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Seanad Éireann díospóireacht -
Wednesday, 27 Nov 2013

Vol. 227 No. 13

Adjournment Matters

Property Taxation Administration

The reason I raise the issue is the frustration encountered with the local property tax, LPT, helpline. I do not just refer to today or yesterday in the lead-up to the closing date, it is a case of weeks of frustration for me and constituents dealing with property tax issues. One man paid his property tax this year on two properties, an apartment and a house. He received his bill on 18 October for four times the amount he paid this year but based on one property. He made contact with the helpline on 30 October, spent one hour on the telephone and was transferred to head office to sort out his query but the issue could not be resolved. When he next went onto the website, it was indicated that his ID did not match his PPS number. He followed up with an e-mail on 4 November. He rang again on 8 November and a man called Daniel told him he would send an e-mail on his behalf, but there was no reply. He rang the helpline again on 14 November. He was informed that the waiting time to speak to someone in head office was at least 25 minutes. The saga went on and on. He eventually sent two e-mails and, as of today, has had no call-back, having been promised that would happen. My office telephoned the helpline yesterday and asked someone to please ring him before close of business because he was getting frustrated. He tried to make contact with the local property tax helpline and was told someone would get back to him, but as of today he has received no call-back.

This is only one person. I have also had occasion to ring on behalf of clients. The most typical problem is that people are being overcharged for their properties. For some strange reason, the tax appears to have increased by four times the amount it was this year. People cannot get an answer from the helpline as to what is going on. They are told the matter must be dealt with by head office, but after holding for half an hour, they are told head office cannot deal with it either. It is frustrating for the general public and everyone involved. In one case, every time a woman tries to log on, she gets a message stating: “Actions outstanding since 2013”. In the case of another person, I was told they had not paid the tax, despite the fact that I was able to provide the receipt number on the telephone. Nobody involved in the helpline seems to be able to answer even the simplest of queries. I do not know why there is a helpline because those involved are not able to answer queries. I hope the Minister of State will say he can wave a magic wand and get the helpline working properly.

Another problem is that nobody can seem to get an answer as to what will happen if one does not identify by close of business tonight the way one will pay. What will happen to such people and what penalties will be imposed on them? Nobody will answer such queries. I await the Minister of State’s response and will comment further at that stage.

I thank the Senator for raising this issue. I am very much aware of the frustration to which she refers. It is an issue that has been raised with me by my constituents. First, we must acknowledge how difficult it is for so many people to pay the tax. It is an entirely new category of taxation that represents a gigantic change from where we were before the crisis. With both of these points in mind, we must make it easy for people to deal and engage with the system, given that the vast majority want to pay. That is something that should be and is very important to the Government and the Revenue Commissioners.

Owing to the scale of the change introduced, it has prompted a huge response from the public as people seek to engage with the tax and understand their liability. The vast majority have been willing to pay the property tax. Revenue has answered in excess of 700,000 telephone calls and replied to in excess of 200,000 letters or e-mails since March. It has taken LPT from being a concept to a fully functioning tax in a short period, including the enactment of legislation, the construction of a brand new property register and the provision of a customer service for such a large volume of taxpayers. I am further advised that because the LPT is a new tax it is difficult to anticipate service volumes and, as a consequence, the number of agents required.

Revenue has acknowledged that exceptional delays in accessing the helpline, the primary contact point for LPT queries, were experienced by some callers in the days immediately following the issue of the 2014 notifications, in late October and early November. I expect that was the cause of at least some of the difficulties to which the Senator referred. Access was also hampered on an intermittent basis on those days by technical issues with the service provider's telephony system which have since been resolved.

