Written Answers Nos. 141-160
141. Deputy Simon Harris asked the Minister for Finance whether there is any relief available on vehicle registration tax for wheelchair-adapted vehicles; and if he will make a statement on the matter. [28297/14]
Amharc ar fhreagraI am informed by the Revenue Commissioners that relief in respect of Vehicle Registration Tax (VRT) and Value Added Tax (VAT) on the purchase of a vehicle is provided for in the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994 (Statutory Instrument No. 353 of 1994). Relief from VRT and VAT may be obtained subject to a maximum of €9,525 under the driver scheme, and €15,875 under the passenger scheme.
The scheme is available to persons who are severely and permanently disabled, who meet specified medical criteria and who have obtained a Primary Medical Certificate. In respect of the vehicle, in order to qualify under the scheme a vehicle must be specially constructed or adapted to take account of the person's disability or, in the case of organisations, be specially constructed or adapted for the transport of disabled persons.
I am informed by the Revenue Commissioners that more detailed information is available on the Revenue website at the following link: http://www.revenue.ie/en/tax/vrt/leaflets/drivers-passengers-with-disabilities-tax-relief-scheme.pdf.
142. Deputy Jack Wall asked the Minister for Finance if he will consider a matter in respect of a person (details supplied) in County Kildare regarding tax credits; and if he will make a statement on the matter. [28299/14]
Amharc ar fhreagraI have been advised by the Revenue Commissioners that a revised Tax Credit Certificate for 2014 issued to the person concerned on 1 May. This revised certificate takes account of the current personal circumstances in this case.
Revised PAYE Balancing Statements for the years 2011, 2012 and 2013 were prepared on 27 June and will issue to the person concerned shortly.
143. Deputy Colm Keaveney asked the Minister for Finance to set out the number of attachment orders on persons which were granted to the Revenue Commissioners in each year from 2011 to 2013, inclusive; the amount of revenue that was gathered in each year by these means; the number that are currently active; and if he will make a statement on the matter. [28312/14]
Amharc ar fhreagraI am advised by Revenue that the debt collection environment continues to be challenging given the ongoing difficult financial environment. In this regard I am assured that Revenue debt management caseworkers are very conscious of the challenges that exist for some taxpayers in meeting their tax obligations in a timely manner. For that reason the caseworkers will always seek to work proactively with taxpayers and viable businesses that engage positively to agree mutually satisfactory arrangements to overcome temporary cashflow difficulties in preference to deploying enforcement options. However, where a business or taxpayer fails to meaningfully engage with Revenue, then I am fully supportive of the deployment of the necessary collection and enforcement measures to secure the taxes and duties due to the Exchequer.
One of the enforcement powers available to Revenue to ensure timely tax collection is Attachment. This power is covered in legislation under Section 1002 of the Taxes Consolidation Act 1997, as amended. Section 1002 allows Revenue to either directly remove funds from any account held by a financial institution in the name of a defaulting taxpayer, or, to instruct any third party that owes a debt to the defaulting taxpayer to pay those funds directly to Revenue.
Revenue has confirmed to me that it never deploys its enforcement powers, including Attachment, without giving the taxpayer every opportunity to engage and agree mutually acceptable solutions, including phased payment arrangements. The enforcement process only commences when the caseworker has exhausted all other options to encourage voluntary compliance. Revenue also has strict guidelines in place, including authorisation at a senior level, to ensure Attachment is only used in appropriate circumstances.
Revenue is always conscious that the use of Attachment Orders can have adverse consequences for taxpayers and it is normally only deployed where other enforcement options have failed to secure the outstanding debt.
In regard to the specific data requested by the Deputy, the number and value of Attachment Orders issued by Revenue and the amounts collected on foot of those Orders in 2011, 2012, 2013 and 2014 (to date), and the number that are currently active, is set out in the table in the following appendix.
