Written Answers Nos. 56-67
56. Deputy Bernard J. Durkan asked the Tánaiste and Minister for Social Protection if and when a back to education allowance will issue in the case of a person (details supplied) in County Kildare; and if she will make a statement on the matter. [36425/14]
Amharc ar fhreagraThe person concerned was refused a back to education allowance as he failed to satisfy the requisite number of paid days on his jobseeker's allowance claim. A review of this decision was requested on the 19/09/14. The review was undertaken and the original decision was upheld. The outcome of the review was issued to the person concerned on 23/09/2014.
59. Deputy John Halligan asked the Tánaiste and Minister for Social Protection her views on whether in certain circumstances where an applicant is marginally in excess of the income guidelines it may be unfair for the means assessed against them to be applied across the board to each application in isolation resulting in the applicant not being entitled to any of the payments whereas a person marginally below the income guidelines where the same criteria are applied would be entitled to all forms of assistance; her views on whether it is time to review the means assessment guidelines with a view to assessing an applicant's overall social welfare requirements; and if she will make a statement on the matter. [36433/14]
Amharc ar fhreagraThe Department operates a range of means tested schemes where, in order to qualify for the social assistance payment, the claimant must satisfy a means test.
With social assistance payments, the maximum rate of entitlement is payable where a claimant’s means are nil. Where a claimant has means, the maximum rate of entitlement is reduced by reference to the means in any given case and scheme. It is in the nature of means tested schemes that where means exceed a certain amount, no entitlement exists. It should be noted that the means tests for social assistance schemes operated by the Department are not always identical (for example, the means test for Carer’s Allowance is more generous than that for other schemes) and that, therefore, the income/asset thresholds at which entitlement ceases can vary across schemes. In addition, certain other organisations operate income/means tested schemes and services and eligibility is a matter for the relevant organisations.
Any changes to means assessment would have to be considered in a Budgetary context.
60. Deputy Pearse Doherty asked the Minister for Finance the implications for consumers and the Exchequer of the decision by the Motor Insurance Bureau of Ireland not to meet the claims of third party claimants at Setanta Insurance; and if he will make a statement on the matter. [36166/14]
Amharc ar fhreagraMIBI obtained a legal opinion and, having considered it, advised the Minister for Transport, Tourism and Sport in late July that the 2009 agreement with him does not require the MIBI to satisfy awards against drivers covered by a policy of insurance where the insurer is unable to pay all or part of an award because of insolvency.
Jointly with the Minister for Transport, Tourism and Sport, I have obtained legal advice on this matter from the Attorney General. Having considered the Attorney General's advices, I intend to proceed on the basis that MIBI will not be playing a role in compensating claimants due awards under Setanta policies.
With regard to the general position with the Setanta liquidation, you will appreciate that a liquidation of an insurance company is a legally complex and time consuming process. In general terms, under the Statute of Limitations, claimants are given two years following an accident to make an initial claim. However, it could take several years for a particular case to be settled. These are factors that the Setanta Liquidator is currently examining in order to estimate the cost of claims, and the extent to which claims can be met in the Setanta liquidation.
The Insurance Compensation Fund (ICF) provides for payments to meet the liabilities of insolvent insurers in cases where it is unlikely that claims can be met otherwise than from the ICF. Under the Insurance Act 1964 claims by bodies corporate or unincorporated bodies are not covered by the ICF, except where there is a liability to or by an individual. In addition, all ICF payments are subject to a limit of 65% of the amount due or €825,000, whichever is the lesser. Management and administration of the ICF is under the control of the President of the High Court acting through the Office of the Accountant of the Courts of Justice. In view of the clarifications in relation to the MIBI position, it is a matter for the Office of the Accountant of the Courts of Justice to finalise arrangements for processing ICF claims.
My officials continue in discussions with the High Court and with the Setanta Liquidator with a view to achieving more certainty in relation to the standing of claimants as soon as possible.
As the ICF is not pre-funded, the Insurance Act 1964 provides that the Minister for Finance may, on the recommendation of the Central Bank of Ireland, advance from time to time to the ICF such sum as he thinks proper to enable payments out of the ICF. Any such advances are to be refunded to the Exchequer by the ICF in due course. The Central Bank has not made any such recommendation arising from the Setanta liquidation and accordingly no funds have been advanced to the ICF for that purpose.
