Thursday, 2 May 2013

Written Answers Nos. 69-77

Bank Stress Tests

Ceisteanna (69)

Michael McGrath

Ceist:

69. Deputy Michael McGrath asked the Minister for Finance when he expects the 2013 PCAR exercise to commence and be concluded; and if he will make a statement on the matter. [21027/13]

Freagraí scríofa

Minister for Finance

The matter is under discussion with the Troika at the present time and a decision has not yet been taken with regard to timing.

Credit Unions Regulation

Ceisteanna (70, 71)

Michael McGrath

Ceist:

70. Deputy Michael McGrath asked the Minister for Finance the number of credit unions subject to lending restrictions; the nature of such restrictions; and if he will make a statement on the matter. [21028/13]

Michael McGrath

Ceist:

71. Deputy Michael McGrath asked the Minister for Finance his views on the continuing decline in the total of loans outstanding by credit unions; his views on the way this can be reversed; and if he will make a statement on the matter. [21029/13]

Freagraí scríofa

Minister for Finance

I propose to take Questions Nos. 70 and 71 together.

I have been informed by the Registrar of Credit Unions that it has been necessary to put lending restrictions in place in credit unions where there are regulatory concerns about the operation of these individual credit unions and the resultant risk to members’ savings. The number of lending restrictions is a reflection of the Registrar of Credit Union’s concerns about lending practices in the sector.

There are currently about 58% of all credit unions subject to lending restrictions. Almost all credit unions with a lending restriction in place have a maximum individual loan size restriction. Of the credit unions with lending restrictions, over 71% can lend €20,000 or more to an individual member, which is a sizeable amount and should cover most circumstances.

Fewer than 2.5% of credit unions are restricted to issuing loans of less than €10,000 to an individual member, and fewer than 1% of credit unions are restricted to issuing loans of less than €5,000 per member. These are the cases where the Registrar of Credit Unions has the more significant concerns in terms of risk to members’ savings. However, the individual credit union lending restrictions currently in place are reviewed on a regular basis to determine whether they are still set at appropriate levels.

The Report of the Commission on Credit Unions sets out the loan to assets ratio of the credit union sector for each year from December 2006 to December 2011. The loan to asset ratio has reduced from 40.81% in December 2011 to 36.33% in December 2012, based on Central Bank Prudential Returns. The Report also states that Irish credit unions appear to be significantly under-lent. This is due in part to the overall reduction in demand for personal loans.

The Credit Union and Co-operation with Overseas Regulators Act 2012 will see the introduction of a flexible regulatory and supervisory framework for credit unions in the form of a tiered regulatory approach. This approach will assist credit unions in determining the business model they wish to adopt and will allow some credit unions to offer a greater range of services while complying with additional regulatory requirements. The Central Bank is to set out more detailed regulations on lending in the context of this tiered approach. However, the need for prudent lending with analysis of all loan applications to ensure a credit union member’s credit worthiness will remain a vital element in safeguarding credit union members’ savings.

Excise Duties Yield

Ceisteanna (72)

Patrick Nulty

Ceist:

72. Deputy Patrick Nulty asked the Minister for Finance if he would provide, in tabular form, the total amount of money raised in excise duties on alcohol in each category of alcohol excise as laid out by the Revenue Commissioners in the document (details supplied) for the years 2009, 2010, 2011, 2012; if he will provide the relevant levels of excise duties on the various forms of alcohol in these years; and if he will make a statement on the matter. [21039/13]

Freagraí scríofa

Minister for Finance

The breakdown in excise returns by alcohol in each category from 2009 to 2012 is as follows:

-	2009	2010	2011	2012
Beer	404.3	320.1	307.3	308
Spirits	242.5	218.8	247.3	263.9
Wine	264.1	243.5	231	231.4
Cider	57.2	44	43.9	42.8
-	968.1	826.4	829.5	846.1

The level of excise duties on the various forms of alcohol is set out in the tables below:

Effective from 15 October 2008

Goods	Description or Usage	Rate of Duty €
Spirits		€39.25 per litre of alcohol in the spirits
Beer	Exceeding 0.5% vol but not exceeding 1.2% vol	€0.00
-	Exceeding 1.2% vol but not exceeding 2.8% vol	€9.93 per hectolitre per cent of alcohol in the beer
-	Exceeding 2.8% vol	€19.87 per hectolitre per cent of alcohol in the beer
Wine	Still and sparkling, not exceeding 5.5% vol	€109.34 per hectolitre
-	Still, exceeding 5.5% vol but not exceeding 15% vol	€328.09 per hectolitre
-	Still, exceeding 15% vol	€476.06 per hectolitre
-	Sparkling, not exceeding 5.5% volume	€656.18 per hectolitre
Other Fermented Beverages: (1) Cider and Perry	Still and sparkling, not exceeding 2.8% vol	€41.62 per hectolitre
-	Still and sparkling, exceeding 2.8% volume but not exceeding 6.0% volume	€83.25 per hectolitre
-	Still and sparkling, exceeding 6.0% vol but not exceeding 8.5% vol	€192.47 per hectolitre
-	Still, exceeding 8.5% vol	€273.00 per hectolitre
-	Sparkling, exceeding 8.5% vol	€546.01 per hectolitre
Other Fermented Beverages: (2) Other than Cider and Perry	Still and sparkling, not exceeding 5.5% vol	€109.34 per hectolitre
-	Still, exceeding 5.5% vol	€328.09 per hectolitre
-	Sparkling, exceeding 5.5% vol	€656.18 per hectolitre
Intermediate Beverages	Still, not exceeding 15% vol	€328.09 per hectolitre
-	Still, exceeding 15% vol	€476.06 per hectolitre
-	Sparkling	€656.18 per hectolitre

Effective from 10 December 2009

Goods	Description or Usage	Rate of Duty €
Spirits	-	€31.13 per litre of alcohol in the spirits
Beer	Exceeding 0.5% vol but not exceeding 1.2% vol	€0.00
-	Exceeding 1.2% vol but not exceeding 2.8% vol	€7.85 per hectolitre per cent of alcohol in the beer
-	Exceeding 2.8% vol	€15.71 per hectolitre per cent of alcohol in the beer
Wine	Still and sparkling, not exceeding 5.5% vol	€87.39 per hectolitre
-	Still, exceeding 5.5% vol but not exceeding 15% vol	€262.24 per hectolitre
-	Still, exceeding 15% vol	€380.52 per hectolitre
-	Sparkling, not exceeding 5.5% volume	€524.48 per hectolitre
Other Fermented Beverages: (1) Cider and Perry	Still and sparkling, not exceeding 2.8% vol	€32.93 per hectolitre
-	Still and sparkling, exceeding 2.8% volume but not exceeding 6.0% volume	€65.86 per hectolitre
-	Still and sparkling, exceeding 6.0% vol but not exceeding 8.5% vol	€152.28 per hectolitre
-	Still, exceeding 8.5% vol	€216.00 per hectolitre
-	Sparkling, exceeding 8.5% vol	€432.01 per hectolitre
Other Fermented Beverages: (2) Other than Cider and Perry	Still and sparkling, not exceeding 5.5% vol	€87.39 per hectolitre
-	Still, exceeding 5.5% vol	€262.24 per hectolitre
-	Sparkling, exceeding 5.5% vol	€524.48 per hectolitre
Intermediate Beverages	Still, not exceeding 15% vol	€262.24 per hectolitre
-	Still, exceeding 15% vol	€380.52 per hectolitre
-	Sparkling	€524.48 per hectolitre