In response to the demand for service, Revenue ensured significant extra resources were deployed to the helpline within two days of the peak period and also deployed extra resources to its own internal support service to cater for the more complex queries. Contingency plans have also been put in place to further rapidly increase the number of agents on the helpline should it be necessary to do so. In total, there are now 310 agents fully deployed to the LPT telephone call-handling service. In addition to the extra staff deployed, callers can now leave their telephone contact details on the system during busy periods in preference to waiting for service and will receive an out-of-hours call-back from the LPT team. Revenue also extended the helpline opening hours from 9 a.m. to 5 p.m. to 8 a.m. to 8 p.m. from 6 to 14 November and has recommenced the extended hours for the peak filing period from 25 to 29 November, inclusive. It also extended the paper filing date by one week to 14 November to allow people additional time to arrange their 2014 payment method. The combined initiatives of additional deployments, extended opening hours and the extended paper deadline have already significantly reduced waiting times on the helpline and I am assured that even further resources will be made available should they be required.

The dedicated helpline to which the Senator refers is operated by a private sector call service company, Abtran. While every effort is made to assist the public in complying with their LPT obligations, Revenue observes strict data protection standards and is obliged to maintain and protect the integrity of internal confidential records. For that reason, the queries handled by Abtran include information on general aspects of all areas of the LPT, including payment methods, valuations, exemptions and deferrals. The external helpline also provides an online filing service to those wishing to file their returns and payments by telephone, provided the person requiring assistance has his or her property ID and PIN numbers to hand. Callers inquiring about their property register records or payment records must be transferred to the internal Revenue helpline in order that their records can be accessed and amended, if necessary. Likewise, if a person contacting the helpline does not have his or her property ID and PIN number available, he or she is referred to the internal helpline for assistance.

Again, the protection of data is paramount and Revenue has to ensure that property IDs and PINs are distributed securely.

The Senator also mentioned that wrong payments cannot be handled by the external helpline. This scenario usually occurs on foot of an incorrect property valuation. Persons wishing to change their declared property valuations are required to submit a request directly to Revenue together with supporting evidence and documentation.

I am advised that every effort has been made by Revenue to deal with the current high volume of calls. During the period from 24 October to 19 November 2013, Abtran handled 117,170 calls and the internal Revenue helpline handled 25,895 calls. Given the scale of the local property tax, LPT, operation and the level of demand for service around filing dates, it is inevitable that some delays are experienced in accessing services.

A key aspect of the service provided by Abtran is the flexibility to scale resources up and down in response to demand. With effect from mid-October there was a requirement to increase capacity to handle calls in regard to the 2014 filing dates and the number of agents engaged increased incrementally to the current levels. The number of agents employed was further increased this week to support the online filing date of 27 November. The number of Revenue staff engaged in the internal helpline increases in line with the external service staffing levels. Up to 80 Revenue staff members are now assigned to support the internal helpline and further contingency arrangements are in place for the filing date of 27 November.

Revenue has worked to reduce call waiting times. The average waiting time during October 2013 for the external helpline was six minutes and I am advised that the average waiting time for the external helpline is currently less than one minute. On peak filing days the average waiting time for the internal helpline was 15 to 18 minutes with longer waiting times occurring occasionally, while the waiting time for the internal helpline is currently averaging nine minutes. The longer waiting time for the internal service is directly related to the complexity of the issues raised by callers and to Revenue's commitment to resolve the issues and to fully satisfy the callers' requirements. I can confirm that callers were asked to call back at a later time during the peak filing period of 13, 14 and 15 November only. The call service was available until 8 p.m. on these dates and callers were advised to call later to avail of shorter waiting times for the internal helpline. The facility to leave a message requesting call-back from Revenue is also made available on a daily basis, particularly during busy periods.

I acknowledge the work done by the Revenue Commissioners in taking the LPT from concept to a fully functioning tax in such a short period of time, including the enacting of legislation, the building of a brand new property register, the provision of customer service to such a large volume of taxpayers and, crucially, the contribution of €215 million to date to the Exchequer. I also want to acknowledge, as I did at the outset, the great number of people who, despite the massive difficulty they face in their daily lives, have paid this new form of taxation. That has been difficult for many people. While this tax represents a major change in our tax system it has allowed us to ensure that further tax is not imposed on income and on work and that we can continue to build on our efforts to ensure our economy recovers. I emphasise that this has difficult for many people and acknowledge the difficulty they have gone through in paying this tax, and the other difficulties that I outlined.