Appendix : Attachment Orders
|
Year |
Number of Cases |
Number of Referrals |
Value of Referrals (€m) |
Yield (€m) |
No. of Attachments Currently Active |
|
2011 |
N/A |
4,463 |
213 |
30.7 |
180 |
|
2012 |
2,903 |
4,039 |
178.5 |
28.5 |
202 |
|
2013 |
2,989 |
4,199 |
173.5 |
28.6 |
352 |
|
2014 (YTD) |
1,544 |
1,972 |
65.2 |
11 |
424 |
144. Deputy Robert Troy asked the Minister for Finance whether any assistance or tax incentives are available to first-time buyers who purchased their homes in February 2014 (details supplied); and if he will make a statement on the matter. [28319/14]
Amharc ar fhreagraThe position is that tax relief on interest paid on all qualifying home loans is being phased out. In Finance Act 2010, mortgage interest relief was extended up to end of 2017 for those whose entitlement to relief was due to end in 2010 or after. Therefore, tax relief will continue to be available in respect of interest paid by an individual on qualifying home loans taken out on or after 1 January 2004 and on or before 31 December 2012, regardless of whether they are considered first-time buyers or non-first-time buyers.
Single individuals that are first-time buyers qualify for Mortgage Interest Relief up to a maximum ceiling of €10,000 for the first seven years of their mortgage. Thereafter relief is restricted to a ceiling of €3,000.
This Government is committed to helping address the particular problems faced by those that bought homes at the height of the property boom between 2004 and 2008. In this regard, in Budget 2012, I fulfilled the commitment in the Programme for Government to increase the rate of mortgage interest relief to 30 per cent for first time buyers who took out their first mortgage in that period. This was the period during which house prices peaked.
A mortgage holder will qualify for the increased rate if they made their first mortgage interest payment in the period 2004 to 2008 or if they drew down their mortgage in that period. In addition, the increased rate of tax relief for first time buyers who took out their first mortgage in that period will continue up to and including the 2017 tax year.
The arrangements and qualifying conditions for mortgage interest relief are publicised widely whenever changes to the system are made in the Budget and are published on the Revenue website.
In addition to the above, the legislation governing the administration of Local Property Tax (LPT) provides for a number of exemptions from LPT for those who purchased a residential property from 1 January 2013.
Section 8 of the Finance (Local Property Tax) Act 2012 (as amended) provides an exemption from LPT to a property purchased between 1 January 2013 and 31 December 2013 if it is occupied as a sole or main residence by the purchaser.
Under section 9 of the Finance (Local Property Tax) Act 2012 (as amended) any new and previously unused residential property that is purchased from a builder or property developer between 1 January 2013 and 31 October 2016 will be exempt from LPT up to the end of 2016.
Furthermore, any residential property that was not a liable property for LPT purposes on the 1 May 2013, for example, where the construction was not completed, will not be liable for LPT until 2017. Where such a property is purchased after 1 May 2013, it will not be liable for LPT until 2017.
However, if a person purchased a property that was liable to LPT on 1 May 2013 between 1 January and 1 November 2014 then they will be liable to LPT for 2015 and 2016.
145. Deputy Róisín Shortall asked the Minister for Finance with regard to the monthly limit on unsolicited communications if the consumer protection code 2012 and the Code of Conduct on Mortgage arrears are applicable to those in arrears who have reached a repayment agreement with their bank; and if he will make a statement on the matter. [28320/14]
Amharc ar fhreagraI am informed by the Central Bank that the Code of Conduct on Mortgage Arrears (CCMA) sets out requirements for mortgage lenders when dealing with borrowers facing or in mortgage arrears. The CCMA provides a strong consumer protection framework to ensure that borrowers struggling to keep up repayments on a mortgage loan which is secured on a primary residence are treated in a fair and transparent manner by their lender, and that long term resolution is sought by lenders with each of their borrowers in genuine mortgage difficulty. In order to ensure that engagement between lender and borrower is facilitated, the current version of the CCMA puts a greater emphasis on a more qualitative approach to contacts and the previous limit of three unsolicited contacts per month is replaced by a requirement for the lender to draw up a board approved contacts policy.
With regard to the level of communications from a lender to a borrower, the CCMA now provides that:
Provision 21. A lender must produce and implement a policy regarding communications with borrowers. That policy must be approved by the board of directors and must ensure that the requirements of Provision 22 are met.
Provision 22. A lender must ensure that:
a) the level of communications from the lender, or any third party acting on its behalf, is proportionate and not excessive, taking into account the circumstances of the borrowers, including that unnecessarily frequent communications are not made;
b) communications with borrowers are not aggressive, intimidating or harassing;
c) borrowers are given sufficient time to complete an action they have committed to before follow up communication is attempted. In deciding what constitutes sufficient time, consideration must be given to the action that a borrower has committed to carry out, including whether he/she may require assistance from a third party in carrying out the action; and
d) steps are taken to agree future communication with borrowers.
