regard to the high level of evasion; if he will report on the work of the investigations and prosecutions division of the Revenue Commissioners; and if he will make a statement on the matter. [13352/05]

Minister for Finance (Mr. Cowen)

I am advised by the Revenue Commissioners that the following information provides the up to date position on court prosecutions initiated for tax evasion.

In 1997, there was one prosecution initiated for tax evasion. A fine of €635 was imposed with no custodial sentence. In 1998, there were six cases initiated and six convictions secured; fines totalling €42,854 were imposed. There were two custodial sentences, one of six months suspended and one of two years suspended. In 1999, there were two cases. In one case a fine of €19,046 was imposed with no custodial sentence. In 2000, three cases were initiated and three convictions were secured. Fines totalling €952 were imposed. There were two custodial sentences, one of two years, reduced to 18 months on appeal, and another of 12 months suspended.

In 2001, there were four cases and fines totalling €14,284 were imposed. There were four custodial sentences, one of 12 months, two of six months suspended and another of three months. In 2002, there were three cases initiated and three convictions secured. Fines totalling €5,540 were imposed and one custodial sentence of six months suspended. In 2003, there were six cases initiated and six convictions secured. Fines totalling €29,365 were imposed and one custodial sentence of two years suspended.

In 2004, there was one case, a fine of €5,000 was imposed and 180 hours community service was imposed in lieu of a three month custodial sentence. In 2005 to date, there have been eight cases, four of which are still in the court process. In the completed four cases, fines totalling €22,200 have been imposed. There has been one custodial sentence of three months, another sentence of 240 hours community service in lieu of a six months custodial sentence, another of 120 hours community service in lieu of three months custodial sentence and there is one case adjourned awaiting sentence.

The Revenue Commissioners have a clear policy of prosecuting cases of serious tax evasion. This function is tasked to their investigations and prosecutions division. Following Revenue Commissioners restructuring in 2003, all investigation activity was consolidated in this division with a remit to co-ordinate all Revenue Commissioners prosecution work and, in particular, to increase the number of criminal investigations for serious tax offences and ultimately to increase the number of prosecutions. The number of investigators was also increased for this purpose.

Recent figures indicate that this approach is proving successful. There are currently 47 cases under investigation for potential prosecution, the Director of Public Prosecutions is considering a further 13 cases and has given directions to prosecute in another six. Bench warrants have been issued in two cases for failure to attend court and, as I have stated, four cases are still in the court process. Combined with the four successful prosecutions to date in 2005, it is the highest overall figure to date and vindicates the decision to concentrate Revenue Commissioners' prosecution resources in one area.

Pension Provisions.

Joe Sherlock

Ceist:

57 Mr. Sherlock asked the Minister for Finance the total amount in the funds of the national pensions reserve fund at the latest date for which figures are available; the amount invested outside of Ireland; the amount held in cash balances; and if he will make a statement on the matter. [13365/05]

Minister for Finance (Mr. Cowen)

The 2003 annual report of the National Pensions Reserve Fund Commission shows that at 31 December 2003 the market value of the fund was €9,561 million. This included cash deposits of €1,283 million, other net current assets of €36 million, unrealised gains on foreign derivative contracts of €70 million and equities and bonds worth €8,172 million. Of this €8,172 million, €8,099 million was invested in non-Irish equities and bonds.

The commission also publishes quarterly performance statements setting out a summary of the fund's performance in the year to date as a means of improving the timeliness of information on the fund. The statements do not distinguish between Irish and non-Irish investments. The most recent of these statements, for the quarter to end March 2005, was published on 22 April 2005. It shows that the estimated market value of the fund was €12,309 million at 31 March 2005. Of this amount, €1,304 million was held in cash and other net current assets, including derivatives, €19 million in property, a total of €9,479 million in equities and €1,507 million in bonds.

The commission is required by the National Pensions Reserve Fund Act 2000 to include in its annual report information on the investment strategy followed by the fund, a report on the investment return achieved and a valuation of the net assets of the fund at year end. These requirements are designed to ensure that detailed information concerning the fund is made available to the Minister and the public.

The National Pensions Reserve Fund Commission, which manages the fund, is independent of Government. It controls and manages the fund with discretionary authority to determine and implement the fund's investment strategy. This investment strategy is based on a commercial investment mandate with the objective of securing the optimal return over the long term, having regard to the purpose of the fund as set out in section 18(1) of the National Pensions Reserve Fund Act 2000 and the payment requirements of the fund as provided for under section 20 of the Act, provided the level of risk to the moneys held or invested is acceptable to the commission.

Decentralisation Programme.

Seán Ryan

Ceist:

58 Mr. S. Ryan asked the Minister for Finance when it is intended to appoint a new chairperson to the decentralisation advisory committee, following the recent resignation of Mr. Phil Flynn; and if he will make a statement on the matter. [13363/05]

Minister for Finance (Mr. Cowen)

I appointed Mr. Finbarr Flood, former chairman of the Labour Court, to the chair of the decentralisation implementation group on 20 April 2005.

Tax Code.

Trevor Sargent

Ceist:

59 Mr. Sargent asked the Minister for Finance if his Department or the Revenue Commissioners has quantified the likely impact on revenues of the recent European Court of Justice ruling facilitating the repatriation of foreign losses by EU companies. [13378/05]

Ruairí Quinn

Ceist:

124 Mr. Quinn asked the Minister for Finance if his Department has done any assessment of the implications for corporation tax receipts of the recent draft decision of the European Court of Justice in a case between a company (details supplied) and the British authorities regarding the repatriation of foreign losses by EU firms; and if he will make a statement on the matter. [13359/05]

Minister for Finance (Mr. Cowen)

I propose to take Questions Nos. 59 and 124 together.

An opinion has been issued by the Advocate General in the case to which the Deputies refer and this is currently being examined. This opinion is, of course, not binding on the European Court of Justice and the court has yet to come forward with a decision. In advance of that judgment, it is not appropriate to speculate on matters that are before the court or to attempt to pre-empt a European Court of Justice ruling.

Billy Timmins

Ceist:

60 Mr. Timmins asked the Minister for Finance if he will consider integrating the payment of family income supplement with the tax code in order that the low take up of this entitlement may be addressed. [13294/05]

John McGuinness

Ceist:

174 Mr. McGuinness asked the Minister for Finance if he will consider providing family income supplement by means of a tax credit rather than as a welfare payment; the likely cost to the Exchequer of such a change; and if he will make a statement on the matter. [13664/05]

Minister for Finance (Mr. Cowen)

I propose to take Questions Nos. 60 and 174 together.

The issue of paying family income supplement through the tax system was considered in late 2002 by a working group established under the Programme for Prosperity and Fairness to examine the role which refundable tax credits can play in the tax and welfare system. The group was made up of representatives of the social partners and was chaired by my Department.

A perception existed at the time that the take up of the FIS scheme was low, that it was not reaching intended beneficiaries to the extent that it might and that payment through the tax and payroll systems might help in that regard. The take up of the scheme had peaked at about 14,700 at the end of 1999 but had subsequently declined to 11,700 at end September 2002. However, the examination undertaken suggested that some of the perceived disadvantages for eligible persons under the existing system, for example, the need to make an application to a State agency, could apply equally to FIS paid through the tax and payroll systems. The examination also suggested that it would probably not prove feasible to introduce a system whereby FIS would be paid automatically to eligible persons through the tax and payroll systems and that there would be considerable complexities involved in such a scheme for employers and for the Revenue Commissioners.

Since 2002, the numbers availing of the scheme have risen significantly. Average annual numbers of claimants for the years 2002 to 2004 are 11,716, 12,303 and 13,508, respectively. In the week ending 8 April 2005 there were 15,040 claimants. This represents an increase of nearly 25% since December 2002. The improved take up may be due to a number of factors, including generous increases in FIS income thresholds over successive budgets, an increase in the minimum weekly FIS payment to €20, expansion of the economy and greater flexibility in working arrangements. Having regard to the improved level of take up, I do not consider it necessary at this time to consider implementing a change in the provision of FIS along the lines mentioned by the Deputies.

I am advised by the Revenue Commissioners that it is not possible to provide a reliable estimate of the cost to the Exchequer of such a change in the time available to answer the questions. However, the costs would be likely to include elements related to information technology and administration changes for employers and for the Revenue Commissioners in addition to the costs for the scheme itself. The estimated cost of the scheme in its present form is approximately €74 million in 2005.

Special Savings Incentive Scheme.

Seán Ryan

Ceist:

61 Mr. S. Ryan asked the Minister for Finance the number of special savings investment scheme accounts opened at the latest date for which figures are available; the average amount of savings per investor per month; if, on the basis of such figures, his Department will now give a definite figure for likely cost to the Exchequer of the specials savings investment scheme; and if he will make a statement on the matter. [13364/05]

Minister for Finance (Mr. Cowen)

I am informed by the Revenue Commissioners that all qualifying savings managers are furnishing their 2004 SSIA annual returns at present. The Revenue Commissioners are analysing these returns and it is expected that final details of this analysis will be available shortly.

All qualifying savings managers have, in advance of the annual return, provided a declaration indicating the number of active accounts held at 31 December 2004. Based on these 2004 declarations, I am informed by the Revenue Commissioners that the total number of active accounts at 31 December 2004 was 1,094,188 and the average monthly subscription was €175. Revisions may be necessary if amendments are received at a later date.

As indicated in replies to previous questions, it is not possible to give a definitive answer as to the eventual cost of the scheme as it is subject to a number of variables such as participants dying, withdrawing from the scheme or varying their monthly contributions. The cost of the scheme in 2004 was €548 million. Based on the average tax credit payout in the first three months of 2005, the estimated cost in 2005 is €572 million. This, however, is not a conclusive figure and the final figure may be different if account holders change their monthly contributions. The total gross cost over the period of the scheme will be reduced by the exit tax to be received at the end.

State Property.

Breeda Moynihan-Cronin

Ceist:

62 Ms B. Moynihan-Cronin asked the Minister for Finance the position regarding the planned sale of State property announced; the property sold to date and the amount raised; the way in which the money used has been raised; the properties it is planned to sell during 2005; and if he will make a statement on the matter. [13351/05]

Minister of State at the Department of Finance (Mr. Parlon)

The information is set out in the table.

Building	Title	Price	Closing Date of Sale
		€
2 Church St., Dungarvan, County Waterford	Fee Simple	337,000.00	12 May 2004
Lad Lane, Dublin 2.	Leasehold — 92 years	22,500,000.00	5 May 2004
Blacklion Customs Frontier Post Site — Cavan		21,586.23	16 March 2004
72-76 St. Stephen’s Green, Dublin 2.	Fee Simple	52,300,000.00	15 September 2004
Kilmacthomas G.S., County Waterford	Fee Simple	100,000.00	13 August 2004
14/16 Lord Edward Street, Dublin 8.	Fee Simple	8,780,140.48	30 August 2004
Thomastown GS, County Kilkenny	Fee Simple	450,000.00	7 December 2004
	Total 2004:	84,488,726.71
Dungloe Former SWO, County Donegal	Fee Simple	300,000.00	25 April 2005

A site beside the Garda station in Leighlinbridge, County Carlow, was sold at auction on 26 March 2005 for €150,000. Sale is due to close shortly. A site at St. John's Road, Westgate, is to be sold, jointly with Eircom, by public tender on 26 May 2005. A site at Ashbourne Garda station is due to be sold at auction in June.

The bulk of the proceeds of these sales will go to finance the decentralisation programme while €10 million of the proceeds has been applied to priority projects, mainly in the Garda area. Identification of properties surplus to requirements is continuously evolving and it is not possible to confirm what further properties will be disposed of in the remainder of 2005. Premature release of disposal information and timescales would also affect the potential income from such disposals.

Decentralisation Programme.

Pat Rabbitte

Ceist:

63 Mr. Rabbitte asked the Minister for Finance the estimated per capita cost of relocating public servants under the Government’s decentralisation programme; and if he will make a statement on the matter. [13362/05]

Minister for Finance (Mr. Cowen)

Details of the Government's decentralisation programme were first announced in budget 2004. At that time it was also stated that, with regard to property, the overall objective would be to ensure that property being acquired at regional level is matched as closely as possible, both in time and in cost terms, by disposal of property currently held in the Dublin region, whether held on lease or otherwise.

The decentralisation implementation group was appointed to drive forward implementation of all aspects of the programme. The property aspects of the programme were included among the group's terms of reference. In November 2004, the implementation group submitted two reports to me and the recommendations in both reports were approved by the Government. One of these reports related to procurement methodology and financial assessment of the property aspects of the programme. A financial model has been prepared by the implementation group, based on a property finance study carried out by the Office of Public Works. Using current assumptions this model shows that break even position in property will be reached in 2026.

With regard to the non-property aspects of the programme, the question of removal expenses and voluntary early retirement does not arise. Similarly, it has been made clear from the outset that as participation in the programme is voluntary, the payment of removal expenses does not arise. As regards other costs, a report was prepared by Deloittes at the request of the implementation group and published in November 2004. This report dealt with the areas in which non-property costs and savings might arise both during the relocation phase and in the context of a post-decentralised Civil Service. It is available at www.decentralisation.gov.ie.

Overall, at this stage it is not possible to give a per capita cost for the programme but I am satisfied that the proper structures are in place to monitor all aspects of the costs on an ongoing basis.

Tax Code.

Bernard J. Durkan

Ceist:

64 Mr. Durkan asked the Minister for Finance if he has had any overtures from his EU colleagues in regard to taxation levels; and if he will make a statement on the matter. [13424/05]

Minister for Finance (Mr. Cowen)

The EU Finance and Economic Ministers meet on a monthly basis as the ECOFIN Council. Various taxation dossiers feature on the Council's agenda on a regular basis. However, the question of the appropriate level and mix of taxation that is applied in any member state is a matter for each individual member state to decide on, having regard to its particular circumstances.

Tax Yield.

Olivia Mitchell

Ceist:

65 Ms O. Mitchell asked the Minister for Finance his estimate of the value of increased tax revenue arising from the increase in the cost of motor fuels. [13434/05]

Minister for Finance (Mr. Cowen)

The taxation of motor fuel is made up of two elements, mineral oil excise and VAT. The amount of mineral oil excise collected is based on the volume of motor fuel sold, in this case the number of litres of petrol or diesel sold. The revenue collected from mineral oil excise does not fluctuate with price changes. Therefore, assuming there is no change in the volume sold, the increase in tax revenue arising from increases in the cost of motor fuels will correspond to an increase in VAT revenue.

Accordingly, I am informed by the Revenue Commissioners that the increase in VAT revenue arising during 2004 due to movement in national average retail prices for petrol and auto diesel is estimated at €22.9 million and €2.9 million respectively. These estimates are based on provisional volume clearances during the calendar year 2004. It should be noted that the VAT content of auto diesel purchases is a deductible credit for business in the Irish VAT system.

Banking Sector Regulation.

Brendan Howlin

Ceist:

66 Mr. Howlin asked the Minister for Finance if he has satisfied himself that there are sufficient procedures in place to provide for the adequate supervision of banks, in view of the continuing disclosures of incidences of overcharging by banks and financial institutions; and if he will make a statement on the matter. [13346/05]

Minister for Finance (Mr. Cowen)

The Central Bank and Financial Services Authority of Ireland Act 2003 established the Irish Financial Services Regulatory Authority. The post of consumer director is specifically provided for within the structure of the financial regulator established under that Act. The director exercises important consumer protection powers under legislation.

The Central Bank and Financial Services Authority of Ireland Act 2004 complemented the 2003 Act and further enhanced the financial regulator's powers and strengthened the regulatory environment. This Act conferred new powers on the financial regulator to impose stiff administrative penalties, to be applied where there is a breach of: any financial services legislation; codes of conduct issued by the regulator; any condition, requirement or direction imposed under legislation or codes.

The Act provided for an enhanced structure for dealing with consumers who have complaints about financial institutions and also provides consumer and industry consultative panels for the financial regulator. The consumer panel will have an important role in ensuring that the regulator is correctly reflecting the interests of consumers in its protective — issue of codes of conduct — and educational — information pamphlets and so forth — roles. The Act also established a single statutory Financial Services Ombudsman for all financial services firms. The ombudsman's office began operations on 1 April 2005. The ombudsman has significant powers of investigation, mediation and adjudication and may order redress in appropriate circumstances.

The Consumer Credit Act 1995, which commenced in May 1996, regulates the provision of consumer credit. It prescribes inter alia the form and content of credit agreements for consumer lending, including in the case of loans secured on the family home a requirement to warn the borrower about the risk of losing their home. The Act also provides for the regulation of fees and charges imposed by credit institutions.

In view of the legislative measures outlined above, I am satisfied that a robust regulatory structure for the protection of consumers is now in place and that it continues to function satisfactorily. This structure is proving effective in detecting overcharging issues in the first instance and in working closely with the relevant financial institutions to ensure that the customers affected are reimbursed and the systems required to avoid a recurrence are put in place.

Tax Collection.

Fergus O'Dowd

Ceist:

67 Mr. O’Dowd asked the Minister for Finance if he has satisfied himself that the Revenue Commissioners are receiving proper co-operation in their pursuit of tax evasion associated with simple premium insurance policies; and if he will make a statement on the matter. [13284/05]

Joan Burton

Ceist:

103 Ms Burton asked the Minister for Finance if his attention has been drawn to the decision of Irish Life and Permanent not to co-operate with the Revenue Commissioners investigation into undisclosed funds invested in life assurance products; if he has had contact with the company on the matter; the options now open to the Revenue Commissioners in regard to Irish Life and Permanent customers; and if he will make a statement on the matter. [13337/05]

Minister for Finance (Mr. Cowen)

I propose to take Questions Nos. 67 and 103 together.

I am advised by the Revenue Commissioners that their officers have been, and continue to be, engaged in discussions with the insurance industry through its representative body, the Irish Insurance Federation, and have received support and co-operation from them. In parallel with these discussions, the Revenue Commissioners sought and received statistical data from each insurance company.

More recently, the chairman of the Revenue Commissioners has requested each insurance company to write to customers, whose investments exceed or exceeded €20,000, outlining the nature and scope of the proposed investigation and the voluntary disclosure arrangements which exist for those who may have potential tax issues. Giving notice to customers of the proposed Revenue Commissioners investigation ensures that those with potential tax problems will have an increased awareness of their position.

To date, most companies have stated that they will write to their customers. Only one company, Irish Life and Permanent plc, has declined to write to its customers. I am aware that the Revenue Commissioners are concerned that this may result in some Irish Life customers not availing of the voluntary disclosure scheme before its expiry date. However, it does not mean that Irish Life and Permanent plc customers will avoid being detected. On the contrary, the Revenue Commissioners will shortly begin conducting on site investigations in insurance companies, including Irish Life and Permanent plc, to identify all individuals who have used life assurance products to seek to hide moneys which should have been disclosed for tax purposes but were not.

Those who have not availed of the voluntary disclosure scheme will then be pursued for tax, interest and penalties and their names will be published in Iris Oifigiúil if the settlement exceeds the publication threshold of €12,700. It is clearly then in the best interests of individuals that they avail of voluntary disclosure and their insurers should assist them in this. While I have had no direct contact with the company, I am of the view that the approach adopted by practically all the insurance industry will be of great assistance to the Revenue Commissioners investigation and, in particular, to investors who have tax problems. In these circumstances, it is hoped that Irish Life and Permanent plc will provide similar support and assistance to this process.

All investors in life assurance products who have tax problems are required to notify the Revenue Commissioners of their intention to disclose by 23 May 2005. Those who do not will be identified and pursued for all outstanding liabilities in the follow up phase after that date. The Finance Act 2005 has provided a new power to the Revenue Commissioners to examine the customer records of insurance companies in the context of seeking High Court orders for the subsequent disclosure of relevant information. The Revenue Commissioners will use these powers to the full to identify individuals who do not come forward voluntarily.

Decentralisation Programme.

Trevor Sargent

Ceist:

68 Mr. Sargent asked the Minister for Finance if, in light of the price recently paid for a site in Thornton, to which Mountjoy Prison is to be relocated, and in view of difficulties encountered in acquiring a site for FÁS in Birr at a reasonable price, he envisages that the State will incur similarly massively inflated costs when buying sites to facilitate the decentralisation programme; his proposals that would avoid such scenarios; and if he will make a statement on the matter. [13379/05]

Minister of State at the Department of Finance (Mr. Parlon)

In respect of the decentralisation locations for which the Commissioners of Public Works have responsibility, the commissioners' objective at all times is to secure property solutions which not only meet the requirements of the decentralising Departments or offices but also satisfy the criterion of good value for money. Towards this end, the commissioners engage the expertise of both OPW and external valuers to assess the market value of the various property solutions on offer at each of the decentralisation locations.