I thank the Minister of State for his reply. He has taken the words out of my mouth as his last point was one I was going to put to him. People have made an effort to pay this tax. They do not like it but they have agreed to it and they are paying it. We should make it as simple as possible for members of the general public to pay their property tax. I could contradict much of what the Minister of State said but I appreciate the difficulty in dealing with the volume of queries. The call waiting times are far from one minute, two minutes and eight minutes. I am not going to argue with the Minister of State about this but I ask him, through his good offices, or the Minister to extend the deadline from tonight to enable people, having regard to the difficulty they have had in getting through to the helpline, to get their affairs sorted.

The Minister of State referred to wrong payments. It was not the case that an applicant put in the wrong payment but rather that the wrong amount was stated in the letter issued in October. That issue is probably the source of the biggest number of queries people are trying to get sorted. The Minister of State might be in a position to confirm that the deadline would be extended for a another couple of weeks.

I thank the Senator for her question and for raising this matter. I agree with the many points that she made earlier. In updating her on the average waiting a number of people had to persist with to pay this tax which is difficult for them to pay, I do not believe it is acceptable that they should have to wait for 18 minutes for a response to their query or for their call to be answered, although I can understand the reason, at times, it takes a long time to resolve what can be difficult and complicated issues. On foot of the long waiting times that have developed, I emphasise, as set out in my reply, that the Revenue Commissioners have responded to them by putting in place extra resources and changing, where possible, the way in which matters are being dealt with.

On the Senator's request for an extension of the local property tax online filing deadline, I confirm that earlier today the Revenue Commissioners made an announcement on that on foot of a number of people like the Senator who have raised this issue. They communicated that due to the exceptional level of filing over the past two days and the unprecedented number of calls to the local property tax helpline, they have decided, as they did last May, to extend the local property tax filing deadline. Property owners now have until 5 p.m. on Friday evening to file their 2014 LPT return. This will still allow Revenue time to implement the individual's preferred LPT payment option for 2014. This helpline will be open from 8 a.m to 8 p.m. today and tomorrow and from 8 a.m. on Friday, 29 November. As was the practice last May, any taxpayer who has submitted a genuine query, whether by e-mail, letter or voicemail, to the helpline in respect of their 2014 obligations in advance of the filing date, will be treated as having complied with his or her requirements on time. I emphasise that point.

Having regard to the significant change that this tax represents to our tax code, if taxpayers have put in place a genuine query in advance of the filing date, this will be treated as having complied with their requirements. For this treatment to apply, however, they must file their return promptly when the query is resolved.

The Senator sought that the deadline be extended for a longer than that indicated but this change has been made on foot of the issues that the Senator and other colleagues have raised. We recognise the degree of complexity involved and the difficulty it is causing people. However, a great number of people have complied with it. The contribution it is making to supporting our national finances is immense and that is recognised by the information that I have confirmed to the Senator.

I think Senator Moloney will be happy enough with that reply. Is the Minister of State taking the second Adjournment matter.

Palliative Care Services

I welcome the Minister of State to the House. I have raised this issue three times on the Adjournment, including with the Minister of State as far back as 2011. We have, therefore, discussed the issue many times and the Minister of State will be aware of the background. Commitments were given by the previous Government in 2011 not only to build a palliative care unit but also a full oncology unit on the grounds of Waterford Regional Hospital, which would have provide a multidisciplinary unit covering all modalities of cancer care under one roof. It was estimated at the time that it would cost approximately €70 million. Capital funding was not available but the Government gave a commitment to at least proceed with the palliative care unit through matching funding from the local hospice and the local community.