Communication is defined, in the CCMA, as "the imparting or exchanging of information between a lender and a borrower by speaking, on paper or another durable medium, or using any other medium. In addition, a lender must maintain records of all communications with borrowers in mortgage arrears or pre-arrears including recordings of all Arrears Support Unit telephone calls made to or from a borrower in relation to his/her arrears or pre-arrears. The intention of this provision is to strengthen protection for borrowers by facilitating compliance monitoring.
If a borrower is not happy with the way that their lender is dealing with them or if they think they are not complying with the CCMA, the borrower can make a complaint to their lender. If the borrower is not happy with the outcome of the appeal/complaint made to the lender they can refer the matter to the Financial Services Ombudsman (FSO). Further information on how to make a complaint to the FSO is available at www.financialombudsman.ie.
146. Deputy Catherine Murphy asked the Minister for Finance if he will provide an update on the appointment of a new Secretary General in his Department; if he will list the outlets where the position has been advertised; whether it is essential that reforms within his Department would be best executed and overseen by the recruitment of a person from outside his Department or the Central Bank of Ireland; the timetable by which the new appointment will be made; and if he will make a statement on the matter. [28362/14]
Amharc ar fhreagraThe post of Secretary General, Department of Finance was advertised on 11 June 2014 with a closing date of 23 June 2014. The post was advertised by the Senior Pubic Service unit at the Department of Public Expenditure and Reform. Applications will now be considered and a decision will be taken by the Government to assess that the person appointed meets the criteria for the job. It is expected that the new Secretary General will be appointed by the Government by the end of July.
147. Deputy Pearse Doherty asked the Minister for Finance if the Central Bank of Ireland has considered any plans to review the operation of the mint in Sandyford. [28482/14]
Amharc ar fhreagraI am informed by the Central Bank that it regularly reviews the operation of the Mint in Sandyford to ensure that it operates to current best practices.
148. Deputy Seán Kyne asked the Minister for Finance if, in the context of the strategic banking corporation Ireland and alongside the work on the legislation, work is progressing on the structures of the bank, including personnel, internal procedures, processes, operations and other activities associated with an undertaking of this type; and if he will make a statement on the matter. [28504/14]
Amharc ar fhreagraA project team has been established which includes staff of the Department of Finance and the NTMA to expedite the delivery of the Strategic Banking Corporation of Ireland (SBCI). This project team considers all aspects of the establishment of the SBCI including the issues raised by the Deputy. For example, the team is working on the legislation, establishment of the SBCI structure, staffing, processes, procedures and controls as well as developing relationships with the funders and potential on-lending financial institutions. This work is being progressed in order to deliver a timely solution to the SME market.
The Taoiseach and I have expressed our expectation that the SBCI will be facilitating lending to SMEs by the end of the year.
149. Deputy Richard Boyd Barrett asked the Minister for Finance if he will calculate the extra revenue that would be created by introducing the following changes in income tax rates: a 50% band rate on earnings between €100,000 and €140,000; a 55% rate on earnings between €140,000 and €180,000; a 60% rate on earnings between €180,000 and €250,000; and a 65% rate on earnings over €250,000; and if he will make a statement on the matter. [28557/14]
Amharc ar fhreagraIt is assumed that the thresholds for the proposed new Income Tax rates mentioned by the Deputy would not alter the existing standard rate band structure applying to single and widowed persons, to lone parents, married couples and civil partnerships. In addition, it is assumed that the Universal Social Charge continues to apply at the relevant rates.
I am advised by the Revenue Commissioners that, given the current band structure, major issues would need to be resolved as to how in practice such a new structure with multiple additional rates could be integrated into the current system and how this would affect the relative position of different types of income earners.
Notwithstanding these issues, I am advised by the Commissioners that the full year yield to the Exchequer, estimated by reference to 2014 incomes, of the introduction of the suggested new rates and bands of Income Tax would be of the order of €922 million.
This figure is an estimate from the Revenue tax forecasting model using latest actual data for the year 2011, adjusted as necessary for income, self-employment and employment trends in the interim. They are provisional and may be revised. Married persons or civil partners who have elected or have been deemed to have elected for joint assessment are counted as one tax unit.
