Written Answers Nos. 21-35
21. Deputy Clare Daly asked the Minister for Public Expenditure and Reform when he intends to bring forward the urgent legislation needed in relation to the system of commercial rates to deal with cases where a mistake was made on the original assessment but not appealed, and subsequent owners being bound by that original valuation even though it is accepted by all that it was an error. [49499/13]
Amharc ar fhreagraThe Valuation Act 2001 provides for the valuation of all commercial and industrial property and in this regard the Commissioner of Valuation is independent in the performance of his functions under the Act. The making of valuations for rating is the Commissioner’s sole prerogative and I, as Minister, have no function in decisions in this regard.
Section 63 of the Act provides that the statement of the value of property as appearing on a valuation list shall be deemed to be a correct statement of that value until it has been altered in accordance with the provisions of the Act.
Section 27 of the Valuation Act, 2001 provides that any one of the following – an occupier of a property, a rating authority, an interest holder or an occupier of a property that appears on a valuation list may apply in writing to the Commissioner of Valuation for a revision of an existing valuation where a ‘material change of circumstances’ has occurred or for a new valuation to be determined in respect of a new building. The statutory fee prescribed for the service is €250 which should accompany the application to the Valuation Office.
The provision available in section 27 to revise a valuation where the presumption of correctness is challenged is considered adequate to allay any concerns which may exist.
Notwithstanding the assumption of correctness, where a ratepayer is of the opinion that the valuation of his or her property is incorrect, and where a material change of circumstances has not occurred, which would warrant a revision application under Section 27, there is a provision in the Valuation (Amendment) (No.2) Bill, 2012 to make representations to the Commissioner, who having regard to all the circumstances of the case, may amend the valuation. This is one of a number of proposals set out in the Bill which is currently proceeding through the Oireachtas and is currently awaiting a Committee Stage reading in Seanad Éireann. However, it will be a matter for the Oireachtas to determine how such proposals proceed or otherwise.
22. Deputy Jerry Buttimer asked the Minister for Public Expenditure and Reform his plans for a major review and overhaul of the Irish Statute Book and to repeal obsolete regulations and laws; and if he will make a statement on the matter. [49410/13]
Amharc ar fhreagraOn the 25th September, I announced that the Government had approved the continuation of a major programme to overhaul the Irish statute book and repeal thousands of obsolete regulations and laws.
As part of the programme, the Government has approved the drafting of a number of Statute Law Revision Bills, which will continue the task of simplifying the statute book and improving its accessibility in accordance with the commitment contained in the Programme for Government.
The Bills will review different elements of our statute book, including post 1922 primary and secondary legislation as well as pre 1922 secondary legislation and charters. The intention is that the first in a series of Bills will be introduced into the Oireachtas by the middle of 2014. The new Bills will build upon the clarity brought by the Statute Law Revision Acts 2007 to 2012 which reviewed all primary legislation enacted prior to independence and repealed those which were spent or obsolete. The new Statute Law Revision Bills will further reduce the outdated and unnecessary legislation contained in the statute book and pave the way for consideration of further modernisation measures such as codification.
23. Deputy Bernard J. Durkan asked the Minister for Public Expenditure and Reform the extent to which savings identified in the context of the Haddington Road and-or Croke Park agreements remain on or have exceeded target; and if he will make a statement on the matter. [49525/13]
Amharc ar fhreagra89. Deputy Bernard J. Durkan asked the Minister for Public Expenditure and Reform the extent to which longer working hours, wage and or salary cuts, or other reforms have each contributed to meeting the budgetary targets required under the Croke Park and Haddington Road agreements; and if he will make a statement on the matter. [50056/13]
Amharc ar fhreagraI propose to take Questions Nos. 23 and 89 together.
The Haddington Road Agreement will deliver a €1 billion saving in the cost of the public service pay and pensions bill by 2016.
The Agreement is already delivering on its objectives. In terms of cost reduction, €300 million of savings were incorporated into the various votes in the Revised Estimates Volume 2013, which represents a real and tangible reduction in expenditure. In relation to 2014 and future years, the savings to be generated from the Agreement will be incorporated into the estimates for all votes as part of the estimates process.
