Written Answers Nos. 260-279
260. Deputy Pearse Doherty asked the Minister for Finance in respect of Irish Life and Permanent, the number of employees and total remuneration including benefits for the 12 months ending 2010 and 12 months ending 2011 and in the annual accounts for the previous two years. [48609/12]
Amharc ar fhreagra261. Deputy Pearse Doherty asked the Minister for Finance in respect of Permanent TSB, the number of employees and total remuneration including benefit for the six months ending 30 June 2012. [48610/12]
Amharc ar fhreagraI propose to take Questions Nos. 260 and 261 together.
I am advised by the institution that the information the Deputy seeks is as follows:
|
Period/Institution |
Staff Costs (€m) * |
Average number of Staff reported at period end |
|
6 Months ended 30 June 2012 (Ptsb) |
72 |
2,176 |
|
Year ended 31 Dec 2011 (IL&P) |
410 |
4,323 |
|
Year ended 31 Dec 2010 (IL&P) |
342 |
4,338 |
|
Year ended 31 Dec 2009 (IL&P) |
208 |
4,694 |
|
Year ended 31 Dec 2008 (IL&P) |
578 |
5,053 |
* Staff costs includes, but is not limited to, the following:
* Wages and Salaries
* Pension Costs
* Social Security Costs
* Share Based Payment Costs
All figures are as listed in the end of year Report and Accounts and the Interim Report for the 6 months ending June 2012, which are available on the institution’s website and provide a more detail breakdown of staff costs.
262. Deputy Pearse Doherty asked the Minister for Finance in respect of Irish Life, the number of employees and total remuneration including benefits for the six months ending 30 June 2012. [48611/12]
Amharc ar fhreagraI can inform the Deputy that Irish Life provides disclosure on the number of its employees and the total remuneration each year in its financial statements. It does not disclose this information in its interim accounts. The total wages and salaries for staff in 2011 was €138 million and the average number of employees for that year was 2,185. The Deputy will find this and additional information on Page 137 of the Irish Life 2011 financial statements which can be found at http://www.irishlifegroup.ie/~/media/Files/I/Irish-Life-Group/reports-and-presentations/IL-group-2011-annual-report.pdf
263. Deputy Pearse Doherty asked the Minister for Finance in respect of Allied Irish Bank and Educational Building Society, the number of employees and total remuneration including benefits for the six months ending 30 June 2012 for the 12 months ending 2011. [48612/12]
Amharc ar fhreagra264. Deputy Pearse Doherty asked the Minister for Finance in respect of Allied Irish Bank, the number of employees and total remuneration including benefits for the 12 months ending 2010 and 12 months ending 2011 and in the annual accounts for the previous two years. [48613/12]
Amharc ar fhreagra265. Deputy Pearse Doherty asked the Minister for Finance in respect of the Educational Building Society, the number of employees and total remuneration including benefits for the 12 months ending 2010 and the 12 months ending 2011 and in the annual accounts for the previous two years. [48614/12]
Amharc ar fhreagraI propose to take Questions Nos. 263 to 265, inclusive, together.
I am advised by Allied Irish Banks that the information requested by the Deputy is as follows:
AIB Group – Incl. EBS
|
Period |
Staff Costs (€m)* |
Average FTE ** |
|
6 months ended 30 June 2012 |
730 |
14,840 |
|
Year ended 31 December 2011 |
956 |
14,612 |
AIB Group- continuing operations (BZWBK has been excluded for all years).
|
Year |
Staff Costs (€m)* |
Average FTE** |
|
Year ended 2011 |
935 |
14,282 |
|
Year ended 2010 |
921 |
14,255 |
|
Year ended 2009 |
909 |
15,085 |
|
Year ended 2008 |
1,161 |
16,039 |
EBS Limited (Merged into AIB on 1/7/2011)
Year Staff Costs (€m)*Ave rage FTE**
|
Year |
- |
- |
|
Year ended 2011 |
21 |
617 |
|
Year ended 2010 |
47 |
657 |
|
Year ended 2009 |
45 |
666 |
|
Year ended 2008 |
48 |
692 |
*Staff costs includes, but is not limited to the following:
- Wages & Salaries
- Share based payment schemes
- Social Security Costs
- Retirement Benefits
- Other personnel expenses (1)
- Termination benefits relate to expected cost of voluntary severance and early retirement as at 30 June 2012
** Full Time Equivalent
All figures are listed in the end of year Report and Accounts and the Interim Report for the 6 months ending June 2012, which are available on the institution’s website.