I am seeking an update about the project. I accept that members of all parties and none would like this project to be built as quickly as possible. Unfortunately, the south east is one of the few areas that does not have a dedicated specialist palliative care unit. There are four community home care specialist palliative care teams with consultant leads but while the teams do fantastic work, they need in-house facilities for those who cannot be cared for at home. The population of counties Cork and Kerry is 510,000 but the area has 24 specialist palliative care beds while the south east with a population of 463,000 has access to two inpatient beds. Some 1,300 patients in the area are seen by the specialist community teams with 850 patients seen in acute hospitals. I am sure they receive fantastic care and treatment.

We need this palliative care unit. Advances were made and there seemed to be progress on the previous occasion I raised the issue but the project has still not been finalised. Will the Minister of State update the House on the current position and how quickly this will be delivered?

I thank the Senator for raising this issue. He is correct that palliative care is an issue on which there is no disagreement among individual public representatives or political parties. Cork has always been well served by both the hospice movement and palliative care teams and we consider ourselves fortunate in this regard.

However, the financial constraints, which have unavoidably applied to all sectors of government, including the health sector, over the last five years have meant that the development of palliative care has advanced at a slower pace than we wished. Notwithstanding current budgetary difficulties, a great deal of good work has been done over the past number of years to improve what we can provide and this will continue. There is good co-operation and engagement between the HSE and voluntary organisations and there is ongoing engagement with voluntary hospice organisations in counties Waterford, Kerry, Wicklow, Galway, Roscommon, Mayo, the midlands and Blanchardstown to address gaps in service provision.

The HSE's clinical care programme for palliative care is working with acute services, services for older people, mental health services, community services and paediatric services on a range of initiatives to give patients access to palliative care no matter what part of the health services they engage with. The HSE performance report for 2013 indicates that up to June 2013, 94% of those seeking specialist palliative inpatient beds received this service within seven days and 99% received the service within one month. In 2010, the Economist Intelligence Unit ranked Ireland as having the fourth best developed palliative care service out of the 40 countries surveyed. The objective always is to respond to the physical, psychological, social and spiritual needs of patients and to achieve the best quality of life for the patient and family. The ultimate aim is to make sure that patients get the right care, at the right time, by the right team, regardless of where they are being cared for. It is my objective that this philosophy will be applied across all care settings in order that all people will get the palliative care that they need regardless of their age and of whether they die in a hospice, an acute hospital or at home.

The HSE is progressing the development of the specialist palliative care inpatient unit on the grounds of Waterford Regional Hospital in partnership with Waterford Hospice Movement. The unit is one element of the overall capital project for the site which will comprise 20 specialist palliative care inpatient beds, palliative day care, therapy and associated accommodation. There will be three wards of 24 single rooms. Arrangements are being put in place to fund this project in order that all capital costs are covered, including construction cost, design fees, equipping, etc. The Waterford Hospice Movement is also endeavouring to make a significant contribution towards the palliative care element of this project. At this stage, it would not be appropriate to release specific figures as contracts are not yet signed and this is, therefore, commercially sensitive. The enabling works for this development are being progressed. It is expected that the design team will be appointed in early 2014 and it is anticipated that construction will commence in early 2015. It is hoped that the new Waterford hospice will be operational by 2018. This is good news but we need to keep an eye on progress to make sure the project remains on track.

The Minister of State said the design team will be appointed next year, construction will begin in 2015 and the unit will be fully operational by 2018. We would all like that to happen more quickly but if that is the timeframe, it is at least something to work with. I welcome this good news. We need to make sure funding is made available and this unit is up and running for those who need it as quickly as possible. I thank the Minister of State for providing the timeframe, which will be welcomed by the people of Waterford.

