Written Answers Nos. 47-53
47. Deputy Bernard J. Durkan asked the Tánaiste and Minister for Social Protection if and when an increase in rent allowance will be arranged for a person (details supplied) in County Dublin; and if she will make a statement on the matter. [2681/16]
Amharc ar fhreagraThe Department has been advised that the person concerned has contacted Threshold for their advice and assistance in line with the Interim Tenancy Sustainment Protocol (ITSP). As soon as Threshold forwards the necessary information to the Department, the rent supplement payment will be reviewed and the person concerned will be informed of the outcome.
48. Deputy Bernard J. Durkan asked the Tánaiste and Minister for Social Protection the level of payment under the disability allowance scheme or of an alternative payment for a person (details supplied) in County Dublin; and if she will make a statement on the matter. [2684/16]
Amharc ar fhreagraThe Department reviewed the entitlement of the person in question following receipt of this question. The review established that she is entitled to an increase in respect of a second child and that increase has now been applied. The person in question is now in receipt of the maximum rate for her circumstances. The rate includes increases for 2 child dependants and fuel allowance (during the fuel season).
All arrears of payment due have issued to the person concerned.
49. Deputy Robert Troy asked the Minister for Finance to ensure that a person (details supplied) in County Westmeath is given the single parent tax credit. [2615/16]
Amharc ar fhreagraThe One Parent Family Credit ceased with effect from 31 December 2013 and was replaced by the Single Person Child Carer Credit (SPCCC).
The SPCCC is only granted to a primary claimant who has a qualifying child residing with him or her for the whole or greater part of a tax year (i.e. a period in excess of six months). A secondary claimant is not granted the credit unless the primary claimant is entitled to the credit in the first instance and relinquishes it. Therefore, in circumstances where a mother, who is the primary claimant, remarries, she would no longer be entitled to the credit and, therefore could not relinquish it. In such cases, the father would not be entitled to the credit.
It is possible for a father to claim the credit as the primary claimant but only where either:
- the child resides with him for the greater part of the year (a period in excess of six months), or
- custody is shared on foot of a Court Order, the child resides with each parent for an equal part of the year, and the father is entitled to child benefit in respect of the child.
The person concerned should contact his local Revenue office if he wishes to claim the credit and will need to provide relevant information (as set out above) to establish his entitlement.
50. Deputy Tom Fleming asked the Minister for Finance why fuel prices vary so much; and if he will make a statement on the matter. [2543/16]
Amharc ar fhreagraThe price of petrol and diesel sold at the garage forecourt is determined by a number of factors including, taxation, the price of the raw material, the prevailing exchange rates as well as the fact the different wholesalers can enter into forward contracts at different rates for the purchase of oil.
There are two elements of tax in the final price of a litre of fuel, the excise rate and VAT. The excise rates (including the carbon charge) in Ireland on motor fuels are 58.8 cent per litre of petrol and 47.9 cent per litre of auto-diesel. These rates do not vary throughout the country and have not changed since 2012. The other component of tax is the VAT, which is applied at 23%.
The price of fuel on the forecourt is set by the individual retailer and would likely take into account the costs associated with the retail of the product such as those mentioned above together with the cost of having oil delivered.
My advice to consumers is to shop around and if possible use price comparison websites to ensure they receive the best value for money.
51. Deputy Michael Healy-Rae asked the Minister for Finance his views on a matter (details supplied) regarding the disabled drivers and passengers scheme; and if he will make a statement on the matter. [2544/16]
Amharc ar fhreagraAs the Deputy may be aware, I recently signed into law the Disabled Drivers and Disabled Passengers (Tax Concessions) (Amendment) Regulations 2015 (S.I. No. 634 of 2015) to provide for a number of improvements to the Disabled Drivers and Disabled Passengers Scheme. These Regulations amended the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994 (S.I. No. 353 of 1994) which govern the operation of the Scheme.
Through these amendments, I expanded the maximum amount of Vehicle Registration Tax (VRT) and VAT relief available for drivers with disabilities from €9,525 to €10,000, and the maximum amount of VRT and VAT relief for passengers with disabilities from €15,875 to €16,000.
With regard to the concerns raised in the details supplied I understand that a number of drivers require more extensive adaptations to their vehicle to take account of their disability. Accordingly, I provided for a new category of 'specifically adapted vehicle' for drivers with disabilities who have made significant adaptions to their vehicles. This category provides VRT and VAT relief of up to €16,000 provided for the purchase of such vehicles, and such vehicles must be held for 3 years before resale.
I also understand that a very small group of citizens with disabilities require extensive modifications to their vehicles to take account of their disability, so that that the cost of modifications exceeds the cost of the vehicle itself. To enhance the mobility of those citizens I provided for a category of 'extensively adapted vehicle' for drivers and passengers with disabilities. The VAT and VRT relief in respect of such vehicles may be up to €22,000, and such vehicles must be held for 6 years before resale.
More information on the recent changes to the Scheme can be found at http://www.revenue.ie/en/tax/vrt/leaflets/changes-disabled-drivers-and-passengers-scheme.html
52. Deputy Pearse Doherty asked the Minister for Finance the date at which the 9% rate of VAT applicable to tourism lapses or if that rate is now fixed in law, barring legislative change; and if he will make a statement on the matter. [2559/16]
Amharc ar fhreagraThe 9% reduced VAT rate for tourism related services was introduced in July 2011 as part of the Government Jobs Initiative as a temporary measure until end December 2013. The measure was designed to boost tourism and create additional jobs in that sector. In Budget 2014 I announced that the 9% VAT rate would be retained at a cost of €290 million in 2014 and €350 million in a full year. Accordingly, the 9% rate is not subject to an expiry date but is, as with all taxes, subject to consideration in the normal course of the budgetary and Finance Bill process.
53. Deputy Pearse Doherty asked the Minister for Finance the effect, in fiscal terms, of reinvesting the remaining funds in the credit union restructuring board fund into the credit union sector on the fiscal space; and if he will make a statement on the matter. [2563/16]
Amharc ar fhreagraSection 57 of the Credit Union and Co-Operation with Overseas Regulators Act 2012 (2012 Act) provides for the establishment of the Credit Union Fund as a source of funding for restructuring and to meet the expenses of the Credit Union Restructuring Board (ReBo) in carrying out its functions under the 2012 Act. In December 2012, I contributed €250 million to the Credit Union Fund for the purpose of restructuring the credit union sector. The placing of money in the Fund had no impact on the general Government deficit as it is only when this money is spent that it impacts the deficit. This funding has always been ring-fenced specifically to provide financial support for restructuring credit unions.
In 2015, ReBo conducted a detailed analysis of likely funding requirements and it estimates that its net use of the Credit Union Fund will amount to no more than circa €20 million.
The €250 million contributed to the Credit Union Fund was provided specifically to support credit unions undergoing restructuring within ReBo's time-bound restructuring programme. With ReBo's net use of the Credit Union Funded estimated to be no more than €20 million, this will in due course enable the return of approximately €230m to the Exchequer. While it was envisaged that significant funding would be required for credit union restructuring, it is commendable that the credit union movement itself has provided funding from within its own resources for this purpose, thus minimising the requirement for drawing on Exchequer funding.