While these monetary targets are of critical importance, it is also important to remember some of the other key benefits which this Agreement brings. It provides us with the scope to progress the reform agenda and to deliver unprecedented increases in productivity across the Public Service. The benefits from the additional hours under the Agreement are significant, with measures around increased productivity set to deliver approximately €430 million of the €1 billion targeted savings.
In relation to the Croke Park Agreement, the final report of the Implementation Body concluded that it facilitated significant cost savings, amounting to €1.8 billion over its lifetime, comprising of almost €1 billion in pay savings and over €800 million in non-pay efficiency savings. The Agreement also ensured the delivery of central reforms while acting as a facilitator for a large number of reforms at sectoral level, across all sectors of the Public Service, in a climate of industrial peace. The report also concluded that the overwhelming majority of commitments around cost extraction, reform and changed work practices had been substantially delivered.
Finally, the Deputy may wish to note that an updated Public Service Reform Plan covering the period 2014 to 2016 is currently being developed and the Haddington Road Agreement will act as a key enabler for the delivery of this Reform Plan.
24. Deputy Mary Lou McDonald asked the Minister for Public Expenditure and Reform if he will provide an update on the Bord Gáis element of the schedule of State asset disposals his Department is overseeing; the progress that has been made regarding the contractual arrangements for staff who will agree to transfer and for those who wish to remain as Bord Gáis employees. [49529/13]
Amharc ar fhreagraBGE and its advisers, working with NewERA and the relevant Government Departments, are currently in the final stages of the process of selling Bord Gais Energy together with the Minister for Communications, Energy and Natural Resources. I would hope to be in a position to make a definitive announcement on the matter in the coming weeks.
I am advised that, as part of this process, BGE management has been engaging with BGE staff and unions on the terms and conditions of the BGE staff that are due to transfer with the sale of the business. I understand that this process is currently ongoing, and so it would be inappropriate to make any further public comment on the matter at this time.
25. Deputy Mary Lou McDonald asked the Minister for Public Expenditure and Reform if his attention has been drawn to the recent letter circulated by the Communications Workers’ Union, which states that the Labour Relations Commission recommendation in which his Department has been engaged in regarding the transfer of staff from the national lottery company to the new licence holder has not addressed all concerns and that significant hurdles have yet to be overcome before agreement can be reached; and if he will make a statement on the matter. [49528/13]
Amharc ar fhreagraAs the Deputy is aware, the Labour Relations Commission has prepared a proposal regarding the issue of the National Lottery staff. These proposals have been put forward to An Post management, the An Post Group of Unions and the Department of Public Expenditure and Reform on the basis that the relevant parties agree to recommend them for acceptance.
Deliberations are still in progress and have yet to be formally concluded between the parties concerned. It would not be appropriate for me to comment further while the deliberations are ongoing.
26. Deputy Patrick O'Donovan asked the Tánaiste and Minister for Foreign Affairs and Trade the position regarding financial assistance (details supplied). [50045/13]
Amharc ar fhreagraI wish to inform the Deputy that there are no public funds available from my Department to repatriate the remains of Irish citizens for burial in Ireland. However, as the Deputy may be aware, there are various Irish groups and organisations in the UK which may be able to assist in the circumstances as outlined. Such groups and organisations would have links with the wider Irish community and would also have practical experience of dealing with a wide range of issues of concern to that community. It should be borne in mind however that direct financial assistance may not be possible.
27. Deputy Finian McGrath asked the Tánaiste and Minister for Foreign Affairs and Trade if he will provide an update on the peace talks in Colombia. [49886/13]
Amharc ar fhreagraI strongly support the Colombian peace process and hope that the negotiations underway will bring an end to the long conflict which has caused much suffering. In May, negotiators reached agreement on the land reform element of their discussions. In a positive development earlier this month, agreement was reached on the issue of political participation. I wish the parties to the negotiations success in reaching agreement on the other important items remaining on their agenda so that a final comprehensive peace agreement can be secured as soon as possible. Ireland will continue to follow closely developments on the Colombian peace process, and to support a negotiated solution to the conflict in Colombia.
28. Deputy Niall Collins asked the Tánaiste and Minister for Foreign Affairs and Trade if he will provide in tabular form the number of appointments to State boards under his Department's remit made since March 2011 to date in 2013; the number of vacancies in State boards under his Department's remit since March 2011 to date in 2013; the number of vacancies State boards under his Department's remit publically advertised since March 2011 to date in 2013; and the number of appointments to State boards under his remit drawn directly from the public advertisement process. [50014/13]
Amharc ar fhreagraThere are no state agencies, and consequently no state boards, under the aegis of my Department.
