Written Answers Nos. 178-196.
178. Deputy Kevin Humphreys asked the Minister for Finance the projected additional yield in a full year if DIRT were increased from 33% to 35%, taking into account 2013 returns to date; and if he will make a statement on the matter. [42291/13]
Amharc ar fhreagraI am advised by the Revenue Commissioners that the estimated additional yield to the Exchequer from increasing the Deposit Interest Retention Tax (DIRT) rate from 33% by 2% to 35% would be of the order of €31 million in a full year. This projection assumes no significant behavioural change by depositors or a change in interest rates applied by financial institutions to savings. It should be noted that the figure given for the yield from a 2% increase in the DIRT rate is a downward revision of a figure provided in reply to a previous related question on 18 July last (ref PQ 36643/13). The revision is necessitated by a revision to the basic data becoming available in the interim.
179. Deputy Charles Flanagan asked the Minister for Finance if he will provide a full breakdown of the total cost to the Exchequer of the current reduced VAT rate of 9% for each year since its introduction in 2011; and if he will make a statement on the matter. [42323/13]
Amharc ar fhreagraThe 9% reduced VAT rate for tourism related services was introduced in July 2011 as part of the Government Jobs Initiative. The measure was designed to boost tourism and create additional jobs in that sector. The measure was estimated to cost €120 million in 2011, €350 million in 2012, €350 million in 2013, and €60 million in 2014. Any proposal to maintain the 9% VAT rate will be considered in the context of the Budget.
180. Deputy Michael Healy-Rae asked the Minister for Finance the position regarding carbon tax in respect of agricultural contractors (details supplied); and if he will make a statement on the matter. [42355/13]
Amharc ar fhreagraI assume that the Deputy’s question relates to the double deduction for carbon tax on farm diesel which I provided for in Finance Act 2012. Under this provision, farmers are allowed a deduction in computing their farming profits or losses for the amount of additional carbon tax they incur on purchases of marked gas oil following the €5 per tonne increase in the rate of carbon tax on certain fuels from 1 May 2012. This was provided in the context of a commitment in the Programme for Government. I have no plans to extend the current double deduction for carbon tax in respect of Marked Gas Oil to agricultural contractors.
181. Deputy Michael McGrath asked the Minister for Finance if he will arrange for P60s to be sent to a person (details supplied) in County Cork for each of the years 2005 to 2011, inclusive. [42358/13]
Amharc ar fhreagraI am advised by the Revenue Commissioners that Forms P60 are only issued by employers to their employees, as evidence of pay and tax deducted in their employment. Revenue has no function in this regard. However, Revenue will write to this person and provide him with details of the pay and tax for the years 2005 - 2011 as returned by his employer which Revenue has on file. If any further details are required the person should contact Mr. Redmond Walsh at Revenue House, Blackpool, Cork, telephone 021 6027707 to discuss the matter.
182. Deputy Ciara Conway asked the Minister for Finance his plans to reduce tax on smokeless fuels; if this is under active consideration; the financial incentives for those using smokeless fuels; and if he will make a statement on the matter. [42359/13]
Amharc ar fhreagraThis question relates to potential Budgetary measures. It is the usual practice for the Minister for Finance not to speculate or comment in advance of the Budget on what it may contain and I do not propose to deviate from that practice.
183. Deputy Michael McGrath asked the Minister for Finance if he will provide details of any construction projects currently under way in Cork city and county under the aegis of the National Asset Management Agency; if he will confirm the procurement process that applies when NAMA is appointing a contractor to undertake construction work; and if he will make a statement on the matter. [42372/13]
Amharc ar fhreagraNAMA advises me that NAMA is subject to similar legal requirements as other lenders that preclude it from disclosing details relating to its debtors and their properties to any third party. NAMA’s role in relation to properties is, like a bank, that of a secured lender. NAMA, as with other lenders, does not procure or manage construction contracts in respect of properties securing its loans. The procurement and management of such contracts is a matter for the owner of the related land or property or, if one is in place, the Receiver. NAMA requires that its debtors and receivers ensure value for money in procuring this work. NAMA’s Annual Report and Financial Statements for 2012, which is available on the Agency’s website, www.nama.ie, contains extensive information on NAMA’s development funding, including examples of such funding in Cork.