In making their assessment the valuers have due regard to the prevailing property market conditions in each of the geographical areas concerned, with particular regard to the range of recent pertinent property transactions that have been completed at each location. The commissioners consider that the acquisition process being pursued will ensure that the cost of the property acquisitions for the decentralisation programme will accord with general market prices.

Tax Code.

Thomas P. Broughan

Ceist:

69 Mr. Broughan asked the Minister for Finance, arising from the recent report from the Revenue Commissioners on the effective tax rates of the top 400 earners for the tax year 2001, the reason a decision has been made that anyone who pays DIRT will not be counted as having zero percent effective tax rate; and if he will make a statement on the matter. [13339/05]

Minister for Finance (Mr. Cowen)

I am advised by the Revenue Commissioners, with regard to their recent report on effective tax rates of high earners, that for the small number of taxpayers whose income consisted of large sums of deposit interest, DIRT deducted meant that their effective rate of income tax paid was very close to the 20% standard rate — the rate at which DIRT is deducted from deposit interest. This is because DIRT deducted at the standard rate is a final tax: the taxpayer has no further liability to income tax on the deposit interest concerned. Deposit interest retention tax is income tax no less than any other income tax and it is appropriate to include it in such studies on tax paid by those on high incomes. That this was not done in the past was an oversight which has now been corrected.

Expenditure Reviews.

Paul Connaughton

Ceist:

70 Mr. Connaughton asked the Minister for Finance if he has initiated a fresh programme under the expenditure review initiative to cover the years 2005 to 2007; the percentage of total expenditure which will be covered by the aggregate of planned reviews; and the other changes he has made. [13278/05]

Minister for Finance (Mr. Cowen)

It is the intention to have a new round of expenditure reviews for the period 2005-07 and my Department has written to all Departments and offices requesting them to propose new topics for the 2005-07 round of expenditure reviews. When the responses of all Departments and offices have been received and assessed for their adequacy in line with the recent report of the expenditure review central steering committee, ERCSC, to the Minister for Finance, I will be seeking to ensure that each Department and office will conduct reviews which encompass a significant proportion of their spending.

I will then bring proposals for the 2005-07 round of reviews to Government for approval in the light of the ERCSC's deliberations. The percentage of total expenditure covered by the reviews will become apparent at that stage.

Tax Code.

Paul Kehoe

Ceist:

71 Mr. Kehoe asked the Minister for Finance if he has plans to extend the provision of tax relief at source so all persons benefit from the relief to which they are entitled. [13293/05]

Richard Bruton

Ceist:

190 Mr. Bruton asked the Minister for Finance if he has plans to extend the provision of tax relief at source so all persons benefit from the relief to which they are entitled. [13652/05]

Minister for Finance (Mr. Cowen)

I propose to take Questions Nos. 71 and 190 together.

At present tax relief at source arrangements exist for medical insurance premia and mortgage interest relief. The arrangements were put in place in the Finance Act 2001 to ease the administrative burden for claimants and for the Revenue Commissioners. The question of the further extension of tax relief at source arrangements is a matter for consideration in the context of future budgets and Finance Bills having regard to relevant factors such as administrative benefits and cost. However, I have no immediate plans in this regard.

Stability and Growth Pact.

Caoimhghín Ó Caoláin

Ceist:

72 Caoimhghín Ó Caoláin asked the Minister for Finance the discussions he has had at EU level regarding the Stability and Growth Pact; and if he will make a statement on the matter. [13437/05]

Thomas P. Broughan

Tax Code.

Martin Ferris

Ceist:

75 Mr. Ferris asked the Minister for Finance if his attention has been drawn to the problems faced by communities in rural parts of the State, particularly in the vicinity of seaside resorts, where the purchasing of holiday homes is driving up the cost of housing for local people; if the implementation of the recommendation contained in the NESC report on housing to introduce a separate tax on second homes would help address this growing problem; and if he will make a statement on the matter. [11118/05]

Minister for Finance (Mr. Cowen)

I have no plans to introduce a tax on second homes. If any such proposal were made it would be necessary to consider the possible impact not only on the demand for such houses but also on the supply of new residences and on employment and output in the construction sector generally. The history of taxation intervention in the residential property market over the past ten years has shown that it is much easier to get the balance wrong than it is to get the balance right in terms of output, prices and employment.

Decentralisation Programme.

David Stanton

Ceist:

76 Mr. Stanton asked the Minister for Finance the progress that has been made in the decentralisation of State agencies to Youghal; the number of posts to be decentralised to this location; the number of personnel identified and willing to move to Youghal; if he has secured suitable accommodation in this location for decentralisation; and if he will make a statement on the matter. [13423/05]

Minister for Finance (Mr. Cowen)

As part of the overall decentralisation programme it is intended that 100 staff of the Valuation Office and 100 staff of the Public Appointments Service will be decentralised to Youghal, County Cork. Planning for the move is ongoing in both offices and in the Office of Public Works, which is dealing with accommodation procurement issues. Both organisations have published outline implementation plans in accordance with the recommendations of the decentralisation implementation group, DIG.

The data from the central applications facility, CAF, published in September showed that a total of 28 persons have applied for decentralisation with the Valuation Office. A total of 88 persons have applied for decentralisation with the Public Appointments Service. The majority of these applicants are from staff not currently employed by these offices.

Senior management from both offices have visited Youghal to inspect a number of potential sites for a new building. These sites are currently being evaluated for suitability and negotiations will open shortly with the vendors. No further information is available at this time on the procurement details because of their commercially sensitive nature.

In November, the DIG published its list of "early movers" and this list, which was accepted by Government, does not include either the Valuation Office or the Public Appointments Service. It is expected that a further report will issue from the DIG dealing with all remaining locations, including Youghal.

Tax Code.

Michael Ring

Ceist:

77 Mr. Ring asked the Minister for Finance if he has satisfied himself that the price of homes bought by first time buyers in Dublin will benefit from the recent stamp duty concession; and if he will make a statement on the matter. [13304/05]

Minister for Finance (Mr. Cowen)

I am satisfied that this important measure will assist with affordability for first time buyers and will help some first time buyers to afford a starter home who might not otherwise be able to do so. It will also help to open the second-hand market more to first time buyers who may have been deterred by the impact of stamp duty. The reductions in stamp duty for second-hand houses should remove distortion between the new and second-hand markets for first time buyers by reducing the degree of concentration of first time buyer demand on the new house market.

Public Sector Employment.

Seymour Crawford

Ceist:

78 Mr. Crawford asked the Minister for Finance his policy on public service employment. [13268/05]

Minister for Finance (Mr. Cowen)

In December 2002, to control public service numbers, the Government decided to cap numbers at the existing authorised level and to reduce numbers by 5,000 across all sectors by the end of 2005. In July 2003, the Government decided on the timing and location of 4,300 of these posts. The position at end December 2004 is as shown in the table.

Public Service	Corrected Baseline	Target end 2004	Serving end December 2004	Difference Serving / Target 2004
Civil Service [Non Industrials]	36,874	36,269	35,050	-1,219
Civil Service [Industrials]	2,186	2,163	1,817	-346
Health Sector	96,000	96,950	98,723	1,773
Education Sector	78,350	78,000	79,708	1,708
Defence	11,800	11,580	11,517	-63
Garda	12,200	12,200	12,209	9
Local Authorities	34,300	33,633	33,469	-164
Non-Commercial Semi-States	9,541	9,376	9,088	-288
Total	281,251	280,171	281,581	1,410

All numbers refer to whole-time equivalents, WTEs.

I am satisfied that the Civil Service, defence, local authority and non-commercial semi-State sectors are adhering to the numbers reduction policy. Numbers have risen in both the education and health sectors, in part reflecting policy decisions. I am in consultations with the responsible Ministers regarding their proposals for addressing the issues involved with a view to controlling numbers in the sectors concerned in line with Government policy.

International Bodies.

Dan Boyle

Ceist:

79 Mr. Boyle asked the Minister for Finance the details of representations made by the Government regarding the appointment of a person (details supplied) as the head of the World Bank; and if he will make a statement on the matter. [13370/05]

Minister for Finance (Mr. Cowen)

The executive directors of the World Bank board are charged under the bank's articles of agreement with the selection of the bank's president. On 31 March last, the board met to unanimously endorse the sole nominee in the presidential selection process, Mr. Paul Wolfowitz, who was proposed on behalf of the United States of America. The decision was formalised via a short resolution and there was no vote. By convention, the US has always provided the president of the bank. During the meeting of the board which endorsed the nomination, the representative of the constituency comprising Ireland, Canada and the Caribbean emphasised the primary role of the World Bank as a development institution with the objective of poverty reduction.

Prior to his appointment, Mr. Wolfowitz met representatives of European governments in Brussels to discuss the bank's development mission. These discussions were described as "constructive" by the Luxembourg Prime Minister, the current President of the EU Council of Ministers. I look forward to working with Mr. Wolfowitz on the prime objectives of the bank, including progressing development policy issues and poverty reduction.

National Development Plan.

Olivia Mitchell

Ceist:

80 Ms O. Mitchell asked the Minister for Finance his views on whether a review of the performance of the NDP would now be timely. [13316/05]

Minister for Finance (Mr. Cowen)

The national development plan, NDP, was subjected to a wide ranging, in-depth and independent mid-term evaluation by the ESRI in 2003. The evaluation found that the NDP has made significant progress towards its objectives of promoting continuing sustainable national economic and employment growth and of consolidating and improving Ireland's economic competitiveness.

It stated that the NDP "will have a sustainable positive effect on competitiveness and the productive capacity of the economy in the long term". In terms of national prosperity, the ESRI has estimated that NDP expenditure over the period under review raised the level of GNP by over 7% above what it would have been had the NDP not been undertaken and, in the long run, the level of GNP will be around 3% higher. The ESRI estimated that this represents a real rate of return on NDP investment of around 14% and this must be seen as an exceptional economic performance by any standards. More generally, the mid-term evaluation endorsed the strategy underpinning the NDP and its continuing relevance.

The performance of the NDP is also subject to ongoing monitoring through the individual operational programme monitoring committees and the overarching NDP/CSF monitoring committee chaired by my Department. There is also a programme of ongoing reviews of different aspects of the NDP which are conducted or commissioned by the NDP/CSF evaluation unit. The mid-term evaluation of the EU co-funded elements of the NDP is being updated as a requirement of the Structural Funds regulations. In the circumstances I do not, therefore, consider it necessary to conduct a further review of the NDP at this juncture.

Tax Code.

Joe Costello

Ceist:

81 Mr. Costello asked the Minister for Finance if his Department has now concluded its consideration of the letter from the Commission directorate general for agriculture and rural development advising that it had come to a preliminary opinion that the stallion tax exemption scheme would seem to constitute an aid that was not compatible with the common market; if a reply has been submitted; if an extension of the one month deadline for reply has been agreed by the Commission; the amount he has submitted to the Commission of the estimate for 2003 of the stallion income exempted by the scheme; and if he will make a statement on the matter. [13342/05]

I am currently examining proposals for change which could be implemented in the short and medium term. Any changes to current practices would need to meet best practice, improve both the quality of debate and the data available to the House on the budget, meet our obligations to the EU and be capable of being delivered within the existing budget timetable. I will discuss the possibilities for change with my colleagues in Government shortly and, subsequent to that, I will bring forward proposals which the House will have an opportunity to discuss.

Decentralisation Programme.

Gerard Murphy

Ceist:

85 Mr. G. Murphy asked the Minister for Finance if his Department has sought to introduce a policy that only civil servants prepared to decentralise may avail of promotion opportunities; the implications of this policy for the career path of civil servants who wish to remain in Dublin; and if he will make a statement on the matter. [13310/05]

Liam Twomey

Ceist:

92 Dr. Twomey asked the Minister for Finance if he envisages making any special provision for promotion and for new recruitment in the context of the decentralisation programme; and if he will make a statement on the matter. [13308/05]

Paul McGrath

Ceist:

98 Mr. P. McGrath asked the Minister for Finance if he plans to provide that a condition for promotion be acceptance of placement outside Dublin. [13435/05]

Pat Rabbitte

Ceist:

116 Mr. Rabbitte asked the Minister for Finance the position in regard to negotiations with the public service unions regarding his proposals to restrict promotional opportunities to staff willing to move to decentralised locations; if his attention has been drawn to the recent warning from the CPSU that its co-operation with decentralisation was conditional on the resolution of this issue; and if he will make a statement on the matter. [13361/05]

Minister for Finance (Mr. Cowen)

I propose to take Questions Nos. 85, 92, 98 and 116 together.

As I outlined to the House in my replies to similar questions on 3 March 2005, promotion and recruitment are key elements of the Government's decentralisation programme and I refer the Deputies to my earlier reply which set out the general position on this matter.

In accordance with the recommendations of the decentralisation implementation group, recruitment and promotion practices and procedures must be revised to allow Departments and offices to secure sufficient staff to allow them discharge their functions in their new locations. Clearly, where a promotion vacancy arises for a post which is being decentralised as part of the Government's programme, it is entirely reasonable for the employing Department to ask staff accepting that promotion to agree to move with that post. This in no way interferes with the voluntary nature of the programme. As I said last month, discussions are continuing between the management and the Civil Service unions with a view to agreeing new promotion and recruitment mechanisms to support implementation of the programme. It would not be appropriate for me to comment in detail on these discussions.

However, the Government wants to reach a reasonable agreement on these issues with the staff unions, that is, an agreement which supports the early and efficient implementation of the programme and, at the same time, takes account of the legitimate desire of staff remaining in Dublin to maintain opportunities for promotion.

International Bodies.

John Gormley

Ceist:

86 Mr. Gormley asked the Minister for Finance his views on the assessment of a person (details supplied); and if he will make a statement on the matter. [13376/05]

Minister for Finance (Mr. Cowen)

The outgoing president of the World Bank, James D. Wolfensohn, has played a significant role in raising the external profile of the bank and has been an excellent advocate for the entire development agenda. The issue of debt relief has been high on that agenda, particularly in recent years. No doubt, he would like to see a continued focus on debt relief and a conclusion brought to initiatives nurtured under his Presidency.

Stability and Growth Pact.

Dan Boyle

Ceist:

The stallion stud fee exemption was introduced in Finance Act 1969 and applied to nominations on all stallions whether standing at stud in Ireland or abroad. The relief was amended in Finance Act 1985 so as to confine the tax exemption on stallion fees to income earned from stallions at stud in the State. Income arising to a part owner of a foreign based stallion continued to be exempted where the share has been acquired by a breeder for the purpose of acquiring new breeding lines for a bloodstock enterprise carried on in State.

The stallion relief was included as part of annual reports on aid granted in Ireland to the agriculture sector sent by the Department of Agriculture to the Commission in 1982 and on a number of subsequent occasions. The Commission wrote on 24 June 2003 stating that a complaint had been received about the relief and asked that full details on the exemption be sent to the Commission for it to be assessed as a potential state aid.

My Department responded to the Commission on 17 July 2003 and a meeting between the officials of the Department and the Commission took place on 23 July 2003. The Department sent further details to the Commission by letter on 30 December 2003. The Commission wrote on 21 April 2004 seeking additional information to complete the assessment of the relief as a potential state aid. This information was supplied by the Department later in the year.

In the most recent letter from the Commission dated 6 January 2005, it was indicated that it had come to a preliminary conclusion that the stallion tax exemption would seem to constitute an aid scheme that is not compatible with the common market. The letter sets out the Commission's reasoning and, against this background, invited Ireland to submit comments within one month, together with any concrete proposals regarding how the scheme in question could be brought in line with Article 87 of the EC Treaty.

Officials from my Department and the Department of Agriculture and Food met with officials from the Commission directorate general for agriculture and rural development on 23 February 2005. At this meeting, the Commission agreed to extend the deadline to respond to the end of March and agreed subsequently to a further extension in time to 15 April 2005. A reply issued to the Commission from the Irish authorities on 14 April 2005 and I will outline the Government's position on the matter shortly to the European Commission.

Tax Collection.

Simon Coveney

Ceist:

91 Mr. Coveney asked the Minister for Finance if he has received a report from the Revenue Commissioners about the delays in tax offices; and if he will make a statement on the matter. [13274/05]

Jim O'Keeffe

Ceist:

97 Mr. J. O’Keeffe asked the Minister for Finance if the Revenue Commissioners will have in place a system whereby taxpayers’ queries can be dealt with promptly and efficiently. [13193/05]

Jim O'Keeffe

Ceist:

129 Mr. J. O’Keeffe asked the Minister for Finance if his attention has been drawn to the concerns being expressed by PAYE and other taxpayers regarding the long delays involved in having queries on tax dealt with; if he will report on the present arrangements; and his proposals in this regard. [13194/05]

Minister for Finance (Mr. Cowen)

I propose to take Questions Nos. 91, 97 and 129 together.

I am informed by the Revenue Commissioners that while PAYE taxpayers are experiencing some delays during the current peak period, the backlog in this area should be substantially reduced within the next few weeks. I am also informed that there are no significant delays at present in areas other than PAYE and that queries and correspondence in these other areas are generally being dealt with promptly.

The period from January to April is by far the busiest for Revenue Commissioners staff dealing with PAYE. During January and February, over 2 million tax credit certificates issued to PAYE taxpayers, which inevitably generated large volumes of correspondence and telephone queries. Requests for balancing statements for the previous year, including end-of-year claims for items such as medical expenses relief, also tend to be concentrated in the first quarter and this year the volume of such requests and claims increased significantly compared with previous years.

Another factor contributing to the current PAYE backlog was the number of multi-year review claims received in response to the Revenue Commissioners' advertising campaign alerting people to the reduction, with effect from 1 January 2005, from ten to four years in the time limit for claiming refunds. Such multi-year claims, of their nature, take longer to process.

The Revenue Commissioners are, later this year, introducing a number of major initiatives designed to modernise and streamline the way PAYE customer contacts are managed during the annual peak periods. These include: a facility to amend tax credits and allowances, to file a return and to request an on-line balancing statement simply and securely over the Internet; a scanning or imaging system, which will reduce the turnaround time for dealing with paper correspondence and forms; the installation of the latest VOIP telephone technology, which will allow for much more efficient telephone call handling and call management.

Question No. 92 answered with QuestionNo. 85.

Decentralisation Programme.

John Perry

Ceist:

93 Mr. Perry asked the Minister for Finance if work is proceeding on the proposals relating to the decentralisation of State agencies; and if further assessments have indicated that some of these proposals would be inappropriate. [13288/05]

Minister for Finance (Mr. Cowen)

There are particular issues that arise in dealing with the State agencies. The correct approach is to tease out the issues and develop good long-term solutions in consultation with all of the parties involved. This is the approach being adopted by the decentralisation implementation group. In its November 2004 report, the decentralisation implementation group listed a total of seven State Agencies which, in the group's view, should receive priority attention in terms of implementing the programme, while still ensuring progress for the remaining organisations. I understand that the group's next report will deal with the locations and organisations not covered in the November 2004 report.

Job Losses.

Ciarán Cuffe

Ceist:

94 Mr. Cuffe asked the Minister for Finance if he has made representations to Bank of Ireland regarding its decision to make 2,100 workers redundant; and if he will make a statement on the matter. [13372/05]

Minister for Finance (Mr. Cowen)

I appreciate the serious concerns of Bank of Ireland staff regarding the implications of the restructuring programme. It is important to recognise, however, that the decision to introduce this plan was made by the management of the Bank of Ireland, in what it judged to be the long-term interests of the organisation. It would not be appropriate for me, in my role as Minister for Finance, to endeavour to make any assessment of the commercial decisions of the Bank of Ireland.

The chief executive of the Labour Relations Commission, Mr. Kieran Mulvey, has been asked to act as an independent chair of the process being undertaken by the Bank of Ireland with the Irish Bank Officials Association to progress discussions on the implementation of the change programme. This process clearly provides the opportunity for management and staff representatives to resolve outstanding issues on a partnership basis.

On a more general level, the development is taking place in the wider context of the positive environment for employment currently prevailing in the Irish economy.

Financial Services.