Effective from 6 Dec 2012

Goods	Description or Usage	Rate of Duty €
Spirits		€36.85 per litre of alcohol in the spirits
Beer	Exceeding 0.5% volume but not exceeding 1.2% volume	€0.00
-	Exceeding 1.2% volume but not exceeding 2.8% volume	€9.56 per hectolitre per cent of alcohol in the beer
-	Exceeding 2.8% volume	€19.13 per hectolitre per cent of alcohol in the beer
Wine	Still, exceeding 5.5% volume but not exceeding 15% volume	€123.51 per hectolitre
-	Still, exceeding 15% volume	€370.64 per hectolitre
-	Sparkling, exceeding 5.5% volume	€537.81 per hectolitre
-	Still and sparkling, not exceeding 2.8% volume	€741.28 per hectolitre
Other Fermented Beverages: (1) Cider and Perry	Still and sparkling, not exceeding 2.8% volume	€40.08 per hectolitre
-	Still and sparkling, exceeding 2.8% volume but not exceeding 6% volume	€80.16 per hectolitre
-	Still and sparkling, exceeding 6.0% volume but not exceeding 8.5% volume	€185.36 per hectolitre
-	Still, exceeding 8.5% volume	€262.92 per hectolitre
-	Sparkling, exceeding 8.5% volume	€525.85 per hectolitre
Other Fermented Beverages: (2) Other than Cider and Perry	Still and sparkling, not exceeding 5.5% volume	€123.51 per hectolitre
-	Still, exceeding 5.5% volume	€370.64 per hectolitre
-	Sparkling, exceeding 5.5% volume	€741.28 per hectolitre
Intermediate Beverages	Still, not exceeding 15% volume	€370.64 per hectolitre
-	Still, exceeding 15% volume	€537.81 per hectolitre
-	Sparkling	€741.28 per hectolitre

Income Statistics

Ceisteanna (73)

Róisín Shortall

Ceist:

73. Deputy Róisín Shortall asked the Minister for Finance if he will set out the latest estimates available to the Revenue Commissioners for the tax years 2007, 2008, 2009, 2010, 2011 and 2012 of the total number of taxpayers in each of the following bands (details supplied); the latest estimate of the total income for each of those bands; and the latest estimate of the total tax paid for each of those income bands. [21043/13]

Freagraí scríofa

Minister for Finance

I am advised by the Revenue Commissioners that the available historical data on the distribution of incomes by income ranges has been published for the tax years 2007, 2008, 2009 and 2010 in their Statistical Reports for 2009, 2010 and 2011 respectively and is available on the Revenue website at www.revenue.ie. The data is available in tables IDS1 to IDS 18 of the Income Distribution Statistics section of those reports.

In addition, using projected income levels and numbers of income earners, the Revenue Commissioners have updated their incomes data for the income tax years 2011 and 2012 years using an income tax model maintained for the purpose of estimating the Exchequer effect of budgetary changes to the income tax system. This data is provisional and likely to be revised. On this basis the tabulated information for income tax years 2011 and 2012 is as set out in the following tables.

All Income earners for Income Tax Year 2011 (provisional)

Gross Income Range	Gross Income	Numbers	Income Tax
€	€		€
0 - 5,000	501,165,330	232,352	0
5,001 - 10,000	1,276,313,598	170,496	510,487
10,001 - 15,000	2,382,957,151	190,276	6,062,671
15,001 - 20,000	3,599,452,885	204,855	37,666,000
20,001 - 30,000	9,718,439,000	391,848	374,114,703
30,000 - 40,000	10,454,366,018	300,396	773,144,897
40,001 -,50,000	9,092,446,317	203,632	1,027,785,257
50,001 - 60,000	7,298,420,282	133,560	1,027,593,592
60,001 - 70,000	5,930,222,519	91,630	933,905,560
70,001 - 80000	4,867,297,059	65,196	846,469,154
80,001 - 90,000	3,732,971,284	44,077	711,751,084
90,001 - 100,000	2,932,185,331	30,962	598,013,530
100,001 - 125,000	4,907,889,050	44,264	1,088,290,802
125,001 - 150,000	2,777,783,022	20,413	670,957,157
150001 - 175,000	1,780,883,277	11,037	455,775,468
175,001- 200,000	1,265,675,475	6,782	328,264,123
200,001 - 250,000	1,689,458,876	7,589	445,713,644
250,001 - 300,000	1,112,095,710	4,077	304,526,480
300,001 - 350,000	770,320,308	2,388	213,607,935
350,001 - 400,000	588,954,807	1,577	166,135,883
400,001 - 450,000	456,142,952	1,077	129,245,179
450,001 - 500,000	362,366,769	764	105,855,513
500,001 - 750,000	1,165,679,847	1,949	339,143,430
750,001 - 1,000,000	604,987,202	710	177,376,892
1,000,001 - 2,000,000	780,366,808	594	211,197,543
Over 2,000,000	538,797,236	129	150,257,857
Overall Total	80,587,638,117	2,162,628	11,123,364,844

