Shane Ross
Ceist:92. Deputy Shane Ross asked the Minister for Finance his plans to raise the threshold for inheritance tax for those who inherit from their parents when they are under 18 years of age. [25559/15]
Amharc ar fhreagraTax Code
Ceisteanna (92)
Freagraí scríofa
Capital Acquisitions Tax (CAT) is the overall title for both Gift and Inheritance Tax. The tax is charged on the amount gifted to, or inherited by, the beneficiary of the gift or inheritance.
For the purposes of CAT, the relationship between the person who provides the gift or inheritance (i.e. the disponer) and the person who receives the gift or inheritance (i.e. the beneficiary), determines the maximum life-time tax-free threshold known as the Group threshold - below which gift or inheritance tax does not arise.
The Group A tax-free threshold of €225,000, applies where the beneficiary is a child (including adopted child, stepchild and certain foster children) or a minor child of a deceased child of the disponer. Parents also fall within this threshold where they take an inheritance of an absolute interest from a child. The Group B threshold of €30,150 applies primarily to transfers between other close relatives. The Group C threshold of €15,075 applies between more distant relations and people who are not related.
There is generally no age condition attaching to the operation of the various tax-free thresholds, except in the case of a gift or bequest to the minor child (aged under 18 years) of a deceased child of the disponer where the Group A threshold applies.
As I have said in response to a number of other recent Parliamentary Questions on this matter, I am reviewing the various aspects of CAT in the context of the preparations for Budget 2016 and the subsequent Finance Bill, including the level of the various tax-free thresholds. I will bear the Deputy's concerns in mind in that context.
Customs and Excise Staff
Ceisteanna (93)
John McGuinness
Ceist:93. Deputy John McGuinness asked the Minister for Finance further to Parliamentary Question No. 286 of 26 May 2015, if he is aware that the HEO forum, customs at the airport and Dublin Port and other employees have expressed objections to the changes being introduced to uniforms and logos; that the information contained in the Parliamentary Question has come as a surprise to most of the frontline workers, who continue to express concern that they were not consulted; if he will now seek the view of frontline custom officers in an attempt to understand their very genuine issues and concerns; and if he will make a statement on the matter. [25576/15]
Amharc ar fhreagraFreagraí scríofa
Decisions in relation to Revenue uniforms, branding and logo, and discussions with staff in relation to those decisions, are matters for the Revenue Commissioners.
I am advised by the Revenue Commissioners that the decision taken in 2010 to adopt a new logo was reinforced on 30 April 2014 by a communication to all staff setting out how the new logo was to be used on all signage, uniforms and vehicles in the course of normal replacement of those items. The views of staff were canvassed this year in connection with the particular application of the Commissioner's decision to have badges worn on uniforms.
There are established procedures for staff consultation and negotiations within the civil service. Industrial relations matters concerning civil servants are dealt with through the Civil Service Conciliation and Arbitration Scheme. In this regard, staff concerns about the Revenue uniform have been discussed at the Revenue Departmental Council. I am satisfied that this is the appropriate forum to address such matters.
Tax Code
Ceisteanna (94)
Mary Mitchell O'Connor
Ceist:94. Deputy Mary Mitchell O'Connor asked the Minister for Finance the reason employer contributions to a provider are now deemed to be benefit-in-kind when the purpose of personal retirement savings accounts was to obtain a tax relief in payroll; and if he will make a statement on the matter. [25585/15]
Amharc ar fhreagraFreagraí scríofa
Tax relief on pension contributions by or on behalf of employees to occupational pension schemes and by employees or individuals to pension arrangements such as Personal Retirement Savings Accounts (PRSAs) or Retirement Annuity Accounts (RACs) is limited each year by reference to the annual earnings of the employee or individual (subject to an annual earnings cap of €115,000) which operates in conjunction with age-related percentage limits of those earnings (ranging from 15% to 40% of earnings, depending on the age of the contributor). These limits act as both an incentive to tax-relieved pension saving and as a control over its potential abuse.
Employer contributions to trust-based occupational pension schemes approved by the Revenue Commissioners are not subject to the limits outlined above and are specifically exempt from being charged to tax as remuneration or a benefit-in-kind (BIK) of the employee members of such schemes under s.118(5) of the Taxes Consolidation Act 1997 (TCA). This treatment of employer contributions to occupational pension schemes is possible because controls have historically been applied to the maximum benefits that can be funded from such schemes for individual members.
Given that PRSAs are contract-based accounts the assets in which are the property of each individual PRSA owner, it was recognised on their introduction in 2002 that the application of controls over the benefits payable from PRSAs was not a practical option and that contribution-based controls were required.