184. Deputy Jerry Buttimer asked the Minister for Finance if he will provide details on moneys accruing to the State from sporting clubs and bodies across the country; and if he will make a statement on the matter. [42396/13]
Amharc ar fhreagraI am interpreting the Deputy’s question to mean monies accruing to the State from Sporting Clubs and Bodies in respect of taxes, social insurance contributions and universal social charges, etc. I am informed by Revenue that it is not possible to extract the information required, given the broad nature of the Deputy’s request. Details of such payments by Sporting Clubs and Bodies are not maintained under any generic heading that facilitates electronic extraction of information and would therefore require very extensive manual compilation to produce. The scale of the task would be such that it would require a considerable re-assignment of resource.
185. Deputy Michael McGrath asked the Minister for Finance the number of sites here where the National Asset Management Agency is, directly or indirectly through the debtor or the participating institution, providing security on a 24-hour basis; the estimated annual cost of providing security on sites; and if he will make a statement on the matter. [42406/13]
Amharc ar fhreagraNAMA advises me that site security, where required, is one of a number of business overheads associated with the essential repair and maintenance of properties and the preservation of value. NAMA permits debtors to retain a portion of rental and other income produced by a debtor’s assets to meet these essential costs. Such costs are itemised within each debtor’s general overheads and are subject to each debtor’s on-going financial reporting to NAMA. NAMA would expect that all of its debtors and receivers would take measures to ensure that their properties are adequately secured. As NAMA does not incur such costs directly, they do not form part of the Agency’s financial reporting. NAMA advises that it incurs annual site security costs of approximately €16,000 in respect of properties directly under its control.
186. Deputy Michael McGrath asked the Minister for Finance if he has had any contact with Permanent TSB or employee representatives regarding the closure of the bank's defined benefit pension scheme; the current position on the issue; and if he will make a statement on the matter. [42409/13]
Amharc ar fhreagraAs I have outlined to the Deputy previously the pension arrangements of Permanent TSB employees are a matter for the management of that company and the Trustees of the relevant pension schemes. As the Deputy would appreciate my department is engaged in regular contact with Permanent TSB and the defined benefit pension schemes at that institution are one of many topics which have arisen in such discussions. I can also inform the Deputy that officials in my department recently met with a number of Trustees of one of Permanent TSB’s defined benefit pension schemes.
187. Deputy Denis Naughten asked the Minister for Finance the number of measures announced in budget 2013 or included in the Finance Act 2013 which are to be implemented; the objectives of each and the reason for the delay in implementation; and if he will make a statement on the matter. [42430/13]
Amharc ar fhreagraThe Deputy will be aware that measures announced in the Budget 2013 concerned many Departments, not just my own. As regards Finance Act 2013, this is the means by which measures announced in the Budget and relating to taxation are implemented. The Act also implements associated Revenue-related measures The scope of Finance Act 2013 was set out in the Finance Bill 2013 Explanatory Memo and subsequently also by me in my Second Stage Dáil speech. The limited number of amendments at Committee and Report Stages were extensively debated in the Dáil at the time and are therefore on the Oireachtas record also.
To address specific Finance Act 2013 measures yet to be implemented:
- A scheme of accelerated capital allowances entitled “Incentives for certain aviation services facilities” was provided for in section 31. This scheme provides accelerated capital allowances for the construction and refurbishment of certain specialist buildings and structures for use in the maintenance, repair, overhaul or dismantling of commercial aircraft. This is subject to approval from the European Commission. When this approval is received, the section will be commenced.
- The extension of the Employment and Investment Incentive from 2013 to 2020 was also announced, pending the receipt of the necessary approval from the European Commission.
- Finance Act 2013 introduced legislation to enable the Revenue Commissioners to make regulations to implement the Inter-Governmental Agreement with the USA to provide for reporting and exchange of information under FATCA. Regulations are currently being drafted in consultation with the US authorities and industry bodies, and will be implemented in advance of the first withholding date for FATCA which is currently scheduled to be 1 July 2014.