Ciarán Cuffe

Ceist:

95 Mr. Cuffe asked the Minister for Finance his views on the effect of imminent changes in rules governing cross-border banking; if his Department has assessed the potential impact of these changes on the financial services sector and on the economy more generally; and if he will make a statement on the matter. [13373/05]

Minister for Finance (Mr. Cowen)

I assume the Deputy is referring to the draft capital requirements directive which is currently being considered by the European Parliament and is planned to be adopted by Council and Parliament before the end of this year. As far as the assessment of the potential impact of this directive is concerned, in response to a request from the European Council, the European Commission commissioned PriceWaterhouse Coopers to carry out a study on the consequences of the intended new capital requirements framework for all sectors of the European economy with particular attention to small and medium sized enterprises, SMEs. This report is published on the Commission's website at: http://europa.eu.int/comm/internal_market/regcapital/index_en.htm#impact.

The study concluded that these changes should lead to a modest reduction in the capital requirements of EU banks. It may also potentially cause a modest increase in GDP in the long term. The study also found that the changes would bring no systematic disadvantage for smaller firms seeking credit and should actually be beneficial for the vast majority of SMEs.

Tax Code.

Eamon Ryan

Ceist:

96 Mr. Eamon Ryan asked the Minister for Finance if his Department will consider extending exemptions on VRT to vehicles used in van pooling systems which allow for several workers to share the one vehicle in commuting to and from work and which are restricted from other uses by regulation of the insurance conditions. [9743/05]

Minister for Finance (Mr. Cowen)

The vehicle registration tax, VRT, rates for the different categories of vehicles, excluding motorcycles, are as set out in the table.

Classification	Rate
Private Cars (Category A)
Cars up to 1,400 ccs	22.5% of Open Market Selling Price, OMSP
Cars 1,401 to 1,900 ccs	25% of OMSP
Cars 1,901 and over	30% of OMSP
Small Vans, Small Crew Cabs and some Jeeps (Category B)	13.3% of OMSP
Other Vehicles (Category C)	€50

Category B vehicles include crew cabs. These are vehicles which provide for seating in a cab for a driver and a minimum of three and a maximum of six other persons, with a separate area to the rear for the carriage of goods. Category C vehicles include larger crew cabs and buses which provide seating for a driver and 11 passengers. As indicated in the table, categories B and C benefit from lower rates of VRT than private vehicles, category A, and vehicles in these categories may be used for the purposes referred to in the question.

Extending the lower rates of VRT or exempting from VRT private vehicles used for van pooling would be difficult to administer and control and would be likely to lead to a significant loss of revenue to the Exchequer. Therefore, I have no plans to introduce such a measure.

Question No. 97 answered with QuestionNo. 91.

Question No. 98 answered with QuestionNo. 85.

Benchmarking Awards.

Michael D. Higgins

Ceist:

99 Mr. M. Higgins asked the Minister for Finance the terms of reference for the next round of work to be undertaken by the benchmarking body; when the process is likely to begin; when it is likely to be completed; if the members of the body have now been appointed; and if he will make a statement on the matter. [13344/05]

Minister for Finance (Mr. Cowen)

In the first public service pay agreement under Sustaining Progress, the parties agreed that the benchmarking process was the appropriate way to determine public service pay rates. They committed themselves to engage in consultation about the terms of reference, modus operandi, establishment and timescale of a further benchmarking exercise. In the pay agreement reached in June 2004 under the mid-term review of Sustaining Progress the parties agreed that the benchmarking body will commence the next benchmarking review in the second half of 2005 to report in the second half of 2007.

Under the agreement the parties agreed to review the operation of the first benchmarking exercise and consider ways in which, based on experience gained in the last exercise, the process can be improved and streamlined. It was also agreed that the membership of the benchmarking body and its terms of reference will be agreed between the two parties not later than July 2005. Discussions between the public service employers and unions on the terms of reference are continuing. Membership of the benchmarking body has not yet been decided but consideration and consultation by the parties is taking place.

Question No. 100 withdrawn.

Tax Code.

Liz McManus

Ceist:

101 Ms McManus asked the Minister for Finance when the Government expects to honour the commitment given in An Agreed Programme for Government that 80% of all earners would pay tax only at the standard rate, especially in view of the fact that the proportion of taxpayers paying at the higher rate is expected to increase from 32.61% in 2004 to 33.17% in 2005; and if he will make a statement on the matter. [13349/05]

Minister for Finance (Mr. Cowen)

The Government programme, An Agreed Programme for Government, states that "over the next five years our priorities . . . will be . . . to ensure that 80% of all earners pay tax only at the standard rate". The five year period mentioned commenced three years ago when the Government was elected to office. However, the commitment is given in the context of a broader economic and budgetary strategy which provides, among other things, that the public finances will be kept in a healthy condition and that personal and business taxes will be kept down to strengthen and maintain the competitive position of the Irish economy.

The position is that had the standard rate bands not been widened to the extent that they were in budget 2005, 35.9% of income earners would have been paying tax at the higher rate in 2005. The effect of the budget was to reduce the proportion to 33.2%. Further progress in this area will be a matter for consideration in the context of the annual budgets over the next number of years consistent with the Government's overall economic and budgetary strategy.

Since 1997, average tax rates have fallen for all categories of taxpayer, for example, the average tax rate, that is, income tax, PRSI and health levy combined, for the person on the average industrial wage has reduced by over ten percentage points from over 27.6% in 1997 to less than 17% in 2005. Also, it is estimated that in 2005 the proportion of the income tax yield coming from those earning at or under the average industrial wage is projected to be about 5.9%. The equivalent figure in 1997 was over 14%.

In an international context, the most recent data from OECD relating to the year 2004 indicate that, once again, Ireland has the lowest tax wedge, that is, income tax plus employee and employer PRSI as a proportion of gross wages plus employer's PRSI, in the EU and one of the lowest in the entire OECD. Furthermore, the personal average tax rate of the average production worker dropped in Ireland between 2003 and 2004, despite an increase in wages. Meanwhile, the average tax rate rose or remained the same in about 20 of the other 29 countries surveyed.

For the single worker on the average production wage in Ireland, the average tax rate is the third lowest after Korea and Mexico of the 30 countries studied. It is the lowest of the 19 EU member states surveyed. A married one earner couple with two children on the average production wage in Ireland in 2004 in fact receives more money in cash transfers from the State than they pay out in income tax and social security contributions. Only Luxembourg is in the same league as Ireland in this respect and the OECD figures do not take account of the further improvements made in budget 2005.

Special Savings Incentive Scheme.

David Stanton

Ceist:

102 Mr. Stanton asked the Minister for Finance if there has been an increase in the rate of payment into SSIAs such as to cause him to revise his estimate of the cumulative cost to the Exchequer of the concession; the extent of the increase; and his latest estimate of the cumulative cost and cumulative pay out at maturity. [13298/05]

Minister for Finance (Mr. Cowen)

The budget estimate of the cost of the SSIA scheme to the Exchequer in 2005 was €560 million. Any increase in payments into SSIAs has been small and there is no reason at present to expect a substantially higher outturn. Our latest estimate, based on the average tax credit payout in the first three months of 2005, is €572 million.

As indicated in replies to previous questions, it is not possible to give a definitive answer as to the eventual overall cost of the scheme as it is subject to a number of variables, such as participants dying, withdrawing from the scheme or varying their monthly contributions. The total gross cost over the period of the scheme will be reduced by the exit tax to be received at the end.

Question No. 103 answered with QuestionNo. 67.

Garda Stations.

Jimmy Deenihan

Ceist:

104 Mr. Deenihan asked the Minister for Finance the position regarding the provision of a new Garda station at Castleisland, County Kerry; and if he will make a statement on the matter. [13191/05]

Minister of State at the Department of Finance (Mr. Parlon)

The Commissioners of Public Works recently identified a suitable site for a Garda station in Castleisland. A firm offer has been made to the vendor to purchase the site and a response is awaited.

Consultancy Contracts.

Richard Bruton

Ceist:

105 Mr. Bruton asked the Minister for Finance if he will ensure that the consultancy studies relating to the tax review will be published ahead of budget 2006 in order that there can be an opportunity to consider their implications for tax policy before Dáil Éireann must make decisions. [13264/05]

Minister for Finance (Mr. Cowen)

In my 2005 Budget Statement, I announced that my Department and the Office of the Revenue Commissioners are to undertake a detailed review of certain tax incentive schemes and tax exemptions in 2005. This review will evaluate their impact and operation, including their economic and social benefits for the different locations and sectors involved and to the wider community. In addition, the review will examine the degree to which these schemes allow high income individuals to reduce their tax liabilities.

I subsequently announced in a press release on 6 January 2005 that my Department had advertised for external consultants to review certain tax incentive schemes. On 9 April 2005, I announced the award of two external consultancy contracts for the reviews. Following a detailed examination of the qualifying tenders by a special interdepartmental group, the successful candidates were Goodbody Economic Consultants in respect of the area based urban renewal, town renewal, rural renewal and the living-over-the-shop schemes and Indecon Economic Consultants for the sectoral property tax incentive schemes, namely multi-storey carparks, park and ride facilities, student accommodation, third level buildings, hotels, holiday cottages, nursing homes, private hospitals, sports injuries clinics, child care facilities and refurbishment of rented residential accommodation.

These reviews will be completed before September next. This will allow the findings and conclusions to be considered in detail in the context of the 2006 budget in December. The Deputy will appreciate that as these reviews have only just recently commenced, I am not yet in a position to indicate any likely publication date for these studies.

Question No. 106 answered with QuestionNo. 72.

National Development Plan.

The results are encouraging and provide a very good base from which to move forward.

Tax Collection.

Brian O'Shea

Ceist:

110 Mr. O’Shea asked the Minister for Finance the response received to date by the Revenue Commissioners to the letters sent by ten top banks to approximately 120,000 customers warning them to regularise their tax affairs by the end of March 2005; the number of responses received; the amount collected to date; the number of such cases that have been finalised; and if he will make a statement on the matter. [13354/05]

Minister for Finance (Mr. Cowen)

I am advised by the Revenue Commissioners that precise figures are not available as to the number of letters which issued from the financial institutions. It is understood to be in excess of 100,000. It is not known how many accounts or individuals this represents because some individuals had accounts in different banks or in different branches of the same bank. In other instances there was more than one name on the account.

The Revenue Commissioners have advised that, following the issue of the letters by the financial institutions, written responses were received from approximately 25,000 persons. Of these, approximately 15,000 persons advised that a statement of disclosure would be made, and to date payment has been received from in excess of 11,500 cases. The difference is accounted for by duplicate notices received by the Revenue Commissioners at the time of the initial deadline of 29 March 2004, cases where the taxpayer subsequently indicated that no liability to tax arose, a small number of cases where assets are being disposed of to meet the liability owing or where there is an inability to pay and cases where no further communication has been received from the taxpayer. Where appropriate, inquiries are continuing in regard to such cases.

In regard to the balance of the 10,000 written submissions received, these individuals were notified that on the basis of the submission received, a statement of disclosure was not required. I am also advised that a further 5,000 persons, approximately, telephoned the Revenue Commissioners and, on the basis on the information provided, most were advised that a written response was not required.

To date the total amount collected by the Revenue Commissioners from their offshore investigation is in excess of €720 million. Details of amounts collected in respect of this, and other special investigations, are regularly updated on the Revenue Commissioners' website www.revenue.ie.

EU Budget.

John Gormley

Ceist:

111 Mr. Gormley asked the Minister for Finance if he supports the proposal of the six net contributors to the EU budget, Britain, France, Germany, Austria, the Netherlands and Sweden, calling for a spending cap of 1% of gross national income for the 2007-13 period; if he further supports the Commission’s proposal that member states should contribute 1.14%; and if he will make a statement on the matter. [13377/05]

Minister for Finance (Mr. Cowen)

From the start of these negotiations, Ireland has adopted the approach of examining each of the Commission's proposals on its merits, having regard to what is best for the European Union as a whole and for Ireland. Within this broad approach, we have looked at the Commission's proposals to see if they provide adequate resources for the implementation and development of Union policies and to assess whether they operate within the strictures of budgetary discipline that member states must respect in their own domestic finances. Due to the budgetary constraints within which all member states must operate and because Union expenditure is funded by Union taxpayers, Ireland considers that the criteria relating to budgetary discipline and value for money which characterise national budgets must apply also at Union level.

EU budgetary expenditure is running at 1% of the Union's gross national income. The 1% ceiling would therefore stabilise the present share of EU spending in the Union's GNI. On current economic forecasts, this implies an increase of around 2% per annum in budgetary spending over and above the rate of inflation.

Ireland has not aligned itself with the approach of those countries mentioned by the Deputy. This is because that approach would seem to us to imply a reduction in the provisions already agreed for the Common Agricultural Policy, Ireland's main priority, and-or a reduction in the Commission's proposals for expenditure in the less developed countries of the Union. Ireland strongly supports the Commission's proposals in that regard and would not like to see any reductions therein.

Ireland has not endorsed the specific expenditure levels proposed by the Commission, amounting to an annual average of 1.26% of EUGNI in commitments and 1.14% of EUGNI in payments. What we have done is fully support the Commission's proposals on the Common Agricultural Policy as they relate to direct payments and market supports. We will also look constructively at the Commission's proposals on rural development with a view to ensuring that the major achievements made by the Union in its rural development policy are consolidated and secured.

We have endorsed the objective of a meaningful cohesion policy for the less developed member states. For our own regions, we will seek an equitable deal within the parameters of regional policy as it applies in the more developed member states. We have also argued that the system of financing the Union's expenditure must be simple and transparent and closely related to member states' ability to pay as measured by their respective levels of gross national income.

Tax Code.

Damien English

Ceist:

112 Mr. English asked the Minister for Finance if he has satisfied himself with the provisions for dealing with overpayment of taxation; and if he will make a statement on the matter. [13302/05]

Minister for Finance (Mr. Cowen)

I am informed by the Revenue Commissioners that a wide range of initiatives has already been taken to inform PAYE taxpayers of their entitlements to tax credits-reliefs and so avoid overpayments of tax.

The Revenue Commissioners inform me that the vast majority of PAYE workers receive their full entitlements every year. At the beginning of each year a tax credit certificate is issued to every PAYE taxpayer and this reflects the most up-to-date information that Revenue has regarding an individual's entitlements. The Revenue Commissioner completed the issue of 2.24 million such certificates for 2005 in mid-February. Each certificate was accompanied by a simple but comprehensive leaflet giving full details of the credits-reliefs to which a taxpayer may be entitled including: main personal tax credits available for the year in question with comparative figures for the preceding year; tax rates and tax bands for the year in question; exemption limits for single, widowed and married persons; and how to claim an adjustment to the tax credit certificate.

The Revenue Commissioners use media advertising on a regular and systematic basis to acquaint taxpayers about their entitlements and to encourage them to claim these. In relation to the PAYE community in particular there is extensive advertising of the budget provisions each year including a Revenue Commissioners free-phone service which operates for two days immediately following the budget. When the tax credit certificates are being issued during January and February each year a newspaper and radio campaign is run to alert people to this.

In February 2005, the Revenue Commissioners launched a new self service option for PAYE taxpayers. This service allows PAYE employees to claim, using the Internet, text messaging or the lo-call 1890 phone number, age credits for those over 65 years, service charges and trade union subscriptions. It also allows them to request a Form 12, return of income, MED 1, medical expenses claim, P50, unemployment claim, and Rent 1, rent relief. These facilities were widely advertised in the media and were included in the information leaflet issued with the tax credit certificates for 2005.

The Revenue Commissioners also published a wide range of claim forms, leaflets and guides on all PAYE credits and reliefs including: IT1 — tax credits, reliefs and rates for 2004 and 2005; IT2 — taxation of married persons; IT3 — what to do about tax when you separate; IT6 — health-medical expenses relief; MED 1 — health expenses claim form; IT8 — tax exemption and marginal relief; IT9 — one parent family tax credit; IT11 — employee's guide to PAYE; IT18 — incapacitated child allowance; IT27 — tax relief for service charges; IT31 — tax relief for tuition fees; IT35 — blind persons allowances and reliefs; IT45 — tax credits and reliefs for over 65s; IT46 — dependent relative tax credit; IT47 — employed person taking care of incapacitated individual.

All the above forms and information leaflets can be downloaded and printed from the Revenue Commissioners website or ordered on-line. There is also a 24 hour telephone number available, 1890 30 67 06, for requesting forms or leaflets.

The Revenue Commissioners are undertaking a very comprehensive review of the PAYE system and in the latter part of this year will begin the roll-out of a redesigned system which will allow taxpayers to access their Revenue Commissioners records over the Internet to ascertain allowances-credits given and details of pay and tax; amend their tax credit details over the Internet, that is, claim an allowance-credit not on record or to change the amount involved for an existing relief, and request an on-line review of their liability or a balancing statement, based on the details available on the Revenue Commissioners record, including where amended in relation to entitlements.

This will give taxpayers a greater control over their tax affairs and let them check whether they have claimed their full entitlements. The Revenue Commissioners also engage from time to time in targeted media campaigns on particular issues. Two recent examples of such campaigns relate to the four year time limit for claiming repayments, which encouraged taxpayers to ensure they made claims within the required timeframe, and informing taxpayers about the reliefs available to those supporting relatives in nursing homes.

The Revenue Commissioners already liaise with other State bodies and private institutions to facilitate the granting of credits/reliefs to PAYE taxpayers, for example, liaison in regard to: the tax relief at source, TRS, system which was introduced a number of years ago and which ensures that all those entitled to mortgage and medical insurance reliefs get these reliefs at source and do not have to make a claim to the Revenue Commissioners; service charges, where payment information is received from local authorities, which is used to give a credit to the individual PAYE taxpayer concerned.

In addition, there is an ongoing exchange of information between the Revenue Commissioners and the Department of Social and Family Affairs in regard to certain taxable payments made by that Department to PAYE employees. This interaction will be enhanced considerably through the more timely exchange of information when the redesigned PAYE system already referred to is rolled out in the latter part of this year.

I am, accordingly, satisfied that the Revenue Commissioners are already very proactive in the manner in which they ensure that PAYE taxpayers are made aware of their entitlements and facilitated in claiming these. The Revenue Commissioners will keep the issue under constant review and take whatever steps are necessary in regard to public information campaigns so as to continue to inform taxpayers of their entitlements and to simplify as far as possible the arrangements for making these claims. I emphasise, however, that the primary responsibility for ensuring that the Revenue Commissioners have the most up to date information on a taxpayer's affairs lies with the taxpayer.

Question No. 113 answered with QuestionNo. 50.

Tax Collection.

Willie Penrose

Ceist:

114 Mr. Penrose asked the Minister for Finance the number of individuals, companies and trusts being investigated by the Revenue Commissioners arising from the Ansbacher accounts at the latest date; the number of cases where settlements have been agreed and the total amount paid to date; the number of cases still outstanding; if any additional action has been taken by the Revenue Commissioners arising from the report of the Ansbacher inspectors; and if he will make a statement on the matter. [13357/05]

Minister for Finance (Mr. Cowen)

I am advised by the Revenue Commissioners that their Ansbacher review team has been carrying out detailed investigations since October 1999. The investigation has essentially two elements. There are Ansbacher type arrangements and there are other cases involving offshore funds and deposits.

The Revenue Commissioners have advised that the review team has inquired into 289 cases to date and 115 of these cases have been finalised. The 289 cases, taking account of spouses and connected companies, consist of 300 names. The 289 cases are made up of 179 cases listed on the High Court inspectors' report and 110 similar cases discovered by the Revenue Commissioners or listed in the authorised officer's report.

A total of 211 cases have been under active investigation. The remaining cases consist of 62 non-resident persons, including 17 former Irish residents, 12 individuals who claimed the 1993 amnesty provisions and four cases with insufficient identity information.

The investigation includes examining the tax position of disclosed entities and accumulating and assembling information on other connected entities. The number of connected entities in cases under investigation is now nearly 700. The Revenue Commissioners are making extensive use of their legislative powers to seek books, records, documents and information in the cases being investigated. Where appropriate, prosecutions will be considered but these will depend on the level of evidence available.

The Revenue Commissioners have made six successful applications to the High Court for the production by financial institutions and third parties of books, records and other documentation which are relevant to liabilities of Ansbacher account holders. Some 200,000 documents have been received under the terms of the High Court orders. Advanced investigative computer software is used in controlling and managing the documentation.