I recently had a meeting with Minister Poots from Northern Ireland in respect of this issue. The palliative care hospice movement is probably the only health organisation that operates on an all-Ireland basis and it does an incredible job. The new thinking relating to palliative, hospice and respite care is inspiring. One would imagine that given the population of the Waterford area, 24 beds would be insufficient whereas by the time the community-based teams and home-based treatments are rolled out, it will be probably be too many. In the meantime, we need to ensure the project is implemented.

Tourism Industry

Gabhaim buíochas leis an Aire as teacht isteach sa Teach anocht chun freagra a thabhairt ar an cheist a leag mé síos. I thank the Minister of State for coming to the House. The gist of the motion is that I was contacted by Slane Community Forum and Slane Local Heroes about the Slane Hub. It is an office which serves a multi-function purpose. It is a meeting point and an information point for the community and tourists. The Slane Hub developed from the Local Heroes initiative begun around the country by our colleague, Senator Quinn. The Slane Local Heroes initiative has been one of the more successful ones. It is fair to say that since it got up and running the village has transformed from every point of view. It looks fabulous and there is a great community spirit, which always existed but has been very much enhanced, and more tourists are coming to the town as well. The Slane Community Forum won a runner-up prize at the national Pride of Place event held in Belfast. It was joint runner-up with the New Ross Quayside Redevelopment. In this particular year that is an indication of the calibre of the community in Slane and the tourism product it offers. The special award was for a tourism diaspora initiative. Great efforts are being made to attract members of the diaspora to Slane. My colleague, Councillor Wayne Harding, organised a gathering for former workers of the mill in Slane. That was one of the very successful initiatives this year which brought some people home from abroad for the project.

The Slane Hub has applied to Tourism Ireland to be registered as an official tourist office. Unusually, as I understand it, they are not looking for funding. They just want the official designation to be featured on the website and to be automatically included in information provided to tourists. The office is up and running and people are doing a fabulous job already in providing significant tourism information to people. It would enhance the service provided immensely, and it would enhance the status of the village of Slane, if the office were designated as an official tourist office. Approaches were made to Bord Fáilte and they were somewhat rebuffed and told that it could not happen. I felt it was a case of bureaucracy gone a little wrong. The Slane Hub is offering something to the State and the State should be grateful as it will only enhance the tourism product of the village, region, county and country. I urge the Minister of State to be practical and to accede to the request which I understand will be at no cost to the State.

I thank the Senator for raising this issue. I congratulate the community in Slane on its recent award and for supporting The Gathering, which was so successful. I was in Meath recently and am aware of its many tourism attractions. It is an area that could be further developed with the co-operation of Fáilte Ireland, Tourism Ireland and the local community. It is a beautiful county with much history. We could do more to promote it. I am delighted to see such a group coming together that is aware of the attractions in its area.

I am pleased to attend the Seanad today to clarify matters for Senator Byrne and the Slane Community Forum in regard to the designation of the Slane Hub as an official Fáilte Ireland tourist office. At the outset I would like to advise Senators that the operation of tourist information offices is a day-to-day operational matter for Fáilte Ireland itself. The management and staffing of the offices, their opening hours and locations are administrative and operational matters for Fáilte Ireland and its management.

Given the pressure on the public finances and in response to changes in the needs of tourists, Fáilte Ireland, like many other State agencies, continues to reconfigure service delivery, reshape its services and prioritise the locations where tourism information offices are provided. As part of that, Fáilte Ireland has been working in partnership with local communities, where possible, in the provision of tourist information by local groups and businesses. Indeed, during 2011 and 2012, Fáilte Ireland established a good track record in that regard, when co­operation with local communities ensured that many tourist information offices that might otherwise have closed remained open.