In the case of employer contributions to PRSAs, such contributions are treated as a business cost of the employer for tax purposes but are not exempt from a BIK charge on the employee. Tax legislation provides that an employer contribution to a PRSA is treated for tax relief purposes as a contribution made by the employee. However, provided the aggregate amounts of employer and employee contributions to a PRSA do not exceed the annual tax-relieved limits, no effective BIK tax charge arises. It is only where the combined employer/employee contributions exceed the relevant limits that a BIK tax charge will arise. Moreover, any employer contributions to a PRSA which would not qualify for tax relief in one year because of the operation of the tax-relieved limits may be carried forward and treated as a PRSA contribution made by the employee in the following year subject to the age-related percentage limits.
Tax Collection
Ceisteanna (95)
Patrick O'Donovan
Ceist:95. Deputy Patrick O'Donovan asked the Minister for Finance if he will provide, in tabular form, for each year from 1985 to 2014, inclusive, the rate of betting tax; the total turnover; the amount of betting duty collected; the number of betting licences held; and if he will make a statement on the matter. [25587/15]
Amharc ar fhreagraFreagraí scríofa
I am informed by the Revenue Commissioners that the rates of Betting Duty, the Duty collected, and the number and type of Bookmaking Licences are as laid out in the table.
|
Year |
Rate of Duty |
Betting Duty Net Receipts (€) |
Bookmakers' Licences |
Bookmaking Premises |
|
Number Issued |
Number Issued |
|||
|
1984 |
20% |
26,040,136 |
843 |
921 |
|
1985 |
10% from 4/2/85 |
20,471,235 |
898 |
1,044 |
|
1986 |
10% |
23,241,337 |
916 |
1,048 |
|
1987 |
10% |
24,735,994 |
863 |
1,054 |
|
1988 |
10% |
28,513,448 |
873 |
1,117 |
|
1989 |
10% |
32,461,513 |
874 |
1,131 |
|
1990 |
10% |
37,179,698 |
709 |
956 |
|
1991 |
10% |
38,512,456 |
727 |
953 |
|
1992 |
10% |
41,141,877 |
701 |
982 |
|
1993 |
10% |
43,622,991 |
591 |
808 |
|
1994 |
10% |
45,779,995 |
590 |
858 |
|
1995 |
10% |
48,528,095 |
622 |
835 |
|
1996 |
10% |
51,604,021 |
534 |
810 |
|
1997 |
10% |
57,804,983 |
572 |
788 |
|
1998 |
10% |
66,202,324 |
571 |
666 |
|
1999 |
5% from 07/99 |
67,804,493 |
495 |
978 |
|
2000 |
5% |
58,868,554 |
600 |
932 |
|
2001 |
5% |
68,066,165 |
582 |
1,010 |
|
2002 |
2% from 05/02 |
47,952,219 |
560 |
909 |
|
2003 |
2% |
38,422,170 |
584 |
1068 |
|
2004 |
2% |
45,552,353 |
535 |
948 |
|
2005 |
2% |
45,850,201 |
588 |
1,170 |
|
2006 |
1% from 07/06 |
54,295,658 |
496 |
1,151 |
|
2007 |
1% |
36,437,009 |
704 |
1,554 |
|
2008 |
1% |
36,667,784 |
532 |
1,093 |
|
2009 |
1% |
30,988,780 |
641 |
1,681 |
|
2010 |
1% |
30,919,211 |
473 |
1,223 |
|
2011 |
1% |
27,096,522 |
449 |
1,054 |
|
2012 |
1% |
27,087,826 |
505 |
1,147 |
|
2013 |
1% |
25,421,396 |
386 |
943 |
|
2014 |
1% |
26,162,214 |
380 |
1,106 |
The Commissioners have informed me that data on the total turnover is not available.
Office of Public Works Staff
Ceisteanna (96)
John McGuinness
Ceist:96. Deputy John McGuinness asked the Minister for Public Expenditure and Reform if a resolution will be expedited in the case of persons (details supplied) in County Kilkenny, relative to their complaints regarding the Office of Public Works management; if the investigation into the issues raised by both persons has been completed; and if he will make a statement on the matter. [25575/15]
Amharc ar fhreagraFreagraí scríofa
I am informed by the Commissioners of Public Works that formal procedures and processes in relation to allegations of bullying made by the persons referred to are ongoing. In the circumstances, it would be inappropriate for me to make any further comment.
Office of Public Works Properties
Ceisteanna (97)
John McGuinness
Ceist:97. Deputy John McGuinness asked the Minister for Public Expenditure and Reform if he will consider extending the children's play area at Kilkenny Castle to accommodate wheelchair users and the disabled; if furniture and play equipment, such as swings, will be provided for wheelchair users; and if he will make a statement on the matter. [25577/15]
Amharc ar fhreagraFreagraí scríofa
I am advised by the Commissioners of Public Works that there are no current plans to extend the playground at Kilkenny Castle.