To date, a total of €47.78 million has been received, consisting of settlements and payments on account, in respect of 95 cases. This is made up of:

Cases involving Ansbacher or Ansbacher type arrangements	77 Cases	€38.47 million
Other cases involving offshore funds or deposits	18 Cases	€9.31 million
Total	95 Cases	€47.78 million

The 115 cases which have been finalised consist of 67 cases which were settled on payments of €38.79 million, included in the amount above, 29 non-resident cases which are covered by the provisions of double taxation agreements, 17 cases where no additional liabilities arose and two which were covered by the 1993 amnesty provisions.

The Revenue Commissioners made an application under section 11 of the Companies Act 1990 for a copy of the High Court inspectors' report and this was made available on 6 July 2002. The information in this report has been carefully considered as regards the tax liabilities of the persons concerned. In addition, the Revenue Commissioners made a further application to the High Court for access to the supporting papers to the High Court inspectors' report.

Judgment was delivered by the President of the High Court in May 2004 to allow access to documents relating to clients of Ansbacher named in the High Court inspectors' report and those persons and companies, including members of the board, found by the High Court inspectors to have failed to co-operate with their inquiry. The judgment also allows for the Revenue Commissioners to make application and grounding affidavit for the obtaining of information and documents relating to any other individual or company. Access to documents is subject to the direction of the High Court. The High Court order in the matter was granted in June 2004 and perfected in January 2005. The Revenue Commissioners have applied, on foot of the order, for access to documentation in respect of certain cases named in the High Court inspectors' report. The documentation is awaited.

The Revenue Commissioners have informed me that the investigations are time consuming and complex and are likely to continue for some time to come.

Tribunals of Inquiry.

Finian McGrath

Ceist:

115 Mr. F. McGrath asked the Minister for Finance the reason tribunals and other public inquiries cost taxpayers €191.8 million; and if he will make a statement on the matter. [7474/05]

Minister for Finance (Mr. Cowen)

The high cost is in part a function of the complexity and duration of some inquiries, for example, the Tribunal of Inquiry into Certain Planning Matters and Payments was established, following a resolution of Dáil Éireann, by instrument of the then Minister for the Environment and Local Government in November 1997. The cost is also driven by the structure of such inquiries and the process necessarily pursues matters which may create an entitlement to legal representation for certain witnesses. The level of remuneration payable to those members of the legal profession who are involved on the State legal teams or represent third parties is in itself a major element of the cost.

The total cost from 1990 through to end December 2004 of completed and sitting tribunals and other inquiries was €191.8 million. Of this, €138.9 million was in respect of legal costs and €52.9 million related to other costs. The figure for legal costs includes some €60.5 million in respect of those third party costs which have been awarded to date.

Three tribunals had been fully completed by 31 December 2004 to the stage where practically all third party costs had been presented, taxed and paid. These were the beef tribunal, the McCracken tribunal and the Finlay inquiry. The approximate cost of these inquiries was €37.7 million, of which State legal fees accounted for €6.2 million; third party costs were €25.5 million, representing 68% of total costs, and non-legal or administrative costs were just under €6 million. In regard to tribunals of inquiry and public inquiries still incomplete at end 2004, the cumulative cost was €154.1 million, of which €72.2 million related to State legal costs; €35 million to third party legal costs; and €46.9 million to non-legal or administrative costs.

A number of measures have already been implemented to address the costs of tribunals and other inquiries, including the enactment of the Commissions of Investigations Act 2004, which aims to facilitate the taking of evidence in private on a voluntary co-operative basis, and the Government decision to alter the fees structure for lawyers acting for newly established tribunals. The new rates will also apply to existing tribunals with effect from specific target completion dates set by the Government in the light of consultation between the Attorney General and the chairpersons of the existing tribunals.

In addition, legislation required to similarly constrain third party costs and to improve the operational efficiency of tribunals is being prepared by the Minister for Justice, Equality and Law Reform, who has general responsibility for tribunal related legislation. The rulings on third party costs at the Mahon and Morris tribunals, where those deemed to have not co-operated or who failed to assist the tribunals adequately were either refused costs or awarded reduced costs, provide a clear message for those participating in future hearings which I would expect to have a favourable impact on costs in the future.

Question No. 116 answered with QuestionNo. 85.

Question No. 117 answered with QuestionNo. 72.

Financial Services Regulation.

Róisín Shortall

Ceist:

118 Ms Shortall asked the Minister for Finance if he is satisfied that there are sufficient procedures in place to supervise companies based in this country offering re-insurance, especially in view of concerns in other jurisdictions about a company (details supplied); if his attention has been drawn to recent comments in The New York Times suggesting that Ireland was among the world’s friendliest jurisdictions for reinsurers offering a regulatory environment that some analysts have criticised as overly loose and forgiving; and if he will make a statement on the matter. [13368/05]

Minister for Finance (Mr. Cowen)

Reinsurance is a business-to-business activity and consequently there are widely different approaches to the degree, if any, to which it is subject to particular regulatory requirements. This disparity in approach is also evident within the European Union.

The European Union is about to agree a reinsurance directive which will oblige all member states to introduce a supervisory regime for reinsurance companies, based on a modified version of the regime that applies to insurance companies. Key features of the proposal will be: minimum capital; "fit and proper" directors-managers; ongoing solvency supervision; and powers for the financial regulator to give directions and so forth. We have supported this approach.

Our approach in Ireland to regulation of reinsurance companies has been influenced by the fact that it is a business-to-business activity, with no consumer protection dimension. Up to 2000, the only regulatory requirements were that reinsurance companies notify the regulator, then the Minister for Enterprise, Trade and Employment, before commencing business and file accounts with the Companies Registration Office.

Since the enactment of the Insurance Act 2000, an enhanced regime provides that each reinsurance company must provide the regulator, now IFSRA, with detailed annual company information. It also gives the regulator the power to order a reinsurance company to cease business in a number of specified circumstances. The Act also provides for the introduction of a full authorisation and supervision regime for reinsurance companies, analogous to that applying to insurance companies, provided that the Minister is satisfied that this is justified and makes an order permitting the relevant section of the Act to take effect. In light of the planned introduction of an EU wide reinsurance supervisory regime, this power has not been used to date.

I am aware of the recent press coverage of concerns about a specific company referred to by the Deputy. In light of this controversy, I have written to the financial regulator seeking advice on the adequacy of the existing legislative and regulatory arrangements for the proper supervision of such bodies.

Tax Collection.

Michael D. Higgins

Ceist:

119 Mr. M. Higgins asked the Minister for Finance the progress made to date by the Revenue Commissioners in its investigation into the reported use of single premium insurance policies as a tax avoidance mechanism; if an estimate is available of the amount of tax that may have been evaded; and if he will make a statement on the matter. [13343/05]

Joan Burton

Ceist:

125 Ms Burton asked the Minister for Finance if, arising from the announcement of the Revenue Commissioners investigation into undisclosed funds invested in life assurance products, there are plans to investigate those who may have aided and abetted evasion through the sale of these products; and if he will make a statement on the matter. [13338/05]

Minister for Finance (Mr. Cowen)

I propose to take Questions Nos. 119 and 125 together.

I am advised by the Revenue Commissioners that the current focus of their investigation is into undisclosed funds invested in life assurance products. In the first phase of the investigation taxpayers who come within the scope of the investigation are being encouraged to come forward voluntarily and make the appropriate disclosures and payments to the Revenue Commissioners before the deadline dates. In this regard taxpayers are required to give notice of an intention to make a qualifying disclosure by 23 May 2005 and to follow up with the actual disclosure and payment of the outstanding liabilities by 22 July 2005.

Those who do so and make qualifying disclosures will pay reduced penalties, will not have their names published in the tax defaulters lists and will not be prosecuted. Those who do not will be identified in the follow up investigation and will face the full rigours of the tax code, including publication of their names in Iris Oifigiúil, if the settlement exceeds the publication threshold of €12,700 and consideration for prosecution.

If, during their investigation, any evidence of aiding and abetting taxpayers to evade tax emerges, it will also be investigated. The Finance Act 2005 makes changes to the law in this regard. It does not, however, have retrospective effect but will be of benefit in future investigations. It is too early at this stage to predict the monetary outcome of this investigation.

Tax Code.

Paul Nicholas Gogarty

Ceist:

120 Mr. Gogarty asked the Minister for Finance if he has considered establishing an annual review of all tax reliefs, incorporating cost benefit analyses measuring each relief’s fiscal, economic, social and environmental effects the results of which would be put into the public domain; and if he will make a statement on the matter. [13374/05]

Minister for Finance (Mr. Cowen)

Tax reliefs and incentives are regularly placed under review as part of the budget and Finance Bill process. The tax strategy group, whose papers are largely put into the public domain, has from the time of its establishment routinely reviewed tax expenditures and incentive relief provisions.

Second, as the Deputy is aware, I announced in my Budget Statement that my Department and the Office of the Revenue Commissioners would undertake a detailed review of certain tax incentive schemes and tax exemptions in 2005. This review is now underway and is evaluating their impact and operation, including their economic and social benefits for the different locations and sectors involved and to the wider community. In addition, the review is examining the question of horizontal measures which would balance the benefits of the reliefs and incentives with the degree to which these schemes allow high income individuals to reduce their tax liabilities.

The review involves a public consultation process, which was publicly advertised, and the views of public representatives and of the Social Partners were also requested. Some 80 submissions were received by mid-April and are being examined.

My Department has recently appointed external consultants to review certain property based tax incentive schemes. It is envisaged that the consultancy review of these various reliefs will be completed by end July 2005.

Finally, the review will also involve the examination by my Department and the Revenue Commissioners of certain other tax exemptions, for example, stallions, woodlands, artists and patent income. The aim is to have all these examinations completed by the autumn so that the various issues can be examined in the context of the 2006 budget next December.

Decentralisation Programme.

Jimmy Deenihan

Ceist:

121 Mr. Deenihan asked the Minister for Finance the position regarding the acquisition of a green field site or an existing building for the decentralisation of 50 Revenue Commissioners staff to Listowel, County Kerry; and if he will make a statement on the matter. [13190/05]

Minister of State at the Department of Finance (Mr. Parlon)

A number of possible property solutions are being considered in respect of the decentralisation of the Revenue Commissioners to Listowel. These include green field sites and existing buildings.

The process of acquiring a suitable solution is progressing. Any final agreement will depend on a number of factors, including acceptable terms, compliance with OPW technical requirements and a suitable timescale.

Financial Services Regulation.

Eamon Ryan

Ceist:

122 Mr. Eamon Ryan asked the Minister for Finance his views on recent figures on consumer debt which show a higher ratio of debt to income than ever before; and if he will make a statement on the matter. [12189/05]

Minister for Finance (Mr. Cowen)

I am aware of the concerns expressed by a number of commentators about the continued increase in credit growth, particularly to the household sector, and the possible effects of increasing indebtedness upon borrowers.

The growth of credit and the associated increase in indebtedness are a matter for the Central Bank and Financial Services Authority of Ireland, taking into account its role as a part of the European system of central banks and its functions, as the Irish Financial Services Regulatory Authority, relating to the prudential supervision of financial institutions and the protection of the consumers of those firms.

The financial regulator has already drawn attention to the need for consumers to choose the right type of loan for their needs and, in particular, to carefully consider the long-term effects of consolidating personal debt into existing mortgages. Separately, mortgage lenders were requested to review their practices and to stress test every would be borrower's ability to meet their credit obligations in the event of more challenging times.

The provision of consumer credit in Ireland is regulated by the Consumer Credit Act 1995, which is administered by the financial regulator. This Act obliges credit providers to include specific information in all credit agreements in order to ensure that a consumer, when making credit decisions, has access to the fullest possible information about the agreement being entered into and the impact that servicing a loan will have on the consumer's household budget.

In addition, the Central Bank and the financial regulator have sought to raise the level of awareness of both borrowers and lenders of the importance of prudent borrowing and responsible lending. For instance, the financial regulator, with its statutory consumer mandate, has developed a number of specific initiatives to help consumers make informed choices in terms of the financial products they choose, the amount of risk they take on and the cost of financial products. These initiatives have been developed through the framework of the financial regulator's "It's Your Money" campaign and have involved publishing consumer guides on credit products, fact sheets, cost surveys on personal loans, all of which are intended to assist borrowers in making the most appropriate credit decisions given their circumstances.

Exchequer Returns.

Kathleen Lynch

Ceist:

123 Ms Lynch asked the Minister for Finance if he will make a statement on the Exchequer returns for the first quarter of 2005; the steps being taken to address the continuing reduction in capital spending, in real terms. [13348/05]

Minister for Finance (Mr. Cowen)

I have already issued a press statement regarding the end of March Exchequer returns, which is available on my Department's website.

As stated in the press statement, an Exchequer surplus of €880 million was recorded in the first quarter of 2005. Tax receipts were €221 million or 2.5% ahead of profile, due largely to the better than anticipated performance of VAT. The end of March Exchequer returns also showed that net issues to Departments and offices were €438 million below the published expenditure profile. This was primarily attributable to timing factors.

Provision for public capital investment has been maintained in recent years at or close to 5% of GNP or around twice the EU average and this is continued in the rolling five year multi-annual capital envelopes introduced in budget 2004. The innovation under the capital envelopes of allowing Departments to carry over unspent voted Exchequer capital to the following year, €237 million from 2004 to 2005, is designed to optimise spending of capital allocations. The variation with profile of voted capital spending at end March was primarily due to timing factors and expectations at this stage are that spending for the year will be in line with target.

Question No. 124 answered with QuestionNo. 59.

Question No. 125 answered with QuestionNo. 119.

Non-Resident Accounts.

Jan O'Sullivan

Ceist:

126 Ms O’Sullivan asked the Minister for Finance the number of High Court orders sought to date by the Revenue Commissioners under the 1999 Finance Act to require financial institutions to supply names, addresses and other relevant information regarding holders of bogus accounts at the latest date for which figures are available; the number of cases where orders have been granted; the general progress made to date in identifying the holders of such accounts who did not avail of the recent voluntary disclosure scheme; and if he will make a statement on the matter. [13356/05]

Minister for Finance (Mr. Cowen)

Authorised Revenue Commissioners officers are empowered to make an application to a judge of the High Court seeking an order requiring financial institutions to supply names, addresses and other relevant information concerning account holders who may have held bogus non-resident deposit accounts. Such applications are made under section 908 of the Taxes Consolidation Act 1997, as amended by the Finance Act 1999. Information supplied by the financial institutions under section 908 orders is the principal basis for identifying bogus non-resident account holders who did not avail of the voluntary disclosure scheme in 2001. This inquiry work commenced on 16 November 2001.

I am advised by the Revenue Commissioners that 18 applications for orders under section 908 have been made and have been granted. When one includes institutions which have been taken over or amalgamated with other institutions these orders seek information in respect of accounts in 26 financial institutions. No further applications for such orders are pending in regard to the bogus non-resident account inquiries.

A large volume of information has been reported to the Revenue Commissioners under the High Court orders. Inquiry work on the examination of the first batch of taxpayers commenced on 11 October 2002. Further general issues of inquiry letters were made in January, May, July, September, October 2003 and January 2004. These general inquiry letter issues relate to 91,000 non-resident accounts that had Irish addresses connected to them. A total of 177,000 inquiry letters have been issued to taxpayers in respect of these non-resident accounts. The final general inquiry letter issue took place in January 2004.

The Revenue Commissioners have informed me they are satisfied that very significant progress has been made in this the final phase of the investigations. Since 15 November 2001, payments of €352 million have been made to the Revenue Commissioners by taxpayers who held bogus non-resident accounts.

EU Directives.

Joe Sherlock

Ceist:

127 Mr. Sherlock asked the Minister for Finance the number of EU directives for which his Department has responsibility that are yet to be implemented; the number in respect of which the deadline has passed; and if he will make a statement on the matter. [13366/05]

Minister for Finance (Mr. Cowen)

There are currently nine EU directives for which my Department has responsibility which have yet to be implemented. The deadline has passed in the case of three of these directives. One of the three was transposed through a number of sections in Part 3 of the Finance Act 2004 ahead of the transposition deadline of 1 January 2005 but the Commission was not notified in advance of the deadline. The Commission has now been notified of this fact. A further one will be transposed shortly by statutory instrument while the third one listed as overdue was transposed through the Finance Act 2005 and a letter notifying the Commission of transposition will issue shortly. The details of each of the directives are as follows.

Council Directive 2003/98/EC relates to re-use of public sector information. This directive lays down ground rules for the re-use of public sector information for commercial purposes. The deadline for implementation is 1 July 2005. A draft S.I. has been received from the Office of the Parliamentary Counsel. The deadline is expected to be met.

Council Directive 2004/106/EC of 16 November 2004 amends directives 77/799/EEC, concerning mutual assistance by the competent authorities of the member states in the field of direct taxation, certain excise duties and taxation of insurance premiums, and 92/12/EEC, on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products. This directive requires transposition by 1 July 2005. Reference to this directive was inadvertently left off the list of directives which have yet to be implemented when I replied to a similar question on 2 March 2005.

Council Directive 2005/19/EC of 17 February 2005 amends Directive 90/434/EEC 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchange of shares concerning companies of different member states. This directive has only recently been agreed and published in the EU Journal on 4 March 2005 with a deadline for transposition of 1 January 2006.

Council Directive 2004/18/EC is the revised public sector procurement directive. This directive co-ordinates the procurement procedures for the award of public works contracts, public supply contracts and public service contracts. The deadline for implementation is 30 January 2006.

Council Directive 2004/17/EC is the revised utilities sector procurement directive. This directive co-ordinates the procurement procedures of entities operating in the water, energy, transport and postal services sector. The deadline for implementation is 30 January 2006.

Council Directive 2004/39/EC is the markets in financial instruments directive, M.I.F.I.D. This directive allows investment firms to provide their services across the EU on the basis of their home country authorisation, that is, it will give them an effective "single passport". The deadline for implementation is 30 April 2006.

Council Directive 2003/92/EC of 7 October 2003 amends Directive 77/388/EEC as regards the rules for VAT on the place of supply of gas and electricity. This directive was transposed through a number of sections in Part 3 of the Finance Act 2004 ahead of the transposition deadline of 1 January 2005. The Commission has now been notified of this fact.

Council Directive 2003/96/EC of 27 October 2003 restructures the Community framework for the taxation of energy products and electricity. The deadline for transposition was 31 December 2003. As was already outlined in response to the Parliamentary Question No. 7281/05 of 2 March 2005, Ireland was already in compliance with all significant requirements of the directive prior to 1 January 2004. However, the outstanding elements of the directive were transposed through the Finance Act 2005. A letter notifying the Commission of transposition will issue shortly.

Council Directive 2004/56/EC of 21 April 2004, amending Directive 77/799/EEC, concerns mutual assistance in the field of direct taxation, certain excise duties and taxation of insurance premiums. The deadline for transposition was 1 January 2005. A statutory instrument is being prepared and the directive will be transposed shortly.

Every effort is being made in my Department, in conjunction with the Office of the Attorney General and the Office of the Parliamentary Counsel to the Government, to ensure that any outstanding directives will be transposed as a matter of urgency and that remaining directives will be transposed on time.

Decentralisation Programme.

Paul McGrath

Ceist:

128 Mr. P. McGrath asked the Minister for Finance if an evaluation of the proposed decentralisation of Ordnance Survey Ireland has been prepared or presented to him. [13318/05]

Minister for Finance (Mr. Cowen)

As I stated in my reply to Parliamentary Question No. 52 dated 1 February 2005 and Parliamentary Question No. 69 dated 3 March 2005, all organisations that are decentralising, including Ordnance Survey Ireland, OSI, have prepared and submitted an implementation plan as requested by the decentralisation implementation group, DIG. This plan included detailed material on all issues to be addressed in terms of people, property and business planning and will be further developed as additional information emerges. The plan also incorporates specific risk assessment and mitigation strategies. The plan was circulated to all staff and has been placed on the OSI Intranet.

In November, the DIG published its list of "early movers" and this list, which was accepted by Government, does not include Ordnance Survey Ireland, OSI. It is expected that a further report will issue from the DIG dealing with all remaining locations, including Dungarvan.

Question No. 129 answered with QuestionNo. 91.

Financial Services Regulation.

