Written Answers Nos. 74-83
74. Deputy Michael Healy-Rae asked the Minister for Finance his plans to deal with the anomaly, whereby, a self-employed person starts paying tax at €8,250 and a Pay As You Earn worker starts paying tax at €16,500; and if he will make a statement on the matter. [7646/15]
Amharc ar fhreagraAs the Deputy is aware, employees in the PAYE system benefit from a PAYE income tax credit worth €1,650 per annum, to which the self-assessed are not entitled. The PAYE allowance, as it was then, was introduced in 1980 to improve the tax progression of PAYE taxpayers and to take account of the fact that the self-employed generally then had the advantage of paying tax on a preceding year basis. The argument was also made at the time that the general scheme of allowances for expenses discriminated against employees and in favour of other taxpayers.
There have been some changes since 1980. For example, the self-employed now pay tax on a current year basis. In addition, the PAYE allowance has become a tax credit. However, there are other aspects to how the self-assessed are taxed which can be beneficial to them. For instance, there are significant timing benefits, depending on the accounting period used by the taxpayer, which are available to the self-assessed but which are not available to PAYE workers. In addition, the expenses regime for self-assessed taxpayers remains somewhat more liberal than that afforded to employees and therefore the self-employed can actually pay less tax when compared to a PAYE worker on the same income.
All tax reliefs, incentives and credits are reviewed as part of the annual Budget and Finance Bill process. However, it is important to note that the changes to the Income Tax system introduced in Budget 2015 benefits all those who pay income tax and or USC equally, regardless of whether they are PAYE or self-assessed taxpayers.
75. Deputy Lucinda Creighton asked the Minister for Public Expenditure and Reform if he will respond to a request (details supplied); and if he will make a statement on the matter. [7536/15]
Amharc ar fhreagraI have been advised by the Commissioners of Public Works that a provisional booking for the use of the State Apartments, Dublin Castle, has already been made for the Annual Ireland-U.S. Council Dinner on Friday 26 June 2015.
76. Deputy Peter Fitzpatrick asked the Minister for Public Expenditure and Reform if he will provide an update on the works to King John's Castle in Carlingford, County Louth; when the works will be completed; and if he will make a statement on the matter. [7454/15]
Amharc ar fhreagraCarlingford is an historic town with a number of fine structures including two National Monuments in State care; the historic Mint building and Carlingford Castle, known popularly as King John's Castle, named after Richard the Lionheart's brother.
The Office of Public Works (OPW) has embarked on a programme of safety and access works at King John's Castle and the first phase, a pedestrian walkway outside the Castle was completed in the last few years. The next phase involves extending the accessible areas and allowing visitors to more easily enter the Castle site. A key aspect of the work will involve the careful dismantling of a 19th century wall and its reconstruction on a new firmer foundation with the addition of an access door through which members of the public will be able to pass. This will dramatically improve the current situation.
This next phase of works is a major conservation project in its own right. A large amount of preparatory work, design and careful Archaeological investigation and assessment has been carried out and the Minister for Arts Heritage and the Gaeltacht has provided the necessary Archaeological Consent required under National Monuments legislation to allow the work to proceed. All that has been done, to date, at the Castle, though substantial, has been carried out to facilitate the major element that is yet to come.
The OPW intends to commence the next phase of works at this site in the summer of 2015. It is not possible just yet to say when all works will be completed.