- The Living City Initiative is a pilot project which provides certain tax incentives to make it more attractive for people live in historic and culturally significant city centre Georgian houses. The initiative also offers incentives for retailers and small businesses in those areas. In respect of the Living City Initiative, Section 30(1)(a) inserted the following new Sections:
- S372AAA – Interpretation (Chapter 13) );
- S372AAB – Residential accommodation: allowance to owner-occupiers in respect of qualifying expenditure incurred on the conversion and refurbishment of Georgian houses;
- S372AAC – Capital allowances in relation to conversion or refurbishment of certain commercial premises. It is intended to commence these provisions once a cost benefit analysis has been finalised and EU State Aid approval has been received.
- As regards Film Relief, Section 21 of Finance Act 2013, amended various sections of S481 (1), (2) and (3).The new provisions will ensure that the tax reliefs will accrue to the producers rather than investors and result in tax savings for the Exchequer. It is intended to commence this provision once EU State Aid approval has been given.
Finally, I would note two Budget-related measures:
- In my Budget 2013 speech, I announced that changes to give effect to the commitment in the Programme for Government to cap taxpayers’ subsidies for pension schemes which deliver pension income of more than €60,000 will be put in place in 2014. It remains my intention to address these issues in Budget 2014.
- Sections 19, 20 and 21 of the Finance (Local Property Tax) Act 2012 are not yet operational. Per the Finance (Local Property Tax) Act 2012 (Section 1) (Specified Date) Order 2012, 1 July 2014 is appointed as the day on which sections 19, 20 and 21 of the Finance (Local Property Tax) Act 2012 (as amended) come into operation. These sections relate to the “local adjustment factor” which, once commenced, will allow local authorities to vary the rate of tax in their area by 15% above or below the national central rates. These sections have a later implementation date because it is not operationally possible to introduce this local adjustment factor until 2015 and it is also preferable that local councillors have a specific electoral mandate to vary the rate of the tax, which will be possible following the local elections in 2014.
188. Deputy Sandra McLellan asked the Minister for Education and Skills the way the decision to reduce physical education, PE, from a full subject, 198 hours over three years, to an optional short course, 100 hours, in the new junior cycle framework will impact on the implementation of the Healthy Ireland Framework, the cross-Government policy for health and well-being, which calls for the full implementation of PE and SPHE in primary and post-primary schools, action 3.2; and if he will make a statement on the matter. [41861/13]
Amharc ar fhreagra189. Deputy Sandra McLellan asked the Minister for Education and Skills the way the limiting of PE in the new junior cycle framework to a short course of 100 hours will impact on the Government’s intention to reduce childhood obesity levels, which are currently at epidemic proportions where one in four girls and one in five boys are overweight and obese, and on the implementation of the Healthy Ireland Framework, the cross-Government policy for health and well-being; and if he will make a statement on the matter. [41863/13]
Amharc ar fhreagra221. Deputy Charlie McConalogue asked the Minister for Education and Skills the way the proposal to reduce PE from a subject to an optional short course in the new Junior Cycle Framework will impact on the implementation of the Get Active Guiding Framework, which was recently launched and which aims to create a co-ordinated approach to physical education, physical activity and sport in school and community settings for children and young persons; and if he will make a statement on the matter. [42084/13]
Amharc ar fhreagra222. Deputy Charlie McConalogue asked the Minister for Education and Skills in view of research from the 2009 Children's Sport Participation and Physical Activity Study, which shows that only 10% of secondary school students received the Department of Education and Skills recommended amount of PE per week, the impact of reducing the provision of PE from a designated subject of 198 hours over three years to a optional short course of only 100 hours; and if he will make a statement on the matter. [42086/13]
Amharc ar fhreagra223. Deputy Charlie McConalogue asked the Minister for Education and Skills if his Department and the National Council for Curriculum and Assessment are reconsidering proposals to limit PE to a 100 hour short course in the new junior cycle framework; if they will reassign PE's subject status to ensure that students continue to get 198 hours of PE during the course of the three years of the junior cycle; and if he will make a statement on the matter. [42090/13]
Amharc ar fhreagraI propose to take Questions Nos. 188, 189 and 221 to 223, inclusive, together.