Joe Costello

Ceist:

130 Mr. Costello asked the Minister for Finance the progress made in his discussions with the Financial Services Ombudsman Council about the financial service providers not regulated by the financial regulator that should be brought within the scope of the Financial Services Ombudsman; and if he will make a statement on the matter. [13341/05]

Minister for Finance (Mr. Cowen)

Following consultation with the Financial Services Ombudsman Council and the financial regulator, I have made regulations to extend the remit of the Financial Services Ombudsman. Consequently, the ombudsman can deal with eligible consumer complaints against financial service providers that are not subject to regulation by the financial regulator but are covered by the terms of the Consumer Credit Act. The ombudsman can also deal with complaints against the Voluntary Health Insurance Board.

The ombudsman's remit now extends to complaints against all significant providers of financial services in the State. These include credit institutions; insurance companies; credit unions; intermediaries, including mortgage and credit intermediaries; providers of hire purchase and consumer hire facilities; moneylenders; pawnbrokers; non-deposit taking lenders; and all lenders who provide finance on the security of the family home.

The regulations are contained in SI 191 of 2005 which has been laid before both Houses of the Oireachtas and is available on my Department's website.

Decentralisation Programme.

Ruairí Quinn

Ceist:

131 Mr. Quinn asked the Minister for Finance the total anticipated costs, in terms of acquiring and equipping premises and other related costs, at the latest date for which figures are available of the original decentralisation programme announced in budget 2004 and the slimmed down version announced in December 2004; and if he will make a statement on the matter. [13360/05]

Minister of State at the Department of Finance (Mr. Parlon)

The Government is committed to the full implementation of the decentralisation programme announced in budget 2004, involving some 10,500 Civil Service and public service jobs in more than 56 locations. The Office of Public Works is in the process of procuring appropriate properties in the designated locations for the Departments and agencies involved, with much progress having been made over the past number of months. Property acquisition negotiations are completed or are significantly advanced at more than 20 locations, with the most recent contract signed in Sligo earlier this month.

The prevailing property market conditions in each geographical area have a significant bearing on the cost of acquiring sites. As the acquisition process is still in progress, it is not possible at this stage to provide a precise estimate of the cost of the site acquisition programme. However, for working purposes only, an indicative figure of €75 to €100 million is being used by the OPW.

The decentralisation implementation group, DIG, announced the names of the Departments and organisations selected to move in the first phase of the programme on 24 November 2004. A further report from the group on the procurement and financial issues relating to property was also published on 24 November 2004. The next stage in the decentralisation process will focus on the construction of office accommodation on the sites being procured by the OPW. In line with the DIG report on procurement, the OPW advertised for expressions of interest in the first 15 design-build projects in December 2004. A significant response was received and a number of contractors are being pre-qualified. The programme is on target to meet the deadlines published by the DIG.

In regard to the public private partnership, PPP, approach recommended by the DIG, the OPW has been developing a comprehensive risk-adjusted costing of project elements to measure the value-for-money of future PPP bids. It is anticipated that, in the vast majority of cases, the accommodation facilities will be provided by the construction of new office buildings and cost estimation can be approached on that basis. However, in advance of actual market testing of any procurement methodology, it is possible only to assign the most general measurements of cost to such a large-scale, diverse and complex programme.

It is estimated that approximately 210,000 sq. m. of office space will be required to accommodate the total numbers included in the programme. Current OPW cost norms in respect of offices indicate an average build-cost to fit-out standard in the range of €1,800 per square metre to €2,200 per square metre. Such figures exclude VAT, professional fees and inflation. In addition, the cost of equipping the accommodation to standard office equipment levels could be estimated at €4,000 per person. This would exclude the cost of information and communication technology and specialised equipment requirements.

Such general measurements of cost do not include specialised facility and equipment requirements and other variables which would arise from the spread of possible procurement methodologies. Moreover, general cost indicators of this type show a snapshot in time. It is self evident that a firmer scale of costs for the decentralisation programme will only emerge on foot of actual cost proposals being received from the market later this year. Nevertheless, we can clearly anticipate that the cost of providing accommodation infrastructure in provincial locations compared with central Dublin locations should yield considerable cost savings to the State over time in terms of site costs, capital build costs and maintenance costs.

Health Services.

Billy Timmins

Ceist:

132 Mr. Timmins asked the Tánaiste and Minister for Health and Children, further to Parliamentary Question No. 329 of 26 January 2005, the position in regard to a person (details supplied) in County Wicklow; if the decision will be re-examined and this person treated as speedily as possible; and if she will make a statement on the matter. [13472/05]

Tánaiste and Minister for Health and Children (Ms Harney)

The Health Act 2004 provided for the Health Service Executive, which was established on 1 January 2005. Under the Act, the executive has the responsibility to manage and deliver, or arrange to be delivered on its behalf, health and personal social services. This includes responsibility for orthodontic services. Accordingly, my Department has requested the chief officer for the executive's eastern regional area to investigate the matter raised and to reply directly to the Deputy.

Mental Health Services.

Denis Naughten

Ceist:

133 Mr. Naughten asked the Tánaiste and Minister for Health and Children, further to Parliamentary Question No. 201 of 7 October 2004, the progress to date on the development of the Roscommon-east Galway services; and if she will make a statement on the matter. [13533/05]

Minister of State at the Department of Health and Children (Mr. T. O’Malley)

The Health Act 2004 provided for the Health Service Executive, which was established on 1 January 2005. Under the Act, the executive has the responsibility to manage and deliver, or arrange to be delivered on its behalf, health and personal social services. This includes the development and modernisation of mental health services in east Galway and Roscommon. Accordingly, my Department has requested the chief officer for the Health Service Executive's western area to investigate the matter raised and to reply directly to the Deputy.

Cancer Screening Programme.

Denis Naughten

Ceist:

134 Mr. Naughten asked the Tánaiste and Minister for Health and Children, further to Parliamentary Question No. 793 of 29 September 2004, if she will report on the progress to date; and if she will make a statement on the matter. [13534/05]

Tánaiste and Minister for Health and Children (Ms Harney)

The former health board executive commissioned an international expert in cervical screening to examine the feasibility and implications of the national roll-out of a cervical screening programme. The examination included an evaluation of the current pilot programme in the mid-western area, quality assurance, laboratory capacity and organisation and the establishment of national governance arrangements. The expert's report was published on 14 December 2004.

I am committed to the national roll-out of a cervical screening programme in line with international best practice. International evidence demonstrates the proven efficacy of programmes that are effectively managed and meet quality assurance standards. Careful planning and consultation with relevant professional and advocacy stakeholders is required before I make definite policy decisions on a national roll-out.

My Department is now consulting with the Irish College of General Practitioners, An Bord Altranais, the Academy of Medical Laboratory Science, the Institute of Obstetricians and Gynaecologists of the Royal College of Physicians of Ireland, the faculty of pathology of the Royal College of Physicians of Ireland, the Women's Health Council and the Irish Cancer Society on the report. The consultation with these key stakeholders is well advanced and will be completed in a matter of weeks.

Health Services.

Billy Timmins

Ceist:

135 Mr. Timmins asked the Tánaiste and Minister for Health and Children, further to Parliamentary Questions Nos. 185 and 186 of 9 February 2005, the position in regard to the case of a person (details supplied) in County Wicklow; if this person will be seen as a matter of urgency; and if she will make a statement on the matter. [13569/05]

Billy Timmins

Ceist:

136 Mr. Timmins asked the Tánaiste and Minister for Health and Children, further to Parliamentary Questions Nos. 185 and 186 of 9 February 2005, the position in regard to a person (details supplied) in County Wicklow; if this person will be seen as a matter of urgency; and if she will make a statement on the matter. [13570/05]

Minister of State at the Department of Health and Children (Mr. S. Power)

I propose to take Questions Nos. 135 and 136 together.

The Health Act 2004 provided for the Health Service Executive, which was established on 1 January 2005. Under the Act, the executive has the responsibility to manage and deliver, or arrange to be delivered on its behalf, health and personal social services. This includes responsibility for the provision of health services in County Wicklow. Accordingly, my Department has requested the chief officer for the executive's eastern regional area to investigate the matters raised as a matter of urgency and to reply direct to the Deputy.

Hospital Services.

Health Services.

The Health Act 2004 provided for the Health Service Executive, which was established on 1 January 2005. Under the Act, the executive has the responsibility to manage and deliver, or arrange to be delivered on its behalf, health and personal social services. This includes responsibility for health services for patients with cystic fibrosis.

The Cystic Fibrosis Association of Ireland commissioned Dr. Ronnie Pollock to review the existing hospital services for people with cystic fibrosis in the context of accepted international standards. Dr. Pollock's report, which was officially launched earlier this year, provides an assessment of need for current and future cystic fibrosis patients and makes a number of recommendations with regard to the numbers and categories of staff appropriate for a modern, multidisciplinary cystic fibrosis service. The report concludes that cystic fibrosis care should be provided in fewer units of a more significant size to ensure viable staffing levels can be maintained and that staff have a sufficient workload to enable them to maintain their skills level.

Following the publication of the Pollock report, the Health Service Executive met with the Cystic Fibrosis Association of Ireland and agreed to the latter's request to establish a working group to consider the report's recommendations. The group, which is multidisciplinary in its composition, is chaired by the HSE. The group held its first meeting in early April and I understand it hopes to complete its work over the next few months.

My Department is also advised that, in parallel with the work of the group, the Health Service Executive is pursuing with St. Vincent's Hospital, which is designated as the national adult cystic fibrosis centre, proposals for improvement to the physical infrastructure of the centre. Finally, I met in recent weeks with representatives of the Irish Donor Network, including the chief executive of the Cystic Fibrosis Association of Ireland, to discuss issues relating to organ transplantation services.

Hospital Services.

Liam Aylward

Ceist:

151 Mr. Aylward asked the Tánaiste and Minister for Health and Children if a person (details supplied) in County Kilkenny will be admitted for surgery to Tallaght Hospital. [13593/05]

Tánaiste and Minister for Health and Children (Ms Harney)

The Health Act 2004 provided for the Health Service Executive, which was established on 1 January 2005. Under the Act, the executive has the responsibility to manage and deliver, or arrange to be delivered on its behalf, health and personal social services. As the person referred to by the Deputy resides in County Kilkenny, my Department has requested the chief officer for the executive's south eastern area to investigate the matter and reply directly to the Deputy.

Cancer Screening Programme.

Kathleen Lynch

Ceist:

152 Ms Lynch asked the Tánaiste and Minister for Health and Children if she has information regarding a private consortium putting together a proposal to provide the BreastCheck services in the Munster region; and if she will make a statement on the matter. [13594/05]

Tánaiste and Minister for Health and Children (Ms Harney)

I am not aware of any proposal by a private consortium to provide BreastCheck services in the Munster region. The roll out of the national breast screening programme to the remaining regions in the country is a major priority in the development of cancer services. This will ensure that all women in the relevant age group in every county have access to breast screening and follow up treatment where appropriate.

A design brief for the BreastCheck static units at the South Infirmary-Victoria Hospital, Cork and University College Hospital, Galway, has been completed. The advertisement for the appointment of a design team will be placed in the EU Journal shortly. I am confident that the target date of 2007 for the expansion of BreastCheck nationally will be met.

Any woman, irrespective of her age or residence, who has immediate concerns or symptoms should consult her GP who, where appropriate, will refer her to the symptomatic services in her area.

Vaccination Programme.

John McGuinness

Ceist:

153 Mr. McGuinness asked the Tánaiste and Minister for Health and Children the cost and practicality of using local health clinics to administer flu vaccinations as an alternative to general practitioners. [13595/05]

Tánaiste and Minister for Health and Children (Ms Harney)

Other costs would also, of course, be associated with a medical card such as the dental treatment services scheme, DTSS. Based on the current cost of the DTSS for existing medical card holders, the cost of extending the scheme to the whole population would be approximately €162 million, allowing for potential savings of approximately €50 million on the dental treatment benefit scheme. However, the final cost could be higher than €162 million, depending on the outcome of negotiations that might be held on the matter. The issue of prescription charges, which exist in the UK but from which the majority of the UK population is exempt, has not been factored into this calculation. The Government is fully committed to the extension of medical card coverage as set out in the health strategy.

Health Service Staff.

John McGuinness

Ceist:

158 Mr. McGuinness asked the Tánaiste and Minister for Health and Children the number of midwives employed by the Health Service Executive. [13600/05]

Tánaiste and Minister for Health and Children (Ms Harney)

The Health Act 2004 provided for the Health Service Executive, HSE, which was established on 1 January 2005. Under the Act, the executive has the responsibility to manage and deliver, or arrange to be delivered on its behalf, health and personal social services. This includes responsibility for the employment of nursing and midwifery staff. Accordingly, my Department has requested the acting national director for human resources at the HSE to investigate the matter raised and to reply directly to the Deputy.

John McGuinness

Ceist:

159 Mr. McGuinness asked the Tánaiste and Minister for Health and Children the vetting procedures in place for potential new employees within the health service, especially those potentially likely to have dealings with children; the funding being allocated in 2005 for such procedures; and if she will make a statement on the matter. [13601/05]

Minister of State at the Department of Health and Children (Mr. B. Lenihan)

164 Ms O’Sullivan asked the Tánaiste and Minister for Health and Children if social care leaders who hold a diploma in social care from the School of Social Education, Kilkenny, will have their qualification recognised to give them equality with other social care leaders; and if she will make a statement on the matter. [13609/05]

Tánaiste and Minister for Health and Children (Ms Harney)

The report of the expert group on various health professions published in April 2000 recommended the establishment of a joint management and union committee to deal with issues arising from the recognition of the autonomy of the child care worker profession. The joint committee on social care professionals was established to examine these issues, including the establishment of a proper career structure for child care workers and a review of the training available with a view to the introduction of a nationally recognised professional qualification.

Arising from the work of the joint committee, a new grading structure was agreed for the profession together with a title change from child care to social care. The joint committee recommended that the minimum standard for accreditation as a social care worker be equivalent to the relevant diplomas awarded by the Higher Education and Training Awards Council and the Dublin Institute of Technology. The grade of social care leader was established as a promotional grade and staff now appointed as social care leaders are expected to hold the relevant professional qualifications.

The joint committee also made recommendations on the establishment of arrangements for the accreditation of qualifying courses and the validation of alternative courses or qualifications acquired outside this country. My Department is working with the Health Service Executive and other agencies to progress the development of the necessary national accreditation and assessment frameworks in the context of the provisions of the Health Act 2004.

Organ Retention.

Seán Haughey

Ceist:

165 Mr. Haughey asked the Tánaiste and Minister for Health and Children if there are guidelines in place relating to the retention of organs of deceased elderly persons by hospitals; if the families of these persons should be informed that retention has taken place; and if she will make a statement on the matter. [13610/05]

Tánaiste and Minister for Health and Children (Ms Harney)

In late 1999, my Department wrote to all health boards and hospitals requesting that they ensure that a policy of informed consent should operate in respect of the retention of organs following post mortem examination, pending the issue of guidelines by the faculty of pathology. In February 2000, the faculty issued its "Guidelines for post mortem consent and retention of tissues at post mortem examination".

The Health Services Executive has confirmed that guidelines and protocols are in place for families in respect of both coroners' and non-coroners' post mortems. In accordance with these guidelines, families are to be informed when retention takes place in a coroner's post mortem and permission is to be sought to retention in the case of a non-coroner's post mortem.

Disabled Drivers.

Billy Timmins

Ceist:

166 Mr. Timmins asked the Minister for Finance the position with the case of a person (details supplied) in County Wicklow; if it can be dealt with as speedily as possible; and if he will make a statement on the matter. [13473/05]

Minister for Finance (Mr. Cowen)

I have no direct responsibility for the day to day operation of the medical board of appeal for the disabled drivers and disabled passengers tax concessions scheme. As the Deputy is aware, there have been a number of administrative difficulties with the board of appeal. However, these have now been resolved, and in this respect I appointed a new chairperson to the board on 14 March and a new secretary commenced employment last week.

It is expected that the board of appeal will resume its meetings very shortly. In addition, structures are being put in place to allow the board to meet frequently and to address the current backlog of appeals. As indicated in my reply to the Deputy on 22 February, I will arrange for the new secretary to the board to contact the individual concerned in regard to his appeal.

Billy Timmins

Ceist:

167 Mr. Timmins asked the Minister for Finance the position with the case of a person (details supplied) in County Wicklow; if it can be dealt with as speedily as possible; and if he will make a statement on the matter. [13474/05]

Minister for Finance (Mr. Cowen)

I have no direct responsibility for the day to day operation of the medical board of appeal for the disabled drivers and disabled passengers tax concessions scheme. As the Deputy is aware, there have been a number of administrative difficulties with the board of appeal. However, these have now been resolved and in this respect I appointed a new chairperson to the board on 14 March and a new secretary commenced employment last week.

It is expected that the board of appeal will resume its meetings very shortly. In addition, structures are being put in place to allow the board to meet frequently and to address the current backlog of appeals. As indicated in my reply to the Deputy on 22 February, I will arrange for the new secretary to the board to contact the individual concerned in regard to his appeal.

Departmental Staff.

Tony Gregory

Ceist:

168 Mr. Gregory asked the Minister for Finance, further to Parliamentary Question No. 185 of 20 April 2005, the number of permanent but unestablished civil servants serving in the State. [13530/05]

Minister for Finance (Mr. Cowen)

The precise information the Deputy seeks is not held centrally by my Department at present. I am having it compiled and will make it available to the Deputy shortly.

Ceist:

172 Mr. McGuinness asked the Minister for Finance the additional revenues likely to accrue from the introduction of a new top rate of 50% on incomes greater that €100,000 per annum. [13662/05]

Minister for Finance (Mr. Cowen)

I propose to take Questions Nos. 171 and 172 together.

It is assumed that the threshold for the proposed new top rates of income tax mentioned by the Deputy would not alter the existing standard rate band structure applying to single and widowed persons, to lone parents and married couples and would also provide for the insertion of a new band at 42% up to €100,000 for all individual taxpayers.

On this basis, I am advised by the Revenue Commissioners that the full year yield to the Exchequer, estimated by reference to 2005 incomes, of the introduction of a new top rate of tax of 45% on incomes in excess of €100,000 is €147 million and for a top rate of 50% is €393 million.

These figures are provisional and subject to revision.

John McGuinness

Ceist:

173 Mr. McGuinness asked the Minister for Finance the cost of providing tax relief at the top rate to all taxpayers who are contributing to pensions, subject to a contribution cap of €250,000. [13663/05]

Minister for Finance (Mr. Cowen)

Tax relief on individual pension contributions is allowed at the taxpayer's marginal tax rate, that is, at the standard or higher rate as appropriate in each case. It is assumed that the change mentioned by the Deputy is to provide tax relief at the top rate of tax for all pension contributions by individuals, including those currently relieved at the standard rate.

It is not possible to provide an estimate in respect of employee and employer contributions to occupational pensions because the relevant data on contributions is not captured in such a way as to provide a dedicated basis for compiling this information. Tax relief for pension contributions by employees is normally given by way of a deduction from total income in arriving at income for tax purposes, that is, the income for tax purposes of employees is net of their pension contributions, the "net pay" arrangement. The employer's contributions are an allowable deduction from profits and are not specifically recorded in Revenue Commissioners statistics.

Provisions were included in the Finance Act 2004 requiring employers to provide data on superannuation contributions in the P35 form to be filled by employers in February 2006. Preliminary information should become available in mid-2006, bearing in mind the Revenue Commissioners have to carry out a programme to check the quality, consistency and accuracy of the returns. These changes will yield additional information regarding the overall cost of tax relief for pension contributions but as the returns will be aggregated at employer level they will not provide a precise basis for measuring the potential impact on the Exchequer of proposals for changes at individual level.

As regards the self employed and certain employees in pensionable employment, there are data available relating to relief on contributions for retirement annuity contracts, RACs, for the short tax year 2001. RACs are subject to a current contribution cap of €254,000. On that basis the full year cost to the Exchequer, adjusted for a 12 month year, of the change mentioned is tentatively estimated at approximately €23 million but could be considerably higher if the change resulted in new pension contributors claiming the relief.

Question No. 174 answered with QuestionNo. 60.

John McGuinness

Ceist:

175 Mr. McGuinness asked the Minister for Finance the cost to the State of tax relief for health insurance in 2004. [13665/05]

Minister for Finance (Mr. Cowen)

I am informed by the Revenue Commissioners that the cost to the Exchequer of tax relief allowed for insurance against expenses of illness in the calendar year 2004 was €218 million.