When the existing playground at Kilkenny Castle was constructed in 2008, consideration was given to the differing development needs, ability, and age range of young people. This resulted in the inclusion of a cradle swing and two basket swings, which are suitable for older children with certain levels of disability. Also a “play system” was included inside the gate with Braille for use by the visually impaired.
A wheelchair swing was considered. It was found that it required oversight/operation by a trained staff member. To install a wheelchair swing in an unsupervised playground would be against manufacturer instructions. The additional staff resources required to supervise such a swing were not available to the OPW. I intend to look at the matter further.
I am advised that all playgrounds in operation at OPW sites have been constructed and maintained to EN 1176 and EN 1177 standards and also comply with all universal access standards.
Flood Risk Assessments
Ceisteanna (98)
Denis Naughten
Ceist:98. Deputy Denis Naughten asked the Minister for Public Expenditure and Reform the amount of funds spent to date on producing catchment flood risk assessment and management study flood maps; if he is aware that insurance companies are ignoring such maps; and if he will make a statement on the matter. [25538/15]
Amharc ar fhreagraFreagraí scríofa
The Catchment Flood Risk Assessment and Management (CFRAM) Programme is focused on 300 Areas for Further Assessment (or “AFAs”) countrywide, and is the principal vehicle for implementing national policy on flood risk management and the European Directive on the Assessment and Management of Flood Risk (2007/EC/60). Further information is available on the Programme website www.cfram.ie.
In brief, the CFRAM Programme has three principal milestones: preliminary Flood Risk Assessment (Completed 2011); predictive Flood Mapping (for finalisation 2015); and flood Risk Management Plans (for finalisation 2016).
Draft predictive flood mapping has been produced and public consultation days have been held in the various communities. The draft maps are currently available for inspection on the individual study websites via www.cfram.ie and members of the public may provide feedback on same. The draft flood maps are for the purpose of consultation only and should not be used for any other purpose or decision making process. They are likely to be updated, refined or changed before finalisation. A national statutory consultation is due to be held later this summer. All feedback received during the draft flood maps consultation period will form part of the process of finalisation of the flood maps.
Following the finalisation of the flood mapping and the assessment of appropriate flood risk management options, the final output from this important project will be integrated Flood Risk Management Plans containing specific measures to address in a comprehensive and sustainable way the significant flood risks identified. The CFRAM Programme will be used to determine national priorities for future State investment in flood defences.
Total expenditure on the CFRAM Programme over the period 2005 to date is €33 million covering the pilot studies, aerial and topographical surveying, the current ongoing engineering studies and other related expenses.
The Office of Public Works has no role or function in relation to oversight or regulation of the insurance industry. Insurance companies make commercial decisions on the provision of insurance cover based on their assessment of the risks they are prepared to accept on a case by case basis. Since June 2014, the OPW has provided Insurance Ireland with data on sixteen completed OPW flood defence schemes in accordance with the Memorandum of Understanding between the OPW and Insurance Ireland. Insurance Ireland members take this data into account when assessing exposure to flood risk within these areas. When finalised, the CFRAM predictive flood maps and flood risk management plans will be publicly available.
Harbours and Piers
Ceisteanna (99)
Michael Healy-Rae
Ceist:99. Deputy Michael Healy-Rae asked the Minister for Agriculture, Food and the Marine if he will initiate and develop a proper walkway along the harbour foreshore out to the Dingle lighthouse (details supplied) at Lough, County Kerry; and if he will make a statement on the matter. [25465/15]
Amharc ar fhreagraFreagraí scríofa
An Daingean Fishery Harbour Centre is one of the six designated Fishery Harbour Centres which are owned and managed by my Department under Statute. Responsibility for the development, maintenance and repairs of the Fishery Harbour, including An Daingean Lighthouse, comes under my Department's remit.
The An Daingean Lighthouse was built in 1885 as a navigational aid to boats approaching the harbour and is a working Lighthouse. The lands adjoining the Lighthouse are privately owned, where access by my Department officials, to carry out necessary inspections and works, is by means of a legally held right of way.
My Department's exclusive interest in the Lighthouse is to ensure that it is fit for purpose. In this regard, my Department allocates monies for the upkeep of Lighthouse buildings and navigational aids. This year, under the Fishery Harbour Development Programme, I allocated €130,000 for the replacement of navigation buoys that mark the main navigation channel at An Daingean. My Department does not fund lighthouse related projects outside of the Department's maintenance and repair remit.
