Written Answers Nos. 77-85
78. Deputy Brendan Griffin asked the Minister for Education and Skills the way he plans to tackle the low average rate of physical education allocation time in schools; and if he will make a statement on the matter. [17439/13]
Amharc ar fhreagraCurrently all primary and post primary schools provide P.E. as part of the curriculum and approved syllabuses are in place. The recommended time allocation for P.E. is 1 hour per week at primary level and two hours per week at post primary. This time allocation allows for the delivery of a broad and balanced P.E. programme that enables students to achieve the learning outcomes associated with this subject area.
There are other measures both within and outside of schools that complement the aims of the P.E. curriculum. These include the following: - Social Personal and Health Education (SPHE), which is mandatory at primary and as part of Junior Cycle, and which stresses the importance of regular exercise, and the need for a balanced diet as essential to physical and mental well being. - The Active School Flag, launched by my Department in 2009, which seeks to recognise schools (both primary and post primary) that provide quality P.E., co-curricular physical activity and sports programmes for their students. To date, more than 1,000 primary schools and 128 post-primary schools have registered for the programme. - Many schools provide extensive programmes of physical activities outside of school hours in conjunction with sports organisations such as the Gaelic Athletic Association, Basketball Ireland, and the Football Association of Ireland. - 'Sport for All' Day: my Department promotes the dedication of one day in the school year to encourage greater participation in sport at primary school level.
Schools are playing an important role in promoting physical activity, both through the formal curricula and also through extra curricula activities. However, their efforts must be supported and complemented by parents and the local community, and other stakeholders. In particular, parents are encouraged and expected to promote physical activity among their children outside of school hours. It is worth noting in this context that the Unicef comparative overview "Child well-being in rich countries" which was published earlier this week shows that Ireland and the United States are the only countries in which more than 25% of children report exercising for at least an hour a day.
79. Deputy Michael Healy-Rae asked the Tánaiste and Minister for Foreign Affairs and Trade in view of the fact that the Russian Government upgraded its mission to the Holy See to full embassy status (details supplied), if he will restore our very important links to the Holy See; and if he will make a statement on the matter. [17942/13]
Amharc ar fhreagraThe Government decision in November 2011 to close our resident embassy to the Holy See was taken with considerable reluctance as part of a necessary budget process to reduce costs. The closure of the resident embassy to the Holy See has yielded substantial savings, not least as it enabled the significantly larger embassy to Italy and the residence of the ambassador to Italy to be relocated to the State-owned Villa Spada, formerly occupied by the embassy to the Holy See, thereby saving €445,000 per annum in rent on two properties. Ambassador Cooney travels to Rome regularly and was present for the inauguration of Pope Francis, to which he accompanied the President and the Minister for Finance who represented the Government and subsequently at the Pope’s meeting with the Diplomatic Corps. I am satisfied that the current arrangement for Ireland’s representation at the Holy See is the most effective possible in light of the resource constraints faced by my Department. The resident embassy to the Holy See will not be reopened in the immediate term. I will, however, be keeping the deployment of our diplomatic and consular resources under review in light of ongoing national priorities and the availability of resources.
80. Deputy Michael McCarthy asked the Minister for Finance the number of properties in the West Cork region which have been exempted from the local property tax; and if he will make a statement on the matter. [17807/13]
Amharc ar fhreagraI understand that the Deputy is referring to the number of units in unfinished estates in the West Cork region. This is a matter for consideration by my colleague the Minister for the Environment, Community and Local Government.
Section 10(1) of the Finance (Local Property Tax) Act (as amended) defines an “unfinished housing estate” as a development of two or more buildings that is specified in a list prescribed, under section 10(3) of the Act by the Minister for the Environment, Community and Local Government for the purposes of the Act. Section 10(4) of the Act prescribes a range of circumstances to which the Minister shall have regard for the purposes of that Section. The Minister has recently prescribed and published this list. The list can be accessed on that Department’s website, www.environ.ie.
81. Deputy Dara Calleary asked the Minister for Finance if his attention has been drawn to an anomaly that appears to exist in the list of properties exempted from the property tax; if he will acknowledge that this anomaly is discriminatory to some disabled persons (details supplied); if he will outline his plans to rectify this anomaly; and if he will make a statement on the matter. [17882/13]
Amharc ar fhreagraIn accordance with section 10B of the Finance (Local Property Tax) Act 2012 (as amended), an exemption from the charge to LPT will apply to a residential property purchased, built or adapted to make it suitable for occupation by a permanently and totally incapacitated individual as their sole or main residence, where an award has been made by the Personal Injuries Assessment Board or a court, or where a trust has been established, specifically for the benefit of such individuals. This is one of the few exemptions from the LPT. Limiting the number of exemptions keeps the rate of the tax low for those who are liable to it. Based on the information provided by the Deputy it appears that the individual would not qualify for this exemption.