The new Framework for Junior Cycle clearly recognises the importance of Physical Education (P.E) and physical activity in schools. One of the eight principles which underpin the Framework is that of "Wellbeing" which means that each student's learning experience should contribute directly to their physical, mental, emotional and social wellbeing and resilience. This principle is complemented by a number of the Junior Cycle's 24 'Statements of Learning', including a requirement that each student "is a confident and competent participant in physical activity and is motivated to be physically active". This is supported by other statements that require students to promote their own wellbeing, and to understand the importance of food and diet in making healthy lifestyle choices. Schools will be required to ensure that all students are given the opportunity to meet these commitments. But in line with best practice internationally, schools are being given the flexibility and autonomy to achieve this, within their own unique context. Schools are best placed to know the specific needs of their pupils. Schools may choose to incorporate the new short courses in P.E. and SPHE that are currently being developed by the NCCA, into their junior cycle programme, either for certification purposes (which was not available previously) or not for certification. Alternatively, they may choose not to opt for the new course and may instead continue to use existing courses or choose other approaches to meet the requirements in this area. Schools may also decide to provide the P.E. and SPHE short courses in addition to their existing programmes. My Department remains committed to supporting the overall 'Healthy Ireland' agenda. Physical education and physical activity, health and well-being are important elements in primary and post primary curricula. My Department also continues to support a range of initiatives to complement curricular provision in this area. These include initiatives such as the Active School Flag, extra-curricular activities, the 'sport for all day', and physical education teacher professional networks. Almost 1,200 schools have registered to participate in the Active School Flag initiative.
If the work of schools in encouraging a 'Healthy Ireland' is to be effective it has to be complemented by the efforts of parents, communities and wider society. This is one of the key messages in the 'Get Active' Framework which was recently launched by the Taoiseach. The "Get Active" Framework, which is a collaboration between my Department and other Departments, provides a blueprint for schools, local communities and other stakeholders on how to work together to ensure that all individuals are supported in being active and in enjoying physical activity.
My Department will shortly release the results of the second Lifeskills survey which was conducted in 2012. This is a follow on from a previous survey carried out in 2009. The findings of the 2009 Lifeskills survey, like the 2009 Children's Sport Participation and Physical Activity Survey, found that the majority of schools did not timetable 2 hours of PE per week. This second Lifeskills survey will provide important data on a number of areas including the extent to which schools are promoting healthy eating among pupils and are encouraging them to be physically active. These data assist in policy deliberations and are part of the reason that Wellbeing has been prioritised as a Principle in the new Framework for Junior Cycle
190. Deputy Gerry Adams asked the Minister for Education and Skills if his attention has been drawn to the fact that students from the Castlebellingham area who attend a school (details supplied) in County Louth are currently dropped by a service bus a mile from the school grounds; and if he will consider providing a special bus service that drops these students directly to the school; and if he will make a statement on the matter. [42324/13]
Amharc ar fhreagraBus Éireann, which operates the School Transport Schemes on behalf of my Department, is responsible for the planning and timetabling of school transport routes. Bus Éireann endeavours, within available resources, to ensure that each eligible child has a reasonable level of school transport service within the context of the Scheme nationally. Bus Éireann has advised that pupils who avail of the service referred to by the Deputy, which in this particular case is a Bus Éireann scheduled road passenger service, are set down at a point 800 metres from the school in question. This arrangement is similar to many other school transport services around the country.
192. Deputy Mary Lou McDonald asked the Minister for Education and Skills if the recent appointment of a head teacher to Shelton Abbey open prison in Arklow was preceded by an open competition; the number of applicants that applied for the position and the body that had overall responsibility for the appointment; and if he will make a statement on the matter. [41791/13]
Amharc ar fhreagraRecruitment for the appointment of a head teacher to Shelton Abbey open prison in Arklow was conducted by Kildare and Wicklow Education and Training Board (ETB). The ETB has informed my Department that the post in question was filled following an open competition which was advertised on the ETB's website and in the Irish Independent newspaper. The ETB received seventeen applications for the post. Following a short-listing process seven applicants were invited for interview and six applicants attended for interview.