On-farm Investment Schemes
Ceisteanna (100)
Brendan Griffin
Ceist:100. Deputy Brendan Griffin asked the Minister for Agriculture, Food and the Marine if retrospective grants will be provided for constructed slotted units from unclaimed grant aid in respect of farmers who did not qualify for the previous farm improvement scheme; and if he will make a statement on the matter. [25444/15]
Amharc ar fhreagraFreagraí scríofa
It is a fundamental condition of all on-farm investment schemes operated by my Department that no grant aid can be made available for works completed in advance of approval. This is to ensure that all necessary conditions are met in full, including construction standards and quality of materials, as well as all relevant audit requirements. It is not possible therefore to pay farmers for any works which were not undertaken on foot of a valid approval from my Department, and in line with the terms and conditions of the relevant Scheme.
Aquaculture Development
Ceisteanna (101)
Clare Daly
Ceist:101. Deputy Clare Daly asked the Minister for Agriculture, Food and the Marine if the targets for growth in production forecast in the national strategy plan for sustainable aquaculture development can be taken seriously in view of the extremely optimistic criteria for such growth set out in the plan, especially when set beside the actual production statistics produced over the past ten years by his Department; and if he will acknowledge that this plan cannot justify the expenditure proposed, which should instead be directed to our tourism and angling industries as they provide real jobs based on proper statistical analysis. [25448/15]
Amharc ar fhreagraFreagraí scríofa
The EU currently faces an annual €16 billion seafood trade deficit which the reformed Common Fisheries Policy seeks to address through the development of sustainable sources of seafood within the Union in order to contribute to security of food supplies but also to provide growth and employment opportunities for citizens. One of the measures introduced in the recent CFP is the requirement for each Member State to implement a multi-annual national strategic plan for aquaculture. Ireland's draft National Strategic Plan for Sustainable Aquaculture Development along with its accompanying environmental reports is currently undergoing public consultation until 24 July.
The targets for production growth set out in the draft National Strategic Plan for Sustainable Aquaculture Development are derived from previously achieved output levels for the key species involved; on that basis it may be said that they are essentially reasonable. The Irish aquaculture sector provided employment for some 1,833 persons and generated output with a first sale value of €115 million in 2014. These are real jobs and real exports, invaluable to coastal communities where there are few if any other employment opportunities.
Aquaculture Development
Ceisteanna (102)
Clare Daly
Ceist:102. Deputy Clare Daly asked the Minister for Agriculture, Food and the Marine in view of the scale limits for deep sea salmon farms set out in the national strategy plan for sustainable aquaculture development, if he will now acknowledge that Bord Iascaigh Mhara got it seriously wrong when submitting a licensing application for Galway Bay, which was over twice the size of the scale limits now adopted; and if his Department will suspend its assessment of the application from Bord Iascaigh Mhara. [25449/15]
Amharc ar fhreagraFreagraí scríofa
One of the measures introduced in the reformed Common Fisheries Policy, agreed in 2013, is the requirement for each Member State to implement a multi-annual national strategic plan for aquaculture. Ireland's draft Plan along with its accompanying environmental reports is currently undergoing public consultation until 24 July.
BIM made its application for a salmon farm licence in Galway Bay in 2012 which therefore pre-dates the new Common Fisheries Policy requirements and the subsequent preparation of the draft National Strategic Plan for Sustainable Aquaculture Development. That application is currently still under consideration.
Aquaculture Development
Ceisteanna (103)
Clare Daly
Ceist:103. Deputy Clare Daly asked the Minister for Agriculture, Food and the Marine if he will provide the scientific and legal definition of offshore applied by him to the scale limits for salmon farms, as set out in the national strategy plan for sustainable aquaculture development. [25450/15]
Amharc ar fhreagraFreagraí scríofa
My Department has been advised by the Marine Institute that offshore aquaculture as referred to in the National Strategic Plan for Sustainable Aquaculture Development is considered to mean the execution of activities in sites that are subject to ocean conditions, with significant exposure to wind and wave action. This includes fully open ocean sites and sites that, although close to the open ocean, and subject to ocean waves, benefit from some shelter provided by local topographical features (e.g. headlands and islands).
Aquaculture Development
Ceisteanna (104)
Clare Daly
Ceist:104. Deputy Clare Daly asked the Minister for Agriculture, Food and the Marine if, in view of guiding principle five as set out in the national strategy plan for sustainable aquaculture development regarding salmon farming, he will immediately initiate direct discussions with representatives of the tourism and angling industries to develop a consensus-based approach to sustainable salmon farming, and thereby demonstrate that he is serious regarding reforming this declining and environmentally damaging industry. [25451/15]
Amharc ar fhreagraFreagraí scríofa
Applications for aquaculture licences are considered by my Department under the provisions of the 1997 Fisheries (Amendment) Act and the 1933 Foreshore Act. The legislation provides for extensive statutory consultation and general public consultation in respect of each application under consideration. Inland Fisheries Ireland, which has responsibility for wild salmon stocks, and Fáilte Ireland are both statutory consultees. I am satisfied therefore that the regulations governing public and statutory consultations provide comprehensive and appropriate transparency in respect of my Department’s aquaculture licensing system.