All Income earners for Income Tax Year 2012 (provisional)

Gross Income Range	Gross Income	Numbers	Income Tax
€	€		€
0 - 5,000	498,244,792	230,907	0
5,001 - 10,000	1,266,800,708	169,218	526,693
10,001 - 15,000	2,364,429,313	188,770	6,111,749
15,001 - 20,000	3,570,761,415	203,218	37,898,824
20,001 - 30,000	9,677,011,170	390,082	373,852,252
30,000 - 40,000	10,422,708,176	299,435	773,585,815
40,001 -,50,000	9,100,605,135	203,817	1,031,079,033
50,001 - 60,000	7,320,079,368	133,954	1,033,634,792
60,001 - 70,000	5,946,423,166	91,874	938,256,177
70,001 - 80000	4,890,534,371	65,498	852,326,864
80,001 - 90,000	3,753,537,238	44,320	716,736,223
90,001 - 100,000	2,952,818,093	31,184	602,451,204
100,001 - 125,000	4,958,882,409	44,727	1,100,474,968
125,001 - 150,000	2,812,577,081	20,668	679,384,676
150001 - 175,000	1,804,234,878	11,178	461,654,512
175,001- 200,000	1,265,178,431	6,781	329,383,316
200,001 - 250,000	1,715,050,128	7,710	451,520,693
250,001 - 300,000	1,127,797,724	4,137	308,245,659
300,001 - 350,000	783,590,011	2,430	217,104,001
350,001 - 400,000	589,612,772	1,580	167,276,002
400,001 - 450,000	466,446,448	1,103	131,950,776
450,001 - 500,000	377,265,276	796	109,520,759
500,001 - 750,000	1,184,595,453	1,978	345,381,838
750,001 - 1,000,000	608,500,277	714	177,583,858
1,000,001 - 2,000,000	815,432,431	621	222,175,481
Over 2,000,000	545,004,074	130	151,736,551
Overall Total	80,818,120,338	2,156,830	11,219,852,715

It should be noted that the income ranges shown in the above table relate to Gross Income as defined in Revenue Statistical Reports.

The figures are estimates from the Revenue tax-forecasting model using actual data for the year 2010 adjusted as necessary for income and employment trends in the interim. These are, therefore, provisional and likely to be revised.

It should also be noted that a married couple which has elected or has been deemed to have elected joint assessment is counted as one tax unit.

Tax Yield

Ceisteanna (74)

Dessie Ellis

Ceist:

74. Deputy Dessie Ellis asked the Minister for Finance if he will provide the tax take broken down by county or bailiwick for income tax PAYE and non-PAYE, VAT, corporation tax and capital gains tax for the years 2000, 2007 and 2011. [21046/13]

Freagraí scríofa

Minister for Finance

I am informed by the Revenue Commissioners that the relevant information available on a geographical basis is an estimated breakdown of the net receipt from PAYE, VAT (Internal), Corporation Tax, Income Tax (non-PAYE) and Capital Gains Tax on the basis of "bailiwick" (meaning the jurisdiction or boundaries within which. Revenue Sheriffs, County Registrars or their officers operate for the purposes of enforcement of tax debt). It equates geographically with "county" while also providing separate breakdowns for "city" and "county" in the case of counties Dublin and Cork. The figures for these bailiwicks have been amalgamated to merge the results for city and county in each case. The available information for the years requested is shown in the following tables.

In considering the data it should be noted that the amount of tax attributed to a county may not necessarily be an indication of economic activity in that county for any of the following reasons:

1. The liability of a trader to VAT is generally dealt with by reference to the location of the trader’s registered office even though the economic activity may be carried on in another county.