While exemption cannot be claimed under section 10B of the Act, an incapacitated person may qualify for a reduction in the market value of their property under section 15A of the 2012 Act. This section provides for a reduction in the market value of a residential property that has been adapted for occupation by a disabled person where the adaptation has been grant-aided or approved for grant aid, by a local authority. I am informed by the Revenue Commissioners that this relief only applies where the adaptation work increases the market value of the property. Furthermore, the person with the disability must occupy the property as his or her sole or main residence after the adaptation is completed. The reduction in value is limited to the lesser of the chargeable value attributable to the adaptation work carried out on the property and the maximum grant payable under the relevant local authority scheme. The relief ends on the sale or transfer of a property that has been adapted, unless the person with the disability continues to reside in the property.
Given the Budget constraints that exist, and in order to be in a position to keep the rate of tax as low as possible, I decided that an upper limit would be imposed on the reduction in the chargeable value that is allowed. This means that where the chargeable value attributable to the adaptation work carried out on the property exceeds the maximum grant payable under the relevant local authority scheme, the reduction in the chargeable value will be capped at the maximum grant payable.
This relief is linked to the grant scheme for such adaptations that is administered by the local authorities so that there would be some independent verification of the necessity to have particular adaptations carried out. The additional value that is attributable to adaptations carried out to a property can only be deducted from the overall chargeable value where a grant towards the cost of the adaptation has been made by a local authority. This effectively means that tax relief for local property tax purposes is determined by decisions that have been made by a local authority about whether a person with a disability requires the property in which he or she resides to be adapted to cater for the particular disability. Therefore, the Revenue Commissioners will not be required to make such decisions.
Provisions are also made for deferral of LPT for individuals whose income is under certain limits.
82. Deputy Michelle Mulherin asked the Minister for Finance further to Parliamentary Question No. 84 of 6 March 2013, if he will clarify that the Revenue Commissioners did in fact issue an intoxicating liquor licence on foot of a draft court order only without sight of the final signed court order; the way the Revenue Commissioners came to issue a liquor licence on the basis of a draft document; if the investigation of this illegality was undertaken; and if he will make a statement on the matter. [17751/13]
Amharc ar fhreagraI am informed by the Revenue Commissioners that the procedure following the grant of a Licence by Court Order is for the Licensee to obtain a Court Certificate from the Court Office. This Court Certificate must be submitted to the Revenue Commissioners, within 12 months of the date on which it was issued. The Revenue Commissioners will then issue the Licence, subject to tax clearance being in place. They confirm that a Licence issued in this case on the 24th May 2006 on the basis of a Court Order and not a Court Certificate as is required. The Licence in question lapsed on the 1st October 2007 and has not been renewed to date.
The issue of the Licence in circumstances where a Court Certificate is not present is incorrect and erroneous and should not have occurred. Having examined the matter, they are of the view that this was a genuine procedural error and was a one off event. It should be noted that this error was to the benefit of the applicant and not the Revenue Commissioners.
83. Deputy Heather Humphreys asked the Minister for Finance if the Revenue Commissioners will consider withdrawing their appeal to a court decision in the case of a person (details supplied) in County Monaghan; and if he will make a statement on the matter. [17752/13]
Amharc ar fhreagraI am advised by the Revenue Commissioners that the person (details supplied) submitted a Return of Income in respect of the 2002 tax year that included details of a redundancy payment received in that year. A PAYE Balancing statement issued in 2003 which did not include top slicing relief, as the person did not claim such relief. The person made no objection to, nor did he query, the PAYE Balancing Statement at that time. The person submitted a claim for Top Slicing Relief on 14 January 2011 in respect of the redundancy payment received in 2002, which was well outside the statutory time limit for making such a claim (Section 865, Taxes Consolidation Act 1997).
The onus is on each person to make a claim for any particular repayment or relief. Furthermore, in the case of top slicing relief, a valid claim in writing must be made as prescribed under Section 201 (6) of the Taxes Consolidation Act 1997.
The Revenue Commissioners are of the view that the Circuit Court Judge’s determination was erroneous on a point of law. Accordingly they have formally expressed dissatisfaction with the determination of the court and they are considering the option of pursuing a case stated for the opinion of the High Court on the matter.
84. Deputy Niall Collins asked the Minister for Finance further to Parliamentary Question No. 157 of 5 March 2013 if he will confirm that the legislation is now in place for individuals to withdraw up to 30% of their additional voluntary contributions; and if he will make a statement on the matter. [17753/13]
Amharc ar fhreagraFinance Act 2013 was passed into law on 27th March and section 17 of the Act, which makes provision for pre-retirement access to AVCs, has effect from that date. Section 17 introduces a new section 782A into the Taxes Consolidation Act 1997 which provides members of occupational pension schemes with a three-year window of opportunity to draw down, on a once-off basis, up to 30% of the accumulated value of certain AVCs made by them, including additional voluntary PRSA contributions made to AVC PRSAs. Where AVCs are subject to a pension adjustment order, both parties to the order may exercise the option independently in respect of their respective “share” of the AVCs.