Drainage Schemes.

Bernard J. Durkan

Ceist:

176 Mr. Durkan asked the Minister for Finance if his Department has received communication from Kildare County Council with a view to undertaking urgently required drainage works in the vicinity of Allenwood, Robertstown and Prosperous, County Kildare; and if he will make a statement on the matter. [13696/05]

Minister of State at the Department of Finance (Mr. Parlon)

I refer the Deputy to my reply of 13 April, outlining the position with Allenwood. The Office of Public Works has not received any communication from Kildare County Council concerning drainage works in the vicinity of Allenwood, Robertstown and Prosperous, County Kildare.

As the Allenwood, Robertstown and Prosperous areas form part of the Rathangan drainage district, all matters relating to drainage in these areas are a matter for the local authority.

Tax Yield.

Bernard J. Durkan

Ceist:

177 Mr. Durkan asked the Minister for Finance the extent to which income tax and or other revenue returns are on target to date for 2005; and if he will make a statement on the matter. [13697/05]

Minister for Finance (Mr. Cowen)

Overall tax revenues to end March 2005, at €9,024 million, were €221 million or 2.5% ahead of the Department's tax profile target published in January last. Of the main individual tax heads, income taxes were €12 million, 0.5%, below target. VAT receipts were €139 million, 4%, above target. Other taxes to perform ahead of expectations were stamp duties, + €39 million or 7.3%; corporation tax, + €12 million or 2.1%; customs duties, + €12 million or 28.1%; capital acquisitions tax, + €8 million or 17.4%. On the other hand, capital gains tax came in €45 million or 8.8% below target while excises also performed marginally below expectations, —€3 million or 0.2%.

Fiscal Policy.

Bernard J. Durkan

Ceist:

178 Mr. Durkan asked the Minister for Finance the extent to which the Government’s capital and current spending programme are on target; and if he will make a statement on the matter. [13698/05]

Minister for Finance (Mr. Cowen)

The financial regulator also monitors developments in this area in view of the potential consequences of card fraud for consumers and has provided advice to consumers on this issue through a fact sheet issued under the "It's Your Money" initiative.

Environmental Policy.

Bernard J. Durkan

Ceist:

182 Mr. Durkan asked the Minister for Finance his proposals to offer incentives to encourage road fuel oil conservation; and if he will make a statement on the matter. [13702/05]

Bernard J. Durkan

Ceist:

183 Mr. Durkan asked the Minister for Finance the financial incentives he has to encourage the use of renewable energy in motor vehicles; and if he will make a statement on the matter. [13703/05]

Minister for Finance (Mr. Cowen)

I propose to answer Questions Nos. 182 and 183 together.

First, it should be noted that the vehicle registration tax, VRT, structure incentivises the purchase of cars with smaller engines, which generally have lower fuel consumption. As regards specific measures, there is the recent introduction of a pilot scheme for excise relief for biofuels, as provided for by section 50, Finance Act 2004, which is currently being advertised by the Department of Communications, Marine and Natural Resources, and the extension of 50% VRT relief, until end 2006, for hybrid vehicles which have significantly lower fuel consumption and emissions than similar sized petrol cars.

I also provided for an excise differential for sulphur free fuels in the Finance Act 2005, which I expect to commence in July. This measure will have immediate and tangible environmental and health benefits. In addition, there are also a number of fiscal incentives which promote the use of public transport, including the benefit-in-kind exemption on employer provided commuter tickets and various capital allowances for the development of park and ride facilities in the larger urban areas. In respect of further proposals, I am open minded towards fiscal initiatives that will benefit the environment. However, any proposals will be considered in the context of the forthcoming budgetary process.

Decentralisation Programme.

Bernard J. Durkan

The disabled drivers and disabled passengers tax concessions scheme is open to people with disabilities who meet the specified criteria and have obtained a primary medical certificate to that effect from the local health service executive. Where the issue of the required certificate is refused, this can be appealed to the disabled drivers medical board of appeal, an independent body, whose decision is final. The medical criteria for the purposes of the tax concessions under this scheme relate to six different types of disablement and a qualifying person must satisfy one or more of them.

An individual who obtains a primary medical certificate qualifies for remission or repayment of vehicle registration tax, repayment of value added tax, VAT, on the purchase of the vehicle and a repayment of VAT on the cost of adaptation of the vehicle. Repayment of the excise duty on fuel used in the motor vehicle and exemption from annual road tax to local authorities are also allowed.

Tax Code.

Emmet Stagg

Ceist:

187 Mr. Stagg asked the Minister for Finance the position with a claim for a refund of tax for medical expenses in the name of a person (details supplied) in County Kildare; and if he will make a statement on the matter. [13719/05]

Minister for Finance (Mr. Cowen)

I have been informed by the Revenue Commissioners that a letter issued to the taxpayer on 25 April 2005 outlining details of the refund due to him. A cheque is issuing on 28 April 2005.

Special Savings Incentive Scheme.

Michael Ring

Ceist:

188 Mr. Ring asked the Minister for Finance if persons who joined the SSIA scheme in 2001 when they were residing here but who have moved abroad since and are still paying in to a SSIA will receive the same benefits in the scheme at the end of the five year term. [13720/05]

Minister for Finance (Mr. Cowen)

The SSIA legislation contained in part 36A of the Taxes Consolidation Act 1997, as inserted by section 33 of the Finance Act 2001, requires inter alia that, in order for a saver to get full benefits from his or her SSIA account, he or she must be resident in the State for tax purposes when the SSIA is commenced and, at all times during the term of the SSIA, is either resident or ordinarily resident in the State.

A person is regarded as resident in the State if he or she has spent 183 days in the State in a calendar year or leaves the State early in the year but has spent more than 30 days in the State in that year and between that year and the previous year has spent a total of at least 280 days in the State. A person is deemed to be ordinarily resident in the State for each of the three years after the year in which he or she was last resident in the State. Where the resident/ordinarily resident requirement is satisfied, the saver gets the full benefits of the scheme. Where this requirement is not satisfied, the person is required to close the SSIA and the value of assets in the account is taxed at 23%.

Any person wishing to clarify their resident/ordinarily resident position may contact the Revenue Commissioners' SSIA help line — LoCall: 1890 463626 or 00353 61 48 8000.

Tax Code.

Jerry Cowley

Ceist:

189 Dr. Cowley asked the Minister for Finance if he will introduce a special tax incentive scheme due to the loss of approximately 1,000 jobs in north Mayo in the past five years and the lack of economic development in the area; and if he will make a statement on the matter. [13469/05]

Minister for Finance (Mr. Cowen)

The Government's taxation policy is designed to maximise the employment and economic benefits of industrial development by creating an attractive climate for investment. In this respect, Ireland offers one of the most beneficial corporate tax environments in the EU with a corporation tax rate of 12.5% applying since 1 January 2003. This is a general measure which applies across the board to companies located in all areas and regions in the State. As such, it does not conflict with EU state aid rules. A proposal to offer tax incentives to companies in a specific region or specific towns would be state aid and would have to be examined and approved by the EU Commission.

Question No. 190 answered with QuestionNo. 71.

Fisheries Protection.

Trevor Sargent

Ceist:

191 Mr. Sargent asked the Minister for Communications, Marine and Natural Resources the plans he has to introduce legal protection for coarse fish in addition to the protection afforded to the pike species in order to protect stocks of other coarse fish such as bream and tench from destruction by both commercial and non-commercial interests. [13640/05]

Minister of State at the Department of Communications, Marine and Natural Resources (Mr. Gallagher)

Under the Fisheries Acts, primary responsibility for the conservation and protection of inland fisheries stocks rests with the central and regional fisheries boards. Earlier this year, I requested the views of each of the central and regional fisheries boards on the issues of prohibiting the taking of all coarse fish and their transfer alive to other waters in their respective regions with a view to determining whether a by-law banning the killing of certain or all coarse fish is necessary. I am awaiting their advice and recommendations.

Landslide Research.

Jerry Cowley

Ceist:

192 Dr. Cowley asked the Minister for Communications, Marine and Natural Resources if his Department has plans to provide the Geological Survey of Ireland with additional sponsorship to enable students to research and study slides (details supplied) and to develop a better understanding of the cause, the mechanism and the risk of these slides; and if he will make a statement on the matter. [13666/05]

Minister for Communications, Marine and Natural Resources (Mr. N. Dempsey)

Following the occurrence of landslides at Pollatomish, County Mayo, and Derrybrien, County Galway, the Geological Survey of Ireland, GSI, established a national landslides working group in 2004 to collate information and examine the causes of landslides throughout the island of Ireland. The working group draws its members from the State and third level sectors in the Republic and Northern Ireland. It is multidisciplinary and includes expertise on geology, geomorphology, engineering, planning, climatology and geographic information systems.

The working group is building a national database of post-landslide events and it expects to publish its findings later this year. The working group also facilitates research into landslides, with several postgraduate projects already underway. The GSI is currently undertaking a pilot study of landslide susceptibility mapping in the uplands of Counties Leitrim and Sligo. This mapping could assist in formulating planning guidance for local authorities with regard to landslide hazards and the pilot study will assess its effectiveness under Irish conditions. It is expected that proposals will emerge from the working group for deepened research into the causes of these landslides and their associated risks. I am examining all options to ensure the GSI will develop a full understanding of these phenomena.

Overseas Development Aid.

Charlie O'Connor

Ceist:

193 Mr. O’Connor asked the Minister for Foreign Affairs the schedule being followed in respect of the proposed White Paper on assistance to third world countries; and if he will make a statement on the matter. [13639/05]

Minister of State at the Department of Foreign Affairs (Mr. C. Lenihan)

At the end of 2004, the Government announced that a White Paper will be published on the future of Ireland's official development assistance programme. This will be the first ever White Paper on the programme and it comes at a time when unprecedented resources are being allocated to development co-operation. At least €1.8 billion of public money will be spent in this area over the next three years and it is important that the public has an opportunity to make its views known about how best to spend it.

As a first step in the preparation of the White Paper, the Department of Foreign Affairs is engaged in a wide ranging process of public consultation. In January of this year, advertisements were placed in the national press seeking written submissions on the future of the programme. The deadline for the receipt of submissions is 30 April but extensions have been granted to those organisations which have sought them.

A series of public meetings has been arranged in different locations around the country and is now under way. The list of meetings currently scheduled is 13 April in Limerick, 27 April in Waterford, 3 May in Athlone, 4 May in Galway, 10 May in Cork, 17 May in Tralee and 24 May in Dublin. This list is not exhaustive. I plan to hold further meetings in September to cover those parts of the country not covered by the meetings currently scheduled. I will attend all of the planned meetings to listen to the views offered and to answer questions as appropriate.

In September, the advisory board to Development Co-operation Ireland will expand its regular development forum to facilitate further consultations on the White Paper. While the organisation of the forum is primarily a matter for the advisory board, it is expected that participants will be drawn from academia, trade unions, business, the media, political parties and the social partners, in addition to the usual attendees from NGOs, the missionary organisations and my Department.

Views will also be sought from multilateral organisations in Geneva and New York, in particular those UN agencies and bodies with which Ireland has a long standing relationship. We will also be examining the work of other major donors, including our EU partners. At the end of our consultations, my Department will begin the work of analysing in detail the submissions and other information that has been gathered and will consult on an ongoing basis with other Departments. I envisage that a draft of the White Paper will be ready for circulation to Departments early in 2006.

It is expected that the White Paper will be published in the first half of 2006. The White Paper offers an important opportunity to set out clearly the principles which have guided our work to date and also to examine how we can best address the challenges facing us in the future in this most important area of our foreign policy.

Human Rights Issues.

Pat Carey

Ceist:

194 Mr. Carey asked the Minister for Foreign Affairs if his attention has been drawn to suggestions that a plane chartered by the US Government and carrying prisoners facing torture in other countries, for example, Syria, uses Shannon Airport for landing or refuelling; and if he will make a statement on the matter. [13671/05]

Minister for Foreign Affairs (Mr. D. Ahern)

I refer the Deputy to my reply to Parliamentary Questions Nos. 152, 94 and 214 of 2 February 2005, 8 March 2005 and 22 March 2005, respectively, regarding the alleged illegal use of Shannon Airport for the transit of US prisoners.

This matter has been raised in discussions with the US authorities. They have confirmed that they do not use Irish airports for this purpose and that they will not seek to use Irish airports for prisoner transit without seeking the authorisation of the Irish authorities.

Media Censorship.

Pat Carey

Ceist:

195 Mr. Carey asked the Minister for Foreign Affairs if, during his meetings and contacts with the government of China, he will raise the matter of the recent halting of transmission of the only uncensored news in Mandarin to reach mainland China via a television channel (details supplied); and if he will make a statement on the matter. [13672/05]

Minister for Foreign Affairs (Mr. D. Ahern)

I am aware of reports that Eutelsat, a satellite operator headquartered in Paris, had decided not to renew the broadcasting contract of New Tang Dynasty television, which broadcasts to Europe and China. I understand, however, that legal negotiations are currently ongoing between the two parties on the matter and that the New Tang Dynasty television continues to broadcast while these negotiations continue. The Government fully supports the right to freedom of expression and to an open media. However, given, inter alia, that this is a decision taken by a private company, I do not feel that it would be appropriate for me to make any comment on the matter.

Overseas Missions.

John Gormley

Ceist:

196 Mr. Gormley asked the Minister for Foreign Affairs the details of Irish involvement in the recently announced EU police mission in Kinshasa; if there are Irish personnel on this mission; if not, if there are plans for Irish involvement; and if he will make a statement on the matter. [13707/05]

Minister for Foreign Affairs (Mr. D. Ahern)

The European Union police mission in Kinshasa, known as EUPOL Kinshasa, was established by the External Relations Council in December 2004. The mission is due to be formally launched in Kinshasa later this week at a ceremony to be attended by the Secretary General high representative, Javier Solana, and the EU's special representative to the Great Lakes region, Aldo Ajello.

The EU has already funded the training of an integrated police unit, IPU, in Kinshasa aimed at providing security for the forthcoming elections in the Democratic Republic of Congo, currently scheduled for summer 2005. Ireland contributed €75,000 to support this programme. The first graduates of the training programme are now ready to take up duty. In this context, the EU has launched EUPOL Kinshasa as a mentoring, monitoring and advisory mission to the IPU as it commences its work. The mission is part of an overall EU commitment to support the transition process in the DRC and to help establish effective institutions promoting good governance, justice and the rule of law in that country. Ireland has not deployed personnel to EUPOL Kinshasa, which is a relatively small mission consisting of 35-40 international personnel, and has no plans to do so in the immediate future.

Diplomatic Representation.

John Gormley

Ceist:

197 Mr. Gormley asked the Minister for Foreign Affairs the Government’s views on the recent elections in Zimbabwe; the extent and nature of Irish diplomatic relations with President Mugabe and his regime; and if he will make a statement on the matter. [13708/05]

Minister for Foreign Affairs (Mr. D. Ahern)

I have already outlined in a statement issued on 1 April 2005 the serious concerns of the Government regarding the conduct of the parliamentary elections in Zimbabwe on 31 March 2005. The high percentage of voters turned away because their names did not appear on the electoral register, which is estimated at between 10% and15%, as well as the apparent use of postal votes in a concerted manner to influence the outcome in certain constituencies, made it difficult to conclude that the election could properly be regarded as free and fair.

Information which has become available since the election, including the report of the Irish ambassador who travelled to Zimbabwe to observe the elections, has only served to reinforce the assessment that the elections were not free and fair. An EU declaration to this effect was issued on 5 April. To date, none of those countries or organisations invited by the Zimbabwean Government to send external observers, including South Africa, the African Union and the SADC, Southern African Development Community, has been able to make an unambiguous pronouncement that the elections were free and fair. The principal opposition party, the Movement for Democratic Change, MDC, has drawn attention to major irregularities and discrepancies between the initial and final estimates of votes cast in certain constituencies. It has announced that it will challenge certain of these results in court.

Ireland, in its diplomatic relations, recognises states rather than governments. The Irish ambassador to South Africa is also accredited to Zimbabwe. He and members of his diplomatic staff pay regular visits there, including for the purposes of meeting with members of the Irish community as well as the Zimbabwean authorities and a wide range of political, religious and humanitarian contacts. I already informed the Dáil on 24 March of my intention to appoint an honorary consul general in Zimbabwe to improve the level of consular service which we provide to our nationals in Zimbabwe.

International Agreements.

John Gormley

Ceist:

198 Mr. Gormley asked the Minister for Foreign Affairs the levels of success to date with international ratification of the Rome Statute; if he will report on Ireland’s work in this regard and on general progression towards international agreement on the International Criminal Court; and if he will make a statement on the matter. [13709/05]

Minister for Foreign Affairs (Mr. D. Ahern)

A total of 139 states have signed the Rome Statute of the International Criminal Court. To date, 98 states have become parties to the statute. Together with our partners in the European Union, Ireland has been a consistent and strong supporter of the ICC, recognising it as an essential means of combating impunity for the most serious crimes of concern to the international community. This position has been recognised in the EU common position of 2001, amended in 2002, and comprehensively updated in June 2003.

The 2003 common position commits the Union and its member states to support the effective functioning of the court and to advance universal support for it by promoting the widest possible participation in the Rome Statute. In February 2004, a detailed action plan on the implementation of the 2003 common position was adopted under the auspices of the Irish Presidency of the European Union. During its EU Presidency, Ireland took a very active role in implementing the action plan, including raising it in EU political dialogue with third countries by making démarches encouraging support for the court in various capitals and in liaising with the court itself.

In addition, the EU and its member states have been generous supporters of initiatives to promote the court in third states, as well as to strengthen the capacity of states to co-operate with the court. In this context, during its EU Presidency, Ireland organised an ICC event for representatives of small island developing states in New York and co-sponsored an international conference on human rights and the ICC in Sana'a, Yemen. Ireland also provided funds towards a conference entitled "The ICC and the Arab World" which took place in Jordan in February 2005 and it is intended to provide funding to other such initiatives in support of the court in the course of this year. I assure Deputies of Ireland's continued interest in and support for the court as an essential means of combating impunity for genocide, crimes against humanity and war crimes.

John Gormley

Ceist:

199 Mr. Gormley asked the Minister for Foreign Affairs the level of implementation of the provisions of the biological and toxins weapons convention; and if he will make a statement on the matter. [13710/05]

Minister for Foreign Affairs (Mr. D. Ahern)

The Convention on the Prohibition of the Development, Production and Stockpiling of Bacteriological (Biological) and Toxin Weapons and on Their Destruction, often referred to as the biological and toxin weapons convention, BTWC, was opened for signature on 10 April 1972 and entered into force on 26 March 1975. Ireland is a state party to the convention.

Ireland has legislation currently in place that regulates the use of biological materials in conformity with the provisions of the convention. This legislation includes the Control of Exports Act 1983, the Control of Exports Order 2000, the Importation of Pathogenic Agents Order 1997 and the Safety, Health and Welfare at Work (Biological Agents) Regulations 1994, as amended in 1998. In addition, the export of biological toxins is covered by European Community dual-use export legislation and domestic law which controls the export of military goods.

The issue of national implementation of the BTWC forms part of the current BTWC programme of work, which will conclude at the 2006 review conference of the BTWC. It was decided at the 2003 meeting of state parties that state parties should, where necessary, enact or update national legal measures.

In line with this programme of work, this Department has recently examined whether the existing legislation has the effect of satisfying all requirements of the convention. Our conclusion is that some further legislative action may be required to fully meet the provisions of Article IV of the convention, which requires states parties of the convention to take "any necessary measures to prohibit and prevent the development, production, stockpiling, acquisition, or retention of the agents, toxins, weapons, equipment and means of delivery specified in Article I of the Convention, within the territory of such State, under its jurisdiction or under its control anywhere". Consultations with the relevant Departments have been initiated with a view to identifying the appropriate Department to sponsor such legislation.

Sports Capital Programme.

Jimmy Deenihan

Ceist:

200 Mr. Deenihan asked the Minister for Arts, Sport and Tourism when payment of a grant, under the sports capital programme, will be made to a club (details supplied) in County Kerry; and if he will make a statement on the matter. [13536/05]

Minister for Arts, Sport and Tourism (Mr. O’Donoghue)

The national lottery funded sports capital programme, which is administered by my Department, allocates funding to sporting and community organisations at local, regional and national level throughout the country. The programme is advertised on an annual basis.