2. An employer’s liability for PAYE is normally attributed to the county in which wages and salaries are paid, even though the employees may work in different counties.

3. Companies are associated on the tax record with the county address of the head-office or branch with which contact is established for tax purposes, which may be different to the city or county addresses of other branches. The distribution of corporate tax between regions can also vary from year to year as companies relocate.

4. Self-employed persons are associated on the tax record with the address at which the business is located, which may be in a different county to the home address.

Estimated breakdown of tax collection by county for 2000

County	Income Tax PAYE	Income Tax non-PAYE	VAT (domestic)	Corporation tax	Capital Gains tax
-	€m	€m	€m	€m	€m
Carlow	17.24	8.70	32.07	15.12	5.55
Cavan	30.35	12.28	44.44	10.68	1.80
Clare	46.84	17.78	62.80	48.66	18.04
Donegal	54.79	20.85	68.44	17.62	8.23
Galway	447.71	38.78	165.80	70.80	32.20
Kerry	52.72	28.38	75.93	23.17	12.27
Kildare	176.27	39.73	144.28	201.95	45.44
Kilkenny	115.98	17.80	55.04	13.76	7.06
Laois	15.16	10.11	31.21	5.42	4.19
Leitrim	18.97	4.32	10.27	1.38	0.61
Limerick	137.37	44.67	176.51	69.47	16.41
Longford	23.06	5.19	15.74	3.62	2.55
Louth	95.70	16.93	133.96	49.42	8.16
Mayo	56.33	19.29	65.87	42.61	8.99
Meath	83.07	35.01	96.98	20.68	29.62
Monaghan	29.92	8.13	37.99	9.52	1.10
Offaly	123.69	11.48	37.69	10.73	5.08
Roscommon	31.21	8.46	28.25	6.86	3.81
Sligo	48.48	8.25	27.17	6.76	11.31
Tipperary	104.28	34.18	97.41	90.60	10.40
Waterford	153.75	21.19	65.37	37.65	9.68
Westmeath	474.18	13.62	57.33	21.32	23.78
Wexford	65.45	28.86	89.61	31.02	16.38
Wicklow	77.29	32.80	87.22	86.47	31.02
Dublin	4082.91	1366.67	3903.35	2563.33	396.27
Cork	448.95	110.73	494.96	323.08	52.15
Other/foreign	81.11	67.33	287.44	103.71	11.16
Totals	7092.76	2031.47	6393.13	3885.40	773.27

Estimated breakdown of tax collection by county for 2007

County	Income Tax PAYE	Income Tax non-PAYE	VAT (domestic)	Corporation tax	Capital Gains tax
-	€m	€m	€m	€m	€m
Carlow	73.08	36.12	87.51	16.42	37.83
Cavan	101.68	33.69	131.99	57.67	31.61
Clare	166.97	60.77	127.24	117.23	47.58
Donegal	95.40	66.85	161.45	31.40	65.39
Galway	467.61	178.59	396.05	122.99	154.17
Kerry	358.58	92.97	186.27	38.06	49.55
Kildare	312.48	149.85	434.99	185.95	170.40
Kilkenny	172.43	60.71	139.84	25.99	31.31
Laois	48.62	39.03	91.67	14.15	34.49
Leitrim	75.88	12.57	27.76	4.03	5.66
Limerick	347.77	116.94	309.59	157.98	75.52
Longford	34.76	17.29	40.65	14.89	15.26
Louth	139.67	56.11	246.44	85.07	77.31
Mayo	114.31	68.93	169.67	45.82	41.53
Meath	208.56	136.43	270.96	120.73	133.57
Monaghan	50.36	26.85	85.19	17.12	20.44
Offaly	125.20	40.77	98.32	23.85	30.07
Roscommon	35.95	27.54	72.63	10.19	19.24
Sligo	104.73	30.92	62.91	26.76	28.95
Tipperary	138.26	100.34	212.19	106.73	49.17
Waterford	149.43	73.72	146.49	63.45	49.56
Westmeath	525.22	52.05	150.02	27.36	58.56
Wexford	127.12	96.75	201.58	54.71	97.96
Wicklow	156.25	118.31	196.84	71.64	110.45
Dublin	5,073.30	1,324.67	7,162.40	4,169.33	1,282.51
Cork	829.03	369.26	1082.87	573.90	275.81
Other/foreign	121.83	38.96	684.95	209.98	103.48
Totals	10,154.51	3,427.00	12,978.49	6,393.39	3,097.38