150. Deputy Richard Boyd Barrett asked the Minister for Finance if he will calculate the additional revenue that would be raised by introducing the EU Commission's proposed financial transaction tax; and if he will make a statement on the matter. [28558/14]
Amharc ar fhreagraThe Government's position is that a financial transaction tax would be best applied on a wide international basis to include the major financial centres to prevent the danger of activities gravitating to jurisdictions where taxes are not levied on financial transactions.
In any event it is not possible to estimate the extra revenue that would be raised by introducing the EU Commission's proposed financial transaction tax until such time as the final form of the tax is settled.
A proposal for a Directive from the European Commission in the area of financial transaction tax was published in February 2013. Ireland had many concerns about the proposal as drafted, not least of which were the potential impacts on, and the trading of, Irish Sovereign debt in the secondary market and in total, the potential negative impact on the liquidity of the financial sector as a whole. Members of the Economic and Financial Sub-Committee on EU Sovereign Debt Markets have stated that the introduction of the FTT would have a significantly negative effect on Sovereign Debt Markets and may impair the good-functioning of secondary markets for sovereign debt resulting in reduced liquidity, reduced investor demand and therefore higher financing costs for States.
Our concerns are widely shared among the Member States, including some of the participating Member States. These concerns have led to the recent issuing of a communiqué by the participating Member States, announcing that they have agreed to implement a financial transaction tax in a progressive manner, with the first step being a charge on shares and some derivatives. However, significant technical and legal discussions will continue to be required at the Council Working Party before the text of the proposed Directive can be finalised. With this in mind, the targeted implementation date for the FTT has been rescheduled to 1 January 2016.
As the Deputy will be aware, Ireland already has a tax on certain financial transactions - a Stamp Duty on transfers of shares in Irish incorporated companies - which currently stands at 1%. The yield from this charge in 2013 was €251 million.
151. Deputy Richard Boyd Barrett asked the Minister for Finance if he will calculate the extra revenue raised by imposing a 12.5% minimum effective corporate tax rate on gross trading profits before deductions and allowances; and if he will make a statement on the matter. [28559/14]
Amharc ar fhreagraWith regard to the calculation requested by the Deputy, I would highlight that although a figure of 'gross trading profits' is included in the detailed annual statistical reports published by the Revenue Commissioners for illustrative purposes, the concept is not generally recognised in Irish tax legislation and it is therefore not possible to accurately cost the Deputy's proposal.
In relation to effective rates more generally, the Deputy will be aware that my Department recently published a Technical Paper on Effective rates of Corporation Tax in Ireland. This report is published on the Department's website and can be viewed at the following link:
http://www.finance.gov.ie/sites/default/files/140407%20FINAL%20Technical%20Paper%20on%20Effective%20Rates%20of%20Corporation%20Tax%20in%20Ireland.pdf.
In attempting to assess the effective corporate tax rate that is applied to the total of company profits in Ireland, the Paper concludes that the approach based on national aggregate statistics is the most suitable. Using that approach based on data from the Central Statistics Office and the Revenue Commissioners, the Report found that since 2003 the effective corporate tax rate has averaged 10.9% and 10.7% respectively.
While this percentage is lower than the 12.5% headline rate, this can be attributed to the availability of double taxation relief and a small number of corporate tax incentives such as the Research and Development Tax Credit and the Tax Relief for New Start-Up Companies for example. The combined cost of these two incentives in 2012 was €283.6 million.
152. Deputy Pearse Doherty asked the Minister for Education and Skills the role of SOLAS in ensuring that employers who take on apprentices under the supervision of SOLAS are compliant with employment law in respect of the rights and entitlements of the apprentices; and if he will make a statement on the matter. [27866/14]
Amharc ar fhreagraSOLAS have a role in approving companies for the purposes of taking on apprentices.
I am informed by SOLAS that a company wishing to register an apprentice is assessed to ensure its suitability to train apprentices in the specified craft. To be deemed suitable, an employer must hold a qualification in the relevant trade or have in their employment a qualified craftsperson. The employer must be in a position to provide the apprentice with the opportunity to engage in the full range of work as outlined in the curriculum and provide the necessary tools and equipment to enable them to do so. The employer must also agree to fulfil their obligations when the apprentice is 'on-the-job' as outlined in the curriculum. On approval the employer is entitled to employ the apprentice in the specified craft.