The club in question was allocated a grant of €90,000 under the 2004 sports capital programme. A payment of €85,500, representing 95% of the grant, was issued to the club earlier this month. The remaining 5% of the grant, in this case €4,500, will be paid on completion of the defects liability period for the project in line with standard procedure for the programme.

Jerry Cowley

Ceist:

201 Dr. Cowley asked the Minister for Arts, Sport and Tourism the position regarding an application (details supplied); if his attention has been drawn to the amount of work carried out to date by this community in association with his Department; when funding will be forthcoming to enable this community to plan the completion of the project; and if he will make a statement on the matter. [13669/05]

Minister for Arts, Sport and Tourism (Mr. O’Donoghue)

The national lottery funded sports capital programme, which is administered by my Department, allocates funding to sporting and community organisations at local, regional and national level throughout the country. The programme is advertised on an annual basis.

Applications for funding under the 2005 programme were invited through advertisements in the press on 5 and 6 December last. The closing date for receipt of applications was 4 February 2005. All applications received before the deadline, including one from the organisation in question, are currently being evaluated against the programme's assessment criteria, which are outlined in the guidelines, terms and conditions of the programme. I intend to announce the grant allocations for the programme as soon as possible after the assessment process has been completed.

Jerry Cowley

Ceist:

202 Dr. Cowley asked the Minister for Arts, Sport and Tourism the position regarding an application (details supplied); and if he will make a statement on the matter. [13670/05]

Minister for Arts, Sport and Tourism (Mr. O’Donoghue)

The national lottery funded sports capital programme, which is administered by my Department, allocates funding to sporting and community organisations at local, regional and national level throughout the country. The programme is advertised on an annual basis.

Applications for funding under the 2005 programme were invited through advertisements in the press on 5 and 6 December last. The closing date for receipt of applications was 4 February 2005. All applications received before the deadline, including one from the organisation in question, are currently being evaluated against the programme's assessment criteria, which are outlined in the guidelines, terms and conditions of the programme. I intend to announce the grant allocations for the programme as soon as possible after the assessment process has been completed.

Swimming Pool Projects.

Bernard J. Durkan

Ceist:

203 Mr. Durkan asked the Minister for Arts, Sport and Tourism when the arrangements for the provision of a swimming pool proposed for north Kildare are likely to be concluded; and if he will make a statement on the matter. [13695/05]

Minister for Arts, Sport and Tourism (Mr. O’Donoghue)

Kildare County Council applied for grant aid under the local authority swimming pool programme towards the cost of replacing the swimming pool in Naas. I am pleased to say that I recently approved the contract documents for this project and this approval allows the council to seek tenders for the work proposed. The project will be considered further when the tender documentation is received.

There are four principal stages in the grant process — feasibility study-preliminary report, contract documents, tender approval and construction — and specific ministerial approval is required before a project can move from one stage to the next. Grant aid is allocated only when tenders have been approved for the project and the amount is capped at the time of allocation.

Under the pool programme, the maximum grant available is €3.8 million, which is available towards either the refurbishment of existing pools or the provision of new pools, subject in both cases to the total grant not exceeding 80% of the eligible cost of the project or, in the case of projects located in disadvantaged areas, 90% of the eligible cost.

Work Permits.

Martin Ferris

Ceist:

204 Mr. Ferris asked the Minister for Enterprise, Trade and Employment the number of work permits which have been issued to non-nationals employed by a company (details supplied) in County Galway; the type of permits issued; and when they were issued. [13630/05]

Minister for Enterprise, Trade and Employment (Mr. Martin)

Currently this employer holds one work permit issued by my Department. This permit is valid for one year from 7 March 2005.

Martin Ferris

Ceist:

205 Mr. Ferris asked the Minister for Enterprise, Trade and Employment the number of work permits which have been issued to non-nationals employed by a company (details supplied) in County Limerick; the type of permits issued; and when they were issued. [13631/05]

Minister for Enterprise, Trade and Employment (Mr. Martin)

Currently the employer about whom the Deputy asks is not the holder of any work permits.

Social Welfare Code.

Joan Burton

Ceist:

206 Ms Burton asked the Minister for Social and Family Affairs the examination verification process which was used in approving 1,416 exemptions from PRSI for employees of a company (details supplied); the regulatory or legal basis of the exemptions granted; the person who signed off the exemptions; if they were subject to review; the examination and verification which was carried out of social welfare payments in the employees’ home country; the employers’ contributions which were made in the employees’ home country; and if he will make a statement on the matter. [13613/05]

Minister for Social and Family Affairs (Mr. Brennan)

The regulatory basis for granting PRSI exemptions is contained in Article 97 of SI 312/1996. Similar provisions apply in respect of posted workers under EU Regulation 1408/71 and various bilateral agreements. These exemptions are granted for a period not exceeding 52 weeks and are subject, inter alia, to the employees having valid work permits.

All applications for exemption certificates made by this company were examined to ensure the various qualifying conditions were met. The exemption certificates were processed by a number of officials in my Department and the certificates were not subject to review.

Before exemption certificates were issued a declaration was obtained from the company in question that the employees continued to be subject to social insurance in their home country. Confirmation that these payments were being made has been requested from the relevant social insurance authority. The rate of social insurance payable by an employer in that country is 14%.

Social Welfare Benefits.

John McGuinness

Ceist:

207 Mr. McGuinness asked the Minister for Social and Family Affairs the cost in 2005 of raising the disability allowance to the level of the contributory old age pension. [13617/05]

Minister for Social and Family Affairs (Mr. Brennan)

Provision has also been made to pay a grant in respect of each care recipient. This will benefit those who provide care for three or more people. It is estimated that the improvements in the conditions applying to the respite care grant will result in an additional 9,200 full-time carers receiving the grant for the first time giving an estimated total of almost 33,000 full-time carers receiving the respite care grant of €1,000 in June this year. The cost of these improvements in the respite care grant will be over €13.5 million.

The grant will be payable from 2 June. From early May, application forms and information leaflets will be available throughout my Department's network of local offices and will also be available from citizens' information centres. They may also be requested by phone from my Department freephone help line 1800 690 590 from 27 April 2005 to 11 May 2005 or by downloading them from my Department's website, www.welfare.ie.

An extensive publicity campaign is planned to start this week and will include advertisements in both provincial and national newspapers as well as posters in various centres and offices. Officials of my Department have already briefed representatives of carers' organisations about the scheme. These organisations will in turn be providing information to their members.

My Department is setting up a special section to deal with this scheme. Arrangements are being put in place to ensure applications are processed efficiently and in a timely manner. As part of these arrangements a post office box number will be assigned to the scheme for easy processing of applications.

Social Welfare Allowances.

John McGuinness

Ceist:

210 Mr. McGuinness asked the Minister for Social and Family Affairs if he will consider introducing a waste allowance to accommodate those who, owing to the fact that their waste is collected by a private firm, are unable to avail of the waivers they would be entitled to if they lived in local authority areas in which waste collection has not been privatised. [13621/05]

Minister for Social and Family Affairs (Mr. Brennan)

The setting of waste management charges and the introduction of waivers in respect of waste charges is, as stated by my colleague, the Minister for the Environment, Heritage and Local Government, a matter for each local authority.

The introduction of a national social welfare scheme to address the issue is not considered feasible given the wide range of charging regimes and cost levels that exist in respect of waste management throughout the State. Any system put in place to assist people who rely on private domestic waste collection would have to take account of different local circumstances and it is a matter for the local authorities concerned to ensure that any necessary arrangements are in place locally to avoid hardship for people on social welfare payments and others on low incomes.

Question No. 211 answered with QuestionNo. 209.

Social Welfare Benefits.

John McGuinness

Ceist:

212 Mr. McGuinness asked the Minister for Social and Family Affairs the cost in 2005 of standardising the child dependant allowance for all children. [13623/05]

Minister for Social and Family Affairs (Mr. Brennan)

There are currently three different weekly rates of child dependant allowances payable to social welfare recipients, €16.80, €19.30 and €21.60. To standardise the three main rates of allowances at the highest rate of €21.60 would mean that approximately 243,000 full rate payments and 93,000 half rate payments would be increased at a cost of approximately of €59 million annually.

The policy direction followed by successive Governments has been to concentrate resources for child income support on the child benefit scheme rather than child dependant allowances, as the loss of child dependant allowances by social welfare recipients on taking up employment can act as a disincentive to availing of work opportunities.

Child benefit is neutral vis-à-vis the employment status of the parents and consequently does not contribute to such potential poverty traps. The Government’s commitment in this regard is reflected in the very substantial resources invested in the child benefit scheme since entering office, including the increases announced in budget 2005, which come into effect from April this year. These increases will bring the monthly rate of child benefit to €141.60 in respect of each of the first two children and €177.30 for third and subsequent children.

In the partnership agreement Sustaining Progress, the importance of child income support arrangements, including child dependant allowances, is recognised with a commitment to examine the effectiveness of current arrangements in ending child poverty. The question of further rationalisation of child dependant allowance will be a matter for consideration in a budgetary context and in the context of priorities generally.

Social Welfare Code.

John McGuinness

Ceist:

213 Mr. McGuinness asked the Minister for Social and Family Affairs his plans for the extension of the free travel pass for pensioners to cover the entire island; the likely cost to the Exchequer; and if he will make a statement on the matter. [13624/05]

Minister for Social and Family Affairs (Mr. Brennan)

Special cross-Border arrangements have been in place since 1995 which allow southern and northern free travel pass holders to undertake point to point cross-Border journeys free of charge.

The introduction of free travel on an all-Ireland basis would enhance these existing arrangements by enabling southern pass holders to make free journeys within the North. Similarly, Northern Ireland pass holders would be able to make internal journeys within the South free of charge to them. It is estimated that such a scheme would cost in the region of €2.5 million.

The programme for Government contains a commitment to introduce a system of all-Ireland free travel for pensioners and other eligible social welfare customer categories. However, there are a number of technical and financial issues to be resolved in order to implement an enhanced all-Ireland free travel system. These issues require discussion and agreement between my Department and the Northern Ireland Department with responsibility for transport policy, as well as the relevant northern and southern transport operators.

In September 2004, my predecessor met with the Minister of State at the Department for Regional Development in Northern Ireland to explore the potential for further co-operation between the two Departments on the proposal. They discussed the options and scope for co-funding the scheme and considered other relevant issues. I have followed up on that contact and I am continuing to examine the steps that need to be taken to proceed with the introduction of a scheme of free travel on an all-Ireland basis for pensioners and other eligible people.

Social Welfare Benefits.

Jack Wall

Ceist:

214 Mr. Wall asked the Minister for Social and Family Affairs the methodology of calculating rent subsidy as determined by community welfare officers in regard to areas of County Kildare; the credence which is given to proximity to Dublin in regard to rented accommodation; and if he will make a statement on the matter. [13714/05]

Jack Wall

Ceist:

215 Mr. Wall asked the Minister for Social and Family Affairs the number of persons in receipt of rent subsidy in County Kildare; the total cost of such subsidy; and if he will make a statement on the matter. [13715/05]

Minister for Social and Family Affairs (Mr. Brennan)

I propose to take Questions Nos. 214 and 215 together.

Rent supplements are provided through the supplementary welfare allowance scheme which is administered on my behalf by the community welfare division of the Health Service Executive. To qualify for a rent supplement an eligible person must satisfy a means test. Rent supplements are normally calculated to ensure that an eligible person, after the payment of rent, has an income equal to the rate of supplementary welfare allowance appropriate to his or her family circumstances, less a minimum contribution, currently €13, which a recipient is required to pay from his or her own resources.

In determining entitlement to a rent supplement the Health Service Executive must also satisfy itself that an eligible person has a genuine accommodation need, which he or she cannot provide for from an alternative source, that the property being rented is suitable to his or her needs and that a bona fide tenancy exists between the applicant and his or her landlord. A further condition for receipt of rent supplement relates to limits on the level of rent an applicant can incur. The purpose of these rent limits is to ensure that the executive is not subsidising the cost of overly large or expensive accommodation.

The maximum levels of rent supported under the scheme for the period to 30 June 2005 are prescribed in regulations made under the Social Welfare Acts, Statutory Instrument No. 727 of 2003. These statutory rent limits differ across the various executive geographic areas to ensure that the rent being sought is reasonable and reflects local market conditions. In this regard, the limits that apply in Kildare are the same as those in Dublin.

Within each area, varying limits are specified also according to household composition, with scope for any special or exceptional circumstances of an applicant to be taken into consideration by the executive in determining the amount of rent supplement payable in a particular case.

As of 22 April 2005 there are 2,345 rent supplements in payment in the Kildare-west Wicklow area of the executive at a cost of approximately €4.77 million to date in 2005.

Jack Wall

Ceist:

216 Mr. Wall asked the Minister for Social and Family Affairs the position regarding rent subsidy arrears due to his Department from a person (details supplied) in County Kildare; and if he will make a statement on the matter. [13716/05]

Minister for Social and Family Affairs (Mr. Brennan)

Rent supplements are provided through the supplementary welfare allowance scheme which is administered on my behalf by the community welfare division of the Health Service Executive.

The Dublin and mid-Leinster area of the executive has advised that during a routine review of this rent supplement case, it came to the attention of the executive that the person in question had been in receipt of a maintenance payment. This had not previously been disclosed to the executive. The non-disclosure of this income has given rise to an overpayment of rent supplement. The executive has written to the person concerned confirming her revised entitlement and the level of the overpayment involved. She has been asked to contact her community welfare officer with a view to agreeing a repayment schedule to address the overpayment.

Jack Wall

Ceist:

217 Mr. Wall asked the Minister for Social and Family Affairs the position regarding rent subsidy for a person (details supplied) in County Kildare; and if he will make a statement on the matter. [13717/05]

Minister for Social and Family Affairs (Mr. Brennan)

Rent supplements are provided through the supplementary welfare allowance scheme which is administered on my behalf by the community welfare division of the Health Service Executive.

The Dublin and mid-Leinster area of the executive has advised that the level of rent being paid in this particular case is within the prescribed rent limits. The issue in this case arose when it came to the attention of the executive that the person in question had been in receipt of a maintenance payment, a fact not previously disclosed to the executive. The non-disclosure of this income has given rise to an overpayment of rent supplement. The amount of rent supplement payable has been reduced to take account of the increased household income and also incorporates a deduction of €5 per week in respect of the outstanding overpayment.

State Airports.

Róisín Shortall

Ceist:

218 Ms Shortall asked the Minister for Transport, further to Question No. 254 of 20 April 2005, the reason he did not provide details of the studies or reports which will inform his decision on the optimal location for a second terminal at Dublin Airport as requested; and if he will provide that information and make the studies available in the Oireachtas Library. [13632/05]

Minister for Transport (Mr. Cullen)

The proposals to which I referred in my earlier reply of 20 April 2005 are concerned not with any particular location but rather the most appropriate mechanisms for providing further terminal capacity at Dublin Airport. Once the Government makes a decision on this matter, the detailed planning and implementation process will address the issue of the location and all other relevant operational factors, both airside and landside, at the airport.

Speed Limits.

Paul Connaughton

Ceist:

219 Mr. Connaughton asked the Minister for Transport when the guidelines for the erection of speed limits outside rural national schools will be published; if his attention has been drawn to the problems confronting the pupils, staff and parents of a school (details supplied) in County Galway, that this school is situated on the busy N63, that the school playground is situated on the opposite side of the road and that if this school is to use the school warden system, the speed limit approaching the school from both sides will have to be reduced considerably; and if he will make a statement on the matter. [13633/05]

Minister for Transport (Mr. Cullen)

Since the passage of the Road Traffic Act 1994 the power to apply special speed limits has been vested in the elected members of county and city councils through the making of special speed limit by-laws.

On 18 April 2005, I issued Guidelines on the Application of Special Speed Limits to the county and city managers. Copies of the document have been placed in the Oireachtas Library and the guidelines are also available on my Department's website www.transport.ie under roads/publications.

The decision as to whether to deploy a school warden service at any particular location is also a matter that falls to be determined by the local authority.

Scéimeanna Bóithre.

Enda Kenny

Ceist:

220 D’fhiafraigh Mr. Kenny den Aire Gnóthaí Pobail, Tuaithe agus Gaeltachta cad é an dul chun cinn atá déanta maidir le hiarratas faoi scéim na mbóithre áise (sonraí tugtha), an bhfuil an t-iarratas scrúdaithe ag an Roinn; cé mhéid airgid atá i gceist chun feabhas a chur ar an mbóthar seo; agus an ndéanfaidh sé ráiteas ina thaobh. [13521/05]

Minister for Community, Rural and Gaeltacht Affairs (Éamon Ó Cuív)

Faoi mar a chuir mé in iúl don Teachta mar fhreagra ar Cheist Uimh. 353 den 17 Samhain 2004, scrúdaigh oifigeach ó mo Roinnse an t-iarratas seo ar 4 Samhain 2004.

Bheadh ord tosaíochta íseal ag an gcás seo faoi chritéir scéim bhóithre áise mo Roinne-se. I gcomhthéacs an airgid theoranta a bhíonn ar fáil faoin scéim seo agus an t-ord tosaíochta íseal atá ag an mbóthar féin, níl i gceist deontas a cheadú ina leith faoi chlár oibre 2005.

Ní iarrtar meastacháin chostais ón údarás áitúil ach i gcás na n-iarratas a bhíonn mar chuid den chlár oibre reatha agus, dá bharr sin, níl meastachán faighte i leith an cháis atá faoi chaibidil ag an Teachta.

Rural Social Scheme.

Paul Connaughton

Ceist:

221 Mr. Connaughton asked the Minister for Community, Rural and Gaeltacht Affairs the reason an application under the rural social scheme by a person (details supplied) in County Galway was not successful; if his attention has been drawn to the fact that the applicant has a herd number and appears to be otherwise eligible; and if he will make a statement on the matter. [13673/05]

Minister for Community, Rural and Gaeltacht Affairs (Éamon Ó Cuív)

To be eligible to participate in the rural social scheme a person must be in receipt of: farm assist; or have been allocated a valid herd or flock number from the Department of Agriculture and Food and be in receipt of unemployment assistance or unemployment benefit, if previously on a community employment scheme or disability allowance; or be a self employed fisherman whose fishing boat has been entered in the Register of Fishing Boats or have been issued with a fishing licence for fishing for salmon at sea from the Department of Communications, Marine and Natural Resources and be in receipt of unemployment assistance or unemployment benefit, if previously on a community employment scheme or disability allowance.

I understand that at the time of application last July the person concerned was in receipt of disability benefit and was, therefore, not eligible to participate on the rural social scheme.

Disadvantaged Areas Scheme.

Denis Naughten

Ceist:

222 Mr. Naughten asked the Minister for Agriculture and Food the action she is taking to protect the disadvantaged areas here which are under threat from the current EU review; and if she will make a statement on the matter. [13535/05]

Minister for Agriculture and Food (Mary Coughlan)

Minister for Agriculture and Food (Mary Coughlan)

A provisional statement of entitlements issued to the person named on 22 November 2004. This statement did not reflect the value of payments made to the person named under the new dairy premium scheme, which was introduced in 2004. This scheme will be decoupled in 2005. The single payment entitlements for those farmers who qualify for the decoupled dairy premium will be adjusted later in 2005 to reflect the value of the decoupled dairy premium.

Question No. 226 withdrawn.

Prison Staff.

Richard Bruton

Ceist:

227 Mr. Bruton asked the Minister for Justice, Equality and Law Reform the cost to the State of escorting prisoners to courts for appearances; the proportion of man hours for this purpose which are paid at overtime rates; his proposals to reschedule the hearing of these cases or to reschedule the rosters of staff used in order to reduce the reliance on overtime, overnights and so on; and if he will make a statement on the matter. [13522/05]

Minister for Justice, Equality and Law Reform (Mr. McDowell)

The Deputy will be aware that, following the rejection by prisons staff of the proposal for organisational change in the Prison Service, I have decided to proceed with a range of measures consistent with the Government decision of November 2003, including the early enactment of legislation to privatise the prisoner escort service and parallel arrangements for tenders for privatisation of prisoner escorts. Initial arrangements in relation to the tendering process are already underway. A prior indicative notice, PIN, is being submitted today for publication in the EU Journal.

Given the commercial sensitivity of the information sought by the Deputy, in the light of my decision to privatise prisoner escorts, it would be inappropriate for me to publish such information at this time. However, I can assure the Deputy that the privatisation of escorts will result in a significant reduction in overtime and in predictability and stability of the delivery of services to prisoners.