29. Deputy Tom Fleming asked the Minister for Finance further to Parliamentary Question No. 77 of 3 July 2013, if he will provide an update on same; and if he will make a statement on the matter. [49883/13]
Amharc ar fhreagra40. Deputy Tom Fleming asked the Minister for Finance if he will re-examine the requirement to have anti-money laundering identification requirements applied to the purchase of prize bonds over €25 as it is unnecessarily restrictive and will have a detrimental impact on the sale of prize bonds to customers who wish to give them as a gift to family members; if he will review this with a view to setting the limit at €100 before any requirements are applied and accept that this would be a move to a more appropriate level; and if he will make a statement on the matter. [49877/13]
Amharc ar fhreagraI propose to take Questions Nos. 29 and 40 together.
Officials of my Department are continuing to explore with the National Treasury Management Agency (NTMA) whether or not exemptions available under the Third Money Laundering Directive (2005/60/EC) and its Implementing Directive (2006/70/EC) may be applied to small value purchases of prize bonds facilitated on behalf of the State by An Post and the Prize Bond Company. I will to write to the Deputy once this review has been completed.
30. Deputy Clare Daly asked the Minister for Finance the steps he has taken to deal with a situation (details supplied) where it was alleged that the State was left short of substantial tax payments as a result of false and improper tax returns by this housing body. [49901/13]
Amharc ar fhreagraI am informed by the Revenue Commissioners that they are unable to comment in relation to any specific cases for reasons of taxpayer confidentiality. Section 851A of the Taxes Consolidation Act 1997 (inserted by the Finance Act 2011) placed on a formal statutory basis the long-standing and accepted obligation on the Revenue Commissioners to treat all taxpayer information confidentially. The general position is that all taxpayer information is confidential, and may only be disclosed in accordance with the terms of that provision or under any other statutory provision that allows the disclosure of such information.
I can assure the Deputy that the Revenue Commissioners take appropriate action in any case where concerns regarding the tax compliance of individuals or companies are reported to them.
31. Deputy Catherine Murphy asked the Minister for Finance if any consideration is given to commercial data, including client data, client projects, correspondence with the Revenue Commissioners or solicitors, in situations where the Revenue sheriff seizes computers; in situations where goods seized are owned by customers or clients where does the burden of proof lie, the way damages to third parties are defined; his plans to introduce any new rules; and if he will make a statement on the matter. [49997/13]
Amharc ar fhreagra32. Deputy Catherine Murphy asked the Minister for Finance what if any data protection issues arise in situations where computers are seized by the Revenue sheriff; the protocols that are in place in situations where such seizures are sold on; the obligations there are to sell seized goods for the maximum amount possible; if goods seized are sold below a reasonable value, the recourse available to the aggrieved party; his plans to introduce legislation or regulations in respect of same; if staff are specifically trained in relation to data protection policies; and if he will make a statement on the matter. [50034/13]
Amharc ar fhreagra33. Deputy Catherine Murphy asked the Minister for Finance if the Revenue sheriff can make more than one seizure for the same offence; and if he will make a statement on the matter. [50060/13]
Amharc ar fhreagra34. Deputy Catherine Murphy asked the Minister for Finance the discretion, if any, the Revenue sheriff has when seizure and sale would involve the tools of trade; if consideration is given to the prospect of earnings in the future from these goods; if attachment orders are considered for potential as opposed to actual earnings; the way that is evaluated; and if he will make a statement on the matter. [50061/13]
Amharc ar fhreagra35. Deputy Catherine Murphy asked the Minister for Finance the number of judicial reviews that have been taken in each year since 2007 in respect of the Revenue sheriff; the number that have concluded in the courts; the number that have been settled in advance of a court hearing; and if he will make a statement on the matter. [50062/13]
Amharc ar fhreagra58. Deputy Catherine Murphy asked the Minister for Finance his plans to amend the Finance Acts to regulate the rights, powers and duties of officers regarding the collection of outstanding taxes and seizure of goods in order to ensure the maximum transparency and accountability; if he will provide for an appeal process for those who have had goods seized and disposed of; if he is satisfied that there are adequate safeguards for the subject who has their goods seized; the comparisons that are made in respect of best practice from other European States; if the practices are subject to external evaluation; and if he will make a statement on the matter. [50033/13]
Amharc ar fhreagraI propose to take Questions Nos. 31 to 35, inclusive, and 58 together.