The procedures set out in the legislation for exercising the AVC access option are straight forward and I have outlined these hereunder. However, in addition to these procedures, I am aware from discussions which my Department and the Revenue Commissioners have had with various pension industry representative bodies, that the administrators of AVC funds will also be putting administrative procedures and systems in place to facilitate the access option at an operational level. I understand that these administrative and systems procedures are in the process of being finalised.
The likelihood is, of course, that an individual contemplating availing of the option will firstly contact his pension fund administrator by phone or email to establish what he or she needs to do. In that regard, the legislation requires the individual to give an irrevocable written instruction to the administrator of the fund that he or she wishes to avail of the option. Provided the individual qualifies for the encashment option, the administrator acts on the instruction by determining the value of the AVC fund and paying an amount, not exceeding 30% of the value, to the individual subject to deduction of the appropriate amount of tax. The amount paid is treated as emoluments to which Schedule E applies and tax is collected at source under the PAYE system. The legislation requires the administrator to deduct tax at the higher rate of 41%, unless the administrator has received from Revenue a tax credit certificate in respect of the individual. The payments are specifically exempt from USC and PRSI.
I am advised by the Revenue Commissioners that, in advance of any payment of AVCs being made, the individual exercising the option should contact his or her Revenue Office for a Certificate of Tax Credits and Standard Rate Cut-off point in respect of the AVC payment. It may be the case that the pension fund administrator will contact Revenue on behalf of the individual, but where the individual is applying directly to Revenue he or she would need to advise Revenue of the pension fund administrator's registered number (i.e. employer number) so that Revenue can forward the Certificate to the correct administrator. The Certificate will indicate the Standard Rate Cut-off Point and tax credits, if any, appropriate to the AVC access payment and facilitate the deduction of the correct amount of tax by the administrator.
85. Deputy Róisín Shortall asked the Minister for Finance the basis on which owners of properties with pyrite will be asked to verify the presence of pyrite in order to qualify for an exemption of the local property tax; the prevalence thresholds of pyrite that will apply in order to qualify; if all residents of for example an apartment block will be asked for separate verification if the prevalence of pyrite is proved in common areas in such a development; the action that he is taking to ensure that in meeting the verification criteria that costs and administrative burdens to property owners are minimised. [17754/13]
Amharc ar fhreagraSection 10A of the Finance (Local Property Tax) Act 2012 (as amended) provides for a temporary exemption of at least three consecutive years from the charge to Local Property Tax (LPT) for residential properties that have been certified as having “significant pyritic damage”.
The methodology for the assessment of dwellings to establish significant pyritic damage will be prescribed in regulations to be made by the Minister for the Environment, Community and Local Government. I understand that the regulations are currently being finalised and will be published shortly.
I am advised by the Minister for the Environment, Community and Local Government that homeowners will be required to demonstrate significant pyritic damage in accordance with the recently published standard by the National Standards Authority of Ireland, IS 398 – Reactive Pyrite in sub-floor hardcore material – Part 1 . This standard provides guidance on the building condition assessment, sampling and testing to be carried out to establish the presence of significant pyritic damage.
To be eligible for an exemption from the LPT, a homeowner must obtain a certificate, from a competent person, confirming the presence of significant pyritic damage on the basis of a building condition assessment and having regard to the outcome of the testing and classification of the sub-floor hardcore material carried out in accordance with I.S. 398. Eligibility for an exemption will be determined by reference to the presence of significant pyritic damage in the relevant property concerned. Significant pyritic damage to common areas, in situations where the relevant property itself is unaffected or in respect of which a certificate is not issued, would be one of the factors that a property owner would take into account in valuing their property.
Conscious of the need to reduce costs to affected homeowners, I understand that provision will be made in the Regulations being made by the Minister for the Environment, Community and Local Government for the use, where feasible, of test results from sampling and testing undertaken to classify the sub-floor hardcore material prior to the publication of I.S. 398. Such testing results must be validated by a competent person as being in accordance with, or equivalent to, I.S. 398. A building condition assessment will be required to be carried out by a competent person irrespective of when such testing is, or was, carried out.
A homeowner cannot claim the exemption until the relevant certificate has been issued. He or she should notify Revenue at that stage to claim the exemption. Special arrangements will apply in respect of 2013 and 2014 to facilitate homeowners in claiming an exemption. While homeowners who do not have the relevant certificate on the first liability date of 1 May 2013 (liability date for 2013), or by 1 November 2013 (liability date for 2014), will be required to pay LPT for those periods, they will be able to reclaim the tax paid if they obtain the certificate by 31 December 2013 and notify the Revenue Commissioners in writing on or before 31 January 2014. As an alternative to such retrospective treatment, they can opt to start the period of exemption from the liability date following the issue of the certificate.