I am informed that as the apprentice is an employee of the company he/she is entitled to the same protection as any other employee under current employment legislation, save for where specific provisions such as those relating to the minimum wage, do not apply to apprentices. However, SOLAS does not have a specific role in ensuring that companies are compliant in employment law.
153. Deputy Clare Daly asked the Minister for Education and Skills to outline the number of instructor programmes SOLAS has organised for expanding the number of trainers approved and registered to undertake the Safe Pass programme in view of the small number of trainers nationally, the pick up in construction fuelling demand for this service and the fact that considerable revenue is generated to SOLAS from this activity. [27968/14]
Amharc ar fhreagraThe arrangements for delivering instructor training for the safe pass programmes are an operational matter for SOLAS. SOLAS will respond directly to the Deputy on this matter.
154. Deputy Brendan Griffin asked the Minister for Education and Skills if the grant to student teachers undertaking courses in the Gaeltacht will be restored; and if he will make a statement on the matter. [28328/14]
Amharc ar fhreagraAs part of the Government's budgetary considerations and the Comprehensive Expenditure Review carried out in 2011, a decision was made to abolish payments by this Department towards the cost of attendance at Gaeltacht courses by initial teacher education students with effect from September 2012. The decision to abolish the grants was not taken lightly, and it has to be viewed in the context of the prevailing requirement to reduce costs and achieve efficiencies where possible. In making difficult decisions such as this, priority was given to protecting resources for front line education services as far as possible in the coming years, which is especially challenging with rising numbers of school-going children. To assist with the costs of the Gaeltacht placement, students who are in receipt of a student grant which includes a 100% fee grant, or who would have qualified for a full fee grant but for the Free Fees Schemes, can apply for funding towards travel and accommodation costs under the field trip element of a fee grant, subject to the normal terms and conditions of the scheme.
Apart from the student grant system, in circumstances of particular need students may apply for support under the Student Assistance Fund. Information in relation to this fund is available through the Access Officer in the third level institution attended.
For the reasons I have outlined, I am not in a position at this time to reinstate funding to this area.
155. Deputy Brendan Griffin asked the Minister for Education and Skills if he will introduce the Gaeltacht scholarship scheme for teachers wishing to attend Gaeltacht courses; and if he will make a statement on the matter. [28329/14]
Amharc ar fhreagraThe 20 year Strategy for the Irish Language 2010 -2030 contains a number of actions relating to improving the quality of Irish Teaching which need further consideration including the introduction of a Gaeltacht scholarship scheme for primary school teachers to attend intensive Gaeilge courses in the Gaeltacht. This Government is committed to supporting the overall thrust of 20 Year Strategy for the Irish Language 2010-2030 and will deliver on the achievable goals and targets proposed in line with available resources.
156. Deputy Pearse Doherty asked the Minister for Education and Skills if he will allow a representative of the Donegal Family Resource Centre in County Donegal to become a member of the Donegal Education and Training Board in view of the person's extensive experience of dealing with key stakeholders and the provision of adult education; and if he will make a statement on the matter. [27827/14]
Amharc ar fhreagraIn accordance with Section 30(1) of the Education and Training Boards Act 2013 (the Act), each education and training board will consist of 21 members as follows: 12 members elected by the relevant local authority; 2 members elected by ETB staff; 2 members appointed by the ETB from nominees of the National Parents Council; 5 members appointed by the ETB from bodies specified by the Minister for Education and Skills which have a special interest in, or knowledge of education.
With regard to the bodies specified by the Minister, at least one person from each the following categories must be appointed: bodies representative of business, industry and commerce; bodies representative of learners; bodies representative of persons engaged in the management of, or leadership in, recognised schools. All such appointees must reside within the functional area of the board and at least 2 must be women and at least 2 must be men.
A body will be required to nominate two persons (one man and one woman) for consideration by each board for appointment. Accordingly, the Deputy will appreciate that I will not be in position to specify individuals or bodies which have local representation only, such as the Donegal Family Resource Centres.
157. Deputy Pearse Doherty asked the Minister for Education and Skills to explain the position regarding the minor works scheme for national schools, particularly the administration of the funding permits in future years; the amount to be allocated to each school; the works permissible under the scheme; if the same level of funding will be available; and if he will make a statement on the matter. [27831/14]
Amharc ar fhreagraDetails in respect of the Grant Scheme for Minor Works to National School Properties (the Minor Works Grant) are available under Circular Letter 0062/2013 dated November 2013. The circular states that each primary school with full recognition will receive a €5,500 basic grant plus €18.50 per mainstream pupil and €74 per special needs pupil on the rolls on the 30th September of the year prior to the issue of the grant.