266. Deputy Gerry Adams asked the Minister for Finance his plans to insert a new provision in the tax code to ensure that tax units with incomes over €250,000 must comply with a minimum effective tax rate of 30%. [48631/12]
Amharc ar fhreagraIt is a long-standing practice of the Minister for Finance not to comment, in advance of the Budget, on any tax matters that might be the subject of Budget decisions. However, the Deputy will be aware of the high income individuals’ restriction, which is already in place. The most recent report by the Revenue Commissioners on the restriction is in respect of the 2010 tax year. This report was published by my Department on 1 August 2012 and is available on the Department’s Tax Policy website http://www.taxpolicy.gov.ie . The restriction, since 2010, applies to a greater number of individuals. The adjusted income threshold at which the restriction begins to apply is €125,000 and the relief threshold is €80,000 or 20% of adjusted income, whichever is higher. The objective of these changes was to achieve an average effective rate of income tax of 30 per cent where the restriction applies in full i.e. for those with adjusted incomes of €400,000 or greater. This effective rate does not include amounts payable in respect of PRSI and other levies and charges i.e. the Income Levy and Health Levy which applied in the tax year 2010 and the Universal Social Charge which applies from the tax year 2011.
267. Deputy Dan Neville asked the Minister for Finance the position regarding the universal social charge in respect of a person (details supplied) in County Limerick. [48632/12]
Amharc ar fhreagraThe position is that payments made in lieu of Department of Social Protection payments, such as Community Employment Schemes paid by the Department of Jobs, Enterprise and Innovation, are exempt from the Universal Social Charge. I am advised by the Revenue Commissioners that Revenue records indicate that the individual concerned commenced with the employment scheme on 15 Oct 2012 and was not in possession of a Tax Credit Certificate. The employer therefore, in accordance with PAYE Regulations, operates the emergency basis of tax deduction by deducting the appropriate amount of tax, PRSI, if applicable, and Universal Social Charge. The individual concerned subsequently submitted a tax return and a tax credit certificate based on this return will issue shortly. On operation of this tax certificate, any amounts of tax and/or Universal Social Charge overpaid should be refunded by the employer.
268. Deputy Gerry Adams asked the Minister for Finance the actions that have been taken since March 2011 in relation to the legacy property reliefs and his plans to completely abolish these reliefs. [48633/12]
Amharc ar fhreagraThe Department of Finance conducted an extensive economic impact assessment during the summer and autumn of 2011 relating to “legacy” property-based tax relief schemes. This involved:
- An analysis of all available data from the Revenue Commissioners on claims to date in respect of legacy property reliefs;
- An analysis of Central Bank and financial institution data in respect of mortgage arrears and defaults in the residential buy to let sector
- The production of a detailed consultation paper which presented all preliminary analysis of the data from Revenue Commissioners as well as Department’s own internal economic modelling.
- A six week consultation period was held to enable all interested parties to submit their views. In addition a copy of the consultation paper was provided to all members of the Oireachtas
- The production and publication of a detailed economic model on how a removal of the legacy property reliefs would impact on individuals
- Reviewing and analysing some 750 responses to the consultation paper.
- Detailed analysis of the impact on various investor types and on jobs and business in a number of economic sectors (healthcare, hotels, student accommodation)
The analysis and findings in the final report were reviewed and validated by the Central Expenditure Evaluation Unit (CEEU) of the Department of Public Expenditure and Reform, and by economic consultants Indecon International Economic Consultants.
I published the Economic Impact Assessment Report along with Finance Bill 2012, and a copy of the report can be found on my Department’s tax policy website (http://taxpolicy.gov.ie/ ).
Finance Bill 2012 contained two measures related to property reliefs designed to reduce the ongoing cost of these schemes to the Exchequer and to eliminate it in as short a time as possible.
With effect from 1 January 2012, a USC surcharge will be introduced on all investors with annual gross incomes over €100,000. The surcharge will apply at a rate of 5% on the amount of income sheltered by property reliefs in a given year and will be in addition to any normal USC payable on this income. This USC surcharge will apply to all investors with this level of gross income regardless of whether they invested in Section 23 type investments or accelerated capital allowance schemes.
In addition, investors in accelerated capital allowance schemes will no longer be able to use any capital allowances beyond the tax life of the particular scheme where that tax life ends after 1 January 2015. Where the tax life of a scheme has ended before 1 January 2015 no carry forward of allowances into 2015 will be allowed. The delayed implementation of this measure is designed to give individuals time to adjust to the absence of the carry forward provision.
There are now only two property based tax incentive schemes remaining in the tax code: the Mid-Shannon Corridor Tourism Infrastructure Investment scheme (only 80% of expenditure can qualify in certain areas) and the Qualifying Specialist Palliative Care Units scheme, which was not commenced.
All other such schemes have been terminated, subject to transitional arrangements for certain schemes where projects were already in the pipeline. However, due to their nature these reliefs continue to entail ongoing costs on the Exchequer in terms of tax foregone.