61. Deputy Terence Flanagan asked the Minister for Finance his plans to abolish VAT on standing charges for utility services; and if he will make a statement on the matter. [36206/14]
Amharc ar fhreagraSection 37(1) of the Value-Added Tax Consolidation Act 2010 provides that the amount on which VAT is chargeable is the total consideration which the person supplying the goods or services becomes entitled to receive in respect of that supply, "including all taxes, commissions, costs and charges whatsoever", but not including the VAT itself. This reflects EU VAT law, with which Irish tax law must comply. In this regard, Article 78 of the EU VAT Directive provides that the taxable amount shall include "taxes, duties, levies and charges, excluding the VAT itself". In this regard, standing charges for utility services are legally liable to VAT. The carbon tax element of a gas bill or the public service obligation levy element of an electricity bill is also subject to VAT.
I would point out, however, in Ireland the supply of electricity and gas is subject to the 13.5% reduced VAT rate, where most other EU Member States apply a much higher standard VAT rate to these supplies.
62. Deputy Michael McGrath asked the Minister for Finance the cost of increasing the threshold for capital acquisitions tax category A from €225,000 to €250,000 and €275,000 respectively; and if he will make a statement on the matter. [36230/14]
Amharc ar fhreagraI am advised by the Revenue Commissioners that the estimated full year cost to the Exchequer from increasing the threshold for Capital Acquisitions Tax Category A from the current €225,000 to €250,000 is €12 million and from €225,000 to €275,000 is €24 million.
63. Deputy Michael McGrath asked the Minister for Finance the approximate additional tax revenue the State earns from each 1% rise in nominal GDP; and if he will make a statement on the matter. [36231/14]
Amharc ar fhreagraThere is no simple answer with regard to the impact of different growth rates on tax revenue as the exact impact would depend on the composition of growth. For example, growth driven by exports does not have as significant an impact on the public finances as domestically driven growth. A general rule of thumb, assuming no change in tax policy, every increase of 1 percentage point of nominal GDP will result in about a 1 percentage point increase in tax revenue.
As the Deputy, will be aware, the next formal forecast will be the White Paper on Receipts and Expenditure which will be published in advance of the Budget and will set out the no-policy change position for 2015.
64. Deputy Michael McGrath asked the Minister for Finance if he will provide in tabular form the total excise duty collected from beer, wine and spirits in each year since 2008; and if he will make a statement on the matter. [36232/14]
Amharc ar fhreagraThe table below indicates the total excise duty collected from all alcohol product categories since 2008.
|
Year |
Beer |
Cider |
Spirits |
Wine |
Total |
|
|
€m |
€m |
€m |
€m |
€m |
|
2008 |
427.1 |
60.5 |
350.9 |
231.3 |
1069.8 |
|
2009 |
404.2 |
57.1 |
264 |
242.5 |
967.8 |
|
2010 |
320.1 |
44 |
243.4 |
218.8 |
826.3 |
|
2011 |
307.3 |
43.9 |
247.3 |
230.9 |
829.4 |
|
2012 |
308 |
42.8 |
263.9 |
231.4 |
846.1 |
|
2013 |
358 |
51.6 |
290.3 |
302.1 |
1002 |
|
2014* |
270.8 |
38.1 |
165.9 |
214.7 |
689.5 |
*2014 figures are to end August 2014.
65. Deputy Michael McGrath asked the Minister for Finance the cost of increasing the rate of tax relief at source that will apply in 2015 to 40% and 50%, respectively, from 30% for those who took out a qualifying loan between 2004 and 2008; and if he will make a statement on the matter. [36233/14]
Amharc ar fhreagra66. Deputy Michael McGrath asked the Minister for Finance the cost of increasing in 2015 the ceiling of €3,000 interest for tax relief at source for those who took out a qualifying loan between 2004 and 2008 to €4,000 and €5,000, respectively; and if he will make a statement on the matter. [36234/14]
Amharc ar fhreagraI propose to take Questions Nos. 65 and 66 together.
I am advised by the Revenue Commissioners that in the time available, having regard to the volume of questions received this week, Revenue are not in a position to provide the information sought. However, I will arrange for the information to be supplied directly to the Deputy.
67. Deputy Michael McGrath asked the Minister for Finance the current cash balance on the discretionary portfolio in the National Pensions Reserve Fund; and if he will make a statement on the matter. [36235/14]
Amharc ar fhreagraThe most recently reported balance for cash and cash equivalents in the NPRF Discretionary Portfolio was €2,433 million as at 30 June 2014.