193. Deputy Patrick O'Donovan asked the Minister for Education and Skills the position regarding the amalgamation of schools (details supplied). [41796/13]
Amharc ar fhreagraThe two schools referred to by the Deputy have agreed to amalgamate and submitted an application for a major capital project. As the Deputy is aware, this school project is scheduled on the Five Year Plan to proceed to construction in 2015/2016.Further to a technical site visit by Department officials, the girls school was deemed to be the most suitable location, subject to additional land being acquired to facilitate the development of a building for the new amalgamated school. The Congregation of The Sisters of Mercy offered to transfer additional land to the State as part of its offer made in response to the publication of the report of the Commission to Inquire into Child Abuse (the Ryan Report). The Government has agreed to accept this land offered by the Congregation.
My Department through the Chief State Solicitor's Office is currently working with the Solicitors acting on behalf of the Sisters of Mercy on the legal procedures and mechanisms required to facilitate the transfer of this additional land.
194. Deputy Clare Daly asked the Minister for Education and Skills the amount of money that was refunded to his Department following investigation into irregularities in an office (details supplied), including any refunds in relation to the amounts charged under the 13% agreement for administration fees where these refunds appear in the school transport accounts, his Department's accounts; and if the matter has been referred to An Garda Síochána. [41804/13]
Amharc ar fhreagraThe matters raised by the Deputy are proper to Bus Éireann.
I am informed by Bus Éireann that in 2012, following an investigation instigated by the Company in relation to a small number of irregular cash transactions identified through internal checks in the office referred to by the Deputy, disciplinary action was taken against an employee in line with Bus Éireann internal procedures. This was an internal disciplinary investigation conducted and concluded by Bus Éireann with assistance from CIE Group Internal Audit Department.
Bus Éireann confirmed that all monies involved were recovered and returned to the Department as school bus ticket revenue, which is credited against the cost of the School Transport Scheme. In line with Bus Éireann's control procedures, the issue was formally notified to An Garda Síochána.
195. Deputy Bernard J. Durkan asked the Minister for Education and Skills if and when a higher education grant will be approved by Student Universal Support Ireland in the case of a person (details supplied) in County Kerry; and if he will make a statement on the matter. [41835/13]
Amharc ar fhreagraOfficials in my Department have confirmed with Student Universal Support Ireland that in the case of the student referred to by the Deputy documentation was received on the 19th of September and these documents are currently awaiting review.
196. D'fhiafraigh Deputy Pearse Doherty den Aire Oideachais agus Scileanna an aontaíonn sé gur chóir don Roinn Oideachais agus Scileanna soláthair a dhéanamh den tacaíocht chuí atá ag teastáil do scoileanna Gaeltachta le leanúint ar aghaidh, lena chinntiú go mbeidh oideachas lán-Ghaeilge ar ardchaighdeán ar fáil do dhaltaí scoile Gaeltachta, go háirithe agus í luaite mar chuspóir 6 sa Straitéis 20 Bliain don Ghaeilge de chuid an Rialtais go gcuirfear oideachas lán-Ghaeilge ar ardchaighdeán ar fáil do dhaltaí scoile arb é mian a dtuismitheoirí/gcaomhnóirí é agus go Leanfar leis an tacaíocht do Ghaelscoileanna ag leibhéal na bunscoile agus déanfar forbairt ar sholáthar lán-Ghaeilge ag leibhéal na hiarbhunscoile chun freastal ar éileamh de réir mar is gá; agus an ndéanfaidh sé ráiteas ina thaobh. [41848/13]
Amharc ar fhreagraTá athbhreithniú ar bun ag mo Roinn faoi láthair ar an oideachas a chuirtear ar fáil sa Ghaeltacht mar aitheantas don chomhthéacs reachtaíochta ina bhfuil na scoileanna Gaeltachta ag feidhmiú agus mar aitheantas ar na dúshláin ar leith a ghabhann le hoideachas trí mheán na Gaeilge a sholáthar do pháistí sna scoileanna sin. Is é cuspóir an athbhreithnithe a bheidh ar bun ná chun roghanna a aithint i dtaca le soláthar oideachais i mbunscoileanna agus in iar-bhunscoileanna Gaeltachta a bhfuil próifílí teangeolaíocha éagsúla acu, agus chun ionchais agus polasaí a shoiléiriú maidir le teagasc trí Ghaeilge sna scoileanna sin. Díreoidh mo Roinn aird ar ghnéithe maraon leo siúd atá luaite sa cheist i rith an athbhreithnithe.