It is pleasing to see many communities taking responsibility for the operation of their local tourist information offices across the country. To date, approximately 40% of these offices have been taken over by local authorities, chambers of commerce and community groups. Fáilte Ireland currently licences approximately 50 such businesses across the country to operate as visitor information points. In addition to providing supports through free literature provision, training and a mentor contact person, Fáilte Ireland also monitors service provision at the offices through agreed key performance indicators. The visitor information points run by local interests are the subject of an operational or quality agreement with Fáilte Ireland. The agreement entitles a local office to carry the Fáilte Ireland logo as a mark of the standard it has received to provide assurance to consumers and tourists. I wish to emphasise that Fáilte Ireland works in partnership with local authorities and communities on this issue. Decisions are taken on a case-by-case basis in consultation with interested local groups.

As it stands, Fáilte Ireland already partners with and provides support to a number of tourist offices in County Meath, while conducting an ongoing review of allocation of resources to its tourist office network operations. I understand there has been ongoing communication between Fáilte Ireland, Slane Community Forum and Meath & Boyne Valley Tourism regarding tourism office designation for the Slane Hub premises. Fáilte Ireland advise me that a request was received on the 19 November 2013 from Slane Community Forum applying for and seeking details on the application process for designation as an approved Fáilte Ireland visitor information point. I am pleased to advise the Senator that Fáilte Ireland is examining the submission and will be in touch with the forum in the coming days to discuss the matter further.

I am pleased the Minister of State has given a positive response. I had a private chat with him outside and he appeared to be supportive. I understand a process must be followed but the forum has been in contact with Fáilte Ireland going back further than 19 November on the issue. I have been in contact with the forum on the matter for some time. The forum has been rebuffed for a number of reasons. One is due to the location of a tourist office 13 km away in Brú na Bóinne. That is not correct, but in any event, even if it were there, they are two separate and distinct offices and there is no cost to the State. I welcome the fact that the Minister of State has extolled the virtues and attractions of County Meath. It is no wonder my ancestors and sister-in-law have moved from Mayo to Meath. I hope that is for the better. Gabhaim buíochas leis an Aire.

I again thank the Senator for raising the matter. If for any reason Fáilte Ireland does not make contact with the group he should contact my office but it is part of current policy to encourage local participation. We are delighted to see such groups coming forward. It is the way forward. Fáilte Ireland will provide training, brochures and other materials that are necessary. What is important is that the people involved know their area and love it. They are the best ambassadors. If for any reason Fáilte Ireland does not contact the group in the next week then Senator Byrne should contact my office.

I thank the Minister of State.

Expenditure Reviews

Cuirim fáilte roimh an Aire. I am delighted the Minister for Finance, Deputy Noonan, is present as the matter is directed to him. It is in all our interests to proceed in a sure-footed manner when managing the public purse. In view of our expected exit from the bailout, I wish to ask the Minister whether he would consider amending the Fiscal Responsibility Act 2012 to require a statement each year or a report to be laid before the Oireachtas regarding first, the contingent liabilities of the State based on current policies, including pensions and guarantees, and second, the policy measures needed to live within the expenditure caps the Government has set for future years.

I ask the Minister for Finance to provide a transparent roadmap for the Oireachtas and the general public that will show the impact of Cabinet and Government decisions on our finances and that such a roadmap would be laid before the Oireachtas each year. Such a report would give us a better idea of the impact of policy changes and proposed reduced budgets. We are well aware there is always a price to be paid and trade-offs to be made for changes in policy. The reform process in which the Government is engaged is not adequately designed at present because it is not transparent.

I have the IMF document from July 2013 here and in regard to Ireland's fiscal transparency assessment it clarifies specifically that Ireland needs a statement of fiscal risks that will cover contingent liabilities as well as pensions and guarantees. As the Minister knows, a contingent liability may be something such as a liability for a toll road, where if enough cars do not use it, the State will have to pay a certain amount to make up the difference. Another example might be the deposit guarantee scheme, although it is not considered a contingent liability currently because of its legal form. However, like the insurance fund, if the State had to pay, it would have to levy other depositors. Therefore, the deposit guarantee is essentially a contingent liability, because if it was required, the State would have to raise the revenue to pay out. The IMF states this clearly in Table 3.3. Ireland: Selected Contingent Liabilities of General Government, 2011/12.