Estimated breakdown of tax collection by county for 2011

County	Income Tax PAYE*	Income Tax non-PAYE*	VAT (domestic)	Corporation tax	Capital Gains tax
-	€m	€m	€m	€m	€m
Carlow	70.44	20.16	48.38	3.30	2.96
Cavan	99.02	22.07	59.83	8.35	1.61
Clare	184.20	38.20	84.79	93.11	7.98
Donegal	91.83	40.52	89.36	13.59	4.55
Galway	485.56	107.76	207.05	66.04	16.81
Kerry	417.53	63.87	108.78	31.97	15.62
Kildare	321.84	86.09	268.23	44.50	17.71
Kilkenny	174.18	42.85	71.47	15.14	6.89
Laois	34.52	23.28	47.83	3.25	2.09
Leitrim	91.85	7.89	16.32	3.22	0.91
Limerick	335.24	84.67	159.28	132.45	8.91
Longford	30.73	11.53	17.57	4.14	2.50
Louth	158.12	35.55	143.47	14.57	5.12
Mayo	118.72	41.18	105.97	22.54	8.22
Meath	218.50	78.98	152.45	46.48	16.24
Monaghan	50.63	18.15	46.47	8.77	4.92
Offaly	173.11	23.98	56.80	6.76	4.77
Roscommon	31.22	18.78	35.68	3.46	1.84
Sligo	86.70	23.94	35.58	40.82	2.20
Tipperary	130.00	71.32	124.74	26.63	9.53
Waterford	155.20	49.84	83.45	28.36	3.43
Westmeath	677.19	43.90	64.24	11.99	10.76
Wexford	110.15	55.80	103.17	25.17	6.63
Wicklow	173.11	72.39	140.19	23.08	20.36
Dublin	5815.31	1078.26	5122.26	2046.49	194.73
Cork	962.70	270.74	843.62	721.88	32.76
Other/foreign	148.42	35.29	426.63	53.97	5.95
Totals	11346.00	2467.00	8663.60	3500.00	416.00

* Figures include Income Levy and USC

Figures in the tables are rounded and any apparent discrepancies are due to this.

Tax Collection

Ceisteanna (75)

Bernard Durkan

Ceist:

75. Deputy Bernard J. Durkan asked the Minister for Finance if and when it might be possible for the Revenue Commissioners to reach conclusion in respect of liability for income tax, pending and or due in the case of a person (details supplied) in County Kildare; and if he will make a statement on the matter. [21068/13]

Freagraí scríofa

Minister for Finance

This is a matter for the Revenue Commissioners. Firstly, I would like to briefly comment on Revenue’s approach to tax collection and in particular its overall compliance and debt management approach.

Revenue has a strong focus on making sure that every individual and business complies with the responsibility to pay the right amount of tax or duty including interest and penalties, which are due, in full and on time. That is an appropriate and correct focus for Revenue and one that I fully endorse. Delays in the collection of tax revenues properly due, adds to the level of Government borrowing and public debt interest and confers an unfair competitive advantage on non-compliant businesses. Remedying late or non compliance is preferably achieved through engagement with the business or taxpayer, but when that engagement is only partially forthcoming, or perhaps not at all, then Revenue has no option but to utilise measures such as the charging and collection of interest or the deployment of effective enforcement measures to secure payment of the tax debt and to encourage future voluntary timely compliance.