269. Deputy Gerry Adams asked the Minister for Finance his plans to phase down the amount of interest that can be offset against rental income for tax purposes to 25%. [48634/12]
Amharc ar fhreagraThe level at which interest repayments can be claimed against tax for residential rental properties was reduced from 100% to 75% in section 5 of the Finance Act 2009. There is no specific proposal in the Programme for Government to decrease the amount of interest on borrowings that can be offset against rental income for tax purposes, however, as a matter of course all such taxation measures and reliefs are considered in the context of the budgetary process.
270. Deputy Róisín Shortall asked the Minister for Finance if he will provide details of extra tax revenue that would be raised by placing a 5% levy on all income for people who earn in excess of €100,000 per annum, estimated by reference to 2012 incomes; and if he will make a statement on the matter. [48645/12]
Amharc ar fhreagraI am advised by the Revenue Commissioners that the full year yield, estimated by reference to 2012 incomes, from imposing a further income levy of 5% on all income that is currently liable to the Universal Social Charge (USC) would be of the order of €920 million. The estimated yield is based on applying a 5% levy to all the income of income earners who earn in excess of €100,000, that is, to the income they earn below €100,000 as well as to the income earned above €100,000. The figure is an estimate from the Revenue tax-forecasting model using actual data for the year 2010 adjusted as necessary for income and employment trends in the interim. It is, therefore, provisional and likely to be revised.
271. Deputy Gerald Nash asked the Minister for Finance the amount raised in 2011 from the domicile levy; the amount raised in each year since its introduction; the number of persons who have paid the levy each year since 2009; and if he will make a statement on the matter. [48649/12]
Amharc ar fhreagraI am advised by the Revenue Commissioners that the Domicile Levy was introduced by section 150 of the Finance Act 2010. Returns and payments in respect of the Domicile Levy for any tax year are made in the following year. In 2011, returns and payments in respect of the Domicile Levy for the tax year 2010 (the first year for which the levy applied) were made by 11 persons who paid a total of €1,667,011.
As the Domicile Levy return and payment date for the tax year 2011 is 15 November 2012 (for persons who file their income tax returns using the Revenue Online System (ROS)), it is not possible, at this stage, to provide full details of the number paying the levy or the yield for the tax year 2011.
272. Deputy Sean Fleming asked the Minister for Finance the level of tax generated by house sales for the Exchequer during 2008, 2009, 2010, 2011 and up to the end of September 2012; and if he will make a statement on the matter. [48716/12]
Amharc ar fhreagraI have been provided by the Revenue Commissioners with information in relation to the amounts of value added tax on new housing and on the amounts of stamp duty on residential property for the years 2008 to 2012 to date. Based on data published by the Department of the Environment, Community and Local Government, the estimated yield of Value Added Tax from residential property transactions, which includes sales of new and social housing, is set out in the following table.
|
Year |
VAT yield |
|
- |
EURm |
|
2008 |
1,289 |
|
2009 |
652 |
|
2010 |
333 |
|
2011 |
159 |
|
2012* |
141 |
The figures of yield from stamp duty on transfers of residential properties are set out in the following table.
|
Year |
EURm |
|
2008 |
445 |
|
2009 |
150 |
|
2010 |
107 |
|
2011 |
50 |
|
2012 (to end September) |
39 (Provisional) |
As regards Capital Gains Tax, the precise information requested by the Deputy is not available.
273. Deputy Willie O'Dea asked the Minister for Education and Skills the total number of persons in receipt of the vocational training opportunities scheme in 2010, 2011 and to date in 2012; the number in receipt broken down by county; the total costs of the payment in 2010, 2011 and estimated total costs in 2012; his plans for the future of the payment; and if he will make a statement on the matter. [47526/12]
Amharc ar fhreagraThe VTOS programme provides second chance education and training courses of up to two years duration for people who are 21 years of age or over, and who are at least six months unemployed.
People participating in VTOS who are in receipt of Jobs Seekers Benefit (JA) or Job Seekers Allowance (JB) receive a payment in lieu of this from the VEC for the duration of their course. These payments are funded by my Department.People participating in VTOS who are in receipt of a Disability Allowance or One Parent Family Payment continue to receive their payment from the Department of Social Protection.
My Department provided a total of €79 million in each of the years 2010 and 2011 for the VTOS programme. This included pay and non-pay costs and included €47 million for allowances paid to learners who were formerly in receipt of JA/JB payments. A similar budget has been provided for 2012.
In 2010, there were 5,702 learners enrolled on the VTOS programme, 4,251 of whom were in receipt of a VTOS training allowance from VECs. In 2011, there were 5,650 learners enrolled on the VTOS programme, 4,211 of whom were in receipt of a VTOS training allowance from VECs.