77. Deputy Brendan Griffin asked the Minister for Public Expenditure and Reform if he will provide the up-to-date totals of the amounts paid to individual Independent Teachtaí Dála in the 31st Dáil Éireann under the Leader's Allowance category; or any other equivalent category; and if he will make a statement on the matter. [7483/15]
Amharc ar fhreagra78. Deputy Brendan Griffin asked the Minister for Public Expenditure and Reform if any Teachta Dála has claimed anything, other than the maximum available under the Leader's Allowance category or under any subsequent equivalent category; and if he will make a statement on the matter. [7484/15]
Amharc ar fhreagra79. Deputy Brendan Griffin asked the Minister for Public Expenditure and Reform if he will provide a breakdown on the total individual amounts paid to Independent Teachtaí Dála in the 31st Dáil Éireann, which was vouchable; the amount that was unvouched under the Leader's Allowance category; or any subsequent equivalent category; and if he will make a statement on the matter. [7485/15]
Amharc ar fhreagra80. Deputy Brendan Griffin asked the Minister for Public Expenditure and Reform if the amounts paid to Independent Teachtaí Dála in the 31st Dáil Éireann are still tax free under the Leader's Allowance category or any subsequent equivalent category; and if he will make a statement on the matter. [7486/15]
Amharc ar fhreagra81. Deputy Brendan Griffin asked the Minister for Public Expenditure and Reform if he will provide a list of what qualifies as allowable expenditure, that would be provided, in respect of the vouchable payments paid to Independent Teacthaí Dála in the 31st Dáil Éireann under the Leader's Allowance category; or any subsequent equivalent category; and if he will make a statement on the matter. [7487/15]
Amharc ar fhreagra82. Deputy Brendan Griffin asked the Minister for Public Expenditure and Reform if he will confirm that the €137,000 plus payments paid to Independent Teachtaí Dála in the 31st Dáil Éireann under the Leader's Allowance category up to 1 July 2014 could have been used for any purpose without accountability, as these payments were all unvouched; and if he will make a statement on the matter. [7488/15]
Amharc ar fhreagra83. Deputy Brendan Griffin asked the Minister for Public Expenditure and Reform if he will provide a brief history of the way it came to pass that a Leader's Allowance is paid to Independent Teachtaí Dála; when this started; the Taoiseach at the time; the first Teachtaí Dála to benefit from this arrangement; and if he will make a statement on the matter. [7489/15]
Amharc ar fhreagraI propose to take Questions Nos. 77 to 83, inclusive, together.
The Parliamentary Activities Allowance (formerly known as the Party Leader's Allowance) is provided for under the Ministerial and Parliamentary Offices Act 1938 as amended, most recently by the Oireachtas (Ministerial and Parliamentary Offices)(Amendment) Act 2014. Provision for payment of the allowance to Independent TDs was made under the Oireachtas (Miscellaneous Provisions) and Ministerial and Parliamentary Offices (Amendment) Act 1996. In relation to the first Independent TDs to receive payment of the allowance, as advised in previous replies on this issue the current data systems in use do not permit detailing the payments prior to 2001.
The legislation sets out the categories of expenditure for which the allowance may be used and provides that it is not liable to income tax. Under the provisions of the 2014 Act, and with effect from 1 July 2014, the same audit and reporting provisions applicable to Parliamentary Leaders now also apply to Independent Members in receipt of the allowance. For the first time, Independent Members must record and account to the Standards in Public Office Commission for expenditure from the allowance.
Details of the payments made in the 31st Dáil to each Independent TD up to 2013 are contained in my reply to the Deputy on 16 December 2014 under Question No. 253 (ref. 48134/14). The amounts paid for the periods 1 January to 30 June 2014; 1 July to 31 December 2014 and January 2015 are set out in the following table. Michael Fitzmaurice TD, elected to Dáil Éireann in October of 2014, has not yet claimed the allowance.
|
Independent TDs |
1 January to 30 June 2014 |
1 July to 31 December 2014 |
January 2015 |
|
Catherine Murphy |
€20,575.98 |
€18,518.52 |
€3,086.42 |
|
Finian McGrath |
€20,575.98 |
€18,518.52 |
€3,086.42 |
|
John Halligan |
€20,575.98 |
€18,518.52 |
€3,086.42 |
|
Luke "Ming" Flanagan |
€16,535.95 |
€0.00 |
€3,086.42 |
|
Mattie McGrath |
€20,575.98 |
€18,518.52 |
€3,086.42 |
|
Maureen O' Sullivan |
€20,575.98 |
€18,518.52 |
€3,086.42 |
|
Michael Healy Rae |
€20,575.98 |
€18,518.52 |
€3,086.42 |
|
Michael Lowry |
€20,575.98 |
€18,518.52 |
€3,086.42 |
|
Michael Wallace |
€20,575.98 |
€18,518.52 |
€3,086.42 |
|
Noel Grealish |
€20,575.98 |
€18,518.52 |
€3,086.42 |
|
Shane Ross |
€20,575.98 |
€18,518.52 |
€3,086.42 |
|
Seamus Healy |
€20,575.98 |
€18,518.52 |
€3,086.42 |
|
Stephen Donnelly |
€20,575.98 |
€18,518.52 |
€3,086.42 |
|
Thomas Pringle |
€20,575.98 |
€18,518.52 |
€3,086.42 |
|
Tom Fleming |
€20,575.98 |
€18,518.52 |
€3,086.42 |
|
Michael Fitzmaurice |
€0.00 |
€0.00 |
€0.00 |
|
Totals |
€304,599.67 |
€259,259.28 |
€43,209.88 |