A review of staffing arrangements to reduce reliance on overtime is also under way on a prison by prison basis with a view to ensuring adherence to current overtime budgetary limits.

Registration of Title.

Willie Penrose

Ceist:

228 Mr. Penrose asked the Minister for Justice, Equality and Law Reform if he has been notified by the Land Registry Office that there has been a change to the Land Registry rules or section 105 (1) of the Registration of Title Act 1964, enabling the Land Registry office to change a long established procedure; if his attention has been drawn to the fact that by cancelling the land certificate in such a way without the permission of the registered owner or the person who is entitled to obtain a land certificate as evidence of their ownership, such a person incurs a charge of €25; if he has obtained legal advice in respect of these changes; and if he will make a statement on the matter. [13527/05]

Willie Penrose

Ceist:

229 Mr. Penrose asked the Minister for Justice, Equality and Law Reform the authority or the legislative provision by which the Land Registry office is claiming authority not to re-issue a land certificate which already has issued in a case in which new ownership has been effected; if his attention has been drawn to the fact that persons such as the owners have not been consulted in this matter; and if he will make a statement on the matter. [13528/05]

Willie Penrose

Ceist:

230 Mr. Penrose asked the Minister for Justice, Equality and Law Reform if his attention has been drawn to the fact that a decision has been made by agreement or consultation between interested parties with the Land Registry office that after the registration of a new ownership, if a land certificate in respect of same has already issued, it will not be re-issued in respect of the new ownership, that it will instead be cancelled and that this applies to all applications for registration of transfers or transmissions on death lodged on or after 1 September 2004; if he has satisfied himself with this process; and if he will make a statement on the matter. [13529/05]

Minister for Justice, Equality and Law Reform (Mr. McDowell)

I propose to take Questions Nos. 228 to 230, inclusive, together.

I am informed by the Registrar of Titles that section 105(1) of the Registration of Title Act 1964 provides that a land certificate, once issued, shall be produced on the registration of any subsequent transaction and "shall be either cancelled or so altered as to be brought into conformity with the register". The practice of the Land Registry, prior to September 2004, had been to adopt the latter course. However, in order to respond to changing circumstances and following a process of consultation, it was decided by the Registrar of Titles that, from September 2004, the former option would be adopted where there was a change of ownership, that is, when a title ended so too did the certificate of that title.

The background to this change in approach was a growing awareness on the part of the Land Registry and its customers that the practical requirements for safe storage of land certificates and the continuous handling and processing of them had become something of an anachronism. This has become particularly clear as moves towards electronic conveyancing gather pace. The list of advertisements in the Law Society Gazette every month relating to lost land certificates reveals the scale of the problem, which is a time consuming and expensive burden on solicitors, the Land Registry and ultimately the public.

For some time, the Land Registry has been involved in an ongoing process of discussion with representatives of the conveyancing committee of the Law Society, the Irish Mortgage Council and other customer representatives and since the introduction of the integrated title registration information system, ITRIS, and the electronic access service, EAS. In 1999, the Land Registry, in conjunction with local bar associations, hosted a large number of seminars and information sessions for practitioners around the country. I understand that at virtually all of these seminars the subject of land certificates and the attendant difficulties were discussed and a variety of views expressed. All views were taken on board and a discussion document was prepared by the Land Registry which was circulated to the representative groups.

This document identified a number of options for consideration as part of the consultative process. These included, (a) complete abolition of land certificates; (b) a change in format of the land certificate and (c) cancellation of the certificate on change of ownership. Having taken on board all of the views expressed, and as options (a) and (b) would have required either legislative change or rule change, it was felt by the Registrar of Titles that option (c) represented the best way forward at this point. I understand that it was unanimously agreed by all parties in the consultative process that the practice of re-issuing land certificates following a change of ownership would cease, that is, when a title ended so too did the certificate of the ownership of that title. The right of a subsequent owner to apply for a certificate in respect of the new ownership, should they so decide, still exists.

Notification of this agreed change of practice was published in the form of advertisements in the Law Society Gazette in July 2004 by the Land Registry, the Law Society conveyancing committee and the Irish Mortgage Council. I am further informed that this was also communicated by post to all solicitors' practices and was published on the Land Registry's website.

Garda Deployment.

Bernard Allen

Ceist:

231 Mr. Allen asked the Minister for Justice, Equality and Law Reform his views on whether it is reasonable that the Carraig na bhFear and Whitechurch areas of County Cork are still being policed by the gardaí from the Cobh district; and if, in view of this unsatisfactory situation, he will review the existing division boundaries in the greater Cork area. [13567/05]

Minister for Justice, Equality and Law Reform (Mr. McDowell)

I wish to refer the Deputy to my reply to Question No. 756 on Tuesday, 12 April 2005, in the above regard.

Citizenship Applications.

Billy Timmins

Ceist:

232 Mr. Timmins asked the Minister for Justice, Equality and Law Reform, further to Parliamentary Questions Nos. 222 of 23 February 2005 and 252 of 23 March 2005, the position with an application for Irish citizenship by a person (details supplied) in County Carlow; if it will be granted as a matter of urgency; and if he will make a statement on the matter. [13568/05]

Minister for Justice, Equality and Law Reform (Mr. McDowell)

The declaration in question was examined recently by my officials and was found to have been lodged in accordance with the statutory provisions set out in the Irish Nationality and Citizenship Act. The person concerned has been informed of this in writing and has been requested to pay the statutory fee.

A certificate confirming that the person concerned is an Irish citizen will issue as soon as possible after receipt of fee.

Registration of Title.

John Ellis

Ceist:

233 Mr. Ellis asked the Minister for Justice, Equality and Law Reform if his Department will complete a dealing for a person (details supplied) in County Leitrim. [13606/05]

It appears from the details supplied by the Deputy and from records held by my Department that the person referred to is currently in the State. Consequently, on foot of the information available, the issue of a visa does not appear to arise.

However, if the Deputy is referring to an extension of leave to remain in the State, the person in question should contact the Garda national immigration bureau. If, on the other hand, the issue relates to an application for an employment permit, he should contact the Department of Enterprise, Trade and Employment.

Tony Gregory

Ceist:

238 Mr. Gregory asked the Minister for Justice, Equality and Law Reform the reason a person (details supplied) was refused a visa to travel to Germany for ten days as part of a youth exchange project; and if he will make a statement on the matter. [13728/05]

Minister for Justice, Equality and Law Reform (Mr. McDowell)

The application referred to by the Deputy was for a re-entry visa to allow a non-EEA national, illegally resident in the State, to leave and subsequently re-enter the State.

I am informed that the parents of the person in question arrived in the State illegally, in 1999, and subsequently claimed asylum. They later obtained permission to remain on the basis of their parentage of an Irish born child. However, the applicant referred to by the Deputy was not with them when they arrived in the State. He was in fact definitively listed on his parents' application as having remained in their country of origin.

It would appear that the applicant subsequently arrived in the State illegally. Although his parents have a legal basis for being in the State due to their parentage of an Irish-born child, this does not extend to the applicant. Consequently, he remains an illegal immigrant with no status within the visa system. A re-entry visa, by its very nature, can only be issued to a person who first holds a valid visa for entry into the State. My Department has no record of any previous applications for this person. Therefore, there was no provision to grant the re-entry visa applied for. Consequently, the application was refused on the grounds of the applicant's immigration history.

Schools Building Projects.

Seán Ó Fearghaíl

Ceist:

239 Mr. Ó Fearghaíl asked the Minister for Education and Science if it is envisaged that the proposed new community school for Kildare town will be delivered by way of a public private partnership; and if she will make a statement on the matter. [13531/05]

Minister for Education and Science (Ms Hanafin)

Minister for Education and Science (Ms Hanafin)

The enrolment policy for the new school referred to by the Deputy is a matter for its board of management and is to be decided in consultation with the other primary schools in that town.

Construction work is well advanced on this new 16 classroom primary school. The school building also includes provision for two special classrooms for children with autism. Approximately half of the classrooms in the new school are expected to be ready for September 2005. This is expected to be more than sufficient to cater for the school's immediate accommodation needs. The balance of the school building is scheduled for completion in November 2005.

Site Acquisitions.

Denis O'Donovan

Ceist:

245 Mr. O’Donovan asked the Minister for Education and Science the progress by her Department regarding the purchase of a site for the construction of a new school (details supplied) in County Cork, if a site has been identified; the location of same and any other relevant details; and if she will make a statement on the matter. [13692/05]

Minister for Education and Science (Ms Hanafin)

The property management section of the Office of Public Works, which acts on behalf of my Department regarding site acquisitions generally, is continuing to explore the possibility of acquiring a site for the school referred to by the Deputy. A technical report submitted by the OPW is currently being assessed by the Department. Due to the commercial sensitivities of site acquisitions, no details are being released at present. When a site has been secured further detail will be provided

School Accommodation.

252 Ms Enright asked the Minister for Education and Science the party which owns the school lands and the school buildings in the case of fee paying schools; and if she will make a statement on the matter. [13727/05]

Minister for Education and Science (Ms Hanafin)

I propose to take Questions Nos. 248 and 252 together.

There are different management and ownership structures for voluntary secondary schools, including fee paying schools, vocational schools, community and comprehensive schools. In general, voluntary secondary schools are privately owned and managed institutions, whereas all community and comprehensive schools are vested in the Minister for Education and Science. Vocational schools are public schools owned and managed by vocational education committees which are responsible for the day-to-day running of these schools and colleges.

Schools Building Projects.

Olwyn Enright

Ceist:

249 Ms Enright asked the Minister for Education and Science the level of support given by her Department for building and refurbishment works at secondary, community, comprehensive and vocational schools; and if she will make a statement on the matter. [13724/05]

Minister for Education and Science (Ms Hanafin)

Support and investment for building and refurbishment works in schools is at record levels. Between 1998 and 2004 almost €2 billion has been spent on educational infrastructures comprising approximately 7,500 individual projects. At post-primary level, this has delivered 46 new schools, over 160 large scale refurbishments or extensions and over 850 smaller scale projects as well as site acquisitions and the provision and upgrading of furniture and equipment in schools.

Under the 2005 schools building and modernisation programme a further €493 million has been made available, of which €223 million is being allocated for the post-primary programme.

I have announced the first phases of the 2005 schools building and modernisation programme which provided details of: 122 major school building projects country wide, including 33 post-primary school projects, which will prepare tenders and move to construction during the next 12 to 15 months; 43 schools, of which 11 are post-primary schools, that will be authorised to commence architectural planning; and 590 schools approved for funding under the 2005 summer works scheme, 228 of which are post-primary schools; 124 schools, of which 51 are post-primary schools, whose projects will further progress through the design process.

I plan to make a further announcement regarding the 2005 schools building and modernisation programme that will include details of projects identified as suitable for construction under public private partnerships.

Capitation Grants.

Olwyn Enright

Ceist:

250 Ms Enright asked the Minister for Education and Science the basic capitation rates for each pupil in the case of secondary, community, comprehensive and vocational schools; and if she will make a statement on the matter. [13725/05]

Olwyn Enright

Ceist:

251 Ms Enright asked the Minister for Education and Science the level of support given by her Department for insurance costs at secondary, community, comprehensive and vocational schools; the other supports, excluding building grants, which are available from her Department to each category of school; and if she will make a statement on the matter. [13726/05]

Minister for Education and Science (Ms Hanafin)

I propose to take Questions Nos. 250 and 251 together.

The funding arrangements made by my Department for second level schools reflect the different management and ownership arrangements for vocational schools and community colleges, comprehensive and community schools and voluntary secondary schools. At the core of funding arrangements at second level is reliance upon capitation as the principal determinant of funding. Voluntary secondary schools are funded on a per capita grant basis.

Financial allocations for vocational schools and community colleges are made to vocational education committees as part of a block grant, which also covers the vocational education committee head office overheads and other activities apart from the second level programme. Community and comprehensive schools are funded on a budget basis. Schools have considerable discretion as to how this funding is best utilised in the interests of their pupils.

Responsibility for arranging insurance cover on school property and against public liability is a matter for the managerial authorities of voluntary secondary schools, which are privately owned. Grant aid towards voluntary secondary school funding costs provided by my Department by way of per capita grants may be used for this purpose. In the case of vocational schools and colleges, insurance cover is arranged by the relevant vocational education committee. With regard to community and comprehensive schools, the State provides a general indemnity to the authorities of these schools in lieu of their taking out insurance cover against liabilities which may arise.

There have been significant improvements in the level of funding for voluntary secondary schools. With effect from January last, the standard per capita grant was increased by €12 per pupil and now amounts to €286 per pupil. An additional per capita grant of €38.09 per pupil is paid to disadvantaged schools bringing the total per capita grant in the case of such schools to €324.09. In addition, equalisation funding grants of up to €44.44 per pupil, subject to a cap of €15,554 per secondary school, introduced in 2001 and additional to the per capita grants of some €70 per pupil, subject to a cap of €24,442 per school, introduced in 1992, are provided to voluntary secondary schools.

Secondary schools have also benefited, under the school services support fund initiative, from further significant increases in the support services grant. Under the terms of recent equalisation measures, the support grant has been significantly enhanced and now stands at €145 per pupil from 1 January 2005. Budget allocations for the vocational education committee and community and comprehensive sectors are increased on a pro rata basis with increases in the per capita grant.

All schools are eligible for recurrent per capita grants towards special classes and curricular support grants. Schools in the voluntary secondary, community and comprehensive and vocational sectors are also supported in line with national allocation schedules by the payment of teachers’ salaries.

Question No. 252 answered with QuestionNo. 248.

Defence Forces Recruitment.

Paul Kehoe

Ceist:

253 Mr. Kehoe asked the Minister for Defence if FCA officers can hold interviews for regular Army soldiers; and if he will make a statement on the matter. [13674/05]

Minister for Defence (Mr. O’Dea)

Officers of the Reserve Defence Force are not used in the enlistment interview process of personnel into the Permanent Defence Force. There can, from time to time, be situations where reserve officers can have a command relationship with Permanent Defence Force personnel.

Fire Stations.

Fergus O'Dowd

Ceist:

254 Mr. O’Dowd asked the Minister for the Environment, Heritage and Local Government the number and location of new fire stations his Department has funded in the past five years; the cost of each; the breakdown of financial contributions either local or departmental in each case; the overall size of each fire station and the number of bays for fire appliances each can accommodate; if the original proposed size and costs were changed in any way by his Department; and if he will make a statement on the matter. [13532/05]

Minister of State at the Department of the Environment, Heritage and Local Government (Mr. B. O’Keeffe)

The provision of a fire service is a matter for the individual local fire authorities in accordance with section 10 of the Fire Services Act 1981. My Department supports fire authorities in the active provision of a fire service through a range of functions, including capital funding assistance towards the cost of the provision of fire stations.

In the case of new fire stations, the Department examines proposals in accordance with the Department of Finance guidelines for the appraisal and management of capital expenditure proposals in the public sector, to ensure that over elaborate design and or the specification of standards which exceed the minimum necessary to achieve a satisfactory and cost effective end product are avoided. Where appropriate, the Department requests the authorities to review their proposals and may cap the level of grant for a project. In practice the Department frequently asks fire authorities to pursue savings or reduction in costs.

The table sets out the position in respect of projects completed in the period 2000-04. The estimated final cost of the projects is based on the most recent information available from the local fire authorities. Final costs and appropriate levels of grant aid are determined only when detailed final accounts have been submitted and examined by the Department.

New Fire Stations Completed 2000-2004
Location	No. of Bays	Size m2	Est. Final Cost €000	Grant aid paid to date €000
Ardee	2	295	533	501
Arklow	2	260	543	485
Bailieborough	2	260	637	489
Ballaghaderreen	2	294	592	484
Ballincollig	3	452	1,480	907
Ballymahon	2	286	293	221
Ballyvolane F/T	2	643	1,143	1,086
Birr	2	388	854	825
Buncrana	3	398	636	569
Callan	2	235	555	534
Carlow HQ	6	1,023	2,254	2,144
Carndonagh	2	286	669	669
Donegal Town	2	286	824	696
Dowra	1	144	402	325
Falcarragh	2	286	700	700
Fermoy	2	261	973	810
Hacketstown	2	274	502	434
Letterkenny H.Q.	8	1,207	2,191	1,772
Naas	2	370	825	825
Portlaoise HQ	7	760	2,026	1,963
Scariff	2	305	922	809
Skibbereen	2	250	885	712
Swords F/T	3	422	2,271	1,631
Tubbercurry	2	343	565	520

F/T — Fulltime Station

H.Q — County Council Headquarters Station

Planning Issues.

Paul Connaughton

Ceist:

255 Mr. Connaughton asked the Minister for the Environment, Heritage and Local Government the position concerning an appeal on scientific grounds regarding the designation of lands on the River Suck callows, Ballinasloe, County Galway, in the name of a person (details supplied) in County Galway; and if he will make a statement on the matter. [13638/05]

Minister for the Environment, Heritage and Local Government (Mr. Roche)

The average cost of a housing unit provided in 2004 under the local authority housing construction programme is estimated at €147,000.

Jack Wall

Ceist:

259 Mr. Wall asked the Minister for the Environment, Heritage and Local Government the number of housing estates predicted by his Department for Kildare for 2005; the number of local authority estates and affordable housing estates; and if he will make a statement on the matter. [13693/05]

Minister of State at the Department of the Environment, Heritage and Local Government (Mr. N. Ahern)

Based on returns provided by Kildare County Council to my Department at the beginning of the year relating to its local authority housing construction and acquisition programme there were some 250 housing units under construction. The council proposes to commence the construction of, or acquire, some 500 units at various locations throughout the county during the course of the year.

The council estimates that some 325 housing units will be provided throughout the county under the various affordable housing schemes this year.

Rented Dwellings Register.

Jack Wall

Ceist:

260 Mr. Wall asked the Minister for the Environment, Heritage and Local Government the number of landlords registered with Kildare City Council, Athy Town Council and Naas Town Council in accordance with legislation; and if he will make a statement on the matter. [13694/05]

Minister of State at the Department of the Environment, Heritage and Local Government (Mr. N. Ahern)

Responsibility for the registration of tenancies now rests with the Private Residential Tenancies Board, which is an independent statutory body established under the Residential Tenancies Act 2004. Requests for information relating to the board's functions, including tenancy registration, may appropriately be directed to the board at Canal House, Canal Road, Ranelagh, Dublin 6. The board is processing a large volume of applications for registration from which the statutory tenancy register will be compiled. Until this work is completed it will not be possible for the board to provide comprehensive data.

Dáil Éireann díospóireacht - Wednesday, 27 Apr 2005

Capital Expenditure.

Pat Breen

Tax Collection.

Pádraic McCormack

Liz McManus

EU Directives.

Róisín Shortall

Remuneration in the Public Sector.

Brendan Howlin

Dormant Accounts Fund.

Kathleen Lynch

Economic Competitiveness.

Bernard J. Durkan

Disabled Drivers.

Gay Mitchell

Tax Collection.

Breeda Moynihan-Cronin

Pension Provisions.

Joe Sherlock

Decentralisation Programme.

Seán Ryan

Tax Code.

Trevor Sargent

Ruairí Quinn

Billy Timmins

John McGuinness

Special Savings Incentive Scheme.

Seán Ryan

State Property.

Breeda Moynihan-Cronin

Decentralisation Programme.

Pat Rabbitte

Tax Code.

Bernard J. Durkan

Tax Yield.

Olivia Mitchell

Banking Sector Regulation.

Brendan Howlin

Tax Collection.

Fergus O'Dowd

Joan Burton

Decentralisation Programme.

Trevor Sargent

Tax Code.

Thomas P. Broughan

Expenditure Reviews.

Paul Connaughton

Tax Code.

Paul Kehoe

Richard Bruton

Stability and Growth Pact.

Caoimhghín Ó Caoláin

Thomas P. Broughan

Dan Neville

Tax Collection.

Brian O'Shea

Pension Provisions.

Dinny McGinley

Tax Code.

Martin Ferris

Decentralisation Programme.

David Stanton

Tax Code.

Michael Ring

Public Sector Employment.

Seymour Crawford

International Bodies.

Dan Boyle

National Development Plan.

Olivia Mitchell

Tax Code.

Joe Costello

Decentralisation Programme.

Bernard Allen

Dáil Éireann díospóireacht -
Wednesday, 27 Apr 2005