My motion requests an annual statement of these contingent liabilities to be laid before the House. Some contingency liabilities are listed in the stability programme update, but other similar liabilities, such as the examples I have given, are not listed. Thus, we have an incomplete picture. The IMF recommends a comprehensive statement of fiscal risks, including more information on these liabilities. While I welcome the exit of the IMF, we should learn from its advice so that our nation never repeats its mistakes. We should be committed to reforming practices so as to improve practice at Civil Service, ministerial, public transparency and accountancy level.

My second request is that an annual statement outlining the policy measures required for us to live within the expenditure caps will be set out by the Government for future years. The Government announces expenditure limits in the budget each year. However, it does not give the figures on estimated expenditure. The amendment I would request from the Minister would produce two sets of figures. For example, it would produce the expenditure levels for 2015 and 2016 with no policy change and also the expenditure caps as proposed by the Government for those years which would assume some specified or unspecified policy changes. The Oireachtas could then see the gap between option one and two and could debate the policy options for bridging those gaps in a meaningful and timely way. The Members, who have been elected by the public, could then have some say and could come up with ideas that could influence the final shape of the choices made. This would give Oireachtas Members more ownership of the process. This would be much better than the current situation, where policy choices are frequently concealed from the Oireachtas until after the Government has irrevocably made up its mind and the Oireachtas is then obliged to adopt those decisions on a take it or leave it basis.

EU Directive 2011/85/EU recommends that the Government spell out this no policy change scenario, but as things stand, the Government is not doing this adequately transparently. As the Minister can see, the Government is obliged to do some of what I am requesting by the end of 2013, but it has not done so yet. Will the Government amend the Fiscal Responsibility Act 2012 in this regard to meet these commitments on an annual basis? The current budgetary process and forecasting would then, therefore, be more transparent and more useful to the Oireachtas and the general public.

I thank Senator Healy Eames for her very interesting contribution, which was a little different from the matter notified to my Department. I will deal with my prepared response first and then address what she has said.

I have no plans to amend the Fiscal Responsibility Act as suggested by the Senator as there is no need to do so for the following reasons. With regard to the first statement she seeks, regarding contingent liabilities, I am sure she is aware that statement 1.11 in the 2012 finance accounts sets out amounts that have been guaranteed by the Minister for Finance under various statutes, and where a pay-out under such a guarantee would be a direct charge on the Central Fund. The Senator should also be aware that in recent years, the finance accounts have also included a footnote to statement 1.10 on the State's pension liability in respect of the occupational pension schemes of public servants. The €116 billion figure set out in the 2012 finance accounts for this pension liability was compiled in 2009. The Department of Public Expenditure and Reform has commenced work on an exercise to update the accrued liability figure in line with a recommendation from the Comptroller and Auditor General. It is intended to have an estimate of the new figure by early 2014.

On the issue of State pensions, the Social Welfare Consolidation Act 2005 makes provision for the carrying out of actuarial reviews of the social insurance fund every five years. The most recent one was published in June 2012 and is available on the Department of Social Protection's website.

The Senator probably knows that the six-pack reforms adopted in 2011 by the EU included the legal requirement for member states to report annually on: the outstanding amount of government guarantees; the liabilities of public corporations; off balance sheet PPPs; non-performing loans; and the participation of government in the capital of corporations. Some of these requirements are already met in the finance accounts and Central Statistics Office publications and the Department of Finance and the Central Statistics Office will ensure that all these requirements are met in full.

Finally on this point, separate to the EU-IMF programme, the IMF carried out a fiscal transparency assessment, which was published in July 2013. The Government established a steering group, under the supervision of the Departments of Finance and Public Expenditure and Reform, to implement, as appropriate, the actions detailed in the IMF assessment. The steering group has commenced work and this should lead to better presentation of contingent liabilities in the future.