I am taking it that the questions relate to the seizure of goods in the context of the collection of tax debts. While the Deputy may not be referring to the right of appeal in relation to tax liabilities, which is a separate matter, in summary these provisions afford taxpayers the opportunity to ensure that they have been correctly assessed to tax and that they have been correctly granted any reliefs claimed by them that may be due. These rights of appeal are comparable to taxpayers' rights of appeal in most developed countries. Once a taxpayer’s liability to tax has been determined in accordance with the law, it is a matter for the taxpayer to ensure that that liability is paid as and when due. There are no further rights of appeal against paying taxes correctly due in accordance with the law.
The Revenue Commissioners’ primary goal is to maximise compliance with Tax and Customs legislation. Notwithstanding the current difficult financial, economic and business environment, Revenue is and will remain focused on securing the taxes and duties due to the Exchequer. Revenue expects taxpayers to have a clear focus on maintaining payment compliance and on meeting their obligations in full on a timely basis. Remedying late or non-compliance is preferably achieved through engagement with the taxpayer, but where that engagement is not forthcoming then Revenue will utilise appropriate collection enforcement measures, including referral to Sheriffs, to pursue outstanding tax debts. Revenue’s procedures in relation to collection and enforcement are set out in their Collection Manuals for Revenue staff (these are also available on www.revenue.ie) and implementation of these procedures are subject to appropriate supervision by officers at various levels to ensure that, before any enforcement action is taken, those procedures have been followed and have been applied appropriately according to the circumstances of any particular case. It is important to note that all taxpayers who have failed to pay their taxes on time are given adequate opportunities to come to an arrangement with Revenue to pay their taxes over a period, where they face genuine difficulties in paying them in a single amount as due.
I am advised by the Revenue Commissioners that the execution of Revenue warrants by Sheriffs in respect of tax debts is specifically provided for in Section 962 of the Taxes Consolidation Act, 1997, as amended. However Sheriffs are Officers of the Court, holding office under Section 12 of the Court Officers Act 1945, and are independent of the Minister for Finance and the Revenue Commissioners. Their debt collection activities, including seizure procedures, are generally covered by the Enforcement of Court Orders Act, 1926, as amended. They may seize whatever goods are necessary to satisfy an outstanding debt.
Sheriffs are answerable before the Courts for any breach of the civil debt collection code and accordingly are not directly accountable to me or to the Revenue Commissioners in relation to the execution of warrants for the collection of tax. In these circumstances, I am not in a position to comment further on the processes used by sheriffs, training of their staff or legal actions if any taken in relation to the actions of sheriffs.
As regards further oversight, in addition to being officers of the Court, the Sheriffs are subject to the Data Protection Acts. I am further advised that the Sheriffs have in place a Code of Practice, available from any sheriff or on Revenue’s website, which sets out how Sheriffs will engage with taxpayers. For example, it includes commitments that when goods are seized a written inventory will be supplied to the taxpayer as soon as possible, and there is a commitment to furnish the taxpayer with an account of the proceeds of the sale of any goods seized. The Code also sets out the process whereby a taxpayer may make a complaint and how it will be handled.
I have no plans to propose changes in relation to the provision of the Finance Acts governing tax debt collection and enforcement available to Revenue, as I am satisfied that these are appropriate to the safeguarding of the collection of taxes on behalf of the Exchequer. I am also satisfied that the procedures Revenue have in place with regard to the use of the legislation are appropriate and strike the right balance in terms of fairness as between the majority of taxpayers who pay their taxes on a timely basis and those who fail to do so. However, in the Finance Bill which is currently before the House I am proposing to provide for the forfeiture of alcohol products on unlicensed premises where a tax clearance certificate is not in place.
While detailed information is not available to them, the Revenue Commissioners advise me that the OECD has reported that in a survey of 52 revenue bodies, practically all have available to them powers to arrange the seizure of taxpayers assets to enforce tax debt collection.