The grant must be spent on the physical infrastructure of the school or on items of furniture and equipment for educational use including IT related equipment. Works covered include improvements to school buildings and grounds, improvement or replacement of mechanical and electrical services, the purchase of standard furniture and physical education equipment, the purchase of floor coverings and window blinds and the purchase of IT related equipment.
The Circular also states that the grant will only be paid in future years as funding permits. The Deputy will be aware that under the Infrastructure and Capital Investment Programme 2012-2016, the focus in the education sector is on meeting the demand for additional school places. Consequently, there is no funding provided at this time in the 2014 capital allocation for the payment of a Minor Works Grant to primary schools.
158. Deputy Pearse Doherty asked the Minister for Education and Skills if he has received correspondence from a school (details supplied) in County Donegal; if he has considered the associated request; the outcome of his consideration; if he will facilitate the school in question in view of the particular circumstances; and if he will make a statement on the matter. [27834/14]
Amharc ar fhreagraI am aware of the correspondence referred to by the Deputy. The National Council for Special Education (NCSE) approves special classes for schools. Such a special class was approved for St. Peter's NS, Mountcharles in 2011.
The criteria for the appointment of an administrative principal to a school, which are enrolment related, are set out in Appendix B of Circular, 0007/2014 Staffing Arrangements in Primary Schools for the 2014/15 school year and are available on the website. The school does not meet these criteria.
My Department has arrangements in place whereby a substitute teacher is employed by a school if a teacher, including special class teachers, is absent on certified sick leave as is the position in this case.
Since September 2012 the combined resources available for learning support (General Allocation Model at Primary) and language support have been merged into a single simplified allocation process. The GAM/EAL arrangements for the 2014/15 school year are set out in Circular 0007/2014 and are based on a school's mainstream classroom posts for the 2013/14 school year and will not be overturned. Appendix C of that circular lists the allocation for all schools. Where schools do not have sufficient GAM/EAL hours to create a full-time post, a process is in place for such schools to enter into cluster arrangements with neighbouring schools. St. Peter's NS will be a base school for a shared GAM/EAL post for the 2014/15 school year.
159. Deputy Charlie McConalogue asked the Minister for Education and Skills to outline his plans regarding a training centre (details supplied) in County Dublin; and if he will make a statement on the matter. [27853/14]
Amharc ar fhreagraThis is a day to day operational matter for City of Dublin Education and Training Board (ETB) and I have asked the ETB to contact the Deputy directly to clarify the position.
160. Deputy John Lyons asked the Minister for Education and Skills if he will list the school feeder areas in Dublin city and county which his Department uses for school planning purposes; if this information could be provided in tabular form; and if a map could also be provided detailing or illustrating this information. [27857/14]
Amharc ar fhreagraFor school planning purposes Dublin City and County is divided into 40 school feeder areas. These areas are based on the areas used in the Census for Small Area Population Statistics purposes.Balbriggan
Ballinteer/Stepaside
Ballybrack/Shankill
Ballyfermot/D10
Beaumont/Coolock D5
Blanchardstown West D15
Blanchardstown Village D15
Booterstown/Blackrock
Cabra/Phibsboro D7
Carpenterstown D15
Castleknock D15
Clondalkin D22
Darndale D17
Dolphin's Barn D12
Donabate
Donaghmede/Howth/D13
Drumcondra/Marino/Dublin 1
Dublin 6W
Dublin 8
Dublin 2/Dublin 4
Dublin 6/Clonskeagh
Dún Laoghaire
FinglasEast/Ballymun D11
Firhouse/Oldbawn
Goatstown/Stillorgan
Killester/Raheny/Clontarf
Kilternan
Lucan
Malahide/Nevinstown
Mulhuddart/Tyrrelstown D15
Palmerstown/Ronanstown/D20 22
Portmarnock
Rathfarnham
Rush & Lusk
Sallynoggin/Killiney
Scribblestown/Finglas West
Skerries
Swords
Tallaght
Whitehall/Santry D9A map of these feeder areas is available at the following link. Table 1