In regard to the case to which the Deputy has referred, I am informed by Revenue that the Collector-General’s office has tried unsuccessfully to engage with the person in question on a number of occasions about his outstanding tax debts, much of which was identified during a Revenue audit. While the person did previously commit to sell a foreign property to meet his tax debts unfortunately no progress was made in this regard, nor has there been any further meaningful engagement from the person. As a consequence Revenue was left with no alternative but to refer the outstanding tax for enforcement.

To date the person in question has refused to engage with the enforcement agents nor has he given any instruction to his own tax advisor in this regard. Given the complete lack of engagement Revenue has no option but to continue with enforcement proceedings to secure payment of the outstanding tax. I would recommend that the person or his advisor immediately contact the enforcement agents to bring matters to a conclusion and prevent further escalation.

Finally, from the Deputy’s representation it seems that the person in question has ceased trading with effect from 4 May 2012. That being the case the person should contact Revenue to cease the relevant registration numbers, which are currently generating tax estimates and inflating the outstanding debt.

Tax Credits

Ceisteanna (76)

Éamon Ó Cuív

Ceist:

76. Deputy Éamon Ó Cuív asked the Minister for Finance the reason participants on the TÚS scheme are not entitled to the job assist tax credit; the legal basis for this decision; the reason for same; and if he will make a statement on the matter. [21083/13]

Freagraí scríofa

Minister for Finance

Sections 472A and 88A of the Taxes Consolidation Act 1997 provide tax incentives for both employees and employers, to help the long-term unemployed to return to employment. The relief under Section 472A, commonly known as the Revenue Job Assist scheme, allows qualifying employees, in addition to their normal tax credits, to claim certain income deductions, including additional deductions for qualifying children, for the three year period after taking up employment.

Section 88A provides an associated tax incentive for employers. Employers are entitled to claim a double deduction in computing the profits of the trade or profession in respect of the first 3 years wages paid to qualifying employees. This double deduction may also be claimed in respect of the employers PRSI contribution on such wages.

In order to qualify for the Revenue Job Assist scheme, an individual must be unemployed for at least 12 continuous months prior to the date of commencement of the employment. They must also be in receipt of certain payments from the Department of Social Protection or signing for PRSI credits. Time spent on certain FÁS courses and employment schemes, as well as time spent in prison can count towards the ‘unemployed for 12 months’ condition. The employer must not have made any staff redundant in the 26 weeks prior to the recruitment and must offer a job for a minimum of 30 hours per week with a contract for at least 12 months.

As placements on the Tús scheme, which is administered by the Department of Social Protection, are for 19.5 hours per week, they do not qualify for the Revenue Job Assist scheme.

I should point out that as announced in the Action Plan for Jobs 2013, the Revenue Job Assist scheme and the Employer (Job) PRSI Incentive scheme are due to be replaced by the JobsPlus initiative which will be administered by the Department of Social Protection.

Public Sector Pensions Expenditure

Ceisteanna (77)

Mary Lou McDonald

Ceist:

77. Deputy Mary Lou McDonald asked the Minister for Finance if he will provide in tabular form information on lump sum payments (details supplied) paid to retiring public sector workers between March 2011 and March 2013. [21591/13]

Freagraí scríofa

Minister for Finance

The Department of Public Expenditure and Reform have advised my Department that the information sought by the Deputy in respect of my Department will be supplied by their Minister to the Deputy. I am only responding on behalf of the Revenue Commissioners. The Revenue Commissioners have provided my Department with the information in the table set out below in response to the Deputy’s question:

Table: Pension Lump Payments* from 1 March 2011 to 31 March 2013

€	Number Paid
0 to 10,000	38
10,001 to 20,000	44
20,001 to 30,000	34
30,001 to 40,000	37
40,001 to 50,000	28
50,001 to 60,000	31
60,001 to 70,000	47
70,001 to 80,000	54
80,001 to 90,000	68
90,001 to 100,000	39
100,001 to 150,000	114
150,001 to 200,000	22
200,001 to 250,000	2
over 250,000	1
Total	559

The Revenue Commissioners would like to point out that the above table includes payments in respect of the Incentivised Scheme for Early Retirement (ISER) and preserved pensions, but it does not include death gratuities.