The breakdown of VTOS learners by County in 2010 and 2011 is listed as follows. The breakdown for 2012 is not yet available.
|
Learners by County |
- |
- |
|
County |
2010 |
2011 |
|
Carlow |
70 |
75 |
|
Cavan |
39 |
36 |
|
Clare |
159 |
152 |
|
Cork |
517 |
514 |
|
Donegal |
176 |
166 |
|
Dublin |
1,820 |
1,804 |
|
Galway |
298 |
305 |
|
Kerry |
190 |
159 |
|
Kildare |
263 |
258 |
|
Kilkenny |
113 |
118 |
|
Laois |
104 |
94 |
|
Leitrim |
40 |
39 |
|
Limerick |
276 |
259 |
|
Longford |
30 |
39 |
|
Louth |
110 |
110 |
|
Mayo |
147 |
162 |
|
Meath |
64 |
67 |
|
Monaghan |
40 |
40 |
|
Offaly |
39 |
61 |
|
Roscommon |
89 |
81 |
|
Sligo |
55 |
54 |
|
Tipperary |
167 |
164 |
|
Waterford |
292 |
292 |
|
Westmeath |
97 |
97 |
|
Wexford |
209 |
210 |
|
Wicklow |
298 |
294 |
|
Total |
5,702 |
5,650 |
274. Deputy Gerry Adams asked the Minister for Education and Skills further to Parliamentary Question No. 134 of 2 May 2012, if a person (details supplied) has been registered with Youth Reach; and if they are currently attending full time with Youth Reach. [47790/12]
Amharc ar fhreagraThe person referred to by the Deputy is attending a Youthreach centre operated by County Meath Vocational Education Committee since 13 September 2012 on a full time basis.
275. Deputy Brendan Griffin asked the Minister for Education and Skills if she will consider expanding the childcare employment and training support scheme to include students participating in third level education courses; and if he will make a statement on the matter. [47848/12]
Amharc ar fhreagraChildcare assistance was introduced in the late 1990s as a way of providing assistance to people with low skills (i.e. less than upper second level education) who faced barriers to returning to education and were distant from the labour market. As a result of a Budgetary decision, this programme has, in recent years, been restructured into the Childcare Education and Training Scheme (CETS) administered by the Department of Children and Youth Affairs.
The programmes targeted by the original programme were Youthreach, the Vocational Training Opportunities Scheme (VTOS), Senior Traveller Training Centres (STTCs) and later, the Back To Education Initiative. These programmes, with the exception of STTCs which have now closed, remain the focus of the CETS programme. It is not intended to extend the scheme further at this point.
276. Deputy Arthur Spring asked the Minister for Education and Skills his views on the difficulty medical graduate entrants are having in securing bank loans in order to complete their qualifications; if the situation is being examined; and if he will make a statement on the matter. [48102/12]
Amharc ar fhreagraAs the Deputy may be aware Graduate Entry Medicine students are liable for the cost of their tuition fees, which are set by each individual institution. However the costs for EU students are partly subsidised by the Irish State through a state grant provided by the Higher Education Authority. For the 2012/13 academic year this amounts to €10,000 per student.
A number of financial institutions offer student loan packages that can be availed of by students which can offer more competitive rates in select disciplines such as medicine. However such arrangements are a matter for individual students and the financial institution concerned and my Department has no role in relation to the matter.
277. Deputy Aengus Ó Snodaigh asked the Minister for Education and Skills the reason there is only 20 hours a week of home tutoring available for two siblings with autism. [48617/12]
Amharc ar fhreagraThe Deputy will be aware that the purpose of the Home Tuition Scheme is to provide a compensatory educational service for children who, for a number of reasons such as chronic illness, are unable to attend school. The scheme was extended in recent years to facilitate tuition for children awaiting a suitable educational placement and also to provide early educational intervention for pre-school children with autism.
The combined allocation to siblings is reflective of the family situation whereby a tutor can provide collective tuition to members of the one family. As home tuition is intended to compensate for school based provision it is reasonable to reflect the school grouping principle and reduce allocations to siblings accordingly.
278. Deputy Joe Carey asked the Minister for Education and Skills further to Parliamentary Question No. 140 of the 25 of September 2012, if he will respond to a query; and if he will make a statement on the matter. [47214/12]
Amharc ar fhreagraI can confirm to the Deputy that officials in my Department are in contact with the Chief State Solicitor's Office, who are currently working with the Solicitors acting on behalf of the landowners on the legal procedures and mechanisms required to facilitate as soon as practicable, the transfer of the land in the case to which he refers.
279. Deputy Pearse Doherty asked the Minister for Education and Skills the number of persons of Professor or Associate Professor grade who have left each university in the State since January 2011; if they have been replaced or a replacement has been sanctioned or agreed and if so at what level; and if he will make a statement on the matter. [47242/12]
Amharc ar fhreagraThe Higher Education Authority has been asked to obtain this information from the universities. I understand that the data is still in the process of being collated and I have asked that it be forwarded to the Deputy as soon as it is available.