I will now address the second statement that the Senator suggests should be a legislative requirement. The Comprehensive Expenditure Report 2012-2014, published in December 2011, introduced the medium-term expenditure framework. This new framework allows for structural, medium-term planning and prioritisation within each area of spending, with full public input and parliamentary oversight. A key feature of the new framework was the introduction of multi-annual Ministerial expenditure ceilings that are set on a nominal gross expenditure basis and operate as upper limits on expenditure for each year within a three-year period. The ceilings operated on an administrative basis until July 2013 when the Ministers and Secretaries (Amendment) Act 2013 put the multi-annual ceilings on a statutory footing, ensuring that this reform is now a permanent structural feature of Ireland's budgetary framework. The ceilings are set out on a rolling three-year basis and each year, the three-year frame of reference for the expenditure framework will be extended to include a new, outer year. The Act is fully consistent with the EU budgetary frameworks directive and ensures that the multi-annual ceilings are binding over the three-year period.

An administrative circular was published in September 2013 setting out the rules and operational arrangements for the workings of the Government and departmental ceilings. The circular sets out specified limited circumstances under which the ceilings may be varied and the rules have been set to specifically ensure that any variations to the ceilings are compliant with the overall European and national fiscal rules. Furthermore, the circular sets out a number of mechanisms designed to incentivise Departments to adhere to the expenditure ceilings, including: current expenditure carryover which will in future years allow the carryover of unspent current funds from one year to increase the current expenditure ceilings for the next year - this will be subject to a number of safeguards and technical conditions; and sanction mechanisms which will deal with cases where ceilings have not been observed.

The first comprehensive review of expenditure, CRE, took place in 2011 and set out recommendations for making savings that informed subsequent budgets. The next CRE process will begin in the coming months and will be led by the Department of Public Expenditure and Reform. All Departments will be required to co-operate and prioritise key areas of spending for the coming years. The CRE involves a line-by-line examination of current expenditure across all departmental expenditure programmes. It will set out Government priorities and policies and it will be drafted in full compliance with the Government and ministerial expenditure ceilings.

I hope the Senator understands why I do not agree it is necessary to amend the legislation in question as the matters to which she referred are covered by law. I understand why she has raised the matter. It is important full information on the issue be provided for the Dáil, the Seanad and the public. If we were debating this issue last June, the Senator’s suggestions would be correct. However, significant progress was made in July and September and we have caught up with the issues which she has raised. The book of Estimates is published every year and shows the annual allocations to each sector. With the Budget Statement in October, the Estimates debate will take place between the months of October and December rather than June the following year when half of the moneys will already have been spent. The Senator is in the same space as we are, but we have made the legislative changes. The next issue is that the material published be not only comprehensive but also user-friendly in order that people will not get bogged down in statistics that are hard to follow.

I thank the Minister for his reply. It seems we are singing from the same hymn sheet. It is useful that the Budget Statement will be made earlier in the year. It is no longer rammed through before Christmas without time being given to review it. Why will the Minister not amend the Fiscal Responsibility Act 2012 in order that a report of this nature would be laid before the Houses by future Ministers for Finance?

We are in the same space. While some work in this areas remains to be done, quite a lot has been done already. It is a task jointly shared by the Department of Public Expenditure and Reform and my Department. Under the Oireachtas (Ministers and Parliamentary Offices) (Amendment) Bill 2013, the Minister for Public Expenditure and Reform has put the multi-annual ceilings on a statutory footing. The legislation which carries what the Senator is proposing was put in place before the summer recess in July.

That is not how I read it. If I were to bring forward an amendment to the legislation in question, would the Minister examine it?

Yes; we will look at anything. However, the advice I have received is that what the Senator is asking to be done under law is already or about to be covered by it. I agree that the manner in which national statistics are presented makes them difficult to follow.

The Seanad adjourned at 6.55 p.m. until 10.30 a.m. on Thursday, 28 November 2013.
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